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Other Non-Current Assets | 12 Months Ended
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Dec. 31, 2023
Other Assets [Abstract] |
Other Non-Current Assets | Other Non-Current Assets Other non-current assets as of December 31, 2023 and 2022 were as follows:
| 2023 |  | 2022
Uncertain tax positions (See Note 10) | $ | 5,307 |  |  | $ | 5,803 |
Pension assets (See Note 20) | 3,879 |  |  | 8,639 |
Debt issuance costs (See Note 19) | 3,340 |  |  | 4,305 |
Interest rate swap (See Note 24) | 1,828 |  |  | — |
Long-term note receivable | 1,014 |  |  | 1,016 |
Trust investment | 601 |  |  | 604 |
Indemnification assets (See Notes 10 and 21) | 430 |  |  | 3,909 |
Bad debt and bad debt provisions (See Note 12) | 302 |  |  | 440 |
Supplemental retirement income program (See Notes 20 and 23) | 286 |  |  | 2,114 |
Other | 1,783 |  |  | 909 |
Total other non-current assets | $ | 18,770 |  |  | $ | 27,739 |
As of December 31, 2023 and 2022, one of the Company’s foreign pension plan’s fair value of plan assets exceeded its gross benefit obligation and was therefore over-funded, which is represented by the line Pension assets in the table above. Approximately 1.0 million of payments related to this plan have been made to escrow and are excluded from the plan’s Net benefit obligation as of December 31, 2023. See Note 20 for additional information. As of December 31, 2022, Indemnification assets relates to certain Houghton foreign subsidiaries for which the Company expects it will incur additional tax amounts which are subject to indemnification under the terms of the Combination share and purchase agreement. A portion of these indemnification assets have a corresponding uncertain tax position recorded in other non-current liabilities. See Notes 10 and 21 for additional information.

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