text: Sites with expansion airspace include four landÑlls with less than Ñve years of remaining permitted 
  airspace. 
  
  *Final Capping, Closure and Post-Closure Costs*
  
  As of January 1, 2003, we adopted Statement of Financial Accounting Standards No. 143, ""Accounting 
  for Asset Retirement Obligations.'' This statement required us to change the methodology we used to record 
  Ñnal capping, closure and post-closure costs. See Note 3, Accrued LandÑll and Environmental Costs, of the 
  Notes to our Consolidated Financial Statements for further information. 
  
  As of December 31, 2004, accrued Ñnal capping, closure and post-closure costs were $216.8 million. The 
  current portion of these costs of $14.6 million is reÖected in our Consolidated Balance Sheets in other current 
  liabilities. The long-term portion of these costs of $202.2 million is reÖected in our Consolidated Balance 
  Sheets in accrued landÑll and environmental costs. 