ACCOUNTS AND OTHER RECEIVABLES (Tables)

9 Months Ended

Sep. 30, 2019

Components of Accounts and Other Receivables

Accounts and other receivables consisted of the following:



	September 30, 2019						December 31, 2018
	Current			Long-term			Current			Long-term
Trade accounts receivable ¹	$	663.1		$	—		$	548.8		$	—
Trade notes receivable	1.0			.7			1.7			1.4
Total trade receivables	664.1			.7			550.5			1.4
Other notes receivable ¹	—			24.2			—			24.2
Taxes receivable, including income taxes	13.2			—			12.9			—
Other receivables	8.5			—			13.4			—
Subtotal other receivables	21.7			24.2			26.3			24.2
Total trade and other receivables	685.8			24.9			576.8			25.6
Allowance for doubtful accounts:
Trade accounts receivable ¹	(8.4		)	—			(5.2		)	—
Trade notes receivable	(.1		)	—			—			—
Total trade receivables	(8.5		)	—			(5.2		)	—
Other notes receivable ¹	—			(15.0		)	—			(15.0		)
Total allowance for doubtful accounts	(8.5		)	(15.0		)	(5.2		)	(15.0		)
Total net receivables	$	677.3		$	9.9		$	571.6		$	10.6

¹ The “Trade accounts receivable” and “Other notes receivable” line items above include $26.8 and $26.7 as of September 30, 2019 and December 31, 2018, respectively, 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 our 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 ($15.0 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. The note receivable was restructured during the first quarter of 2019 in conjunction with an overall refinancing plan by the customer. The reserve balance at September 30, 2019 was $16.0.

Allowance for Doubtful Accounts

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



	Balance at December 31, 2018		Add: Charges		Less: Net Charge-offs/ (Recoveries) and Other			Balance at September 30, 2019
Trade accounts receivable	$	5.2	$	2.2	$	(1.0	)	$	8.4
Trade notes receivable	—		.1		—			.1
Total trade receivables	5.2		2.3		(1.0		)	8.5
Other notes receivable	15.0		—		—			15.0
Total allowance for doubtful accounts	$	20.2	$	2.3	$	(1.0	)	$	23.5