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Asset Retirement Obligations
 12 Months Ended
Dec. 31, 2019
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligation Asset Retirement Obligations

We have legal obligations associated with our facilities and right-of-way contracts we hold. Where we can reasonably estimate the ARO, we accrue a liability based on an estimate of the timing and amount of settlement. We record changes in these estimates based on changes in the expected amount and timing of payments to settle our obligations. We did not have any material assets that were legally restricted for use in settling asset retirement obligations as of December 31, 2019 and 2018.
The following table presents the changes in the net asset retirement obligations for the years ended December 31, 2019 and 2018 (in millions):
 
2019
 
2018
Net asset retirement obligations at January 1
$
28.1

 
$
28.1

Liabilities acquired (1)
1.7

 
—

Liabilities incurred
3.4

 
1.2

Liabilities settled
(0.1
)
 
(2.8
)
Accretion expense
1.7

 
1.6

Net asset retirement obligations at December 31 (2)
$
34.8

 
$
28.1


(1)
Relates to the Jackalope Acquisition, which is further discussed in Note 3.
(2)
Includes $1.5 million and $0.5 million of current ARO liabilities at December 31, 2019 and 2018.