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CLOSURE AND POST-CLOSURE LIABILITIES
9 Months Ended
Sep. 30, 2020
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, 2020 through September 30, 2020 were as follows (in thousands):
Landfill
Retirement
Liability
Non-Landfill
Retirement
Liability
Total
Balance at January 1, 2020$39,401 $36,250 $75,651 
Liabilities assumed in acquisitions— 265 265 
New asset retirement obligations1,643 — 1,643 
Accretion2,373 2,516 4,889 
Changes in estimates recorded to statement of operations4,503 (14)4,489 
Changes in estimates recorded to balance sheet179 15 194 
Expenditures(2,116)(622)(2,738)
Currency translation and other(133)(44)(177)
Balance at September 30, 2020$45,850 $38,366 $84,216 
During the first nine months of 2020, the Company has taken actions to begin the closure of one of its commercial landfill sites resulting in a $4.5 million increase to the related closure and post-closure liability. The remaining ten landfill facilities remain active as of September 30, 2020. In the nine months ended September 30, 2020, other than this charge, 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 2020 were discounted at the credit-adjusted risk-free rate of 5.60%.