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 of our landfills in order to determine the final capping, closure and post-closure expense per ton of waste placed into each landfill. The anticipated time frame 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:


	Six Months Ended June 30,
	2026		2025
Beginning balance	$	192,722	$	172,230
Obligations incurred	6,702		3,834

Accretion expense	7,927		7,316

Obligations settled (1)	(2,388)		(1,917)
Ending balance	$	204,963	$	181,463

(1)May include amounts paid and amounts that are being processed through accounts payable as a part of our disbursement cycle.