Accounts Receivable and Inventories

6 Months Ended

Jun. 30, 2014

Accounts receivable consist of the following:



(In thousands)	June 30 2014			December 31 2013
Trade accounts receivable	$	398,471		$	359,819
Less: Allowance for doubtful accounts	(13,837		)	(6,638		)
Trade accounts receivable, net	$	384,634		$	353,181

Other receivables (a)	$	33,604		$	46,470

(a) Other receivables include insurance claim receivables, employee receivables, tax claim receivables, receivables from affiliates and other miscellaneous receivables not included in Trade accounts receivable, net.

The provision for doubtful accounts related to trade accounts receivable was as follows:



	Three Months Ended				Six Months Ended
	June 30				June 30
(In thousands)	2014		2013		2014		2013
Provision for doubtful accounts related to trade accounts receivable	$	7,364	$	2,621	$	7,345	$	4,838

The increase in the Allowance for doubtful accounts since December 31, 2013 and the Provision for doubtful accounts related to trade accounts receivable for both the three and six months ended June 30, 2014 relate to two European customers in the Harsco Metals & Minerals Segment.

Inventories consist of the following:



(In thousands)	June 30 2014		December 31 2013
Finished goods	$	25,130	$	23,112
Work-in-process	33,022		25,623
Raw materials and purchased parts	85,731		72,118
Stores and supplies	32,465		34,836
Inventories	$	176,348	$	155,689