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Supplemental Balance Sheet Information
 9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Balance Sheet Information Supplemental Balance Sheet Information
Accounts Receivable
Accounts receivable consist of the following (in millions):
September 30, 2021December 31, 2020
Accounts receivable$121.3 $113.2 
Income tax receivable11.6 59.3 
Allowances and doubtful accounts:
Doubtful accounts(3.5)(4.4)
Sales discounts(0.3)(0.2)
Accounts receivable, net of allowances$129.1 $167.9 
Losses on receivables are estimated based on known troubled accounts and historical experience. Receivables are considered impaired and written off when it is probable that payments due will not be collected. Our provision for doubtful accounts was a net benefit of $0.1 million and $0.5 million in the three and nine months ended September 30, 2021 compared to a net expense of $0.3 million and $1.2 million in the three and nine months ended September 30, 2020.
Inventories
Inventories at the lower of cost (determined on the LIFO/FIFO or weighted-average cost methods) or market consist of the following (in millions):
September 30, 2021December 31, 2020
LIFONon-
LIFO		TotalLIFONon-
LIFO		Total
Raw materials$44.4 $2.0 $46.4 $43.9 $3.1 $47.0 
Work in process34.8 — 34.8 32.2 0.1 32.3 
Finished goods60.7 17.2 77.9 73.5 16.9 90.4 
Supplies and other— 6.3 6.3 — 6.7 6.7 
139.9 25.5 165.4 149.6 26.8 176.4 
Excess of FIFO or weighted-average cost over LIFO cost(7.0)— (7.0)(7.5)— (7.5)
Total
$132.9 $25.5 $158.4 $142.1 $26.8 $168.9 
As of September 30, 2021, our inventory allowance was $5.5 million, which includes $1.7 million for inventory associated with restructuring activities, $2.6 million for Halyard-branded inventory and $1.2 million for inventory obsolescence.
Property, Plant and Equipment
Property, plant and equipment consists of the following (in millions):
September 30, 2021December 31, 2020
Land$1.1 $1.1 
Buildings47.3 46.8 
Machinery and equipment216.4 218.2 
Construction in progress29.3 23.3 
294.1 289.4 
Less accumulated depreciation(124.4)(114.1)
Total$169.7 $175.3 
In the second quarter of 2021, we wrote off approximately $5.0 million of machinery and equipment associated with research and development activities that were curtailed in connection with restructuring activities described under “2020 Restructuring” in Note 2. Depreciation expense was $5.4 million and $16.3 million for the three and nine months ended September 30, 2021 compared to $5.8 million and $17.5 million for the three and nine months ended September 30, 2020.
Goodwill and Intangible Assets
The changes in the carrying amount of goodwill are as follows (in millions):
Goodwill
Balance, December 31, 2020$802.5 
Currency translation adjustment(0.7)
Balance, September 30, 2021$801.8 
Intangible assets subject to amortization consist of the following (in millions):
September 30, 2021December 31, 2020
Gross
Carrying
Amount		Accumulated
Amortization		Net Carrying AmountGross
Carrying
Amount		Accumulated
Amortization		Net Carrying Amount
Trademarks$90.9 $(63.3)$27.6 $90.9 $(61.2)$29.7 
Patents and acquired technologies271.7 (175.0)96.7 282.0 (177.2)104.8 
Other61.2 (40.2)21.0 61.4 (38.2)23.2 
Total$423.8 $(278.5)$145.3 $434.3 $(276.6)$157.7 
Amortization expense for intangible assets was $4.2 million and $12.5 million for the three and nine months ended September 30, 2021 compared to $4.9 million and $14.6 million for the three and nine months ended September 30, 2020.
Amortization expense for the remainder of 2021 and the following four years and beyond is estimated as follows (in millions):
Amount
Remainder of 2021$4.1 
202216.1 
202315.2 
202415.1 
202514.6 
Thereafter80.2 
Total$145.3 
Accrued Expenses
Accrued expenses consist of the following (in millions):
September 30, 2021December 31, 2020
Accrued rebates and customer incentives$19.8 $22.5 
Accrued salaries and wages25.6 36.0 
Accrued taxes1.8 2.7 
Other12.4 22.0 
Total$59.6 $83.2 
Other Long-Term Liabilities
Other long-term liabilities consist of the following (in millions):
September 30, 2021December 31, 2020
Taxes payable$0.4 $0.4 
Accrued compensation and benefits5.0 5.8 
Other4.7 4.8 
Total$10.1 $11.0