CLOSURE AND POST-CLOSURE LIABILITIES

12 Months Ended

Dec. 31, 2022

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 December 31, 2022 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	—		1,446		1,446
New asset retirement obligations	2,443		—		2,443
Accretion	3,655		3,702		7,357
Changes in estimates recorded to consolidated statement of operations	2,287		396		2,683
Changes in estimates recorded to consolidated balance sheet	2,297		1,415		3,712
Expenditures	(5,818)		(784)		(6,602)
Currency translation and other	149		(11)		138
Balance at December 31, 2021	53,425		45,678		99,103
Liabilities assumed in acquisitions	—		55		55
Measurement period adjustments from prior period acquisitions	—		1,148		1,148
New asset retirement obligations	3,743		—		3,743
Accretion	4,605		4,147		8,752
Changes in estimates recorded to consolidated statement of operations	1,063		5,712		6,775
Changes in estimates recorded to consolidated balance sheet	3,219		1,742		4,961
Expenditures	(3,373)		(1,778)		(5,151)
Currency translation and other	(431)		(154)		(585)
Balance at December 31, 2022	$	62,251	$	56,550	$	118,801

The Company is in the process of closing two of its commercial landfill sites. The Altair landfill reached its permitted capacity in 2020 and the Westmorland landfill was closed due to the costs of obtaining and maintaining permits and operating the landfill. The changes in estimates recorded to the consolidated statement of operations includes $0.6 million and $2.3 million in 2022 and 2021, respectively, related to the closure of these two commercial landfills. The remainder of the change in estimate recorded to the consolidated statement of operations in 2022 was predominately the result of updated cost estimates for the planned closure of two non-landfill locations expected to commence in 2023.

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,
2023	$	14,414
2024	14,733
2025	12,808
2026	8,369
2027	7,420
Thereafter	290,366
Undiscounted closure and post-closure liabilities	348,110
Less: Discount at credit-adjusted risk-free rate	(153,062)
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed	(76,247)
Present value of closure and post-closure liabilities	$	118,801