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Asset retirement obligations (“ARO”)
9 Months Ended
Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]  
Asset retirement obligations (“ARO”)
Asset retirement obligations ("ARO")
Our asset retirement obligations consist primarily of costs associated with the disposal of spent pot liner used in the reduction cells of our domestic facilities.
The reconciliation of the changes in the asset retirement obligations is presented below:
 
Nine months ended September 30, 2015
Year ended December 31, 2014
Beginning balance, ARO liability
$
36,950

$
27,113

Additional ARO liability incurred
3,723

2,548

ARO liabilities settled
(5,206
)
(4,731
)
Accretion expense
1,360

1,517

Adjustments
(1,886
)

ARO liability from Mt. Holly acquisition

10,503

Ending balance, ARO liability
$
34,941

$
36,950




Certain conditional AROs related to the disposal costs of fixed assets at our primary aluminum facilities have not been recorded because they have an indeterminate settlement date and will be initially recognized in the period in which sufficient information exists to estimate their fair value.