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ASSETS HELD FOR SALE, DIVESTITURES AND DISCONTINUED OPERATIONS (Tables)
9 Months Ended
Sep. 30, 2020
Business Combinations [Abstract]  
Carrying Value of Assets and Liabilities Held for Sale
The following table summarizes the carrying value of the assets and liabilities held for sale at September 30, 2020 and December 31, 2019:
(in thousands)
September 30, 2020
December 31, 2019
Accounts receivable – trade, net
$
1,527

$
5,472

Accounts receivable – other
77

147

Contracts in progress
797

586

Inventories
2,292

1,555

Other current assets
123

329

     Current assets held for sale
4,816

8,089

 
 
 
Net property, plant and equipment
6,793

6,534

Intangible assets
732

725

Right-of-use-asset
57

63

Other assets
(39
)

     Non-current assets held for sale
7,543

7,322

 
 
 
Total assets held for sale
$
12,359

$
15,411

 
 
 
Accounts payable
$
5,352

$
7,898

Accrued employee benefits
317

430

Advance billings on contracts
76

227

Accrued warranty expense
517

515

Operating lease liabilities
33

6

Other accrued liabilities
630

462

     Current liabilities held for sale
6,925

9,538

 
 
 
Total liabilities held for sale
$
6,925

$
9,538