OTHER ITEMS AND CHARGES

Southbridge Landfill Closure Charge

In June 2017, we initiated the plan to cease operations of our Southbridge Landfill. Accordingly, in fiscal year 2017, we recorded charges associated with the closure of our Southbridge Landfill as follows:



	Fiscal Year Ended December 31,
	2017		2016		2015
Asset impairment charge (1)	$	47,999	$	—	$	—
Project development charge (2)	9,149		—		—
Environmental remediation charge (3)	6,379		—		—
Legal and transaction costs (4)	1,656		—		—
Southbridge Landfill closure charge	$	65,183	$	—	$	—


(1)	We performed a test of recoverability under FASB ASC 360, which indicated that the carrying value of our asset group that includes the Southbridge Landfill was no longer recoverable and, as a result, the asset group was assessed for impairment with an impairment charge allocated to the long-lived assets of the Southbridge Landfill in accordance with FASB ASC 360.


(2)	We wrote-off deferred costs associated with Southbridge Landfill permitting activities no longer deemed viable.


(3)	We recorded an environmental remediation charge associated with the future installation of a municipal waterline. See Note 10, Commitments and Contingencies for additional disclosure.


(4)	We incurred legal and other transaction costs associated with various matters as part of the Southbridge Landfill closure. See Note 10, Commitments and Contingencies for additional disclosure.

Environmental Remediation Charge

We recorded an environmental remediation charge of $900 in fiscal year 2016 due to changes in cost estimates associated with the Potsdam environmental remediation liability.

See Item 3, “Legal Proceedings” and Note 10, Commitments and Contingencies for further disclosure.

Expense from Divestiture, Acquisition and Financing Costs

In fiscal year 2017, we incurred $176 of expenses primarily associated with legal costs for the acquisition of Complete in January 2018.

See Note 4, Business Combinations for disclosure over the acquisition.

Contract Settlement Charge

In fiscal year 2015, we recorded a contract settlement charge of $1,940 associated with settlement of the Expera Old Town, LLC v. Casella Waste Systems, Inc. legal matter.