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Supplementary Balance Sheet Detail | 12 Months Ended
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Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract] |
Supplementary Balance Sheet Detail | Supplementary Balance Sheet Detail The following tables present supplementary balance sheet details:
| December 31, 2023 |  | December 31, 2022
| (Dollars in thousands)
Inventories: |  |  |
Raw materials and supplies | $ | 109,084 |  |  | $ | 216,761 |
Work in process | 186,473 |  |  | 192,821 |
Finished goods | 34,589 |  |  | 38,159 |
| $ | 330,146 |  |  | $ | 447,741 |
Prepaid expenses and other current assets: |  |  |
Prepaid expenses | $ | 11,176 |  |  | $ | 15,261 |
Value-added tax and other indirect taxes receivable | 28,629 |  |  | 39,417 |
Spare parts inventory | 15,242 |  |  | 12,990 |
Other current assets | 11,335 |  |  | 19,604 |
| $ | 66,382 |  |  | $ | 87,272 |
Property, plant and equipment: |  |  |
Land and improvements | $ | 49,962 |  |  | $ | 48,478 |
Buildings | 87,820 |  |  | 82,054 |
Machinery and equipment and other | 717,002 |  |  | 655,823 |
Construction in progress | 65,660 |  |  | 82,813 |
| $ | 920,444 |  |  | $ | 869,168 |
Other accrued liabilities: |  |  |
Payrolls (including incentive programs) | $ | 22,369 |  |  | $ | 10,799 |
Employee benefits | 7,018 |  |  | 6,921 |
Deferred revenue | 31,583 |  |  | 27,878 |
Other | 30,732 |  |  | 43,751 |
| $ | 91,702 |  |  | $ | 89,349 |
Other long-term obligations: |  |  |
Post-employment benefits | $ | 12,613 |  |  | $ | 11,996 |
Pension and related benefits | 26,068 |  |  | 22,768 |
Other | 16,964 |  |  | 16,058 |
| $ | 55,645 |  |  | $ | 50,822 |
The following table presents an analysis of the allowance for doubtful accounts for the years ended December 31:
| 2023 |  | 2022 |  | 2021
| (Dollars in thousands)
Balance at beginning of year | $ | 8,019 |  |  | $ | 6,835 |  |  | $ | 8,243 |
(Credit) charge to income | (439) |  |  | 1,585 |  |  | (1,266) |
Deductions | 128 |  |  | (401) |  |  | (142) |
Balance at end of year | $ | 7,708 |  |  | $ | 8,019 |  |  | $ | 6,835 |
Supplier Finance Program (“SFP”) Obligations GrafTech Mexico S.A. De C.V. (“GrafTech Mexico”) participates in an electronic vendor voucher payment program supported by the Mexican Government through one of its national banks, whereby suppliers can factor their invoices through a financial intermediary. This program gives GrafTech Mexico’s suppliers the option to settle trade receivables by obtaining payment for a discounted amount from the financial intermediary prior to the invoice due date. GrafTech Mexico’s responsibility is limited to making payment on the terms originally negotiated with its supplier, regardless of whether the supplier elects to receive early payment. The range of payment terms GrafTech Mexico negotiates with its suppliers is consistent, irrespective of whether a supplier participates in the program. SFP obligations are included in accounts payable on the Consolidated Balance Sheets and upon settlement, are reflected as cash flow from operating activities in the Consolidated Statements of Cash Flows. See below for a rollforward of our SFP obligations.
| (Dollars in thousands)
Confirmed obligations outstanding as of December 31, 2022 | $ | — |
Invoices confirmed during the year | 24,368 |
Confirmed invoices paid during the year | (19,732) |
Confirmed obligations outstanding as of December 31, 2023 | $ | 4,636 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//210/tableOfContent + Details
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