Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Assets
Cash and cash equivalents	$ 40.6	$ 30.5
Accounts receivable, net of allowance of $0.4 million in 2017 and $0.3 million in 2016	113.1	89.8
Inventories, net	154.6	151.2
Prepaid and other current assets	24.0	23.7
Current assets	332.3	295.2
Property, plant and equipment, net	424.1	422.8
Goodwill	12.4	12.4
Other intangibles, net	6.1	7.3
Deferred income taxes	3.8	3.4
Restricted investment	70.4	69.7
Other assets	25.0	22.0
Total Assets	874.1	832.8
Liabilities and equity
Accounts payable	75.9	79.2
Accrued expenses	18.5	19.3
Accrued payroll and employee benefits	23.6	25.6
Current maturities of long-term debt	15.0	7.5
Income taxes payable	0.5	5.3
Current liabilities	133.5	136.9
Long-term debt including capital lease obligations	463.5	481.3
Deferred income taxes	69.6	69.8
Other liabilities	11.4	10.2
Total Liabilities	678.0	698.2
Commitments and contingencies (Note 16)
Equity
Preferred stock (par value $0.01 per share; 50,000,000 shares authorized; zero issued and outstanding at June 30, 2017 and December 31, 2016)	0.0	0.0
Common stock (par value $0.01 per share; 300,000,000 shares authorized; 42,177,357 and 42,116,430 issued; 42,148,524 and 42,115,824 outstanding at June 30, 2017 and December 31, 2016)	0.4	0.4
Additional paid-in capital	134.8	129.9
Retained earnings	67.1	16.0
Accumulated other comprehensive loss	(15.2)	(19.0)
Treasury stock, common stock, at cost (28,833 shares at 2017; 606 shares at 2016)	(1.5)	(0.3)
Total Ingevity stockholders' equity	185.6	127.0
Noncontrolling interest	10.5	7.6
Total Equity	196.1	134.6
Total Liabilities and equity	$ 874.1	$ 832.8

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Balance Type:	credit
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- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.