Supplementary Balance Sheet Detail

12 Months Ended

Dec. 31, 2020

Balance Sheet Related Disclosures [Abstract]

The following tables present supplementary balance sheet details:


	As of December 31, 2020		As of December 31, 2019
	(Dollars in thousands)
Inventories *:
Raw materials and supplies	$	101,098	$	129,879
Work in process	110,331		131,435
Finished goods	54,535		52,334
	$	265,964	$	313,648
Prepaid expenses and other current assets:
Prepaid expenses	$	9,242	$	9,986
Value added tax and other indirect taxes receivable	10,666		13,890
Spare parts inventory	11,825		12,738
Other current assets	3,381		4,332
	$	35,114	$	40,946
Property, plant and equipment:
Land and improvements	$	50,285	$	46,548
Buildings	80,041		71,784
Machinery and equipment and other	621,478		567,715
Construction in progress	33,098		47,370
	$	784,902	$	733,417
Other accrued liabilities:
Payrolls (including incentive programs)	$	13,159	$	11,801
Employee benefits	7,128		7,416
Deferred revenue	13,056		11,776
Other	23,158		17,342
	$	56,501	$	48,335
Other long term obligations:
Postretirement benefits	$	15,669	$	16,528
Pension and related benefits	37,847		37,431
Other	27,962		18,603
	$	81,478	$	72,562

*During the fourth quarter of 2020, we elected to change the presentation of needle coke within our Seadrift manufacturing facility to present such inventory as a raw material. Prior to this change, such needle coke was presented, as either work in process or finished goods. We applied this change in accounting policy retrospectively for all periods presented, thereby increasing raw materials by $25.1 million, decreasing work in process by $5.8 million, and decreasing finished goods by $19.3 million as of December 31, 2019. The change had no impact on total inventories or any other financial statement disclosures. We believe that the new presentation enhances comparability and consistency of inventory disclosure as it accounts for needle coke inventory as raw material across all of our facilities and whether sourced internally from Seadrift or from third-party suppliers. We currently use all Seadrift produced needle coke internally.

The following table presents an analysis of the allowance for doubtful accounts:


	2020		2019		2018

Balance at beginning of year	$	5,474	$	1,129	$	1,097
ASC 326 adoption impact	2,026		—		—
Additions	1,458		4,636		122
Deductions	(715)		(291)		(90)
Balance at end of year	$	8,243	$	5,474	$	1,129