text: Capitalized landÑll costs may also include an allocation of purchase price paid for landÑlls. For landÑlls 
  purchased as part of a group of several assets, the purchase price assigned to the landÑll is determined based 
  upon the discounted expected future cash Öows of the landÑll relative to the other assets within the acquired 
  group. If the landÑll meets the Company's expansion criteria, the purchase price is further allocated between 
  permitted airspace and expansion airspace based upon the ratio of permitted versus probable expansion 
  airspace to total available airspace. LandÑll purchase price is amortized using the units-of-consumption 
  method over the total available airspace including probable expansion airspace where appropriate. 
  
  **Final Capping, Closure and Post-Closure Costs**
  
  On January 1, 2003, the Company changed the methodology it used to record Ñnal capping, closure and 
  post-closure expense in accordance with SFAS 143. SFAS 143 does not change the basic landÑll accounting 
  policies followed by the Company and others in the waste industry. Through December 31, 2002, the industry 
  has generally amortized capitalized costs and accrued future Ñnal capping, closure and post-closure obligations 
  using the units-of-consumption method as cubic yards of available airspace are consumed over the life of the 
  related landÑll. This practice is referred to as life cycle accounting and will continue to be followed except as 
  modiÑed by SFAS 143 as discussed below. 