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SEGMENT INFORMATION
 3 Months Ended
Mar. 31, 2024
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 thousands20242023
Net Sales
Airlaid Material$131,529 $159,441 
Composite Fibers116,150 132,591 
Spunlace80,130 86,723 
Inter-segment sales elimination(553)(547)
Total$327,256 $378,208 
Operating income (loss)
Airlaid Material$4,958 $13,914 
Composite Fibers8,259 6,127 
Spunlace2,764 (2,023)
Other and unallocated(17,526)(11,905)
Total$(1,545)$6,113 
Depreciation and amortization
Airlaid Material$7,664 $7,686 
Composite Fibers3,764 3,965 
Spunlace3,373 3,092 
Other and unallocated953 988 
Total$15,754 $15,731 
Capital expenditures
Airlaid Material$2,091 $2,082 
Composite Fibers3,664 3,663 
Spunlace1,378 2,701 
Other and unallocated349 1,054 
Total$7,482 $9,500 
Tons shipped (metric)
Airlaid Material38,341 39,827 
Composite Fibers25,002 24,818 
Spunlace16,091 16,420 
Inter-segment sales elimination(337)— 
Total79,097 81,065 
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.