text: In applying the provisions of SFAS 143, the Company has concluded that a landÑll's asset retirement 
  obligation includes estimates of all costs related to Ñnal capping, closure and post-closure. Costs associated 
  with a landÑll's daily maintenance activities during the operating life of the landÑll, such as leachate disposal, 
  groundwater and gas monitoring, and other pollution control activities, continue to be charged to expense as 
  
  70 