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Restructuring Programs | 12 Months Ended
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Dec. 31, 2012
Restructuring and Related Activities [Abstract] |
Restructuring Programs | Restructuring Programs The Company instituted restructuring programs in 2010 and 2011 as detailed below. The overall objective of the programs was to balance short-term profitability goals with long-term strategies to establish platforms upon which the affected businesses could grow with reduced fixed investment while generating annual operating expense savings. The programs were instituted in response to the continuing impact of global financial and economic uncertainty on the Company’s end markets, particularly in the Company’s Harsco Infrastructure Segment. Within the Harsco Infrastructure Segment, these restructuring programs are part of an ongoing strategy to improve organizational efficiency and enhance profitability and stockholder value. The strategy includes optimizing the Segment as a more streamlined, efficient, cost-effective, disciplined and market-focused global platform. Restructuring costs incurred in these programs were recorded in the Other expenses line of the Consolidated Statements of Operations. 2011/2012 Restructuring Program Under the 2011/2012 Restructuring Program, the Company optimized rental assets and sale inventories by removing non-core assets under an expanded product rationalization and branch structure reduction program undertaken in its Harsco Infrastructure Segment; and reduced the global workforce in the Harsco Infrastructure and Harsco Metals & Minerals Segments. As previously disclosed in the Company’s Annual Report on Form 10-K for the Year Ended December 31, 2011, the Company incurred approximately $101 million in pre-tax charges under this program in 2011. Benefits under this program, in the form of reduced costs, were $55 million in 2012 and are expected to be more than $63 million when fully annualized in 2013. Certain benefits under this program were accelerated and resulted in greater than initially anticipated cost savings in 2012. The restructuring accrual for the 2011/2012 Restructuring Program at December 31, 2012 and the activity for the year then ended are as follows:
(In thousands) |  | Accrual December 31 2011 |  | Additional Expenses Incurred (a) |  | Non-Cash Charges / Adjustments |  | Cash Payments |  | Foreign Currency Translation |  | Remaining Accrual December 31 2012
Harsco Infrastructure Segment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee termination benefit costs |  | $ | 14,500 |  |  | $ | 17,495 |  |  | $ | (326 | ) |  | $ | (25,265 | ) |  | $ | 595 |  |  | $ | 6,999 |
Cost to exit activities |  | 2,833 |  |  | 45,927 |  |  | 215 |  |  | (39,997 | ) |  | 22 |  |  | 9,000 |
Total Harsco Infrastructure Segment (b) |  | 17,333 |  |  | 63,422 |  |  | (111 | ) |  | (65,262 | ) |  | 617 |  |  | 15,999 |
Harsco Metals & Minerals Segment
Employee termination benefit costs |  | 12,737 |  |  | 4,974 |  |  | — |  |  | (11,017 | ) |  | (200 | ) |  | 6,494 |
Cost to exit activities |  | — |  |  | 499 |  |  | — |  |  | — |  |  | — |  |  | 499 |
Total Harsco Metals & Minerals Segment |  | 12,737 |  |  | 5,473 |  |  | — |  |  | (11,017 | ) |  | (200 | ) |  | 6,993 |
Harsco Rail Segment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee termination benefit costs |  | 50 |  |  | 67 |  |  | — |  |  | (117 | ) |  | — |  |  | — |
Harsco Corporate |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee termination benefit costs |  | 351 |  |  | 371 |  |  | — |  |  | (709 | ) |  | — |  |  | 13 |
Total |  | $ | 30,471 |  |  | $ | 69,333 |  |  | $ | (111 | ) |  | $ | (77,105 | ) |  | $ | 417 |  |  | $ | 23,005 |
(a) Includes principally the recognition of additional expenses due to timing considerations under U.S. GAAP, as well as adjustments to previously recorded restructuring charges resulting from changes in facts and circumstances in the implementation of these activities. (b) The table does not include $25.0 million of non-cash product rationalization expense or $17.7 million of proceeds from asset sales under the 2011/2012 Restructuring Program for this Segment as these items did not impact the restructuring accrual during 2012. Cash payments related to the remaining accrual at December 31, 2012 are expected to be paid principally throughout 2013 with approximately $7 million of exit activity costs for lease terminations expected to be paid over the remaining life of the leases. Fourth Quarter 2010 Harsco Infrastructure Program Under the Fourth Quarter 2010 Harsco Infrastructure Program, the Harsco Infrastructure Segment reduced its branch structure; consolidated and/or closed administrative office locations; reduced its global workforce; and rationalized its product lines. The restructuring accrual for the Fourth Quarter 2010 Harsco Infrastructure Program at December 31, 2012 and the activity for the year then ended are as follows:
(In thousands) |  | Accrual December 31 2011 |  | Adjustments to Previously Recorded Restructuring Charges (a) |  | Cash Payments |  | Foreign Currency Translation |  | Remaining Accrual December 31 2012
Harsco Infrastructure Segment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost to exit activities |  | $ | 11,929 |  |  | $ | (805 | ) |  | $ | (4,178 | ) |  | $ | (155 | ) |  | $ | 6,791 |
Employee termination benefit costs |  | 211 |  |  | (208 | ) |  | — |  |  | (3 | ) |  | — |
Other |  | 7 |  |  | (5 | ) |  | — |  |  | (2 | ) |  | — |
Total |  | $ | 12,147 |  |  | $ | (1,018 | ) |  | $ | (4,178 | ) |  | $ | (160 | ) |  | $ | 6,791 |
(a) Adjustments to previously recorded restructuring charges resulted from changes in facts and circumstances in the implementation of these activities. Approximately $6 million of the December 31, 2012 balance relates to payment of multiemployer pension plan withdrawal liabilities and is expected to be paid through 2023 under contractual payment terms with the related plan administrators. The remaining balance primarily relates to costs for lease terminations that are expected to be paid over the remaining life of the leases. Prior Restructuring Programs Other restructuring actions were undertaken in 2010, in addition to the Fourth Quarter 2010 Harsco Infrastructure Program described above, to reduce the Company’s cost structure. The restructuring accrual for those prior restructuring programs at December 31, 2012 and the activity for the year then ended are as follows:
(In thousands) |  | Accrual December 31 2011 |  | Adjustments to Previously Recorded Restructuring Charges (a) |  | Cash Payments |  | Foreign Currency Translation |  | Remaining Accrual December 31 2012
Harsco Metals & Minerals Segment |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employee termination benefit costs |  | $ | 1,280 |  |  | $ | (1,263 | ) |  | $ | (43 | ) |  | $ | 26 |  |  | $ | — |
Cost to exit activities |  | 727 |  |  | — |  |  | (124 | ) |  | (13 | ) |  | 590 |
Total |  | $ | 2,007 |  |  | $ | (1,263 | ) |  | $ | (167 | ) |  | $ | 13 |  |  | $ | 590 |
(a) Adjustments to previously recorded restructuring charges resulted from changes in facts and circumstances in the implementation of these activities. Cash payments related to the remaining accrual at December 31, 2012 are expected to be paid in 2013.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
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