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Accrued Capping, Closure and Post Closure
 12 Months Ended
Apr. 30, 2013
Accrued Capping, Closure and Post Closure
8. ACCRUED CAPPING, CLOSURE AND POST CLOSURE

Accrued capping, closure and post-closure costs include the current and non-current portion of costs associated with obligations for closure and post-closure of our landfills. We estimate our future capping, closure and post-closure costs in order to determine the capping, closure and post-closure expense per ton of waste placed into each landfill as further described in Note 2 to these consolidated financial statements. The anticipated timeframe for paying these costs varies based on the remaining useful life of each landfill, as well as the duration of the post-closure monitoring period. The changes to accrued capping, closure and post-closure liabilities are as follows:

 

     Fiscal Year Ended April 30,  
     2013      2012  

Beginning balance

      $         39,629           $         36,407     

Obligations incurred

      3,188           3,123     

Revisions in estimates (1)

      (694)          (1,682)    

Accretion expense

      3,538           3,341     

Payments

      (2,491)           (1,560)    
  

 

 

     

 

 

  

Ending balance

      $ 43,170           $ 39,629     
  

 

 

     

 

 

  

 

(1) The revisions in estimates for capping, closure and post-closure for the years ended April 30, 2013 and 2012 consist of changes in cost estimates and timing of capping and closure events as well as changes to expansion airspace and tonnage placement assumptions.