0000911177-21-000018 | 10-Q | XBRL Viewer | Casella Waste Systems INC

REVENUE RECOGNITION (Tables)

3 Months Ended

Mar. 31, 2021

Revenue from Contract with Customer [Abstract]

A table of revenues disaggregated by service line and timing of revenue recognition by operating segment for each of the three months ended March 31, 2021 and 2020 follows:

Three Months Ended March 31, 2021


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	36,076	$	61,393	$	—	$	97,469
Landfill	5,403		13,619		—		19,022
Transfer	9,424		7,146		—		16,570
Transportation	48		2,213		—		2,261
Landfill gas-to-energy	268		1,035		—		1,303
Processing	1,126		358		17,272		18,756
Non-processing	—		—		34,151		34,151
Total revenues	$	52,345	$	85,764	$	51,423	$	189,532

Transferred at a point-in-time	$	44	$	501	$	10,092	$	10,637
Transferred over time	52,301		85,263		41,331		178,895
Total revenues	$	52,345	$	85,764	$	51,423	$	189,532

Three Months Ended March 31, 2020


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	35,938	$	58,623	$	—	$	94,561
Landfill	3,544		16,310		—		19,854
Transfer	9,383		6,670		—		16,053
Transportation	47		2,671		—		2,718
Landfill gas-to-energy	385		641		—		1,026
Processing	846		291		13,818		14,955
Non-processing	—		—		33,743		33,743
Total revenues	$	50,143	$	85,206	$	47,561	$	182,910

Transferred at a point-in-time	$	56	$	235	$	4,462	$	4,753
Transferred over time	50,087		84,971		43,099		178,157
Total revenues	$	50,143	$	85,206	$	47,561	$	182,910

DEBT - Summary of Cash Flow Hedges (Details) - Designated as Hedging Instrument - Interest rate swaps - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Derivatives, Fair Value [Line Items]
Cash flow hedge derivatives, gross asset	$ 614	$ 0
Cash flow hedge derivatives, gross liability	8,868	13,237
Other current assets
Derivatives, Fair Value [Line Items]
Cash flow hedge derivatives, gross asset	0	0
Other non-current assets
Derivatives, Fair Value [Line Items]
Cash flow hedge derivatives, gross asset	614	0
Other accrued liabilities
Derivatives, Fair Value [Line Items]
Cash flow hedge derivatives, gross liability	4,778	4,774
Other long-term liabilities
Derivatives, Fair Value [Line Items]
Cash flow hedge derivatives, gross liability	4,090	8,463
Accumulated other comprehensive loss, net of tax
Derivatives, Fair Value [Line Items]
Accumulated other comprehensive loss, interest rate swaps	(8,462)	(13,434)
Accumulated other comprehensive loss, interest rate swaps, tax provision	775	1,917
Accumulated other comprehensive loss, net of tax	$ (7,687)	$ (11,517)

ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE - Summary of Changes to Accrued Capping, Closure and Post-Closure Liabilities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Beginning balance	$ 82,533	$ 71,927
Obligations incurred	1,038	898
Accretion expense	1,811	1,622
Obligations settled	(357)	(1,097)
Ending balance	$ 85,025	$ 73,350

ACCOUNTING CHANGES (Policies)

3 Months Ended

Mar. 31, 2021

Accounting Changes and Error Corrections [Abstract]

Basis of Accounting

Casella Waste Systems, Inc. (“Parent”), and its subsidiaries (collectively, “we”, “us” or “our”), is a regional, vertically integrated solid waste services company that provides collection, transfer, disposal, landfill, landfill gas-to-energy, recycling and organics services in the northeastern United States. We market recyclable metals, aluminum, plastics, paper, and corrugated cardboard, which have been processed at our recycling facilities or purchased from third-parties. We manage our solid waste operations on a geographic basis through two regional operating segments, the Eastern and Western regions, each of which provides a full range of solid waste services. We manage our resource-renewal operations through the Resource Solutions operating segment, which includes our larger-scale recycling and commodity brokerage operations along with our organics services and large scale commercial and industrial services. Legal, tax, information technology, human resources, certain finance and accounting and other administrative functions are included in our Corporate Entities segment.

The accompanying unaudited consolidated financial statements, which include the accounts of the Parent and our wholly-owned subsidiaries, have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). All significant intercompany accounts and transactions are eliminated in consolidation. Investments in entities in which we do not have a controlling financial interest are accounted for under either the equity method or the cost method of accounting, as appropriate. Our significant accounting policies are more fully discussed in Item 8 of our Annual Report on Form 10-K for the fiscal year ended December 31, 2020 ("fiscal year 2020"), which was filed with the SEC on February 19, 2021.

Use of Estimates

Preparation of our consolidated financial statements in accordance with GAAP requires management to make certain estimates and assumptions. These estimates and assumptions affect the accounting for and recognition and disclosure of assets, liabilities, equity, revenues and expenses. We must make these estimates and assumptions because certain information that we use is dependent on future events, cannot be calculated with a high degree of precision given the available data, or simply cannot be readily calculated. In the opinion of management, these consolidated financial statements include all adjustments, which include normal recurring and nonrecurring adjustments, necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented. The results for the three months ended March 31, 2021 may not be indicative of the results for any other interim period or the entire fiscal year.

Subsequent Events

We have evaluated subsequent events or transactions that have occurred after the consolidated balance sheet date of March 31, 2021 through the date of filing of the consolidated financial statements with the SEC on this Quarterly Report on Form 10-Q. We have determined that there are no subsequent events that require disclosure in this Quarterly Report on Form 10-Q.

Accounting Standards Adopted and Pending Adoption

Standard

Description

Effect on the Financial Statements or Other
Significant Matters

Accounting standards adopted effective January 1, 2021

ASU No. 2019-12: Income Taxes (Topic 740)

Reduces the complexity over accounting for income taxes by removing certain exceptions and amending guidance to improve consistent application of accounting over income taxes.

This guidance did not have a material impact on our consolidated financial statements and related disclosures upon adoption, but may in the future. This guidance was effective January 1, 2021.

A table providing a brief description of recent ASUs to the ASC issued by the FASB that are pending adoption and deemed to have a possible material impact on our consolidated financial statements based on current account balances and activity follows:

Standard

Description

Effect on the Financial Statements or Other
Significant Matters

Accounting standards issued pending adoption

ASU No. 2020-04: Reference Rate Reform (Topic 848), as amended through January 2021

Provides temporary optional guidance to ease the potential burden in applying GAAP to contract modifications and hedging relationships that reference London Inter-Bank Offered Rate ("LIBOR") or another reference rate expected to be discontinued, subject to meeting certain criteria.

We currently have interest rate derivative agreements with hedging relationships that reference LIBOR which extend past the fiscal year ended December 31, 2021. We are currently assessing the provisions of this guidance as LIBOR is still in place and do not expect that its adoption will have a material impact on our consolidated financial statements and related disclosures. This guidance will be in effect from March 12, 2020 through December 31, 2022.

Accrued Final Capping, Closure and Post Closure

Accrued final capping, closure and post-closure costs include the current and non-current portion of costs associated with obligations for final capping, closure and post-closure of our landfills. We estimate our future final capping, closure and post-closure costs in order to determine the final capping, closure and post-closure expense per ton of waste placed into each landfill. The anticipated time frame for paying these costs varies based on the remaining useful life of each landfill as well as the duration of the post-closure monitoring period.

Fair Value of Financial Instruments

We use a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. These tiers include: Level 1, defined as quoted market prices in active markets for identical assets or liabilities; Level 2, defined as inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; and Level 3, defined as unobservable inputs that are not corroborated by market data.

We use valuation techniques that maximize the use of market prices and observable inputs and minimize the use of unobservable inputs. In measuring the fair value of our financial assets and liabilities, we rely on market data or assumptions that we believe market participants would use in pricing an asset or a liability.

Assets and Liabilities Accounted for at Fair ValueOur financial instruments include cash and cash equivalents, accounts receivable, restricted investment securities held in trust on deposit with various banks as collateral for our obligations relative to our landfill final capping, closure and post-closure costs, interest rate swaps, trade payables and long-term debt. The carrying values of cash and cash equivalents, accounts receivable and trade payables approximate their respective fair values due to their short-term nature. The fair value of restricted investment securities held in trust, which are valued using quoted market prices, are included as restricted assets in the Level 1 tier below. The fair value of the interest rate swaps included in the Level 2 tier below is calculated using discounted cash flow valuation methodologies based upon the one-month LIBOR yield curves that are observable at commonly quoted intervals for the full term of the swaps.

Segment Reporting

We report selected information about our reportable operating segments in a manner consistent with that used for internal management reporting. We classify our solid waste operations on a geographic basis through regional operating segments, our Western and Eastern regions. Revenues associated with our solid waste operations are derived mainly from solid waste collection and disposal, landfill, landfill gas-to-energy, processing, transfer and recycling services in the northeastern United States. Effective January 1, 2021, we reorganized the Resource Solutions operating segment, which includes our larger-scale recycling and commodity brokerage operations along with our organics services and large scale commercial and industrial services, from our historical lines-of-service of recycling, organics and customer solutions into two lines-of-service: processing and non-processing. Revenues from processing services are derived from municipalities and customers in the form of processing fees, tipping fees, commodity sales, and organic material sales. Revenues from non-processing services are derived from brokerage services; overall resource management services providing a wide range of environmental services and zero waste solutions to large and complex organizations; and traditional collection, disposal and recycling services provided to large account multi-site customers. Revenues classification by service line reported in the three months ended March 31, 2020 has been reclassified to conform with the presentation for the three months ended March 31, 2021. Legal, tax, information technology, human resources, certain finance and accounting and other administrative functions are included in our Corporate Entities segment.

- Definition

Disclosure of accounting policy for segment reporting.

+ References + Details

STOCKHOLDERS' EQUITY - Summary of Changes in Balances of Each Component of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	$ 362,142	$ 122,753
Other comprehensive income (loss), net of tax	3,830	(7,189)
Ending balance	373,336	$ 117,996
Accumulated Gain (Loss), Cash Flow Hedge
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance	(11,517)
Other comprehensive income	3,827
Amounts reclassified from accumulated other comprehensive income	1,145
Income tax provision related to items of other comprehensive income	(1,142)
Other comprehensive income (loss), net of tax	3,830
Ending balance	$ (7,687)

- Definition

Amount of tax expense (benefit) allocated to other comprehensive income (loss).

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+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References + Details

BUSINESS COMBINATIONS - Summary of Purchase Price Paid for Acquisitions (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Purchase Price:
Cash used in acquisitions, net of cash acquired	$ 4,568	$ 5,144
Allocated as follows:
Excess purchase price allocated to goodwill	196,316		$ 194,901
Waste Collection Acquisitions
Purchase Price:
Cash used in acquisitions, net of cash acquired	3,465	4,771
Holdbacks	385	580
Total	3,850	5,351
Allocated as follows:
Land	0	325
Buildings	0	678
Equipment	1,254	2,396
Intangible assets	1,285	1,225
Other liabilities, net	(76)	(80)
Fair value of assets acquired and liabilities assumed	2,463	4,544
Excess purchase price allocated to goodwill	$ 1,387	$ 807

EARNINGS PER SHARE

3 Months Ended

Mar. 31, 2021

Earnings Per Share [Abstract]

EARNINGS PER SHARE

Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is calculated based on the combined weighted average number of common shares and potentially dilutive shares, which include the assumed exercise of employee stock options, unvested restricted stock awards, unvested restricted stock units and unvested performance stock units, including market-based performance units based on the expected achievement of performance targets. In computing diluted earnings per share, we utilize the treasury stock method.

A summary of the numerator and denominators used in the computation of earnings per share follows:


	Three Months Ended March 31,
	2021		2020
Numerator:
Net income	$	4,311	$	959
Denominators:
Number of shares outstanding, end of period:
Class A common stock	50,374		47,320
Class B common stock	988		988
Shares to be issued - acquisition	—		36
Unvested restricted stock	(2)		(1)
Effect of weighted average shares outstanding	(181)		(338)
Basic weighted average common shares outstanding	51,179		48,005
Impact of potentially dilutive securities:
Dilutive effect of stock options and other stock awards	208		257
Diluted weighted average common shares outstanding	51,387		48,262
Anti-dilutive potentially issuable shares	88		—

REVENUE RECOGNITION - Narrative (Details) - USD ($)	3 Months Ended
REVENUE RECOGNITION - Narrative (Details) - USD ($)	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Rebates	$ (189,532,000)	$ (182,910,000)
Revenue recognized fro performance obligation satisfied in previous period	0	0
Gross receivables from contracts	67,062,000		$ 74,162,000
Contract liabilities	3,082,000		$ 2,685,000
Rebate for Recycled or Returned Organic Materials
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Rebates	$ 1,568,000	$ 991,000

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

DEBT

3 Months Ended

Mar. 31, 2021

Debt And Derivatives Disclosure [Abstract]

DEBT

A summary of debt is as follows:


	March 31, 2021		December 31, 2020
Senior Secured Credit Facility:
Revolving line of credit facility ("Revolving Credit Facility") due May 2023; bearing interest at LIBOR plus 1.75%	$	—	$	—
Term loan A facility ("Term Loan Facility") due May 2023; bearing interest at LIBOR plus 1.75%	349,125		350,000

Tax-Exempt Bonds:
New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014 ("New York Bonds 2014R-1") due December 2044 - fixed rate interest period through 2029; bearing interest at 2.875%	25,000		25,000
New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014R-2 ("New York Bonds 2014R-2") due December 2044 - fixed rate interest period through 2026; bearing interest at 3.125%	15,000		15,000
New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2020 ("New York Bonds 2020") due September 2050 - fixed rate interest period through 2025; bearing interest at 2.750%	40,000		40,000
Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-3 ("FAME Bonds 2005R-3") due January 2025 - fixed rate interest period through 2025; bearing interest at 5.25%	25,000		25,000
Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015R-1 ("FAME Bonds 2015R-1") due August 2035 - fixed rate interest period through 2025; bearing interest at 5.125%	15,000		15,000
Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015R-2 ("FAME Bonds 2015R-2") due August 2035 - fixed rate interest period through 2025; bearing interest at 4.375%	15,000		15,000
Vermont Economic Development Authority Solid Waste Disposal Long-Term Revenue Bonds Series 2013 ("Vermont Bonds") due April 2036 - fixed rate interest period through 2028; bearing interest at 4.625%	16,000		16,000
Business Finance Authority of the State of New Hampshire Solid Waste Disposal Revenue Bonds Series 2013 ("New Hampshire Bonds") due April 2029 - fixed rate interest period through 2029; bearing interest at 2.95%	11,000		11,000
Other:
Finance leases maturing through December 2107; bearing interest at a weighted average of 4.0%	34,573		31,486
Notes payable maturing through June 2027; bearing interest at a weighted average of 3.4%	4,522		4,933
Principal amount of debt	550,220		548,419
Less—unamortized debt issuance costs (1)	8,197		8,768
Debt less unamortized debt issuance costs	542,023		539,651
Less—current maturities of debt	10,918		9,240
	$	531,105	$	530,411

(1)A summary of unamortized debt issuance costs by debt instrument follows:


	March 31, 2021		December 31, 2020
Revolving Credit Facility and Term Loan Facility (collectively, the "Credit Facility")	$	3,429	$	3,839
New York Bonds 2014R-1	984		1,000
New York Bonds 2014R-2	314		329
New York Bonds 2020	1,417		1,461
FAME Bonds 2005R-3	325		347
FAME Bonds 2015R-1	465		482
FAME Bonds 2015R-2	324		343
Vermont Bonds	473		487
New Hampshire Bonds	466		480
	$	8,197	$	8,768

Credit Facility

As of March 31, 2021, we are party to a credit agreement ("Credit Agreement"), which provides for a $350,000 aggregate principal amount Term Loan Facility and a $200,000 Revolving Credit Facility. We have the right to request, at our discretion, an increase in the amount of loans under the Credit Facility by an aggregate amount of $125,000, subject to the terms and conditions set forth in the Credit Agreement. The Credit Facility has a 5-year term that matures in May 2023 and bears interest at a rate of LIBOR plus 1.75% per annum, which will be reduced to a rate of LIBOR plus as low as 1.25% upon us reaching a consolidated net leverage ratio of less than 2.25x. The Credit Facility is guaranteed jointly and severally, fully and unconditionally by all of our significant wholly-owned subsidiaries and secured by substantially all of our assets. As of March 31, 2021, further advances were available under the Credit Facility in the amount of $173,575. The available amount is net of outstanding irrevocable letters of credit totaling $26,425, at which date no amount had been drawn.

The Credit Agreement requires us to maintain a minimum interest coverage ratio and a maximum consolidated net leverage ratio, to be measured at the end of each fiscal quarter. As of March 31, 2021, we were in compliance with the covenants contained in the Credit Agreement. In addition to these financial covenants, the Credit Agreement also contains a number of important customary affirmative and negative covenants which restrict, among other things, our ability to sell assets, incur additional debt, create liens, make investments, and pay dividends. We do not believe that these restrictions impact our ability to meet future liquidity needs.

Cash Flow Hedges

Our strategy to reduce exposure to interest rate risk involves entering into interest rate derivative agreements to hedge against adverse movements in interest rates related to the variable rate portion of our long-term debt. We have designated these derivative instruments as highly effective cash flow hedges, and therefore the change in fair value is recorded in our stockholders’ equity as a component of accumulated other comprehensive loss and included in interest expense at the same time as interest expense is affected by the hedged transactions. Differences paid or received over the life of the agreements are recorded as additions to or reductions of interest expense on the underlying debt and included in cash flows from operating activities.

As of March 31, 2021 and December 31, 2020, our active interest rate derivative agreements had total notional amounts of $195,000 and $190,000, respectively. According to the terms of the agreements, we receive interest based on the 1-month LIBOR index and pay interest at a weighted average rate of approximately 2.51% as of March 31, 2021. The agreements mature between February 2022 and December 2026. As of March 31, 2021 and December 31, 2020, we had forward starting interest rate derivative agreements with total notional amounts of $85,000 and $125,000, respectively. According to the terms of the agreements, we receive interest based on the 1-month LIBOR index, restricted by a 0.0% floor, and will pay interest at a weighted average rate of approximately 1.55%. The agreements mature between February 2027 and May 2028.

A summary of the effect of cash flow hedges related to derivative instruments on the consolidated balance sheet follows:


		Fair Value
	Balance Sheet Location	March 31, 2021		December 31, 2020
Interest rate swaps	Other current assets	$	—	$	—
Interest rate swaps	Other non-current assets	614		—
		$	614	$	—

Interest rate swaps	Other accrued liabilities	$	4,778	$	4,774
Interest rate swaps	Other long-term liabilities	4,090		8,463
		$	8,868	$	13,237

Interest rate swaps	Accumulated other comprehensive loss, net of tax	$	(8,462)	$	(13,434)
Interest rate swaps - tax effect	Accumulated other comprehensive loss, net of tax	775		1,917
		$	(7,687)	$	(11,517)

A summary of the amount of expense on cash flow hedging relationships related to interest rate swaps reclassified from accumulated other comprehensive loss into earnings follows:


	Three Months Ended March 31,
Statement of Operations Location	2021		2020
Interest expense	$	1,145	$	367

STOCKHOLDERS' EQUITY (Tables)

3 Months Ended

Mar. 31, 2021

Equity [Abstract]

Summary of Stock Option Activity

A summary of stock option activity follows:


	Stock Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)	Aggregate Intrinsic Value
Outstanding, December 31, 2020	90	$	8.91
Granted	—	$	—
Exercised	(9)	$	12.48
Forfeited	—	$	—
Outstanding, March 31, 2021	81	$	8.51	4.3	$	4,467
Exercisable, March 31, 2021	81	$	8.51	4.3	$	4,467

Summary of Restricted Stock, Restricted Stock Unit and Performance Stock Unit Activity

A summary of restricted stock, restricted stock unit and performance stock unit activity follows:


	Restricted Stock, Restricted Stock Units, and Performance Stock Units (1)	Weighted Average Grant Date Fair Value		Weighted Average Remaining Contractual Term (years)	Aggregate Intrinsic Value
Outstanding, December 31, 2020	307	$	41.55
Granted	88	$	67.48
Class A Common Stock Vested	(68)	$	32.69
Forfeited	—	$	56.04
Outstanding, March 31, 2021	327	$	50.37	2.1	$	20,750
Unvested, March 31, 2021	595	$	50.59	1.9	$	37,816

(1)Market-based performance stock unit grants are included at the 100% attainment level. Attainment of the maximum performance targets and market achievements would result in the issuance of an additional 268 shares of Class A common stock currently included in unvested.

Summary of Changes in Balances of Each Component of Accumulated Other Comprehensive Loss

A summary of the changes in the balances of each component of accumulated other comprehensive loss, net of tax follows:



	Interest Rate Swaps
Balance, December 31, 2020	$	(11,517)

Other comprehensive income before reclassifications	3,827
Amounts reclassified from accumulated other comprehensive income	1,145
Income tax provision related to items of other comprehensive income	(1,142)
Net current-period other comprehensive income	3,830
Balance, March 31, 2021	$	(7,687)

Summary of Reclassifications Out of Accumulated Other Comprehensive Loss

A summary of reclassifications out of accumulated other comprehensive loss, net of tax follows:


	Three Months Ended March 31,
	2021		2020
Details About Accumulated Other Comprehensive Loss Components	Amounts Reclassified Out of Accumulated Other Comprehensive Loss				Affected Line Item in the Consolidated Statements of Operations
Interest rate swaps	$	1,145	$	367		Interest expense
	(1,145)		(367)			Income before income taxes
	(127)		112			Provision for income taxes
	$	(1,018)	$	(479)		Net income

DEBT - Cash Flow Hedges Narrative (Details) - Cash Flow Hedging - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Interest Rate Derivative
Debt Instrument [Line Items]
Notional amount	$ 195,000,000	$ 190,000,000
Weighted average percentage rate paid	2.51%	2.51%
Forward Starting Interest Rate Derivative
Debt Instrument [Line Items]
Notional amount	$ 85,000,000	$ 125,000,000
Weighted average percentage rate paid	1.55%
Floor interest rate	0.00%

BUSINESS COMBINATIONS

3 Months Ended

Mar. 31, 2021

Business Combinations [Abstract]

BUSINESS COMBINATIONS

In the three months ended March 31, 2021, we acquired one tuck-in solid waste collection and recycling business in our Western region. In the three months ended March 31, 2020, we acquired two businesses: one tuck-in solid waste collection business in our Western region and one recycling operation in our Resource Solutions operating segment. The operating results of the acquired businesses are included in the accompanying unaudited consolidated statements of operations from each date of acquisition, and the purchase price has been allocated to the net assets acquired based on fair values at each date of acquisition, with the residual amounts recorded as goodwill. Acquired intangible assets other than goodwill that are subject to amortization include client lists and non-compete covenants. Such assets are amortized over a five-year to ten-year period from the date of acquisition. All amounts recorded to goodwill, except goodwill related to certain acquisitions, are expected to be deductible for tax purposes.

A summary of the purchase price paid and the purchase price allocation for these acquisitions follows:


	Three Months Ended March 31,
	2021		2020
Purchase Price:
Cash used in acquisitions, net of cash acquired	$	3,465	$	4,771



Holdbacks	385		580
Total	3,850		5,351
Allocated as follows:


Land	—		325
Buildings	—		678
Equipment	1,254		2,396
Intangible assets	1,285		1,225
Other liabilities, net	(76)		(80)

Fair value of assets acquired and liabilities assumed	2,463		4,544
Excess purchase price allocated to goodwill	$	1,387	$	807

Certain purchase price allocations are preliminary and are based on information existing at the acquisition dates or upon closing the transaction. Accordingly, these purchase price allocations are subject to change. Unaudited pro forma combined information that shows our operational results as though each acquisition completed since the beginning of the prior fiscal year had occurred as of January 1, 2020 is as follows:


	Three Months Ended March 31,
	2021		2020
Revenues	$	189,851	$	187,872
Operating income	$	12,050	$	7,237
Net income	$	4,335	$	1,032

Basic earnings per share attributable to common stockholders:
Weighted average common shares outstanding	51,179		48,005
Basic earnings per common share	$	0.08	$	0.02
Diluted earnings per share attributable to common stockholders:
Weighted average common shares outstanding	51,387		48,262
Diluted earnings per common share	$	0.08	$	0.02

The unaudited pro forma results set forth in the table above have been prepared for comparative purposes only and are not necessarily indicative of the actual results of operations had the acquisitions occurred as of January 1, 2020 or of the results of our future operations. Furthermore, the unaudited pro forma results do not give effect to all cost savings or incremental costs that may occur as a result of the integration and consolidation of the completed acquisitions.

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

3 Months Ended

Mar. 31, 2021

Fair Value Disclosures [Abstract]

Summary of Financial Assets and Liabilities Measured at Fair Value

Summaries of our financial assets and liabilities that are measured at fair value on a recurring basis follow:


	Fair Value Measurement at March 31, 2021 Using:
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Restricted investment securities - landfill closure	$	1,871	$	—	$	—
Interest rate swaps	—		614		—

	$	1,871	$	614	$	—
Liabilities:
Interest rate swaps	$	—	$	8,868	$	—


	Fair Value Measurement at December 31, 2020 Using:
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:


Restricted investment securities - landfill closure	$	1,848	$	—	$	—


Liabilities:
Interest rate swaps	$	—	$	13,237	$	—

REVENUE RECOGNITION - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Total revenues	$ 189,532	$ 182,910
Collection
Disaggregation of Revenue [Line Items]
Total revenues	97,469	94,561
Landfill
Disaggregation of Revenue [Line Items]
Total revenues	19,022	19,854
Transfer
Disaggregation of Revenue [Line Items]
Total revenues	16,570	16,053
Transportation
Disaggregation of Revenue [Line Items]
Total revenues	2,261	2,718
Landfill gas-to-energy
Disaggregation of Revenue [Line Items]
Total revenues	1,303	1,026
Processing
Disaggregation of Revenue [Line Items]
Total revenues	18,756	14,955
Non-processing
Disaggregation of Revenue [Line Items]
Total revenues	34,151	33,743
Transferred at a point-in-time
Disaggregation of Revenue [Line Items]
Total revenues	10,637	4,753
Transferred over time
Disaggregation of Revenue [Line Items]
Total revenues	178,895	178,157
Eastern
Disaggregation of Revenue [Line Items]
Total revenues	52,345	50,143
Eastern \| Collection
Disaggregation of Revenue [Line Items]
Total revenues	36,076	35,938
Eastern \| Landfill
Disaggregation of Revenue [Line Items]
Total revenues	5,403	3,544
Eastern \| Transfer
Disaggregation of Revenue [Line Items]
Total revenues	9,424	9,383
Eastern \| Transportation
Disaggregation of Revenue [Line Items]
Total revenues	48	47
Eastern \| Landfill gas-to-energy
Disaggregation of Revenue [Line Items]
Total revenues	268	385
Eastern \| Processing
Disaggregation of Revenue [Line Items]
Total revenues	1,126	846
Eastern \| Non-processing
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Eastern \| Transferred at a point-in-time
Disaggregation of Revenue [Line Items]
Total revenues	44	56
Eastern \| Transferred over time
Disaggregation of Revenue [Line Items]
Total revenues	52,301	50,087
Western
Disaggregation of Revenue [Line Items]
Total revenues	85,764	85,206
Western \| Collection
Disaggregation of Revenue [Line Items]
Total revenues	61,393	58,623
Western \| Landfill
Disaggregation of Revenue [Line Items]
Total revenues	13,619	16,310
Western \| Transfer
Disaggregation of Revenue [Line Items]
Total revenues	7,146	6,670
Western \| Transportation
Disaggregation of Revenue [Line Items]
Total revenues	2,213	2,671
Western \| Landfill gas-to-energy
Disaggregation of Revenue [Line Items]
Total revenues	1,035	641
Western \| Processing
Disaggregation of Revenue [Line Items]
Total revenues	358	291
Western \| Non-processing
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Western \| Transferred at a point-in-time
Disaggregation of Revenue [Line Items]
Total revenues	501	235
Western \| Transferred over time
Disaggregation of Revenue [Line Items]
Total revenues	85,263	84,971
Resource Solutions
Disaggregation of Revenue [Line Items]
Total revenues	51,423	47,561
Resource Solutions \| Collection
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Resource Solutions \| Landfill
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Resource Solutions \| Transfer
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Resource Solutions \| Transportation
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Resource Solutions \| Landfill gas-to-energy
Disaggregation of Revenue [Line Items]
Total revenues	0	0
Resource Solutions \| Processing
Disaggregation of Revenue [Line Items]
Total revenues	17,272	13,818
Resource Solutions \| Non-processing
Disaggregation of Revenue [Line Items]
Total revenues	34,151	33,743
Resource Solutions \| Transferred at a point-in-time
Disaggregation of Revenue [Line Items]
Total revenues	10,092	4,462
Resource Solutions \| Transferred over time
Disaggregation of Revenue [Line Items]
Total revenues	$ 41,331	$ 43,099

DEBT (Tables)

3 Months Ended

Mar. 31, 2021

Debt And Derivatives Disclosure [Abstract]

Summary of Debt

A summary of debt is as follows:


	March 31, 2021		December 31, 2020
Senior Secured Credit Facility:
Revolving line of credit facility ("Revolving Credit Facility") due May 2023; bearing interest at LIBOR plus 1.75%	$	—	$	—
Term loan A facility ("Term Loan Facility") due May 2023; bearing interest at LIBOR plus 1.75%	349,125		350,000

Tax-Exempt Bonds:
New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014 ("New York Bonds 2014R-1") due December 2044 - fixed rate interest period through 2029; bearing interest at 2.875%	25,000		25,000
New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014R-2 ("New York Bonds 2014R-2") due December 2044 - fixed rate interest period through 2026; bearing interest at 3.125%	15,000		15,000
New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2020 ("New York Bonds 2020") due September 2050 - fixed rate interest period through 2025; bearing interest at 2.750%	40,000		40,000
Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-3 ("FAME Bonds 2005R-3") due January 2025 - fixed rate interest period through 2025; bearing interest at 5.25%	25,000		25,000
Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015R-1 ("FAME Bonds 2015R-1") due August 2035 - fixed rate interest period through 2025; bearing interest at 5.125%	15,000		15,000
Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015R-2 ("FAME Bonds 2015R-2") due August 2035 - fixed rate interest period through 2025; bearing interest at 4.375%	15,000		15,000
Vermont Economic Development Authority Solid Waste Disposal Long-Term Revenue Bonds Series 2013 ("Vermont Bonds") due April 2036 - fixed rate interest period through 2028; bearing interest at 4.625%	16,000		16,000
Business Finance Authority of the State of New Hampshire Solid Waste Disposal Revenue Bonds Series 2013 ("New Hampshire Bonds") due April 2029 - fixed rate interest period through 2029; bearing interest at 2.95%	11,000		11,000
Other:
Finance leases maturing through December 2107; bearing interest at a weighted average of 4.0%	34,573		31,486
Notes payable maturing through June 2027; bearing interest at a weighted average of 3.4%	4,522		4,933
Principal amount of debt	550,220		548,419
Less—unamortized debt issuance costs (1)	8,197		8,768
Debt less unamortized debt issuance costs	542,023		539,651
Less—current maturities of debt	10,918		9,240
	$	531,105	$	530,411

(1)A summary of unamortized debt issuance costs by debt instrument follows:


	March 31, 2021		December 31, 2020
Revolving Credit Facility and Term Loan Facility (collectively, the "Credit Facility")	$	3,429	$	3,839
New York Bonds 2014R-1	984		1,000
New York Bonds 2014R-2	314		329
New York Bonds 2020	1,417		1,461
FAME Bonds 2005R-3	325		347
FAME Bonds 2015R-1	465		482
FAME Bonds 2015R-2	324		343
Vermont Bonds	473		487
New Hampshire Bonds	466		480
	$	8,197	$	8,768

Summary of Cash Flow Hedges

A summary of the effect of cash flow hedges related to derivative instruments on the consolidated balance sheet follows:


		Fair Value
	Balance Sheet Location	March 31, 2021		December 31, 2020
Interest rate swaps	Other current assets	$	—	$	—
Interest rate swaps	Other non-current assets	614		—
		$	614	$	—

Interest rate swaps	Other accrued liabilities	$	4,778	$	4,774
Interest rate swaps	Other long-term liabilities	4,090		8,463
		$	8,868	$	13,237

Interest rate swaps	Accumulated other comprehensive loss, net of tax	$	(8,462)	$	(13,434)
Interest rate swaps - tax effect	Accumulated other comprehensive loss, net of tax	775		1,917
		$	(7,687)	$	(11,517)

A summary of the amount of expense on cash flow hedging relationships related to interest rate swaps reclassified from accumulated other comprehensive loss into earnings follows:


	Three Months Ended March 31,
Statement of Operations Location	2021		2020
Interest expense	$	1,145	$	367

REVENUE RECOGNITION

3 Months Ended

Mar. 31, 2021

Revenue from Contract with Customer [Abstract]

REVENUE RECOGNITION

Revenues associated with our solid waste operations are derived mainly from solid waste collection and disposal, landfill, landfill gas-to-energy, processing, transfer and recycling services in the northeastern United States. Effective January 1, 2021, we reorganized the Resource Solutions operating segment, which includes our larger-scale recycling and commodity brokerage operations along with our organics services and large scale commercial and industrial services, from our historical lines-of-service of recycling, organics and customer solutions into two lines-of-service: processing and non-processing.

Processing services consist of the receipt of recycled, sludge or other organic materials at one of our materials recovery, processing or disposal facilities, where it is then sorted, mixed and/or processed, and then disposed of or sold. Revenues from processing services are derived from municipalities and customers in the form of processing fees, tipping fees, commodity sales, and organic material sales.

Revenues from non-processing services are derived from brokerage services; overall resource management services providing a wide range of environmental services and zero waste solutions to large and complex organizations; and traditional collection, disposal and recycling services provided to large account multi-site customers. In brokerage arrangements, we act as an agent that facilitates the sale of recyclable materials between an inbound customer and an outbound customer. Revenues from the brokerage of recycled materials are recognized on a net basis at the time of shipment. In general, these fees are variable in nature.

Classification of revenues by service line reported in the three months ended March 31, 2020 has been reclassified to conform with the presentation for the three months ended March 31, 2021.

A table of revenues disaggregated by service line and timing of revenue recognition by operating segment for each of the three months ended March 31, 2021 and 2020 follows:

Three Months Ended March 31, 2021


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	36,076	$	61,393	$	—	$	97,469
Landfill	5,403		13,619		—		19,022
Transfer	9,424		7,146		—		16,570
Transportation	48		2,213		—		2,261
Landfill gas-to-energy	268		1,035		—		1,303
Processing	1,126		358		17,272		18,756
Non-processing	—		—		34,151		34,151
Total revenues	$	52,345	$	85,764	$	51,423	$	189,532

Transferred at a point-in-time	$	44	$	501	$	10,092	$	10,637
Transferred over time	52,301		85,263		41,331		178,895
Total revenues	$	52,345	$	85,764	$	51,423	$	189,532

Three Months Ended March 31, 2020


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	35,938	$	58,623	$	—	$	94,561
Landfill	3,544		16,310		—		19,854
Transfer	9,383		6,670		—		16,053
Transportation	47		2,671		—		2,718
Landfill gas-to-energy	385		641		—		1,026
Processing	846		291		13,818		14,955
Non-processing	—		—		33,743		33,743
Total revenues	$	50,143	$	85,206	$	47,561	$	182,910

Transferred at a point-in-time	$	56	$	235	$	4,462	$	4,753
Transferred over time	50,087		84,971		43,099		178,157
Total revenues	$	50,143	$	85,206	$	47,561	$	182,910

Payments to customers that are not in exchange for a distinct good or service are recorded as a reduction of revenues. Rebates to certain customers associated with payments for recycled or organic materials that are received and subsequently processed and sold to other third-parties amounted to $1,568 in the three months ended March 31, 2021 and $991 in the three months ended March 31, 2020. Rebates are generally recorded as a reduction of revenues upon the sale of such materials, or upon receipt of the recycled materials at our facilities. We did not record any revenues in the three months ended March 31, 2021 or March 31, 2020 from performance obligations satisfied in previous periods.

Contract receivables, which are included in Accounts receivable, net are recorded when billed or when related revenue is earned, if earlier, and represent claims against third-parties that will be settled in cash. Accounts receivable, net includes gross receivables from contracts of $67,062 and $74,162 as of March 31, 2021 and December 31, 2020, respectively. Certain customers are billed in advance and, accordingly, recognition of the related revenues is deferred as a contract liability until the services are provided and control transferred to the customer. We recognized contract liabilities of $3,082 and $2,685 as of March 31, 2021 and December 31, 2020, respectively. Due to the short term nature of advanced billings, substantially all of the deferred revenue recognized as a contract liability as of December 31, 2020 and December 31, 2019 was recognized as revenue during the three months ended March 31, 2021 and March 31, 2020, respectively, when the services were performed.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

+ Details

ACCOUNTING CHANGES (Tables)

3 Months Ended

Mar. 31, 2021

Accounting Changes and Error Corrections [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

A table providing a brief description of recent Accounting Standards Updates ("ASUs") to the Accounting Standards Codification (“ASC”) issued by the Financial Accounting Standards Board (“FASB”) that we adopted and deemed to have a material impact on our consolidated financial statements, or a possible material impact in the future, based on current account balances and activity follows:

Standard

Description

Effect on the Financial Statements or Other
Significant Matters

Accounting standards adopted effective January 1, 2021

ASU No. 2019-12: Income Taxes (Topic 740)

Reduces the complexity over accounting for income taxes by removing certain exceptions and amending guidance to improve consistent application of accounting over income taxes.

This guidance did not have a material impact on our consolidated financial statements and related disclosures upon adoption, but may in the future. This guidance was effective January 1, 2021.

Standard

Description

Effect on the Financial Statements or Other
Significant Matters

Accounting standards issued pending adoption

ASU No. 2020-04: Reference Rate Reform (Topic 848), as amended through January 2021

OTHER ITEMS AND CHARGES (Details) - USD ($) $ in Thousands	3 Months Ended
OTHER ITEMS AND CHARGES (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Mar. 31, 2020
Site Contingency [Line Items]
Expense from acquisition activities	$ 414	$ 1,009
Southbridge Landfill closure charge	157	613
Southbridge Landfill
Site Contingency [Line Items]
Southbridge Landfill closure charge	$ 157	$ 613

BUSINESS COMBINATIONS - Schedule of Unaudited Pro forma Combined Information (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Business Combinations [Abstract]
Revenues	$ 189,851	$ 187,872
Operating income	12,050	7,237
Net income	$ 4,335	$ 1,032
Weighted average common shares outstanding, basic	51,179	48,005
Basic earnings per common share (in dollars per share)	$ 0.08	$ 0.02
Weighted average common shares outstanding, diluted	51,387	48,262
Diluted earnings per common share (in dollars per share)	$ 0.08	$ 0.02

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 152,555	$ 154,342
Accounts receivable, net of allowance for credit losses of $2,095 and $2,333, respectively	66,326	74,198
Refundable income taxes	336	229
Prepaid expenses	10,906	9,289
Inventory	7,974	7,868
Other current assets	1,409	1,328
Total current assets	239,506	247,254
Property, plant and equipment, net of accumulated depreciation and amortization of $916,529 and $900,882, respectively	523,316	510,512
Operating lease right-of-use assets	92,537	95,310
Goodwill	196,316	194,901
Intangible assets, net	57,581	58,324
Restricted assets	1,871	1,848
Cost method investments	11,264	11,264
Deferred income taxes	57,731	61,163
Other non-current assets	14,124	13,322
Total assets	1,194,246	1,193,898
CURRENT LIABILITIES:
Current maturities of debt	10,918	9,240
Current operating lease liabilities	7,122	8,547
Accounts payable	50,547	49,198
Accrued payroll and related expenses	8,349	17,282
Accrued interest	2,002	2,126
Contract liabilities	3,082	2,685
Current accrued capping, closure and post-closure costs	11,331	10,268
Other accrued liabilities	29,724	31,862
Total current liabilities	123,075	131,208
Debt, less current portion	531,105	530,411
Operating lease liabilities, less current portion	60,854	60,979
Accrued capping, closure and post-closure costs, less current portion	73,694	72,265
Deferred income taxes	922	912
Other long-term liabilities	31,260	35,981
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Additional paid-in capital	642,297	639,247
Accumulated deficit	(261,788)	(266,099)
Accumulated other comprehensive loss, net of tax	(7,687)	(11,517)
Total stockholders' equity	373,336	362,142
Total liabilities and stockholders' equity	1,194,246	1,193,898
Class A Common Stock
STOCKHOLDERS' EQUITY:
Common stock	504	501
Class B Common Stock
STOCKHOLDERS' EQUITY:
Common stock	$ 10	$ 10

GOODWILL AND INTANGIBLE ASSETS - Summary of Goodwill Activity (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2021 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 194,901
Acquisitions	1,415
Goodwill, ending balance	196,316
Eastern
Goodwill [Roll Forward]
Goodwill, beginning balance	30,873
Acquisitions	0
Goodwill, ending balance	30,873
Western
Goodwill [Roll Forward]
Goodwill, beginning balance	149,984
Acquisitions	1,415
Goodwill, ending balance	151,399
Resource Solutions
Goodwill [Roll Forward]
Goodwill, beginning balance	14,044
Acquisitions	0
Goodwill, ending balance	$ 14,044

BASIS OF PRESENTATION (Details)	3 Months Ended
BASIS OF PRESENTATION (Details)	Mar. 31, 2021 regionalOperatingSegment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of regional operating segments	2

STOCKHOLDERS' EQUITY - Summary of Stock Option Activity (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021 USD ($) $ / shares shares
Stock Options
Beginning balance, outstanding (in shares) \| shares	90
Granted (in shares) \| shares	0
Exercised (in shares) \| shares	(9)
Forfeited (in shares) \| shares	0
Ending balance, outstanding (in shares) \| shares	81
Exercisable at end of period (in shares) \| shares	81
Weighted Average Exercise Price
Beginning balance, outstanding (in dollars per share) \| $ / shares	$ 8.91
Granted (in dollars per share) \| $ / shares	0
Exercised (in dollars per share) \| $ / shares	12.48
Forfeited (in dollars per share) \| $ / shares	0
Ending balance, outstanding (in dollars per share) \| $ / shares	8.51
Exercisable at end of period (in dollars per share) \| $ / shares	$ 8.51
Weighted Average Remaining Contractual Term (years) and Aggregate Intrinsic Value
Outstanding contractual term	4 years 3 months 18 days
Exercisable contractual term	4 years 3 months 18 days
Outstanding aggregate intrinsic value \| $	$ 4,467
Exercisable aggregate intrinsic value \| $	$ 4,467

STOCKHOLDERS' EQUITY - Summary of Reclassifications Out of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense	$ 5,468	$ 5,952
Income before income taxes	6,743	1,068
Provision for income taxes	2,432	109
Net income	4,311	959
Accumulated Gain (Loss), Cash Flow Hedge \| Amounts Reclassified Out of Accumulated Other Comprehensive Loss
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income before income taxes	(1,145)	(367)
Provision for income taxes	(127)	112
Net income	(1,018)	(479)
Interest rate swaps \| Accumulated Gain (Loss), Cash Flow Hedge \| Amounts Reclassified Out of Accumulated Other Comprehensive Loss
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense	$ 1,145	$ 367

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

SEGMENT REPORTING

3 Months Ended

Mar. 31, 2021

Segment Reporting [Abstract]

SEGMENT REPORTING

Three Months Ended March 31, 2021


Segment	Outside revenues		Inter-company revenues		Depreciation and amortization		Operating income (loss)		Total assets
Eastern	$	52,345	$	12,426	$	6,622	$	2,245	$	221,200
Western	85,764		28,682		14,039		7,756		646,381
Resource solutions	51,423		1,903		1,568		2,462		88,759
Corporate entities	—		—		453		(454)		237,906
Eliminations	—		(43,011)		—		—		—
	$	189,532	$	—	$	22,682	$	12,009	$	1,194,246

Three Months Ended March 31, 2020


Segment	Outside revenues		Inter-company revenues		Depreciation and amortization		Operating income (loss)		Total assets
Eastern	$	50,143	$	11,839	$	5,958	$	975	$	206,334
Western	85,206		25,546		13,232		5,642		599,815
Resource solutions	47,561		2,894		1,610		1,003		93,199
Corporate entities	—		—		606		(608)		58,292
Eliminations	—		(40,279)		—		—		—
	$	182,910	$	—	$	21,406	$	7,012	$	957,640

A summary of our revenues attributable to services provided follows:


	Three Months Ended March 31,
	2021		2020
Collection	$	97,469	$	94,561
Disposal	37,853		38,625
Power generation	1,303		1,026
Processing	1,484		1,137
Solid waste operations	138,109		135,349
Processing	17,272		13,818
Non-processing	34,151		33,743
Resource solutions operations	51,423		47,561
Total revenues	$	189,532	$	182,910

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 4,311	$ 959
Hedging activity:
Interest rate swap settlements	(1,160)	(411)
Interest rate swap amounts reclassified into interest expense	1,145	367
Unrealized gain (loss) resulting from changes in fair value of derivative instruments	4,987	(7,257)
Other comprehensive income (loss), before tax	4,972	(7,301)
Income tax provision (benefit) related to items of other comprehensive income (loss)	1,142	(112)
Other comprehensive income (loss), net of tax	3,830	(7,189)
Comprehensive income (loss)	$ 8,141	$ (6,230)

GOODWILL AND INTANGIBLE ASSETS - Summary of Intangible Amortization Expense Estimated (Detail) $ in Thousands	Mar. 31, 2021 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Fiscal year ending December 31, 2021	$ 6,026
Fiscal year ending December 31, 2022	7,394
Fiscal year ending December 31, 2023	7,138
Fiscal year ending December 31, 2024	8,055
Fiscal year ending December 31, 2025	8,259
Thereafter	$ 20,709

CONSOLIDATED BALANCE SHEETS (Parenthetical) $ in Thousands	3 Months Ended	12 Months Ended
CONSOLIDATED BALANCE SHEETS (Parenthetical) $ in Thousands	Mar. 31, 2021 USD ($) vote $ / shares shares	Dec. 31, 2020 USD ($) vote $ / shares shares
Accounts receivable - trade, allowance for doubtful accounts \| $	$ 2,095	$ 2,333
Accumulated depreciation and amortization \| $	$ 916,529	$ 900,882
Class A Common Stock
Common stock, par value (in dollars per share) \| $ / shares	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	50,374,000	50,101,000
Common stock, shares outstanding	50,374,000	50,101,000
Class B Common Stock
Common stock, par value (in dollars per share) \| $ / shares	$ 0.01	$ 0.01
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares issued	988,000	988,000
Common stock, shares outstanding	988,000	988,000
Votes per share held \| vote	10	10

COVER PAGE - shares	3 Months Ended
COVER PAGE - shares	Mar. 31, 2021	Apr. 15, 2021
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2021
Document Transition Report	false
Entity File Number	000-23211
Entity Registrant Name	CASELLA WASTE SYSTEMS, INC.
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Central Index Key	0000911177
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	03-0338873
Entity Address, Address Line One	25 Greens Hill Lane,
Entity Address, City or Town	Rutland,
Entity Address, State or Province	VT
Entity Address, Postal Zip Code	05701
City Area Code	802
Local Phone Number	775-0325
Title of 12(b) Security	Class A common stock, $0.01 par value per share
Trading Symbol	CWST
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Amendment Flag	false
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		50,375,132
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		988,200

COMMITMENTS AND CONTINGENCIES - Environmental Remediation Liability (Details) - Southbridge Landfill - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	$ 4,261	$ 4,596
Accretion expense	28	30
Obligations incurred	0	27
Obligations settled	0	(12)
Ending balance	$ 4,289	$ 4,641

ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE

3 Months Ended

Mar. 31, 2021

Asset Retirement Obligation Disclosure [Abstract]

ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE

ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSUREAccrued final capping, closure and post-closure costs include the current and non-current portion of costs associated with obligations for final capping, closure and post-closure of our landfills. We estimate our future final capping, closure and post-closure costs in order to determine the final capping, closure and post-closure expense per ton of waste placed into each landfill. The anticipated time frame for paying these costs varies based on the remaining useful life of each landfill as well as the duration of the post-closure monitoring period.

A summary of the changes to accrued final capping, closure and post-closure liabilities follows:


	Three Months Ended March 31,
	2021		2020
Beginning balance	$	82,533	$	71,927
Obligations incurred	1,038		898

Accretion expense	1,811		1,622

Obligations settled (1)	(357)		(1,097)
Ending balance	$	85,025	$	73,350

(1)May include amounts that are being processed through accounts payable as a part of our disbursements cycle.

EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2021

Earnings Per Share [Abstract]

Summary of Earnings per Share Computation

A summary of the numerator and denominators used in the computation of earnings per share follows:


	Three Months Ended March 31,
	2021		2020
Numerator:
Net income	$	4,311	$	959
Denominators:
Number of shares outstanding, end of period:
Class A common stock	50,374		47,320
Class B common stock	988		988
Shares to be issued - acquisition	—		36
Unvested restricted stock	(2)		(1)
Effect of weighted average shares outstanding	(181)		(338)
Basic weighted average common shares outstanding	51,179		48,005
Impact of potentially dilutive securities:
Dilutive effect of stock options and other stock awards	208		257
Diluted weighted average common shares outstanding	51,387		48,262
Anti-dilutive potentially issuable shares	88		—

STOCKHOLDERS' EQUITY

3 Months Ended

Mar. 31, 2021

Equity [Abstract]

STOCKHOLDERS' EQUITY

Stock Based Compensation

Shares Available For Issuance

In the fiscal year ended December 31, 2016, we adopted the 2016 Incentive Plan (“2016 Plan”). Under the 2016 Plan, we may grant awards up to an aggregate amount of shares equal to the sum of: (i) 2,250 shares of Class A common stock (subject to adjustment in the event of stock splits and other similar events), plus (ii) such additional number of shares of Class A common stock (up to 2,723 shares) as is equal to the sum of the number of shares of Class A common stock that remained available for grant under the 2006 Stock Incentive Plan (“2006 Plan”) immediately prior to the expiration of the 2006 Plan and the number of shares of Class A common stock subject to awards granted under the 2006 Plan that expire, terminate or are otherwise surrendered, canceled, forfeited or repurchased by us. As of March 31, 2021, there were 950 Class A common stock equivalents available for future grant under the 2016 Plan.

Stock Options

Stock options are granted at a price equal to the prevailing fair value of our Class A common stock at the date of grant. Generally, stock options granted have a term not to exceed ten years and vest over a one-year to four-year period from the date of grant.

The fair value of each stock option granted is estimated using a Black-Scholes option-pricing model, which requires extensive use of accounting judgment and financial estimation, including estimates of the expected term stock option holders will retain their vested stock options before exercising them and the estimated volatility of our Class A common stock price over the expected term.

A summary of stock option activity follows:


	Stock Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)	Aggregate Intrinsic Value
Outstanding, December 31, 2020	90	$	8.91
Granted	—	$	—
Exercised	(9)	$	12.48
Forfeited	—	$	—
Outstanding, March 31, 2021	81	$	8.51	4.3	$	4,467
Exercisable, March 31, 2021	81	$	8.51	4.3	$	4,467

We did not record any stock-based compensation expense for stock options during each of the three months ended March 31, 2021 and March 31, 2020.

During the three months ended March 31, 2021, the aggregate intrinsic value of stock options exercised was $448.

Other Stock Awards

Restricted stock awards, restricted stock units and performance stock units, with the exception of market-based performance stock units, are granted at a price equal to the fair value of our Class A common stock at the date of grant. The fair value of each market-based performance stock unit is estimated using a Monte Carlo pricing model, which requires extensive use of accounting judgment and financial estimation, including the estimated share price appreciation plus the value of dividends of our Class A common stock as compared to the Russell 2000 Index over the requisite service period.

Generally, restricted stock awards granted to non-employee directors vest incrementally over a three year period beginning on the first anniversary of the date of grant. Restricted stock units granted to non-employee directors vest in full on the first anniversary of the grant date. Restricted stock units granted to employees vest incrementally over an identified service period beginning on the grant date based on continued employment. Performance stock units granted to employees, including market-based performance stock units, vest at a future date following the grant date and are based on the attainment of performance targets and market achievements, as applicable.

A summary of restricted stock, restricted stock unit and performance stock unit activity follows:


	Restricted Stock, Restricted Stock Units, and Performance Stock Units (1)	Weighted Average Grant Date Fair Value		Weighted Average Remaining Contractual Term (years)	Aggregate Intrinsic Value
Outstanding, December 31, 2020	307	$	41.55
Granted	88	$	67.48
Class A Common Stock Vested	(68)	$	32.69
Forfeited	—	$	56.04
Outstanding, March 31, 2021	327	$	50.37	2.1	$	20,750
Unvested, March 31, 2021	595	$	50.59	1.9	$	37,816

Stock-based compensation expense related to restricted stock, restricted stock units and performance stock units was $2,884 during the three months ended March 31, 2021 as compared to $1,515 during the three months ended March 31, 2020.

During the three months ended March 31, 2021, the total fair value of other stock awards vested was $4,405.

As of March 31, 2021, total unrecognized stock-based compensation expense related to outstanding restricted stock was $67, which will be recognized over a weighted average period of 2.1 years. As of March 31, 2021, total unrecognized stock-based compensation expense related to outstanding restricted stock units was $5,558, which will be recognized over a weighted average period of 2.2 years. As of March 31, 2021, total expected unrecognized stock-based compensation expense related to outstanding performance stock units was $7,933 to be recognized over a weighted average period of 2.0 years.

We also recorded $57 of stock-based compensation expense related to our Amended and Restated 1997 Employee Stock Purchase Plan during the three months ended March 31, 2021 as compared to $47 during the three months ended March 31, 2020.

Accumulated Other Comprehensive Loss, Net of Tax

A summary of the changes in the balances of each component of accumulated other comprehensive loss, net of tax follows:



	Interest Rate Swaps
Balance, December 31, 2020	$	(11,517)

Other comprehensive income before reclassifications	3,827
Amounts reclassified from accumulated other comprehensive income	1,145
Income tax provision related to items of other comprehensive income	(1,142)
Net current-period other comprehensive income	3,830
Balance, March 31, 2021	$	(7,687)

A summary of reclassifications out of accumulated other comprehensive loss, net of tax follows:


	Three Months Ended March 31,
	2021		2020
Details About Accumulated Other Comprehensive Loss Components	Amounts Reclassified Out of Accumulated Other Comprehensive Loss				Affected Line Item in the Consolidated Statements of Operations
Interest rate swaps	$	1,145	$	367		Interest expense
	(1,145)		(367)			Income before income taxes
	(127)		112			Provision for income taxes
	$	(1,018)	$	(479)		Net income

STOCKHOLDERS' EQUITY - Narrative (Detail) - USD ($)	3 Months Ended
STOCKHOLDERS' EQUITY - Narrative (Detail) - USD ($)	Mar. 31, 2021	Mar. 31, 2020
Limited Partners' Capital Account [Line Items]
Fair value of stock awards vested	$ 4,405,000
Stock Options
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	0	$ 0
Aggregate intrinsic value of options exercised	448,000
Restricted Stock, Restricted Stock Units And Performance Stock Units
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	2,884,000	1,515,000
Restricted Stock
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense	$ 67,000
Restricted Stock \| Non Employee Director
Limited Partners' Capital Account [Line Items]
Options, vesting period	3 years
Restricted Stock Unit
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense	$ 5,558,000
Performance Stock Unit
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense	$ 7,933,000
Weighted average \| Restricted Stock
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation, weighted average period	2 years 1 month 6 days
Weighted average \| Restricted Stock Unit
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation, weighted average period	2 years 2 months 12 days
Weighted average \| Performance Stock Unit
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation, weighted average period	2 years
2016 Plan
Limited Partners' Capital Account [Line Items]
Options granted, term	10 years
2016 Plan \| Minimum
Limited Partners' Capital Account [Line Items]
Options, vesting period	1 year
2016 Plan \| Maximum
Limited Partners' Capital Account [Line Items]
Options, vesting period	4 years
Amended and Restated 1997 Employee Stock Purchase Plan
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	$ 57,000	$ 47,000
Class A Common Stock \| 2016 Plan
Limited Partners' Capital Account [Line Items]
Common stock, authorized shares	2,250,000
Number of shares available for future grant	950,000
Class A Common Stock \| 2006 Incentive Plan
Limited Partners' Capital Account [Line Items]
Common stock, additional authorized shares	2,723,000

SEGMENT REPORTING - Summary of Revenues Attributable to Services Provided by Company (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenue from External Customer [Line Items]
Revenues	$ 189,532	$ 182,910
Solid waste operations
Revenue from External Customer [Line Items]
Revenues	138,109	135,349
Collection
Revenue from External Customer [Line Items]
Revenues	97,469	94,561
Disposal
Revenue from External Customer [Line Items]
Revenues	37,853	38,625
Power generation
Revenue from External Customer [Line Items]
Revenues	1,303	1,026
Processing
Revenue from External Customer [Line Items]
Revenues	1,484	1,137
Resource solutions operations
Revenue from External Customer [Line Items]
Revenues	51,423	47,561
Processing
Revenue from External Customer [Line Items]
Revenues	17,272	13,818
Non-processing
Revenue from External Customer [Line Items]
Revenues	$ 34,151	$ 33,743

ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE (Tables)

3 Months Ended

Mar. 31, 2021

Asset Retirement Obligation Disclosure [Abstract]

Summary of Changes to Accrued Capping, Closure and Post-Closure Liabilities

A summary of the changes to accrued final capping, closure and post-closure liabilities follows:


	Three Months Ended March 31,
	2021		2020
Beginning balance	$	82,533	$	71,927
Obligations incurred	1,038		898

Accretion expense	1,811		1,622

Obligations settled (1)	(357)		(1,097)
Ending balance	$	85,025	$	73,350

(1)May include amounts that are being processed through accounts payable as a part of our disbursements cycle.

FAIR VALUE OF FINANCIAL INSTRUMENTS

3 Months Ended

Mar. 31, 2021

Fair Value Disclosures [Abstract]

FAIR VALUE OF FINANCIAL INSTRUMENTS

Assets and Liabilities Accounted for at Fair Value

Our financial instruments include cash and cash equivalents, accounts receivable, restricted investment securities held in trust on deposit with various banks as collateral for our obligations relative to our landfill final capping, closure and post-closure costs, interest rate swaps, trade payables and long-term debt. The carrying values of cash and cash equivalents, accounts receivable and trade payables approximate their respective fair values due to their short-term nature. The fair value of restricted investment securities held in trust, which are valued using quoted market prices, are included as restricted assets in the Level 1 tier below. The fair value of the interest rate swaps included in the Level 2 tier below is calculated using discounted cash flow valuation methodologies based upon the one-month LIBOR yield curves that are observable at commonly quoted intervals for the full term of the swaps.

Recurring Fair Value Measurements

Summaries of our financial assets and liabilities that are measured at fair value on a recurring basis follow:


	Fair Value Measurement at March 31, 2021 Using:
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Restricted investment securities - landfill closure	$	1,871	$	—	$	—
Interest rate swaps	—		614		—

	$	1,871	$	614	$	—
Liabilities:
Interest rate swaps	$	—	$	8,868	$	—


	Fair Value Measurement at December 31, 2020 Using:
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:


Restricted investment securities - landfill closure	$	1,848	$	—	$	—


Liabilities:
Interest rate swaps	$	—	$	13,237	$	—

Fair Value of Debt

As of March 31, 2021, the fair value of our fixed rate debt, including our FAME Bonds 2005R-3, FAME Bonds 2015R-1, FAME Bonds 2015R-2, Vermont Bonds, New York Bonds 2014R-1, New York Bonds 2014R-2, New York Bonds 2020 and New Hampshire Bonds was approximately $173,090 and the carrying value was $162,000. The fair value of the FAME Bonds 2005R-3, the FAME Bonds 2015R-1, the FAME Bonds 2015R-2, the Vermont Bonds, the New York Bonds 2014R-1, the New York Bonds 2014R-2, New York Bonds 2020 and the New Hampshire Bonds is considered to be Level 2 within the fair value hierarchy as the fair value is determined using market approach pricing provided by a third-party that utilizes pricing models and pricing systems, mathematical tools and judgment to determine the evaluated price for the security based on the market information of each of the bonds or securities with similar characteristics.

As of March 31, 2021, the carrying value of our Term Loan Facility was $349,125 and the carrying value of our Revolving Credit Facility was $0. Their fair values are based on current borrowing rates for similar types of borrowing arrangements, or Level 2 inputs, and approximate their carrying values.

Although we have determined the estimated fair value amounts of FAME Bonds 2005R-3, FAME Bonds 2015R-1, FAME Bonds 2015R-2, Vermont Bonds, New York Bonds 2014R-1, New York Bonds 2014R-2, New York Bonds 2020 and New Hampshire Bonds using available market information and commonly accepted valuation methodologies, a change in available market information, and/or the use of different assumptions and/or estimation methodologies could have a material effect on the estimated fair values. These amounts have not been revalued, and current estimates of fair value could differ significantly from the amounts presented.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

GOODWILL AND INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Goodwill Activity

A summary of the activity and balances related to goodwill by reporting segment is as follows:


	December 31, 2020		Acquisitions		March 31, 2021
Eastern region	$	30,873	$	—	$	30,873
Western region	149,984		1,415		151,399
Resource solutions	14,044		—		14,044

Total	$	194,901	$	1,415	$	196,316

Summary of Intangible Assets by Intangible Asset Type

Summaries of intangible assets by intangible asset type follows:


	Covenants Not-to-Compete		Client Lists		Total
Balance, March 31, 2021
Intangible assets	$	27,302	$	79,763	$	107,065
Less accumulated amortization	(20,944)		(28,540)		(49,484)
	$	6,358	$	51,223	$	57,581


	Covenants Not-to-Compete		Client Lists		Total
Balance, December 31, 2020
Intangible assets	$	26,971	$	78,809	$	105,780
Less accumulated amortization	(20,547)		(26,909)		(47,456)
	$	6,424	$	51,900	$	58,324

Summary of Intangible Amortization Expense Estimated

A summary of intangible amortization expense estimated for the five fiscal years following fiscal year 2020 and thereafter follows:



Estimated Future Amortization Expense as of March 31, 2021
Fiscal year ending December 31, 2021	$	6,026
Fiscal year ending December 31, 2022	$	7,394
Fiscal year ending December 31, 2023	$	7,138
Fiscal year ending December 31, 2024	$	8,055
Fiscal year ending December 31, 2025	$	8,259
Thereafter	$	20,709

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Income Statement [Abstract]
Revenues	$ 189,532	$ 182,910
Operating expenses:
Cost of operations	127,139	128,518
General and administration	27,131	24,352
Depreciation and amortization	22,682	21,406
Expense from acquisition activities	414	1,009
Southbridge Landfill closure charge	157	613
Total operating expenses	177,523	175,898
Operating income	12,009	7,012
Other expense (income):
Interest income	(64)	(51)
Interest expense	5,468	5,952
Other (income) expense	(138)	43
Other expense, net	5,266	5,944
Income before income taxes	6,743	1,068
Provision for income taxes	2,432	109
Net income	$ 4,311	$ 959
Basic earnings per share attributable to common stockholders:
Weighted average common shares outstanding	51,179	48,005
Basic earnings per common share (in dollars per share)	$ 0.08	$ 0.02
Diluted earnings per share attributable to common stockholders:
Weighted average common shares outstanding	51,387	48,262
Diluted earnings per common share (in dollars per share)	$ 0.08	$ 0.02

EARNINGS PER SHARE (Details) - USD ($) $ in Thousands	3 Months Ended
EARNINGS PER SHARE (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Numerator:
Net income	$ 4,311	$ 959
Denominators:
Shares to be issued - acquisition	0	36,000
Unvested restricted stock (in shares)	(2,000)	(1,000)
Effect of weighted average shares outstanding (in shares)	(181,000)	(338,000)
Weighted average common shares outstanding, basic	51,179,000	48,005,000
Impact of potentially dilutive securities:
Dilutive effect of stock options and other stock awards (in shares)	208,000	257,000
Weighted average common shares outstanding, diluted	51,387,000	48,262,000
Anti-dilutive potentially issuable shares	88,000	0
Class A Common Stock
Denominators:
Common stock, shares outstanding	50,374,000	47,320,000	50,101,000
Class B Common Stock
Denominators:
Common stock, shares outstanding	988,000	988,000	988,000

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Cash Flows from Operating Activities:
Net income	$ 4,311	$ 959
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	22,682	21,406
Operating lease right-of-use assets expense	1,411	2,417
Interest accretion on landfill and environmental remediation liabilities	1,957	1,794
Amortization of debt issuance costs	572	527
Stock-based compensation	2,941	1,562
(Gain) loss on sale of property and equipment	(24)	137
Southbridge Landfill non-cash closure charge	(7)	51
Non-cash expense from acquisition activities	146	532
Deferred income taxes	2,300	967
Changes in assets and liabilities, net of effects of acquisitions and divestitures:
Accounts receivable	7,872	6,507
Landfill operating lease contract expenditures	(160)	(50)
Accounts payable	1,349	(10,588)
Prepaid expenses, inventories and other assets	(2,077)	(171)
Accrued expenses, contract liabilities and other liabilities	(12,730)	(12,932)
Net cash provided by operating activities	32,147	14,791
Cash Flows from Investing Activities:
Acquisitions, net of cash acquired	(4,568)	(5,144)
Additions to property, plant and equipment	(26,832)	(19,851)
Proceeds from sale of property and equipment	123	51
Net cash used in investing activities	(31,277)	(24,944)
Cash Flows from Financing Activities:
Proceeds from debt borrowings	0	73,500
Principal payments on debt	(2,769)	(40,686)
Payments of debt issuance costs	0	(11)
Proceeds from the exercise of share based awards	112	100
Net cash (used in) provided by financing activities	(2,657)	32,903
Net (decrease) increase in cash and cash equivalents	(1,787)	22,750
Cash and cash equivalents, beginning of period	154,342	3,471
Cash and cash equivalents, end of period	152,555	26,221
Supplemental Disclosure of Cash Flow Information:
Cash interest payments	5,020	5,372
Cash income tax payments	238	84
Non-current assets obtained through long-term financing obligations	4,569	6,469
Right-of-use assets obtained in exchange for operating lease liabilities	512	2,366
Landfill
Adjustments to reconcile net income to net cash provided by operating activities:
Operating lease right-of-use assets expense	$ 1,604	$ 1,673

DEBT - Schedule of Loss On Cash Flow Hedges (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Derivative Instruments, Gain (Loss) [Line Items]
Other comprehensive loss, reclassification adjustment from AOCI	$ 1,145	$ 367
Interest rate swaps \| Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Other comprehensive loss, reclassification adjustment from AOCI	$ 1,145	$ 367

GOODWILL AND INTANGIBLE ASSETS - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible amortization expense	$ 2,028	$ 2,093

STOCKHOLDERS' EQUITY - Summary of Restricted Stock, Restricted Stock Unit and Performance-based Stock Unit Activity (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2021 USD ($) $ / shares shares
Restricted Stock, Restricted Stock Units And Performance Stock Units
Restricted Stock, Restricted Stock Units, and Performance Stock Units
Outstanding, beginning of period (in shares)	307
Granted (in shares)	88
Forfeited (in shares)	0
Outstanding, end of period (in shares)	327
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (in dollars per share) \| $ / shares	$ 41.55
Granted (in dollars per share) \| $ / shares	67.48
Forfeited (in dollars per share) \| $ / shares	56.04
Outstanding at end of period (in dollars per share) \| $ / shares	$ 50.37
Weighted Average Remaining Contractual Term (years) and Aggregate Intrinsic Value
Contractual term	2 years 1 month 6 days
Aggregate intrinsic value \| $	$ 20,750
Restricted Stock, Restricted Stock Units And Performance Stock Units \| Class A Common Stock
Restricted Stock, Restricted Stock Units, and Performance Stock Units
Class A Common Stock Vested (in shares)	(68)
Weighted Average Grant Date Fair Value
Class A Common Stock Vested (in dollars per share) \| $ / shares	$ 32.69
Performance Stock Unit
Weighted Average Remaining Contractual Term (years) and Aggregate Intrinsic Value
Percentage of attainment level	100.00%
Performance Stock Unit \| Class A Common Stock
Weighted Average Remaining Contractual Term (years) and Aggregate Intrinsic Value
Number of additional shares	268
Unvested \| Restricted Stock, Restricted Stock Units And Performance Stock Units
Restricted Stock, Restricted Stock Units, and Performance Stock Units
Outstanding, end of period (in shares)	595
Weighted Average Grant Date Fair Value
Outstanding at end of period (in dollars per share) \| $ / shares	$ 50.59
Weighted Average Remaining Contractual Term (years) and Aggregate Intrinsic Value
Contractual term	1 year 10 months 24 days
Aggregate intrinsic value \| $	$ 37,816

GOODWILL AND INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

A summary of the activity and balances related to goodwill by reporting segment is as follows:


	December 31, 2020		Acquisitions		March 31, 2021
Eastern region	$	30,873	$	—	$	30,873
Western region	149,984		1,415		151,399
Resource solutions	14,044		—		14,044

Total	$	194,901	$	1,415	$	196,316

Summaries of intangible assets by intangible asset type follows:


	Covenants Not-to-Compete		Client Lists		Total
Balance, March 31, 2021
Intangible assets	$	27,302	$	79,763	$	107,065
Less accumulated amortization	(20,944)		(28,540)		(49,484)
	$	6,358	$	51,223	$	57,581


	Covenants Not-to-Compete		Client Lists		Total
Balance, December 31, 2020
Intangible assets	$	26,971	$	78,809	$	105,780
Less accumulated amortization	(20,547)		(26,909)		(47,456)
	$	6,424	$	51,900	$	58,324

Intangible amortization expense was $2,028 during the three months ended March 31, 2021 and $2,093 during the three months ended March 31, 2020.

A summary of intangible amortization expense estimated for the five fiscal years following fiscal year 2020 and thereafter follows:



Estimated Future Amortization Expense as of March 31, 2021
Fiscal year ending December 31, 2021	$	6,026
Fiscal year ending December 31, 2022	$	7,394
Fiscal year ending December 31, 2023	$	7,138
Fiscal year ending December 31, 2024	$	8,055
Fiscal year ending December 31, 2025	$	8,259
Thereafter	$	20,709

BASIS OF PRESENTATION	3 Months Ended
BASIS OF PRESENTATION	Mar. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION Casella Waste Systems, Inc. (“Parent”), and its subsidiaries (collectively, “we”, “us” or “our”), is a regional, vertically integrated solid waste services company that provides collection, transfer, disposal, landfill, landfill gas-to-energy, recycling and organics services in the northeastern United States. We market recyclable metals, aluminum, plastics, paper, and corrugated cardboard, which have been processed at our recycling facilities or purchased from third-parties. We manage our solid waste operations on a geographic basis through two regional operating segments, the Eastern and Western regions, each of which provides a full range of solid waste services. We manage our resource-renewal operations through the Resource Solutions operating segment, which includes our larger-scale recycling and commodity brokerage operations along with our organics services and large scale commercial and industrial services. Legal, tax, information technology, human resources, certain finance and accounting and other administrative functions are included in our Corporate Entities segment. The accompanying unaudited consolidated financial statements, which include the accounts of the Parent and our wholly-owned subsidiaries, have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). All significant intercompany accounts and transactions are eliminated in consolidation. Investments in entities in which we do not have a controlling financial interest are accounted for under either the equity method or the cost method of accounting, as appropriate. Our significant accounting policies are more fully discussed in Item 8 of our Annual Report on Form 10-K for the fiscal year ended December 31, 2020 ("fiscal year 2020"), which was filed with the SEC on February 19, 2021. Preparation of our consolidated financial statements in accordance with GAAP requires management to make certain estimates and assumptions. These estimates and assumptions affect the accounting for and recognition and disclosure of assets, liabilities, equity, revenues and expenses. We must make these estimates and assumptions because certain information that we use is dependent on future events, cannot be calculated with a high degree of precision given the available data, or simply cannot be readily calculated. In the opinion of management, these consolidated financial statements include all adjustments, which include normal recurring and nonrecurring adjustments, necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented. The results for the three months ended March 31, 2021 may not be indicative of the results for any other interim period or the entire fiscal year. The consolidated financial statements presented herein should be read in conjunction with our audited consolidated financial statements included in our Annual Report on Form 10-K for fiscal year 2020. Recent Events The global outbreak of the novel coronavirus ("COVID-19") pandemic has caused, and is expected to continue to cause, economic disruption across our geographic footprint and has adversely affected, and is expected to continue to adversely affect, our business. The COVID-19 pandemic negatively impacted our revenues starting at the end of the three months ended March 31, 2020, as many small business and construction collection customers required service level changes and volumes into our landfills declined due to lower economic activity. Although demand for services has improved as local economies begin to reopen as allowed by State Governments, our collection and disposal operations continued to be negatively impacted by lower volumes attributable to the COVID-19 pandemic in the three months ended March 31, 2021. The COVID-19 pandemic has negatively impacted and is expected to continue to impact our business in other ways, as we have experienced and continue to experience increased costs as a result of the COVID-19 pandemic, including, but not limited to, higher costs associated with providing a safe working environment for our employees (such as increased costs associated with the protection of our employees, including costs for additional safety equipment, hygiene products and enhanced facility cleaning), employee impacts from illness, supporting a remote administrative workforce, community response measures, the inability of customers to continue to pay for services, and temporary facility closures of our customers. We have taken measures to reduce costs in other areas and preserve liquidity during this period of uncertainty. As of the date of this filing, we are unable to determine or predict the full extent of the continuing impact that the COVID-19 pandemic will have on our business, results of operations, liquidity and capital resources. Future developments, such as the possibility of continuing spread of COVID-19 across our geographic footprint, the rate of vaccinations, the severity and containment of certain COVID-19 variants along with the pace and extent to which the States in which we operate facilitate a return to normal economic and operation conditions are uncertain and cannot be predicted at this time. Subsequent Events We have evaluated subsequent events or transactions that have occurred after the consolidated balance sheet date of March 31, 2021 through the date of filing of the consolidated financial statements with the SEC on this Quarterly Report on Form 10-Q. We have determined that there are no subsequent events that require disclosure in this Quarterly Report on Form 10-Q.

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2021

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

In the ordinary course of our business and as a result of the extensive governmental regulation of the solid waste industry, we are subject to various judicial and administrative proceedings involving state and local agencies. In these proceedings, an agency may seek to impose fines or to revoke or deny renewal of an operating permit held by us. From time to time, we may also be subject to actions brought by special interest or other groups, adjacent landowners or residents in connection with the permitting and licensing of landfills and transfer stations, or allegations of environmental damage or violations of the permits and licenses pursuant to which we operate. In addition, we may be named defendants in various claims and suits pending for alleged damages to persons and property, alleged violations of certain laws and alleged liabilities arising out of matters occurring during the ordinary operation of a waste management business.

In accordance with FASB ASC 450 - Contingencies, we accrue for legal proceedings, inclusive of legal costs, when losses become probable and reasonably estimable. As of the end of each applicable reporting period, we review each of our legal proceedings to determine whether it is probable, reasonably possible or remote that a liability has been incurred and, if it is at least reasonably possible, whether a range of loss can be reasonably estimated under the provisions of FASB ASC 450-20. In instances where we determine that a loss is probable and we can reasonably estimate a range of loss we may incur with respect to such a matter, we record an accrual for the amount within the range that constitutes our best estimate of the possible loss. If we are able to reasonably estimate a range, but no amount within the range appears to be a better estimate than any other, we record an accrual in the amount that is the low end of such range. When a loss is reasonably possible, but not probable, we will not record an accrual, but we will disclose our estimate of the possible range of loss where such estimate can be made in accordance with FASB ASC 450-20.

Environmental Remediation Liability

We are subject to liability for environmental damage, including personal injury and property damage, that our solid waste, recycling and power generation facilities may cause to neighboring property owners, particularly as a result of the contamination of drinking water sources or soil, possibly including damage resulting from conditions that existed before we acquired the facilities. We may also be subject to liability for similar claims arising from off-site environmental contamination caused by pollutants or hazardous substances if we or our predecessors arrange or arranged to transport, treat or dispose of those materials. The following matters represent our material outstanding claims.

Southbridge Recycling & Disposal Park, Inc.

In October 2015, our Southbridge Recycling and Disposal Park, Inc. (“SRD”) subsidiary reported to the Massachusetts Department of Environmental Protection (“MADEP”) results of analysis of samples collected pursuant to our existing permit from private drinking water wells located near the Town of Southbridge, Massachusetts (“Town”) Landfill (“Southbridge Landfill”), which was operated by SRD and later closed in November 2018 when Southbridge Landfill reached its final capacity. Those results indicated the presence of contaminants above the levels triggering notice and response obligations under MADEP regulations. In response to those results, we carried out an Immediate Response Action pursuant to Massachusetts General Law Chapter 21E (the "Charlton 21E Obligations"). Further, we implemented a plan to analyze and better understand the groundwater near the Southbridge Landfill and we investigated with the objective of identifying the source or sources of the elevated levels of contamination measured in the well samples.

We entered into an Administrative Consent Order on April 26, 2017 (the “ACO”), with MADEP, the Town, and the Town of Charlton, committing us to equally share the costs with MADEP, of up to $10,000 ($5,000 each) for the Town to install a municipal waterline in the Town of Charlton ("Waterline"). Upon satisfactory completion of that Waterline, and other matters covered by the ACO, we and the Town will be released by MADEP from any future responsibilities for the Charlton 21E Obligations. We also entered into an agreement with the Town on April 28, 2017 entitled the “21E Settlement and Water System Construction Funding Agreement” (the “Waterline Agreement”), wherein we and the Town released each other from claims arising from the Charlton 21E Obligations. Pursuant to the Waterline Agreement, the Town issued a twenty (20) year bond for our portion of the Waterline costs in the amount of $4,089. We have agreed to reimburse the Town for periodic payments under such bond. Construction of the Waterline is complete and homeowners are relying on municipal water supply. Bond reimbursement to the Town commenced in the quarter ended June 30, 2020.

We have recorded an environmental remediation liability related to our obligation associated with installation of the Waterline in other accrued liabilities and other long-term liabilities. We inflate the estimated costs in current dollars to the expected time of payment and discount the total cost to present value using a risk-free interest rate of 2.6%. Our expenditures could be significantly higher if costs exceed estimates.

A summary of the changes to the environmental remediation liability associated with the Southbridge Landfill follows:



	Three Months Ended March 31,
	2021		2020
Beginning balance	$	4,261	$	4,596
Accretion expense	28		$	30
Obligations incurred	—		$	27

Obligations settled (1)	—		$	(12)
Ending balance	$	4,289	$	4,641

(1)May include amounts that are being processed through accounts payable as a part of our disbursements cycle.

The costs and liabilities we may be required to incur in connection with the foregoing Southbridge Landfill matters could be material to our results of operations, our cash flows and our financial condition.

Potsdam Environmental Remediation Liability

On December 20, 2000, the State of New York Department of Environmental Conservation (“DEC”) issued an Order on Consent (“Order”) which named Waste-Stream, Inc. (“WSI”), our subsidiary, General Motors Corporation and Niagara Mohawk Power Corporation (“NiMo”) as Respondents. The Order required that the Respondents undertake certain work on a 25-acre scrap yard and solid waste transfer station owned by WSI in Potsdam, New York, including the preparation of a Remedial Investigation and Feasibility Study (“Study”). A draft of the Study was submitted to the DEC in January 2009 (followed by a final report in May 2009). The Study estimated that the undiscounted costs associated with implementing the preferred remedies would be approximately $10,219. On February 28, 2011, the DEC issued a Proposed Remedial Action Plan for the site and accepted public comments on the proposed remedy through March 29, 2011. We submitted comments to the DEC on this matter. In April 2011, the DEC issued the final Record of Decision (“ROD”) for the site. The ROD was subsequently rescinded by the DEC for failure to respond to all submitted comments. The preliminary ROD, however, estimated that the present cost associated with implementing the preferred remedies would be approximately $12,130. The DEC issued the final ROD in June 2011 with proposed remedies consistent with its earlier ROD. An Order on Consent and Administrative Settlement naming WSI and NiMo as Respondents was executed by the Respondents and DEC with an effective date of October 25, 2013. On January 29, 2016, a Cost-Sharing Agreement was executed between WSI, NiMo, Alcoa Inc. (“Alcoa”) and Reynolds Metal Company (“Reynolds”) whereby Alcoa and Reynolds elected to voluntarily participate in the onsite remediation activities at a combined 15% participant share. The majority of the remediation work has been completed as of March 31, 2021. WSI is jointly and severally liable with NiMo, Alcoa and Reynolds for the total cost to remediate.

We have recorded an environmental remediation liability associated with the Potsdam site based on incurred costs to date and estimated costs to complete the remediation in other accrued liabilities and other long-term liabilities. We inflate the estimated costs in current dollars to the expected time of payment and discount the total cost to present value using a risk-free interest rate of 1.9%. The environmental remediation liability associated with the Potsdam site was $939 as of both March 31, 2021 and December 31, 2020.

Legal Proceedings

North Country Environmental Services

On or about March 8, 2018, NELC and the Conservation Law Foundation ("CLF") (the "NH Citizen Groups") delivered correspondence to our subsidiary, North Country Environmental Services, Inc. ("NCES"), and us, providing notice of the NH Citizen Groups' intent to sue NCES and us for violations of the CWA in conjunction with NCES's operation of its landfill in Bethlehem, New Hampshire ("NCES Landfill"). On May 14, 2018, the NH Citizen Groups filed a lawsuit against NCES and us in the United States District Court for the District of New Hampshire (the “New Hampshire Court”) alleging violations of the CWA, arguing that ground water discharging into the Ammonoosuc River is a "point source" under the CWA (the "New Hampshire Litigation"). The New Hampshire Litigation seeks remediation and fines under the CWA and an order requiring NCES to seek a Federal National Pollutant Discharge Elimination System permit for the operation of the NCES Landfill. On June 15, 2018, we and NCES filed a Motion to Dismiss the New Hampshire Litigation. On July 13, 2018, the NH Citizen Groups filed objections to our Motion to Dismiss. On July 27, 2018, we filed a reply in support of our Motion to Dismiss. On September 25, 2018, the New Hampshire Court denied our Motion to Dismiss. In March of 2019, we filed a motion in the New Hampshire Litigation asking for a stay of this litigation until certain appeals from discordant federal circuit courts were heard by the Supreme Court of the United States (“SCOTUS”), in the case identified as “County of Maui v. Hawaii Wildlife Fund (“MAUI”)". Our motion for a stay was granted in the New Hampshire Litigation, and SCOTUS heard the case in 2019 and issued a ruling on April 23, 2020. SCOTUS remanded the case to the U.S. Court of Appeals for the Ninth Circuit in San Francisco (the “Circuit Court”) ruling that the Circuit Court’s standard as to whether ground water impacts to navigable waters is too broad. We do not believe that the MAUI decision resolves the issues presented in the New Hampshire Litigation, and until the Circuit Court rules in the remanded MAUI case, we intend to continue to vigorously defend against the New Hampshire Litigation, which we believe is without merit. The NH Citizens Groups filed a motion with the New Hampshire Court on July 15, 2020 to amend their complaint based on MAUI. The New Hampshire Court granted the NH Citizen Groups' motion on September 2, 2020 and encouraged the parties to file motions for summary judgment. We filed our Motion for Summary Judgment on November 20, 2020 and the NH Citizens Groups filed a Motion for Summary Judgment on February 19, 2021. A hearing on motions for summary judgment is scheduled for May 14, 2021.

On October 9, 2020, we received a Type I-A Permit Modification for Expansion in the Stage VI area of the NCES Landfill (the “Permit”). On November 9, 2020, CLF filed an appeal of the Permit to the New Hampshire Waste Management Council on the grounds it failed to meet the public benefit criteria. On January 19, 2021, CLF filed a Complaint for Injunctive Relief with the Grafton Superior Court to enjoin NCES from accepting waste pursuant to the new Permit until such a time as CLF has exhausted its appeal rights. A hearing on the Complaint for Injunctive Relief was held on March 10, 2021; the Grafton Superior Court has not yet issued a decision. The Grafton Superior Court denied our Motion to Dismiss by Order dated March 17, 2021. We filed a Motion to Reconsider on March 26, 2021. We will continue to vigorously defend against this litigation.

Hakes Landfill Litigation

On or about December 19, 2019, the New York State Department of Environmental Conservation (“Department”) issued certain permits to us to expand the landfill owned and operated by Hakes C&D Disposal Inc. in the Town of Campbell, Steuben County, New York (“Hakes Landfill”). The permits authorize approximately five years of expansion capacity at the Hakes Landfill. The authorizations issued by the Department followed approvals issued by the Town of Campbell Planning Board (“Planning Board”) in January 2019, and the Town Board of the Town of Campbell (“Town Board”) in March 2019, granting site plan review and a zoning change for the project.

Litigation was commenced by the Sierra Club, several other non-governmental organizations, and several individuals (“the Petitioners”), challenging the approvals issued by the Department, the Planning Board and the Town Board in New York State Supreme Court, Steuben County (the “Hakes Litigation”). The challenge was based upon allegations that the agencies issuing these approvals did not follow the requirements of Article 8 of the Environmental Conservation Law of the State of New York, the State Environmental Quality Review Act (“SEQRA”), by failing to address certain radioactivity issues alleged by Petitioners to be associated with certain drilling wastes authorized for disposal at the Hakes Landfill. The Department opposed the Hakes Litigation on procedural grounds. We and the Town of Campbell opposed the Hakes Litigation on the merits, and on July 31, 2020, the Court dismissed the Hakes Litigation on the merits. The Petitioners filed a notice of appeal. The time to appeal expired on February 10, 2021, and the attorney for the Petitioners confirmed that they are not pursuing the appeal. Accordingly, all approvals issued for the expansion project are now final and binding.

Ontario County, New York Class Action Litigation

On or about September 17, 2019, Richard Vandemortel and Deb Vandemortel ("Named Plaintiffs") filed a class action complaint against us in Ontario County Supreme Court (the "New York Court") on behalf of similarly situated citizens ("Class Members") in Ontario County, New York (the "New York Litigation"). The New York Litigation alleges that over one thousand (1,000) citizens constitute the putative class in the New York Litigation, and it seeks damages for diminution of property values and infringement of the putative class’ rights to live without interference to their daily lives due to odors emanating from the Subtitle D landfill located in Seneca, New York , which is operated by us pursuant to a long-term Operation, Maintenance and Lease Agreement with Ontario County. The New York Litigation was served on us on October 14, 2019, and the parties commenced settlement negotiations in early 2020. On December 1, 2020, the parties entered into a settlement agreement (the "Settlement Agreement") and thereafter the Named Plaintiffs and Class Members' counsel ("Counsel") moved the New York Court for entry of the Order on Notice/Preliminary Approvals. The settlement includes a $750 payment to a Qualified Settlement Fund for the benefit of Counsel and one-time lump sum payments to the Named Plaintiffs and Class Members who opt into the Settlement Agreement. We will also commit $900 in expenses and capital improvements for remediation measures to be completed by December 31, 2022.

Conservation Law Foundation, Inc. v Robert R. Scott, Commissioner, New Hampshire Department of Environmental Services

On or about February 11, 2021, the CLF filed a complaint against Robert R. Scott, Commissioner of the New Hampshire Department of Environmental Services (“DES”), in the Merrimac County Superior Court. The complaint alleges that DES has failed to comply with the duty to establish and update a solid waste plan for the State of New Hampshire, and the duty to rely on that solid waste plan in determining whether to grant permits for proposed waste disposal facilities, and seeks a declaratory judgment that DES is violating statutory solid waste planning and regulatory requirements; a writ of mandamus ordering DES to achieve compliance with the statutory solid waste plan requirement; and an order enjoining DES from reviewing, and issuing decisions on, permit applications for new or expanded waste facilities, including a landfill under development by us in Dalton, New Hampshire ("Granite State Landfill"), as well as any further review and decision-making required for permits it has already granted, including our NCES Landfill, until it has a legally valid state solid waste plan. On or about February 16, 2021, our subsidiary, Granite State Landfill, LLC, filed a Motion to Intervene in the action, which was granted by the Merrimac County Superior Court on February 17, 2021. A hearing on CLF's request for preliminary injunctive relief and the parties' motions to dismiss was held April 9, 2021. Post-hearing filings were due April 23, 2021.

Label	Element	Value
Accounting Standards Update [Extensible List]	us-gaap_AccountingStandardsUpdateExtensibleList	us-gaap:AccountingStandardsUpdate201613Member

- Definition

Indicates amendment to accounting standards.

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+ Details

ACCOUNTING CHANGES

3 Months Ended

Mar. 31, 2021

Accounting Changes and Error Corrections [Abstract]

ACCOUNTING CHANGES

Standard

Description

Effect on the Financial Statements or Other
Significant Matters

Accounting standards adopted effective January 1, 2021

ASU No. 2019-12: Income Taxes (Topic 740)

Reduces the complexity over accounting for income taxes by removing certain exceptions and amending guidance to improve consistent application of accounting over income taxes.

This guidance did not have a material impact on our consolidated financial statements and related disclosures upon adoption, but may in the future. This guidance was effective January 1, 2021.

Standard

Description

Effect on the Financial Statements or Other
Significant Matters

Accounting standards issued pending adoption

ASU No. 2020-04: Reference Rate Reform (Topic 848), as amended through January 2021

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 65
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

FAIR VALUE OF FINANCIAL INSTRUMENTS - Recurring Fair Value Measurements (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Assets:
Restricted investment securities - landfill closure	$ 1,871	$ 1,848
Recurring \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets:
Interest rate swaps	0
Total assets	1,871
Liabilities:
Interest rate swaps	0	0
Recurring \| Quoted Prices in Active Markets for Identical Assets (Level 1) \| Landfill
Assets:
Restricted investment securities - landfill closure	1,871	1,848
Recurring \| Significant Other Observable Inputs (Level 2)
Assets:
Interest rate swaps	614
Total assets	614
Liabilities:
Interest rate swaps	8,868	13,237
Recurring \| Significant Other Observable Inputs (Level 2) \| Landfill
Assets:
Restricted investment securities - landfill closure	0	0
Recurring \| Significant Unobservable Inputs (Level 3)
Assets:
Interest rate swaps	0
Total assets	0
Liabilities:
Interest rate swaps	0	0
Recurring \| Significant Unobservable Inputs (Level 3) \| Landfill
Assets:
Restricted investment securities - landfill closure	$ 0	$ 0

GOODWILL AND INTANGIBLE ASSETS - Summary of Intangible Assets by Intangible Asset Type (Detail) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 107,065	$ 105,780
Less accumulated amortization	(49,484)	(47,456)
Intangible assets, net	57,581	58,324
Covenants Not-to-Compete
Finite-Lived Intangible Assets [Line Items]
Intangible assets	27,302	26,971
Less accumulated amortization	(20,944)	(20,547)
Intangible assets, net	6,358	6,424
Client Lists
Finite-Lived Intangible Assets [Line Items]
Intangible assets	79,763	78,809
Less accumulated amortization	(28,540)	(26,909)
Intangible assets, net	$ 51,223	$ 51,900

COMMITMENTS AND CONTINGENCIES - Narrative (Detail) plantiff in Thousands, $ in Thousands	Dec. 01, 2020 USD ($)	Sep. 17, 2019 plantiff	Apr. 28, 2017 USD ($)	Mar. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Mar. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Apr. 26, 2017 USD ($)	Jan. 29, 2016	Apr. 30, 2011 USD ($)	May 31, 2009 USD ($)	Dec. 20, 2000 a
Southbridge Landfill
Loss Contingencies [Line Items]
Risk free interest percentage rate				2.60%
Environmental remediation liability				$ 4,289	$ 4,261	$ 4,641	$ 4,596
Potsdam Environmental Remediation
Loss Contingencies [Line Items]
Risk free interest percentage rate				1.90%
Scrap yard and solid waste transfer station (in acres) \| a												25
Undiscounted costs preferred remedies										$ 12,130	$ 10,219
Remediation activities, participant share percentage									15.00%
Environmental remediation liability				$ 939	$ 939
21E Settlement and Water System Construction Funding Agreement \| Bonds
Loss Contingencies [Line Items]
Bond period			20 years
21E Settlement and Water System Construction Funding Agreement \| Bonds \| Maximum
Loss Contingencies [Line Items]
Anticipated cost			$ 4,089
Notice of Intent to Sue under the Resource Conservation and Recovery Act
Loss Contingencies [Line Items]
Estimate of possible loss								$ 5,000
Notice of Intent to Sue under the Resource Conservation and Recovery Act \| MADEP and Casella Waste Systems
Loss Contingencies [Line Items]
Estimate of possible loss								$ 10,000
Ontario County, New York Class Action Litigation
Loss Contingencies [Line Items]
Estimate of possible loss	$ 900
Number of citizens seeking damages \| plantiff		1
Loss contingency, settlement awarded	$ 750

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Cumulative effect of new accounting principle	Additional Paid-In Capital	Accumulated Deficit	Accumulated Deficit Cumulative effect of new accounting principle	Accumulated other comprehensive loss, net of tax	Class A Common Stock	Class A Common Stock Common Stock	Class B Common Stock	Class B Common Stock Common Stock
Beginning balance at Dec. 31, 2019	$ 122,753	$ (189)	$ 485,332	$ (357,016)	$ (189)	$ (6,041)		$ 468		$ 10
Beginning balance (in shares) at Dec. 31, 2019								46,803,000		988,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuances of Class A common stock	100		95					$ 5
Issuance of Class A common stock (in shares)								517,000
Stock-based compensation	1,562		1,562
Net income (loss)	959			959
Hedging activity	(7,189)					(7,189)
Ending balance at Mar. 31, 2020	117,996		486,989	(356,246)		(13,230)		$ 473		$ 10
Ending balance (in shares) at Mar. 31, 2020							47,320,000	47,320,000	988,000	988,000
Beginning balance at Dec. 31, 2020	362,142		639,247	(266,099)		(11,517)		$ 501		$ 10
Beginning balance (in shares) at Dec. 31, 2020							50,101,000	50,101,000	988,000	988,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuances of Class A common stock	112		109					$ 3
Issuance of Class A common stock (in shares)								273,000
Stock-based compensation	2,941		2,941
Net income (loss)	4,311			4,311
Hedging activity	3,830					3,830
Ending balance at Mar. 31, 2021	$ 373,336		$ 642,297	$ (261,788)		$ (7,687)		$ 504		$ 10
Ending balance (in shares) at Mar. 31, 2021							50,374,000	50,374,000	988,000	988,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

+ References + Details

COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2021

Commitments and Contingencies Disclosure [Abstract]

Summary of Environmental Liability

A summary of the changes to the environmental remediation liability associated with the Southbridge Landfill follows:



	Three Months Ended March 31,
	2021		2020
Beginning balance	$	4,261	$	4,596
Accretion expense	28		$	30
Obligations incurred	—		$	27

Obligations settled (1)	—		$	(12)
Ending balance	$	4,289	$	4,641

(1)May include amounts that are being processed through accounts payable as a part of our disbursements cycle.

BUSINESS COMBINATIONS (Tables)

3 Months Ended

Mar. 31, 2021

Business Combinations [Abstract]

Summary of Purchase Price Paid for Acquisitions

A summary of the purchase price paid and the purchase price allocation for these acquisitions follows:


	Three Months Ended March 31,
	2021		2020
Purchase Price:
Cash used in acquisitions, net of cash acquired	$	3,465	$	4,771



Holdbacks	385		580
Total	3,850		5,351
Allocated as follows:


Land	—		325
Buildings	—		678
Equipment	1,254		2,396
Intangible assets	1,285		1,225
Other liabilities, net	(76)		(80)

Fair value of assets acquired and liabilities assumed	2,463		4,544
Excess purchase price allocated to goodwill	$	1,387	$	807

Schedule of Unaudited Pro forma Combined Information

Unaudited pro forma combined information that shows our operational results as though each acquisition completed since the beginning of the prior fiscal year had occurred as of January 1, 2020 is as follows:


	Three Months Ended March 31,
	2021		2020
Revenues	$	189,851	$	187,872
Operating income	$	12,050	$	7,237
Net income	$	4,335	$	1,032

Basic earnings per share attributable to common stockholders:
Weighted average common shares outstanding	51,179		48,005
Basic earnings per common share	$	0.08	$	0.02
Diluted earnings per share attributable to common stockholders:
Weighted average common shares outstanding	51,387		48,262
Diluted earnings per common share	$	0.08	$	0.02

FAIR VALUE OF FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Term Loan Facility \| Secured Debt
Debt Instrument [Line Items]
Principal amount of debt	$ 349,125,000	$ 350,000,000
Fair Value \| Fixed Rate Bonds
Debt Instrument [Line Items]
Fixed rate debt	173,090,000
Carrying Value
Debt Instrument [Line Items]
Revolving credit facility	0
Carrying Value \| Fixed Rate Bonds
Debt Instrument [Line Items]
Fixed rate debt	$ 162,000,000

SEGMENT REPORTING - Summary of Financial Information by Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenues	$ 189,532	$ 182,910
Depreciation and amortization	22,682	21,406
Operating Income (Loss)	12,009	7,012
Total assets	1,194,246	957,640	$ 1,193,898
Operating \| Eastern
Segment Reporting Information [Line Items]
Revenues	52,345	50,143
Depreciation and amortization	6,622	5,958
Operating Income (Loss)	2,245	975
Total assets	221,200	206,334
Operating \| Western
Segment Reporting Information [Line Items]
Revenues	85,764	85,206
Depreciation and amortization	14,039	13,232
Operating Income (Loss)	7,756	5,642
Total assets	646,381	599,815
Operating \| Resource Solutions
Segment Reporting Information [Line Items]
Revenues	51,423	47,561
Depreciation and amortization	1,568	1,610
Operating Income (Loss)	2,462	1,003
Total assets	88,759	93,199
Corporate entities
Segment Reporting Information [Line Items]
Revenues	0	0
Depreciation and amortization	453	606
Operating Income (Loss)	(454)	(608)
Total assets	237,906	58,292
Inter-company revenues
Segment Reporting Information [Line Items]
Revenues	(43,011)	(40,279)
Inter-company revenues \| Eastern
Segment Reporting Information [Line Items]
Revenues	(12,426)	(11,839)
Inter-company revenues \| Western
Segment Reporting Information [Line Items]
Revenues	(28,682)	(25,546)
Inter-company revenues \| Resource Solutions
Segment Reporting Information [Line Items]
Revenues	$ (1,903)	$ (2,894)

DEBT - Summary of Debt (Details) - USD ($) $ in Thousands	3 Months Ended
DEBT - Summary of Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Weighted-average discount rate - finance leases	4.00%
Finance leases maturing through December 2107; bearing interest at a weighted average of 4.0%	$ 34,573	$ 31,486
Principal amount of debt	550,220	548,419
Less - unamortized debt issuance costs	8,197	8,768
Debt less unamortized debt issuance costs	542,023	539,651
Less—current maturities of debt	10,918	9,240
Debt, less current portion	531,105	530,411
Revolving line of credit facility ("Revolving Credit Facility") due May 2023; bearing interest at LIBOR plus 1.75%
Debt Instrument [Line Items]
Principal amount of debt	$ 0	0
Revolving line of credit facility ("Revolving Credit Facility") due May 2023; bearing interest at LIBOR plus 1.75% \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Secured Debt \| Term loan A facility ("Term Loan Facility") due May 2023; bearing interest at LIBOR plus 1.75%
Debt Instrument [Line Items]
Principal amount of debt	$ 349,125	350,000
Secured Debt \| Term loan A facility ("Term Loan Facility") due May 2023; bearing interest at LIBOR plus 1.75% \| LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Credit Facility
Debt Instrument [Line Items]
Less - unamortized debt issuance costs	$ 3,429	3,839
Unsecured Debt \| New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014 ("New York Bonds 2014R-1") due December 2044 - fixed rate interest period through 2029; bearing interest at 2.875%
Debt Instrument [Line Items]
Stated interest rate	2.875%
Principal amount of debt	$ 25,000	25,000
Less - unamortized debt issuance costs	$ 984	1,000
Unsecured Debt \| New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014R-2 ("New York Bonds 2014R-2") due December 2044 - fixed rate interest period through 2026; bearing interest at 3.125%
Debt Instrument [Line Items]
Stated interest rate	3.125%
Principal amount of debt	$ 15,000	15,000
Less - unamortized debt issuance costs	$ 314	329
Unsecured Debt \| New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2020 ("New York Bonds 2020") due September 2050 - fixed rate interest period through 2025; bearing interest at 2.750%
Debt Instrument [Line Items]
Stated interest rate	2.75%
Principal amount of debt	$ 40,000	40,000
Less - unamortized debt issuance costs	$ 1,417	1,461
Unsecured Debt \| Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-3 ("FAME Bonds 2005R-3") due January 2025 - fixed rate interest period through 2025; bearing interest at 5.25%
Debt Instrument [Line Items]
Stated interest rate	5.25%
Principal amount of debt	$ 25,000	25,000
Less - unamortized debt issuance costs	$ 325	347
Unsecured Debt \| Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015R-1 ("FAME Bonds 2015R-1") due August 2035 - fixed rate interest period through 2025; bearing interest at 5.125%
Debt Instrument [Line Items]
Stated interest rate	5.125%
Principal amount of debt	$ 15,000	15,000
Less - unamortized debt issuance costs	$ 465	482
Unsecured Debt \| Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015R-2 ("FAME Bonds 2015R-2") due August 2035 - fixed rate interest period through 2025; bearing interest at 4.375%
Debt Instrument [Line Items]
Stated interest rate	4.375%
Principal amount of debt	$ 15,000	15,000
Less - unamortized debt issuance costs	$ 324	343
Unsecured Debt \| Vermont Economic Development Authority Solid Waste Disposal Long-Term Revenue Bonds Series 2013 ("Vermont Bonds") due April 2036 - fixed rate interest period through 2028; bearing interest at 4.625%
Debt Instrument [Line Items]
Stated interest rate	4.625%
Principal amount of debt	$ 16,000	16,000
Less - unamortized debt issuance costs	$ 473	487
Unsecured Debt \| Business Finance Authority of the State of New Hampshire Solid Waste Disposal Revenue Bonds Series 2013 ("New Hampshire Bonds") due April 2029 - fixed rate interest period through 2029; bearing interest at 2.95%
Debt Instrument [Line Items]
Stated interest rate	2.95%
Principal amount of debt	$ 11,000	11,000
Less - unamortized debt issuance costs	$ 466	480
Notes payable maturing through June 2027; bearing interest at a weighted average of 3.4%
Debt Instrument [Line Items]
Weighted average interest rate	3.40%
Principal amount of debt	$ 4,522	$ 4,933

DEBT - Credit Facility Narrative (Details)	3 Months Ended
DEBT - Credit Facility Narrative (Details)	Mar. 31, 2021 USD ($)
Debt Instrument [Line Items]
Additional borrowing capacity	$ 125,000,000
Line of Credit
Debt Instrument [Line Items]
Debt instrument, term	5 years
Net leverage ratio	2.25
Line of credit facility, remaining borrowing capacity	$ 173,575,000
Line of Credit \| LIBOR \| Maximum
Debt Instrument [Line Items]
Floor interest rate received	1.75%
Line of Credit \| LIBOR \| Minimum
Debt Instrument [Line Items]
Floor interest rate received	1.25%
Secured Debt \| Term Loan Facility \| Line of Credit
Debt Instrument [Line Items]
Aggregate principal amount	$ 350,000,000
Revolving Credit Facility \| Revolving Credit Facility Due 2023 \| Line of Credit
Debt Instrument [Line Items]
Credit facility maximum	200,000,000
Letters of credit outstanding	$ 26,425,000

OTHER ITEMS AND CHARGES	3 Months Ended
OTHER ITEMS AND CHARGES	Mar. 31, 2021
Unusual or Infrequent Items, or Both [Abstract]
OTHER ITEMS AND CHARGES	OTHER ITEMS AND CHARGES Expense from Acquisition Activities In the three months ended March 31, 2021 and 2020, we recorded charges of $414 and $1,009, respectively, comprised primarily of legal, consulting and other similar costs associated with the acquisition and integration of acquired businesses or select development projects. Southbridge Landfill Closure Charge In 2017, we initiated the plan to cease operations of the Southbridge Landfill and later closed it in November 2018 when Southbridge Landfill reached its final capacity. Accordingly, in the three months ended March 31, 2021 and 2020, we recorded charges of $157 and $613, respectively, associated with legal and other costs pertaining to various matters as part of the unplanned early closure of the Southbridge Landfill through completion of the closure process.

SEGMENT REPORTING (Tables)

3 Months Ended

Mar. 31, 2021

Segment Reporting [Abstract]

Summary of Segment Reporting Information by Segment

Three Months Ended March 31, 2021


Segment	Outside revenues		Inter-company revenues		Depreciation and amortization		Operating income (loss)		Total assets
Eastern	$	52,345	$	12,426	$	6,622	$	2,245	$	221,200
Western	85,764		28,682		14,039		7,756		646,381
Resource solutions	51,423		1,903		1,568		2,462		88,759
Corporate entities	—		—		453		(454)		237,906
Eliminations	—		(43,011)		—		—		—
	$	189,532	$	—	$	22,682	$	12,009	$	1,194,246

Three Months Ended March 31, 2020


Segment	Outside revenues		Inter-company revenues		Depreciation and amortization		Operating income (loss)		Total assets
Eastern	$	50,143	$	11,839	$	5,958	$	975	$	206,334
Western	85,206		25,546		13,232		5,642		599,815
Resource solutions	47,561		2,894		1,610		1,003		93,199
Corporate entities	—		—		606		(608)		58,292
Eliminations	—		(40,279)		—		—		—
	$	182,910	$	—	$	21,406	$	7,012	$	957,640

Summary of Revenue Attributable to Services

A summary of our revenues attributable to services provided follows:


	Three Months Ended March 31,
	2021		2020
Collection	$	97,469	$	94,561
Disposal	37,853		38,625
Power generation	1,303		1,026
Processing	1,484		1,137
Solid waste operations	138,109		135,349
Processing	17,272		13,818
Non-processing	34,151		33,743
Resource solutions operations	51,423		47,561
Total revenues	$	189,532	$	182,910

BUSINESS COMBINATIONS - Narrative (Details) - business	3 Months Ended
BUSINESS COMBINATIONS - Narrative (Details) - business	Mar. 31, 2021	Mar. 31, 2020
Business Acquisition [Line Items]
Number of businesses acquired		2
Minimum
Business Acquisition [Line Items]
Useful life of finite lived intangible assets	5 years
Maximum
Business Acquisition [Line Items]
Useful life of finite lived intangible assets	10 years
Western \| Tuck-in Solid Waste Collection Business
Business Acquisition [Line Items]
Number of businesses acquired	1	1
Western \| Recycling Operation
Business Acquisition [Line Items]
Number of businesses acquired	1
Resource Solutions \| Recycling Operation
Business Acquisition [Line Items]
Number of businesses acquired		1