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CLOSURE AND POST-CLOSURE LIABILITIES
 12 Months Ended
Dec. 31, 2018
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, 2017 through December 31, 2018 were as follows (in thousands):
 
Landfill
Retirement
Liability
 
Non-Landfill
Retirement
Liability
 
Total
Balance at January 1, 2017
$
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

Liabilities assumed in acquisitions
—

 
685

 
685

New asset retirement obligations
2,518

 
—

 
2,518

Accretion
2,537

 
2,567

 
5,104

Changes in estimates recorded to statement of operations
(37
)
 
1,497

 
1,460

Changes in estimates recorded to balance sheet
1,867

 
64

 
1,931

Expenditures
(1,224
)
 
(1,057
)
 
(2,281
)
Currency translation and other
(234
)
 
(289
)
 
(523
)
Balance at December 31, 2018
$
37,809

 
$
32,122

 
$
69,931


(10) CLOSURE AND POST-CLOSURE LIABILITIES (Continued)
All of the landfill facilities included in the above table were active as of December 31, 2018 and 2017. The 2018 environmental change in estimate recorded to the statement of operations includes $1.2 million related to increased facility closure costs at one of our locations. There were no significant (benefits) charges in 2017 resulting from changes in estimates for closure and post-closure liabilities.
New asset retirement obligations incurred during 2018 and 2017 were discounted at the credit-adjusted risk-free rate of 5.66% and 6.32%, 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,
 
2019
$
10,574

2020
9,424

2021
10,941

2022
7,626

2023
9,264

Thereafter
271,314

Undiscounted closure and post-closure liabilities
319,143

Less: Discount at credit-adjusted risk-free rate
(155,999
)
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed
(93,213
)
Present value of closure and post-closure liabilities
$
69,931