(4)	Balance Sheet Related Information

We are exposed to credit risk on certain assets, primarily accounts receivable. We provide credit to customers in the ordinary course of business and perform ongoing credit evaluations. Concentrations of credit risk with respect to trade receivables are limited due to the large number of customers comprising our customer base. We believe our allowance for doubtful accounts is sufficient to cover customer credit risks. The allowance for doubtful accounts as of and the activity for the years ended December 31 was as follows:

	2011 Restated			2010 Restated			2009 Restated
Balance at the beginning of the year	$	6,635		$	6,334		$	5,896
Charged to expense (income)		3,648			2,429			3,138
Write-offs and currency translation adjustments		(2,737	)		(2,128	)		(2,700	)

Balance at the end of the year		7,546			6,635			6,334

Inventories at December 31 consisted of:

	2011 Restated		2010 Restated
Crude stockpile inventories	$	53,385	$	33,576
In-process and finished goods inventories		65,049		47,600
Other raw material, container, and supplies inventories		25,876		24,108
		144,310		105,284

Included within Other raw material, container, and supplies inventories in the table above is our reserve for slow moving and obsolete inventory. The balance of this reserve as of and the activity for the years ended December 31 was as follows:

	2011			2010			2009

Balance at the beginning of the year	$	2,730		$	2,136		$	1,989
Charged to costs and expenses		2,126			4,001			917
Disposals and currency translation adjustments		(2,705	)		(3,407	)		(770	)
Balance at the end of the year		2,151			2,730			2,136

The following table presents our reclamation liability at the end of and changes during each of the years presented:

	2011 Restated			2010 Restated
Balance at beginning of the year	$	7,980		$	6,782
Settlement of obligations		(4,304	)		(2,185	)
Liabilities incurred and accretion expense		6,026			3,271
Currency translation adjustments		(446	)		112
Balance at the end of the year		9,256			7,980

Accrued liabilities at December 31 consisted of:

	2011 Restated		2010 Restated
Bonus	$	9,752	$	8,213
Employee benefits and related costs		10,161		8,698
Dividends payable		5,698		5,612
Other		33,641		33,263
		59,252		55,786

Accumulated other comprehensive income (loss) at December 31 was comprised of the following components:

	2011 Restated			2010 Restated
Cumulative foreign currency translation	$	595		$	24,709
Prior service cost on pension plans (net of tax benefit of $113 in 2011 and $134 in 2010)		(195	)		(232	)
Net actuarial loss on pension plans (net of tax benefit of $6,944 in 2011 and $1,938 in 2010)		(11,912	)		(3,358	)
Unrealized loss on interest rate swap agreement (net of tax benefit of $3,329 in 2011 and $2,440 in 2010)		(5,710	)		(4,226	)
Unrealized gain on available-for-sale securities (net of tax expense of $0 in 2011 and $1,022 in 2010)		2,503			11,847
		(14,719	)		28,740