Final Capping, Closure and Post-Closure Costs

12 Months Ended

Dec. 31, 2015

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, Summary of Significant Accounting Policies 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 are as follows:


	Fiscal Year Ended			Eight Months Ended			Fiscal Year Ended
	December 31, 2015			December 31, 2014			April 30, 2014
Beginning balance	$	39,829		$	44,654		$	43,170
Obligations incurred		1,798			2,169			3,621
Revisions in estimates (1)		(2,030	)		(3,378	)		(3,728	)
Accretion expense		3,370			2,275			3,967
Obligations settled (2)		(1,926	)		(5,891	)		(2,376	)

Ending balance	$	41,041		$	39,829		$	44,654

(1)

The revisions in estimates for final capping, closure and post-closure for fiscal year 2015, transition period 2014 and fiscal year 2014 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 paid and amounts that are being processed through accounts payable as a part of our disbursement cycle.