text: **REPUBLIC SERVICES, INC. AND SUBSIDIARIES**
  
  **NOTES TO CONSOLIDATED FINANCIAL STATEMENTS**
  **(All tables in millions, except per share data) Ì (Continued)**
  
  **Capitalized LandÑll Costs**
  
  Capitalized landÑll costs include expenditures for land, permitting costs, cell construction costs and 
  environmental structures. Capitalized permitting and cell construction costs are limited to direct costs relating 
  to these activities, including legal, engineering and construction costs associated with excavation, natural and 
  synthetic liners, construction of leachate collection systems, installation of methane gas collection and 
  monitoring systems, installation of groundwater monitoring wells, and other costs associated with the 
  development of the site. Interest is capitalized on landÑll construction projects while the assets are undergoing 
  activities to ready them for their intended use. Capitalized landÑll costs also include Ñnal capping, closure and 
  post-closure assets accrued in accordance with SFAS 143 as discussed below. 
  
  Costs related to acquiring land, excluding the estimated residual value of unpermitted, non-buÅer land, 
  and costs related to permitting and cell construction are depleted as airspace is consumed using the units-of- 
  consumption method. 