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SEGMENT INFORMATION
 9 Months Ended
Sep. 30, 2023
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
The following tables set forth financial and other information by segment for the period indicated:
Three months ended
September 30,		Nine months ended
September 30,
Dollars in thousands2023202220232022
Net Sales
Airlaid Material$147,014 $154,351 $458,966 $447,523 
Composite Fibers109,715 128,269 368,031 387,436 
Spunlace73,791 89,160 239,934 282,464 
Inter-segment sales elimination(599)— (1,797)— 
Total$329,921 $371,780 $1,065,134 $1,117,423 
Operating income (loss)
Airlaid Material$11,196 $16,553 $34,836 $40,718 
Composite Fibers7,268 6,636 14,293 12,080 
Spunlace(1,053)(4,671)(4,390)(8,051)
Other and unallocated(14,758)(52,585)(46,458)(185,779)
Total$2,653 $(34,067)$(1,719)$(141,032)
Depreciation and amortization
Airlaid Material$7,553 $7,400 $22,876 $22,571 
Composite Fibers3,898 3,961 11,760 15,276 
Spunlace3,289 2,954 9,857 8,813 
Other and unallocated953 1,231 2,901 3,822 
Total$15,693 $15,546 $47,394 $50,482 
Capital expenditures
Airlaid Material$2,625 $1,925 $7,039 $7,457 
Composite Fibers2,579 2,462 8,352 12,720 
Spunlace2,271 1,341 7,481 5,227 
Other and unallocated296 1,659 2,357 4,680 
Total$7,771 $7,387 $25,229 $30,084 
Tons shipped (metric)
Airlaid Material40,076 41,925 119,149 125,658 
Composite Fibers22,188 24,958 71,972 77,415 
Spunlace14,436 17,674 46,047 57,768 
Inter-segment sales elimination(328)— (925)— 
Total76,372 84,557 236,243 260,841 
Segments Results of individual operating segments are presented based on our management accounting practices and management structure. There is no comprehensive, authoritative body of guidance for management accounting equivalent to accounting principles generally accepted in the United States of America; therefore, the financial results of individual segments are not necessarily comparable with similar information for any other company. The management accounting process uses assumptions and allocations to measure performance of the segments. Methodologies are refined from time to time as management accounting practices are enhanced and businesses change. The costs incurred by support areas not directly aligned with the segment are allocated primarily based on an estimated utilization of support area services or are included in “Other and Unallocated” in the table set forth above.
Management evaluates results of operations of the operating segments before certain corporate level costs and the effects of certain gains or losses not considered to be related to the core business operations. Management believes that this is a more meaningful representation of the operating performance of its core businesses, the profitability of the segments and the extent of cash flow generated from these core operations. Such amounts are presented under the caption “Other and Unallocated.” In the evaluation of operating segments results, management does not use any measures of total assets. This presentation is aligned with the management and operating structure of our company. It is also on this basis that the Company’s performance is evaluated internally and by the Company’s Board of Directors.