Other Items and Charges

Expense from Acquisition Activities and Other Items

In the three and nine months ended September 30, 2018, we recorded charges of $0 and $211, respectively, associated with the write-off of deferred costs related to the expiration of our shelf registration statement and $581 and $719, respectively, associated with acquisition activities.

Contract Settlement Charge

In the three and nine months ended September 30, 2018, we recorded contract settlement charges of $0 and $2,100, respectively, associated with the termination and discounted buy-out of a commodities marketing and brokerage agreement.

Southbridge Landfill Closure (Settlement) Charge, Net

In June 2017, we initiated the plan to cease operations of the Southbridge Landfill as disclosed in Note 8, Commitments and Contingencies. Accordingly, in the three and nine months ended September 30, 2018 and 2017, we recorded charges associated with the closure of the Southbridge Landfill as follows:



	Three Months Ended September 30,					Nine Months Ended September 30,
	2018			2017		2018			2017
Asset impairment charge (1)	$	—		$	—	$	—		$	47,999
Project development charge (2)	—			—		—			9,149
Environmental remediation charge (3)	—			—		—			6,379
Charlton settlement charge (4)	—			—		1,216			—
Legal and transaction costs (5)	502			754		1,044			1,341
Recovery on insurance settlement (6)	(10,000		)	—		(10,000		)	—
Southbridge Landfill closure (settlement) charge, net	$	(9,498	)	$	754	$	(7,740	)	$	64,868


(1)	We performed a test of recoverability under FASB ASC 360, which indicated that the carrying value of our asset group that includes the Southbridge Landfill was no longer recoverable and, as a result, the asset group was assessed for impairment with an impairment charge allocated to the long-lived assets of the Southbridge Landfill in accordance with FASB ASC 360.


(2)	We wrote-off deferred costs associated with Southbridge Landfill permitting activities no longer deemed viable.


(3)	We recorded an environmental remediation charge associated with the future installation of a municipal waterline.


(4)	We established a reserve associated with settlement of the Town of Charlton's claim against us. See Note 8, Commitments and Contingencies for additional disclosure.


(5)	We incurred legal and other transaction costs associated with various matters as part of the Southbridge Landfill closure. See Note 8, Commitments and Contingencies for additional disclosure.


(6)	We recorded a recovery on an environmental insurance settlement associated with the Southbridge Landfill closure. See Note 8, Commitments and Contingencies for additional disclosure.

Development Project Charge

In the three and nine months ended September 30, 2018, we recorded development project charges of $0 and $311, respectively, associated with previously deferred costs that were written off as a result of the negative vote in a public referendum relating to the NCES landfill.