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CLOSURE AND POST-CLOSURE LIABILITIES
12 Months Ended
Dec. 31, 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, 2020 through December 31, 2021 were as follows (in thousands):
Landfill
Retirement
Liability
Non-Landfill
Retirement
Liability
Total
Balance at January 1, 2020$39,401 $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, 202048,412 39,514 87,926 
Liabilities assumed in acquisitions— 1,446 1,446 
New asset retirement obligations2,443 — 2,443 
Accretion3,655 3,702 7,357 
Changes in estimates recorded to consolidated statement of operations2,287 396 2,683 
Changes in estimates recorded to consolidated balance sheet2,297 1,415 3,712 
Expenditures(5,818)(784)(6,602)
Currency translation and other149 (11)138 
Balance at December 31, 2021$53,425 $45,678 $99,103 
During 2020, the Company took actions to begin the closure of two of its commercial landfill sites. The Altair landfill reached its permitted capacity and the Westmorland landfill was closed due to the costs of obtaining and maintaining permits and operating the landfill. The changes in estimate recorded to the consolidated statement of operations includes $2.3 million and $6.8 million in 2021 and 2020, respectively, related to the closure of these two commercial landfills.
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):
Years ending December 31, 
2022$12,612 
202311,452 
202413,460 
202510,791 
20268,143 
Thereafter276,236 
Undiscounted closure and post-closure liabilities332,694 
Less: Discount at credit-adjusted risk-free rate(158,941)
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed(74,650)
Present value of closure and post-closure liabilities$99,103