NOTE 10.CLOSURE AND POST-CLOSURE OBLIGATIONS

Our accrued closure and post-closure obligations represent the expected future costs, including corrective actions, associated with closure and post-closure of our operating and non-operating disposal facilities. Liabilities are recorded when work is probable and the costs can be reasonably estimated. We perform periodic reviews of both non-operating and operating facilities and revise accruals for estimated closure and post-closure, remediation or other costs as necessary. Recorded liabilities are based on our best estimates of current costs and are updated periodically to include the effects of existing technology, presently enacted laws and regulations, inflation and other economic factors.

Changes to reported closure and post-closure obligations consisted of the following:

	Three Months Ended			Nine Months Ended
$s in thousands	September 30, 2014			September 30, 2014

Closure and post-closure obligations, beginning of period	$	58,588		$	17,468
Liabilities assumed in EQ acquisition	—			37,915
Accretion expense	959			1,675
Payments	(515		)	(879		)
Adjustments	—			2,863
Currency translation	(84		)	(94		)
Closure and post-closure obligations, end of period	58,948			58,948
Less current portion	(5,424		)	(5,424		)
Long-term portion	$	53,524		$	53,524

Adjustments to the obligation are changes in the expected timing or amount of cash expenditures based upon actual and estimated cash expenditures. The adjustments in 2014 are related to an increase to the obligation for our Grand View, Idaho opening facility, due to increases in our estimated closure costs for a newly constructed disposal cell.