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CLOSURE AND POST-CLOSURE LIABILITIES | 12 Months Ended
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Dec. 31, 2018
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, 2017 through December 31, 2018 were as follows (in thousands):
| Landfill Retirement Liability |  | Non-Landfill Retirement Liability |  | Total
Balance at January 1, 2017 | $ | 30,630 |  |  | $ | 27,701 |  |  | $ | 58,331 |
Liabilities assumed in acquisitions | — |  |  | 59 |  |  | 59 |
Measurement period adjustments from prior period acquisitions | — |  |  | 596 |  |  | 596 |
New asset retirement obligations | 1,881 |  |  | — |  |  | 1,881 |
Adjustment related to disposition of business | — |  |  | (1,170 | ) |  | (1,170 | )
Accretion | 2,243 |  |  | 2,505 |  |  | 4,748 |
Changes in estimates recorded to statement of operations | (131 | ) |  | (109 | ) |  | (240 | )
Changes in estimates recorded to balance sheet | 364 |  |  | (591 | ) |  | (227 | )
Expenditures | (2,777 | ) |  | (448 | ) |  | (3,225 | )
Currency translation and other | 172 |  |  | 112 |  |  | 284 |
Balance at December 31, 2017 | 32,382 |  |  | 28,655 |  |  | 61,037 |
Liabilities assumed in acquisitions | — |  |  | 685 |  |  | 685 |
New asset retirement obligations | 2,518 |  |  | — |  |  | 2,518 |
Accretion | 2,537 |  |  | 2,567 |  |  | 5,104 |
Changes in estimates recorded to statement of operations | (37 | ) |  | 1,497 |  |  | 1,460 |
Changes in estimates recorded to balance sheet | 1,867 |  |  | 64 |  |  | 1,931 |
Expenditures | (1,224 | ) |  | (1,057 | ) |  | (2,281 | )
Currency translation and other | (234 | ) |  | (289 | ) |  | (523 | )
Balance at December 31, 2018 | $ | 37,809 |  |  | $ | 32,122 |  |  | $ | 69,931 |
(10) CLOSURE AND POST-CLOSURE LIABILITIES (Continued) All of the landfill facilities included in the above table were active as of December 31, 2018 and 2017. The 2018 environmental change in estimate recorded to the statement of operations includes $1.2 million related to increased facility closure costs at one of our locations. There were no significant (benefits) charges in 2017 resulting from changes in estimates for closure and post-closure liabilities. New asset retirement obligations incurred during 2018 and 2017 were discounted at the credit-adjusted risk-free rate of 5.66% and 6.32%, respectively. Anticipated payments (based on current estimated costs and anticipated timing of necessary regulatory approvals to commence work on closure and post-closure activities) for each of the next five years and thereafter are as follows (in thousands):
Year ending December 31, |
2019 | $ | 10,574 |
2020 | 9,424 |
2021 | 10,941 |
2022 | 7,626 |
2023 | 9,264 |
Thereafter | 271,314 |
Undiscounted closure and post-closure liabilities | 319,143 |
Less: Discount at credit-adjusted risk-free rate | (155,999 | )
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed | (93,213 | )
Present value of closure and post-closure liabilities | $ | 69,931 |

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- Definition The entire disclosure for an asset retirement obligation and the associated long-lived asset. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2175671 + Details
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