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Reclamation
9 Months Ended
Sep. 30, 2019
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
2019
 
2018
 
2019
 
2018
Asset retirement obligation - Beginning

$137,545

 

$122,907

 
$
133,508

 
$
118,799

Accretion
3,024

 
2,830

 
8,878

 
8,141

Settlements
(833
)
 
(1,171
)
 
(2,650
)
 
(2,374
)
Asset retirement obligation - Ending

$139,736

 

$124,566

 
$
139,736

 
$
124,566


The Company accrued $1.9 million and $2.0 million at September 30, 2019 and December 31, 2018, respectively, for reclamation liabilities related to former mining activities, which are included in Reclamation.