RECLAMATION

Reclamation and mine closure costs are based principally on legal and regulatory requirements. Management estimates costs associated with reclamation of mining properties. On an ongoing basis, management evaluates its estimates and assumptions, and future expenditures could differ from current estimates.

Changes to the Company’s asset retirement obligations for operating sites are as follows:



	Three months ended March 31,
In thousands	2017			2016
Asset retirement obligation - Beginning	$	97,380		$	82,072
Accretion	2,338			1,960
Additions and changes in estimates	—			251
Settlements	(478		)	(309		)
Asset retirement obligation - Ending	$	99,240		$	83,974

The Company has accrued $2.0 million and $1.9 million at March 31, 2017 and December 31, 2016, respectively, for reclamation liabilities related to former mining activities, which are included in Reclamation.