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REMEDIAL LIABILITIES | 12 Months Ended
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Dec. 31, 2017
Environmental Remediation Obligations [Abstract] |
REMEDIAL LIABILITIES | REMEDIAL LIABILITIES The changes to remedial liabilities from January 1, 2016 through December 31, 2017 were as follows (in thousands):
| Remedial Liabilities for Landfill Sites |  | Remedial Liabilities for Inactive Sites |  | Remedial Liabilities (Including Superfund) for Non-Landfill Operations |  | Total
Balance at January 1, 2016 | $ | 2,327 |  |  | $ | 63,613 |  |  | $ | 66,052 |  |  | $ | 131,992 |
Liabilities assumed in acquisitions | — |  |  | — |  |  | 2,041 |  |  | 2,041 |
Accretion | 110 |  |  | 2,737 |  |  | 2,227 |  |  | 5,074 |
Changes in estimates recorded to statement of operations | (538 | ) |  | 1,520 |  |  | (2,617 | ) |  | (1,635 | )
Expenditures | (122 | ) |  | (3,893 | ) |  | (5,907 | ) |  | (9,922 | )
Currency translation and other | — |  |  | 174 |  |  | 283 |  |  | 457 |
Balance at December 31, 2016 | 1,777 |  |  | 64,151 |  |  | 62,079 |  |  | 128,007 |
Measurement period adjustments from prior period acquisitions | — |  |  | — |  |  | 504 |  |  | 504 |
Accretion | 86 |  |  | 2,648 |  |  | 1,978 |  |  | 4,712 |
Changes in estimates recorded to statement of operations | (21 | ) |  | (289 | ) |  | 355 |  |  | 45 |
Expenditures | (42 | ) |  | (3,906 | ) |  | (5,792 | ) |  | (9,740 | )
Currency translation and other | — |  |  | 2,738 |  |  | (1,798 | ) |  | 940 |
Balance at December 31, 2017 | $ | 1,800 |  |  | $ | 65,342 |  |  | $ | 57,326 |  |  | $ | 124,468 |
There were no significant (benefits) charges in 2017 and 2016 resulting from changes in estimates for remedial liabilities. Anticipated payments at December 31, 2017 (based on current estimated costs and anticipated timing of necessary regulatory approvals to commence work on remedial activities) for each of the next five years and thereafter were as follows (in thousands):
Year ending December 31, |
2018 | $ | 14,507 |
2019 | 16,934 |
2020 | 15,259 |
2021 | 10,212 |
2022 | 7,566 |
Thereafter | 83,767 |
Undiscounted remedial liabilities | 148,245 |
Less: Discount | (23,777 | )
Total remedial liabilities | $ | 124,468 |
Based on currently available facts and legal interpretations, existing technology, and presently enacted laws and regulations, the Company estimates that its aggregate liabilities as of December 31, 2017 for future remediation relating to all of its owned or leased facilities and the Superfund sites for which the Company has current or potential future liability is approximately $124.5 million. The Company also estimates that it is reasonably possible that the amount of such total liabilities could be as much as $23.1 million more. Future changes in either available technology or applicable laws or regulations could affect such estimates of remedial liabilities. Since the Company's satisfaction of the liabilities will occur over many years, the Company cannot now reasonably predict the nature or extent of future changes in either available technology or applicable laws or regulations and the impact that those changes, if any, might have on the current estimates of remedial liabilities. The following tables show, respectively, (i) the amounts of such estimated liabilities associated with the types of facilities and sites involved and (ii) the amounts of such estimated liabilities associated with each facility or site which represents at least 5% of the total and with all other facilities and sites as a group and as of December 31, 2017. (10) REMEDIAL LIABILITIES (Continued) Estimates Based on Type of Facility or Site (in thousands):
Type of Facility or Site | Remedial Liability |  | % of Total |  | Reasonably Possible Additional Liabilities(1)
Facilities now used in active conduct of the Company's business (44 facilities) | $ | 54,193 |  |  | 43.5 | % |  | $ | 11,747 |
Inactive facilities not now used in active conduct of the Company's business but most of which were acquired because the assumption of remedial liabilities for such facilities was part of the purchase price for the CSD assets (38 facilities) | 62,706 |  |  | 50.4 |  |  | 10,549 |
Superfund sites owned by third parties (16 sites) | 7,569 |  |  | 6.1 |  |  | 757 |
Total | $ | 124,468 |  |  | 100.0 | % |  | $ | 23,053 |
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(1) | Amounts represent the high end of the range of management's best estimate of the reasonably possible additional liabilities.
Estimates Based on Amount of Potential Liability (in thousands):
Location | Type of Facility or Site |  | Remedial Liability |  | % of Total |  | Reasonably Possible Additional Liabilities(1)
Baton Rouge, LA(2) | Closed incinerator and landfill |  | $ | 23,357 |  |  | 18.8 | % |  | $ | 3,938 |
Bridgeport, NJ | Closed incinerator |  | 18,394 |  |  | 14.8 |  |  | 2,534 |
Mercier, Quebec(2) | Idled incinerator and legal proceedings |  | 10,414 |  |  | 8.4 |  |  | 1,105 |
Linden, NJ | Operating solvent recycling center |  | 7,678 |  |  | 6.2 |  |  | 825 |
Various(2) | All other incinerators, landfills, wastewater treatment facilities and service centers (78 facilities) |  | 57,056 |  |  | 45.7 |  |  | 13,894 |
Various(2) | Superfund sites (each representing less than 5% of total liabilities) owned by third parties (16 sites) |  | 7,569 |  |  | 6.1 |  |  | 757 |
Total |  |  | $ | 124,468 |  |  | 100.0 | % |  | $ | 23,053 |
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(1) | Amounts represent the high end of the range of management's best estimate of the reasonably possible additional liabilities.
(2) | $17.9 million of the $124.5 million remedial liabilities and $1.8 million of the $23.1 million reasonably possible additional liabilities include estimates of remediation liabilities related to the legal and administrative proceedings discussed in Note 17, "Commitments and Contingencies," as well as other such estimated remedial liabilities.
Revisions to remediation reserve requirements may result in upward or downward adjustments to income from operations in any given period. The Company believes that its extensive experience in the environmental services business, as well as its involvement with a large number of sites, provides a reasonable basis for estimating its aggregate liability. It is possible, however, that technological, regulatory or enforcement developments, the results of environmental studies, or other factors could necessitate the recording of additional liabilities or the revision of currently recorded liabilities that could be material. The impact of such future events cannot be estimated at the current time.

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- Definition The entire disclosure for environmental loss contingencies, such as presence of hazardous waste, relevant information from reports issued by regulators, and estimated costs to achieve compliance with regulatory requirements. This element may be used for all of an entity's disclosures about environmental loss contingencies. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2175709 + Details
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