text: The table below reÖects signiÑcant changes between the Company's historical methodology and the 
  methodology the Company currently uses to account for Ñnal capping, closure and post-closure activities and 
  for methane gas collection systems: 
  
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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>DEFINITIONS :</td><td></td><td></td></tr><tr><td>Final Capping</td><td>Costs related to installation of the components that comprise the permanent final cover over areas of a landfill where airspace capacity has been consumed.</td><td>No change.</td></tr><tr><td>Closure</td><td>Includes routine maintenance costs incurred after a site ceases to accept waste, but prior to being certified closed.</td><td>No change, except that it includes the final portion of the methane gas collection system to be constructed.</td></tr></tbody>
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