The Company has continuing plans to remediate manufacturing facilities at sites around the world as and when those operations are expected to cease or we are required to decommission the sites according to local laws and regulations. The liability for estimated plant closure costs includes costs for environmental remediation liabilities and asset retirement obligations.

The principal site giving rise to asset retirement obligations is the manufacturing site at Ellesmere Port in the United Kingdom. There are also asset retirement obligations and environmental remediation liabilities on a much smaller scale in respect of other manufacturing sites.

Movements in the provisions are summarized as follows:


(in millions)	2023			2022			2021
Total at January 1	$	57.2		$	56.5		$	58.5
Charge for the period		8.9			5.3			3.9
Utilized in the period		(4.9	)		(4.2	)		(5.3	)
Exchange effect		0.4			(0.4	)		(0.6	)
Total at December 31		61.6			57.2			56.5
Due within one year		(4.6	)		(5.3	)		(5.2	)
Due after one year	$	57.0		$	51.9		$	51.3

Amounts due within one year refer to provisions where expenditure is expected to arise within one year of the balance sheet date.

The charge for the period in 2023 represents the accretion expense recognized of $3.7 million and a further $5.2 million primarily in respect of changes in the expected cost and scope of future remediation activities. The charges for plant closure provisions are recognized in cost of goods sold for our reporting segments and within selling, general and administrative expenses for Corporate costs.

We recognize environmental remediation liabilities when they are probable and the costs can be reasonably estimated, and asset retirement obligations when there is an obligation based on a legal requirement, including those arising from a Company promise, and the costs can be reasonably estimated. The Company has to anticipate the program of work required and the associated future expected costs, and comply with environmental legislation in the countries in which it operates or has operated in.

Expenditure utilizing plant closure provisions was $4.9 million, $4.2 million and $5.3 million in 2023, 2022 and 2021, respectively.