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Reclamation
9 Months Ended
Sep. 30, 2018
Asset Retirement Obligation Disclosure [Abstract]  
RECLAMATION
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 its operating sites are as follows:
 
Three months ended September 30,
 
Nine months ended September 30,
In thousands
2018
 
2017
 
2018
 
2017
Asset retirement obligation - Beginning

$122,907

 

$90,002

 
$
118,799

 
$
86,754

Accretion
2,830

 
2,167

 
8,141

 
6,347

Additions and changes in estimates

 
3,116

 

 
3,116

Settlements
(1,171
)
 
(656
)
 
(2,374
)
 
(1,588
)
Asset retirement obligation - Ending

$124,566

 

$94,629

 
$
124,566

 
$
94,629


The Company accrued $2.2 million and $2.0 million at September 30, 2018 and December 31, 2017, respectively, for reclamation liabilities related to former mining activities, which are included in Reclamation.