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CLOSURE AND POST-CLOSURE LIABILITIES | 12 Months Ended
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Dec. 31, 2021
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 December 31, 2021 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 obligations | 2,101 |  |  | — |  |  | 2,101 |
Accretion | 3,254 |  |  | 3,399 |  |  | 6,653 |
Changes in estimates recorded to consolidated statement of operations | 6,465 |  |  | 103 |  |  | 6,568 |
Changes in estimates recorded to consolidated balance sheet | 481 |  |  | 201 |  |  | 682 |
Expenditures | (3,445) |  |  | (753) |  |  | (4,198) |
Currency translation and other | 155 |  |  | 49 |  |  | 204 |
Balance at December 31, 2020 | 48,412 |  |  | 39,514 |  |  | 87,926 |
Liabilities assumed in acquisitions | — |  |  | 1,446 |  |  | 1,446 |
New asset retirement obligations | 2,443 |  |  | — |  |  | 2,443 |
Accretion | 3,655 |  |  | 3,702 |  |  | 7,357 |
Changes in estimates recorded to consolidated statement of operations | 2,287 |  |  | 396 |  |  | 2,683 |
Changes in estimates recorded to consolidated balance sheet | 2,297 |  |  | 1,415 |  |  | 3,712 |
Expenditures | (5,818) |  |  | (784) |  |  | (6,602) |
Currency translation and other | 149 |  |  | (11) |  |  | 138 |
Balance at December 31, 2021 | $ | 53,425 |  |  | $ | 45,678 |  |  | $ | 99,103 |
During 2020, the Company took actions to begin the closure of two of its commercial landfill sites. The Altair landfill reached its permitted capacity and the Westmorland landfill was closed due to the costs of obtaining and maintaining permits and operating the landfill. The changes in estimate recorded to the consolidated statement of operations includes $2.3 million and $6.8 million in 2021 and 2020, respectively, related to the closure of these two commercial landfills. 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):
Years ending December 31, |
2022 | $ | 12,612 |
2023 | 11,452 |
2024 | 13,460 |
2025 | 10,791 |
2026 | 8,143 |
Thereafter | 276,236 |
Undiscounted closure and post-closure liabilities | 332,694 |
Less: Discount at credit-adjusted risk-free rate | (158,941) |
Less: Undiscounted estimated closure and post-closure liabilities relating to airspace not yet consumed | (74,650) |
Present value of closure and post-closure liabilities | $ | 99,103 |

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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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