NOTE 9. CLOSURE AND POST-CLOSURE OBLIGATIONS

Our accrued closure and post-closure obligations represent the expected future costs, including corrective actions, associated with closure and post-closure of our operating and non-operating disposal facilities. Liabilities are recorded when work is probable and the costs can be reasonably estimated. We perform periodic reviews of both non-operating and operating facilities and revise accruals for estimated closure and post-closure, remediation or other costs as necessary. Recorded liabilities are based on our best estimates of current costs and are updated periodically to include the effects of existing technology, presently enacted laws and regulations, inflation and other economic factors.

Changes in closure and post-closure obligations consisted of the following:

	Three Months Ended			Nine Months Ended
$s in thousands	September 30, 2013			September 30, 2013

Closure and post-closure obligations, beginning of period	$	17,252		$	17,362
Accretion expense	314			927
Payments	(369		)	(1,539		)
Adjustments	—			550
Currency translation	(17		)	(120		)
Closure and post-closure obligations, end of period	17,180			17,180
Less current portion	(894		)	(894		)
Long-term portion	$	16,286		$	16,286