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CLOSURE AND POST-CLOSURE LIABILITIES
12 Months Ended
Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]  
CLOSURE AND POST-CLOSURE LIABILITIES
CLOSURE AND POST-CLOSURE LIABILITIES
The changes to closure and post-closure liabilities (also referred to as "asset retirement obligations") from January 1, 2015 through December 31, 2016 were as follows (in thousands):
 
Landfill
Retirement
Liability
 
Non-Landfill
Retirement
Liability
 
Total
Balance at January 1, 2015
$
29,932

 
$
20,769

 
$
50,701

Liabilities assumed in TFI acquisition

 
1,676

 
1,676

New asset retirement obligations
3,151

 

 
3,151

Accretion
2,516

 
2,122

 
4,638

Changes in estimates recorded to statement of operations
(162
)
 
205

 
43

Changes in estimates recorded to balance sheet
2,942

 

 
2,942

Expenditures
(5,946
)
 
(177
)
 
(6,123
)
Currency translation and other
(410
)
 
(369
)
 
(779
)
Balance at December 31, 2015
32,023

 
24,226

 
56,249

Liabilities assumed in acquisitions

 
2,408

 
2,408

Measurement period adjustments from prior period acquisitions

 
657

 
657

New asset retirement obligations
1,983

 

 
1,983

Accretion
2,705

 
2,398

 
5,103

Changes in estimates recorded to statement of operations
(1,415
)
 
(1,204
)
 
(2,619
)
Changes in estimates recorded to balance sheet
(3,289
)
 

 
(3,289
)
Expenditures
(1,446
)
 
(802
)
 
(2,248
)
Currency translation and other
69

 
18

 
87

Balance at December 31, 2016
$
30,630

 
$
27,701

 
$
58,331


All of the landfill facilities included in the above table were active as of December 31, 2016 and 2015. There were no significant charges (benefits) in 2016 and 2015 resulting from changes in estimates for closure and post-closure liabilities.
New asset retirement obligations incurred during 2016 and 2015 were discounted at the credit-adjusted risk-free rate of 6.23% and 5.99%, respectively.





(9) CLOSURE AND POST-CLOSURE LIABILITIES (Continued)
Anticipated payments (based on current estimated costs and anticipated timing of necessary regulatory approvals to commence work on closure and post-closure activities) for each of the next five years and thereafter are as follows (in thousands):
Year ending December 31,
 
2017
$
6,931

2018
8,181

2019
9,916

2020
8,646

2021
5,093

Thereafter
288,167

Undiscounted closure and post-closure liabilities
326,934

Less: Discount at credit-adjusted risk-free rate
(164,350
)
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed
(104,253
)
Present value of closure and post-closure liabilities
$
58,331