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CLOSURE AND POST-CLOSURE LIABILITIES
9 Months Ended
Sep. 30, 2017
Asset Retirement Obligation Disclosure [Abstract]  
CLOSURE AND POST-CLOSURE LIABILITIES
CLOSURE AND POST-CLOSURE LIABILITIES
The changes to closure and post-closure liabilities (also referred to as “asset retirement obligations”) from January 1, 2017 through September 30, 2017 were as follows (in thousands):
 
Landfill
Retirement
Liability
 
Non-Landfill
Retirement
Liability
 
Total
Balance at January 1, 2017
$
30,630

 
$
27,701

 
$
58,331

Liabilities assumed in acquisitions

 
27

 
27

Measurement period adjustments from prior period acquisitions

 
596

 
596

New asset retirement obligations
1,376

 

 
1,376

Adjustment related to disposition of business

 
(1,170
)
 
(1,170
)
Accretion
1,658

 
1,882

 
3,540

Changes in estimates recorded to statement of operations
(131
)
 
(126
)
 
(257
)
Changes in estimates recorded to balance sheet

 
(284
)
 
(284
)
Expenditures
(2,269
)
 
(352
)
 
(2,621
)
Currency translation and other
182

 
119

 
301

Balance at September 30, 2017
$
31,446

 
$
28,393

 
$
59,839


All of the landfill facilities included in the above were active as of September 30, 2017. There were no significant charges (benefits) in 2017 resulting from changes in estimates for closure and post-closure liabilities.
New asset retirement obligations incurred during the first nine months of 2017 were discounted at the credit-adjusted risk-free rate of 6.32%.