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Segment Information
 3 Months Ended
Mar. 31, 2023
Segment Reporting [Abstract]  
Segment Information SEGMENT INFORMATION
The following tables set forth financial and other information by segment for the period indicated:
Three months ended
March 31,
Dollars in thousands20232022
Net Sales
Airlaid Material$159,441 $149,464 
Composite Fibers132,591 135,829 
Spunlace86,723 96,387 
Inter-segment sales elimination(547)— 
Total$378,208 $381,680 
Operating income (loss)
Airlaid Material$13,914 $12,221 
Composite Fibers6,127 (335)
Spunlace(2,023)(1,572)
Other and unallocated(11,905)(126,203)
Total$6,113 $(115,889)
Depreciation and amortization
Airlaid Material$7,686 $7,629 
Composite Fibers3,965 6,519 
Spunlace3,092 2,914 
Other and unallocated988 1,422 
Total$15,731 $18,484 
Capital expenditures
Airlaid Material$2,082 $3,468 
Composite Fibers3,663 6,127 
Spunlace2,701 2,085 
Other and unallocated1,054 668 
Total$9,500 $12,348 
Tons shipped (metric)
Airlaid Material39,827 43,052 
Composite Fibers24,818 28,211 
Spunlace16,420 20,736 
Total81,065 91,999 
Segments Results of individual operating segments are presented based on our management accounting practices and management structure. There is no comprehensive, authoritative body of guidance for management accounting equivalent to accounting principles generally accepted in the United States of America; therefore, the financial results of individual segments are not necessarily comparable with similar information for any other company. The management accounting process uses assumptions and allocations to measure performance of the segments. Methodologies are refined from time to time as management accounting practices are enhanced and businesses change. The costs incurred by support areas not directly aligned with the segment are allocated primarily based on an estimated utilization of support area services or are included in “Other and Unallocated” in the table set forth above.
Management evaluates results of operations of the operating segments before certain corporate level costs and the effects of certain gains or losses not considered to be related to the core business operations. Management believes that this is a more meaningful representation of the operating performance of its core businesses, the profitability of the segments and the extent of cash flow generated from these core operations. Such amounts are presented under the caption “Other and Unallocated.” In the evaluation of operating segments results, management does not use any measures of total assets. This presentation is aligned with the management and operating structure of our company. It is also on this basis that the Company’s performance is evaluated internally and by the Company’s Board of Directors.