Accounts and Other Receivables

12 Months Ended

Dec. 31, 2019

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



	2019						2018
	Current			Long-term			Current			Long-term
Trade accounts receivable ¹	$	571.8		$	—		$	548.8		$	—
Trade notes receivable	1.1			.6			1.7			1.4
Total trade receivables	572.9			.6			550.5			1.4
Other notes receivable ¹	—			23.4			—			24.2
Taxes receivable, including income taxes	15.8			—			12.9			—
Other receivables	11.7			—			13.4			—
Subtotal other receivables	27.5			23.4			26.3			24.2
Total trade and other receivables	600.4			24.0			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	$	591.9		$	9.0		$	571.6		$	10.6

¹The “Trade accounts receivable” and “Other notes receivable” line items above include $26.0 and $26.7 as of December 31, 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 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 December 31, 2019 was $16.0.

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



	Balance at December 31, 2017		Add: Charges			Less: Net Charge-offs/(Recoveries) and Other		Balance at December 31, 2018		Add: Charges		Less: Net Charge-offs/(Recoveries) and Other			Balance at December 31, 2019
Trade accounts receivable	$	4.7	$	1.9		$	1.4	$	5.2	$	2.7	$	(.5	)	$	8.4
Trade notes receivable	.2		(.2		)	—		—		.1		—			.1
Total trade receivables	4.9		1.7			1.4		5.2		2.8		(.5		)	8.5
Other notes receivable	—		15.0			—		15.0		—		—			15.0
Total allowance for doubtful accounts	$	4.9	$	16.7		$	1.4	$	20.2	$	2.8	$	(.5	)	$	23.5