SUPPLEMENTARY INFORMATION (Tables)

12 Months Ended

Dec. 31, 2012



	For the Years Ended December 31,
	2012		2011		2010
	(in millions)
Waste and service revenues unrelated to project debt	$	964	$	954	$	903
Revenue earned explicitly to service project debt - principal	39		43		60
Revenue earned explicitly to service project debt - interest	8		11		18
Total waste and service revenues	$	1,011	$	1,008	$	981

The components of other operating expenses are as follows (in millions):



	For the Years Ended December 31,
	2012			2011			2010
Construction costs	$	141		$	143		$	101
Insurance subsidiary operating expenses ⁽¹⁾	16			16			23
Pension plan settlement expense ⁽²⁾	11			—			—
Gain on sale of business	—			(9		)	—
Insurance recoveries ⁽³⁾	(7		)	(5		)	(1		)
Foreign exchange gain	(1		)	(5		)	(1		)
Other	(4		)	(2		)	(2		)
Total other operating expenses	$	156		$	138		$	120


(1)	Insurance subsidiary operating expenses are primarily comprised of incurred but not reported loss reserves, loss adjustment expenses and policy acquisition costs. During the year ended December 31, 2012, we transitioned our remaining insurance business to run-off and recorded additional losses of $7 million primarily relating to adverse loss development and reserve increases.


(2)	In 2012, we terminated our pension plan. For additional information, see Note 16. Employee Benefit Plans.


(3)	See Stanislaus Energy-from-Waste Facility discussion below.

The components of net (gains) write-offs are as follows (in millions):



	For the Years Ended December 31,
	2012			2011		2010
Americas segment:
Write-off of intangible liability ⁽¹⁾	$	(29	)	$	—	$	—
Write-off of renewable fuels project ⁽²⁾	16			—		—
Net gain related to lease termination ⁽³⁾	(44		)	—		—
Write-off of loan issued for the Harrisburg EfW facility to fund certain facility improvements ⁽⁴⁾	—			—		7
Write-off of other assets ⁽⁵⁾	—			—		4
Other:
Development costs ⁽⁶⁾	11			5		—
Write-off of capitalized costs related to the Dublin development project ⁽⁷⁾	—			—		23
Total net (gains) write-offs	$	(46	)	$	5	$	34


(1)	During 2012, our service contract for the Essex EfW facility was amended and we recorded a non-cash write-off of an intangible liability of $29 million related to the below-market service contract which was recorded at fair value upon acquisition of the facility. For additional information, see Note 3. Business Development and Acquisitions.


(2)	During 2012, we suspended construction of a facility that transformed waste materials into renewable liquid fuels. We recorded a non-cash write-off of $16 million representing the capitalized costs related to this project.


(3)	During 2012, we recorded a net gain related to the termination of the pre-existing lease in connection with the Delaware Valley EfW acquisition. For additional information, see Note 3. Business Development and Acquisitions.


(4)	See Harrisburg Energy-from-Waste Facility discussion below.


(5)	During 2010, we recorded a non-cash impairment charge of $4 million which is comprised primarily of the write-down of real estate for our corporate office and certain project assets to estimated fair value.


(6)	During 2012, we recorded a non-cash write-off of $11 million of capitalized development costs related to a development project which we ceased to pursue in the United Kingdom. During 2011, we recorded a non-cash write-off of $5 million of capitalized development costs and land related to a development project which we ceased to pursue in the United Kingdom.


(7)	See Dublin Joint Venture discussion below.

The components of non-cash convertible debt related expense are as follows (in millions):



	For the Years Ended December 31,
	2012			2011			2010
Debt discount accretion related to the 3.25% Notes	$	26		$	24		$	21
Debt discount accretion related to the Debentures	—			3			19
Fair value changes related to the cash convertible note hedge	(57		)	65			11
Fair value changes related to the cash conversion option derivative	56			(67		)	(12		)
Total non-cash convertible debt related expense	$	25		$	25		$	39

Selected supplementary balance sheet information is as follows (in millions):



	As of December 31,
	2012		2011
Note Hedge (see Note 11)	$	104	$	47
Prepaid expenses	67		86
Land use rights and capitalized development costs	58		65
Other noncurrent receivables	27		17
Reinsurance recoverable on unpaid losses (see Note 1)	22		10
Other	65		40
Total other noncurrent assets	$	343	$	265
Operating expenses, payroll and related expenses	$	130	$	121
Accrued liabilities to client communities	23		27
Interest payable	17		12
Dividends payable	1		11
Other	34		40
Total accrued expenses and other current liabilities	$	205	$	211