text: **REPUBLIC SERVICES, INC. AND SUBSIDIARIES**
  
  **NOTES TO CONSOLIDATED FINANCIAL STATEMENTS**
  **(All tables in millions, except per share data) Ì (Continued)**
  
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              [html]<thead><tr><td>Description</td><td>Historical Practice</td><td>Current Practice ( Effective January 1.2003 )</td></tr></thead><tbody><tr><td>Landfill Asset Amortization</td><td>Not applicable.</td><td>The landfill asset is amortized as airspace is consumed over the life of a specific capping event for final capping or the life of a landfill for closure and post - closure.</td></tr><tr><td>Accretion</td><td>Not applicable.</td><td>Expense recognized as a component of operating expenses at credit - adjusted, risk - free rate using the effective interest method.</td></tr></tbody>
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