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Revenue Recognition | 12 Months Ended
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Dec. 31, 2019
Revenue from Contract with Customer [Abstract] |
Revenue Recognition | Revenue Recognition The Company recognizes revenues to depict the transfer of promised services and products to customers in an amount that reflects the consideration the Company expects to receive in exchange for those services or products. Service revenues include the Harsco Clean Earth Segment and the service components of the Harsco Environmental and Harsco Rail Segments. Product revenues include portions of the Harsco Environmental and Harsco Rail Segments. See Note 1, Summary of Significant Accounting Policies, Revenue Recognition, for additional information. A summary of the Company's revenues by primary geographical markets as well as by key product and service groups is as follows:
|  | Twelve Months Ended
|  | December 31, 2019
(In thousands) |  | Harsco Environmental Segment |  | Harsco Clean Earth Segment |  | Harsco Rail Segment |  | Corporate |  | Consolidated Totals
Primary Geographical Markets (a): |  |  |  |  |  |  |  |  |  |
North America |  | $ | 294,367 |  |  | $ | 169,522 |  |  | $ | 221,724 |  |  | $ | — |  |  | $ | 685,613 |
Western Europe |  | 386,593 |  |  | — |  |  | 44,569 |  |  | — |  |  | 431,162 |
Latin America (b) |  | 146,040 |  |  | — |  |  | 2,588 |  |  | — |  |  | 148,628 |
Asia-Pacific |  | 128,949 |  |  | — |  |  | 30,492 |  |  | — |  |  | 159,441 |
Middle East and Africa |  | 60,402 |  |  | — |  |  | — |  |  | — |  |  | 60,402 |
Eastern Europe |  | 18,496 |  |  | — |  |  | — |  |  | — |  |  | 18,496 |
Total Revenues (c) |  | $ | 1,034,847 |  |  | $ | 169,522 |  |  | $ | 299,373 |  |  | $ | — |  |  | $ | 1,503,742 |
Key Product and Service Groups: |  |  |  |  |  |  |  |  |  |
Environmental services related to resource recovery for metals manufacturing; and related logistical services |  | $ | 881,696 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 881,696 |
Applied products |  | 127,875 |  |  | — |  |  | — |  |  | — |  |  | 127,875 |
Environmental systems for aluminum dross and scrap processing |  | 25,276 |  |  | — |  |  | — |  |  | — |  |  | 25,276 |
Railway track maintenance equipment |  | — |  |  | — |  |  | 145,968 |  |  | — |  |  | 145,968 |
After-market parts and services; safety and diagnostic technology |  | — |  |  | — |  |  | 132,249 |  |  | — |  |  | 132,249 |
Railway contracting services |  | — |  |  | — |  |  | 21,156 |  |  | — |  |  | 21,156 |
Waste processing and reuse solutions |  | — |  |  | 169,522 |  |  | — |  |  | — |  |  | 169,522 |
General Corporate |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Revenues (c) |  | $ | 1,034,847 |  |  | $ | 169,522 |  |  | $ | 299,373 |  |  | $ | — |  |  | $ | 1,503,742 |
|  | Twelve Months Ended
|  | December 31, 2018
(In thousands) |  | Harsco Environmental Segment |  | Harsco Clean Earth Segment |  | Harsco Rail Segment |  | Corporate |  | Consolidated Totals
Primary Geographical Markets (a): |  |  |  |  |  |  |  |  |  |
North America |  | $ | 302,238 |  |  | $ | — |  |  | $ | 205,212 |  |  | $ | 74 |  |  | $ | 507,524 |
Western Europe |  | 390,840 |  |  | — |  |  | 48,016 |  |  | — |  |  | 438,856 |
Latin America (b) |  | 151,886 |  |  | — |  |  | 3,977 |  |  | — |  |  | 155,863 |
Asia-Pacific |  | 145,761 |  |  | — |  |  | 22,089 |  |  | — |  |  | 167,850 |
Middle East and Africa |  | 50,003 |  |  | — |  |  | — |  |  | — |  |  | 50,003 |
Eastern Europe |  | 27,576 |  |  | — |  |  | — |  |  | — |  |  | 27,576 |
Total Revenues (c) |  | $ | 1,068,304 |  |  | $ | — |  |  | $ | 279,294 |  |  | $ | 74 |  |  | $ | 1,347,672 |
Key Product and Service Groups: |  |  |  |  |  |  |  |  |  |
Environmental services related to resource recovery for metals manufacturing; and related logistical services |  | $ | 924,766 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 924,766 |
Applied products |  | 128,488 |  |  | — |  |  | — |  |  | — |  |  | 128,488 |
Environmental systems for aluminum dross and scrap processing |  | 15,050 |  |  | — |  |  | — |  |  | — |  |  | 15,050 |
Railway track maintenance equipment |  | — |  |  | — |  |  | 112,547 |  |  | — |  |  | 112,547 |
After-market parts and services; safety and diagnostic technology |  | — |  |  | — |  |  | 139,020 |  |  | — |  |  | 139,020 |
Railway contracting services |  | — |  |  | — |  |  | 27,727 |  |  | — |  |  | 27,727 |
Waste processing and reuse solutions |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
General Corporate |  | — |  |  | — |  |  | — |  |  | 74 |  |  | 74 |
Total Revenues (c) |  | $ | 1,068,304 |  |  | $ | — |  |  | $ | 279,294 |  |  | $ | 74 |  |  | $ | 1,347,672 |
|  | Twelve Months Ended
|  | December 31, 2017
(In thousands) |  | Harsco Environmental Segment |  | Harsco Clean Earth Segment |  | Harsco Rail Segment |  | Corporate |  | Consolidated Totals
Primary Geographical Markets (a): |  |  |  |  |  |  |  |  |  |
North America |  | $ | 274,476 |  |  | $ | — |  |  | $ | 196,567 |  |  | $ | 143 |  |  | $ | 471,186 |
Western Europe |  | 369,763 |  |  | — |  |  | 78,698 |  |  | — |  |  | 448,461 |
Latin America (b) |  | 159,130 |  |  | — |  |  | 2,827 |  |  | — |  |  | 161,957 |
Asia-Pacific |  | 138,311 |  |  | — |  |  | 17,907 |  |  | — |  |  | 156,218 |
Middle East and Africa |  | 42,700 |  |  | — |  |  | — |  |  | — |  |  | 42,700 |
Eastern Europe |  | 26,948 |  |  | — |  |  | — |  |  | — |  |  | 26,948 |
Total Revenues (c) |  | $ | 1,011,328 |  |  | $ | — |  |  | $ | 295,999 |  |  | $ | 143 |  |  | $ | 1,307,470 |
Key Product and Service Groups: |  |  |  |  |  |  |  |  |  |
Environmental services related to resource recovery for metals manufacturing; and related logistical services |  | $ | 890,371 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 890,371 |
Applied products |  | 120,957 |  |  | — |  |  | — |  |  | — |  |  | 120,957 |
Environmental systems for aluminum dross and scrap processing |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Railway track maintenance equipment |  | — |  |  | — |  |  | 146,267 |  |  | — |  |  | 146,267 |
After-market parts and services; safety and diagnostic technology |  | — |  |  | — |  |  | 110,195 |  |  | — |  |  | 110,195 |
Railway contracting services |  | — |  |  | — |  |  | 39,537 |  |  | — |  |  | 39,537 |
Waste processing and reuse solutions |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
General Corporate |  | — |  |  | — |  |  | — |  |  | 143 |  |  | 143 |
Total Revenues (c) |  | $ | 1,011,328 |  |  | $ | — |  |  | $ | 295,999 |  |  | $ | 143 |  |  | $ | 1,307,470 |
(a) | Revenues are attributed to individual countries based on the location of the facility generating the revenue.
(b) | Includes Mexico.
(c) | The Company has adopted the new revenue recognition standard utilizing the modified retrospective transition method, including use of practical expedients. Comparative information has not been restated and continues to be reported under U.S. GAAP in effect for those periods. See Note 2, Recently Adopted and Recently Issued Accounting Standards for additional information.
The Company may receive payments in advance of earning revenue, which are treated as Advances on contracts on the Consolidated Balance Sheets. The Company may recognize revenue in advance of being able to contractually invoice the customer, which is treated as Contract assets on the Consolidated Balance Sheets. Contract assets are transferred to Trade accounts receivable, net when right to payment becomes unconditional. Contract assets and Contract liabilities are reported as a net position, on a contract-by-contract basis, at the end of each reporting period. These instances are primarily related to the Harsco Rail Segment. The Company had Contract assets totaling $31.2 million at December 31, 2019 and $12.1 million at December 31, 2018. The increase is due principally to additional contract assets recognized in excess of the transfer of contract assets to accounts receivable. The Company had Advances on contracts totaling $60.3 million at December 31, 2019 and $67.1 million at December 31, 2018. The decrease is due principally to the recognition of revenue on previously received advances on contracts in excess of receipts of new advances on contracts during the period, primarily in the Harsco Rail Segment. During the year ended December 31, 2019, the Company recognized approximately $67 million of revenue related to amounts previously included in Advances on Contracts. Additionally, during the year ended December 31, 2019, the Company recognized decreased revenue of approximately $1 million, in the Harsco Rail Segment, related to performance obligations partially satisfied in prior periods, resulting from the changes in estimated costs for certain projects where revenue is recognized on an over time basis. At December 31, 2019, the Harsco Environmental Segment had remaining, fixed, unsatisfied performance obligations, where the expected contract duration exceeds one year totaling $152.5 million. Of this amount, $43.5 million is expected to be fulfilled by December 31, 2020, $35.0 million by December 31, 2021, $33.8 million by December 31, 2022, $20.4 million by December 31, 2023 and the remainder thereafter. These amounts exclude any variable fees, fixed fees subject to indexation and any performance obligations expected to be satisfied within one year. The increase from September 30, 2019 is primarily related to a three-year contract extension related for one of the impacted locations. At December 31, 2019, the Harsco Rail Segment had remaining, fixed, unsatisfied performance obligations, where the expected contract duration exceeds one year totaling $296.2 million. Of this amount, $75.9 million is expected to be fulfilled by December 31, 2020, $83.0 million by December 31, 2021, $74.3 million by December 31, 2022, $52.5 million by December 31, 2023 and the remainder thereafter. These amounts exclude any variable fees, fixed fees subject to indexation and any performance obligations expected to be satisfied within one year. The Company provides assurance type warranties primarily for product sales in the Harsco Rail Segments. These warranties are typically not priced or negotiated separately (there is no option to separately purchase the warranty) or the warranty does not provide customers with a service in addition to the assurance that the product complies with agreed-upon specifications. Accordingly, such warranties do not represent separate performance obligations. See Note 1, Summary of Significant Accounting Policies for additional information on warranties.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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