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CLOSURE AND POST-CLOSURE LIABILITIES
 12 Months Ended
Dec. 31, 2017
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, 2016 through December 31, 2017 were as follows (in thousands):
 
Landfill
Retirement
Liability
 
Non-Landfill
Retirement
Liability
 
Total
Balance at January 1, 2016
$
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

Liabilities assumed in acquisitions
—

 
59

 
59

Measurement period adjustments from prior period acquisitions
—

 
596

 
596

New asset retirement obligations
1,881

 
—

 
1,881

Adjustment related to disposition of business
—

 
(1,170
)
 
(1,170
)
Accretion
2,243

 
2,505

 
4,748

Changes in estimates recorded to statement of operations
(131
)
 
(109
)
 
(240
)
Changes in estimates recorded to balance sheet
364

 
(591
)
 
(227
)
Expenditures
(2,777
)
 
(448
)
 
(3,225
)
Currency translation and other
172

 
112

 
284

Balance at December 31, 2017
$
32,382

 
$
28,655

 
$
61,037


All of the landfill facilities included in the above table were active as of December 31, 2017 and 2016. There were no significant benefits in 2017 and 2016 resulting from changes in estimates for closure and post-closure liabilities.
New asset retirement obligations incurred during 2017 and 2016 were discounted at the credit-adjusted risk-free rate of 6.32% and 6.23%, respectively.
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,
 
2018
$
6,313

2019
8,957

2020
12,152

2021
8,652

2022
353

Thereafter
285,404

Undiscounted closure and post-closure liabilities
321,831

Less: Discount at credit-adjusted risk-free rate
(161,767
)
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed
(99,027
)
Present value of closure and post-closure liabilities
$
61,037