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Revenue Recognition | 6 Months Ended
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Jun. 30, 2020
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. A summary of the Company's revenues by primary geographical markets as well as by key product and service groups is as follows:
|  | Three Months Ended |  |  |  |  |  |  |  |
|  | June 30, 2020 |  |  |  |  |  |  |  |
(In thousands) |  | Harsco Environmental Segment |  | Harsco Clean Earth Segment |  | Harsco Rail Segment |  |  |  | Consolidated Totals
Primary Geographical Markets (a) (b): |  |  |  |  |  |  |  |  |  |
North America |  | $ | 57,356 |  |  | $ | 161,579 |  |  | $ | 56,461 |  |  |  |  | $ | 275,396 |
Western Europe |  | 82,972 |  |  | — |  |  | 16,855 |  |  |  |  | 99,827 |
Latin America (c) |  | 25,108 |  |  | — |  |  | 515 |  |  |  |  | 25,623 |
Asia-Pacific |  | 19,894 |  |  | — |  |  | 7,880 |  |  |  |  | 27,774 |
Middle East and Africa |  | 14,793 |  |  | — |  |  | — |  |  |  |  | 14,793 |
Eastern Europe |  | 3,868 |  |  | — |  |  | — |  |  |  |  | 3,868 |
Total Revenues |  | $ | 203,991 |  |  | $ | 161,579 |  |  | $ | 81,711 |  |  |  |  | $ | 447,281 |
Key Product and Service Groups (a): |  |  |  |  |  |  |  |  |  |
Environmental services related to resource recovery for metals manufacturing and related logistical services |  | $ | 174,173 |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | 174,173 |
Applied products |  | 26,591 |  |  | — |  |  | — |  |  |  |  | 26,591 |
Environmental systems for aluminum dross and scrap processing |  | 3,227 |  |  | — |  |  | — |  |  |  |  | 3,227 |
Railway track maintenance equipment |  | — |  |  | — |  |  | 40,411 |  |  |  |  | 40,411 |
After-market parts and services; safety and diagnostic technology |  | — |  |  | — |  |  | 32,500 |  |  |  |  | 32,500 |
Railway contracting services |  | — |  |  | — |  |  | 8,800 |  |  |  |  | 8,800 |
Waste processing, recycling, reuse and transportation solutions |  | — |  |  | 161,579 |  |  | — |  |  |  |  | 161,579 |
Total Revenues |  | $ | 203,991 |  |  | $ | 161,579 |  |  | $ | 81,711 |  |  |  |  | $ | 447,281 |
|  | Three Months Ended |  |  |  |  |  |  |  |
|  | June 30, 2019 |  |  |  |  |  |  |  |
(In thousands) |  | Harsco Environmental Segment |  | Harsco Clean Earth Segment |  | Harsco Rail Segment |  |  |  | Consolidated Totals
Primary Geographical Markets (a) (b): |  |  |  |  |  |  |  |  |  |
North America |  | $ | 78,112 |  |  | $ | — |  |  | $ | 65,278 |  |  |  |  | $ | 143,390 |
Western Europe |  | 98,478 |  |  | — |  |  | 10,538 |  |  |  |  | 109,016 |
Latin America (c) |  | 36,272 |  |  | — |  |  | 773 |  |  |  |  | 37,045 |
Asia-Pacific |  | 35,779 |  |  | — |  |  | 4,971 |  |  |  |  | 40,750 |
Middle East and Africa |  | 15,742 |  |  | — |  |  | — |  |  |  |  | 15,742 |
Eastern Europe |  | 4,955 |  |  | — |  |  | — |  |  |  |  | 4,955 |
Total Revenues |  | $ | 269,338 |  |  | $ | — |  |  | $ | 81,560 |  |  |  |  | $ | 350,898 |
Key Product and Service Groups (a): |  |  |  |  |  |  |  |  |  |
Environmental services related to resource recovery for metals manufacturing and related logistical services |  | $ | 230,395 |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | 230,395 |
Applied products |  | 33,686 |  |  | — |  |  | — |  |  |  |  | 33,686 |
Environmental systems for aluminum dross and scrap processing |  | 5,257 |  |  | — |  |  | — |  |  |  |  | 5,257 |
Railway track maintenance equipment |  | — |  |  | — |  |  | 38,960 |  |  |  |  | 38,960 |
After-market parts and services; safety and diagnostic technology |  | — |  |  | — |  |  | 36,700 |  |  |  |  | 36,700 |
Railway contracting services |  | — |  |  | — |  |  | 5,900 |  |  |  |  | 5,900 |
Waste processing, recycling, reuse and transportation solutions |  | — |  |  | — |  |  | — |  |  |  |  | — |
Total Revenues |  | $ | 269,338 |  |  | $ | — |  |  | $ | 81,560 |  |  |  |  | $ | 350,898 |
|  | Six Months Ended |  |  |  |  |  |  |  |  |  |
|  | June 30, 2020 |  |  |  |  |  |  |  |  |  |
(In thousands) |  | Harsco Environmental Segment |  | Harsco Clean Earth Segment |  |  |  | Harsco Rail Segment |  |  |  | Consolidated Totals
Primary Geographical Markets (a) (b): |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 127,237 |  |  | $ | 240,391 |  |  |  |  | $ | 110,234 |  |  |  |  | $ | 477,862 |
Western Europe |  | 179,289 |  |  | — |  |  |  |  | 35,019 |  |  |  |  | 214,308 |
Latin America (c) |  | 58,368 |  |  | — |  |  |  |  | 1,180 |  |  |  |  | 59,548 |
Asia-Pacific |  | 41,890 |  |  | — |  |  |  |  | 13,748 |  |  |  |  | 55,638 |
Middle East and Africa |  | 30,682 |  |  | — |  |  |  |  | — |  |  |  |  | 30,682 |
Eastern Europe |  | 8,084 |  |  | — |  |  |  |  | — |  |  |  |  | 8,084 |
Total Revenues |  | $ | 445,550 |  |  | $ | 240,391 |  |  |  |  | $ | 160,181 |  |  |  |  | $ | 846,122 |
Key Product and Service Groups (a): |  |  |  |  |  |  |  |  |  |  |  |
Environmental services related to resource recovery for metals manufacturing and related logistical services |  | $ | 381,519 |  |  | $ | — |  |  |  |  | $ | — |  |  |  |  | $ | 381,519 |
Applied products |  | 56,853 |  |  | — |  |  |  |  | — |  |  |  |  | 56,853 |
Environmental systems for aluminum dross and scrap processing |  | 7,178 |  |  | — |  |  |  |  | — |  |  |  |  | 7,178 |
Railway track maintenance equipment |  | — |  |  | — |  |  |  |  | 83,026 |  |  |  |  | 83,026 |
After-market parts and services; safety and diagnostic technology |  | — |  |  | — |  |  |  |  | 63,700 |  |  |  |  | 63,700 |
Railway contracting services |  | — |  |  | — |  |  |  |  | 13,455 |  |  |  |  | 13,455 |
Waste processing, recycling, reuse and transportation solutions |  | — |  |  | 240,391 |  |  |  |  | — |  |  |  |  | 240,391 |
Total Revenues |  | $ | 445,550 |  |  | $ | 240,391 |  |  |  |  | $ | 160,181 |  |  |  |  | $ | 846,122 |
|  | Six Months Ended |  |  |  |  |  |  |  |  |  |
|  | June 30, 2019 |  |  |  |  |  |  |  |  |  |
(In thousands) |  | Harsco Environmental Segment |  | Harsco Clean Earth Segment |  |  |  | Harsco Rail Segment |  |  |  | Consolidated Totals
Primary Geographical Markets (a) (b): |  |  |  |  |  |  |  |  |  |  |  |
North America |  | $ | 151,461 |  |  | $ | — |  |  |  |  | $ | 115,643 |  |  |  |  | $ | 267,104 |
Western Europe |  | 196,699 |  |  | — |  |  |  |  | 20,551 |  |  |  |  | 217,250 |
Latin America (c) |  | 73,263 |  |  | — |  |  |  |  | 1,364 |  |  |  |  | 74,627 |
Asia-Pacific |  | 69,917 |  |  | — |  |  |  |  | 12,592 |  |  |  |  | 82,509 |
Middle East and Africa |  | 29,657 |  |  | — |  |  |  |  | — |  |  |  |  | 29,657 |
Eastern Europe |  | 9,653 |  |  | — |  |  |  |  | — |  |  |  |  | 9,653 |
Total Revenues |  | $ | 530,650 |  |  | $ | — |  |  |  |  | $ | 150,150 |  |  |  |  | $ | 680,800 |
Key Product and Service Groups (a): |  |  |  |  |  |  |  |  |  |  |  |
Environmental services related to resource recovery for metals manufacturing and related logistical services |  | $ | 454,456 |  |  | $ | — |  |  |  |  | $ | — |  |  |  |  | $ | 454,456 |
Applied products |  | 64,076 |  |  | — |  |  |  |  | — |  |  |  |  | 64,076 |
Environmental systems for aluminum dross and scrap processing |  | 12,118 |  |  | — |  |  |  |  | — |  |  |  |  | 12,118 |
Railway track maintenance equipment |  | — |  |  | — |  |  |  |  | 72,568 |  |  |  |  | 72,568 |
After-market parts and services; safety and diagnostic technology |  | — |  |  | — |  |  |  |  | 68,001 |  |  |  |  | 68,001 |
Railway contracting services |  | — |  |  | — |  |  |  |  | 9,581 |  |  |  |  | 9,581 |
Waste processing, recycling, reuse and transportation solutions |  | — |  |  | — |  |  |  |  | — |  |  |  |  | — |
Total Revenues |  | $ | 530,650 |  |  | $ | — |  |  |  |  | $ | 150,150 |  |  |  |  | $ | 680,800 |
(a) The Company's acquisition of ESOL closed on April 6, 2020 and the Company's acquisition of Clean Earth closed on June 28, 2019. The results of both are included in the Harsco Clean Earth Segment. The operating results of the former Harsco Industrial Segment have been reflected as discontinued operations in the Company's Condensed Consolidated Statement of Operations for all periods presented. See Note 3, Acquisitions and Dispositions, for additional details. (b) Revenues are attributed to individual countries based on the location of the facility generating the revenue. (c) Includes Mexico. The Company may receive payments in advance of earning revenue, which are treated as Advances on contracts on the Company's Condensed 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 Company's Condensed 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 $59.0 million and $31.2 million at June 30, 2020 and December 31, 2019, respectively. The increase is due principally to recognition of additional contract assets in excess of contract assets transferred to accounts receivable during the six months ended June 30, 2020 primarily in the Harsco Rail Segment. The Company had Advances on contracts totaling $98.5 million and $60.3 million at June 30, 2020 and December 31, 2019, respectively. The increase is due principally to the receipt of new advances on contracts in excess of recognition of revenue primarily for the Deutsche Bahn contract in the Harsco Rail Segment. During the three and six months ended June 30, 2020 the Company recognized approximately $16 million and $34 million, respectively, of revenue related to amounts previously included in Advances on contracts. During the three and six months ended June 30, 2019 the Company recognized approximately $19 million and $37 million, respectively, of revenue related to amounts previously included in Advances on contracts. At June 30, 2020 the Harsco Environmental Segment had remaining, fixed, unsatisfied performance obligations where the expected contract duration exceeds one year totaling $98.7 million. Of this amount, $33.0 million is expected to be fulfilled by June 30, 2021, $19.6 million by June 30, 2022, $16.3 million by June 30, 2023, $12.8 million by June 30, 2024 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 decrease from December 31, 2019 is primarily due to the renegotiation of a contract with a customer in the U.K. who had entered into administration. At June 30, 2020 the Harsco Rail Segment had remaining, fixed, unsatisfied performance obligations where the expected contract duration exceeds one year totaling $360.7 million. Of this amount, $126.0 million is expected to be fulfilled by June 30, 2021, $121.8 million by June 30, 2022, $55.2 million by June 30, 2023, $46.5 million by June 30, 2024 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 December 31, 2019 is primarily attributable to new contract signings in U.S., India and Germany.

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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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