REMEDIAL LIABILITIES

12 Months Ended

Dec. 31, 2021

Environmental Remediation Obligations [Abstract]

The changes to remedial liabilities from January 1, 2020 through December 31, 2021 were as follows (in thousands):


	Remedial Liabilities for Landfill Sites		Remedial Liabilities for Inactive Sites		Remedial Liabilities (Including Superfund) for Non-Landfill Operations		Total
Balance at January 1, 2020	$	1,851	$	61,991	$	50,331	$	114,173


Accretion	90		2,607		1,701		4,398
Changes in estimates recorded to consolidated statement of operations	(15)		2,873		1,272		4,130
Expenditures	(61)		(4,332)		(3,810)		(8,203)
Currency translation and other	—		(79)		394		315
Balance at December 31, 2020	1,865		63,060		49,888		114,813
Liabilities assumed in acquisitions	—		—		1,216		1,216

Accretion	90		2,614		1,684		4,388
Changes in estimates recorded to consolidated statement of operations	(126)		(178)		600		296
Expenditures	(49)		(4,889)		(3,966)		(8,904)
Currency translation and other	—		(820)		884		64
Balance at December 31, 2021	$	1,780	$	59,787	$	50,306	$	111,873

In 2021, there were no significant charges or benefits resulting from changes in estimates for remedial liabilities. During 2020, the Company increased its remedial liabilities for an inactive site and a Superfund site by $3.3 million and $1.8 million, respectively, due to updated regulatory remediation requirements received during the year.

Anticipated payments at December 31, 2021 (based on current estimated costs and anticipated timing of necessary regulatory approvals to commence work on remedial activities) for each of the next five years and thereafter were as follows (in thousands):


Years ending December 31,
2022	$	14,416
2023	17,530
2024	12,098
2025	7,769
2026	6,002
Thereafter	73,185
Undiscounted remedial liabilities	131,000
Less: Discount at risk free rates	(19,127)
Total remedial liabilities	$	111,873

The following table presents the Company's estimated remedial liabilities and reasonably possible additional liabilities as of December 31, 2021 disaggregated by facility/site type (in thousands, except percentages):


Type of Facility or Site	Remedial Liabilities		% of Total		Reasonably Possible Additional Liabilities (1)
Facilities now used in active conduct of the Company's business (44 facilities)	$	42,875	38.3	%	$	8,520
Inactive facilities not now used in active conduct of the Company's business but most of which were acquired because the assumption of remedial liabilities for such facilities was part of the purchase price for the CSD assets (24 facilities)	59,801		53.5		11,237
Superfund sites (16 sites)	9,197		8.2		1,380
Total	$	111,873	100.0	%	$	21,137

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(1)Amounts represent the high end of the range of management's best estimate of the reasonably possible additional liabilities.

The following table presents the Company's estimated remedial liabilities and reasonably possible additional liabilities as of December 31, 2021 disaggregated by facilities/sites which represent at least 5% of the total and with all other facilities/ sites combined (in thousands, except percentages):


Location	Type of Facility or Site	Remedial Liabilities(1)		% of Total		Reasonably Possible Additional Liabilities(2)
Baton Rouge, LA	Closed incinerator and landfill	$	25,761	23.0	%	$	4,306
Bridgeport, NJ	Closed incinerator	17,792		15.9		3,605
Mercier, Quebec	Idled incinerator and legal proceedings	11,460		10.3		1,729
Linden, NJ	Operating solvent recycling center	6,974		6.2		1,460
Various	All other incinerators, landfills, wastewater treatment facilities and service centers (64 facilities)	40,689		36.4		8,657
Various	Superfund sites (each representing less than 5% of total liabilities) (16 sites)	9,197		8.2		1,380
Total		$	111,873	100.0	%	$	21,137

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(1)$24.1 million of the $111.9 million remedial liabilities include estimates related to the legal and administrative proceedings discussed in Note 17, "Commitments and Contingencies," as well as other such estimated remedial liabilities.

(2)Amounts represent the high end of the range of management's best estimate of the reasonably possible additional liabilities.

Revisions to remediation reserve requirements may result in upward or downward adjustments to income from operations in any given period. The Company believes that its extensive experience in the environmental services business, as well as its involvement with a large number of sites, provides a reasonable basis for estimating its aggregate liability. It is possible, however, that future changes in available technology, regulatory or enforcement developments, the results of environmental studies or other factors could necessitate the recording of additional liabilities or the revision of currently recorded liabilities that could be material. Since the Company's satisfaction of the liabilities will occur over many years, the Company cannot reasonably predict the nature or extent of possible future events or the impact that those events, if any, might have on the current estimates of remedial liabilities.