v3.26.1
Trade Accounts Receivables and Other Receivables
6 Months Ended
Jun. 30, 2026
Receivables [Abstract]  
Trade Accounts Receivables and Other Receivables
5. Trade Accounts Receivables and Other Receivables
Accounts receivable consist of the following:
(In thousands)June 30
2026
December 31
2025
Trade accounts receivable$259,516 $278,488 
Less: Allowance for expected credit losses (9,786)(11,049)
Trade accounts receivable, net$249,730 $267,439 
Other receivables (a)
$28,938 $43,627 
(a) Other receivables include employee receivables, insurance receivable, tax claims and refunds and other miscellaneous items not included in Trade accounts receivable, net.
The change in provision for expected credit losses related to trade accounts receivable was as follows:

Three Months EndedSix Months Ended
June 30June 30
(In thousands)2026202520262025
Change in provision for expected credit losses
$91 $(2,143)$181 $(2,037)

At June 30, 2026, $7.1 million of the Company's trade accounts receivable were past due by twelve months or more, with $5.7 million of this amount reserved. The change in provision for credit losses for the three and six months ended June 30, 2025 included the recovery of $2.2 million of a previously reserved balance for an HE customer who became insolvent in the fourth quarter of 2024.

Accounts Receivable Securitization Facility
In June 2022, the Company and its SPE entered into an AR Facility with PNC to accelerate cash flows from trade accounts receivable. On October 1, 2024, the Company renewed the AR Facility for a three-year term expiring in October 2027. The maximum purchase commitment by PNC was $160.0 million, as amended in February 2025. On June 1, 2026, the AR Facility was terminated in connection with the Transactions and the full balance of $160.0 million was repurchased from PNC, which is reflected in Accounts receivable on the Condensed Consolidated Statements of Cash Flows.

Prior to the termination of the AR Facility, the total outstanding balance of trade receivables that have been sold and derecognized by the SPE was $160.0 million as of December 31, 2025. The SPE owned $47.5 million of trade receivables as of December 31, 2025 which was included in the caption Trade accounts receivable, net, on the Condensed Consolidated Balance Sheets.

No proceeds were received from the AR Facility during the six months ended June 30, 2026. The Company received proceeds of $10.0 million during the six months ended June 30, 2025.
Factoring Arrangements
The Company maintains factoring arrangements with a financial institution to sell certain accounts receivable that are also accounted for as a sale of financial assets. The following table reflects balances for net amounts sold and program capacities for the arrangements:
(In millions)June 30
2026
December 31
2025
Net amounts sold under factoring arrangements$16.3 $16.4 
Program capacities20.6 21.1