Asset Retirement Obligations

12 Months Ended

Dec. 31, 2019

Asset Retirement Obligation Disclosure [Abstract]

ASSET RETIREMENT OBLIGATIONS

NOTE M—ASSET RETIREMENT OBLIGATIONS

Mine reclamation or future remediation costs for inactive mines are accrued based on management’s best estimate at the end of each period of the costs expected to be incurred at a site. Such cost estimates include, where applicable, ongoing care, maintenance and monitoring costs. Changes in estimates at inactive mines are reflected in earnings in the period an estimate is revised.

As of December 31, 2019 and 2018, we had a liability of $25.8 million and $18.4 million, respectively, in other long-term obligations related to our asset retirement obligations. Changes in the asset retirement obligations (in thousands) during the years ended December 31, 2019 and 2018 are as follows:

	December 31,   2019		December 31, 2018
Beginning balance	$	18,413	$	19,032
Accretion	1,531		1,214
Additions and revisions of prior estimates	5,881		(319		)
Addition related to EPMH acquisition	—		2,733
EPMH measurement period adjustment	—		(2,131		)
Disposal related to sale of transloads	—		(2,116		)
Ending balance	$	25,825	$	18,413

The increase in liability is primarily attributable to additions due to increased environmental and acreage disturbance at certain plant sites and revisions of estimates of closure dates of certain plants sites.