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CLOSURE AND POST-CLOSURE LIABILITIES
12 Months Ended
Dec. 31, 2020
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, 2019 through December 31, 2020 were as follows (in thousands):
Landfill
Retirement
Liability
Non-Landfill
Retirement
Liability
Total
Balance at January 1, 2019$37,809 $32,122 $69,931 
Liabilities assumed in acquisitions— 220 220 
New asset retirement obligations2,705 — 2,705 
Accretion2,772 2,829 5,601 
Changes in estimates recorded to consolidated statement of operations248 2,437 2,685 
Changes in estimates recorded to consolidated balance sheet3,303 562 3,865 
Expenditures(7,718)(2,121)(9,839)
Currency translation and other282 201 483 
Balance at December 31, 201939,401 36,250 75,651 
Liabilities assumed in acquisitions— 265 265 
New asset retirement obligations2,101 — 2,101 
Accretion3,254 3,399 6,653 
Changes in estimates recorded to consolidated statement of operations6,465 103 6,568 
Changes in estimates recorded to consolidated balance sheet481 201 682 
Expenditures(3,445)(753)(4,198)
Currency translation and other155 49 204 
Balance at December 31, 2020$48,412 $39,514 $87,926 
During 2020, the Company took actions to begin the closure of two of its commercial landfill sites. The Altair landfill was closed because it had reached permitted capacity. The Westmorland landfill was closed due to the costs of obtaining and maintaining permits and operating the landfill. The 2020 environmental changes in estimates recorded to the consolidated statement of operations included $6.8 million related to the closure of these two commercial landfills. The 2019 environmental changes in estimates recorded to the consolidated statements of operations included $2.3 million 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, 
2021$14,941 
20227,816 
202316,181 
20246,868 
20255,628 
Thereafter269,477 
Undiscounted closure and post-closure liabilities320,911 
Less: Discount at credit-adjusted risk-free rate(159,164)
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed(73,821)
Present value of closure and post-closure liabilities$87,926