OTHER ITEMS AND CHARGES

12 Months Ended

Dec. 31, 2019

Unusual or Infrequent Items, or Both [Abstract]

Southbridge Landfill Closure Charge, Net

In June 2017, we initiated the plan to cease operations of our Southbridge Landfill and later closed it in November 2018 when Southbridge Landfill reached its final capacity. Accordingly, in fiscal years 2019, 2018 and 2017, we recorded charges associated with the closure of our Southbridge Landfill as follows:


	Fiscal Year Ended December 31,
	2019		2018		2017
Asset impairment charge (1)	$	—	$	—	$	47,999
Project development charge (2)	—		—		9,149
Environmental remediation charge (3)	—		—		6,379
Contract settlement charge (4)	—		8,724		—
Landfill closure project charge (5)	—		6,012		—
Charlton settlement charge (6)	—		1,216		—
Legal and transaction costs (7)	2,709		2,102		1,656
Recovery on insurance settlement (8)	—		(10,000)		—
Southbridge Landfill closure charge, net	$	2,709	$	8,054	$	65,183

(1)We performed a test of recoverability under FASB ASC 360, which indicated that the carrying value of our asset group that includes the Southbridge Landfill was no longer recoverable and, as a result, the asset group was assessed for impairment with an impairment charge allocated to the long-lived assets of the Southbridge Landfill in accordance with FASB ASC 360.

(2)We wrote-off deferred costs associated with Southbridge Landfill permitting activities no longer deemed viable.

(3)We recorded an environmental remediation charge associated with the installation of a municipal waterline.

(4)We recorded a contract settlement charge associated with the closure of Southbridge Landfill and the remaining future obligations due to the Town of Southbridge under the landfill operating agreement with the Town of Southbridge.

(5)We recorded a landfill closure project charge associated with increased costs under the revised closure plan at our Southbridge Landfill.

(6)We established a reserve associated with settlement of the Town of Charlton's claim against us.

(7)We incurred legal costs as well as other costs associated with various matters as part of the Southbridge Landfill closure.

(8)We recorded a recovery on an environmental insurance settlement associated with the Southbridge Landfill closure.

Expense from Acquisition Activities and Other Items

In fiscal year 2019, we recorded a charge of $2,687 associated primarily with acquisition activities. In fiscal year 2018, we recorded a charge of $1,872 associated with acquisition activities and the write-off of deferred costs related to the expiration of our shelf registration statement, and in fiscal year 2017, we recorded a charge of $176 associated with acquisition activities. See Note 5, Business Combinations for disclosure over acquisition activity.

Contract Settlement Charge

In fiscal year 2018, we recorded contract settlement charges of $2,100 associated with the termination and discounted buy-out of a commodities marketing and brokerage agreement.

Development Project Charge

In fiscal year 2018, we recorded a development project charge of $311 associated with previously deferred costs that were written off as a result of the negative vote in a public referendum relating to the NCES Landfill.