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CLOSURE AND POST-CLOSURE LIABILITIES
9 Months Ended
Sep. 30, 2019
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, 2019 through September 30, 2019 were as follows (in thousands):
 
Landfill
Retirement
Liability
 
Non-Landfill
Retirement
Liability
 
Total
Balance at January 1, 2019
$
37,809

 
$
32,122

 
$
69,931

Liabilities assumed in acquisitions

 
220

 
220

New asset retirement obligations
1,644

 

 
1,644

Accretion
2,113

 
2,100

 
4,213

Changes in estimates recorded to statement of operations

 
142

 
142

Changes in estimates recorded to balance sheet
3,803

 

 
3,803

Expenditures
(4,310
)
 
(1,795
)
 
(6,105
)
Currency translation and other
142

 
169

 
311

Balance at September 30, 2019
$
41,201

 
$
32,958

 
$
74,159


All the landfill facilities included in the above were active as of September 30, 2019. In the nine months ended September 30, 2019, there were no significant charges (benefits) resulting from changes in estimates for closure and post-closure liabilities.
New asset retirement obligations incurred during the first nine months of 2019 were discounted at the credit-adjusted risk-free rate of 6.02%.