oÅset adjusting the carrying amount of the related long-lived asset.
In applying the provisions of SFAS 143, the Company has concluded that a landÑll's asset retirement
obligation includes estimates of all costs related to Ñnal capping, closure and post-closure. Costs associated
with a landÑll's daily maintenance activities during the operating life of the landÑll, such as leachate disposal,
groundwater and gas monitoring, and other pollution control activities, continue to be charged to expense as
70