View Filing Data

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Revenues from continuing operations:
Service revenues	$ 682,885	$ 627,901	$ 2,059,928	$ 1,865,333
Product revenues	172,979	124,500	450,082	415,994
Total revenues	855,864	752,401	2,510,010	2,281,327
Costs and expenses from continuing operations:
Cost of services sold	545,008	493,181	1,643,202	1,481,099
Cost of products sold	126,395	81,569	305,833	263,597
Selling, general and administrative expenses	129,006	131,405	407,957	401,496
Research and development expenses	1,577	1,293	4,290	2,979
Other (income) expenses	3,050	883	4,431	(2,020)
Total costs and expenses	805,036	708,331	2,365,713	2,147,151
Operating income from continuing operations	50,828	44,070	144,297	134,176
Interest income	683	737	2,022	1,849
Interest expense	(12,230)	(15,709)	(36,809)	(47,239)
Income from continuing operations before income taxes and equity income	39,281	29,098	109,510	88,786
Income tax expense	(7,078)	(7,391)	(24,813)	(23,295)
Equity in income of unconsolidated entities, net	194	120	530	309
Income from continuing operations	32,397	21,827	85,227	65,800
Discontinued operations:
Loss on disposal of discontinued business	(636)	(1,406)	(2,708)	(6,195)
Income tax benefit related to discontinued business	229	511	1,018	2,716
Loss from discontinued operations	(407)	(895)	(1,690)	(3,479)
Net Income	31,990	20,932	83,537	62,321
Less: Net income attributable to noncontrolling interests	(190)	(753)	(2,579)	(4,445)
Net Income attributable to Harsco Corporation	31,800	20,179	80,958	57,876
Amounts attributable to Harsco Corporation common stockholders:
Income from continuing operations, net of tax	32,207	21,074	82,648	61,355
Loss from discontinued operations, net of tax	(407)	(895)	(1,690)	(3,479)
Net income attributable to Harsco Corporation common stockholders	$ 31,800	$ 20,179	$ 80,958	$ 57,876
Weighted-average shares of common stock outstanding (in shares)	80,767	80,574	80,737	80,559
Basic earnings (loss) per common share attributable to Harsco Corporation common stockholders:
Continuing operations (in dollars per share)	$ 0.40	$ 0.26	$ 1.02	$ 0.76
Discontinued operations (in dollars per share)	(0.01)	(0.01)	(0.02)	(0.04)
Basic earnings per share attributable to Harsco Corporation common stockholders (in dollars per share)	$ 0.39	$ 0.25	$ 1.00	$ 0.72
Diluted weighted-average shares of common stock outstanding (in shares)	81,037	80,762	80,997	80,747
Diluted earnings (loss) per common share attributable to Harsco Corporation common stockholders:
Continuing operations (in dollars per share)	$ 0.40	$ 0.26	$ 1.02	$ 0.76
Discontinued operations (in dollars per share)	(0.01)	(0.01)	(0.02)	(0.04)
Diluted earnings per share attributable to Harsco Corporation common stockholders (in dollars per share)	0.39	0.25	1.00	0.72
Cash dividends declared per common share (in dollars per share)	$ 0.205	$ 0.205	$ 0.615	$ 0.615

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 106,288	$ 124,238
Trade accounts receivable, net	656,526	585,301
Other receivables	28,071	29,299
Inventories	276,625	271,617
Other current assets	123,572	144,491
Total current assets	1,191,082	1,154,946
Property, plant and equipment, net	1,369,202	1,366,973
Goodwill	688,859	690,787
Intangible assets, net	101,036	120,959
Other assets	145,541	135,555
Total assets	3,495,720	3,469,220
Current liabilities:
Short-term borrowings	59,027	31,197
Current maturities of long-term debt	2,623	4,011
Accounts payable	267,066	261,509
Accrued compensation	95,645	83,928
Income taxes payable	7,866	9,718
Dividends payable	16,546	16,505
Insurance liabilities	25,884	25,844
Advances on contracts	114,983	128,794
Other current liabilities	206,461	206,358
Total current liabilities	796,101	767,864
Long-term debt	855,736	849,724
Deferred income taxes	37,690	35,642
Insurance liabilities	62,340	62,202
Retirement plan liabilities	197,929	223,777
Other liabilities	51,890	61,866
Total liabilities	2,001,686	2,001,075
COMMITMENTS AND CONTINGENCIES
HARSCO CORPORATION STOCKHOLDERS' EQUITY
Preferred stock
Common stock	139,798	139,514
Additional paid-in capital	146,511	141,298
Accumulated other comprehensive loss	(204,729)	(185,932)
Retained earnings	2,105,211	2,073,920
Treasury stock	(738,016)	(737,106)
Total Harsco Corporation stockholders' equity	1,448,775	1,431,694
Noncontrolling interests	45,259	36,451
Total equity	1,494,034	1,468,145
Harsco Corporation stockholders' equity:
Total liabilities and equity	$ 3,495,720	$ 3,469,220

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Cash flows from operating activities:
Net income	$ 83,537	$ 62,321
Adjustments to reconcile net income to net cash provided (used) by operating activities:
Depreciation	207,330	209,428
Amortization	25,950	27,033
Equity in income of unconsolidated entities, net	(530)	(309)
Dividends or distributions from unconsolidated entities	160	176
Other, net	(3,674)	(17,271)
Changes in assets and liabilities, net of acquisitions and dispositions of businesses:
Accounts receivable	(76,972)	(57,299)
Inventories	(6,667)	8,606
Accounts payable	3,150	14,524
Accrued interest payable	6,651	21,252
Accrued compensation	13,640	16,429
Harsco Infrastructure Segment Restructuring Program accrual	(16,697)
Other assets and liabilities	(45,771)	(48,910)
Net cash provided by operating activities	190,107	235,980
Cash flows from investing activities:
Purchases of property, plant and equipment	(240,820)	(129,942)
Proceeds from sales of assets	37,180	18,421
Purchases of businesses, net of cash acquired	(1,938)	(27,643)
Other investing activities	10,115	(3,093)
Net cash used by investing activities	(195,463)	(142,257)
Cash flows from financing activities:
Short-term borrowings, net	28,941	(50,919)
Current maturities and long-term debt:
Additions	215,422	499,267
Reductions	(210,761)	(251,646)
Cash dividends paid on common stock	(49,599)	(49,460)
Dividends paid to noncontrolling interests	(3,322)	(5,020)
Purchase of noncontrolling interest		(1,159)
Contributions from noncontrolling interests	9,074	442
Common stock issued-options	1,668	820
Other financing activities	(1)	(369)
Net cash provided (used) by financing activities	(8,578)	141,956
Effect of exchange rate changes on cash	(4,016)	474
Net increase (decrease) in cash and cash equivalents	(17,950)	236,153
Cash and cash equivalents at beginning of period	124,238	94,184
Cash and cash equivalents at end of period	$ 106,288	$ 330,337

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Common Stock Issued	Common Stock Treasury	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interests
Balances at Dec. 31, 2009	$ 1,509,834	$ 139,234	$ (735,016)	$ 137,746	$ 2,133,297	$ (201,684)	$ 36,257
Increase (Decrease) in Stockholders' Equity
Net income	62,321				57,876		4,445
Cash dividends declared:
Common @ $0.615 per share and @ $0.615 per share in 2011 and 2010, respectively	(49,613)				(49,613)
Noncontrolling interests	(5,020)						(5,020)
Translation adjustments, net of deferred income taxes of $(656) and $5,214 in 2011 and 2010, respectively	(8,493)					(8,205)	(288)
Cash flow hedging instrument adjustments, net of deferred income taxes of $(3,849) and $(3,590) in 2011 and 2010, respectively	10,576					10,576
Contributions of equity from noncontrolling interests	442						442
Purchase of subsidiary shares from noncontrolling interest	(1,159)			(1,003)			(156)
Pension liability adjustments, net of deferred income taxes of $(2,744) and $(6,965) in 2011 and 2010, respectively	16,741					16,741
Marketable securities unrealized gains, net of deferred income taxes of $9 and $(1) in 2011 and 2010, respectively	1					1
Stock options exercised, 106,022 and 101,698 shares in 2011 and 2010, respectively	1,023	127	(836)	1,732
Net issuance of stock - vesting of restricted stock units, 92,630 and 69,515 shares in 2011 and 2010, respectively	(1,306)	136	(1,254)	(188)
Amortization of unearned compensation on restricted stock units, net of forfeitures	2,450			2,450
Balances at Sep. 30, 2010	1,537,797	139,497	(737,106)	140,737	2,141,560	(182,571)	35,680
Balances at Dec. 31, 2010	1,468,145	139,514	(737,106)	141,298	2,073,920	(185,932)	36,451
Increase (Decrease) in Stockholders' Equity
Net income	83,537				80,958		2,579
Cash dividends declared:
Common @ $0.615 per share and @ $0.615 per share in 2011 and 2010, respectively	(49,667)				(49,667)
Noncontrolling interests	(3,322)						(3,322)
Translation adjustments, net of deferred income taxes of $(656) and $5,214 in 2011 and 2010, respectively	(40,815)					(40,774)	(41)
Cash flow hedging instrument adjustments, net of deferred income taxes of $(3,849) and $(3,590) in 2011 and 2010, respectively	15,043					15,043
Contributions of equity from noncontrolling interests	9,592						9,592
Pension liability adjustments, net of deferred income taxes of $(2,744) and $(6,965) in 2011 and 2010, respectively	6,948					6,948
Marketable securities unrealized gains, net of deferred income taxes of $9 and $(1) in 2011 and 2010, respectively	(14)					(14)
Stock options exercised, 106,022 and 101,698 shares in 2011 and 2010, respectively	1,641	133		1,508
Net issuance of stock - vesting of restricted stock units, 92,630 and 69,515 shares in 2011 and 2010, respectively	226	151	(910)	985
Amortization of unearned compensation on restricted stock units, net of forfeitures	2,720			2,720
Balances at Sep. 30, 2011	$ 1,494,034	$ 139,798	$ (738,016)	$ 146,511	$ 2,105,211	$ (204,729)	$ 45,259

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
CONDENSED CONSOLIDATED STATEMENTS OF EQUITY
Cash dividends declared, Common, per share (in dollars per share)	$ 0.615	$ 0.615
Translation adjustments, deferred income taxes	$ (656)	$ 5,214
Cash flow hedging instrument adjustments, deferred income taxes	(3,849)	(3,590)
Pension liability adjustments, deferred income taxes	(2,744)	(6,965)
Marketable securities unrealized gains, deferred income taxes	$ 9	$ (1)
Stock options exercised (in shares)	106,022	101,698
Net issuance of stock - vesting of restricted stock units (in shares)	92,630	69,515

- Definition

Tax effect on the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into reporting currency of the reporting entity for the period being reported.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 23, 24, 25, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 25
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6920043&loc=d3e640-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Number of shares issued during the period related to Restricted Stock Awards, net of any shares forfeited.

+ References + Details

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Net income	$ 31,990	$ 20,932	$ 83,537	$ 62,321
Other comprehensive income (loss):
Foreign currency translation adjustments, net of deferred income taxes	(95,047)	90,599	(40,815)	(8,493)
Net gains on cash flow hedging instruments, net of deferred income taxes of $(2,107) and $(382) for the three months and $(3,849) and $(3,580) for nine months ended in 2011 and 2010, respectively	8,355	1,089	15,043	10,560
Reclassification adjustment for losses on cash flow hedging instruments included in net income, net of deferred income taxes of $(10) for the nine months ended 2010		1		16
Pension liability adjustments, net of deferred income taxes of $(3,691) and $4,130 for the three months and $(2,744) and $(6,965) for the nine months ended in 2011 and 2010, respectively	9,184	(8,745)	6,948	16,741
Unrealized gains (losses) on marketable securities, net of deferred income taxes of $7 and $(3) for three months and $9 and $(2) for the nine months ended 2011 and 2010, respectively	(11)	4	(14)	3
Reclassification adjustment for gain on marketable securities, net of deferred income taxes of $1 for the nine months ended 2010				(2)
Total other comprehensive income (loss)	(77,519)	82,948	(18,838)	18,825
Total comprehensive income (loss)	(45,529)	103,880	64,699	81,146
Less: Comprehensive (income) loss attributable to noncontrolling interests	610	(1,616)	(2,538)	(4,157)
Comprehensive income (loss) attributable to Harsco Corporation	$ (44,919)	$ 102,264	$ 62,161	$ 76,989

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net gains on cash flow hedging instruments, deferred income taxes	$ (2,107)	$ (382)	$ (3,849)	$ (3,580)
Reclassification adjustment for losses on cash flow hedging instruments included in net income, deferred income taxes				(10)
Pension liability adjustments, deferred income taxes	(3,691)	4,130	(2,744)	(6,965)
Unrealized gains (losses) on marketable securities, deferred income taxes	$ 7	$ (3)	$ 9	(2)
Reclassification adjustment for gain on marketable securities, deferred income taxes				$ 1

Basis of Presentation

9 Months Ended

Sep. 30, 2011

Basis of Presentation

Basis of Presentation

1. Basis of Presentation

Harsco Corporation (the “Company”) has prepared these unaudited condensed consolidated financial statements based on Securities and Exchange Commission rules that permit reduced disclosure for interim periods. In the opinion of management, all adjustments (all of which are of a normal recurring nature) that are necessary for a fair presentation are reflected in the unaudited condensed consolidated financial statements. The December 31, 2010 Condensed Consolidated Balance Sheet information contained in this Form 10-Q was derived from the 2010 audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”) for an annual report. The unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements, including the notes thereto, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2010.

Segment information for prior periods has been reclassified to conform with the current presentation. Beginning with the fourth quarter of 2010, the Harsco Minerals businesses, which were previously a component of an “All Other” Category, are reported with the Harsco Metals Segment to form the Harsco Metals & Minerals Segment. This reflects the increasing operating synergies of these businesses within the Company’s global markets as well as the combined management of these businesses. The remaining businesses of the “All Other” Category are reported as the Harsco Industrial operating segment, which also reflects the combined management of these businesses. The “All Other” Category is no longer utilized.

The Company’s management has evaluated all activity of the Company and concluded that subsequent events are properly reflected in the Company’s unaudited condensed consolidated financial statements and notes as required by U.S. GAAP.

Operating results and cash flows for the three and nine months ended September 30, 2011 are not indicative of the results that may be expected for the year ending December 31, 2011.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Name Statement of Position (SOP)
-Publisher AICPA
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name FASB Interpretation (FIN)
-Publisher FASB
-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6359553&loc=d3e288-107754

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6921930&loc=d3e5614-111684

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 915
-SubTopic 235
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6970148&loc=SL6228881-111685

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 15
-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Recently Adopted and Recently Issued Accounting Standards

9 Months Ended

Sep. 30, 2011

Recently Adopted and Recently Issued Accounting Standards

Recently Adopted and Recently Issued Accounting Standards

2. Recently Adopted and Recently Issued Accounting Standards

The following accounting standards have been adopted in 2011:

On January 1, 2011, the Company adopted Financial Accounting Standards Board (“FASB”) issued changes related to the accounting for revenue recognition when multiple-deliverable revenue arrangements are present. The changes eliminated the residual method of revenue allocation and require revenue to be allocated using the relative selling price method. This method requires a vendor to use its best estimate of selling price if neither vendor-specific objective evidence nor third-party evidence of selling price exists when evaluating multiple deliverable arrangements. The adoption of these changes did not have a material impact on the Company’s consolidated financial statements.

On January 1, 2011, the Company adopted FASB issued changes related to disclosure requirements for fair value measurements. The changes required a reporting entity to disclose, in the reconciliation of fair value measurements using significant unobservable inputs (Level 3), separate information about purchases, sales, issuances, and settlements (that is, on a gross basis rather than as one net number). The adoption of these changes did not have a material impact on the Company’s consolidated financial statements.

The following accounting standards have been issued and become effective for the Company at various future dates:

In May 2011, the FASB issued changes related to fair value measurement and disclosure. The changes are the result of convergence with International Financial Reporting Standards and relate to how to measure fair value and expand on existing disclosure requirements. These changes become effective for the Company beginning January 1, 2012. Management has determined these changes will not have a material impact on the Company’s consolidated financial statements.

In June 2011, the FASB issued changes related to the presentation of comprehensive income. The changes remove certain presentation options and require entities to report components of comprehensive income in either a continuous statement of comprehensive income or two separate but consecutive statements. There is no change to the items that are reported in other comprehensive income. The changes become effective for the Company beginning January 1, 2012. Other than the sequencing of financial statements, management has determined these changes will not have an impact on the Company’s consolidated financial statements.

In September 2011, the FASB issued changes related to testing for goodwill impairment. The changes allow for an assessment of qualitative factors to determine whether it is necessary to perform the two-step impairment test. The changes become effective for the Company beginning January 1, 2012, but early adoption is permitted. Management is currently evaluating the changes and believes it may impact the manner in which the Company performs testing for goodwill impairment but will not have an impact on the Company’s consolidated financial statements.

In September 2011, the FASB issued changes related to the disclosure requirements for multiemployer plans. The changes require increased disclosure by companies participating in multiemployer plans that offer pension or other postretirement benefits. The objective of the changes is to enhance the transparency of disclosures about (1) the significant multiemployer pension plans in which an employer participates; (2) the level of the employer’s participation in those plans; (3) the financial health of the plans; and (4) the nature of the employer’s commitments to the plans. The changes become effective beginning with disclosures in the Company’s Annual Report on Form 10-K for the year ended December 31, 2011. Management is currently evaluating the changes and believes it will result in expanded disclosure in the notes to the Company’s consolidated financial statements.

Acquisitions and Dispositions

9 Months Ended

Sep. 30, 2011

Acquisitions and Dispositions

Acquisitions and Dispositions

3. Acquisitions and Dispositions

Acquisitions

Certain of the Company’s acquisitions in prior years included contingent consideration features for which defined goals needed to be met by the acquired business in order for payment of the consideration. Each quarter until settlement of these contingencies, the Company assessed the likelihood that an acquired business would achieve the goals and the resulting fair value of the contingency. In accordance with accounting standards for business combinations, these adjustments were recognized in operating income in the Condensed Consolidated Statements of Income as a component of the Other (income) expenses line item. The Company’s assessment of these performance goals resulted in the following reductions to previously recognized contingent consideration liabilities for the three and nine months ended September 30, 2011 and 2010:

	Three Months Ended September 30				Nine Months Ended September 30
(In thousands)	2011		2010		2011		2010
Reduction of contingent consideration liabilities	$	—	$	989	$	3,966	$	10,620

All contingent consideration liabilities have been settled and there was no recorded contingent consideration liability as of September 30, 2011. The recorded contingent consideration liability was $3.9 million at December 31, 2010.

Dispositions - Assets Held-for-Sale

Throughout the past several years and in conjunction with the Fourth Quarter 2010 restructuring of the Harsco Infrastructure Segment, management approved the sale of certain long-lived assets throughout the Company’s operations. At December 31, 2010, assets held-for-sale of $24.8 million were recorded in Other current assets in the Condensed Consolidated Balance Sheets and represented the fair market value less the estimated cost to sell the assets related to two lines of business in the Harsco Infrastructure Segment. In June 2011, the Company sold these two lines of business and realized a gain of $0.9 million in operating income in the Condensed Consolidated Statements of Income as a component of Other (income) expenses. At September 30, 2011, the Company had $0.6 million of assets held-for-sale recorded in Other current assets in the Condensed Consolidated Balance Sheets.

Accounts Receivable and Inventories

9 Months Ended

Sep. 30, 2011

Accounts Receivable and Inventories

Accounts Receivable and Inventories

4. Accounts Receivable and Inventories

Accounts receivable consist of the following:

	Accounts Receivable
(In thousands)	September 30 2011			December 31 2010
Trade accounts receivable	$	675,515		$	605,584
Less: Allowance for doubtful accounts	(18,989		)	(20,283		)
Trade accounts receivable, net	$	656,526		$	585,301

Other receivables (a)	$	28,071		$	29,299

(a) Other receivables include insurance claim receivables, employee receivables, tax claim receivables and other miscellaneous receivables not included in Trade accounts receivable, net.

The provision for doubtful accounts related to trade accounts receivable was as follows:

Three Months Ended
September 30

Nine Months Ended
September 30

(In thousands)

2011

2010

2011

2010

Provision for doubtful accounts related to trade accounts receivable

1,411

2,335

5,159

7,008

Inventories consist of the following:

	Inventories
(In thousands)	September 30 2011		December 31 2010
Finished goods	$	108,074	$	124,771
Work-in-process	33,857		28,266
Raw materials and purchased parts	94,932		79,420
Stores and supplies	39,762		39,160
Inventories	$	276,625	$	271,617

Property, Plant and Equipment

9 Months Ended

Sep. 30, 2011

Property, Plant and Equipment

Property, Plant and Equipment

5. Property, Plant and Equipment

Property, plant and equipment consists of the following:

	Property, Plant and Equipment
(In thousands)	September 30 2011			December 31 2010
Land	$	27,557		$	29,456
Land improvements	17,970			18,141
Buildings and improvements	192,016			196,777
Machinery and equipment	3,093,094			3,045,335
Uncompleted construction	81,809			74,873
Gross property, plant and equipment	3,412,446			3,364,582
Less: Accumulated depreciation	(2,043,244		)	(1,997,609		)
Property, plant and equipment, net	$	1,369,202		$	1,366,973

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Goodwill and Other Intangible Assets

9 Months Ended

Sep. 30, 2011

Goodwill and Other Intangible Assets

Goodwill and Other Intangible Assets

6. Goodwill and Other Intangible Assets

The following table reflects the changes in carrying amounts of goodwill by segment (there is no goodwill associated with the Harsco Industrial Segment) for the nine months ended September 30, 2011:

Goodwill by Segment (In thousands)	Harsco Metals & Minerals Segment			Harsco Infrastructure Segment			Harsco Rail Segment		Consolidated Totals
Balance at December 31, 2010	$	418,276		$	263,212		$	9,299	$	690,787
Changes to goodwill	—			(113		)	11		(102		)
Foreign currency translation	(2,237		)	411			—		(1,826		)
Balance at September 30, 2011	$	416,039		$	263,510		$	9,310	$	688,859

The Company’s 2010 annual impairment testing did not result in any impairment of the Company’s goodwill. However, the fair value of the Harsco Infrastructure Segment exceeded its carrying value by approximately 4%. The Company tests for goodwill impairment annually and whenever events or circumstances make it more likely than not that impairment may have occurred. The Company performs its annual goodwill impairment test as of October 1 and monitors for interim triggering events on an ongoing basis. The Company determined that as of September 30, 2011, no interim goodwill impairment testing was necessary. There can be no assurance that the Company’s annual goodwill impairment testing will not result in a charge to earnings. Should the Company’s analysis indicate a further degradation in the overall markets served by the Harsco Infrastructure Segment, impairment losses for assets associated with this Segment could be required. Any impairment could result in the write down of the carrying value of goodwill to its implied fair value.

	September 30, 2011				December 31, 2010
Intangible Assets by Category (In thousands)	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer related	$	185,102	$	114,567	$	184,864	$	98,104
Non-compete agreements	1,364		1,306		1,386		1,317
Patents	6,937		5,098		6,976		4,868
Technology related	29,562		13,926		29,821		11,863
Trade names	18,450		7,537		18,635		5,188
Other	9,944		7,889		8,095		7,478
Total	$	251,359	$	150,323	$	249,777	$	128,818

Amortization expense for intangible assets was as follows:

Three Months Ended
September 30

Nine Months Ended
September 30

(In thousands)

2011

2010

2011

2010

Amortization expense for intangible assets

7,898

8,262

23,690

24,823

The estimated amortization expense for the next five fiscal years based on current intangible assets and excluding the potential effect of future foreign currency exchange rate fluctuations is as follows:

(In thousands)		2011			2012			2013			2014			2015
Estimated amortization expense		$	31,000		$	17,500		$	16,000		$	13,500		$	8,500

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Employee Benefit Plans

9 Months Ended

Sep. 30, 2011

Employee Benefit Plans

Employee Benefit Plans

7. Employee Benefit Plans

	Three Months Ended September 30
Defined Benefit Net Periodic Pension Cost	U. S. Plans						International Plans
(In thousands)	2011			2010			2011			2010
Defined benefit plans:
Service cost	$	391		$	518		$	1,120		$	1,009
Interest cost	3,381			3,500			12,166			11,925
Expected return on plan assets	(4,138		)	(4,146		)	(13,138		)	(11,567		)
Recognized prior service costs	62			84			107			90
Recognized losses	749			650			2,817			3,023
Amortization of transition liability	—			—			14			14
Settlement loss	—			179			—			17
Defined benefit plans net periodic pension cost	$	445		$	785		$	3,086		$	4,511

	Nine Months Ended September 30
Defined Benefit Net Periodic Pension Cost	U. S. Plans						International Plans
(In thousands)	2011			2010			2011			2010
Defined benefit plans:
Service cost	$	1,174		$	1,558		$	3,359		$	2,999
Interest cost	10,151			10,522			36,469			35,129
Expected return on plan assets	(12,423		)	(12,463		)	(39,386		)	(34,059		)
Recognized prior service costs	186			254			320			269
Recognized losses	2,248			1,954			8,443			8,897
Amortization of transition liability	—			—			43			41
Settlement loss	—			179			30			50
Defined benefit plans net periodic pension cost	$	1,336		$	2,004		$	9,278		$	13,326

Company Contributions

Three Months Ended
September 30

Nine Months Ended
September 30

(In thousands)

2011

2010

2011

2010

Defined benefit pension plans:

United States

1,459

453

2,466

1,346

International

6,279

3,547

27,196

13,268

Multiemployer pension plans

5,286

5,394

19,425

16,446

Defined contribution pension plans

4,244

4,659

10,064

10,339

The Company currently anticipates contributing an additional $0.6 million and $2.2 million for the U.S. and international defined benefit pension plans, respectively, during the remainder of 2011.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Income Taxes

9 Months Ended

Sep. 30, 2011

Income Taxes

Income Taxes

8. Income Taxes

Income tax expense from continuing operations decreased for the three months ended September 30, 2011 compared with the three months ended September 30, 2010 primarily due to the recognition of income tax benefits from the expiration of the statutes of limitations for uncertain tax positions in certain jurisdictions. Income tax expense from continuing operations increased for the nine months ended September 30, 2011 compared with the nine months ended September 30, 2010 primarily due to higher earnings from continuing operations. The effective income tax rate related to continuing operations for the three and nine months ended September 30, 2011 was 18.0% and 22.7%, respectively. The effective income tax rate related to continuing operations for the three and nine months ended September 30, 2010 was 25.4% and 26.2%, respectively. The effective income tax rates decreased primarily due to the recognition of income tax benefits from the expiration of the statutes of limitations for uncertain tax positions in certain jurisdictions.

An income tax benefit from an uncertain tax position may be recognized when it is more-likely-than-not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on technical merits. The unrecognized income tax benefit at September 30, 2011 was $42.7 million including interest and penalties. Within the next twelve months, it is reasonably possible that up to $4.6 million of such amount will be recognized upon settlement of tax examinations and the expiration of various statutes of limitations.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Commitments and Contingencies

9 Months Ended

Sep. 30, 2011

Commitments and Contingencies

Commitments and Contingencies

9. Commitments and Contingencies

Environmental

The Company is involved in a number of environmental remediation investigations and cleanups and, along with other companies, has been identified as a “potentially responsible party” for certain waste disposal sites. While each of these matters is subject to various uncertainties, it is probable that the Company will agree to make payments toward funding certain of these activities and it is possible that some of these matters will be decided unfavorably to the Company. The Company has evaluated its potential liability, and its financial exposure is dependent upon such factors as the continuing evolution of environmental laws and regulatory requirements, the availability and application of technology, the allocation of cost among potentially responsible parties, the years of remedial activity required and the remediation methods selected. The Condensed Consolidated Balance Sheets as of September 30, 2011 and December 31, 2010 include accruals in Other current liabilities of $2.4 million and $4.2 million, respectively, for environmental matters. The amounts charged against pre-tax income related to environmental matters totaled $0.7 million and $1.5 million for the three and nine months ended September 30, 2011, respectively. The amounts charged against pre-tax income related to environmental matters totaled $0.9 million and $1.6 million for the three and nine months ended September 30, 2010, respectively.

The Company evaluates its liability for future environmental remediation costs on a quarterly basis. Actual costs to be incurred at identified sites in future periods may vary from the estimates, given inherent uncertainties in evaluating environmental exposures. The Company does not expect that any sum it may have to pay in connection with environmental matters in excess of the amounts recorded or disclosed above would have a material adverse effect on its financial position, results of operations or cash flows.

Brazilian Tax Disputes

The Company is involved in a number of tax disputes with federal, state and municipal tax authorities in Brazil. These disputes are at various stages of the legal process, including the administrative review phase and the collection action phase, and include assessments of fixed amounts of principal and penalties, plus interest charges that increase at statutorily determined amounts per month and are assessed on the aggregate amount of the principal and penalties. In addition, the losing party at the collection action or court appeals phase could be subject to a charge to cover statutorily mandated legal fees, which are generally calculated as a percentage of the total assessed amounts due, inclusive of penalty and interest. A large number of the claims relate to value-added (“ICMS”), services (“ISS”) and social security (“INSS”) tax disputes. The largest proportion of the assessed amounts relate to ICMS claims filed by the State Revenue Authorities from the State of São Paulo, Brazil (the “SPRA”), encompassing the period from January 2002 to May 2005.

In October 2009, the Company received notification of the SPRA’s final administrative decision regarding the levying of ICMS in the State of São Paulo in relation to services provided to a customer in the State between January 2004 and May 2005. As of September 30, 2011, the principal amount of the tax assessment from the SPRA with regard to this case is approximately $3 million, with penalty, interest and fees assessed to date increasing such amount by an additional $29 million. All such amounts include the effect of foreign currency translation. Any increase in the aggregate amount since the Company’s last Quarterly Report filed on Form 10-Q is due to an increase in assessed interest and statutorily mandated legal fees for the quarter.

Another ICMS tax case involving the SPRA refers to the tax period from January 2002 to December 2003, and is still pending at the administrative phase, where the aggregate amount assessed by the tax authorities in August 2005 was $14 million (the amounts with regard to this claim are valued as of the date of the assessment since it has not yet reached the collection phase), composed of a principal amount of approximately $3 million, with penalty and interest assessed through that date increasing such amount by an additional $11 million. All such amounts include the effect of foreign currency translation.

The Company continues to believe that it is not probable it will incur a loss for these assessments by the SPRA and continues to believe that sufficient coverage for these claims exists as a result of the Company’s customer’s indemnification obligations and such customer’s pledge of assets in connection with the October 2009 notice, as required by Brazilian procedure.

The Company intends to continue its practice of vigorously defending itself against these tax claims under various alternatives, including judicial appeal. The Company will continue to evaluate its potential liability with regard to these claims on a quarterly basis; however, it is not possible to predict the ultimate outcome of these tax-related disputes in Brazil.

Asbestos-related Claims

The Company has been named as one of many defendants (approximately 90 or more in most cases) in legal actions alleging personal injury from exposure to airborne asbestos over the past several decades. In their suits, the plaintiffs have named as defendants, among others, many manufacturers, distributors and installers of numerous types of equipment or products that allegedly contained asbestos.

The Company believes that the claims against it are without merit. The Company has never been a producer, manufacturer or processor of asbestos fibers. Any component within a Company product that may have contained asbestos would have been purchased from a supplier. Based on scientific and medical evidence, the Company believes that any asbestos exposure arising from normal use of any Company product never presented any harmful levels of airborne asbestos exposure, and moreover, the type of asbestos contained in any component that was used in those products was protectively encapsulated in other materials and is not associated with the types of injuries alleged in the pending suits. Finally, in most of the depositions taken of plaintiffs to date in the litigation against the Company, plaintiffs have failed to specifically identify any Company products as the source of their asbestos exposure.

The majority of the asbestos complaints pending against the Company have been filed in New York. Almost all of the New York complaints contain a standard claim for damages of $20 million or $25 million against the approximately 90 defendants, regardless of the individual plaintiff’s alleged medical condition, and without specifically identifying any Company product as the source of plaintiff’s asbestos exposure.

At September 30, 2011, there are 19,056 pending asbestos personal injury claims filed against the Company. Of these cases, 18,567 are pending in the New York Supreme Court for New York County in New York State. The other claims, totaling 489, are filed in various counties in a number of state courts, and in certain Federal District Courts (including New York), and those complaints generally assert lesser amounts of damages than the New York State court cases or do not state any amount claimed.

As of September 30, 2011, the Company has obtained dismissal by stipulation, or summary judgment prior to trial, in 25,634 cases.

In view of the persistence of asbestos litigation nationwide, the Company expects to continue to receive additional claims. However, there have been developments during the past several years, both by certain state legislatures and by certain state courts, which could favorably affect the Company’s ability to defend these asbestos claims in those jurisdictions. These developments include procedural changes, docketing changes, proof of damage requirements and other changes that require plaintiffs to follow specific procedures in bringing their claims and to show proof of damages before they can proceed with their claim. An example is the action taken by the New York Supreme Court (a trial court), which is responsible for managing all asbestos cases pending within New York County in the State of New York. This Court issued an order in December 2002 that created a Deferred or Inactive Docket for all pending and future asbestos claims filed by plaintiffs who cannot demonstrate that they have a malignant condition or discernable physical impairment, and an Active or In Extremis Docket for plaintiffs who are able to show such medical condition. As a result of this order, the majority of the asbestos cases filed against the Company in New York County have been moved to the Inactive Docket until such time as the plaintiffs can show that they have incurred a physical impairment. At September 30, 2011, the Company has been listed as a defendant in 994 Active or In Extremis asbestos cases in New York County. The Court’s Order has been challenged by some plaintiffs.

Except with regard to the legal costs in a few limited, exceptional cases, the Company’s insurance carrier has paid all legal and settlement costs and expenses to date related to the Company’s asbestos cases. The Company has liability insurance coverage under various primary and excess policies that the Company believes will be available, if necessary, to substantially cover any liability that might ultimately be incurred on these claims.

The Company intends to continue its practice of vigorously defending these cases as they are listed for trial. It is not possible to predict the ultimate outcome of asbestos-related lawsuits, claims and proceedings due to the unpredictable nature of personal injury litigation. Despite this uncertainty, and although results of operations and cash flows for a given period could be adversely affected by asbestos-related lawsuits, claims and proceedings, management believes that the ultimate outcome of these cases will not have a material adverse effect on the Company’s financial condition, results of operations or cash flows.

Customer Disputes

The Company, through its Harsco Metals & Minerals Segment, provides services to various subsidiaries and affiliates of ArcelorMittal (“ArcelorMittal”) on a number of sites worldwide through long-term service contracts. Currently, ArcelorMittal and the Company are involved in several commercial disputes, a few of which have resulted in legal action. Both the Company and ArcelorMittal are working to resolve these matters. Although results of operations and cash flows for a given period could be adversely affected by a negative outcome in these or other lawsuits, claims and proceedings, management believes that the ultimate outcome of these matters will not have a material adverse effect on the Company’s financial condition, results of operations or cash flows.

Other

The Company is subject to various other claims and legal proceedings covering a wide range of matters that arose in the ordinary course of business. In the opinion of management, all such matters are adequately covered by insurance or by established reserves, and, if not so covered, are without merit or are of such kind, or involve such amounts, as would not have a material adverse effect on the financial position, results of operations or cash flows of the Company.

Insurance liabilities are recorded when it is probable that a liability has been incurred for a particular event and the amount of loss associated with the event can be reasonably estimated. Insurance reserves have been estimated based primarily upon actuarial calculations and reflect the undiscounted estimated liabilities for ultimate losses, including claims incurred but not reported. Inherent in these estimates are assumptions that are based on the Company’s history of claims and losses, a detailed analysis of existing claims with respect to potential value, and current legal and legislative trends. If actual claims differ from those projected by management, changes (either increases or decreases) to insurance reserves may be required and would be recorded through income in the period the change was determined. When a recognized liability is covered by third-party insurance, the Company records an insurance claim receivable to reflect the covered liability. Insurance claim receivables are included in Other receivables in the Company’s Condensed Consolidated Balance Sheets. See Note 1, “Summary of Significant Accounting Policies,” to the consolidated financial statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2010 for additional information on Accrued Insurance and Loss Reserves.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

+ Details

Reconciliation of Basic and Diluted Shares

9 Months Ended

Sep. 30, 2011

Reconciliation of Basic and Diluted Shares

Reconciliation of Basic and Diluted Shares

10. Reconciliation of Basic and Diluted Shares

	Three Months Ended				Nine Months Ended
	September 30				September 30
(In thousands, except per share amounts)	2011		2010		2011		2010
Income from continuing operations attributable to Harsco Corporation common stockholders	$	32,207	$	21,074	$	82,648	$	61,355

Weighted-average shares of common stock outstanding - basic	80,767		80,574		80,737		80,559
Dilutive effect of stock-based compensation	270		188		260		188
Weighted-average shares of common stock outstanding - diluted	81,037		80,762		80,997		80,747

Earnings from continuing operations per common share, attributable to Harsco Corporation common stockholders:
Basic	$	0.40	$	0.26	$	1.02	$	0.76

Diluted	$	0.40	$	0.26	$	1.02	$	0.76

At September 30, 2011, approximately 3,750 and 1,264 restricted stock units outstanding were not included in the three and nine month computation of diluted earnings per share, respectively, because the effect was antidilutive. Additionally at September 30, 2011, approximately 589,000 and 198,491 stock options outstanding were not included in the three and nine month computation of diluted earnings per share, respectively, because the effect was antidilutive. At September 30, 2010, approximately 500 and 12,000 restricted stock units outstanding were not included in the three and nine month computation of diluted earnings per share, respectively, because the effect was antidilutive.

Derivative Instruments, Hedging Activities and Fair Value

9 Months Ended

Sep. 30, 2011

Derivative Instruments, Hedging Activities and Fair Value

Derivative Instruments, Hedging Activities and Fair Value

11. Derivative Instruments, Hedging Activities and Fair Value

The Company uses derivative instruments, including foreign currency forward exchange contracts, commodity contracts and cross-currency interest rate swaps, to manage certain foreign currency, commodity price and interest rate exposures. Derivative instruments are viewed as risk management tools by the Company and are not used for trading or speculative purposes.

All derivative instruments are recorded on the balance sheet at fair value. Changes in the fair value of derivatives used to hedge foreign-currency-denominated balance sheet items are reported directly in earnings along with offsetting transaction gains and losses on the items being hedged. Derivatives used to hedge forecasted cash flows associated with foreign currency commitments or forecasted commodity purchases may be accounted for as cash flow hedges, as deemed appropriate and if the criteria for hedge accounting are met. Gains and losses on derivatives designated as cash flow hedges are deferred as a separate component of equity and reclassified to earnings in a manner that matches the timing of the earnings impact of the hedged transactions. Generally, at September 30, 2011, these deferred gains and losses relate to foreign currency commitments and will be reclassified to earnings over 10 to 15 years from the balance sheet date. The ineffective portion of all hedges, if any, is recognized currently in earnings.

The fair value of outstanding derivative contracts recorded as assets and liabilities in the Condensed Consolidated Balance Sheets at September 30, 2011 and December 31, 2010 was as follows:

	Asset Derivatives			Liability Derivatives
(In thousands)	Balance Sheet Location	Fair Value		Balance Sheet Location	Fair Value
September 30, 2011
Derivatives designated as hedging instruments:
Foreign currency forward exchange contracts	Other current assets	$	349	Other current liabilities	$	3
Cross-currency interest rate swaps	Other assets	43,685		Other liabilities	—
Total derivatives designated as hedging instruments		$	44,034		$	3

Derivates not designated as hedging instruments:
Foreign currency forward exchange contracts	Other current assets	$	3,397	Other current liabilities	$	2,507

	Asset Derivatives			Liability Derivatives
(In thousands)	Balance Sheet Location	Fair Value		Balance Sheet Location	Fair Value
December 31, 2010
Derivatives designated as hedging instruments:
Foreign currency forward exchange contracts	Other current assets	$	—	Other current liabilities	$	29
Cross-currency interest rate swaps	Other assets	31,803		Other liabilities	3,831
Total derivatives designated as hedging instruments		$	31,803		$	3,860

Derivates not designated as hedging instruments:
Foreign currency forward exchange contracts	Other current assets	$	2,787	Other current liabilities	$	1,042

The effect of derivative instruments on the Condensed Consolidated Statements of Income and the Condensed Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2011 and 2010 was as follows:

Derivatives Designated as Hedging Instruments

(In thousands)	Amount of Gain (Loss) Recognized in Other Comprehensive Income (“OCI”) on Derivative - Effective Portion			Location of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion	Amount of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion			Location of Gain (Loss) Recognized in Income on Derivative -Ineffective Portion and Amount Excluded from Effectiveness Testing	Amount of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing
For the three months ended September 30, 2011:
Foreign currency forward exchange contracts	$	(154	)		$	—			$	—
Cross-currency interest rate swaps	10,616				—			Cost of services and products sold	19,581		(a)
	$	10,462			$	—			$	19,581

For the three months ended September 30, 2010:
Foreign currency forward exchange contracts	$	5			$	—			$	—
Commodity contracts	40			Cost of services and products sold	(1		)	Cost of services and products sold	26
Cross-currency interest rate swap	1,426				—			Cost of services and products sold	(23,052		)(a)
	$	1,471			$	(1	)		$	(23,026	)

(a) These gains (losses) offset foreign currency fluctuation effects on the debt principal.

Derivatives Designated as Hedging Instruments

(In thousands)	Amount of Gain (Loss) Recognized in Other Comprehensive Income (“OCI”) on Derivative - Effective Portion			Location of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion	Amount of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion			Location of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing	Amount of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing
For the nine months ended September 30, 2011:
Foreign currency forward exchange contracts	$	(853	)		$	—			$	—
Cross-currency interest rate swaps	19,745				—			Cost of services and products sold	(3,876		)(a)
	$	18,892			$	—			$	(3,876	)

For the nine months ended September 30, 2010:
Foreign currency forward exchange contracts	$	144			$	—			$	—
Commodity contracts	7			Cost of services and products sold	(26		)	Cost of services and products sold	6
Cross-currency interest rate swap	13,989				—			Cost of services and products sold	11,059		(a)
	$	14,140			$	(26	)		$	11,065

(a) These gains (losses) offset foreign currency fluctuation effects on the debt principal.

Derivatives Not Designated as Hedging Instruments

	Location of Gain (Loss) Recognized in	Amount of Gain (Loss) Recognized in Income on Derivative for the Three Months Ended September 30 (a)
(In thousands)	Income on Derivative	2011		2010
Foreign currency forward exchange contracts	Cost of services and products sold	$	7,507	$	(5,495	)

(a) These gains (losses) offset amounts recognized in cost of service and products sold principally as a result of intercompany or third party foreign currency exposures.

Derivatives Not Designated as Hedging Instruments

	Location of Gain (Loss) Recognized in	Amount of Gain (Loss) Recognized in Income on Derivative for the Nine Months Ended September 30 (a)
(In thousands)	Income on Derivative	2011		2010
Foreign currency forward exchange contracts	Cost of services and products sold	$	430	$	2,591

(a) These gains (losses) offset amounts recognized in cost of service and products sold principally as a result of intercompany or third party foreign currency exposures.

Foreign Currency Forward Exchange Contracts

The Company conducts business in multiple currencies and, accordingly, is subject to the inherent risks associated with foreign exchange rate movements. The financial position and results of operations of substantially all of the Company’s foreign subsidiaries are measured using the local currency as the functional currency. Foreign currency-denominated assets and liabilities are translated into U.S. dollars at the exchange rates existing at the respective balance sheet dates, and income and expense items are translated at the average exchange rates during the respective periods. The aggregate effects of translating the balance sheets of these subsidiaries are deferred and recorded in Accumulated other comprehensive loss or income, which is a separate component of stockholders’ equity.

The Company uses derivative instruments to hedge cash flows related to foreign currency fluctuations. At September 30, 2011 and December 31, 2010, the Company had $286.4 million and $214.2 million of contracted amounts, respectively, of foreign currency forward exchange contracts outstanding. These contracts are part of a worldwide program to minimize foreign currency exchange-related operating income and balance sheet exposure by offsetting foreign currency exposures of certain future payments between the Company and its various subsidiaries, vendors or customers. The unsecured contracts outstanding at September 30, 2011 mature at various times within seven months and are with major financial institutions. The Company may be exposed to credit loss in the event of non-performance by the contract counterparties. The Company evaluates the creditworthiness of the counterparties and does not expect default by them. Foreign currency forward exchange contracts are used to hedge commitments, such as foreign currency debt, firm purchase commitments and foreign currency cash flows for certain export sales transactions.

The following tables summarize, by major currency, the contractual amounts of the Company’s foreign currency forward exchange contracts in U.S. dollars at September 30, 2011 and December 31, 2010. The “Buy” amounts represent the U.S. dollar equivalent of commitments to purchase foreign currencies, and the “Sell” amounts represent the U.S. dollar equivalent of commitments to sell foreign currencies. The recognized gains and losses offset amounts recognized in cost of services and products sold principally as a result of intercompany or third party foreign currency exposures.

September 30, 2011

(In thousands)	Type	U.S. Dollar Equivalent		Maturity	Recognized Gain (Loss)
British pounds sterling	Sell	$	44,879	October 2011 through December 2011	$	256
British pounds sterling	Buy	4,640		October 2011 through November 2011	(20		)
Euros	Sell	136,001		October 2011 through April 2012	177
Euros	Buy	78,388		October 2011 through December 2011	533
Other currencies	Sell	4,558		October 2011 through December 2011	279
Other currencies	Buy	17,916		October 2011	10
Total		$	286,382		$	1,235

December 31, 2010

(In thousands)	Type	U.S. Dollar Equivalent		Maturity	Recognized Gain (Loss)
British pounds sterling	Sell	$	54,479	January 2011 through May 2011	$	1,806
British pounds sterling	Buy	208		January 2011 through May 2011	(2		)
Euros	Sell	93,831		January 2011 through February 2011	(104		)
Euros	Buy	44,571		January 2011 through February 2011	(338		)
Other currencies	Sell	5,314		January 2011 through November 2011	(86		)
Other currencies	Buy	15,748		January 2011	441
Total		$	214,151		$	1,717

In addition to foreign currency forward exchange contracts, the Company designates certain loans as hedges of net investments in foreign subsidiaries. The Company recorded pre-tax net gains of $5.5 million and pre-tax net losses of $3.7 million during the three and nine months ended September 30, 2011, respectively, and pre-tax net gains of $36.6 million and pre-tax net losses of $15.5 million during the three and nine months ended September 30, 2010, respectively, into Accumulated other comprehensive loss, which is a separate component of stockholders’ equity.

Cross-Currency Interest Rate Swaps

The Company uses cross-currency interest rate swaps in conjunction with certain debt issuances in order to secure a fixed local currency interest rate. Under these cross-currency interest rate swaps, the Company receives interest based on a fixed or floating U.S. dollar rate and pays interest on a fixed local currency rate based on the contractual amounts in dollars and the local currency, respectively. The cross-currency interest rate swaps are recorded in the Condensed Consolidated Balance Sheets at fair value, with changes in value attributed to the effect of the swaps’ interest spread recorded in Accumulated other comprehensive loss, which is a separate component of equity. Changes in value attributed to the effect of foreign currency fluctuations are recorded in the income statement and offset currency fluctuation effects on the debt principal.

Cross-Currency Interest Rate Swaps

			Interest Rates
(In millions)	Contractual Amount		Receive	Pay
Maturing 2018	$	250.0	Fixed U.S. dollar rate	Fixed euro rate
Maturing 2020	220.0		Fixed U.S. dollar rate	Fixed British pound sterling rate
Maturing 2013	1.8		Floating U.S. dollar rate	Fixed rupee rate

Fair Value of Derivative Assets and Liabilities and Other Financial Instruments

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The Company utilizes market data or assumptions that the Company believes market participants would use in valuing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique.

The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

· Level 1—Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

· Level 2—Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

· Level 3—Inputs that are both significant to the fair value measurement and unobservable.

In instances in which multiple levels of inputs are used to measure fair value, hierarchy classification is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability.

The following table indicates the different financial instruments of the Company at September 30, 2011 and December 31, 2010:

Level 2 Fair Value Measurements

(In thousands)	September 30 2011		December 31 2010
Assets
Foreign currency forward exchange contracts	$	3,745	$	2,787
Cross-currency interest rate swaps	43,685		31,803

Liabilities
Foreign currency forward exchange contracts	2,510		1,071
Cross-currency interest rate swaps	—		3,831

Level 3 Fair Value Measurements

(In thousands)	September 30 2011		December 31 2010

Liabilities
Contingent consideration for acquisitions	$	—	$	3,872

The following table reconciles the beginning and ending balances for liabilities measured on a recurring basis using unobservable inputs (Level 3) for the three and nine months ended September 30:

Level 3 Liabilities — Contingent Consideration

	For the Three Months Ended September 30					For the Nine Months Ended September 30
(In thousands)	2011		2010			2011			2010
Balance at beginning of period	$	—	$	4,094		$	3,872		$	9,735
Acquisitions during the period	—		—			—			4,618
Fair value adjustments included in earnings	—		(989		)	(3,966		)	(10,620		)
Effect of exchange rate changes	—		515			94			(113		)
Balance at end of period	$	—	$	3,620		$	—		$	3,620

The Company primarily applies the market approach for recurring fair value measurements and endeavors to utilize the best available information. Accordingly, the Company utilizes valuation techniques that maximize the use of observable inputs — such as forward rates, interest rates, the Company’s credit risk and counterparties’ credit risks — and minimize the use of unobservable inputs. The Company is able to classify fair value balances based on the observability of those inputs. Commodity derivatives, foreign currency forward exchange contracts and cross-currency interest rate swaps are classified as Level 2 fair value based upon pricing models using market-based inputs. Model inputs can be verified, and valuation techniques do not involve significant management judgment.

The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities and short-term borrowings approximate fair value due to the short-term maturities of these assets and liabilities. At September 30, 2011 and December 31, 2010, the total fair value of long-term debt, including current maturities, was $937.6 million and $905.0 million, respectively, compared to carrying value of $858.4 million and $853.7 million, respectively. Fair values for debt are based on quoted market prices for the same or similar issues or on the current rates offered to the Company for debt of the same remaining maturities.

Review of Operations by Segment

9 Months Ended

Sep. 30, 2011

Review of Operations by Segment

Review of Operations by Segment

12. Review of Operations by Segment

	Three Months Ended September 30						Nine Months Ended September 30
(In thousands)	2011			2010			2011			2010
Revenues From Continuing Operations
Harsco Metals & Minerals	$	400,478		$	369,351		$	1,216,004		$	1,089,801
Harsco Infrastructure	282,319			253,569			842,220			766,851
Harsco Rail	87,438			70,675			227,985			252,404
Harsco Industrial	85,629			58,726			223,801			172,091
Corporate	—			80			—			180
Total Revenues From Continuing Operations	$	855,864		$	752,401		$	2,510,010		$	2,281,327

Operating Income (Loss) From Continuing Operations
Harsco Metals & Minerals	$	30,907		$	34,026		$	94,764		$	94,012
Harsco Infrastructure	(3,296		)	(13,643		)	(25,875		)	(46,467		)
Harsco Rail	11,636			14,401			42,279			56,429
Harsco Industrial	13,750			10,345			37,468			32,439
Corporate	(2,169		)	(1,059		)	(4,339		)	(2,237		)
Total Operating Income (Loss) From Continuing Operations	$	50,828		$	44,070		$	144,297		$	134,176

Reconciliation of Segment Operating Income to Consolidated Income From Continuing Operations Before Income Taxes and Equity Income

	Three Months Ended September 30						Nine Months Ended September 30
(In thousands)	2011			2010			2011			2010
Segment operating income	$	52,997		$	45,129		$	148,636		$	136,413
General corporate	(2,169		)	(1,059		)	(4,339		)	(2,237		)
Operating income from continuing operations	50,828			44,070			144,297			134,176
Interest income	683			737			2,022			1,849
Interest expense	(12,230		)	(15,709		)	(36,809		)	(47,239		)
Income from continuing operations before income taxes and equity income	$	39,281		$	29,098		$	109,510		$	88,786

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

+ Details

Other (Income) Expenses

9 Months Ended

Sep. 30, 2011

Other (Income) Expenses

Other (Income) Expenses

13. Other (Income) Expenses

This income statement classification includes restructuring costs for employee termination benefits and costs to exit activities; impaired asset write-downs; net gains or losses on the disposal of non-core assets; and business combination accounting adjustments for contingent consideration related to acquisitions by the Company.

	Three Months Ended September 30						Nine Months Ended September 30
(In thousands)	2011			2010			2011			2010
Restructuring costs	$	4,546		$	2,089		$	11,804		$	14,494
Net gains from sale of non-core assets	(1,560		)	(758		)	(4,374		)	(6,612		)
Contingent consideration adjustments	—			(989		)	(3,966		)	(10,620		)
Other	64			541			967			718
Other (income) expenses	$	3,050		$	883		$	4,431		$	(2,020	)

Restructuring Programs

9 Months Ended

Sep. 30, 2011

Restructuring Programs

Restructuring Programs

14. Restructuring Programs

Fourth Quarter 2010 Harsco Infrastructure Program

On December 8, 2010, the Company approved a restructuring plan for the Harsco Infrastructure Segment (the “Fourth Quarter 2010 Harsco Infrastructure Program”). This restructuring initiative was in response to global economic and financial conditions that were adversely affecting this Segment’s end markets. These conditions included such factors as the following:

· a continued shortage of meaningful commercial and multi-family construction activity in various regions of the world served by the Harsco Infrastructure Segment;

· pricing pressures as customers worldwide continued to seek lower cost solutions; and

· postponements, deferrals and cancellation of jobs and projects.

This restructuring initiative is part of an ongoing transformation strategy within the Harsco Infrastructure Segment to improve organizational efficiency and enhance profitability and stockholder value. The strategy includes optimizing the segment as a more streamlined, efficient, cost-effective, disciplined and market-focused global platform. Objectives of the program include balancing short-term profitability goals with long-term strategies to establish a platform upon which the business can grow with limited fixed investment and generate annual operating expense savings to strengthen 2011 and future performance. Under this restructuring program, the Harsco Infrastructure Segment further reduced its branch structure; consolidated and/or closed administrative office locations; further reduced its global workforce; and rationalized its product lines.

At September 30, 2011, the Company had completed workforce reductions of 451 employees of a total expected workforce reduction of 494 employees. The remaining workforce reductions are targeted for completion during 2011 and the remaining exit activities are targeted for completion during 2012.

The restructuring accrual for the Fourth Quarter 2010 Harsco Infrastructure Program at September 30, 2011 and the activity for the nine months then ended are as follows:

(In thousands)	Accrual December 31 2010		Adjustments to Previously Recorded Restructuring Charges (a)			Cash Expenditures			Foreign Currency Translation		Accrual September 30 2011
Harsco Infrastructure Segment
Employee termination benefit costs	$	9,254	$	(1,039	)	$	(7,208	)	$	307	$	1,314
Cost to exit activities	21,449		1,722			(10,082		)	92		13,181
Other	97		—			(90		)	—		7
Total	$	30,800	$	683		$	(17,380	)	$	399	$	14,502

(a) Adjustments to previously recorded restructuring charges resulted from changes in facts and circumstances in the implementation of these activities as well as the timing of additional expenses recognized under U.S. GAAP.

The majority of the remaining cash expenditures of $14.5 million related to these actions are expected to be paid throughout 2011 and 2012.

Prior Restructuring Programs

The Company implemented other actions throughout 2010 to further reduce its cost structure and close certain facilities as a result of the continued financial and economic downturn. These actions were in addition to the Fourth Quarter 2010 Harsco Infrastructure Program, which is described above. Through September 30, 2011, the Company had completed all workforce reductions related to these actions of 249 employees for the Harsco Infrastructure Segment; and reductions of 188 employees of a total expected workforce reduction of 242 employees for the Harsco Metals & Minerals Segment. Remaining workforce reductions and costs to exit activities are targeted for substantial completion during the remainder of 2011 and in 2012.

The restructuring accrual for the prior restructuring programs at September 30, 2011 and the activity for the nine months then ended are as follows:

(In thousands)	Accrual December 31 2010		Adjustments to Previously Recorded Restructuring Charges (a)			Cash Expenditures			Foreign Currency Translation			Accrual September 30 2011
Harsco Infrastructure Segment
Employee termination benefit costs	$	905	$	(361	)	$	(571	)	$	27		$	—
Cost to exit activities	413		(61		)	(367		)	15			—
Total Harsco Infrastructure Segment	1,318		(422		)	(938		)	42			—

Harsco Metals & Minerals Segment
Employee termination benefit costs	2,109		(88		)	(623		)	(134		)	1,264
Cost to exit activities	864		—			(131		)	28			761
Total Harsco Metals & Minerals Segment	2,973		(88		)	(754		)	(106		)	2,025
Total	$	4,291	$	(510	)	$	(1,692	)	$	(64	)	$	2,025

The majority of the remaining cash expenditures of $2.0 million related to these actions are expected to be paid throughout 2011 and 2012.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Acquisitions and Dispositions (Tables)

9 Months Ended

Sep. 30, 2011

Acquisitions and Dispositions

Schedule of reductions to previously recognized contingent consideration liabilities

	Three Months Ended September 30				Nine Months Ended September 30
(In thousands)	2011		2010		2011		2010
Reduction of contingent consideration liabilities	$	—	$	989	$	3,966	$	10,620

Accounts Receivable and Inventories (Tables)

9 Months Ended

Sep. 30, 2011

Accounts Receivable and Inventories

Components of accounts receivable

	Accounts Receivable
(In thousands)	September 30 2011			December 31 2010
Trade accounts receivable	$	675,515		$	605,584
Less: Allowance for doubtful accounts	(18,989		)	(20,283		)
Trade accounts receivable, net	$	656,526		$	585,301

Other receivables (a)	$	28,071		$	29,299

(a) Other receivables include insurance claim receivables, employee receivables, tax claim receivables and other miscellaneous receivables not included in Trade accounts receivable, net.

Schedule provision for doubtful accounts related to trade accounts receivable

Three Months Ended
September 30

Nine Months Ended
September 30

(In thousands)

2011

2010

2011

2010

Provision for doubtful accounts related to trade accounts receivable

1,411

2,335

5,159

7,008

Components of inventories

	Inventories
(In thousands)	September 30 2011		December 31 2010
Finished goods	$	108,074	$	124,771
Work-in-process	33,857		28,266
Raw materials and purchased parts	94,932		79,420
Stores and supplies	39,762		39,160
Inventories	$	276,625	$	271,617

Property, Plant and Equipment (Tables)

9 Months Ended

Sep. 30, 2011

Property, Plant and Equipment

Components of property, plant and equipment

	Property, Plant and Equipment
(In thousands)	September 30 2011			December 31 2010
Land	$	27,557		$	29,456
Land improvements	17,970			18,141
Buildings and improvements	192,016			196,777
Machinery and equipment	3,093,094			3,045,335
Uncompleted construction	81,809			74,873
Gross property, plant and equipment	3,412,446			3,364,582
Less: Accumulated depreciation	(2,043,244		)	(1,997,609		)
Property, plant and equipment, net	$	1,369,202		$	1,366,973

Goodwill and Other Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2011

Goodwill and Other Intangible Assets

Schedule of changes in carrying amounts of goodwill by segment

Goodwill by Segment (In thousands)	Harsco Metals & Minerals Segment			Harsco Infrastructure Segment			Harsco Rail Segment		Consolidated Totals
Balance at December 31, 2010	$	418,276		$	263,212		$	9,299	$	690,787
Changes to goodwill	—			(113		)	11		(102		)
Foreign currency translation	(2,237		)	411			—		(1,826		)
Balance at September 30, 2011	$	416,039		$	263,510		$	9,310	$	688,859

Schedule of intangible assets by category

	September 30, 2011				December 31, 2010
Intangible Assets by Category (In thousands)	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Customer related	$	185,102	$	114,567	$	184,864	$	98,104
Non-compete agreements	1,364		1,306		1,386		1,317
Patents	6,937		5,098		6,976		4,868
Technology related	29,562		13,926		29,821		11,863
Trade names	18,450		7,537		18,635		5,188
Other	9,944		7,889		8,095		7,478
Total	$	251,359	$	150,323	$	249,777	$	128,818

Schedule of amortization expense

Three Months Ended
September 30

Nine Months Ended
September 30

(In thousands)

2011

2010

2011

2010

Amortization expense for intangible assets

7,898

8,262

23,690

24,823

Schedule of estimated amortization expense

(In thousands)		2011			2012			2013			2014			2015
Estimated amortization expense		$	31,000		$	17,500		$	16,000		$	13,500		$	8,500

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References + Details

Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2011

Employee Benefit Plans

Schedule of defined benefit net periodic pension cost

	Three Months Ended September 30
Defined Benefit Net Periodic Pension Cost	U. S. Plans						International Plans
(In thousands)	2011			2010			2011			2010
Defined benefit plans:
Service cost	$	391		$	518		$	1,120		$	1,009
Interest cost	3,381			3,500			12,166			11,925
Expected return on plan assets	(4,138		)	(4,146		)	(13,138		)	(11,567		)
Recognized prior service costs	62			84			107			90
Recognized losses	749			650			2,817			3,023
Amortization of transition liability	—			—			14			14
Settlement loss	—			179			—			17
Defined benefit plans net periodic pension cost	$	445		$	785		$	3,086		$	4,511

	Nine Months Ended September 30
Defined Benefit Net Periodic Pension Cost	U. S. Plans						International Plans
(In thousands)	2011			2010			2011			2010
Defined benefit plans:
Service cost	$	1,174		$	1,558		$	3,359		$	2,999
Interest cost	10,151			10,522			36,469			35,129
Expected return on plan assets	(12,423		)	(12,463		)	(39,386		)	(34,059		)
Recognized prior service costs	186			254			320			269
Recognized losses	2,248			1,954			8,443			8,897
Amortization of transition liability	—			—			43			41
Settlement loss	—			179			30			50
Defined benefit plans net periodic pension cost	$	1,336		$	2,004		$	9,278		$	13,326

Schedule of contributions to pension plans

Company Contributions

Three Months Ended
September 30

Nine Months Ended
September 30

(In thousands)

2011

2010

2011

2010

Defined benefit pension plans:

United States

1,459

453

2,466

1,346

International

6,279

3,547

27,196

13,268

Multiemployer pension plans

5,286

5,394

19,425

16,446

Defined contribution pension plans

4,244

4,659

10,064

10,339

Reconciliation of Basic and Diluted Shares (Tables)

9 Months Ended

Sep. 30, 2011

Reconciliation of Basic and Diluted Shares

Reconciliation of basic and diluted shares

	Three Months Ended				Nine Months Ended
	September 30				September 30
(In thousands, except per share amounts)	2011		2010		2011		2010
Income from continuing operations attributable to Harsco Corporation common stockholders	$	32,207	$	21,074	$	82,648	$	61,355

Weighted-average shares of common stock outstanding - basic	80,767		80,574		80,737		80,559
Dilutive effect of stock-based compensation	270		188		260		188
Weighted-average shares of common stock outstanding - diluted	81,037		80,762		80,997		80,747

Earnings from continuing operations per common share, attributable to Harsco Corporation common stockholders:
Basic	$	0.40	$	0.26	$	1.02	$	0.76

Diluted	$	0.40	$	0.26	$	1.02	$	0.76

Derivative Instruments, Hedging Activities and Fair Value (Tables)

9 Months Ended

Sep. 30, 2011

Derivative Instruments, Hedging Activities and Fair Value

Schedule of fair value of outstanding derivative contracts

	Asset Derivatives			Liability Derivatives
(In thousands)	Balance Sheet Location	Fair Value		Balance Sheet Location	Fair Value
September 30, 2011
Derivatives designated as hedging instruments:
Foreign currency forward exchange contracts	Other current assets	$	349	Other current liabilities	$	3
Cross-currency interest rate swaps	Other assets	43,685		Other liabilities	—
Total derivatives designated as hedging instruments		$	44,034		$	3

Derivates not designated as hedging instruments:
Foreign currency forward exchange contracts	Other current assets	$	3,397	Other current liabilities	$	2,507

	Asset Derivatives			Liability Derivatives
(In thousands)	Balance Sheet Location	Fair Value		Balance Sheet Location	Fair Value
December 31, 2010
Derivatives designated as hedging instruments:
Foreign currency forward exchange contracts	Other current assets	$	—	Other current liabilities	$	29
Cross-currency interest rate swaps	Other assets	31,803		Other liabilities	3,831
Total derivatives designated as hedging instruments		$	31,803		$	3,860

Derivates not designated as hedging instruments:
Foreign currency forward exchange contracts	Other current assets	$	2,787	Other current liabilities	$	1,042

Schedule of effect of derivative instruments

(In thousands)	Amount of Gain (Loss) Recognized in Other Comprehensive Income (“OCI”) on Derivative - Effective Portion			Location of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion	Amount of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion			Location of Gain (Loss) Recognized in Income on Derivative -Ineffective Portion and Amount Excluded from Effectiveness Testing	Amount of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing
For the three months ended September 30, 2011:
Foreign currency forward exchange contracts	$	(154	)		$	—			$	—
Cross-currency interest rate swaps	10,616				—			Cost of services and products sold	19,581		(a)
	$	10,462			$	—			$	19,581

For the three months ended September 30, 2010:
Foreign currency forward exchange contracts	$	5			$	—			$	—
Commodity contracts	40			Cost of services and products sold	(1		)	Cost of services and products sold	26
Cross-currency interest rate swap	1,426				—			Cost of services and products sold	(23,052		)(a)
	$	1,471			$	(1	)		$	(23,026	)

(a) These gains (losses) offset foreign currency fluctuation effects on the debt principal.

Derivatives Designated as Hedging Instruments

(In thousands)	Amount of Gain (Loss) Recognized in Other Comprehensive Income (“OCI”) on Derivative - Effective Portion			Location of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion	Amount of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion			Location of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing	Amount of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing
For the nine months ended September 30, 2011:
Foreign currency forward exchange contracts	$	(853	)		$	—			$	—
Cross-currency interest rate swaps	19,745				—			Cost of services and products sold	(3,876		)(a)
	$	18,892			$	—			$	(3,876	)

For the nine months ended September 30, 2010:
Foreign currency forward exchange contracts	$	144			$	—			$	—
Commodity contracts	7			Cost of services and products sold	(26		)	Cost of services and products sold	6
Cross-currency interest rate swap	13,989				—			Cost of services and products sold	11,059		(a)
	$	14,140			$	(26	)		$	11,065

(a) These gains (losses) offset foreign currency fluctuation effects on the debt principal.

Derivatives Not Designated as Hedging Instruments

	Location of Gain (Loss) Recognized in	Amount of Gain (Loss) Recognized in Income on Derivative for the Three Months Ended September 30 (a)
(In thousands)	Income on Derivative	2011		2010
Foreign currency forward exchange contracts	Cost of services and products sold	$	7,507	$	(5,495	)

(a) These gains (losses) offset amounts recognized in cost of service and products sold principally as a result of intercompany or third party foreign currency exposures.

Derivatives Not Designated as Hedging Instruments

	Location of Gain (Loss) Recognized in	Amount of Gain (Loss) Recognized in Income on Derivative for the Nine Months Ended September 30 (a)
(In thousands)	Income on Derivative	2011		2010
Foreign currency forward exchange contracts	Cost of services and products sold	$	430	$	2,591

(a) These gains (losses) offset amounts recognized in cost of service and products sold principally as a result of intercompany or third party foreign currency exposures.

Summary of foreign currency forward exchange contracts, by major currency

September 30, 2011

(In thousands)	Type	U.S. Dollar Equivalent		Maturity	Recognized Gain (Loss)
British pounds sterling	Sell	$	44,879	October 2011 through December 2011	$	256
British pounds sterling	Buy	4,640		October 2011 through November 2011	(20		)
Euros	Sell	136,001		October 2011 through April 2012	177
Euros	Buy	78,388		October 2011 through December 2011	533
Other currencies	Sell	4,558		October 2011 through December 2011	279
Other currencies	Buy	17,916		October 2011	10
Total		$	286,382		$	1,235

December 31, 2010

(In thousands)	Type	U.S. Dollar Equivalent		Maturity	Recognized Gain (Loss)
British pounds sterling	Sell	$	54,479	January 2011 through May 2011	$	1,806
British pounds sterling	Buy	208		January 2011 through May 2011	(2		)
Euros	Sell	93,831		January 2011 through February 2011	(104		)
Euros	Buy	44,571		January 2011 through February 2011	(338		)
Other currencies	Sell	5,314		January 2011 through November 2011	(86		)
Other currencies	Buy	15,748		January 2011	441
Total		$	214,151		$	1,717

Summary of notional amount of cross-currency interest rate swaps

			Interest Rates
(In millions)	Contractual Amount		Receive	Pay
Maturing 2018	$	250.0	Fixed U.S. dollar rate	Fixed euro rate
Maturing 2020	220.0		Fixed U.S. dollar rate	Fixed British pound sterling rate
Maturing 2013	1.8		Floating U.S. dollar rate	Fixed rupee rate

Schedule of fair value of financial instruments

Level 2 Fair Value Measurements

(In thousands)	September 30 2011		December 31 2010
Assets
Foreign currency forward exchange contracts	$	3,745	$	2,787
Cross-currency interest rate swaps	43,685		31,803

Liabilities
Foreign currency forward exchange contracts	2,510		1,071
Cross-currency interest rate swaps	—		3,831

Level 3 Fair Value Measurements

(In thousands)	September 30 2011		December 31 2010

Liabilities
Contingent consideration for acquisitions	$	—	$	3,872

Reconciliation of liabilities measured on a recurring basis using unobservable inputs (Level 3)

Level 3 Liabilities — Contingent Consideration

	For the Three Months Ended September 30					For the Nine Months Ended September 30
(In thousands)	2011		2010			2011			2010
Balance at beginning of period	$	—	$	4,094		$	3,872		$	9,735
Acquisitions during the period	—		—			—			4,618
Fair value adjustments included in earnings	—		(989		)	(3,966		)	(10,620		)
Effect of exchange rate changes	—		515			94			(113		)
Balance at end of period	$	—	$	3,620		$	—		$	3,620

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References + Details

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

- Definition

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5579245-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624163-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624171-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41678-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n)(2))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41638-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5580258-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5579240-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41641-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6935481&loc=d3e41620-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

+ Details

Review of Operations by Segment (Tables)

9 Months Ended

Sep. 30, 2011

Review of Operations by Segment

Schedule of operations by segment

	Three Months Ended September 30						Nine Months Ended September 30
(In thousands)	2011			2010			2011			2010
Revenues From Continuing Operations
Harsco Metals & Minerals	$	400,478		$	369,351		$	1,216,004		$	1,089,801
Harsco Infrastructure	282,319			253,569			842,220			766,851
Harsco Rail	87,438			70,675			227,985			252,404
Harsco Industrial	85,629			58,726			223,801			172,091
Corporate	—			80			—			180
Total Revenues From Continuing Operations	$	855,864		$	752,401		$	2,510,010		$	2,281,327

Operating Income (Loss) From Continuing Operations
Harsco Metals & Minerals	$	30,907		$	34,026		$	94,764		$	94,012
Harsco Infrastructure	(3,296		)	(13,643		)	(25,875		)	(46,467		)
Harsco Rail	11,636			14,401			42,279			56,429
Harsco Industrial	13,750			10,345			37,468			32,439
Corporate	(2,169		)	(1,059		)	(4,339		)	(2,237		)
Total Operating Income (Loss) From Continuing Operations	$	50,828		$	44,070		$	144,297		$	134,176

Reconciliation of Segment Operating Income to Consolidated Income From Continuing Operations Before Income Taxes and Equity Income

	Three Months Ended September 30						Nine Months Ended September 30
(In thousands)	2011			2010			2011			2010
Segment operating income	$	52,997		$	45,129		$	148,636		$	136,413
General corporate	(2,169		)	(1,059		)	(4,339		)	(2,237		)
Operating income from continuing operations	50,828			44,070			144,297			134,176
Interest income	683			737			2,022			1,849
Interest expense	(12,230		)	(15,709		)	(36,809		)	(47,239		)
Income from continuing operations before income taxes and equity income	$	39,281		$	29,098		$	109,510		$	88,786

Other (Income) Expenses (Tables)

9 Months Ended

Sep. 30, 2011

Other (Income) Expenses

Schedule of other expenses (income)

	Three Months Ended September 30						Nine Months Ended September 30
(In thousands)	2011			2010			2011			2010
Restructuring costs	$	4,546		$	2,089		$	11,804		$	14,494
Net gains from sale of non-core assets	(1,560		)	(758		)	(4,374		)	(6,612		)
Contingent consideration adjustments	—			(989		)	(3,966		)	(10,620		)
Other	64			541			967			718
Other (income) expenses	$	3,050		$	883		$	4,431		$	(2,020	)

Restructuring Programs (Tables)

9 Months Ended

Sep. 30, 2011

Restructuring Programs

Schedule of restructuring accrual and related activity for Fourth Quarter 2010 Harsco Infrastructure Program

(In thousands)	Accrual December 31 2010		Adjustments to Previously Recorded Restructuring Charges (a)			Cash Expenditures			Foreign Currency Translation		Accrual September 30 2011
Harsco Infrastructure Segment
Employee termination benefit costs	$	9,254	$	(1,039	)	$	(7,208	)	$	307	$	1,314
Cost to exit activities	21,449		1,722			(10,082		)	92		13,181
Other	97		—			(90		)	—		7
Total	$	30,800	$	683		$	(17,380	)	$	399	$	14,502

Schedule of restructuring accrual and related activity for previous restructuring programs

(In thousands)	Accrual December 31 2010		Adjustments to Previously Recorded Restructuring Charges (a)			Cash Expenditures			Foreign Currency Translation			Accrual September 30 2011
Harsco Infrastructure Segment
Employee termination benefit costs	$	905	$	(361	)	$	(571	)	$	27		$	—
Cost to exit activities	413		(61		)	(367		)	15			—
Total Harsco Infrastructure Segment	1,318		(422		)	(938		)	42			—

Harsco Metals & Minerals Segment
Employee termination benefit costs	2,109		(88		)	(623		)	(134		)	1,264
Cost to exit activities	864		—			(131		)	28			761
Total Harsco Metals & Minerals Segment	2,973		(88		)	(754		)	(106		)	2,025
Total	$	4,291	$	(510	)	$	(1,692	)	$	(64	)	$	2,025

Acquisitions and Dispositions (Details) $ in Thousands	1 Months Ended	3 Months Ended	9 Months Ended		12 Months Ended
Acquisitions and Dispositions (Details) $ in Thousands	Jun. 30, 2011 USD ($) entity	Sep. 30, 2010 USD ($)	Sep. 30, 2011 USD ($)	Sep. 30, 2010 USD ($)	Dec. 31, 2010 USD ($) entity
Acquisitions and Dispositions
Reduction of contingent consideration liabilities		$ 989	$ 3,966	$ 10,620
Contingent consideration liability					$ 3,900
Harsco Infrastructure Segment
Dispositions
Assets held-for-sale, current			$ 600		$ 24,800
Assets held-for-sale, number of lines of business sold (in entities) \| entity	2				2
Gain on assets held-for-sale	$ 900

Accounts Receivable and Inventories (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Accounts receivable
Trade accounts receivable	$ 675,515		$ 675,515		$ 605,584
Less: Allowance for doubtful accounts	(18,989)		(18,989)		(20,283)
Trade accounts receivable, net	656,526		656,526		585,301
Other receivables	28,071		28,071		29,299
Provision for doubtful accounts related to trade accounts receivable	1,411	$ 2,335	5,159	$ 7,008
Inventories
Finished goods	108,074		108,074		124,771
Work-in-process	33,857		33,857		28,266
Raw materials and purchased parts	94,932		94,932		79,420
Stores and supplies	39,762		39,762		39,160
Inventories	$ 276,625		$ 276,625		$ 271,617

Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Property, plant and equipment
Gross property, plant and equipment	$ 3,412,446	$ 3,364,582
Less: Accumulated depreciation	(2,043,244)	(1,997,609)
Property, plant and equipment, net	1,369,202	1,366,973
Land
Property, plant and equipment
Gross property, plant and equipment	27,557	29,456
Land improvements
Property, plant and equipment
Gross property, plant and equipment	17,970	18,141
Buildings and improvements
Property, plant and equipment
Gross property, plant and equipment	192,016	196,777
Machinery and equipment
Property, plant and equipment
Gross property, plant and equipment	3,093,094	3,045,335
Uncompleted construction
Property, plant and equipment
Gross property, plant and equipment	$ 81,809	$ 74,873

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Goodwill and Other Intangible Assets (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2011 USD ($)
Changes in carrying amounts of goodwill
Balance at the beginning of the period	$ 690,787
Changes to goodwill	(102)
Foreign currency translation	(1,826)
Balance at the end of the period	688,859
Harsco Metals and Minerals Segment
Changes in carrying amounts of goodwill
Balance at the beginning of the period	418,276
Foreign currency translation	(2,237)
Balance at the end of the period	416,039
Harsco Infrastructure Segment
Changes in carrying amounts of goodwill
Balance at the beginning of the period	263,212
Changes to goodwill	(113)
Foreign currency translation	411
Balance at the end of the period	$ 263,510
Approximate percentage of fair value exceeded carrying value	4.00%
Harsco Rail Segment
Changes in carrying amounts of goodwill
Balance at the beginning of the period	$ 9,299
Changes to goodwill	11
Balance at the end of the period	$ 9,310

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill and Other Intangible Assets (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Intangible Assets by Category
Gross Carrying Amount	$ 251,359		$ 251,359		$ 249,777
Accumulated Amortization	150,323		150,323		128,818
Amortization expense for intangible assets	7,898	$ 8,262	23,690	$ 24,823
Estimated amortization expense
2011			31,000
2012			17,500
2013			16,000
2014			13,500
2015			8,500
Customer related
Intangible Assets by Category
Gross Carrying Amount	185,102		185,102		184,864
Accumulated Amortization	114,567		114,567		98,104
Non-compete agreements
Intangible Assets by Category
Gross Carrying Amount	1,364		1,364		1,386
Accumulated Amortization	1,306		1,306		1,317
Patents
Intangible Assets by Category
Gross Carrying Amount	6,937		6,937		6,976
Accumulated Amortization	5,098		5,098		4,868
Technology related
Intangible Assets by Category
Gross Carrying Amount	29,562		29,562		29,821
Accumulated Amortization	13,926		13,926		11,863
Trade names
Intangible Assets by Category
Gross Carrying Amount	18,450		18,450		18,635
Accumulated Amortization	7,537		7,537		5,188
Other
Intangible Assets by Category
Gross Carrying Amount	9,944		9,944		8,095
Accumulated Amortization	$ 7,889		$ 7,889		$ 7,478

Employee Benefit Plans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Multi-employer pension plans
Contributions to multi-employer pension plans	$ 5,286	$ 5,394	$ 19,425	$ 16,446
Defined contribution pension plans
Contributions to defined contribution pension plans	4,244	4,659	10,064	10,339
U. S. Plans
Defined benefit plans:
Service cost	391	518	1,174	1,558
Interest cost	3,381	3,500	10,151	10,522
Expected return on plan assets	(4,138)	(4,146)	(12,423)	(12,463)
Recognized prior service costs	62	84	186	254
Recognized losses	749	650	2,248	1,954
Settlement loss		179		179
Defined benefit plans net periodic pension cost	445	785	1,336	2,004
Contributions by employer to defined benefit pension plan	1,459	453	2,466	1,346
Anticipated contributions to defined benefit pension plans during the remainder of the fiscal year	600		600
International Plans
Defined benefit plans:
Service cost	1,120	1,009	3,359	2,999
Interest cost	12,166	11,925	36,469	35,129
Expected return on plan assets	(13,138)	(11,567)	(39,386)	(34,059)
Recognized prior service costs	107	90	320	269
Recognized losses	2,817	3,023	8,443	8,897
Amortization of transition liability	14	14	43	41
Settlement loss		17	30	50
Defined benefit plans net periodic pension cost	3,086	4,511	9,278	13,326
Contributions by employer to defined benefit pension plan	6,279	$ 3,547	27,196	$ 13,268
Anticipated contributions to defined benefit pension plans during the remainder of the fiscal year	$ 2,200		$ 2,200

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Income Taxes
Effective income tax rate (as a percent)	18.00%	25.40%	22.70%	26.20%
Unrecognized tax benefits including interest and penalties	$ 42.7		$ 42.7
Portion of unrecognized amount, expected to be recognized upon settlement of tax examinations and the expiration of various statutes of limitation within next twelve months	$ 4.6		$ 4.6

Commitments and Contingencies (Details) $ in Millions	3 Months Ended		9 Months Ended
Commitments and Contingencies (Details) $ in Millions	Sep. 30, 2011 USD ($) claim case	Sep. 30, 2010 USD ($)	Sep. 30, 2011 USD ($) claim case	Sep. 30, 2010 USD ($)	Dec. 31, 2010 USD ($)	Aug. 31, 2005 USD ($)
Environmental
Commitments and Contingencies
Accruals for environmental matters	$ 2.4		$ 2.4		$ 4.2
Charges related to environmental matters	0.7	$ 0.9	1.5	$ 1.6
Value-Added Tax Dispute - Case 1
Commitments and Contingencies
Charge related to potential and contingent third party tort claims, before tax	3.0		3.0
Charge related to potential and contingent third party tort claims, additional amount	$ 29.0		$ 29.0
Value-Added Tax Dispute - Case 2
Commitments and Contingencies
Charge related to potential and contingent third party tort claims, before tax						$ 3.0
Charge related to potential and contingent third party tort claims, additional amount						11.0
Charge related to potential and contingent third party tort claims, aggregate amount						$ 14.0
Asbestos complaints
Commitments and Contingencies
Approximate number of defendants in claims against the Company \| claim			90
Minimum amount of damages			$ 20.0
Maximum amount of damages			$ 25.0
Number of pending claims \| claim	19,056		19,056
Number of claims pending in New York Supreme Court \| claim	18,567		18,567
Number of claims pending in various counties in a number of state courts, and in certain Federal District Courts \| claim	489		489
Number of claims dismissed to date by stipulation or summary judgment prior to trial \| claim	25,634		25,634
Number of Active or In Extremis cases in New York County \| case	994		994

Reconciliation of Basic and Diluted Shares (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Reconciliation of Basic and Diluted Shares
Income from continuing operations attributable to Harsco Corporation common stockholders (in dollars)	$ 32,207	$ 21,074	$ 82,648	$ 61,355
Weighted-average shares of common stock outstanding - basic	80,767,000	80,574,000	80,737,000	80,559,000
Dilutive effect of stock-based compensation	270,000	188,000	260,000	188,000
Weighted-average shares of common stock outstanding - diluted	81,037,000	80,762,000	80,997,000	80,747,000
Earnings from continuing operations per common share, attributable to Harsco Corporation common stockholders:
Basic (in dollars per share)	$ 0.40	$ 0.26	$ 1.02	$ 0.76
Diluted (in dollars per share)	$ 0.40	$ 0.26	$ 1.02	$ 0.76
Restricted stock units and stock options
Number of restricted stock units not included in computation of diluted earning per share	3,750,000		1,264,000
Restricted stock units:
Restricted stock units and stock options
Number of restricted stock units not included in computation of diluted earning per share	3,750,000	500,000	1,264,000	12,000,000
Stock options:
Restricted stock units and stock options
Number of restricted stock units not included in computation of diluted earning per share	589,000,000		198,491,000

Derivative Instruments, Hedging Activities and Fair Value (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2011	Dec. 31, 2010
Derivatives Designated as Hedging Instruments
Derivative contracts
Period over which gains and losses are reclassified to earnings, low end of range (in years)	10 years
Period over which gains and losses are reclassified to earnings, high end of range (in years)	15 years
Asset Derivatives	$ 44,034	$ 31,803
Liability Derivatives	3	3,860
Derivatives Designated as Hedging Instruments \| Foreign currency forward exchange contracts
Derivative contracts
Asset Derivatives	349
Liability Derivatives	3	29
Derivatives Designated as Hedging Instruments \| Cross-currency interest rate swaps
Derivative contracts
Asset Derivatives	43,685	31,803
Liability Derivatives		3,831
Derivatives Not Designated as Hedging Instruments \| Foreign currency forward exchange contracts
Derivative contracts
Asset Derivatives	3,397	2,787
Liability Derivatives	$ 2,507	$ 1,042

Derivative Instruments, Hedging Activities and Fair Value (Details 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Effect of derivative instruments
Amount of Gain (Loss) Recognized in Other Comprehensive Income ("OCI") on Derivative - Effective Portion	$ 10,462	$ 1,471	$ 18,892	$ 14,140
Amount of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion		(1)		(26)
Amount of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing	19,581	(23,026)	(3,876)	11,065
Foreign currency forward exchange contracts
Effect of derivative instruments
Amount of Gain (Loss) Recognized in Other Comprehensive Income ("OCI") on Derivative - Effective Portion	(154)	5	(853)	144
Derivatives Not Designated as Hedging Instruments
Amount of Gain (Loss) Recognized in Income on Derivative, included in Cost of services and products sold	7,507	(5,495)	430	2,591
Cross-currency interest rate swaps
Effect of derivative instruments
Amount of Gain (Loss) Recognized in Other Comprehensive Income ("OCI") on Derivative - Effective Portion	10,616	1,426	19,745	13,989
Amount of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing	$ 19,581	(23,052)	$ (3,876)	11,059
Commodity contracts
Effect of derivative instruments
Amount of Gain (Loss) Recognized in Other Comprehensive Income ("OCI") on Derivative - Effective Portion		40		7
Amount of Gain (Loss) Reclassified from Accumulated OCI into Income - Effective Portion		(1)		(26)
Amount of Gain (Loss) Recognized in Income on Derivative - Ineffective Portion and Amount Excluded from Effectiveness Testing		$ 26		$ 6

Derivative Instruments, Hedging Activities and Fair Value (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Foreign Currency Derivatives
Pre-tax net gain (loss) on certain loans designated as hedges of net investments in foreign subsidiaries	$ 5,500	$ 36,600	$ (3,700)	$ (15,500)
Foreign currency forward exchange contracts
Foreign Currency Derivatives
Maximum maturity period of unsecured contracts (in months)	Seven		Seven
U.S. Dollar Equivalent	$ 286,382		$ 286,382		$ 214,151
Recognized Gain (Loss)			1,235		1,717
British pounds sterling \| Commitments to sell foreign currencies
Foreign Currency Derivatives
U.S. Dollar Equivalent	44,879		44,879		54,479
Recognized Gain (Loss)			256		1,806
British pounds sterling \| Commitments to purchase foreign currencies
Foreign Currency Derivatives
U.S. Dollar Equivalent	4,640		4,640		208
Recognized Gain (Loss)			(20)		(2)
Euros \| Commitments to sell foreign currencies
Foreign Currency Derivatives
U.S. Dollar Equivalent	136,001		136,001		93,831
Recognized Gain (Loss)			177		(104)
Euros \| Commitments to purchase foreign currencies
Foreign Currency Derivatives
U.S. Dollar Equivalent	78,388		78,388		44,571
Recognized Gain (Loss)			533		(338)
Other currencies \| Commitments to sell foreign currencies
Foreign Currency Derivatives
U.S. Dollar Equivalent	4,558		4,558		5,314
Recognized Gain (Loss)			279		(86)
Other currencies \| Commitments to purchase foreign currencies
Foreign Currency Derivatives
U.S. Dollar Equivalent	$ 17,916		17,916		15,748
Recognized Gain (Loss)			$ 10		$ 441

Derivative Instruments, Hedging Activities and Fair Value (Details 4) $ in Millions	Sep. 30, 2011 USD ($)
Cross-Currency Interest Rate Swaps Maturing 2018
Derivatives Designated as Hedging Instruments
Contractual Amount	$ 250.0
Cross-Currency Interest Rate Swaps Maturing 2020
Derivatives Designated as Hedging Instruments
Contractual Amount	220.0
Cross-Currency Interest Rate Swaps Maturing 2013
Derivatives Designated as Hedging Instruments
Contractual Amount	$ 1.8

Derivative Instruments, Hedging Activities and Fair Value (Details 5) - USD ($) $ in Thousands	Sep. 30, 2011	Dec. 31, 2010
Liabilities
Contingent consideration for acquisitions		$ 3,900
Fair value measurements recurring \| Level 2 Fair Value Measurements
Assets
Foreign currency forward exchange contracts	$ 3,745	2,787
Cross-currency interest rate swaps	43,685	31,803
Liabilities
Foreign currency forward exchange contracts	$ 2,510	1,071
Cross-currency interest rate swaps		3,831
Fair value measurements recurring \| Level 3 Fair Value Measurements
Liabilities
Contingent consideration for acquisitions		$ 3,872

Derivative Instruments, Hedging Activities and Fair Value (Details 6) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010	Dec. 31, 2010
Long-term debt, including current maturities
Fair value of long-term debt		$ 937,600		$ 905,000
Carrying value of long-term debt		858,400		$ 853,700
Contingent consideration for acquisition
Reconciliation of the beginning and ending balances for liabilities measured on a recurring basis using unobservable inputs (Level 3)
Balance at beginning of period	$ 4,094	3,872	$ 9,735
Acquisition during the period			4,618
Fair value adjustments included in earnings	(989)	(3,966)	(10,620)
Effect of exchange rate changes	515	$ 94	(113)
Balance at end of period	$ 3,620		$ 3,620

Review of Operations by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Operations by segment
Revenues From Continuing Operations	$ 855,864	$ 752,401	$ 2,510,010	$ 2,281,327
Operating Income (Loss) From Continuing Operations	50,828	44,070	144,297	134,176
Interest income	683	737	2,022	1,849
Interest expense	(12,230)	(15,709)	(36,809)	(47,239)
Income from continuing operations before income taxes and equity income	39,281	29,098	109,510	88,786
Total Reportable Segments
Operations by segment
Operating Income (Loss) From Continuing Operations		45,129		136,413
Income from continuing operations before income taxes and equity income	52,997		148,636
Harsco Metals and Minerals Segment
Operations by segment
Revenues From Continuing Operations	400,478	369,351	1,216,004	1,089,801
Operating Income (Loss) From Continuing Operations	30,907	34,026	94,764	94,012
Harsco Infrastructure Segment
Operations by segment
Revenues From Continuing Operations	282,319	253,569	842,220	766,851
Operating Income (Loss) From Continuing Operations	(3,296)	(13,643)	(25,875)	(46,467)
Harsco Rail Segment
Operations by segment
Revenues From Continuing Operations	87,438	70,675	227,985	252,404
Operating Income (Loss) From Continuing Operations	11,636	14,401	42,279	56,429
Harsco Industrial
Operations by segment
Revenues From Continuing Operations	85,629	58,726	223,801	172,092
Operating Income (Loss) From Continuing Operations	13,750	10,345	37,468	32,439
Corporate
Operations by segment
Revenues From Continuing Operations		80		180
Operating Income (Loss) From Continuing Operations	(2,169)	$ (1,059)	(4,339)	$ (2,237)
Income from continuing operations before income taxes and equity income	$ (2,169)		$ (4,339)

Other (Income) Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Other (Income) Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Other (Income) Expenses
Restructuring costs	$ 4,546	$ 2,089	$ 11,804	$ 14,494
Net gains from sale of non-core assets	(1,560)	(758)	(4,374)	(6,612)
Contingent consideration adjustments		(989)	(3,966)	(10,620)
Other	64	541	967	718
Other (income) expenses	$ 3,050	$ 883	$ 4,431	$ (2,020)

Restructuring Programs (Details) $ in Thousands	9 Months Ended
Restructuring Programs (Details) $ in Thousands	Sep. 30, 2011 USD ($) employee
Prior Restructuring Programs
Restructuring accrual related activity
Accrual, balance at the beginning of the period	$ 4,291
Adjustments to Previously Recorded Restructuring Charges	(510)
Cash Expenditures	(1,692)
Foreign Currency Translation	(64)
Accrual, balance at the end of the period	2,025
Remaining amount of accrual expected to be paid through cash expenditures throughout 2011 and 2012	2,000
Fourth Quarter 2010 Harsco Infrastructure Program
Restructuring accrual related activity
Accrual, balance at the beginning of the period	30,800
Remaining amount of accrual expected to be paid through cash expenditures throughout 2011 and 2012	14,500
Fourth Quarter 2010 Harsco Infrastructure Program \| Employee termination benefit cost
Restructuring accrual related activity
Accrual, balance at the beginning of the period	9,254
Fourth Quarter 2010 Harsco Infrastructure Program \| Cost to exit activities
Restructuring accrual related activity
Accrual, balance at the beginning of the period	21,449
Fourth Quarter 2010 Harsco Infrastructure Program \| Other.
Restructuring accrual related activity
Accrual, balance at the beginning of the period	$ 97
Harsco Infrastructure Segment \| Prior Restructuring Programs
Restructuring Programs
Number of employees reduced in workforce to date \| employee	249
Restructuring accrual related activity
Accrual, balance at the beginning of the period	$ 1,318
Adjustments to Previously Recorded Restructuring Charges	(422)
Cash Expenditures	(938)
Foreign Currency Translation	42
Harsco Infrastructure Segment \| Prior Restructuring Programs \| Employee termination benefit cost
Restructuring accrual related activity
Accrual, balance at the beginning of the period	905
Adjustments to Previously Recorded Restructuring Charges	(361)
Cash Expenditures	(571)
Foreign Currency Translation	27
Harsco Infrastructure Segment \| Prior Restructuring Programs \| Cost to exit activities
Restructuring accrual related activity
Accrual, balance at the beginning of the period	413
Adjustments to Previously Recorded Restructuring Charges	(61)
Cash Expenditures	(367)
Foreign Currency Translation	$ 15
Harsco Infrastructure Segment \| Fourth Quarter 2010 Harsco Infrastructure Program
Restructuring Programs
Number of employees reduced in workforce to date \| employee	451
Number of employees in total expected workforce reduction \| employee	494
Restructuring accrual related activity
Adjustments to Previously Recorded Restructuring Charges	$ 683
Cash Expenditures	(17,380)
Foreign Currency Translation	399
Accrual, balance at the end of the period	14,502
Harsco Infrastructure Segment \| Fourth Quarter 2010 Harsco Infrastructure Program \| Employee termination benefit cost
Restructuring accrual related activity
Adjustments to Previously Recorded Restructuring Charges	(1,039)
Cash Expenditures	(7,208)
Foreign Currency Translation	307
Accrual, balance at the end of the period	1,314
Harsco Infrastructure Segment \| Fourth Quarter 2010 Harsco Infrastructure Program \| Cost to exit activities
Restructuring accrual related activity
Adjustments to Previously Recorded Restructuring Charges	1,722
Cash Expenditures	(10,082)
Foreign Currency Translation	92
Accrual, balance at the end of the period	13,181
Harsco Infrastructure Segment \| Fourth Quarter 2010 Harsco Infrastructure Program \| Other.
Restructuring accrual related activity
Cash Expenditures	(90)
Accrual, balance at the end of the period	$ 7
Harsco Metals and Minerals Segment \| Prior Restructuring Programs
Restructuring Programs
Number of employees reduced in workforce to date \| employee	188
Number of employees in total expected workforce reduction \| employee	242
Restructuring accrual related activity
Accrual, balance at the beginning of the period	$ 2,973
Adjustments to Previously Recorded Restructuring Charges	(88)
Cash Expenditures	(754)
Foreign Currency Translation	(106)
Accrual, balance at the end of the period	2,025
Harsco Metals and Minerals Segment \| Prior Restructuring Programs \| Employee termination benefit cost
Restructuring accrual related activity
Accrual, balance at the beginning of the period	2,109
Adjustments to Previously Recorded Restructuring Charges	(88)
Cash Expenditures	(623)
Foreign Currency Translation	(134)
Accrual, balance at the end of the period	1,264
Harsco Metals and Minerals Segment \| Prior Restructuring Programs \| Cost to exit activities
Restructuring accrual related activity
Accrual, balance at the beginning of the period	864
Cash Expenditures	(131)
Foreign Currency Translation	28
Accrual, balance at the end of the period	$ 761

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2011	Oct. 14, 2011
Document and Entity Information
Entity Registrant Name	HARSCO CORP
Entity Central Index Key	0000045876
Document Type	10-Q
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		80,712,710
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3

Label	Element	Value
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	us-gaap_MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders	$ 5,020,000
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures	us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardNetOfForfeitures	(1,306,000)
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	2,450,000
Other Comprehensive Income (Loss), Available-for-sale Securities Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeAvailableForSaleSecuritiesAdjustmentNetOfTaxPeriodIncreaseDecrease	1,000
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax	us-gaap_OtherComprehensiveIncomeDerivativesQualifyingAsHedgesNetOfTaxPeriodIncreaseDecrease	10,576,000
Noncontrolling Interest, Increase from Equity Issuance or Sale of Parent Equity Interest	us-gaap_MinorityInterestIncreaseFromStockIssuance	442,000
Dividends, Common Stock, Cash	us-gaap_DividendsCommonStockCash	49,613,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	$ 1,023,000

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 20
-Section 55
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11178-113907

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 35
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 20
-Section 55
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6576910&loc=d3e11149-113907

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph A91
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 39
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Gross appreciation or the gross loss in value of the total unsold securities. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 19, 22, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
-Paragraph 2
-Subparagraph (e)-(g)
-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase or decrease in deferred hedging gains or losses. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 20, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 31, 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 20, 24, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 55
-Paragraph 2
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6920433&loc=d3e998-108581

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details