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CLOSURE AND POST-CLOSURE LIABILITIES
12 Months Ended
Dec. 31, 2019
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, 2018 through December 31, 2019 were as follows (in thousands):
 
Landfill
Retirement
Liability
 
Non-Landfill
Retirement
Liability
 
Total
Balance at January 1, 2018
$
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 consolidated statement of operations
(37
)
 
1,497

 
1,460

Changes in estimates recorded to consolidated 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

Liabilities assumed in acquisitions

 
220

 
220

New asset retirement obligations
2,705

 

 
2,705

Accretion
2,772

 
2,829

 
5,601

Changes in estimates recorded to consolidated statement of operations
248

 
2,437

 
2,685

Changes in estimates recorded to consolidated balance sheet
3,303

 
562

 
3,865

Expenditures
(7,718
)
 
(2,121
)
 
(9,839
)
Currency translation and other
282

 
201

 
483

Balance at December 31, 2019
$
39,401

 
$
36,250

 
$
75,651


All of the landfill facilities reflected in the above table were active as of December 31, 2019 and 2018. The 2019 and 2018 environmental changes in estimates recorded to the consolidated statements of operations include $2.3 million and $1.2 million, respectively, related to increased facility closure costs at one of our locations.
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,
 
2020
$
7,571

2021
10,307

2022
14,407

2023
11,329

2024
3,344

Thereafter
277,001

Undiscounted closure and post-closure liabilities
323,959

Less: Discount at credit-adjusted risk-free rate
(158,186
)
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed
(90,122
)
Present value of closure and post-closure liabilities
$
75,651