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 September 30,						Nine months ended September 30,
In thousands	2017			2016			2017			2016
Asset retirement obligation - Beginning	$	101,127		$	85,545		$	97,380		$	82,072
Accretion	2,455			2,059			7,190			6,027
Additions and changes in estimates	3,116			(239		)	3,116			(118		)
Settlements	(656		)	(183		)	(1,644		)	(799		)
Asset retirement obligation - Ending	$	106,042		$	87,182		$	106,042		$	87,182

The Company has accrued $2.1 million and $1.9 million at September 30, 2017 and December 31, 2016, respectively, for reclamation liabilities related to former mining activities, which are included in Reclamation.

The Company increased the reclamation liability at Rochester by $3.1 million at September 30, 2017 due to leach pad expansion.