Accounts and Other Receivables

12 Months Ended

Dec. 31, 2018

Accounts and other receivables at December 31 consisted of the following:



	2018						2017
	Current			Long-term			Current			Long-term
Trade accounts receivable ¹	$	548.8		$	—		$	526.1		$	—
Trade notes receivable	1.7			1.4			1.0			1.2
Total trade receivables	550.5			1.4			527.1			1.2
Other notes receivable ¹	—			24.2			—			24.7
Insurance receivables ²	1.3			—			43.0			—
Taxes receivable, including income taxes	12.9			—			15.0			—
Other receivables	12.1			—			14.8			—
Subtotal other receivables	26.3			24.2			72.8			24.7
Total trade and other receivables	576.8			25.6			599.9			25.9
Allowance for doubtful accounts:
Trade accounts receivable ¹	(5.2		)	—			(4.7		)	—
Trade notes receivable	—			—			(.1		)	(.1		)
Total trade receivables	(5.2		)	—			(4.8		)	(.1		)
Other notes receivable ¹	—			(15.0		)	—			—
Total allowance for doubtful accounts	(5.2		)	(15.0		)	(4.8		)	(.1		)
Total net receivables	$	571.6		$	10.6		$	595.1		$	25.8

¹The "Trade accounts receivable" and "Other notes receivable" line items above include $26.7 from a customer in our Residential Products segment who is experiencing financial difficulty and liquidity problems and, during the fourth quarter of 2018, became delinquent in its trade accounts receivable balances. In December 2018, we concluded that an impairment existed with regard to this customer, and we established a reserve of $15.9 ($15 for the note and $.9 for the trade receivable) to reflect the estimated amount of the probable credit loss and placed the note on nonaccrual status.

² The December 31, 2017 amount was primarily associated with an insured vehicle-related personal injury claim that was fully resolved and paid in the second quarter of 2018. Also see Note J.

Activity related to the allowance for doubtful accounts is reflected below:



	Balance at December 31, 2016		Add: Charges			Less: Net Charge-offs, (Recoveries)		Balance at December 31, 2017		Add: Charges			Less: Net Charge-offs, (Recoveries)		Balance at December 31, 2018
Trade accounts receivable	$	7.1	$	.9		$	3.3	$	4.7	$	1.9		$	1.4	$	5.2
Trade notes receivable	.3		(.1		)	—		.2		(.2		)	—		—
Total trade receivables	7.4		.8			3.3		4.9		1.7			1.4		5.2
Other notes receivable	—		—			—		—		15.0			—		15.0
Total allowance for doubtful accounts	$	7.4	$	.8		$	3.3	$	4.9	$	16.7		$	1.4	$	20.2

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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