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CLOSURE AND POST-CLOSURE LIABILITIES
9 Months Ended
Sep. 30, 2013
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”) for the nine months ended September 30, 2013 were as follows (in thousands):
 
 
Landfill
Retirement
Liability
 
Non-Landfill
Retirement
Liability
 
Total
Balance at January 1, 2013
 
$
26,658

 
$
27,590

 
$
54,248

Liabilities assumed in acquisitions
 

 
659

 
659

Adjustments during the measurement period related to acquisitions
 

 
(10,201
)
 
(10,201
)
New asset retirement obligations
 
3,321

 

 
3,321

Accretion
 
2,255

 
1,281

 
3,536

Changes in estimates recorded to statement of income
 
(398
)
 
99

 
(299
)
Changes in estimates recorded to balance sheet
 
299

 

 
299

Expenditures
 
(3,527
)
 
(310
)
 
(3,837
)
Currency translation and other
 
(152
)
 
(80
)
 
(232
)
Balance at September 30, 2013
 
$
28,456

 
$
19,038

 
$
47,494


All of the landfill facilities included in the above were active as of September 30, 2013. New asset retirement obligations incurred during the first nine months of 2013 were discounted at the credit-adjusted risk-free rate of 6.60%. There were no significant charges (benefits) in 2013 resulting from changes in estimates for closure and post-closure liabilities.