Final Capping, Closure and Post-Closure Costs

8 Months Ended

Dec. 31, 2014

Asset Retirement Obligation Disclosure [Abstract]

Final Capping, Closure and Post-Closure Costs

8.	FINAL CAPPING, CLOSURE AND POST-CLOSURE COSTS

Accrued final capping, closure and post-closure costs include the current and non-current portion of costs associated with obligations for final capping closure and post-closure of our landfills. We estimate our future final capping, closure and post-closure costs in order to determine the final capping, closure and post-closure expense per ton of waste placed into each landfill as further described in Note 3 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 final capping, closure and post-closure liabilities for transition period 2014, fiscal year 2014, and fiscal year 2013 are as follows:


	Eight Months Ended December 31, 2014			Fiscal Year Ended April 30,
	Eight Months Ended December 31, 2014			2014			2013
Beginning balance	$	44,654		$	43,170		$	39,629
Obligations incurred		2,169			3,621			3,188
Revisions in estimates (1)		(3,378	)		(3,728	)		(694	)
Accretion expense		2,275			3,967			3,538
Obligations settled (2)		(5,891	)		(2,376	)		(2,491	)

Ending balance	$	39,829		$	44,654		$	43,170

(1)

The revisions in estimates for final capping, closure and post-closure for transition period 2014, fiscal year 2014 and fiscal year 2013 consist of changes in cost estimates and the timing of final capping and closure events, as well as changes to expansion airspace and tonnage placement assumptions.

(2)	Includes amounts that are being processed through accounts payable as a part of our disbursement cycle.