text: In January 2003, the Financial Accounting Standards Board issued Interpretation 46, ""Consolidation of 
  Variable Interest Entities'' (""FIN 46''). FIN 46 introduced a new consolidation model which determines 
  control and consolidation based upon the primary beneÑciary of the potential variability in gains and losses of 
  the entity being evaluated. This interpretation was eÅective for all variable interest entities beginning 
  March 31, 2004. The Company evaluated its organizational structure and concluded that FIN 46 has no 
  impact on its consolidated Ñnancial position, results of operations or cash Öows. 
  
  **2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**
  
  **Use of Estimates**
  
  The consolidated Ñnancial statements have been prepared in accordance with U.S. generally accepted 
  accounting principles and necessarily include amounts based on estimates and assumptions made by 
  management. Actual results could diÅer from these amounts. SigniÑcant items subject to such estimates and 
  assumptions include the depletion and amortization of landÑll development costs, liabilities for Ñnal capping, 
  closure and post-closure costs, valuation allowances for accounts receivable, liabilities for potential litigation, 
  claims and assessments, and liabilities for environmental remediation, deferred taxes and self-insurance. 