CLOSURE AND POST-CLOSURE LIABILITIES

9 Months Ended

Sep. 30, 2023

Asset Retirement Obligation Disclosure [Abstract]

The changes to closure and post-closure liabilities (also referred to as “asset retirement obligations”) from January 1, 2023 through September 30, 2023 were as follows (in thousands):


	Landfill Retirement Liability		Non-Landfill Retirement Liability		Total
Balance at January 1, 2023	$	62,251	$	56,550	$	118,801
Liabilities assumed in acquisitions	—		574		574
Measurement period adjustments from prior period acquisitions	—		3,015		3,015
New asset retirement obligations	2,221		—		2,221

Accretion	3,765		3,351		7,116
Changes in estimates recorded to consolidated statement of operations	—		47		47
Changes in estimates recorded to consolidated balance sheet	(327)		1,461		1,134
Expenditures	(7,205)		(5,852)		(13,057)
Currency translation and other	20		20		40
Balance at September 30, 2023	$	60,725	$	59,166	$	119,891

During the first quarter of 2023, the Company's non-commercial landfill at the Deer Park, Texas incineration facility reached its permitted capacity, as expected. The Company has commenced closure activities; however, there have been no changes to the liabilities related to this location. In the nine months ended September 30, 2023, there were no significant benefits or charges resulting from changes in estimates for closure and post-closure liabilities.