CLOSURE AND POST-CLOSURE LIABILITIES

9 Months Ended

Sep. 30, 2021

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, 2021 through September 30, 2021 were as follows (in thousands):

	Landfill Retirement Liability		Non-Landfill Retirement Liability		Total
Balance at January 1, 2021	$	48,412	$	39,514	$	87,926
Liabilities assumed in acquisitions	—		451		451
New asset retirement obligations	1,979		—		1,979
Accretion	2,600		2,744		5,344
Changes in estimates recorded to consolidated statement of operations	35		291		326
Changes in estimates recorded to consolidated balance sheet	668		1,226		1,894
Expenditures	(4,420)		(461)		(4,881)
Currency translation and other	—		(11)		(11)
Balance at September 30, 2021	$	49,274	$	43,754	$	93,028

In the nine months ended September 30, 2021, there were no significant charges (benefits) resulting from changes in estimates for closure and post-closure liabilities.

New asset retirement obligations incurred during the first nine months of 2021 were discounted at the credit-adjusted risk-free rate of 4.84%.