Alcoa records AROs related to legal obligations associated with the standard operation of bauxite mines, alumina refineries, and aluminum smelters. These AROs consist primarily of costs associated with mine reclamation, closure of bauxite residue areas, spent pot lining disposal, and landfill closure. The Company also recognizes AROs for any significant lease restoration obligation, if required by a lease agreement, and for the disposal of regulated waste materials related to the demolition of certain power facilities.

The following table details the carrying value of recorded AROs by major category, of which $111 and $122 was classified as a current liability as of December 31, 2019 and 2018, respectively:

December 31,	2019		2018
Mine reclamation	$	205	$	198
Closure of bauxite residue areas		282		231
Spent pot lining disposal		106		113
Demolition		85		76
Landfill closure		39		33
Balance at end of year	$	717	$	651

The following table details the changes in the total carrying value of recorded AROs:

December 31,	2019			2018
Balance at beginning of year	$	651		$	725
Accretion expense		22			17
Liabilities incurred		148			63
Payments		(90	)		(80	)
Reversals of previously recorded liabilities		(12	)		(37	)
Foreign currency translation and other		(2	)		(37	)
Balance at end of year	$	717		$	651

In 2019, Reversals of previously recorded liabilities were primarily related to the to the divestiture of the Avilés and La Coruña (Spain) facilities. In 2018, Reversals of previously recorded liabilities includes $36 related to the Portovesme (Italy) smelters, (see Note D).

Liabilities incurred in 2019 includes $72 related to the closure of the Point Comfort alumina refinery that was recorded in Restructuring and other charges, net, on the accompanying Statement of Consolidated Operations. See Note D for additional information.