0000911177-22-000009 | 10-K | XBRL Viewer | Casella Waste Systems INC

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CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash and cash equivalents	$ 33,809	$ 154,342
Accounts receivable, net of allowance for credit losses of $3,276 and $2,333, respectively	86,979	74,198
Refundable income taxes	0	229
Prepaid expenses	12,766	9,289
Inventory	9,729	7,868
Other current assets	3,196	1,328
Total current assets	146,479	247,254
Property, plant and equipment, net of accumulated depreciation and amortization of $973,094 and $900,882, respectively	644,604	510,512
Operating lease right-of-use assets	93,799	95,310
Goodwill	232,860	194,901
Intangible assets, net	93,723	58,324
Restricted assets	2,122	1,848
Cost method investments	11,264	11,264
Deferred income taxes	43,957	61,163
Other non-current assets	14,772	13,322
Total assets	1,283,580	1,193,898
CURRENT LIABILITIES:
Current maturities of debt	9,901	9,240
Current operating lease liabilities	7,307	8,547
Accounts payable	63,086	49,198
Accrued payroll and related expenses	22,210	17,282
Accrued interest	2,042	2,126
Contract liabilities	3,404	2,685
Current accrued capping, closure and post-closure costs	7,915	10,268
Other accrued liabilities	36,328	31,862
Total current liabilities	152,193	131,208
Debt, less current portion	542,503	530,411
Operating lease liabilities, less current portion	56,375	60,979
Accrued capping, closure and post-closure costs, less current portion	78,999	72,265
Deferred income taxes	868	912
Other long-term liabilities	30,185	35,981
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY:
Additional paid-in capital	652,045	639,247
Accumulated deficit	(224,999)	(266,099)
Accumulated other comprehensive loss, net of tax	(5,103)	(11,517)
Total stockholders' equity	422,457	362,142
Total liabilities and stockholders' equity	1,283,580	1,193,898
Class A Common Stock
STOCKHOLDERS' EQUITY:
Common stock	504	501
Class B Common Stock
STOCKHOLDERS' EQUITY:
Common stock	$ 10	$ 10

CONSOLIDATED BALANCE SHEETS (Parenthetical) $ in Thousands	12 Months Ended
CONSOLIDATED BALANCE SHEETS (Parenthetical) $ in Thousands	Dec. 31, 2021 USD ($) vote $ / shares shares	Dec. 31, 2020 USD ($) vote $ / shares shares
Accounts receivable - trade, allowance for credit losses \| $	$ 3,276	$ 2,333
Accumulated depreciation and amortization \| $	$ 973,094	$ 900,882
Class A Common Stock
Common stock, par value (in dollars per share) \| $ / shares	$ 0.01	$ 0.01
Common stock, authorized shares	100,000,000	100,000,000
Common stock, issued shares	50,423,000	50,101,000
Common stock, outstanding shares	50,423,000	50,101,000
Common stock, votes (in votes per share) \| vote	1	1
Class B Common Stock
Common stock, par value (in dollars per share) \| $ / shares	$ 0.01	$ 0.01
Common stock, authorized shares	1,000,000	1,000,000
Common stock, issued shares	988,000	988,000
Common stock, outstanding shares	988,000	988,000
Common stock, votes (in votes per share) \| vote	10	10

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenues	$ 889,211	$ 774,584	$ 743,290
Operating expenses:
Cost of operations	582,403	515,646	508,656
General and administration	118,834	102,410	92,782
Depreciation and amortization	103,590	90,782	79,790
Expense from acquisition activities	5,304	1,862	2,687
Southbridge Landfill closure charge, net	496	4,587	2,709
Environmental remediation charge	924	0	0
Withdrawal costs - multiemployer pension plan	0	0	3,591
Total operating expenses	811,551	715,287	690,215
Operating income	77,660	59,297	53,075
Other expense (income):
Interest income	(302)	(303)	(367)
Interest expense	21,229	22,371	25,102
Other income	(1,313)	(1,073)	(1,439)
Other expense, net	19,614	20,995	23,296
Income before income taxes	58,046	38,302	29,779
Provision (benefit) for income taxes	16,946	(52,804)	(1,874)
Net income	$ 41,100	$ 91,106	$ 31,653
Basic earnings per share attributable to common stockholders:
Weighted average common shares outstanding	51,312	48,793	47,226
Basic earnings per common share (in dollars per share)	$ 0.80	$ 1.87	$ 0.67
Diluted earnings per share attributable to common stockholders:
Weighted average common shares outstanding	51,515	49,045	47,966
Diluted earnings per common share (in dollars per share)	$ 0.80	$ 1.86	$ 0.66

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 41,100	$ 91,106	$ 31,653
Hedging activity:
Interest rate swap settlements	(4,743)	(3,644)	(498)
Interest rate swap amounts reclassified into interest expense	4,763	3,679	115
Unrealized gain (loss) resulting from changes in fair value of derivative instruments	8,480	(7,540)	(4,350)
Other comprehensive income (loss)	8,500	(7,505)	(4,733)
Tax effect related to items of other comprehensive income (loss)	2,086	(2,029)	0
Other comprehensive income (loss), net of tax	6,414	(5,476)	(4,733)
Comprehensive income	$ 47,514	$ 85,630	$ 26,920

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) - 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	Class A Common Stock	Class A Common Stock Common Stock	Class B Common Stock	Class B Common Stock Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update	us-gaap:AccountingStandardsUpdate201613Member
Beginning balance at Dec. 31, 2018	$ (15,832)		$ 373,716	$ (388,669)		$ (1,308)		$ 419		$ 10
Beginning balance (in shares) at Dec. 31, 2018								41,944,000		988,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Class A common stock - equity offering	100,446		100,410					$ 36
Issuance of Class A common stock - equity offering (in shares)								3,565,000
Issuances of Class A common stock	3,996		3,984					$ 12
Issuances of Class A common stock (in shares)								1,227,000
Issuance of Class A common stock - acquisition	0		(1)					$ 1
Issuance of Class A common stock - acquisition (in shares)								67,000
Stock-based compensation	7,223		7,223
Net income	31,653			31,653
Hedging activity	(4,733)					(4,733)
Ending balance at Dec. 31, 2019	122,753	$ (189)	485,332	(357,016)	$ (189)	(6,041)		$ 468		$ 10
Ending balance (in shares) at Dec. 31, 2019							46,803,000	46,803,000	988,000	988,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Class A common stock - equity offering	144,790		144,763					$ 27
Issuance of Class A common stock - equity offering (in shares)								2,703,000
Issuances of Class A common stock	939		934					$ 5
Issuances of Class A common stock (in shares)								559,000
Issuance of Class A common stock - acquisition	0		(1)					$ 1
Issuance of Class A common stock - acquisition (in shares)								36,000
Stock-based compensation	8,219		8,219
Net income	91,106			91,106
Hedging activity	(5,476)					(5,476)
Ending balance at Dec. 31, 2020	362,142		639,247	(266,099)		(11,517)		$ 501		$ 10
Ending 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	1,250		1,247					$ 3
Issuances of Class A common stock (in shares)								322,000
Stock-based compensation	11,551		11,551
Net income	41,100			41,100
Hedging activity	6,414					6,414
Ending balance at Dec. 31, 2021	$ 422,457		$ 652,045	$ (224,999)		$ (5,103)		$ 504		$ 10
Ending balance (in shares) at Dec. 31, 2021							50,423,000	50,423,000	988,000	988,000

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash Flows from Operating Activities:
Net income	$ 41,100	$ 91,106	$ 31,653
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	103,590	90,782	79,790
Interest accretion on landfill and environmental remediation liabilities	7,324	7,090	6,976
Amortization of debt issuance costs on long-term debt	2,288	2,169	2,293
Stock-based compensation	11,551	8,219	7,223
Operating lease right-of-use assets expense	13,827	16,257	17,270
Loss (gain) on sale of property and equipment	172	936	(892)
Southbridge Landfill non-cash closure (credit) charge, net	(356)	263	74
Non-cash expense from acquisition activities	315	554	65
Environmental remediation charge	924	0	0
Withdrawal costs - multiemployer pension plan	0	0	2,230
Deferred income taxes	15,073	(52,288)	(1,244)
Changes in assets and liabilities, net of effects of acquisitions and divestitures:
Accounts receivable	(7,422)	5,815	(5,464)
Landfill operating lease contract expenditures	(5,655)	(5,386)	(5,307)
Accounts payable	13,888	(15,226)	6,762
Prepaid expenses, inventories and other assets	(6,343)	(1,211)	(1,669)
Accrued expenses, contract liabilities and other liabilities	(7,539)	(9,158)	(22,931)
Net cash provided by operating activities	182,737	139,922	116,829
Cash Flows from Investing Activities:
Acquisitions, net of cash acquired	(170,647)	(32,457)	(75,379)
Additions to property, plant and equipment	(123,295)	(108,108)	(103,165)
Proceeds from sale of property and equipment	788	533	750
Proceeds from property insurance settlement	0	0	332
Net cash used in investing activities	(293,154)	(140,032)	(177,462)
Cash Flows from Financing Activities:
Proceeds from debt borrowings	3,701	157,000	197,800
Principal payments on debt	(10,305)	(149,378)	(243,374)
Payments of debt issuance costs	(3,684)	(1,531)	(749)
Proceeds from the exercise of share based awards	172	100	3,355
Proceeds from the public offering of Class A Common Stock	0	144,790	100,446
Proceeds from unregistered sale of Class A Common Stock	0	0	2,619
Net cash (used in) provided by financing activities	(10,116)	150,981	60,097
Net (decrease) increase in cash and cash equivalents	(120,533)	150,871	(536)
Cash and cash equivalents, beginning of period	154,342	3,471	4,007
Cash and cash equivalents, end of period	33,809	154,342	3,471
Supplemental Disclosures of Cash Flow Information:
Interest	19,025	20,117	23,183
Income tax payments (refunds), net	1,438	(1,534)	(1,631)
Supplemental Disclosures of Non-Cash Investing and Financing Activities:
Non-current assets acquired through long-term financing obligations	$ 20,753	$ 18,069	$ 13,053

BASIS OF PRESENTATION	12 Months Ended
BASIS OF PRESENTATION	Dec. 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. Effective January 1, 2021, we realigned 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. We realigned the Resource Solutions operating segment to leverage our core competencies in materials processing, industrial recycling, organics and resource management service offerings to deliver a comprehensive solution for our larger commercial, municipal, institutional and industrial customers that have more diverse waste and recycling needs. 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. Non-processing services consist of brokerage services, overall resource management services, which provide 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. The accompanying 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.

ACCOUNTING CHANGES

12 Months Ended

Dec. 31, 2021

Accounting Changes and Error Corrections [Abstract]

ACCOUNTING CHANGES

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.

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. This guidance provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. We are currently assessing the provisions of this guidance, and reviewing and updating our contracts, as applicable, for transition or fallback language that specifies how a replacement rate for LIBOR will be identified. We do not expect that the adoption of this guidance 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. See Note 11, Debt for further disclosure over our interest rate derivative agreements and debt instruments that reference LIBOR.

ASU No. 2021-08: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805)

Requires entities to apply ASC 606 to recognize and measure contract assets and contract liabilities in a business combination. This guidance improves comparability after the business combination by providing consistent recognition and measurement guidance for revenue contracts with customers acquired in a business combination and revenue contracts with customers not acquired in a business combination.

We have made in the past, and we may make in the future, acquisitions to densify existing operations, expand service areas, and grow services for our customers and these acquisitions may include contract assets or contract liabilities. We do not expect that the adoption of this guidance will have a material impact on our consolidated financial statements and related disclosures. This guidance is effective January 1, 2023 with early adoption permitted.

- 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.

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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Management’s Estimates and Assumptions

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 some cases, these estimates are difficult to determine, and we must exercise significant judgment. In preparing our consolidated financial statements, the estimates and assumptions that we consider to be significant and that present the greatest amount of uncertainty relate to our accounting for landfills, environmental remediation liabilities, asset impairments, accounts receivable valuation allowance, self-insurance reserves, deferred taxes and uncertain tax positions, estimates of the fair values of assets acquired and liabilities assumed in any acquisition, contingent liabilities and stock-based compensation. Each of these items is discussed in more detail elsewhere in these notes to consolidated financial statements, as applicable. Actual results may differ materially from the estimates and assumptions that we use in the preparation of our consolidated financial statements.

Cash and Cash Equivalents

We consider all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.

Concentrations of Credit Risk

Financial instruments that potentially subject us to concentrations of credit risk consist of cash and cash equivalents, restricted investment securities, accounts receivable and derivative instruments. We maintain cash and cash equivalents and restricted investment securities with banks that at times exceed applicable insurance limits. We reduce our exposure to credit risk by maintaining such deposits with high quality financial institutions. Our concentration of credit risk with respect to accounts receivable is limited because of the large number and diversity of customers we serve, thus reducing the credit risk associated with any one customer group. As of December 31, 2021, no single customer or customer group represented greater than 5% of total accounts receivable. We manage credit risk through credit evaluations, credit limits, and monitoring procedures, but generally do not require collateral to support accounts receivable. We reduce our exposure to credit risk associated with derivative instruments by entering into agreements with high quality financial institutions and by evaluating and regularly monitoring their creditworthiness.

Accounts Receivable, Net of Allowance for Credit Losses

Accounts receivable represent receivables from customers for collection, transfer, recycling, disposal and other services. Our accounts receivable are recorded when billed or when related revenue is earned, if earlier, and represent claims against third-parties that will be settled in cash. The carrying value of our accounts receivable, net of allowance for credit losses represents its estimated net realizable value. Estimates are used in determining our allowance for credit losses based on, among other things, our historical loss trends, the age of outstanding accounts receivable, and current and expected economic conditions. Our reserve is evaluated and revised on a monthly basis. Past due accounts receivable are written off when deemed to be uncollectible. See Note 6, Accounts Receivable, Net of Allowance for Credit Losses for disclosure over allowance for credit losses.

Inventory

Inventory includes secondary fibers, recyclables ready for sale, and parts and supplies. Inventory is stated at the lower of cost (first-in, first-out) or market.

Property, Plant and Equipment

Property, plant and equipment is recorded at cost, less accumulated depreciation and amortization. We provide for depreciation and amortization using the straight-line method by charges to operations in amounts that allocate the cost of the assets over their estimated useful lives as follows:


Asset Classification						Estimated Useful Life
Buildings and improvements						10-30 years
Machinery and equipment						5-10 years
Rolling stock						5-10 years
Containers						5-12 years
Furniture and Fixtures						3-8 years

The cost of maintenance and repairs is charged to operations as incurred.

Landfill development costs are included in property, plant and equipment. Landfill development costs include costs to develop each of our landfill sites, including such costs related to landfill liner material and installation, excavation for airspace, landfill leachate collection systems, landfill gas collection systems, environmental monitoring equipment for groundwater and landfill gas, directly related engineering, capitalized interest, on-site road construction, and other capital infrastructure. Additionally, landfill development costs include all land purchases within the landfill footprint and the purchase of any required landfill buffer property. Under life-cycle accounting, these costs are capitalized and charged to expense based on tonnage placed into each site. See the “Landfill Accounting” accounting policy below for additional disclosure about the amortization of landfill development costs and Note 7, Property, Plant and Equipment for disclosure about property, plant and equipment.

Landfill Accounting

Life Cycle Accounting

Under life-cycle accounting, all costs related to acquisition and construction of landfill sites are capitalized and charged to expense based on tonnage placed into each site. Landfill permitting, acquisition and preparation costs are amortized on the units-of-consumption method as landfill airspace is consumed. In determining the amortization rate for each of our landfills, preparation costs include the total estimated costs to complete construction of the landfills’ permitted and expansion capacity.

Landfill Development Costs

We estimate the total cost to develop each of our landfill sites to its remaining permitted and expansion capacity (see landfill development costs discussed within the “Property, Plant and Equipment” accounting policy above). The projection of these landfill costs is dependent, in part, on future events. The remaining amortizable basis of each landfill includes costs to develop a site to its remaining permitted and expansion capacity and includes amounts previously expended and capitalized, net of accumulated airspace amortization, and projections of future purchase and development costs including capitalized interest. The interest capitalization rate is based on our weighted average interest rate incurred on borrowings outstanding during the period. Interest capitalized during the fiscal years ended December 31, 2021 ("fiscal 2021"), December 31, 2020 ("fiscal year 2020") and December 31, 2019 ("fiscal year 2019") was $718, $413 and $263, respectively.

Landfill Airspace

We apply the following guidelines in determining a landfill’s remaining permitted and expansion airspace:

Remaining Permitted Airspace. Our engineers, in consultation with third-party engineering consultants and surveyors, are responsible for determining remaining permitted airspace at our landfills. The remaining permitted airspace is determined by an annual survey, which is then used to compare the existing landfill topography to the expected final landfill topography.

Expansion Airspace. We currently include unpermitted expansion airspace in our estimate of remaining permitted and expansion airspace in certain circumstances. To be considered expansion airspace all of the following criteria must be met:

•we control the land on which the expansion is sought;

•all technical siting criteria have been met or a variance has been obtained or is reasonably expected to be obtained;

•we have not identified any legal or political impediments which we believe will not be resolved in our favor;

•we are actively working on obtaining any necessary permits and we expect that all required permits will be received; and

•senior management has approved the project based on a review of the engineering design and determination that the financial return profile meets our investment criteria.

For unpermitted airspace to be included in our estimate of remaining permitted and expansion airspace, the expansion effort must meet all of the criteria listed above. These criteria are evaluated annually by our engineers, accountants, lawyers, managers and others to identify potential obstacles to obtaining the permits. Once the remaining permitted and expansion airspace is determined in cubic yards, an airspace utilization factor (“AUF”) is established to calculate the remaining permitted and expansion capacity in tons. The AUF is established using a process that considers the measured density obtained from annual surveys. When we include the expansion airspace in our calculation of remaining permitted and expansion airspace, we include the projected costs for development, as well as the projected asset retirement costs related to final capping, closure and post-closure of the expansion airspace in the amortization basis of the landfill.

After determining the costs and the remaining permitted and expansion capacity at each of our landfills, we determine the per ton rates that will be expensed as waste is received and deposited at each of our landfills by dividing the costs by the corresponding number of tons. We calculate per ton amortization rates for assets associated with each final capping event, for assets related to closure and post-closure activities, and for all other costs capitalized or to be capitalized in the future for each landfill. These rates per ton are updated annually, or more frequently, as significant facts change.

It is possible that actual results, including the amount of costs incurred, the timing of final capping, closure and post-closure activities, our airspace utilization or the success of our expansion efforts, could ultimately turn out to be significantly different from our estimates and assumptions. To the extent that such estimates or related assumptions prove to be significantly different than actual results, lower profitability may be experienced due to higher amortization rates, higher final capping, closure or post-closure rates, or higher expenses. Higher profitability may result if the opposite occurs. Most significantly, if it is determined that the expansion capacity should no longer be considered in calculating the recoverability of the landfill asset, we may be required to recognize an asset impairment. If it is determined that the likelihood of receiving an expansion permit has become remote, the capitalized costs related to the expansion effort are expensed immediately.

Final Capping, Closure and Post-Closure Costs

The following is a description of our landfill asset retirement activities and related accounting:

Final Capping Costs. Final capping activities include the installation of liners, drainage, compacted soil layers and topsoil over areas of a landfill where total airspace has been consumed and waste is no longer being received. Final capping activities occur throughout the life of the landfill. Our engineering personnel estimate the cost for each final capping event based on the acreage to be capped, along with the final capping materials and activities required. The estimates also consider when these costs would actually be paid and factor in inflation and discount rates. The engineers then quantify the landfill capacity associated with each final capping event and the costs for each event are amortized over that capacity as waste is received at the landfill.

Closure and Post-Closure Costs. Closure and post-closure costs represent future estimated costs related to monitoring and maintenance of a solid waste landfill after a landfill facility ceases to accept waste and closes. We estimate, based on input from our engineers, accountants, lawyers, managers and others, our future cost requirements for closure and post-closure monitoring and maintenance based on our interpretation of the technical standards of the Subtitle D regulations and the air emissions standards under the Clean Air Act of 1970, as amended, as they are being applied on a state-by-state basis. Closure and post-closure accruals for the cost of monitoring and maintenance include site inspection, groundwater monitoring, leachate management, methane gas control and recovery, and operation and maintenance costs to be incurred for a period which is generally for a term of 30 years after final closure of a landfill. In determining estimated future closure and post-closure costs, we consider costs associated with permitted and permittable airspace.

Our estimated future final capping, closure and post-closure costs, based on our interpretation of current requirements and proposed regulatory changes, are intended to approximate fair value. Absent quoted market prices, our cost estimates are based on historical experience, professional engineering judgment and quoted or actual prices paid for similar work. Our estimate of costs to discharge final capping, closure and post-closure asset retirement obligations for landfills are developed in today’s dollars. These costs are then inflated to the period of performance using an estimate of inflation, which is updated annually (1.6% as of December 31, 2021). Final capping, closure and post-closure liabilities are then discounted using the credit adjusted risk-free rate in effect at the time the obligation is incurred. The weighted average rate applicable to our asset retirement obligations as of December 31, 2021 is between approximately 5.5% and 9.9%, the range of the credit adjusted risk free rates effective since the adoption of guidance associated with asset retirement obligations in the fiscal year ended April 30, 2004. Accretion expense is necessary to increase the accrued final capping, closure and post-closure liabilities to the future anticipated obligation. To accomplish this, we accrete our final capping, closure and post-closure accrual balances using the same credit-adjusted risk-free rate that was used to calculate the recorded liability. Accretion expense on recorded landfill liabilities is recorded to cost of operations from the time the liability is recognized until the costs are paid. Accretion expense on recorded landfill liabilities amounted to $6,775, $6,436 and $6,227 in fiscal years 2021, 2020 and 2019, respectively.

We operate in states which require a certain portion of landfill final capping, closure and post-closure obligations to be secured by financial assurance, which may take the form of surety bonds, letters of credit and restricted investment securities. Surety bonds securing closure and post-closure obligations at December 31, 2021 and December 31, 2020 totaled $209,275 and $205,048, respectively. Letters of credit securing closure and post-closure obligations as of December 31, 2021 and December 31, 2020 totaled $0 and $0, respectively. See Note 14, Fair Value of Financial Instruments for disclosure about restricted investment securities securing closure and post-closure obligations.

Lease Accounting

We lease vehicles, equipment, property and other non-core equipment in the ordinary course of our business. Leases are classified as either operating leases or finance leases, as appropriate. Our leases have varying terms and may include renewal or purchase options, escalation clauses, restrictions, lease concessions, capital project funding, penalties or other obligations that we considered historically in determining minimum rental payments. We recognize lease expense for operating leases on a straight-line basis over the lease term. We recognize depreciation expense for finance leases over either the useful life of the asset or the lease term based on the terms of the lease agreement.

We are also party to three landfill operation and management agreements that we account for as operating leases. These agreements are long-term landfill operating contracts with government bodies whereby we receive tipping revenue, pay normal operating expenses and assume future final capping, closure and post-closure obligations. The government bodies retain ownership of each landfill. There are no bargain purchase options and title to each of the properties does not pass to us at the end of the respective lease terms. We allocate the consideration paid to the landfill airspace rights and underlying land lease based on the relative fair values.

In addition to up-front or one-time payments, the landfill operating agreements may require us to make future minimum rental payments, including success or expansion fees, other direct costs and final capping, closure and post-closure costs. The value of all future minimum rental payments is amortized and charged to cost of operations over the life of the contract. We amortize the consideration allocated to airspace rights as airspace is utilized on a units-of-consumption basis and such amortization is charged to cost of operations as airspace is consumed (e.g., as tons are placed into the landfill). The underlying value of any land lease is amortized to cost of operations on a straight-line basis over the estimated life of the respective operating agreement.

We recognize a right-of-use asset and a lease liability for core leases classified as operating leases with a term in excess of 12 months in our consolidated balance sheet. For other non-core operating leases, which is comprised of small-dollar-value items such as office equipment, we expense these costs in the period incurred rather than capitalizing such expenditures on our consolidated balance sheet. We identify lease and nonlease components in a contract to which consideration in the contract will be allocated. We may elect by class of underlying asset to choose not to separate nonlease components from lease components and instead account for each separate lease component and the nonlease components in a contract as part of the single lease component. We have elected to not separate lease components from nonlease components for property leases and are, therefore, not allocating consideration between lease and nonlease components for this asset class. Lease payments include: fixed payments, including in-substance fixed payments, less any lease incentives paid or payable to the lessee; variable lease payments that depend on an index or a rate; exercise price of a purchase option reasonably certain to be exercised; penalties for terminating a lease; and amounts where it is probable that we will owe under a residual value guarantee. Refundable deposits are not considered to be a fixed payment. Variable lease costs that are not based on an index or a rate are recorded to expense in the period incurred. Lease term is determined at lease commencement and includes any noncancellable period for which we have the right to use the underlying asset together with any periods covered by an option to extend or terminate the lease if we are reasonably certain to exercise the option to extend or not to exercise the option to terminate. The initial determination of a lease liability is calculated as the net present value of the lease payments not yet paid. The discount rate used to determine present value is the rate implicit in the lease, if present, or, if not present, our incremental borrowing rate, which is a rate that reflects interest that we would have to pay to borrow funds on a collateralized basis over a similar term to the lease and in a similar economic environment. For shorter term leases, such as vehicle and equipment leases, we calculate our incremental borrowing rate using the interest rate from our existing secured line of credit, adjusted based on term. For longer term leases, such as our landfill operating leases, we calculate our incremental borrowing rate based on an industry yield curve with a similar credit rating, adjusted by a company specific spread as determined by a third-party. See Note 8, Leases for further disclosure about lease costs and other lease information.

Goodwill and Intangible Assets

Goodwill. Goodwill is the excess of our purchase cost over the fair value of the net assets of acquired businesses. We do not amortize goodwill, but as discussed in the “Asset Impairments” accounting policy below, we assess our goodwill for impairment at least annually. See Note 9, Goodwill and Intangible Assets for disclosure about goodwill.

Intangible Assets. Intangible assets consist primarily of covenants not-to-compete, customer relationships, and trade names. Intangible assets are recorded at fair value and are amortized based on the economic benefit provided or using the straight-line method over their estimated useful lives. Covenants not-to-compete, customer relationships and trade names are typically amortized over a term of no more than 10 years. See Note 9, Goodwill and Intangible Assets for disclosure about intangible assets.

Investments in Unconsolidated Entities

Investments in unconsolidated entities over which we have significant influence over the investees’ operating and financing activities are accounted for under the equity method of accounting. As of December 31, 2021 and December 31, 2020, we had no investments accounted for under the equity method of accounting. Investments in affiliates in which we do not have the ability to exert significant influence over the investees’ operating and financing activities are accounted for under the cost method of accounting. As of both December 31, 2021 and December 31, 2020, we had cost method investments totaling $11,264.

We monitor and assess the carrying value of our investments throughout the year for potential impairment and write them down to their fair value when other-than-temporary declines exist. Fair value is generally based on (i) other third-party investors’ recent transactions in the securities; (ii) other information available regarding the current market for similar assets and/or (iii) a market or income approach, as deemed appropriate.

When we assess the carrying value of our investments for potential impairment, determining the fair value of our investments is reliant upon the availability of market information and/or other information provided by third-parties to be able to develop an estimate of fair value. Considerable judgment is required in interpreting market data to develop the estimates of fair value. Accordingly, our estimates are not necessarily indicative of the amounts that we, or other holders of these investments, could realize in a current market exchange. The use of different assumptions and/or estimation methodologies could have a significant effect on the estimated fair values. The estimates of fair value could differ significantly from the amounts presented. See “Asset Impairments” accounting policy below.

Fair Value of Financial Instruments

Our financial instruments may 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, restricted cash reserved to finance certain capital projects, interest rate derivatives, trade payables and debt. Accounting standards include disclosure requirements around fair values used for certain financial instruments and establish a fair value hierarchy. The three-tier hierarchy prioritizes valuation inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of three levels: 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. See Note 11, Debt and Note 14, Fair Value of Financial Instruments for fair value disclosure about debt and financial instruments, respectively. See the “Derivatives and Hedging” accounting policy below for the fair value disclosure about interest rate derivatives.

Business Combinations

We acquire businesses in the waste industry, including non-hazardous waste collection, transfer station, recycling and disposal operations, as part of our growth strategy. Businesses are included in the consolidated financial statements from the date of acquisition.

We recognize, separately from goodwill, the identifiable assets acquired and liabilities assumed at their estimated acquisition-date fair values. We measure and recognize goodwill as of the acquisition date as the excess of: (a) the aggregate of the fair value of consideration transferred, the fair value of any noncontrolling interest in the acquiree (if any) and the acquisition date fair value of our previously held equity interest in the acquiree (if any), over (b) the fair value of net assets acquired and liabilities assumed. If information about facts and circumstances existing as of the acquisition date is incomplete by the end of the reporting period in which a business combination occurs, we will report provisional amounts for the items for which the accounting is incomplete. The measurement period ends once we receive the information we were seeking; however, this period will not extend beyond one year from the acquisition date. Any material adjustments recognized during the measurement period will be recognized retrospectively in the consolidated financial statements of the current period. All acquisition related transaction and restructuring costs are to be expensed as incurred. See Note 5, Business Combinations for disclosure about business acquisitions.

Environmental Remediation Liabilities

We have recorded environmental remediation liabilities representing our estimate of the most likely outcome of the matters for which we have determined that a liability is probable. These liabilities include potentially responsible party investigations, settlements, certain legal and consultant fees, as well as costs directly associated with site investigation and clean up, such as materials and incremental internal costs directly related to the remedy. We provide for expenses associated with environmental remediation obligations when such amounts are probable and can be reasonably estimated. We estimate costs required to remediate sites where it is probable that a liability has been incurred based on site-specific facts and circumstances. Estimates of the cost for the likely remedy are developed using third-party environmental engineers or other service providers. Where we believe that both the amount of a particular environmental remediation liability and timing of payments are reliably determinable, we inflate the cost in current dollars until the expected time of payment and discount the cost to present value. See Note 12, Commitments and Contingencies for disclosure about environmental remediation liabilities.

Self-Insurance Liabilities and Related Costs

We are self-insured for vehicles and workers’ compensation with reinsurance coverage limiting our maximum exposure. Our maximum exposure in fiscal year 2021 under the workers’ compensation plan was $1,250 per individual event. Our maximum exposure in fiscal year 2021 under the automobile plan was $3,650 per individual event. The liability for unpaid claims and associated expenses, including incurred but not reported losses, is determined by management with the assistance of a third-party actuary and reflected in our consolidated balance sheets as an accrued liability. We use a third-party to track and evaluate actual claims experience for consistency with the data used in the annual actuarial valuation. The actuarial-determined liability is calculated based on historical data, which considers both the frequency and settlement amount of claims. Our self-insurance reserves totaled $19,847 and $16,946 as of December 31, 2021 and December 31, 2020, respectively. Our estimated accruals for these liabilities could be significantly different than our ultimate obligations if variables such as the frequency or severity of future events differ significantly from our assumptions.

Income Taxes

We use estimates to determine our provision for income taxes and related assets and liabilities and any valuation allowance recorded against our net deferred tax assets. Valuation allowances have been established for the possibility that tax benefits may not be realized for certain deferred tax assets. Deferred income taxes are recognized based on the expected future tax consequences of differences between the financial statement basis and the tax basis of assets and liabilities, calculated using currently enacted tax rates. We record net deferred tax assets to the extent we believe these assets will more likely than not be realized. In making this determination, we consider all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In the event we determine that we would be able to realize our deferred income tax assets in the future in excess of their net recorded amount, we will make an adjustment to the valuation allowance which would reduce the provision for income taxes.

We account for income tax uncertainties according to guidance on the recognition, de-recognition and measurement of potential tax benefits associated with tax positions. We recognize interest and penalties relating to income tax matters as a component of income tax expense.

See Note 16, Income Taxes for disclosure related to income taxes, including the effect of the valuation allowance release in fiscal year 2020.

Derivatives and Hedging

We account for derivatives and hedging activities in accordance with derivatives and hedging accounting guidance that establishes accounting and reporting standards requiring that every derivative instrument (including certain derivative instruments embedded in other contracts) be recorded in the balance sheet as either an asset or liability measured at its fair value. The guidance requires that changes in the derivative’s fair value be recognized currently in earnings unless specific hedge accounting criteria are met.

Our objective for utilizing derivative instruments is to reduce our exposure to fluctuations in cash flows due to changes in the commodity prices of recycled paper and adverse movements in interest rates.

Our strategy to hedge against fluctuations in the commodity prices of recycled paper is to enter into hedges to mitigate the variability in cash flows generated from the sales of recycled paper at floating prices, resulting in a fixed price being received from these sales. We evaluate the hedges and ensure that these instruments qualify for hedge accounting pursuant to derivative and hedging guidance. Designated as highly effective cash flow hedges, both the effective and ineffective portion of the change in the fair value of these derivatives is recorded in our stockholders’ equity as a component of accumulated other comprehensive loss until the hedged item is settled and recognized as part of commodity revenue. If the price per short ton of the underlying commodity, as reported on the Official Board Market, is less than the contract price per short ton, we receive the difference between the average price and the contract price (multiplied by the notional tons) from the respective counter-party. If the price per short ton of the underlying commodity exceeds the contract price per short ton, we pay the calculated difference to the counter-party. The fair value of commodity hedges is obtained or derived from our counter-parties using valuation models that take into consideration market price assumptions for commodities based on underlying active markets. We were not party to any commodity hedge contracts as of December 31, 2021.

Our strategy to hedge against fluctuations in variable interest rates involves entering into interest rate derivative agreements to hedge against adverse movements in interest rates. For interest rate derivatives deemed to be highly effective cash flow hedges, both the effective and ineffective portion of the change in fair value of these derivatives is recorded in our stockholders’ equity as a component of accumulated other comprehensive loss and reclassified into earnings through interest expense in the same period or periods during which the hedged transaction affects earnings. See Note 14, Fair Value of Financial Instruments for fair value disclosure about derivative instruments and Note 11, Debt for further disclosure about interest rate derivatives.

Contingent Liabilities

We are subject to various legal proceedings, claims and regulatory matters, the outcomes of which are subject to significant uncertainty. We determine whether to disclose or accrue for loss contingencies based on an assessment of whether the risk of loss is remote, reasonably possible or probable, and whether it can be reasonably estimated. We analyze our litigation and regulatory matters based on available information to assess the potential liabilities. Management’s assessment is developed based on an analysis of possible outcomes under various strategies. We accrue for loss contingencies when such amounts are probable and reasonably estimable. If a contingent liability is only reasonably possible, we will disclose the potential range of the loss, if estimable. We record losses related to contingencies in cost of operations or general and administration expenses, depending on the nature of the underlying transaction leading to the loss contingency. See Note 12, Commitments and Contingencies for disclosure about loss contingencies, as applicable. Contingent liabilities accounted for under purchase accounting are recorded at their fair values. These fair values may be different from the values we would have otherwise recorded, had the contingent liability not been assumed as part of an acquisition of a business. See Note 5, Business Combinations and Note 14, Fair Value of Financial Instruments for disclosure about contingent consideration accounted for under purchase accounting, as applicable.

Revenue Recognition

We disaggregate our revenues by applicable service line: collection, landfill, transfer, transportation, landfill gas-to-energy, processing, and non-processing. Under the revenue recognition guidance, revenues are measured based on the consideration specified in a contract with a customer. The circumstances that impact the timing and amount of revenue recognized for each applicable service line may vary based on the nature of the service performed. We generally recognize revenues for services over time as we satisfy the performance obligation by transferring control over the service to the customer as the service is performed and the benefit is received and consumed by the customer. Services are typically delivered in a series as a single bundled performance obligation over either a designated period of time or for specified number of services. Services may also be delivered as a single bundled service, on a period-to-period basis, or in a spot transaction. Consideration may be variable on a per ton basis and/or fixed. Fixed consideration is allocated to each distinct service and variable consideration is allocated to the increment of time that the service is performed, and we have the contractual right to the fee. Fees are typically billed weekly, monthly, quarterly or in advance. Generally, the amount of consideration that we have the right to receive that is invoiced to the customer directly corresponds to the value of our performance completed to date. We do not disclose the amount of variable consideration included in the transaction price that is allocated to outstanding performance obligations when the variable consideration is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise to transfer a distinct good or service that forms part of a single performance obligation. Revenues that are not satisfied over time are recognized at a point-in-time. This typically includes the sale of recycled or organic materials, as well as renewable energy credits ("RECs"). Revenues from the sale of organic or recycled materials are recognized at a point-in-time as control of the materials transfers to the customer upon shipment or pick-up by the customer. Revenues from the sale of RECs are recognized at a point-in-time as the trade is executed and control transfers to the customer.

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 $13,071 and $4,960 in fiscal years 2021 and 2020, respectively. 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 fiscal years 2021, 2020, or 2019 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 $89,232 and $74,162 as of December 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 is transferred to the customer. Contract liabilities of $3,404 and $2,685 as of December 31, 2021 and December 31, 2020, respectively, are presented separately on the face of the Consolidated Balance Sheets. 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 fiscal years 2021 and 2020, respectively, when the services were performed. See Note 4, Revenue Recognition for disclosure over revenues by applicable service line.

Asset Impairments

Recovery of Long-Lived Assets. We continually assess whether events or changes in circumstances have occurred that may warrant revision of the estimated useful lives of our long-lived assets (other than goodwill) or whether the remaining balances of those assets should be evaluated for possible impairment. Long-lived assets include, for example, capitalized landfill costs, other property, plant and equipment, identifiable intangible assets, and operating lease right-of-use assets. Events or changes in circumstances that may indicate that an asset may be impaired include the following:

•a significant decrease in the market price of an asset or asset group;

•a significant adverse change in the extent or manner in which an asset or asset group is being used or in its physical condition;

•a significant adverse change in legal factors or in the business climate that could affect the value of an asset or asset group, including an adverse action or assessment by a regulator;

•an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset;

•a current period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset or asset group;

•a current expectation that, more likely than not, a long-lived asset or asset group will be sold or otherwise disposed of significantly before the end of its previously estimated useful life; or

•an impairment of goodwill at a reporting unit.

There are certain indicators listed above that require significant judgment and understanding of the waste industry when applied to landfill development or expansion. For example, a regulator may initially deny a landfill expansion permit application although the expansion permit is ultimately granted. In addition, management may periodically divert waste from one landfill to another to conserve remaining permitted landfill airspace. Therefore, certain events could occur in the ordinary course of business and not necessarily be considered indicators of impairment due to the unique nature of the waste industry.

If an impairment indicator occurs, we perform a test of recoverability by comparing the carrying value of the asset or asset group to its undiscounted expected future cash flows. We group our long-lived assets for this purpose at the lowest level for which identifiable cash flows are primarily independent of the cash flows of other assets or asset groups. If the carrying values are in excess of undiscounted expected future cash flows, we measure any impairment by comparing the fair value of the asset or asset group to its carrying value.

To determine fair value, we use discounted cash flow analyses and estimates about the future cash flows of the asset or asset group. This analysis includes a determination of an appropriate discount rate, the amount and timing of expected future cash flows and growth rates. The cash flows employed in our discounted cash flow analyses are typically based on financial forecasts developed internally by management. The discount rate used is commensurate with the risks involved. We may also rely on third-party valuations and or information available regarding the market value for similar assets.

If the fair value of an asset or asset group is determined to be less than the carrying amount of the asset or asset group, impairment in the amount of the difference is recorded in the period that the impairment occurs. Estimating future cash flows requires significant judgment and projections may vary from the cash flows eventually realized.

Goodwill. We annually assess goodwill for impairment during the fourth quarter of our fiscal year or more frequently if events or circumstances indicate that impairment may exist.

We may assess whether a goodwill impairment exists using either a qualitative or a quantitative assessment. If we perform a qualitative assessment, it involves determining whether events or circumstances exist that indicate it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If based on this qualitative assessment we determine it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, we will not perform a quantitative assessment. If the qualitative assessment indicates that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, or if we elect not to perform a qualitative assessment, we perform a quantitative assessment to determine whether goodwill impairment exists at the reporting unit.

In testing for goodwill impairment, we estimate the fair value of each reporting unit, which we have determined to be our geographic operating segments and our Resource Solutions operating segment, and compare the fair value with the carrying value of the net assets of each reporting unit. If the fair value is less than its carrying value, then we would recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, noting that the amount is not to exceed the total amount of goodwill allocated to that reporting unit.

To determine the fair value of each of our reporting units as a whole we use discounted cash flow analyses, which require significant assumptions and estimates about the future operations of each reporting unit. Significant judgments inherent in this analysis include the determination of appropriate discount rates, the amount and timing of expected future cash flows and growth rates. The cash flows employed in our discounted cash flow analyses are based on financial forecasts developed internally by management. Our discount rate assumptions are based on an assessment of our risk adjusted discount rate, applicable for each reporting unit. In assessing the reasonableness of our determined fair values of our reporting units, we evaluate our results against our current market capitalization.

If the fair value of goodwill is less than its carrying value for a reporting unit, an impairment charge would be recorded to earnings. The loss recognized cannot exceed the carrying amount of goodwill. After a goodwill impairment loss is recognized, the adjusted carrying amount of goodwill becomes its new accounting basis.

In addition to an annual goodwill impairment assessment, we would evaluate a reporting unit for impairment if events or circumstances change between annual tests indicating a possible impairment. Examples of such events or circumstances include the following:

•a significant adverse change in legal status or in the business climate;

•an adverse action or assessment by a regulator;

•a more likely than not expectation that an operating segment or a significant portion thereof will be sold; or

•the testing for recoverability of a significant asset group within the operating segment.

We elected to perform a quantitative analysis as part of our annual goodwill impairment test for fiscal year 2021. As of October 1, 2021, our Eastern, Western and Resource Solutions reporting units indicated that the fair value of each reporting unit exceeded its carrying amount, including goodwill. Furthermore, in each case the fair value of our Eastern, Western and Resource Solutions reporting units exceeded its carrying value by in excess of 180%. We incurred no impairment of goodwill as a result of our annual goodwill impairment tests in fiscal years 2021, 2020 or 2019. However, there can be no assurance that goodwill will not be impaired at any time in the future.

Cost Method Investments. We monitor and assess the carrying value of our cost method investments throughout the year for potential impairment and write them down to their fair value when other-than-temporary declines exist. We incurred no impairment of cost method investments in fiscal year 2021, 2020 or 2019. There can be no assurance that our cost method investments will not be impaired at any time in the future.

Defined Benefit Pension Plan

We make contributions to one qualified multiemployer defined benefit pension plan, the New England Teamsters and Trucking Industry Pension Fund ("Pension Plan"). The Pension Plan provides retirement benefits to participants based on their service to contributing employers. We do not administer this plan. The Pension Plan’s benefit formula is based on credited years of service and hours worked as defined in the Pension Plan document. Our pension contributions are made in accordance with funding standards established by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code, as amended by the Pension Protection Act of 2006. The Pension Plan’s assets have been invested as determined by the Pension Plan's fiduciaries in accordance with the Pension Plan's investment policy. The Pension Plan’s asset allocation is based on the Pension Plan's investment policy and is reviewed as deemed necessary. See Note 15, Employee Benefit Plans for disclosure about the Pension Plan.

Stock-Based Compensation

All share-based compensation cost is measured at the grant date based on the estimated fair value of the award and is recognized as expense-in general and administration expense over the employee’s requisite service period. For purposes of calculating stock-based compensation expense, forfeitures are accounted for as they occur. Our equity awards granted generally consist of stock options, including market-based performance stock options, restricted stock, restricted stock units and performance stock units, including market-based performance stock units.

The fair value of each stock option grant is estimated using a Black-Scholes option-pricing model. The fair value of restricted stock, restricted stock unit and performance stock unit grants is at a price equal to the fair market value of our Class A common stock at the date of grant. The fair value of market-based performance stock unit grants is valued using a Monte Carlo pricing model. See Note 13, Stockholders' Equity for disclosure about stock-based compensation.

Earnings per Share

Basic earnings per share is computed by dividing the 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. Dilutive shares include the assumed exercise of employee stock options, including market-based performance stock options based on the expected achievement of performance targets, 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. See Note 18, Earnings Per Share for disclosure about the calculation of earnings per share.

Subsequent Events

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

REVENUE RECOGNITION

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

REVENUE RECOGNITION

REVENUE RECOGNITIONWe disaggregate our revenues by applicable service line as follows: collection, landfill, transfer, transportation, landfill gas-to-energy, processing and non-processing.

Collection

Collection revenues are principally generated by providing waste collection and disposal services to our customers. Services may be provided as needed or as scheduled. We derive a substantial portion of our collection revenues from commercial and industrial services, which typically have a standard contract duration of three years, along with municipal services that are generally performed pursuant to contracts with municipalities with varying terms. The majority of our residential collection services are performed on a subscription basis with individual households.

Landfill

Landfill disposal services primarily consist of receiving some form of acceptable solid waste materials at one of our landfills and appropriately disposing of it. Landfill customers are typically charged a tipping fee on a per ton basis for disposing of their solid waste at our disposal facilities. In general, these fees are variable in nature.

Transfer station

Transfer station disposal services primarily consist of receiving some form of acceptable solid waste materials at one of our transfer stations and appropriately disposing of it by transporting it to an appropriate disposal site. Transfer station customers are charged a tipping fee on a per ton basis for disposing of their solid waste at our transfer stations. In general, these fees are variable in nature.

Transportation

Transportation services consist of the transportation of large volumes of waste or recycled materials from a customer designated location to another location or disposal facility. Transportation customers are charged a fee on a per ton basis for transporting and/or disposal of the materials. In general, these fees are variable in nature.

Landfill gas-to-energy

Landfill gas-to-energy services primarily consist of the generation and sale of electricity from landfill gas-to-energy facilities located at certain of our landfills; the reservation of electric generating capacity to be used by a customer on demand; and the sale of RECs.

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.

Non-processing

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.

A table of revenues disaggregated by service line and timing of revenue recognition by operating segment follows:

Fiscal Year Ended December 31, 2021


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	175,816	$	266,869	$	—	$	442,685
Landfill	25,241		66,732		—		91,973
Transfer	53,882		37,400		—		91,282
Transportation	1,683		12,047		—		13,730
Landfill gas-to-energy	1,052		4,086		—		5,138
Processing	6,895		2,386		93,323		102,604
Non-processing	—		—		141,799		141,799
Total revenues	$	264,569	$	389,520	$	235,122	$	889,211

Transferred at a point-in-time	$	166	$	1,719	$	63,666	$	65,551
Transferred over time	264,403		387,801		171,456		823,660
Total revenues	$	264,569	$	389,520	$	235,122	$	889,211

Fiscal Year Ended December 31, 2020


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	147,698	$	243,740	$	—	$	391,438
Landfill	20,716		64,833		—		85,549
Transfer	44,730		34,117		—		78,847
Transportation	208		10,942		—		11,150
Landfill gas-to-energy	1,015		3,057		—		4,072
Processing	5,918		1,300		62,539		69,757
Non-processing	—		—		133,771		133,771
Total revenues	$	220,285	$	357,989	$	196,310	$	774,584

Transferred at a point-in-time	$	223	$	1,484	$	29,621	$	31,328
Transferred over time	220,062		356,505		166,689		743,256
Total revenues	$	220,285	$	357,989	$	196,310	$	774,584

Fiscal Year Ended December 31, 2019


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	149,165	$	222,876	$	—	$	372,041
Landfill	19,362		73,657		—		93,019
Transfer	44,413		31,640		—		76,053
Transportation	198		12,625		—		12,823
Landfill gas-to-energy	890		2,686		—		3,576
Processing	5,447		1,728		53,981		61,156
Non-processing	—		—		124,622		124,622
Total revenues	$	219,475	$	345,212	$	178,603	$	743,290

Transferred at a point-in-time	$	159	$	921	$	23,206	$	24,286
Transferred over time	219,316		344,291		155,397		719,004
Total revenues	$	219,475	$	345,212	$	178,603	$	743,290

- 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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&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=123351226&loc=SL49130554-203045

+ Details

BUSINESS COMBINATIONS

12 Months Ended

Dec. 31, 2021

Business Combination and Asset Acquisition [Abstract]

BUSINESS COMBINATIONS

In fiscal year 2021, we acquired the following businesses: a residential, commercial and roll-off collection business in eastern Connecticut that operates a rail-served construction and demolition processing and waste transfer facility, a waste transfer station, a single-stream recycling facility, and several other recycling operations whose assets and liabilities are allocated between our Eastern region and Resource Solutions operating segments; a solid-waste collection business that operates a waste transfer station, a septic and portable toilet business, and two tuck-in solid-waste collection businesses in our Eastern region; and a solid-waste transfer station business, a waste composting and food-scrap hauling business, a solid-waste collection business that operates a waste transfer station, and two tuck-in solid-waste collection businesses in our Western region.

In fiscal year 2020, we acquired the following businesses: seven tuck-in solid waste collection businesses and a solid waste collection business in our Western region, a transportation business in our Eastern region, and one recycling operation in our Resource Solutions operating segment.

In fiscal year 2019, we acquired the following businesses: three tuck-in solid waste collection businesses in our Eastern region, four tuck-in solid waste collection businesses, a business comprised of solid waste collection, transfer and recycling operations, and a business comprised of solid waste hauling and transfer assets in our Western region.

The operating results of these businesses are included in the accompanying audited 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. Purchase price allocations are based on information existing at the acquisition dates or upon closing the transactions, including contingent consideration. See Note 14, Fair Value of Financial Instruments for further disclosure about contingent consideration. Acquired intangible assets other than goodwill that are subject to amortization include customer relationships, trade names and covenants not-to-compete. These are amortized over a four to ten-year period from the date of acquisition. All amounts recorded to goodwill in fiscal years 2021 and 2020 are expected to be deductible for tax purposes.

The purchase price paid for these acquisitions and the allocation of the purchase price is as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Purchase Price:
Cash used in acquisitions, net of cash acquired	$	166,489	$	28,990	$	72,118
Notes payable	—		—		2,714

Other non-cash consideration	—		—		5,470
Holdbacks to sellers and contingent consideration	5,194		4,490		1,875
Total	171,683		33,480		82,177
Allocated as follows:
Current assets	7,218		181		2,051
Property, plant and equipment:
Land	1,321		895		2,487
Finance lease right-of-use-assets	31,467		—		—
Buildings	11,046		1,908		5,422
Equipment	46,396		13,493		20,482
Operating lease right-of-use assets	6,500		—		—
Other non-current assets	—		—		367
Intangible assets:
Trade names	8,350		—		—
Covenants not-to-compete	1,807		742		4,412
Customer relationships	36,195		7,663		26,759
Other liabilities, net	(5,182)		(484)		(3,122)
Finance leases	(11,367)		—		—
Deferred tax liability	—		—		(2,385)
Fair value of assets acquired and liabilities assumed	133,751		24,398		56,473
Excess purchase price to be allocated to goodwill	$	37,932	$	9,082	$	25,704

The following unaudited pro forma combined information shows our operational results as though each of the acquisitions completed had occurred as of January 1, 2019.


	Fiscal Year Ended December 31,
	2021		2020		2019
Revenues	$	940,561	$	872,046	$	883,708
Operating income	$	76,576	$	58,121	$	55,328
Net income	$	36,486	$	83,585	$	25,946

Basic earnings per share attributable to common stockholders:
Basic weighted average shares outstanding	51,312		48,793		47,226
Basic earnings per common share	$	0.71	$	1.71	$	0.55
Diluted earnings per share attributable to common stockholders:
Diluted weighted average shares outstanding	51,515		49,045		47,966
Diluted earnings per common share	$	0.71	$	1.70	$	0.54

Certain purchase price allocations are preliminary and are based on information existing at the acquisition dates or upon closing the transaction. This includes purchase price allocation associated with the accounting for an acquisition in fiscal year 2021 that has not yet been completed because we have not finalized the valuations of certain tangible and intangible assets. Accordingly, the purchase price allocation is subject to change. The pro forma results have been prepared for comparative purposes only and are not necessarily indicative of the actual results of operations had the acquisitions taken place as of January 1, 2019 or the results of our future operations. Furthermore, the 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.

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE FOR CREDIT LOSSES

12 Months Ended

Dec. 31, 2021

Credit Loss [Abstract]

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE FOR CREDIT LOSSES

A summary of the changes to allowance for credit losses follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Balance at beginning of period	$	2,333	$	1,468	$	931
Cumulative effect of new accounting principle	—		189		—
Additions - charged to expense	1,896		1,971		1,360
Deductions - bad debts written off, net of recoveries	(953)		(1,295)		(823)
Balance at end of period	$	3,276	$	2,333	$	1,468

- Definition

The entire disclosure for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security.

+ References + Details

PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENTA summary of property, plant and equipment is as follows:


	December 31,
	2021		2020
Land	$	34,118	$	30,061
Landfills	677,023		635,144
Finance lease right-of-use assets	78,851		39,683
Buildings and improvements	187,810		169,325
Machinery and equipment	207,305		178,104
Rolling stock	252,642		204,333
Containers	179,949		154,744
	1,617,698		1,411,394
Less: accumulated depreciation and amortization	(973,094)		(900,882)
	$	644,604	$	510,512

Depreciation expense for fiscal years 2021, 2020 and 2019 was $62,342, $54,370 and $45,060, respectively. Landfill amortization expense for fiscal years 2021, 2020 and 2019 was $30,295, $27,520 and $27,512, respectively.

LEASES

12 Months Ended

Dec. 31, 2021

Leases [Abstract]

LEASES

A schedule of lease costs and other lease information follows:


	Fiscal Year Ended December 31, 2021		Fiscal Year Ended December 31, 2020
Lease cost:
Amortization of right-of-use assets	$	5,118	$	3,736
Interest expense	1,446		1,201
Fixed lease cost - vehicles, equipment and property	5,562		8,476
Fixed lease cost - landfill operating leases	8,265		7,781
Fixed lease cost	13,827		16,257
Short-term lease cost	3,525		3,430
Variable lease cost	477		514
Total lease cost	$	24,393	$	25,138

Other information:
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows for finance leases	$	6,534	$	4,940
Operating cash flows for operating leases	$	10,609	$	13,078
Right-of-use assets obtained in exchange for new finance lease liabilities	$	20,752	$	18,003
Right-of-use assets obtained in exchange for new operating lease liabilities	$	3,827	$	3,845

			December 31, 2021
Weighted-average remaining lease term - finance leases (years)			6.2
Weighted-average remaining lease term - operating leases (years)			10.4
Weighted-average discount rate - finance leases			3.6		%
Weighted-average discount rate - operating leases			4.7		%

Estimated minimum future lease obligations are as follows:


	Operating Leases		Finance Leases
Fiscal year ending December 31, 2022	$	10,068	$	8,323
Fiscal year ending December 31, 2023	8,148		8,512
Fiscal year ending December 31, 2024	7,149		8,403
Fiscal year ending December 31, 2025	7,813		8,243
Fiscal year ending December 31, 2026	7,444		7,691
Thereafter	40,920		10,745
Total lease payments	81,542		51,917
Less: interest expense	(17,860)		(6,193)
Lease liability balance	$	63,682	$	45,724

LEASES

A schedule of lease costs and other lease information follows:


	Fiscal Year Ended December 31, 2021		Fiscal Year Ended December 31, 2020
Lease cost:
Amortization of right-of-use assets	$	5,118	$	3,736
Interest expense	1,446		1,201
Fixed lease cost - vehicles, equipment and property	5,562		8,476
Fixed lease cost - landfill operating leases	8,265		7,781
Fixed lease cost	13,827		16,257
Short-term lease cost	3,525		3,430
Variable lease cost	477		514
Total lease cost	$	24,393	$	25,138

Other information:
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows for finance leases	$	6,534	$	4,940
Operating cash flows for operating leases	$	10,609	$	13,078
Right-of-use assets obtained in exchange for new finance lease liabilities	$	20,752	$	18,003
Right-of-use assets obtained in exchange for new operating lease liabilities	$	3,827	$	3,845

			December 31, 2021
Weighted-average remaining lease term - finance leases (years)			6.2
Weighted-average remaining lease term - operating leases (years)			10.4
Weighted-average discount rate - finance leases			3.6		%
Weighted-average discount rate - operating leases			4.7		%

Estimated minimum future lease obligations are as follows:


	Operating Leases		Finance Leases
Fiscal year ending December 31, 2022	$	10,068	$	8,323
Fiscal year ending December 31, 2023	8,148		8,512
Fiscal year ending December 31, 2024	7,149		8,403
Fiscal year ending December 31, 2025	7,813		8,243
Fiscal year ending December 31, 2026	7,444		7,691
Thereafter	40,920		10,745
Total lease payments	81,542		51,917
Less: interest expense	(17,860)		(6,193)
Lease liability balance	$	63,682	$	45,724

GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

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


	December 31, 2020		Acquisitions		December 31, 2021
Eastern	$	30,873	$	21,199	$	52,072
Western	149,984		13,744		163,728
Resource Solutions	14,044		3,016		17,060

Total	$	194,901	$	37,959	$	232,860


	December 31, 2019		Acquisitions		December 31, 2020
Eastern	$	30,720	$	153	$	30,873
Western	141,055		8,929		149,984
Resource Solutions	14,044		—		14,044

Total	$	185,819	$	9,082	$	194,901

A summary of intangible assets is as follows:


	Covenants Not-to-Compete		Customer Relationships		Trade Names		Total
Balance, December 31, 2021
Intangible assets	$	28,777	$	115,005	$	8,350	$	152,132
Less accumulated amortization	(22,148)		(34,809)		(1,452)		(58,409)
	$	6,629	$	80,196	$	6,898	$	93,723


	Covenants Not-to-Compete		Customer Relationships		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 for fiscal years 2021, 2020 and 2019 was $10,953, $8,893 and $7,218, respectively.

The intangible amortization expense estimated for the five fiscal years following fiscal year 2021 and thereafter is as follows:



Estimated Future Amortization Expense as of December 31, 2021
Fiscal year ending December 31, 2022	$	14,605
Fiscal year ending December 31, 2023	$	13,662
Fiscal year ending December 31, 2024	$	13,267
Fiscal year ending December 31, 2025	$	12,469
Fiscal year ending December 31, 2026	$	11,022
Thereafter	$	28,698

FINAL CAPPING, CLOSURE AND POST-CLOSURE COSTS

12 Months Ended

Dec. 31, 2021

Asset Retirement Obligation Disclosure [Abstract]

FINAL CAPPING, CLOSURE AND POST-CLOSURE COSTS

FINAL CAPPING, CLOSURE AND POST-CLOSURE COSTSAccrued 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 as further described in Note 3, Summary of Significant Accounting Policies. 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.

The changes to accrued final capping, closure and post-closure liabilities are as follows:


	Fiscal Year Ended December 31, 2021
	2021		2020
Beginning balance	$	82,533	$	71,927
Obligations incurred	5,408		3,840
Revisions in estimates (1)	(836)		4,531
Accretion expense	6,775		6,436
Obligations settled (2)	(6,966)		(4,201)
Ending balance	$	86,914	$	82,533

(1)Relates to changes in estimates and assumptions concerning anticipated waste flow, cost and timing of future final capping, closure and post-closure activities at our landfills.

(2)May include amounts paid and amounts that are being processed through accounts payable as a part of our disbursement cycle.

DEBT

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

DEBT

A summary of debt is as follows:


	December 31,
	2021		2020
Senior Secured Credit Facility:
Amended and Restated Revolving Credit Facility due December 2026 ("Revolving Credit Facility"); bearing interest at LIBOR plus 1.375%	$	—	$	—
Revolving Credit Facility due May 2023 amended and restated in December 2021; bore interest at LIBOR plus 1.75%	—		—
Amended and Restated Term Loan A Facility due December 2026 ("Term Loan Facility"); bearing interest at LIBOR plus 1.375%	350,000		—
Term Loan A Facility due May 2023 amended and restated in December 2021; bore interest at LIBOR plus 1.75%	—		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 3.6%	45,724		31,486
Notes payable maturing through June 2027; bearing interest at a weighted average of 3.1%	4,846		4,933
Principal amount of debt	562,570		548,419
Less—unamortized debt issuance costs (1)	10,166		8,768
Debt less unamortized debt issuance costs	552,404		539,651
Less—current maturities of debt	9,901		9,240
	$	542,503	$	530,411

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


	December 31,
	2021		2020
Amended and Restated Revolving Credit Facility and Term Loan Facility (collectively, the "Credit Facility")	$	5,884	$	—
Revolving Credit Facility and Term Loan A Facility amended and restated in December 2021	—		3,839
New York Bonds 2014R-1	933		1,000
New York Bonds 2014R-2	268		329
New York Bonds 2020	1,283		1,461
FAME Bonds 2005R-3	262		347
FAME Bonds 2015R-1	413		482
FAME Bonds 2015R-2	268		343
Vermont Bonds	433		487
New Hampshire Bonds	422		480
	$	10,166	$	8,768

Credit Facility

On December 22, 2021, we entered into an amended and restated credit agreement ("Amended and Restated Credit Agreement"), which provides for a $350,000 aggregate principal amount Term Loan Facility and a $300,000 Revolving Credit Facility, with a $75,000 sublimit for letters of credit. The previous credit agreement included $347,375 aggregate principal amount of outstanding term loan and a revolving line of credit facility that had not been borrowed against at the time of amendment. The incremental proceeds from this transaction were used to pay related transaction expenses. 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 Amended and Restated Credit Agreement. The Credit Facility has a 5-year term that matures in December 2026 and bears interest at a rate of LIBOR plus 1.375% per annum, which will be reduced to a rate of LIBOR plus as low as 1.125% upon us reaching a consolidated net leverage ratio of less than 2.25x. The Credit Facility contains customary benchmark replacement provisions pursuant to which, upon certain triggering events, the LIBOR benchmark used to calculate the LIBOR rate will be replaced with a secured overnight financing rate, as adjusted, on the terms and conditions in the Credit Facility. 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 December 31, 2021, further advances were available under the Credit Facility in the amount of $271,945. The available amount is net of outstanding irrevocable letters of credit totaling $28,055, at which date no amount had been drawn.

The Amended and Restated 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. In addition to these financial covenants, the Amended and Restated 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. As of December 31, 2021, we were in compliance with the covenants contained in the Amended and Restated Credit Agreement. We do not believe that these restrictions impact our ability to meet future liquidity needs. An event of default under any of our debt agreements could permit some of our lenders, including the lenders under the Credit Facility, to declare all amounts borrowed from them to be immediately due and payable, together with accrued and unpaid interest, or, in the case of the Credit Facility, terminate the commitment to make further credit extensions thereunder, which could, in turn, trigger cross-defaults under other debt obligations. If we were unable to repay debt to our lenders or were otherwise in default under any provision governing our outstanding debt obligations, our secured lenders could proceed against us and against the collateral securing that debt.

Tax-Exempt Financings

New York Bonds. In fiscal year 2020, we completed the issuance of $40,000 aggregate principal amount of New York Bonds 2020. The New York Bonds 2020, which are unsecured and guaranteed jointly and severally, fully and unconditionally by all of our significant wholly-owned subsidiaries, accrue interest at 2.75% per annum from September 2, 2020 through September 1, 2025, at which time they may be converted to a variable interest rate period or to a new term interest rate period. The New York Bonds 2020 mature on September 1, 2050. As of December 31, 2021, we had outstanding $40,000 aggregate principal amount of New York Bonds 2020.

In fiscal year 2019, we completed the remarketing of $25,000 aggregate principal amount of New York Bonds 2014R-1. As of December 31, 2021, we had outstanding $25,000 aggregate principal amount of New York Bonds 2014R-1 and $15,000 aggregate principal amount of New York Bonds 2014R-2 issued by the New York State Environmental Facilities Corporation under the indenture dated December 1, 2014 (collectively, the “New York Bonds 2014”). The New York Bonds 2014R-1 accrue interest at 2.875% per annum through December 2, 2029, at which time they may be converted from a fixed rate to a variable rate. The New York Bonds 2014R-2 accrue interest at 3.125% per annum through May 31, 2026, at which time they may be converted from a fixed rate to a variable rate. The New York Bonds 2014, which are unsecured and guaranteed jointly and severally, fully and unconditionally by all of our significant wholly-owned subsidiaries, require interest payments on June 1 and December 1 of each year and mature on December 1, 2044. We borrowed the proceeds of the New York Bonds 2014 to finance or refinance certain capital projects in the state of New York and to pay certain costs of issuance of the New York Bonds 2014.

Maine Bonds. As of December 31, 2021, we had outstanding $25,000 aggregate principal amount of FAME Bonds 2005R-3, $15,000 aggregate principal amount of FAME Bonds 2015R-1, and $15,000 aggregate principal amount of FAME Bonds 2015R-2 (collectively, the "FAME Bonds"). The FAME Bonds 2005R-3 accrue interest at 5.25% per annum, and interest is payable semiannually on February 1 and August 1 of each year until such bonds mature on January 1, 2025. The FAME Bonds 2015R-1 accrue interest at 5.125% per annum through August 1, 2025, at which time they may be converted from a fixed to a variable rate, and interest is payable semiannually on February 1 and August 1 of each year until the FAME Bonds 2015R-1 mature on August 1, 2035. The FAME Bonds 2015R-2 accrue interest at 4.375% per annum through July 31, 2025, at which time they may be converted from a fixed to a variable rate, and interest is payable semiannually on May 1 and November 1 of each year until the FAME Bonds 2015R-2 mature on August 1, 2035. The FAME Bonds are unsecured and guaranteed jointly and severally, fully and unconditionally by all of our significant wholly-owned subsidiaries. We borrowed the proceeds of the offering of the FAME Bonds to finance or refinance the costs of certain of our solid waste landfill facilities and solid waste collection, organics and transfer, recycling and hauling facilities, and to pay certain costs of the issuance of the FAME Bonds.

Vermont Bonds. As of December 31, 2021, we had outstanding $16,000 aggregate principal amount of Vermont Bonds. The Vermont Bonds, which are guaranteed jointly and severally, fully and unconditionally by all of our significant wholly-owned subsidiaries, accrue interest at 4.625% per annum through April 2, 2028, after which time there is a mandatory tender, and interest is payable semiannually on May 1 and November 1 of each year. The Vermont Bonds mature on April 1, 2036. We borrowed the proceeds of the Vermont Bonds to finance or refinance certain qualifying property, plant and equipment assets purchased in the state of Vermont.

New Hampshire Bonds. In fiscal year 2019, we completed the remarketing of $11,000 aggregate principal amount of senior unsecured New Hampshire Bonds. As of December 31, 2021, we had outstanding $11,000 aggregate principal amount of New Hampshire Bonds. The New Hampshire Bonds, which are guaranteed jointly and severally, fully and unconditionally by all of our significant wholly-owned subsidiaries, accrue interest at 2.95% per annum through maturity on April 1, 2029 and interest. During the fixed interest rate period, the New Hampshire Bonds are not supported by a letter of credit. Interest is payable on April 1 and October 1 of each year. We borrowed the proceeds of the New Hampshire Bonds to finance or refinance certain qualifying property, plant and equipment assets purchased in the state of New Hampshire.

Interest Expense

The components of interest expense are as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Interest expense on long-term debt and finance leases	$	19,201	$	20,084	$	22,553
Amortization of debt issuance costs	2,288		2,169		2,293
Letter of credit fees	458		531		519
Less: capitalized interest	(718)		(413)		(263)
Total interest expense	$	21,229	$	22,371	$	25,102

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 December 31, 2021 and December 31, 2020, our active interest rate derivative agreements had a total notional amount of $195,000 and $190,000, respectively. According to the terms of the agreements, we receive interest based on the 1-month LIBOR index, in some instances restricted by a 0.0% floor, and pay interest at a weighted average rate of approximately 2.51%. The agreements mature between February 2022 and December 2026.

Additionally, we have forward starting interest rate derivative agreements that replace active agreements with a total notional amount of $85,000 that mature between February 2027 and May 2028. We will 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%.

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.

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


		Fair Value
	Balance Sheet Location	December 31, 2021		December 31, 2020

Interest rate swaps	Other non-current assets	$	424	$	—


Interest rate swaps	Other accrued liabilities	$	3,796	$	4,774
Interest rate swaps	Other long-term liabilities	1,380		8,463
Total		$	5,176	$	13,237

Interest rate swaps	Accumulated other comprehensive loss, net	$	(4,935)	$	(13,434)
Interest rate swaps - tax benefit	Accumulated other comprehensive loss, net	(168)		1,917
		$	(5,103)	$	(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, net into earnings follows:


	Fiscal Year Ended December 31,
Statement of Operations Location	2021		2020		2019
Interest expense	$	4,763	$	3,679	$	115

Fair Value of Debt

As of December 31, 2021, the fair value of our fixed rate debt, including the FAME Bonds, Vermont Bonds, New York Bonds 2020, New York Bonds 2014 and New Hampshire Bonds was approximately $175,330 and the carrying value was $162,000. The fair value of the FAME Bonds, Vermont Bonds, New York Bonds 2020, New York Bonds 2014 and 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 December 31, 2021, the carrying value of our Term Loan Facility was $350,000 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 the FAME Bonds, Vermont Bonds, New York Bonds 2020, New York Bonds 2014 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.

Future Maturities of Debt

Aggregate principal maturities of debt are as follows:



Estimated Future Payments as of December 31, 2021
Fiscal year ending December 31, 2022	$	9,901
Fiscal year ending December 31, 2023	8,085
Fiscal year ending December 31, 2024	11,400
Fiscal year ending December 31, 2025	41,975
Fiscal year ending December 31, 2026	345,001
Thereafter	146,208
	$	562,570

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (b)
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

+ Details

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 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.

Legal Proceedings

North Country Environmental Services Expansion Permit

On October 9, 2020, North Country Environmental Services, Inc. ("NCES") received a Type I-A Permit Modification (the "Permit") for Expansion in the Stage VI area of the NCES landfill located in Bethlehem, New Hampshire ("NCES Landfill"). On November 9, 2020, the Conservation Law Foundation ("CLF") filed an appeal of the Permit to the New Hampshire Waste Management Council (the “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 denied the motion on May 14, 2021. CLF did not appeal this decision. The Council denied NCES’s Motion to Dismiss CLF’s appeal for lack of standing by Order dated March 17, 2021. NCES filed a Motion to Reconsider on March 26, 2021, which was denied by the Council on May 11, 2021. A prehearing conference was held and a schedule for the case was established on June 8, 2021. NCES filed a Motion to Dismiss on the merits of the appeal on June 30, 2021. On July 16, 2021, CLF filed its objection to the Motion to Dismiss, and NCES filed its reply on July 26, 2021. The Council issued an Order on September 3, 2021 granting NCES’s Motion to Dismiss, in part. CLF filed a Motion for Reconsideration on September 23, 2021, and NCES filed its objection on September 28, 2021 and CLF filed a reply on September 30, 2021. CLF’s Motion for Reconsideration was granted on November 19, 2021, and its’ dismissed claims reinstated. On January 14, 2022 NCES filed a Motion in Limine seeking to exclude from evidence four potential evidentiary items on the basis that those items were either not directly related, or were not included in CLF’s Notice of Appeal. On January 21, 2022 CLF filed an objection to NCES’s motion, and on January 26, 2022 NCES filed a reply. On January 31, 2022, the Court issued an Order granting NCES’s Motion in Limine with respect to three of the four items it sought to exclude from evidence, and denying its motion with respect to the remaining item. The hearing on the appeal is scheduled for February 18, 2022, and NCES 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, 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. A settlement fairness hearing was held on July 7, 2021, and the judge issued an Order and Final Judgment that was filed on July 8, 2021. The settlement included 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, and these payments have been made. We also committed $900 in expenses and capital improvements for remediation measures that have been completed.

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, 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. The Court issued a decision on May 14, 2021 granting the defendants’ Motions to Dismiss. CLF filed a Motion for Reconsideration which was denied by the Court on July 13, 2021. There has been no further action on this matter.

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.

North Country Environmental Services vs. New Hampshire Citizens Group

On or about March 8, 2018, the National Environmental Law Center ("NELC") and the Conservation Law Foundation ("CLF") (the "NH Citizen Groups") delivered correspondence to our subsidiary, NCES, and us, providing notice of the NH Citizen Groups' intent to sue NCES and us for violations of the Clean Water Act ("CWA") in conjunction with NCES's operation of its 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. 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 was held on May 14, 2021. On May 24, 2021 the NH Citizens Group submitted a post-hearing filing requesting that the New Hampshire Court consider purported supplemental material facts discovered after the hearing, and to provide a response to questions posed by the Court at the hearing, in response to which we filed a Motion to Strike on June 2, 2021. The NH Citizens Group filed an Objection to the Motion to Strike on June 8, 2021. We filed a response on June 25, 2021. On August 11, 2021, the New Hampshire Court denied the parties’ Motions for Summary Judgment and denied as moot the NH Citizens Groups’ request that the Court consider purported supplemental material facts and NCES’s Motion to Strike. We filed a Motion for Partial Reconsideration on September 7, 2021, and on September 22, 2021 we filed a Motion to Temporarily Suspend the Procedural Schedule (assented to by the NH Citizens Groups) to allow the parties the opportunity to engage in settlement negotiations, which was granted by the New Hampshire Court on October 5, 2021. The parties entered into a Settlement Agreement on January 5, 2022 providing for dismissal of the New Hampshire Litigation, and for NCES to (1) conduct restoration of a stream bed on lands owned by NCES and adjoining the NCES Landfill; and (2) contribute $50 to the Ammonoosuc Conservation Trust (“ACT”), to be used solely for projects designed to promote restoration, preservation, protection, and/or enhancement of water quality in the Ammonoosuc River watershed. The Settlement Agreement, which took effect upon the January 11, 2022 Order of the New Hampshire Court, includes a requirement that we disclose that payments to the ACT were made pursuant to settlement of the New Hampshire Litigation.

We have recorded an environmental remediation liability related to our obligation associated with the restoration in 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 1.5%. Our expenditures could be significantly higher if costs exceed estimates.

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



	Fiscal Year Ended December 31, 2021
Beginning balance	$	—
Accretion expense	—
Obligations incurred	924


Ending balance	$	924

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:



	Fiscal Year Ended December 31,
	2021		2020
Beginning balance	$	4,261	$	4,596
Accretion expense	109		118
Obligations incurred	—		28
Revisions in estimates (1)	—		(188)
Obligations settled (2)	(281)		(293)
Ending balance	$	4,089	$	4,261

(1)The revisions in estimates are associated with the completion of the environmental remediation at the site. See Note 17, Other Items and Charges to our consolidated financial statements for further discussion.

(2)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. On December 3, 2021, the DEC certified the completion of remediation work and approved a post-remediation site management plan at the Potsdam site.

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%.

A summary of the changes to the environmental remediation liability associated with the Potsdam site follows:


	Fiscal Year Ended December 31,
	2021		2020
Beginning balance	$	939	$	1,151

Obligations settled (1)	(65)		(212)


Ending balance	$	874	$	939

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

The total expected environmental remediation payments, in today’s dollars, for each of the five succeeding fiscal years and the aggregate amount thereafter are as follows:


Estimated Future Environmental Remediation Payments as of December 31, 2021
Fiscal year ending December 31, 2022	$	354
Fiscal year ending December 31, 2023	667
Fiscal year ending December 31, 2024	769
Fiscal year ending December 31, 2025	308
Fiscal year ending December 31, 2026	318
Thereafter	4,308
Total	$	6,724

A reconciliation of the expected aggregate non-inflated, undiscounted environmental remediation liability to the amount recognized in our consolidated balance sheet at December 31, 2021 is as follows:



Undiscounted liability	$	6,724
Less discount, net	(837)
Liability balance - December 31, 2021	$	5,887

Any substantial liability incurred by us arising from environmental damage could have a material adverse effect on our business, financial condition and results of operations. We are not presently aware of any other situations that would have a material adverse impact on our business, financial condition, results of operations or cash flows.

STOCKHOLDERS' EQUITY

12 Months Ended

Dec. 31, 2021

Equity [Abstract]

STOCKHOLDERS' EQUITY

Public Offering of Class A Common Stock

In fiscal year 2020, we completed a public offering of 2,703 shares of our Class A common stock at a public offering price of $56.00 per share. The offering resulted in net proceeds to us of $144,790, after deducting underwriting discounts, commissions and offering expenses. The net proceeds from the offering were used for general corporate purposes, including acquisitions or development of new operations or assets with the goal of complementing or expanding our business, and for working capital and capital expenditures.

In fiscal year 2019, we completed a public offering of 3,565 shares of our Class A common stock at a public offering price of $29.50 per share. The offering resulted in net proceeds to us of $100,446, after deducting underwriting discounts and commissions and offering expenses. The net proceeds from the offering were used for general corporate purposes, including acquisitions or development of new operations or assets with the goal of complementing or expanding our business, working capital and capital expenditures.

In fiscal year 2019, we completed the unregistered sale of 59 shares of our Class A common stock at a price of $44.15 per share. The sale resulted in net proceeds to us of $2,619. The shares were previously held in escrow according to the terms of our acquisition of WSI and released to us for liquidation to offset costs associated with the environmental remediation of the WSI's Potsdam, New York site. We recorded a $2,619 reduction of goodwill in line with business combination standards in place at the time the shares held in escrow were issued. See Note 12, Commitments and Contingencies for additional disclosure.

Common Stock

The holders of the Class A common stock are entitled to one vote for each share held. The holders of the Class B common stock are entitled to ten votes for each share held, except for the election of one director, who is elected by the holders of the Class A common stock exclusively. The Class B common stock is convertible into Class A common stock on a share-for-share basis at the option of the shareholder.

Preferred Stock

We are authorized to issue up to 944 shares of preferred stock in one or more series. As of December 31, 2021 and December 31, 2020, we had no shares issued.

Stock Based Compensation

Stock Incentive Plans

2016 Incentive Plan. 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 or otherwise result in shares not being issued.

As of December 31, 2021, there were 933 Class A common stock equivalents available for future grant under the 2016 Plan, inclusive of additional Class A common stock equivalents that were previously issued under terminated plans and have become available for grant because such awards expired or otherwise resulted in shares not being issued.

Our equity awards granted consist of stock options, restricted stock, restricted stock units and performance stock units, including market-based performance stock units.

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.

Restricted stock, restricted stock units and 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.

Restricted stock 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 vest incrementally over an identified service period beginning on the grant date based on continued employment. Performance stock units and 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.

Stock Options

A summary of stock option activity is as follows:


	Stock Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)	Aggregate Intrinsic Value
Outstanding, December 31, 2020	90	$	8.91
Granted	8	$	68.78
Exercised	(21)	$	8.03
Forfeited or expired	—	$	—

Outstanding, December 31, 2021	77	$	15.68	4.4	$	5,366
Exercisable, December 31, 2021	69	$	9.18	3.8	$	5,227

During fiscal years 2021, 2020 and 2019, stock-based compensation expense for stock options was $28, $0 and 0, respectively.

During fiscal years 2021, 2020 and 2019, the aggregate intrinsic value of stock options exercised was $1,238, $296 and $19,475, respectively.

As of December 31, 2021, we had $172 of unrecognized stock-based compensation expense related to outstanding stock options to be recognized over a weighted average period of 2.6 years.

Our calculation of stock-based compensation expense associated with stock options granted was made using the Black-Scholes valuation model. Expected life is calculated based on the weighted average historical life of the vested stock options, giving consideration to vesting schedules and historical exercise patterns. Risk-free interest rate is based on the U.S. Treasury yield curve for the period of the expected life of the stock option. Expected volatility is calculated using the weekly historical volatility of our Class A common stock over the expected life. The fair value of stock options granted in fiscal year 2021 were calculated assuming no expected dividend yield using a weighted average expected life of 7.1 years, a risk-free interest rate of 0.9%, and an expected volatility of 31.3%. We did not grant any new stock options in fiscal years 2020 or 2019.

The Black-Scholes valuation model requires extensive use of accounting judgment and financial estimation. Application of alternative assumptions could produce significantly different estimates of the fair value of stock-based compensation and consequently, the related amounts recognized in the consolidated statements of operations.

Other Stock Awards

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


	Restricted Stock, Restricted Stock Units, and Performance Stock Units (1)	Weighted Average Grant Price		Weighted Average Remaining Contractual Term (years)	Aggregate Intrinsic Value
Outstanding, December 31, 2020	307	$	41.55
Granted	108	$	67.65
Class A common stock vested	(157)	$	37.03
Forfeited or canceled	(9)	$	51.11
Outstanding, December 31, 2021	249	$	55.40	1.7	$	21,282
Unvested, December 31, 2021	417	$	56.44	1.6	$	35,602

(1)Market-based performance stock unit grants are included at 100%. Attainment of maximum performance targets and market achievements would result in the issuance of an additional 168 shares of Class A common stock currently included in unvested. The market-based performance stock unit grants that vested in fiscal year 2021 resulted in the issuance of 98 additional shares of Class A common stock.

During fiscal years 2021, 2020 and 2019, stock-based compensation expense related to restricted stock, restricted stock units and performance stock units was $11,241, $7,965 and $7,036, respectively.

During fiscal years 2021, 2020 and 2019, the total fair value of other stock awards vested was $20,106, $18,329 and $8,177, respectively.

As of December 31, 2021, total unrecognized stock-based compensation expense related to outstanding restricted stock was $83, which will be recognized over a weighted average period of 1.9 years. As of December 31, 2021, total unrecognized stock-based compensation expense related to outstanding restricted stock units was $4,025, which will be recognized over a weighted average period of 1.7 years. As of December 31, 2021, total unrecognized stock-based compensation expense related to performance stock units was $7,121, which will be recognized over a weighted average period of 1.7 years.

The weighted average fair value of market-based performance stock units granted during fiscal year 2021 was $69.86 per award, which was calculated using a Monte Carlo pricing model assuming a risk free interest rate of 0.29% and an expected volatility of 37.1% assuming no expected dividend yield. Risk-free interest rate is based on the U.S. Treasury yield curve for the expected service period of the award. Expected volatility is calculated using the daily volatility of our Class A common stock over the expected service period of the award.

The Monte Carlo pricing model requires extensive use of accounting judgment and financial estimation. Application of alternative assumptions could produce significantly different estimates of the fair value of stock-based compensation and consequently, the related amounts recognized in the consolidated statements of operations.

We also recorded $281, $254 and $186 of stock-based compensation expense related to our Amended and Restated 1997 Employee Stock Purchase Plan during fiscal years 2021, 2020 and 2019, respectively.

Tax benefit for income taxes associated with stock-based compensation during fiscal years 2021, 2020 and 2019 of $(2,304), $(6,796) and $(97), respectively.

Accumulated Other Comprehensive Loss, Net of Tax

Accumulated other comprehensive loss, net of tax is a component of stockholders' equity included in the accompanying consolidated balance sheets and includes, as applicable, the effective portion of changes in the fair value of our cash flow hedges and the changes in fair value of our marketable securities.

The changes in the balances of each component of accumulated other comprehensive loss, net of tax are as follows:


	Interest Rate Swaps
Balance as of December 31, 2018	$	(1,308)

Other comprehensive loss before reclassifications	(5,286)
Amounts reclassified from accumulated other comprehensive loss	553

Other comprehensive loss	(4,733)
Balance as of December 31, 2019	(6,041)

Other comprehensive loss before reclassifications	(11,184)
Amounts reclassified from accumulated other comprehensive loss	3,679
Income tax benefit related to items in other comprehensive loss	2,029
Other comprehensive loss	(5,476)
Balance as of December 31, 2020	(11,517)

Other comprehensive income before reclassifications	3,737
Amounts reclassified from accumulated other comprehensive loss	4,763
Income tax provision related to items in other comprehensive income	(2,086)
Other comprehensive income	6,414
Balance as of December 31, 2021	$	(5,103)

A summary of reclassifications out of accumulated other comprehensive loss, net of tax for fiscal years 2021, 2020 and 2019 is as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Details About Accumulated Other Comprehensive Loss, Net of Tax Components	Amounts Reclassified Out of Accumulated Other Comprehensive Loss, Net of Tax						Affected Line Item in the Consolidated Statements of Operations
Interest rate swaps	$	4,763	$	3,679	$	115	Interest expense
	4,763		3,679		115		Income before income taxes
	(1,142)		(2,029)		—		Provision (benefit) for income taxes
	$	5,905	$	5,708	$	115	Net income

FAIR VALUE OF FINANCIAL INSTRUMENTS

12 Months Ended

Dec. 31, 2021

Fair Value Disclosures [Abstract]

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 Value on a Recurring Basis and Non-Recurring Basis

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 derivatives, contingent consideration related to acquisitions, trade payables and 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 interest rate derivatives 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. We recognize all derivatives accounted for on the balance sheet at fair value. See Note 11, Debt for disclosure about the fair value of debt.

Recurring Fair Value Measurements

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


	Fair Value Measurement at December 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:

Interest rate swaps	$	—	$	424	$	—
Restricted investment securities - landfill closure	2,122		—		—
Total	$	2,122	$	424	$	—
Liabilities:
Interest rate swaps	$	—	$	5,176	$	—


	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	$	—

Non-Recurring Fair Value Measurements

Summaries of our financial assets and liabilities that are measured at fair value on a non-recurring basis are as follows:


	Fair Value Measurement at December 31, 2021 Using:
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)





Liabilities:
Contingent consideration - acquisition	$	—	$	—	$	1,919

The fair value of contingent consideration - acquisition included in the Level 3 tier is calculated using a discounted cash flow valuation methodology based upon a probability-weighted analysis of success payments

- 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

EMPLOYEE BENEFIT PLANS	12 Months Ended
EMPLOYEE BENEFIT PLANS	Dec. 31, 2021
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Defined Contribution Plan We offer our eligible employees the opportunity to contribute to a 401(k) plan (“401(k) Plan”). Under the provisions of the 401(k) Plan participants may direct us to defer a portion of their compensation to the 401(k) Plan, subject to Internal Revenue Code limitations. In fiscal year 2021, we provided an employer matching contribution for hourly employees equal to 100% of every dollar an employee invests up to 1% of annual income and 50% of additional employee contributions up to a maximum contribution into the 401(k) Plan of 3% of annual income. In fiscal year 2021, we provided an employer matching contribution for salaried employees equal to 50% of every dollar an employee invests in the 401(k) Plan up to a maximum contribution of one thousand five hundred dollars or up to 2% of annual income, whichever is greater, per employee per calendar year. Participants vest in employer contributions ratable over a two-year period. Employer contributions for fiscal years 2021, 2020 and 2019 amounted to $2,811, $2,357 and $1,608, respectively. Employee Stock Purchase Plan We offer our eligible employees the opportunity to participate in an employee stock purchase plan. Under this plan, qualified employees may purchase shares of Class A common stock by payroll deduction at a 15% discount from the market price. During fiscal years 2021, 2020 and 2019, 20, 20 and 23 shares, respectively, of Class A common stock were issued under this plan. As of December 31, 2021, 54 shares of Class A common stock were available for distribution under this plan. Multiemployer Pension Plan We make contributions to a multiemployer defined benefit pension plan, the New England Teamsters and Trucking Industry Pension Fund (the “Pension Plan”), under the terms of a collective bargaining agreement (“CBA”) that covers certain of our union represented employees. The EIN or Pension Plan Number for the Pension Plan is 04-6372430. The Pension Plan provides retirement benefits to participants based on their service to contributing employers. We do not administer the Pension Plan. The risks of participating in a multiemployer pension plan are different from a single-employer pension plan in that: (i) assets contributed to the multiemployer pension plan by one employer may be used to provide benefits to employees or former employees of other participating employers; (ii) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be required to be assumed by the remaining participating employers; and (iii) if we choose to stop participating in our multiemployer Pension Plan, we may be required to pay the plan a withdrawal amount based on the underfunded status of the plan. In fiscal year 2019, we reached an agreement to withdraw from the Pension Plan by entering into Withdrawal and Re-entry Agreements with the Pension Plan. In accordance with FASB ASC 450 - Contingencies, because of our withdrawal from the Pension Plan, we recorded an obligation of $3,194 and a charge of $3,591 as pension withdrawal expense, offset by a $397 retroactive contribution credit recorded as cost of operations, in fiscal year 2019. While the withdrawal generates a fixed yearly contingent liability for us for a period of approximately seventeen (17) years, it caps our gross payments at $4,224 significantly reducing our cash exposure from the potential $18,511 withdrawal liability as determined based on a complete withdrawal prior to withdrawing from the Pension Plan. As per the Re-entry Agreements and upon withdrawal, we re-entered the Pension Plan as a new employer with certainty from a liability perspective. As of December 31, 2021, we had a remaining obligation of $1,674 in aggregate principal amount associated with our withdrawal. We did not, however, change the terms of our CBA with Local 170, which remained in effect until it expired on June 30, 2020, at which time a new agreement was entered into. As a new employer in the Pension Plan, our contributions are projected to fully fund the benefits accrued by our employees in the Pension Plan. As of December 31, 2021, our employees were fully funded as a new employer in the Pension Plan, subject to the terms of the Agreements. Subsequent withdrawal from the Pension Plan, under certain circumstances, may result in a change in the payment schedule required to settle the remaining obligation associated with our withdrawal. During fiscal years 2021, 2020 and 2019, we made contributions to the Pension Plan of $398, $390 and $409, respectively.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

INCOME TAXES

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

INCOME TAXES

A summary of the provision (benefit) for income taxes is as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Federal
Current	$	—	$	(951)	$	(951)

Deferred	12,356		(35,177)		(699)
	12,356		(36,128)		(1,650)
State
Current	1,873		435		321

Deferred	2,717		(17,111)		(545)
	4,590		(16,676)		(224)
Provision (benefit) for income taxes	$	16,946	$	(52,804)	$	(1,874)

On a periodic basis, we reassess the valuation allowance on our deferred income tax assets, weighing positive and negative evidence to assess the recoverability of the deferred tax assets. In the fourth quarter of fiscal year 2020, we assessed the valuation allowance and considered positive evidence, including significant cumulative consolidated income over the three years ended December 31, 2020, revenue growth and expectations of future profitability, and negative evidence, including the impact of a negative change in the economic climate, significant risks and uncertainties in the business and restrictions on tax loss utilization in certain state jurisdictions. After assessing both the positive evidence and the negative evidence, we determined it was more likely than not that the majority of our deferred tax assets would be realized in the future and released the valuation allowance on the majority of our net operating loss carryforwards and other deferred tax assets as of December 31, 2020, resulting in a benefit from income taxes of $61,317. Following reassessment in fiscal year 2021, our judgement with regard to the realizability of our deferred tax assets remains consistent. As of December 31, 2021, we maintained a valuation allowance of $6,094 primarily related to deferred tax assets that would generate capital losses when realized and deferred tax assets related to certain state jurisdictions.

In assessing the realizability of carryforwards and other deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. We adjust the valuation allowance in the period management determines it is more likely than not that deferred tax assets will or will not be realized. The change in the valuation allowance was a decrease of $388 for fiscal year 2021 and $61,317 for fiscal year 2020. In determining the need for a valuation allowance, we have assessed the available means of recovering deferred tax assets, including the ability to carryback net operating losses, the existence of reversing temporary differences, and available sources of future taxable income. We have also considered the ability to implement certain strategies, such as a potential sale of assets that would, if necessary, be implemented to accelerate taxable income and use expiring deferred tax assets.

During fiscal year 2020, we recognized a $(297) deferred tax benefit due to a reduction of the deferred tax liability related to indefinite lived assets. The financial statement value of indefinite lived goodwill was reduced as a result of a settlement of an acquisition contingency that pre-dated the effective date of ASC 805, which resulted in a reduction of the related deferred tax liability.

During fiscal year 2019, we recognized a $(2,385) deferred tax benefit, due to a reduction of the valuation allowance on acquisitions. In determining the need for a valuation allowance, we assessed the available means of recovering deferred tax assets, including the existence of reversing temporary differences. The valuation allowance decreased due to the recognition of additional reversing temporary differences from the $2,385 deferred tax liability recorded through goodwill on the acquisition of a company in May 2019. The deferred tax liabilities related to the acquisition was based on the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and such amounts recognized for income tax purposes.

The differences in the provision (benefit) for income taxes and the amounts determined by applying the Federal statutory rate to income before income taxes are as follows:


	Fiscal Year Ended December 31,
	2021			2020			2019
Federal statutory rate	21		%	21		%	21		%
Tax at statutory rate	$	12,190		$	8,043		$	6,254
State income taxes, net of federal benefit	3,868			1,615			1,008
Change in valuation allowance	(388)			(61,317)			(4,420)
Federal effect of change in state valuation allowance	74			3,803			—
Non-deductible officer compensation	1,338			487			1,359
Non-deductible expenses	322			656			638

Deductible stock awards	(363)			(3,790)			(6,004)
Tax credits	(153)			(130)			(82)
Deferred tax adjustments	—			(2,047)			—



Other, net	58			(124)			(627)
Provision (benefit) for income taxes	$	16,946		$	(52,804)		$	(1,874)

Deferred income taxes reflect the impact of temporary differences between the amounts of assets and liabilities recognized for financial reporting purposes and such amounts recognized for income tax purposes. A summary of deferred tax assets and liabilities is as follows:


	December 31,
	2021		2020
Deferred tax assets:
Accrued expenses and reserves	$	41,723	$	35,444
Net operating loss carryforwards	24,177		34,364
General business and state tax credit carryforwards	7,617		8,044
Stock awards	3,436		2,824
Unrealized loss on swaps	1,461		3,798



Other	2,264		2,307
Total deferred tax assets	80,678		86,781
Less: valuation allowance	(6,094)		(6,482)
Total deferred tax assets after valuation allowance	74,584		80,299
Deferred tax liabilities:
Amortization of intangibles	(18,042)		(18,044)
Tax over book depreciation of property and equipment	(13,297)		(1,875)
Other	(156)		(129)
Total deferred tax liabilities	(31,495)		(20,048)
Net deferred tax asset	$	43,089	$	60,251

The net deferred tax asset at December 31, 2021 is reflected on the balance sheet as a long-term deferred federal and state tax asset of $43,957 and a long-term deferred state tax liability of $(868).

As of December 31, 2021, we have, for federal income tax purposes, net operating loss carryforwards of approximately $52,384 that expire in the fiscal years ending December 31, 2032 through 2037 and $46,453, which do not expire. We have state net operating loss carryforwards of approximately $41,105 that expire in the fiscal years ending December 31, 2022 through 2041 or that do not expire in certain jurisdictions. In addition, we have $6,575 general business credit carryforwards which expire in the fiscal years ending December 31, 2022 through 2041 and $1,319 state credit carryforwards which expire in fiscal years ending December 31, 2038 through 2039. Sections 382 and 383 of the Internal Revenue Code can limit the amount of net operating loss and credit carryforwards which may be used in a tax year in the event of certain stock ownership changes. With the exception of $1,756 federal net operating losses we acquired through acquisitions, we are not currently subject to these limitations but could become subject to them if there were significant changes in the ownership of our stock.

The provisions of FASB ASC 740-10-25-5 prescribe the minimum recognition threshold that a tax position is required to meet before being recognized in the financial statements. Additionally, FASB ASC 740-10-25-5 provides guidance on de-recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition. Under FASB ASC 740-10-25-5, an entity may only recognize or continue to recognize tax positions that meet a “more likely than not” threshold. To the extent interest and penalties are not assessed with respect to uncertain tax positions, amounts accrued are reflected as a reduction of the overall income tax provision. As of December 31, 2021 and 2020, we did not have any uncertain tax positions.

We are subject to U.S. federal income tax, as well as income tax of multiple state jurisdictions. Due to Federal and state net operating loss carryforwards, income tax returns from years ending in 1998 through 2021 remain open for examination, with limited exceptions.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

OTHER ITEMS AND CHARGES

12 Months Ended

Dec. 31, 2021

Unusual or Infrequent Items, or Both [Abstract]

OTHER ITEMS AND CHARGES

Southbridge Landfill Closure Charge, Net

In the fiscal year ended December 31, 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 fiscal years 2021, 2020 and 2019, we recorded charges associated with the closure of the Southbridge Landfill as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Legal and transaction costs (1)	$	868	$	2,285	$	2,709
Contract settlement charge (2)	572		—		—
Landfill closure project (credit) charge (3)	(944)		490		—
Legal settlement charge (4)	—		2,000		—
Environmental remediation charge (5)	—		(188)		—



Southbridge Landfill closure charge, net	$	496	$	4,587	$	2,709

(1)We incurred legal costs as well as other transaction costs associated with various matters as part of the Southbridge Landfill closure.

(2)We updated the cost estimates associated with a contract settlement charge associated with the Southbridge Landfill closure and the remaining future obligations due to the Town of Southbridge under the landfill operating agreement with the Town of Southbridge.

(3)We recorded a landfill closure project (credit) charge associated with revised costs under the closure plan at Southbridge Landfill.

(4)We established reserves and made payments associated with legal settlements associated with claims against us as part of the Southbridge Landfill closure.

(5)We recorded an environmental remediation reversal associated with the completion of environmental remediation at the Southbridge Landfill.

See Note 12, Commitments and Contingencies for further disclosure about the environmental remediation charge associated with the Southbridge Landfill closure.

Expense from Acquisition Activities

In the fiscal years 2021, 2020 and 2019, we recorded charges of $5,304, $1,862 and $2,687, respectively, comprised primarily of legal, consulting and other similar costs associated with the acquisition and integration of acquired businesses or select development projects. See Note 5, Business Combinations for disclosure regarding acquisition activity.

EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2021

Earnings Per Share [Abstract]

EARNINGS PER SHARE

EARNINGS PER SHAREA summary of the numerator and denominators used in the computation of earnings per share is as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Numerator:
Net income	$	41,100	$	91,106	$	31,653
Denominator:
Class A common stock	50,423		50,101		46,803
Class B common stock	988		988		988
Shares to be issued - acquisition	—		—		36
Unvested restricted stock	(2)		(2)		—
Effect of weighted average shares outstanding	(97)		(2,294)		(601)
Basic weighted average common shares outstanding	51,312		48,793		47,226
Impact of potentially dilutive securities:
Dilutive effect of stock options and stock awards	203		252		740
Diluted weighted average common shares outstanding	51,515		49,045		47,966
Antidilutive potentially issuable shares	10		—		2

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Services During fiscal years 2021, 2020 and 2019, we retained the services of Casella Construction, Inc. ("CCI"), a company substantially owned by sons of John Casella, our Chairman and Chief Executive Officer, and Douglas Casella, a member of our Board of Directors, as a contractor in developing or closing certain landfills owned by us as well as providing transportation and construction services. Total purchased services charged to operations or capitalized to landfills for fiscal years 2021, 2020 and 2019 were $15,206, $12,601 and $7,574, respectively, of which $1,325 and $1,297 were outstanding and included in either accounts payable or other current liabilities as of December 31, 2021 and December 31, 2020, respectively. In addition to the total purchased services, we provided various waste collection and disposal services to CCI. Total revenues recorded for fiscal years 2021, 2020 and 2019 were $430, $288 and $132, respectively. Leases In the fiscal year ended April 30, 1994, we entered into two leases for operating facilities with a partnership of which John Casella, our Chairman and Chief Executive Officer, and Douglas Casella, a member of our Board of Directors, are the general partners. The leases have since been extended through August 2023. The terms of the lease agreements require monthly payments of approximately $29. Total expense charged to operations for fiscal years 2021, 2020 and 2019 under these agreements was $297, $319 and $339, respectively. Landfill Post-closure We have agreed to pay the cost of post-closure on a landfill owned by John Casella, our Chairman and Chief Executive Officer, and Douglas Casella, a member of our Board of Directors. We paid the cost of closing this landfill in 1992, and the post-closure maintenance obligations are expected to last until the fiscal year ending December 31, 2024. In fiscal years 2021, 2020 and 2019, we paid $12, $8 and $9, respectively, pursuant to this agreement. As of December 31, 2021 and December 31, 2020, we have accrued $14 and $25, respectively, for costs associated with its post-closure obligations.

SEGMENT REPORTING

12 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

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, transfer, transportation and disposal, landfill gas-to-energy, processing, and recycling services in the northeastern United States. We manage our resource-renewal operations through the Resource Solutions operating segment. Effective January 1, 2021, we realigned 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. We realigned the Resource Solutions operating segment to leverage our core competencies in materials processing, industrial recycling, organics and resource management service offerings to deliver a comprehensive solution for our larger commercial, municipal, institutional and industrial customers that have more diverse waste and recycling needs. 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 and overall resource management services providing a wide range of environmental services and zero waste solutions to large and complex organizations, as well as traditional collection, disposal and recycling services provided to large account multi-site customers. Revenues classification by service line reported in fiscal years 2020 and 2019 have been reclassified to conform with the presentation for fiscal year 2021. Legal, tax, information technology, human resources, certain finance and accounting and other administrative functions are included in our Corporate Entities segment, which is not a reportable operating segment. Corporate Entities results reflect those costs not allocated to our reportable operating segments.

Fiscal Year Ended December 31, 2021


Segment	Outside revenues		Inter-company revenue		Depreciation and amortization		Operating income (loss)		Interest expense, net		Capital expenditures		Goodwill		Total assets
Eastern	$	264,569	$	66,126	$	33,572	$	12,937	$	456	$	31,489	$	52,072	$	357,446
Western	389,520		132,914		61,055		49,035		159		72,892		163,728		688,826
Resource Solutions	235,122		3,258		7,060		17,591		168		12,094		17,060		127,304
Corporate Entities	—		—		1,903		(1,903)		20,144		6,820		—		110,004
Eliminations	—		(202,298)		—		—		—		—		—		—
	$	889,211	$	—	$	103,590	$	77,660	$	20,927	$	123,295	$	232,860	$	1,283,580

Fiscal Year Ended December 31, 2020


Segment	Outside revenues		Inter-company revenue		Depreciation and amortization		Operating income (loss)		Interest expense, net		Capital expenditures		Goodwill		Total assets
Eastern	$	220,285	$	53,102	$	25,669	$	11,635	$	275	$	29,292	$	30,873	$	223,492
Western	357,989		116,658		56,457		42,688		141		71,989		149,984		642,003
Resource Solutions	196,310		10,675		6,279		7,357		201		2,477		14,044		88,512
Corporate Entities	—		—		2,377		(2,383)		21,451		4,350		—		239,891
Eliminations	—		(180,435)		—		—		—		—		—		—
	$	774,584	$	—	$	90,782	$	59,297	$	22,068	$	108,108	$	194,901	$	1,193,898

Fiscal Year Ended December 31, 2019


Segment	Outside revenues		Inter-company revenue		Depreciation and amortization		Operating income (loss)		Interest expense, net		Capital expenditures		Goodwill		Total assets
Eastern	$	219,475	$	54,738	$	24,322	$	9,503	$	218	$	24,499	$	30,720	$	207,060
Western	345,212		98,420		47,650		42,019		63		63,547		141,055		599,047
Resource Solutions	178,603		10,762		5,342		5,807		156		12,475		14,044		90,660
Corporate Entities	—		—		2,476		(4,254)		24,298		2,644		—		35,415
Eliminations	—		(163,920)		—		—		—		—		—		—
	$	743,290	$	—	$	79,790	$	53,075	$	24,735	$	103,165	$	185,819	$	932,182

Amount of our total revenue attributable to services provided are as follows:


	Fiscal Year Ended December 31,
	2021				2020				2019
Collection	$	442,685	49.8	%	$	391,438	50.5	%	$	372,041	50.1	%
Disposal	196,985		22.2	%	175,546		22.7	%	181,895		24.5	%
Power generation	5,138		0.6	%	4,072		0.5	%	3,576		0.5	%
Processing	9,281		1.0	%	7,218		1.0	%	7,175		1.0	%
Solid waste operations	654,089		73.6	%	578,274		74.7	%	564,687		76.1	%
Processing	93,323		10.5	%	62,539		8.0	%	53,981		7.1	%
Non-processing	141,799		15.9	%	133,771		17.3	%	124,622		16.8	%
Resource Solutions operations	235,122		26.4	%	196,310		25.3	%	178,603		23.9	%
Total revenues	$	889,211	100.0	%	$	774,584	100.0	%	$	743,290	100.0	%

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 21
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 13: 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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-URI http://asc.fasb.org/topic&trid=2134510

+ Details

ACCOUNTING CHANGES (Policies)

12 Months Ended

Dec. 31, 2021

Accounting Changes and Error Corrections [Abstract]

Basis of Accounting

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. Effective January 1, 2021, we realigned 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. We realigned the Resource Solutions operating segment to leverage our core competencies in materials processing, industrial recycling, organics and resource management service offerings to deliver a comprehensive solution for our larger commercial, municipal, institutional and industrial customers that have more diverse waste and recycling needs. 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. Non-processing services consist of brokerage services, overall resource management services, which provide 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. The accompanying 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.

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.

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

ASU No. 2021-08: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805)

Management's Estimates and Assumptions

Management’s Estimates and Assumptions

Cash and Cash Equivalents

We consider all highly liquid investments purchased with original maturities of three months or less to be cash equivalents.

Concentrations of Credit Risk

Accounts Receivable, Net of Allowance for Credit Losses

Accounts Receivable, Net of Allowance for Credit LossesAccounts receivable represent receivables from customers for collection, transfer, recycling, disposal and other services. Our accounts receivable are recorded when billed or when related revenue is earned, if earlier, and represent claims against third-parties that will be settled in cash. The carrying value of our accounts receivable, net of allowance for credit losses represents its estimated net realizable value. Estimates are used in determining our allowance for credit losses based on, among other things, our historical loss trends, the age of outstanding accounts receivable, and current and expected economic conditions. Our reserve is evaluated and revised on a monthly basis. Past due accounts receivable are written off when deemed to be uncollectible.

Inventory

InventoryInventory includes secondary fibers, recyclables ready for sale, and parts and supplies. Inventory is stated at the lower of cost (first-in, first-out) or market.

Property, Plant and Equipment


Asset Classification						Estimated Useful Life
Buildings and improvements						10-30 years
Machinery and equipment						5-10 years
Rolling stock						5-10 years
Containers						5-12 years
Furniture and Fixtures						3-8 years

The cost of maintenance and repairs is charged to operations as incurred.

Landfill Accounting

Life Cycle Accounting

Landfill Development Costs

Landfill Airspace

We apply the following guidelines in determining a landfill’s remaining permitted and expansion airspace:

•we control the land on which the expansion is sought;

•all technical siting criteria have been met or a variance has been obtained or is reasonably expected to be obtained;

•we have not identified any legal or political impediments which we believe will not be resolved in our favor;

•we are actively working on obtaining any necessary permits and we expect that all required permits will be received; and

•senior management has approved the project based on a review of the engineering design and determination that the financial return profile meets our investment criteria.

Final Capping, Closure and Post-Closure Costs

The following is a description of our landfill asset retirement activities and related accounting:

We provide for the accrual and amortization of estimated future obligations for closure and post-closure based on tonnage placed into each site. With regards to final capping, the liability is recognized, and the costs are amortized based on the remaining airspace related to the specific final capping event. See Note 10, Final Capping, Closure and Post-Closure Costs for disclosure about asset retirement obligations related to final capping, closure and post-closure costs.We operate in states which require a certain portion of landfill final capping, closure and post-closure obligations to be secured by financial assurance, which may take the form of surety bonds, letters of credit and restricted investment securities.

Lease Accounting

Goodwill and Intangible Assets

Investments in Unconsolidated Entities

Fair Value of Financial Instruments

Fair Value of Financial InstrumentsOur financial instruments may 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, restricted cash reserved to finance certain capital projects, interest rate derivatives, trade payables and debt. Accounting standards include disclosure requirements around fair values used for certain financial instruments and establish a fair value hierarchy. The three-tier hierarchy prioritizes valuation inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reported in one of three levels: 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.

Business Combinations

Environmental Remediation Liabilities

Environmental Remediation LiabilitiesWe have recorded environmental remediation liabilities representing our estimate of the most likely outcome of the matters for which we have determined that a liability is probable. These liabilities include potentially responsible party investigations, settlements, certain legal and consultant fees, as well as costs directly associated with site investigation and clean up, such as materials and incremental internal costs directly related to the remedy. We provide for expenses associated with environmental remediation obligations when such amounts are probable and can be reasonably estimated. We estimate costs required to remediate sites where it is probable that a liability has been incurred based on site-specific facts and circumstances. Estimates of the cost for the likely remedy are developed using third-party environmental engineers or other service providers. Where we believe that both the amount of a particular environmental remediation liability and timing of payments are reliably determinable, we inflate the cost in current dollars until the expected time of payment and discount the cost to present value.

Self-Insurance Liabilities and Related Costs

Self-Insurance Liabilities and Related CostsWe are self-insured for vehicles and workers’ compensation with reinsurance coverage limiting our maximum exposure. Our maximum exposure in fiscal year 2021 under the workers’ compensation plan was $1,250 per individual event. Our maximum exposure in fiscal year 2021 under the automobile plan was $3,650 per individual event. The liability for unpaid claims and associated expenses, including incurred but not reported losses, is determined by management with the assistance of a third-party actuary and reflected in our consolidated balance sheets as an accrued liability. We use a third-party to track and evaluate actual claims experience for consistency with the data used in the annual actuarial valuation. The actuarial-determined liability is calculated based on historical data, which considers both the frequency and settlement amount of claims.

Income Taxes

Derivatives and Hedging

Contingent Liabilities

Contingent LiabilitiesWe are subject to various legal proceedings, claims and regulatory matters, the outcomes of which are subject to significant uncertainty. We determine whether to disclose or accrue for loss contingencies based on an assessment of whether the risk of loss is remote, reasonably possible or probable, and whether it can be reasonably estimated. We analyze our litigation and regulatory matters based on available information to assess the potential liabilities. Management’s assessment is developed based on an analysis of possible outcomes under various strategies. We accrue for loss contingencies when such amounts are probable and reasonably estimable. If a contingent liability is only reasonably possible, we will disclose the potential range of the loss, if estimable. We record losses related to contingencies in cost of operations or general and administration expenses, depending on the nature of the underlying transaction leading to the loss contingency. See Note 12, Commitments and Contingencies for disclosure about loss contingencies, as applicable. Contingent liabilities accounted for under purchase accounting are recorded at their fair values. These fair values may be different from the values we would have otherwise recorded, had the contingent liability not been assumed as part of an acquisition of a business.

Revenue Recognition

Asset Impairments

•a significant decrease in the market price of an asset or asset group;

•a significant adverse change in the extent or manner in which an asset or asset group is being used or in its physical condition;

•a significant adverse change in legal factors or in the business climate that could affect the value of an asset or asset group, including an adverse action or assessment by a regulator;

•an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset;

•a current expectation that, more likely than not, a long-lived asset or asset group will be sold or otherwise disposed of significantly before the end of its previously estimated useful life; or

•an impairment of goodwill at a reporting unit.

Goodwill. We annually assess goodwill for impairment during the fourth quarter of our fiscal year or more frequently if events or circumstances indicate that impairment may exist.

•a significant adverse change in legal status or in the business climate;

•an adverse action or assessment by a regulator;

•a more likely than not expectation that an operating segment or a significant portion thereof will be sold; or

•the testing for recoverability of a significant asset group within the operating segment.

Defined Benefit Pension Plan

Defined Benefit Pension Plan We make contributions to one qualified multiemployer defined benefit pension plan, the New England Teamsters and Trucking Industry Pension Fund ("Pension Plan"). The Pension Plan provides retirement benefits to participants based on their service to contributing employers. We do not administer this plan. The Pension Plan’s benefit formula is based on credited years of service and hours worked as defined in the Pension Plan document. Our pension contributions are made in accordance with funding standards established by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code, as amended by the Pension Protection Act of 2006. The Pension Plan’s assets have been invested as determined by the Pension Plan's fiduciaries in accordance with the Pension Plan's investment policy. The Pension Plan’s asset allocation is based on the Pension Plan's investment policy and is reviewed as deemed necessary.

Stock-Based Compensation

Earnings per Share

Earnings per ShareBasic earnings per share is computed by dividing the 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. Dilutive shares include the assumed exercise of employee stock options, including market-based performance stock options based on the expected achievement of performance targets, 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.

Subsequent Events

Subsequent EventsWe have evaluated subsequent events or transactions that have occurred after the consolidated balance sheet date of December 31, 2021 through the date of this filing of the consolidated financial statements with the SEC on this Annual Report on Form 10-K.

Fair Value Measurement

Assets and Liabilities Accounted for at Fair Value on a Recurring Basis and Non-Recurring Basis

Segment Reporting

ACCOUNTING CHANGES (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Changes and Error Corrections [Abstract]

Schedule of Recent Accounting Pronouncements

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.

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

ASU No. 2021-08: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (Topic 805)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2021

Accounting Policies [Abstract]

Components of Property, Plant and Equipment

We provide for depreciation and amortization using the straight-line method by charges to operations in amounts that allocate the cost of the assets over their estimated useful lives as follows:


Asset Classification						Estimated Useful Life
Buildings and improvements						10-30 years
Machinery and equipment						5-10 years
Rolling stock						5-10 years
Containers						5-12 years
Furniture and Fixtures						3-8 years

A summary of property, plant and equipment is as follows:


	December 31,
	2021		2020
Land	$	34,118	$	30,061
Landfills	677,023		635,144
Finance lease right-of-use assets	78,851		39,683
Buildings and improvements	187,810		169,325
Machinery and equipment	207,305		178,104
Rolling stock	252,642		204,333
Containers	179,949		154,744
	1,617,698		1,411,394
Less: accumulated depreciation and amortization	(973,094)		(900,882)
	$	644,604	$	510,512

REVENUE RECOGNITION (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

A table of revenues disaggregated by service line and timing of revenue recognition by operating segment follows:

Fiscal Year Ended December 31, 2021


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	175,816	$	266,869	$	—	$	442,685
Landfill	25,241		66,732		—		91,973
Transfer	53,882		37,400		—		91,282
Transportation	1,683		12,047		—		13,730
Landfill gas-to-energy	1,052		4,086		—		5,138
Processing	6,895		2,386		93,323		102,604
Non-processing	—		—		141,799		141,799
Total revenues	$	264,569	$	389,520	$	235,122	$	889,211

Transferred at a point-in-time	$	166	$	1,719	$	63,666	$	65,551
Transferred over time	264,403		387,801		171,456		823,660
Total revenues	$	264,569	$	389,520	$	235,122	$	889,211

Fiscal Year Ended December 31, 2020


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	147,698	$	243,740	$	—	$	391,438
Landfill	20,716		64,833		—		85,549
Transfer	44,730		34,117		—		78,847
Transportation	208		10,942		—		11,150
Landfill gas-to-energy	1,015		3,057		—		4,072
Processing	5,918		1,300		62,539		69,757
Non-processing	—		—		133,771		133,771
Total revenues	$	220,285	$	357,989	$	196,310	$	774,584

Transferred at a point-in-time	$	223	$	1,484	$	29,621	$	31,328
Transferred over time	220,062		356,505		166,689		743,256
Total revenues	$	220,285	$	357,989	$	196,310	$	774,584

Fiscal Year Ended December 31, 2019


	Eastern		Western		Resource Solutions		Total Revenues
Collection	$	149,165	$	222,876	$	—	$	372,041
Landfill	19,362		73,657		—		93,019
Transfer	44,413		31,640		—		76,053
Transportation	198		12,625		—		12,823
Landfill gas-to-energy	890		2,686		—		3,576
Processing	5,447		1,728		53,981		61,156
Non-processing	—		—		124,622		124,622
Total revenues	$	219,475	$	345,212	$	178,603	$	743,290

Transferred at a point-in-time	$	159	$	921	$	23,206	$	24,286
Transferred over time	219,316		344,291		155,397		719,004
Total revenues	$	219,475	$	345,212	$	178,603	$	743,290

BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 31, 2021

Business Combination and Asset Acquisition [Abstract]

Schedule of Purchase Price Paid for Acquisitions

The purchase price paid for these acquisitions and the allocation of the purchase price is as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Purchase Price:
Cash used in acquisitions, net of cash acquired	$	166,489	$	28,990	$	72,118
Notes payable	—		—		2,714

Other non-cash consideration	—		—		5,470
Holdbacks to sellers and contingent consideration	5,194		4,490		1,875
Total	171,683		33,480		82,177
Allocated as follows:
Current assets	7,218		181		2,051
Property, plant and equipment:
Land	1,321		895		2,487
Finance lease right-of-use-assets	31,467		—		—
Buildings	11,046		1,908		5,422
Equipment	46,396		13,493		20,482
Operating lease right-of-use assets	6,500		—		—
Other non-current assets	—		—		367
Intangible assets:
Trade names	8,350		—		—
Covenants not-to-compete	1,807		742		4,412
Customer relationships	36,195		7,663		26,759
Other liabilities, net	(5,182)		(484)		(3,122)
Finance leases	(11,367)		—		—
Deferred tax liability	—		—		(2,385)
Fair value of assets acquired and liabilities assumed	133,751		24,398		56,473
Excess purchase price to be allocated to goodwill	$	37,932	$	9,082	$	25,704

Schedule of Unaudited Pro forma Combined Information

The following unaudited pro forma combined information shows our operational results as though each of the acquisitions completed had occurred as of January 1, 2019.


	Fiscal Year Ended December 31,
	2021		2020		2019
Revenues	$	940,561	$	872,046	$	883,708
Operating income	$	76,576	$	58,121	$	55,328
Net income	$	36,486	$	83,585	$	25,946

Basic earnings per share attributable to common stockholders:
Basic weighted average shares outstanding	51,312		48,793		47,226
Basic earnings per common share	$	0.71	$	1.71	$	0.55
Diluted earnings per share attributable to common stockholders:
Diluted weighted average shares outstanding	51,515		49,045		47,966
Diluted earnings per common share	$	0.71	$	1.70	$	0.54

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE FOR CREDIT LOSSES (Tables)

12 Months Ended

Dec. 31, 2021

Credit Loss [Abstract]

Summary of Changes to Allowance for Credit Losses

A summary of the changes to allowance for credit losses follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Balance at beginning of period	$	2,333	$	1,468	$	931
Cumulative effect of new accounting principle	—		189		—
Additions - charged to expense	1,896		1,971		1,360
Deductions - bad debts written off, net of recoveries	(953)		(1,295)		(823)
Balance at end of period	$	3,276	$	2,333	$	1,468

PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2021

Property, Plant and Equipment [Abstract]

Components of Property, Plant and Equipment

We provide for depreciation and amortization using the straight-line method by charges to operations in amounts that allocate the cost of the assets over their estimated useful lives as follows:


Asset Classification						Estimated Useful Life
Buildings and improvements						10-30 years
Machinery and equipment						5-10 years
Rolling stock						5-10 years
Containers						5-12 years
Furniture and Fixtures						3-8 years

A summary of property, plant and equipment is as follows:


	December 31,
	2021		2020
Land	$	34,118	$	30,061
Landfills	677,023		635,144
Finance lease right-of-use assets	78,851		39,683
Buildings and improvements	187,810		169,325
Machinery and equipment	207,305		178,104
Rolling stock	252,642		204,333
Containers	179,949		154,744
	1,617,698		1,411,394
Less: accumulated depreciation and amortization	(973,094)		(900,882)
	$	644,604	$	510,512

LEASES (Tables)

12 Months Ended

Dec. 31, 2021

Leases [Abstract]

Schedule of Lease Costs and Other Lease Information

A schedule of lease costs and other lease information follows:


	Fiscal Year Ended December 31, 2021		Fiscal Year Ended December 31, 2020
Lease cost:
Amortization of right-of-use assets	$	5,118	$	3,736
Interest expense	1,446		1,201
Fixed lease cost - vehicles, equipment and property	5,562		8,476
Fixed lease cost - landfill operating leases	8,265		7,781
Fixed lease cost	13,827		16,257
Short-term lease cost	3,525		3,430
Variable lease cost	477		514
Total lease cost	$	24,393	$	25,138

Other information:
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows for finance leases	$	6,534	$	4,940
Operating cash flows for operating leases	$	10,609	$	13,078
Right-of-use assets obtained in exchange for new finance lease liabilities	$	20,752	$	18,003
Right-of-use assets obtained in exchange for new operating lease liabilities	$	3,827	$	3,845

			December 31, 2021
Weighted-average remaining lease term - finance leases (years)			6.2
Weighted-average remaining lease term - operating leases (years)			10.4
Weighted-average discount rate - finance leases			3.6		%
Weighted-average discount rate - operating leases			4.7		%

Schedule of Estimated Minimum Future Finance Lease Obligations

Estimated minimum future lease obligations are as follows:


	Operating Leases		Finance Leases
Fiscal year ending December 31, 2022	$	10,068	$	8,323
Fiscal year ending December 31, 2023	8,148		8,512
Fiscal year ending December 31, 2024	7,149		8,403
Fiscal year ending December 31, 2025	7,813		8,243
Fiscal year ending December 31, 2026	7,444		7,691
Thereafter	40,920		10,745
Total lease payments	81,542		51,917
Less: interest expense	(17,860)		(6,193)
Lease liability balance	$	63,682	$	45,724

Schedule of Estimated Minimum Future Operating Lease Obligations

Estimated minimum future lease obligations are as follows:


	Operating Leases		Finance Leases
Fiscal year ending December 31, 2022	$	10,068	$	8,323
Fiscal year ending December 31, 2023	8,148		8,512
Fiscal year ending December 31, 2024	7,149		8,403
Fiscal year ending December 31, 2025	7,813		8,243
Fiscal year ending December 31, 2026	7,444		7,691
Thereafter	40,920		10,745
Total lease payments	81,542		51,917
Less: interest expense	(17,860)		(6,193)
Lease liability balance	$	63,682	$	45,724

GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Activity and Balances Related to Goodwill by Reporting Segment

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


	December 31, 2020		Acquisitions		December 31, 2021
Eastern	$	30,873	$	21,199	$	52,072
Western	149,984		13,744		163,728
Resource Solutions	14,044		3,016		17,060

Total	$	194,901	$	37,959	$	232,860


	December 31, 2019		Acquisitions		December 31, 2020
Eastern	$	30,720	$	153	$	30,873
Western	141,055		8,929		149,984
Resource Solutions	14,044		—		14,044

Total	$	185,819	$	9,082	$	194,901

Components of Intangible Assets

A summary of intangible assets is as follows:


	Covenants Not-to-Compete		Customer Relationships		Trade Names		Total
Balance, December 31, 2021
Intangible assets	$	28,777	$	115,005	$	8,350	$	152,132
Less accumulated amortization	(22,148)		(34,809)		(1,452)		(58,409)
	$	6,629	$	80,196	$	6,898	$	93,723


	Covenants Not-to-Compete		Customer Relationships		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

Estimated Future Amortization Expense

The intangible amortization expense estimated for the five fiscal years following fiscal year 2021 and thereafter is as follows:



Estimated Future Amortization Expense as of December 31, 2021
Fiscal year ending December 31, 2022	$	14,605
Fiscal year ending December 31, 2023	$	13,662
Fiscal year ending December 31, 2024	$	13,267
Fiscal year ending December 31, 2025	$	12,469
Fiscal year ending December 31, 2026	$	11,022
Thereafter	$	28,698

FINAL CAPPING, CLOSURE AND POST-CLOSURE COSTS (Tables)

12 Months Ended

Dec. 31, 2021

Asset Retirement Obligation Disclosure [Abstract]

Changes to Accrued Capping, Closure and Post-Closure Liabilities

The changes to accrued final capping, closure and post-closure liabilities are as follows:


	Fiscal Year Ended December 31, 2021
	2021		2020
Beginning balance	$	82,533	$	71,927
Obligations incurred	5,408		3,840
Revisions in estimates (1)	(836)		4,531
Accretion expense	6,775		6,436
Obligations settled (2)	(6,966)		(4,201)
Ending balance	$	86,914	$	82,533

(1)Relates to changes in estimates and assumptions concerning anticipated waste flow, cost and timing of future final capping, closure and post-closure activities at our landfills.

(2)May include amounts paid and amounts that are being processed through accounts payable as a part of our disbursement cycle.

DEBT (Tables)

12 Months Ended

Dec. 31, 2021

Debt Disclosure [Abstract]

Components of Debt

A summary of debt is as follows:


	December 31,
	2021		2020
Senior Secured Credit Facility:
Amended and Restated Revolving Credit Facility due December 2026 ("Revolving Credit Facility"); bearing interest at LIBOR plus 1.375%	$	—	$	—
Revolving Credit Facility due May 2023 amended and restated in December 2021; bore interest at LIBOR plus 1.75%	—		—
Amended and Restated Term Loan A Facility due December 2026 ("Term Loan Facility"); bearing interest at LIBOR plus 1.375%	350,000		—
Term Loan A Facility due May 2023 amended and restated in December 2021; bore interest at LIBOR plus 1.75%	—		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 3.6%	45,724		31,486
Notes payable maturing through June 2027; bearing interest at a weighted average of 3.1%	4,846		4,933
Principal amount of debt	562,570		548,419
Less—unamortized debt issuance costs (1)	10,166		8,768
Debt less unamortized debt issuance costs	552,404		539,651
Less—current maturities of debt	9,901		9,240
	$	542,503	$	530,411

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


	December 31,
	2021		2020
Amended and Restated Revolving Credit Facility and Term Loan Facility (collectively, the "Credit Facility")	$	5,884	$	—
Revolving Credit Facility and Term Loan A Facility amended and restated in December 2021	—		3,839
New York Bonds 2014R-1	933		1,000
New York Bonds 2014R-2	268		329
New York Bonds 2020	1,283		1,461
FAME Bonds 2005R-3	262		347
FAME Bonds 2015R-1	413		482
FAME Bonds 2015R-2	268		343
Vermont Bonds	433		487
New Hampshire Bonds	422		480
	$	10,166	$	8,768

Components of Interest Expense

The components of interest expense are as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Interest expense on long-term debt and finance leases	$	19,201	$	20,084	$	22,553
Amortization of debt issuance costs	2,288		2,169		2,293
Letter of credit fees	458		531		519
Less: capitalized interest	(718)		(413)		(263)
Total interest expense	$	21,229	$	22,371	$	25,102

Schedule of Cash Flow Hedges Related to Derivative Instruments

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


		Fair Value
	Balance Sheet Location	December 31, 2021		December 31, 2020

Interest rate swaps	Other non-current assets	$	424	$	—


Interest rate swaps	Other accrued liabilities	$	3,796	$	4,774
Interest rate swaps	Other long-term liabilities	1,380		8,463
Total		$	5,176	$	13,237

Interest rate swaps	Accumulated other comprehensive loss, net	$	(4,935)	$	(13,434)
Interest rate swaps - tax benefit	Accumulated other comprehensive loss, net	(168)		1,917
		$	(5,103)	$	(11,517)

Schedule of Gain (Loss) On Cash Flow Hedges

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


	Fiscal Year Ended December 31,
Statement of Operations Location	2021		2020		2019
Interest expense	$	4,763	$	3,679	$	115

Schedule of Future Maturities of Debt

Aggregate principal maturities of debt are as follows:



Estimated Future Payments as of December 31, 2021
Fiscal year ending December 31, 2022	$	9,901
Fiscal year ending December 31, 2023	8,085
Fiscal year ending December 31, 2024	11,400
Fiscal year ending December 31, 2025	41,975
Fiscal year ending December 31, 2026	345,001
Thereafter	146,208
	$	562,570

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2021

Commitments and Contingencies Disclosure [Abstract]

Schedule of Environmental Remedial Liability

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



	Fiscal Year Ended December 31, 2021
Beginning balance	$	—
Accretion expense	—
Obligations incurred	924


Ending balance	$	924

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



	Fiscal Year Ended December 31,
	2021		2020
Beginning balance	$	4,261	$	4,596
Accretion expense	109		118
Obligations incurred	—		28
Revisions in estimates (1)	—		(188)
Obligations settled (2)	(281)		(293)
Ending balance	$	4,089	$	4,261

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

A summary of the changes to the environmental remediation liability associated with the Potsdam site follows:


	Fiscal Year Ended December 31,
	2021		2020
Beginning balance	$	939	$	1,151

Obligations settled (1)	(65)		(212)


Ending balance	$	874	$	939

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

Schedule of Total Expected Environmental Remediation Payments for Succeeding Year

The total expected environmental remediation payments, in today’s dollars, for each of the five succeeding fiscal years and the aggregate amount thereafter are as follows:


Estimated Future Environmental Remediation Payments as of December 31, 2021
Fiscal year ending December 31, 2022	$	354
Fiscal year ending December 31, 2023	667
Fiscal year ending December 31, 2024	769
Fiscal year ending December 31, 2025	308
Fiscal year ending December 31, 2026	318
Thereafter	4,308
Total	$	6,724

Reconciliation of Expected Aggregate Non-inflated, Undiscounted Environmental Remediation Liability to Amount Recognized in Statement of Financial Position



Undiscounted liability	$	6,724
Less discount, net	(837)
Liability balance - December 31, 2021	$	5,887

STOCKHOLDERS' EQUITY (Tables)

12 Months Ended

Dec. 31, 2021

Equity [Abstract]

Summary of Stock Option Activity

A summary of stock option activity is as follows:


	Stock Options	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (years)	Aggregate Intrinsic Value
Outstanding, December 31, 2020	90	$	8.91
Granted	8	$	68.78
Exercised	(21)	$	8.03
Forfeited or expired	—	$	—

Outstanding, December 31, 2021	77	$	15.68	4.4	$	5,366
Exercisable, December 31, 2021	69	$	9.18	3.8	$	5,227

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 is as follows:


	Restricted Stock, Restricted Stock Units, and Performance Stock Units (1)	Weighted Average Grant Price		Weighted Average Remaining Contractual Term (years)	Aggregate Intrinsic Value
Outstanding, December 31, 2020	307	$	41.55
Granted	108	$	67.65
Class A common stock vested	(157)	$	37.03
Forfeited or canceled	(9)	$	51.11
Outstanding, December 31, 2021	249	$	55.40	1.7	$	21,282
Unvested, December 31, 2021	417	$	56.44	1.6	$	35,602

Accumulated Other Comprehensive Income (Loss)

The changes in the balances of each component of accumulated other comprehensive loss, net of tax are as follows:


	Interest Rate Swaps
Balance as of December 31, 2018	$	(1,308)

Other comprehensive loss before reclassifications	(5,286)
Amounts reclassified from accumulated other comprehensive loss	553

Other comprehensive loss	(4,733)
Balance as of December 31, 2019	(6,041)

Other comprehensive loss before reclassifications	(11,184)
Amounts reclassified from accumulated other comprehensive loss	3,679
Income tax benefit related to items in other comprehensive loss	2,029
Other comprehensive loss	(5,476)
Balance as of December 31, 2020	(11,517)

Other comprehensive income before reclassifications	3,737
Amounts reclassified from accumulated other comprehensive loss	4,763
Income tax provision related to items in other comprehensive income	(2,086)
Other comprehensive income	6,414
Balance as of December 31, 2021	$	(5,103)

Reclassification Out of Accumulated Other Comprehensive Income (Loss)

A summary of reclassifications out of accumulated other comprehensive loss, net of tax for fiscal years 2021, 2020 and 2019 is as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Details About Accumulated Other Comprehensive Loss, Net of Tax Components	Amounts Reclassified Out of Accumulated Other Comprehensive Loss, Net of Tax						Affected Line Item in the Consolidated Statements of Operations
Interest rate swaps	$	4,763	$	3,679	$	115	Interest expense
	4,763		3,679		115		Income before income taxes
	(1,142)		(2,029)		—		Provision (benefit) for income taxes
	$	5,905	$	5,708	$	115	Net income

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2021

Fair Value Disclosures [Abstract]

Schedule of Recurring Fair Value Measurements

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


	Fair Value Measurement at December 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:

Interest rate swaps	$	—	$	424	$	—
Restricted investment securities - landfill closure	2,122		—		—
Total	$	2,122	$	424	$	—
Liabilities:
Interest rate swaps	$	—	$	5,176	$	—


	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	$	—

Schedule of Non-Recurring Fair Value Measurements

Summaries of our financial assets and liabilities that are measured at fair value on a non-recurring basis are as follows:


	Fair Value Measurement at December 31, 2021 Using:
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)





Liabilities:
Contingent consideration - acquisition	$	—	$	—	$	1,919

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Benefit for Income Taxes

A summary of the provision (benefit) for income taxes is as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Federal
Current	$	—	$	(951)	$	(951)

Deferred	12,356		(35,177)		(699)
	12,356		(36,128)		(1,650)
State
Current	1,873		435		321

Deferred	2,717		(17,111)		(545)
	4,590		(16,676)		(224)
Provision (benefit) for income taxes	$	16,946	$	(52,804)	$	(1,874)

Schedule of Difference in Benefit for Income Taxes

The differences in the provision (benefit) for income taxes and the amounts determined by applying the Federal statutory rate to income before income taxes are as follows:


	Fiscal Year Ended December 31,
	2021			2020			2019
Federal statutory rate	21		%	21		%	21		%
Tax at statutory rate	$	12,190		$	8,043		$	6,254
State income taxes, net of federal benefit	3,868			1,615			1,008
Change in valuation allowance	(388)			(61,317)			(4,420)
Federal effect of change in state valuation allowance	74			3,803			—
Non-deductible officer compensation	1,338			487			1,359
Non-deductible expenses	322			656			638

Deductible stock awards	(363)			(3,790)			(6,004)
Tax credits	(153)			(130)			(82)
Deferred tax adjustments	—			(2,047)			—



Other, net	58			(124)			(627)
Provision (benefit) for income taxes	$	16,946		$	(52,804)		$	(1,874)

Schedule of Deferred Tax Assets and Liabilities


	December 31,
	2021		2020
Deferred tax assets:
Accrued expenses and reserves	$	41,723	$	35,444
Net operating loss carryforwards	24,177		34,364
General business and state tax credit carryforwards	7,617		8,044
Stock awards	3,436		2,824
Unrealized loss on swaps	1,461		3,798



Other	2,264		2,307
Total deferred tax assets	80,678		86,781
Less: valuation allowance	(6,094)		(6,482)
Total deferred tax assets after valuation allowance	74,584		80,299
Deferred tax liabilities:
Amortization of intangibles	(18,042)		(18,044)
Tax over book depreciation of property and equipment	(13,297)		(1,875)
Other	(156)		(129)
Total deferred tax liabilities	(31,495)		(20,048)
Net deferred tax asset	$	43,089	$	60,251

OTHER ITEMS AND CHARGES (Tables)

12 Months Ended

Dec. 31, 2021

Unusual or Infrequent Items, or Both [Abstract]

Schedule of Southbridge Landfill Closure Charge, Net

Accordingly, in fiscal years 2021, 2020 and 2019, we recorded charges associated with the closure of the Southbridge Landfill as follows:


	Fiscal Year Ended December 31,
	2021		2020		2019
Legal and transaction costs (1)	$	868	$	2,285	$	2,709
Contract settlement charge (2)	572		—		—
Landfill closure project (credit) charge (3)	(944)		490		—
Legal settlement charge (4)	—		2,000		—
Environmental remediation charge (5)	—		(188)		—



Southbridge Landfill closure charge, net	$	496	$	4,587	$	2,709

(1)We incurred legal costs as well as other transaction costs associated with various matters as part of the Southbridge Landfill closure.

(3)We recorded a landfill closure project (credit) charge associated with revised costs under the closure plan at Southbridge Landfill.

(4)We established reserves and made payments associated with legal settlements associated with claims against us as part of the Southbridge Landfill closure.

(5)We recorded an environmental remediation reversal associated with the completion of environmental remediation at the Southbridge Landfill.

EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2021

Earnings Per Share [Abstract]

Schedule of Numerator and Denominator Used in Computation of Earnings per Share

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


	Fiscal Year Ended December 31,
	2021		2020		2019
Numerator:
Net income	$	41,100	$	91,106	$	31,653
Denominator:
Class A common stock	50,423		50,101		46,803
Class B common stock	988		988		988
Shares to be issued - acquisition	—		—		36
Unvested restricted stock	(2)		(2)		—
Effect of weighted average shares outstanding	(97)		(2,294)		(601)
Basic weighted average common shares outstanding	51,312		48,793		47,226
Impact of potentially dilutive securities:
Dilutive effect of stock options and stock awards	203		252		740
Diluted weighted average common shares outstanding	51,515		49,045		47,966
Antidilutive potentially issuable shares	10		—		2

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2021

Segment Reporting [Abstract]

Summary of Financial Information by Reportable Segment

Fiscal Year Ended December 31, 2021


Segment	Outside revenues		Inter-company revenue		Depreciation and amortization		Operating income (loss)		Interest expense, net		Capital expenditures		Goodwill		Total assets
Eastern	$	264,569	$	66,126	$	33,572	$	12,937	$	456	$	31,489	$	52,072	$	357,446
Western	389,520		132,914		61,055		49,035		159		72,892		163,728		688,826
Resource Solutions	235,122		3,258		7,060		17,591		168		12,094		17,060		127,304
Corporate Entities	—		—		1,903		(1,903)		20,144		6,820		—		110,004
Eliminations	—		(202,298)		—		—		—		—		—		—
	$	889,211	$	—	$	103,590	$	77,660	$	20,927	$	123,295	$	232,860	$	1,283,580

Fiscal Year Ended December 31, 2020


Segment	Outside revenues		Inter-company revenue		Depreciation and amortization		Operating income (loss)		Interest expense, net		Capital expenditures		Goodwill		Total assets
Eastern	$	220,285	$	53,102	$	25,669	$	11,635	$	275	$	29,292	$	30,873	$	223,492
Western	357,989		116,658		56,457		42,688		141		71,989		149,984		642,003
Resource Solutions	196,310		10,675		6,279		7,357		201		2,477		14,044		88,512
Corporate Entities	—		—		2,377		(2,383)		21,451		4,350		—		239,891
Eliminations	—		(180,435)		—		—		—		—		—		—
	$	774,584	$	—	$	90,782	$	59,297	$	22,068	$	108,108	$	194,901	$	1,193,898

Fiscal Year Ended December 31, 2019


Segment	Outside revenues		Inter-company revenue		Depreciation and amortization		Operating income (loss)		Interest expense, net		Capital expenditures		Goodwill		Total assets
Eastern	$	219,475	$	54,738	$	24,322	$	9,503	$	218	$	24,499	$	30,720	$	207,060
Western	345,212		98,420		47,650		42,019		63		63,547		141,055		599,047
Resource Solutions	178,603		10,762		5,342		5,807		156		12,475		14,044		90,660
Corporate Entities	—		—		2,476		(4,254)		24,298		2,644		—		35,415
Eliminations	—		(163,920)		—		—		—		—		—		—
	$	743,290	$	—	$	79,790	$	53,075	$	24,735	$	103,165	$	185,819	$	932,182

Summary of Revenue Attributable to Services Provided by Company

Amount of our total revenue attributable to services provided are as follows:


	Fiscal Year Ended December 31,
	2021				2020				2019
Collection	$	442,685	49.8	%	$	391,438	50.5	%	$	372,041	50.1	%
Disposal	196,985		22.2	%	175,546		22.7	%	181,895		24.5	%
Power generation	5,138		0.6	%	4,072		0.5	%	3,576		0.5	%
Processing	9,281		1.0	%	7,218		1.0	%	7,175		1.0	%
Solid waste operations	654,089		73.6	%	578,274		74.7	%	564,687		76.1	%
Processing	93,323		10.5	%	62,539		8.0	%	53,981		7.1	%
Non-processing	141,799		15.9	%	133,771		17.3	%	124,622		16.8	%
Resource Solutions operations	235,122		26.4	%	196,310		25.3	%	178,603		23.9	%
Total revenues	$	889,211	100.0	%	$	774,584	100.0	%	$	743,290	100.0	%

BASIS OF PRESENTATION (Detail)	12 Months Ended
BASIS OF PRESENTATION (Detail)	Dec. 31, 2021 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Operating segments	2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Assets (Detail)	12 Months Ended
	Dec. 31, 2021
Minimum \| Buildings and improvements
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	10 years
Minimum \| Machinery and equipment
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	5 years
Minimum \| Rolling stock
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	5 years
Minimum \| Containers
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	5 years
Minimum \| Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	3 years
Maximum \| Buildings and improvements
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	30 years
Maximum \| Machinery and equipment
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	10 years
Maximum \| Rolling stock
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	10 years
Maximum \| Containers
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	12 years
Maximum \| Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful life	8 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Landfill and Lease Accounting (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) agreement	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Property, Plant and Equipment [Line Items]
Capitalized interest	$ 718	$ 413	$ 263
Closure and post-closure costs incurrence period	30 years
Estimate of inflation rate	1.60%
Accretion expense	$ 6,775	6,436
Number of operation and management agreements entered into \| agreement	3
Closure and post closure costs
Property, Plant and Equipment [Line Items]
Accretion expense	$ 6,775	6,436	$ 6,227
Surety bond	209,275	205,048
Letters of credit	$ 0	$ 0
Discount rate \| Minimum
Property, Plant and Equipment [Line Items]
Asset retirement obligation measurement input	5.50%
Discount rate \| Maximum
Property, Plant and Equipment [Line Items]
Asset retirement obligation measurement input	9.90%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Intangible Assets and Investments in Unconsolidated Entities (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Intangible assets, useful life	10 years
Investments under equity method of accounting	$ 0	$ 0
Cost method investments	$ 11,264,000	$ 11,264,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Self-Insurance Liabilities and Related Costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Capital Leased Assets [Line Items]
Maximum exposure automobile plan per individual event	$ 1,250
Self insurance reserves	19,847	$ 16,946
Automobile Plan
Capital Leased Assets [Line Items]
Maximum exposure automobile plan per individual event	$ 3,650

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -Revenue Recognition (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Rebates	$ (889,211)	$ (774,584)	$ (743,290)
Gross receivables from contracts	89,232	74,162
Contract liabilities	3,404	2,685
Rebate for Recycled or Returned Organic Materials
Disaggregation of Revenue [Line Items]
Rebates	$ 13,071	$ 4,960

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Asset Impairments (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Goodwill impairment incurred	$ 0	$ 0	$ 0
Impairment of investments	$ 0	$ 0	$ 0
Eastern
Segment Reporting Information [Line Items]
Percentage of fair value in excess of carrying amount	180.00%
Western
Segment Reporting Information [Line Items]
Percentage of fair value in excess of carrying amount	180.00%
Resource Solutions
Segment Reporting Information [Line Items]
Percentage of fair value in excess of carrying amount	180.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Defined Benefit Pension Plan (Details)	12 Months Ended
	Dec. 31, 2021 plan
Multiemployer Pension Plans \| New England Teamsters and Trucking Industry Pension Fund
Multiemployer Plans [Line Items]
Number of plans	1

REVENUE RECOGNITION (Details) - USD ($) $ in Thousands	12 Months Ended
REVENUE RECOGNITION (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	$ 889,211	$ 774,584	$ 743,290
Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	264,569	220,285	219,475
Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	389,520	357,989	345,212
Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	235,122	196,310	178,603
Collection
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	442,685	391,438	372,041
Collection \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	175,816	147,698	149,165
Collection \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	266,869	243,740	222,876
Collection \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	0	0	0
Landfill
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	91,973	85,549	93,019
Landfill \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	25,241	20,716	19,362
Landfill \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	66,732	64,833	73,657
Landfill \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	0	0	0
Transfer
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	91,282	78,847	76,053
Transfer \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	53,882	44,730	44,413
Transfer \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	37,400	34,117	31,640
Transfer \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	0	0	0
Transportation
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	13,730	11,150	12,823
Transportation \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	1,683	208	198
Transportation \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	12,047	10,942	12,625
Transportation \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	0	0	0
Landfill gas-to-energy
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	5,138	4,072	3,576
Landfill gas-to-energy \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	1,052	1,015	890
Landfill gas-to-energy \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	4,086	3,057	2,686
Landfill gas-to-energy \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	0	0	0
Processing
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	102,604	69,757	61,156
Processing \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	6,895	5,918	5,447
Processing \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	2,386	1,300	1,728
Processing \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	93,323	62,539	53,981
Non-processing
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	141,799	133,771	124,622
Non-processing \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	0	0	0
Non-processing \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	0	0	0
Non-processing \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	141,799	133,771	124,622
Transferred at a point-in-time
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	65,551	31,328	24,286
Transferred at a point-in-time \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	166	223	159
Transferred at a point-in-time \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	1,719	1,484	921
Transferred at a point-in-time \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	63,666	29,621	23,206
Transferred over time
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	823,660	743,256	719,004
Transferred over time \| Eastern
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	264,403	220,062	219,316
Transferred over time \| Western
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	387,801	356,505	344,291
Transferred over time \| Resource Solutions
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total revenues	$ 171,456	$ 166,689	$ 155,397

BUSINESS COMBINATIONS - Narrative (Detail) - business	12 Months Ended
BUSINESS COMBINATIONS - Narrative (Detail) - business	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Intangible assets, useful life	10 years
Minimum
Business Acquisition [Line Items]
Intangible assets, useful life	4 years
Maximum
Business Acquisition [Line Items]
Intangible assets, useful life	10 years
Eastern \| Tuck-in Solid Waste Collection Business
Business Acquisition [Line Items]
Number of businesses acquired	2		3
Western \| Tuck-in Solid Waste Collection Business
Business Acquisition [Line Items]
Number of businesses acquired	2	7	4
Resource Solutions \| Recycling Operation
Business Acquisition [Line Items]
Number of businesses acquired		1

BUSINESS COMBINATIONS - Schedule of Purchase Price Paid for Acquisitions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Purchase Price:
Cash used in acquisitions, net of cash acquired	$ 170,647	$ 32,457	$ 75,379
Allocated as follows:
Finance lease right-of-use-assets			0
Finance leases			0
Excess purchase price to be allocated to goodwill	232,860	194,901	185,819
Transfer Stations Acquisition
Purchase Price:
Cash used in acquisitions, net of cash acquired	166,489	28,990	72,118
Notes payable	0	0	2,714
Other non-cash consideration	0	0	5,470
Holdbacks to sellers and contingent consideration	5,194	4,490	1,875
Total	171,683	33,480	82,177
Allocated as follows:
Current assets	7,218	181	2,051
Land	1,321	895	2,487
Finance lease right-of-use-assets	31,467	0
Buildings	11,046	1,908	5,422
Equipment	46,396	13,493	20,482
Operating lease right-of-use assets	6,500	0	0
Other non-current assets	0	0	367
Other liabilities, net	(5,182)	(484)	(3,122)
Finance leases	(11,367)	0
Deferred tax liability	0	0	(2,385)
Fair value of assets acquired and liabilities assumed	133,751	24,398	56,473
Excess purchase price to be allocated to goodwill	37,932	9,082	25,704
Transfer Stations Acquisition \| Trade Names
Allocated as follows:
Intangible assets	8,350	0	0
Transfer Stations Acquisition \| Covenants Not-to-Compete
Allocated as follows:
Intangible assets	1,807	742	4,412
Transfer Stations Acquisition \| Customer Relationships
Allocated as follows:
Intangible assets	$ 36,195	$ 7,663	$ 26,759

BUSINESS COMBINATIONS - Schedule of Unaudited Pro forma Combined Information (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Business Combination and Asset Acquisition [Abstract]
Revenues	$ 940,561	$ 872,046	$ 883,708
Operating income	76,576	58,121	55,328
Net income	$ 36,486	$ 83,585	$ 25,946
Basic weighted average shares outstanding	51,312	48,793	47,226
Basic earnings per common share (in dollars per share)	$ 0.71	$ 1.71	$ 0.55
Diluted weighted average shares outstanding	51,515	49,045	47,966
Diluted earnings per common share (in dollars per share)	$ 0.71	$ 1.70	$ 0.54

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE FOR CREDIT LOSSES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 2,333	$ 1,468	$ 931
Additions - charged to expense	1,896	1,971	1,360
Deductions - bad debts written off, net of recoveries	(953)	(1,295)	(823)
Balance at end of period	3,276	2,333	1,468
Cumulative effect of new accounting principle
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 0	189	0
Balance at end of period		$ 0	$ 189

PROPERTY, PLANT AND EQUIPMENT - Components of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Finance lease right-of-use assets	$ 78,851	$ 39,683
Property, plant and equipment and finance lease right-of-use assets, gross	1,617,698	1,411,394
Less: accumulated depreciation and amortization	(973,094)	(900,882)
Property, plant and equipment and finance lease right-of-use assets, net	644,604	510,512
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	34,118	30,061
Landfills
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	677,023	635,144
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	187,810	169,325
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	207,305	178,104
Rolling stock
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	252,642	204,333
Containers
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 179,949	$ 154,744

PROPERTY, PLANT AND EQUIPMENT - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 62,342	$ 54,370	$ 45,060
Landfills
Property, Plant and Equipment [Line Items]
Amortization expense	$ 30,295	$ 27,520	$ 27,512

LEASES - Schedule of Lease Costs and Other Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lease cost:
Amortization of right-of-use assets	$ 5,118	$ 3,736
Interest expense	1,446	1,201
Fixed lease cost	13,827	16,257
Short-term lease cost	3,525	3,430
Variable lease cost	477	514
Total lease cost	24,393	25,138
Cash paid for amounts included in the measurement of lease liabilities:
Financing cash flows for finance leases	6,534	4,940
Operating cash flows for operating leases	10,609	13,078
Right-of-use assets obtained in exchange for new finance lease liabilities	20,752	18,003
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 3,827	3,845
Weighted-average remaining lease term - finance leases (years)	6 years 2 months 12 days
Weighted-average remaining lease term - operating leases (years)	10 years 4 months 24 days
Weighted-average discount rate - finance leases	3.60%
Weighted-average discount rate - operating leases	4.70%
Machinery and equipment
Lease cost:
Fixed lease cost	$ 5,562	8,476
Landfills
Lease cost:
Fixed lease cost	$ 8,265	$ 7,781

LEASES - Schedule of Estimated Minimum Future Lease Obligations (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Operating Leases
Fiscal year ending December 31, 2022	$ 10,068
Fiscal year ending December 31, 2023	8,148
Fiscal year ending December 31, 2024	7,149
Fiscal year ending December 31, 2025	7,813
Fiscal year ending December 31, 2026	7,444
Thereafter	40,920
Total lease payments	81,542
Less: interest expense	(17,860)
Lease liability balance	63,682
Finance Leases
Fiscal year ending December 31, 2022	8,323
Fiscal year ending December 31, 2023	8,512
Fiscal year ending December 31, 2024	8,403
Fiscal year ending December 31, 2025	8,243
Fiscal year ending December 31, 2026	7,691
Thereafter	10,745
Total lease payments	51,917
Less: interest expense	(6,193)
Lease liability balance	$ 45,724	$ 31,486

GOODWILL AND INTANGIBLE ASSETS - Schedule of Activity and Balances Related to Goodwill by Reporting Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 194,901	$ 185,819
Acquisitions	37,959	9,082
Goodwill, ending balance	232,860	194,901
Eastern
Goodwill [Roll Forward]
Goodwill, beginning balance	30,873	30,720
Acquisitions	21,199	153
Goodwill, ending balance	52,072	30,873
Western
Goodwill [Roll Forward]
Goodwill, beginning balance	149,984	141,055
Acquisitions	13,744	8,929
Goodwill, ending balance	163,728	149,984
Resource Solutions
Goodwill [Roll Forward]
Goodwill, beginning balance	14,044	14,044
Acquisitions	3,016	0
Goodwill, ending balance	$ 17,060	$ 14,044

GOODWILL AND INTANGIBLE ASSETS - Components of Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 152,132	$ 105,780
Less accumulated amortization	(58,409)	(47,456)
Intangible assets, net	93,723	58,324
Intangible amortization expenses	10,953	8,893	$ 7,218
Covenants Not-to-Compete
Finite-Lived Intangible Assets [Line Items]
Intangible assets	28,777	26,971
Less accumulated amortization	(22,148)	(20,547)
Intangible assets, net	6,629	6,424
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Intangible assets	115,005	78,809
Less accumulated amortization	(34,809)	(26,909)
Intangible assets, net	80,196	$ 51,900
Trade Names
Finite-Lived Intangible Assets [Line Items]
Intangible assets	8,350
Less accumulated amortization	(1,452)
Intangible assets, net	$ 6,898

GOODWILL AND INTANGIBLE ASSETS - Estimated Future Amortization Expense (Detail) $ in Thousands	Dec. 31, 2021 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Fiscal year ending December 31, 2022	$ 14,605
Fiscal year ending December 31, 2023	13,662
Fiscal year ending December 31, 2024	13,267
Fiscal year ending December 31, 2025	12,469
Fiscal year ending December 31, 2026	11,022
Thereafter	$ 28,698

FINAL CAPPING, CLOSURE AND POST-CLOSURE COSTS (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Beginning balance	$ 82,533	$ 71,927
Obligations incurred	5,408	3,840
Revisions in estimates	(836)	4,531
Accretion expense	6,775	6,436
Obligations settled	(6,966)	(4,201)
Ending balance	$ 86,914	$ 82,533

DEBT - Components of Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 02, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Weighted-average discount rate - finance leases	3.60%
Finance leases maturing through December 2107; bearing interest at a weighted average of 3.6%	$ 45,724	$ 31,486
Principal amount of debt	562,570	548,419
Less—unamortized discount and debt issuance costs	10,166	8,768
Debt less unamortized debt issuance costs	552,404	539,651
Less—current maturities of debt	9,901	9,240
Debt, less current portion	$ 542,503	$ 530,411
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Debt, less current portion	Debt, less current portion
Line of Credit \| Amended and Restated Revolving Credit Facility due December 2026 ("Revolving Credit Facility"); bearing interest at LIBOR plus 1.375%
Debt Instrument [Line Items]
Principal amount of debt	$ 0	$ 0
Line of Credit \| Revolving Credit Facility due May 2023 amended and restated in December 2021; bore interest at LIBOR plus 1.75%
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Principal amount of debt	$ 0	0
Secured Debt \| Amended and Restated Term Loan A Facility due December 2026 ("Term Loan Facility"); bearing interest at LIBOR plus 1.375%
Debt Instrument [Line Items]
Principal amount of debt	$ 350,000	0
Secured Debt \| Term Loan A Facility due May 2023 amended and restated in December 2021; bore interest at LIBOR plus 1.75%
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Principal amount of debt	$ 0	350,000
Credit Facility \| Amended and Restated Revolving Credit Facility and Term Loan Facility (collectively, the "Credit Facility")
Debt Instrument [Line Items]
Less—unamortized discount and debt issuance costs	5,884	0
Credit Facility \| Revolving Credit Facility and Term Loan A Facility amended and restated in December 2021
Debt Instrument [Line Items]
Less—unamortized discount and debt issuance costs	$ 0	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%			2.875%
Principal amount of debt	$ 25,000	25,000
Less—unamortized discount and debt issuance costs	$ 933	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%			3.125%
Principal amount of debt	$ 15,000	15,000
Less—unamortized discount and debt issuance costs	$ 268	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%		2.75%
Principal amount of debt	$ 40,000	40,000
Less—unamortized discount and debt issuance costs	$ 1,283	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 discount and debt issuance costs	$ 262	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 discount and debt issuance costs	$ 413	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 discount and debt issuance costs	$ 268	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 discount and debt issuance costs	$ 433	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 discount and debt issuance costs	$ 422	480
Notes payable maturing through June 2027; bearing interest at a weighted average of 3.1%
Debt Instrument [Line Items]
Weighted average interest rate	3.10%
Principal amount of debt	$ 4,846	$ 4,933
LIBOR \| Line of Credit \| Amended and Restated Revolving Credit Facility due December 2026 ("Revolving Credit Facility"); bearing interest at LIBOR plus 1.375%
Debt Instrument [Line Items]
Basis spread on variable rate	1.375%
LIBOR \| Secured Debt \| Amended and Restated Term Loan A Facility due December 2026 ("Term Loan Facility"); bearing interest at LIBOR plus 1.375%
Debt Instrument [Line Items]
Basis spread on variable rate	1.375%

DEBT - Credit Facility (Details)		12 Months Ended
DEBT - Credit Facility (Details)	Dec. 22, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Credit Facility
Line of Credit Facility [Line Items]
Additional revolver capacity	$ 125,000,000
Secured Debt \| Credit Facility
Line of Credit Facility [Line Items]
Aggregate principal amount issued	350,000,000
Secured Debt \| Credit Agreement
Line of Credit Facility [Line Items]
Principal amount of debt	$ 347,375,000
Secured Debt \| Amended and Restated Term Loan A Facility due December 2026 ("Term Loan Facility"); bearing interest at LIBOR plus 1.375%
Line of Credit Facility [Line Items]
Principal amount of debt		$ 350,000,000	$ 0
Secured Debt \| Amended and Restated Term Loan A Facility due December 2026 ("Term Loan Facility"); bearing interest at LIBOR plus 1.375% \| LIBOR
Line of Credit Facility [Line Items]
Basis spread on variable rate		1.375%
Line of Credit \| Credit Facility
Line of Credit Facility [Line Items]
Facility term	5 years
Net leverage ratio	2.25
Line of Credit \| Credit Facility \| LIBOR \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.375%
Line of Credit \| Credit Facility \| LIBOR \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.125%
Line of Credit \| Credit Facility \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility maximum	$ 300,000,000
Remaining capacity		$ 271,945,000
Line of Credit \| Credit Facility \| Letter of Credit
Line of Credit Facility [Line Items]
Letters of credit sublimit	$ 75,000,000
Outstanding irrevocable letters of credit totaling		$ 28,055,000

DEBT - Tax-Exempt Financings (Details) - USD ($)	12 Months Ended
DEBT - Tax-Exempt Financings (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Sep. 02, 2020	Dec. 31, 2019
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]
Aggregate principal amount issued			$ 40,000,000
Stated interest rate	2.75%		2.75%
Aggregate principal amount outstanding	$ 40,000,000	$ 40,000,000
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]
Aggregate principal amount issued				$ 25,000,000
Stated interest rate	2.875%			2.875%
Aggregate principal amount outstanding	$ 25,000,000	25,000,000
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%			3.125%
Aggregate principal amount outstanding	$ 15,000,000	15,000,000
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%
Aggregate principal amount outstanding	$ 25,000,000	25,000,000
Unsecured Debt \| Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015 (FAME Bonds 2015R-1)
Debt Instrument [Line Items]
Stated interest rate	5.125%
Aggregate principal amount outstanding	$ 15,000,000
Unsecured Debt \| Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 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%
Aggregate principal amount outstanding	$ 15,000,000	$ 15,000,000
Unsecured Debt \| Vermont Economic Development Authority Solid Waste Disposal Revenue Bonds
Debt Instrument [Line Items]
Debt instrument, interest rate during period	4.625%
Fixed Rate Bonds \| Vermont Bonds
Debt Instrument [Line Items]
Aggregate principal amount outstanding	$ 16,000,000
New Hampshire Bonds
Debt Instrument [Line Items]
Aggregate principal amount issued				$ 11,000,000
Stated interest rate				2.95%
Aggregate principal amount outstanding	$ 11,000,000

DEBT - Components of Interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Interest expense on long-term debt and finance leases	$ 19,201	$ 20,084	$ 22,553
Amortization of debt issuance costs	2,288	2,169	2,293
Letter of credit fees	458	531	519
Less: capitalized interest	(718)	(413)	(263)
Total interest expense	$ 21,229	$ 22,371	$ 25,102

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

DEBT - Schedule of Cash Flow Hedges Related to Derivative Instruments on the Balance Sheet (Details) - Designated as hedging instrument - Interest rate swaps - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Cash flow hedge derivatives, liabilities	$ 5,176	$ 13,237
Other accrued liabilities
Debt Instrument [Line Items]
Cash flow hedge derivatives, liabilities	3,796	4,774
Other long-term liabilities
Debt Instrument [Line Items]
Cash flow hedge derivatives, liabilities	1,380	8,463
Accumulated other comprehensive loss, net
Debt Instrument [Line Items]
Unrealized gain (loss) resulting from changes in fair value of derivative instruments	(4,935)	(13,434)
Accumulated other comprehensive loss, interest rate swaps, tax benefit (provision)	(168)	1,917
Accumulated other comprehensive loss, interest rate swaps, net	(5,103)	(11,517)
Other non-current assets
Debt Instrument [Line Items]
Cash flow hedge derivatives, assets	$ 424	$ 0

DEBT - Schedule of Gain (Loss) On Cash Flow Hedges (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Other comprehensive loss, reclassification adjustment	$ (4,763)	$ (3,679)	$ (115)
Interest rate swaps \| Interest expense
Derivative Instruments, Gain (Loss) [Line Items]
Other comprehensive loss, reclassification adjustment	$ 4,763	$ 3,679	$ 115

DEBT - Fair Value of Debt (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Fair Value \| Fixed Rate Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	$ 175,330
Carrying Value \| Fixed Rate Bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	162,000
Carrying Value \| Secured Debt \| Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	350,000
Carrying Value \| Line of Credit \| Credit Facility \| Revolving Credit Facility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	$ 0

DEBT - Schedule of Future Maturities of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Fiscal year ending December 31, 2022	$ 9,901
Fiscal year ending December 31, 2023	8,085
Fiscal year ending December 31, 2024	11,400
Fiscal year ending December 31, 2025	41,975
Fiscal year ending December 31, 2026	345,001
Thereafter	146,208
Principal amount of debt	$ 562,570	$ 548,419

COMMITMENTS AND CONTINGENCIES - Narrative (Detail) plantiff in Thousands, $ in Thousands	Jan. 11, 2022 USD ($)	Dec. 01, 2020 USD ($)	Sep. 17, 2019 plantiff	Apr. 28, 2017 USD ($)	Dec. 31, 2021	Apr. 26, 2017 USD ($)	Jan. 29, 2016	Apr. 30, 2011 USD ($)	May 31, 2009 USD ($)	Dec. 20, 2000 a
Ontario County, New York Class Action Litigation
Other Commitments [Line Items]
Number of plaintiffs \| plantiff			1
Amount awarded to other party		$ 750
Estimated possible loss		$ 900
Notice of Intent to Sue under the Resource Conservation and Recovery Act
Other Commitments [Line Items]
Estimated possible loss						$ 5,000
North Country Environmental Services Landfill
Other Commitments [Line Items]
Risk free interest rate					1.50%
North Country Environmental Services Landfill \| New Hampshire Litigation \| Subsequent Event
Other Commitments [Line Items]
Amount awarded to other party	$ 50
Southbridge Landfill
Other Commitments [Line Items]
Risk free interest rate					2.60%
Potsdam Environmental Remediation Liability
Other Commitments [Line Items]
Risk free interest rate					1.90%
Number of acres composing solid waste transfer station \| a										25
Estimate of total undiscounted costs associated with implementing the preferred remedies								$ 12,130	$ 10,219
Remediation activities, participant share percentage							15.00%
21E Settlement and Water System Construction Funding Agreement \| Bonds
Other Commitments [Line Items]
Facility term				20 years
Anticipated costs				$ 4,089

COMMITMENTS AND CONTINGENCIES - Schedule of Environmental Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accrual for Environmental Loss Contingencies [Roll Forward]
Ending balance	$ 5,887
North Country Environmental Services Landfill
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	0
Accretion expense	0
Obligations incurred	924
Ending balance	924	$ 0
Southbridge Landfill
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	4,261	4,596
Accretion expense	109	118
Obligations incurred	0	28
Revisions in estimates	0	(188)
Obligations settled	(281)	(293)
Ending balance	4,089	4,261
Potsdam Environmental Remediation Liability
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	939	1,151
Obligations settled	(65)	(212)
Ending balance	$ 874	$ 939

COMMITMENTS AND CONTINGENCIES - Schedule of Future Minimum Rental (Detail) $ in Thousands	Dec. 31, 2021 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Fiscal year ending December 31, 2022	$ 354
Fiscal year ending December 31, 2023	667
Fiscal year ending December 31, 2024	769
Fiscal year ending December 31, 2025	308
Fiscal year ending December 31, 2026	318
Thereafter	4,308
Total	$ 6,724

COMMITMENTS AND CONTINGENCIES - Reconciliation of Undiscounted Liability to Amount Recognized in Statements of Financial Position (Detail) $ in Thousands	Dec. 31, 2021 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Undiscounted liability	$ 6,724
Less discount, net	(837)
Liability balance	$ 5,887

STOCKHOLDERS' EQUITY - Narrative (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) vote $ / shares shares	Dec. 31, 2020 USD ($) vote $ / shares shares	Dec. 31, 2019 USD ($) $ / shares shares
Limited Partners' Capital Account [Line Items]
Reduction of goodwill			$ 2,619
Preferred stock authorized to issue (up to) (in shares) \| shares	944,000
Shares issued \| shares	0	0
Total fair value of other stock awards vested	$ 20,106	$ 18,329	8,177
Unrecognized stock-based compensation expense, weighted average period	2 years 7 months 6 days
Restricted Stock Awards
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense	$ 83
Stock Options
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	28	0	0
Aggregate intrinsic value of stock options exercised	1,238	296	19,475
Unrecognized stock-based compensation expense, options	$ 172
Expected dividend yield	0.00%
Expected life	7 years 1 month 6 days
Risk-free interest rate	0.90%
Expected volatility	31.30%
Restricted Stock, Restricted Stock Units and Performance Stock Units
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	$ 11,241	7,965	7,036
Income benefit associated with stock-based compensation expense	(2,304)	(6,796)	(97)
Restricted Stock Units
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense	$ 4,025
Market-based Performance Stock Units
Limited Partners' Capital Account [Line Items]
Expected dividend yield	0.00%
Weighted average fair value of market-based performance (in dollars per share) \| $ / shares	$ 69.86
Risk-free interest rate	0.29%
Expected volatility	37.10%
Amended and Restated 1997 Employee Stock Purchase Plan
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	$ 281	$ 254	$ 186
Non-Employee Director \| Restricted Stock Awards
Limited Partners' Capital Account [Line Items]
Options vesting period	3 years
Maximum \| Performance Stock Units
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense	$ 7,121
Weighted Average \| Restricted Stock Awards
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense, weighted average period	1 year 10 months 24 days
Weighted Average \| Restricted Stock Units
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense, weighted average period	1 year 8 months 12 days
Weighted Average \| Performance Stock Units
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense, weighted average period	1 year 8 months 12 days
2016 Incentive Plan
Limited Partners' Capital Account [Line Items]
Options granted period	10 years
2016 Incentive Plan \| Minimum
Limited Partners' Capital Account [Line Items]
Options vesting period	1 year
2016 Incentive Plan \| Maximum
Limited Partners' Capital Account [Line Items]
Options vesting period	4 years
Class A Common Stock
Limited Partners' Capital Account [Line Items]
Vote for each share held (in votes per share) \| vote	1	1
Number of shares available for future grant \| shares	54,000
Class A Common Stock \| Public Stock Offering
Limited Partners' Capital Account [Line Items]
Sale of stock, number of shares issued \| shares		2,703,000	3,565,000
Sale of stock, price per share (in dollars per share) \| $ / shares		$ 56.00	$ 29.50
Sale of stock, net proceeds		$ 144,790	$ 100,446
Class A Common Stock \| Unregistered Sale
Limited Partners' Capital Account [Line Items]
Sale of stock, number of shares issued \| shares			59,000
Sale of stock, price per share (in dollars per share) \| $ / shares			$ 44.15
Sale of stock, net proceeds			$ 2,619
Class A Common Stock \| 2016 Incentive Plan
Limited Partners' Capital Account [Line Items]
Common stock, authorized shares \| shares	2,250,000
Common stock, additional authorized shares \| shares	2,723,000
Number of shares available for future grant \| shares	933,000
Class B Common Stock
Limited Partners' Capital Account [Line Items]
Vote for each share held (in votes per share) \| vote	10	10

STOCKHOLDERS' EQUITY - Summary of Stock Option Activity (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) $ / shares shares
Stock Options
Outstanding, beginning balance (in shares) \| shares	90,000
Granted (in shares) \| shares	8,000
Exercised (in shares) \| shares	(21,000)
Forfeited or expired (in shares) \| shares	0
Outstanding, ending balance (in shares) \| shares	77,000
Exercisable (in shares) \| shares	69,000
Weighted Average Exercise Price
Outstanding, beginning balance (in dollars per share) \| $ / shares	$ 8.91
Granted (in dollars per share) \| $ / shares	68.78
Exercised (in dollars per share) \| $ / shares	8.03
Forfeited or expired (in dollars per share) \| $ / shares	0
Outstanding, ending balance (in dollars per share) \| $ / shares	15.68
Exercisable (in dollars per share) \| $ / shares	$ 9.18
Weighted average remaining contractual term, outstanding	4 years 4 months 24 days
Weighted average remaining contractual term, exercisable	3 years 9 months 18 days
Aggregate intrinsic value, outstanding \| $	$ 5,366
Aggregate intrinsic value, exercisable \| $	$ 5,227

STOCKHOLDERS' EQUITY - Summary of Restricted Stock, Restricted Stock Unit and Performance Stock Unit Activity (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 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 balance (in shares)	307,000
Granted (in shares)	108,000
Vested (in shares)	(157,000)
Forfeited or canceled (in shares)	(9,000)
Outstanding, ending balance (in shares)	249,000
Unvested, ending balance (in shares)	417,000
Weighted Average Grant Price
Outstanding, beginning balance (in dollars per share) \| $ / shares	$ 41.55
Granted (in dollars per share) \| $ / shares	67.65
Vested (in dollars per share) \| $ / shares	37.03
Forfeited or canceled (in dollars per share) \| $ / shares	51.11
Outstanding, ending balance (in dollars per share) \| $ / shares	55.40
Weighted average grant price, unvested, ending balance (in dollars per share) \| $ / shares	$ 56.44
Weighted average remaining contractual term, outstanding	1 year 8 months 12 days
Weighted average remaining contractual term, unvested	1 year 7 months 6 days
Aggregate intrinsic value, outstanding \| $	$ 21,282
Aggregate intrinsic value, unvested \| $	$ 35,602
Performance Stock Units
Weighted Average Grant Price
Attainment level percentage	100.00%
Class A Common Stock \| Performance Stock Units
Weighted Average Grant Price
Additional issuance if performance targets met (in shares)	168,000
Additional shares issued	98,000

STOCKHOLDERS' EQUITY - Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 362,142	$ 122,753	$ (15,832)
Other comprehensive income (loss), net of tax	6,414	(5,476)	(4,733)
Ending balance	422,457	362,142	122,753
Interest Rate Swaps
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(11,517)	(6,041)	(1,308)
Other comprehensive income (loss) before reclassifications	3,737	(11,184)	(5,286)
Amounts reclassified from accumulated other comprehensive loss	4,763	3,679	553
Income tax benefit related to items in other comprehensive income (loss)	(2,086)	2,029
Other comprehensive income (loss), net of tax	6,414	(5,476)	(4,733)
Ending balance	$ (5,103)	$ (11,517)	$ (6,041)

- 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

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 55
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Section S99
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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-Paragraph 3
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-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

+ Details

STOCKHOLDERS' EQUITY - Reclassification Out of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense	$ 21,229	$ 22,371	$ 25,102
Income before income taxes	58,046	38,302	29,779
Provision (benefit) for income taxes	16,946	(52,804)	(1,874)
Net income	41,100	91,106	31,653
Accumulated gain (loss), net, cash flow hedge \| Reclassification out of AOCI
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income before income taxes	4,763	3,679	115
Provision (benefit) for income taxes	(1,142)	(2,029)	0
Net income	5,905	5,708	115
Accumulated gain (loss), net, cash flow hedge \| Interest rate swaps \| Reclassification out of AOCI
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense	$ 4,763	$ 3,679	$ 115

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (c)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- 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.

+ References

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+ Details

FAIR VALUE OF FINANCIAL INSTRUMENTS - Schedule of Recurring Fair Value Measurements (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets:
Restricted investment securities - landfill closure	$ 2,122	$ 1,848
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Recurring
Assets:
Total	2,122
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Recurring \| Interest rate swaps
Assets:
Interest rate swaps	0
Liabilities:
Interest rate swaps	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Recurring \| Landfills
Assets:
Restricted investment securities - landfill closure	2,122	1,848
Significant Other Observable Inputs (Level 2) \| Recurring
Assets:
Total	424
Significant Other Observable Inputs (Level 2) \| Recurring \| Interest rate swaps
Assets:
Interest rate swaps	424
Liabilities:
Interest rate swaps	5,176	13,237
Significant Other Observable Inputs (Level 2) \| Recurring \| Landfills
Assets:
Restricted investment securities - landfill closure	0	0
Significant Unobservable Inputs (Level 3) \| Recurring
Assets:
Total	0
Significant Unobservable Inputs (Level 3) \| Recurring \| Interest rate swaps
Assets:
Interest rate swaps	0
Liabilities:
Interest rate swaps	0	0
Significant Unobservable Inputs (Level 3) \| Recurring \| Landfills
Assets:
Restricted investment securities - landfill closure	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTRUMENTS - Schedule of Non-Recurring Fair Value Measurements (Details) - Fair Value, Nonrecurring $ in Thousands	Dec. 31, 2020 USD ($)
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration - acquisition	$ 0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration - acquisition	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration - acquisition	$ 1,919

EMPLOYEE BENEFIT PLANS (Detail) - USD ($) shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Employee Stock Purchase Plan [Line Items]
Employer contributions vesting period	2 years
Employer contributions	$ 2,811,000	$ 2,357,000	$ 1,608,000
Multiemployer pension plan withdrawal obligation	1,674,000		3,194,000
Withdrawal costs - multiemployer pension plan	0	0	3,591,000
Reversal of pension costs			$ 397,000
Contingent liability term			17 years
Multiemployer pension plan withdrawal obligation, undiscounted			$ 4,224,000
Estimated accumulated benefit obligation as complete withdrawal			18,511,000
New England Teamsters and Trucking Industry Pension Fund \| Multiemployer Pension Plans
Employee Stock Purchase Plan [Line Items]
Multiemployer plan, employer contribution, cost	$ 398,000	$ 390,000	$ 409,000
Hourly employees \| First matching contribution
Employee Stock Purchase Plan [Line Items]
Employer matching contribution, percent of match	100.00%
Employer matching contribution, percent of employees' annual income	1.00%
Hourly employees \| Next matching contribution
Employee Stock Purchase Plan [Line Items]
Employer matching contribution, percent of match	50.00%
Employer matching contribution, percent of employees' annual income	3.00%
Salary employees
Employee Stock Purchase Plan [Line Items]
Employer matching contribution, percent of match	50.00%
Employer matching contribution, percent of employees' annual income	2.00%
Maximum annual contributions per employee	$ 1,500
Class A Common Stock
Employee Stock Purchase Plan [Line Items]
Discount rate	15.00%
Stock issued under stock purchase plan (in shares)	20	20	23
Stock available for distribution under stock purchase plan (in shares)	54

INCOME TAXES - Schedule of Benefit for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Federal
Current	$ 0	$ (951)	$ (951)
Deferred	12,356	(35,177)	(699)
Total	12,356	(36,128)	(1,650)
State
Current	1,873	435	321
Deferred	2,717	(17,111)	(545)
Total	4,590	(16,676)	(224)
Provision (benefit) for income taxes	$ 16,946	$ (52,804)	$ (1,874)

- Definition

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

+ References + Details

INCOME TAXES - Narrative (Detail) - USD ($)	12 Months Ended
INCOME TAXES - Narrative (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	May 31, 2019
Operating Loss Carryforwards [Line Items]
Change in valuation allowance, benefit	$ 388,000	$ 61,317,000	$ 4,420,000
Valuation allowance	6,094,000	6,482,000
Decrease in valuation allowance	388,000	61,317,000
Deferred income tax benefit	15,073,000	(52,288,000)	(1,244,000)
Deferred tax liabilities, goodwill				$ 2,385,000
Net deferred tax asset	43,089,000	60,251,000
Net operating loss carryforwards subject to expiration	52,384,000
Net operating loss carryforwards not subject to expiration	46,453,000
State net operating loss carryforwards, state and local	41,105,000
General business credit carryforward	6,575,000
Unrecognized tax benefits	0	0
Federal
Operating Loss Carryforwards [Line Items]
Net deferred tax asset	43,957,000
State
Operating Loss Carryforwards [Line Items]
Net deferred tax liability	(868,000)
Tax credit carryforwards	1,319,000
Goodwill
Operating Loss Carryforwards [Line Items]
Deferred tax benefit, indefinite lived assets		$ (297,000)
Deferred income tax benefit			$ (2,385,000)
Complete Disposal Company, Inc
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 1,756,000

INCOME TAXES - Schedule of Difference in Benefit for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal statutory rate	21.00%	21.00%	21.00%
Tax at statutory rate	$ 12,190	$ 8,043	$ 6,254
State income taxes, net of federal benefit	3,868	1,615	1,008
Change in valuation allowance	(388)	(61,317)	(4,420)
Federal effect of change in state valuation allowance	74	3,803	0
Non-deductible officer compensation	1,338	487	1,359
Non-deductible expenses	322	656	638
Deductible stock awards	(363)	(3,790)	(6,004)
Tax credits	(153)	(130)	(82)
Deferred tax adjustments	0	(2,047)	0
Other, net	58	(124)	(627)
Provision (benefit) for income taxes	$ 16,946	$ (52,804)	$ (1,874)

INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Accrued expenses and reserves	$ 41,723	$ 35,444
Net operating loss carryforwards	24,177	34,364
General business and state tax credit carryforwards	7,617	8,044
Stock awards	3,436	2,824
Unrealized loss on swaps	1,461	3,798
Other	2,264	2,307
Total deferred tax assets	80,678	86,781
Less: valuation allowance	(6,094)	(6,482)
Total deferred tax assets after valuation allowance	74,584	80,299
Deferred tax liabilities:
Amortization of intangibles	(18,042)	(18,044)
Tax over book depreciation of property and equipment	(13,297)	(1,875)
Other	(156)	(129)
Total deferred tax liabilities	(31,495)	(20,048)
Net deferred tax asset	$ 43,089	$ 60,251

OTHER ITEMS AND CHARGES - Charges Associated with Closure of Southbridge Landfill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Site Contingency [Line Items]
Landfill closure project (credit) charge	$ (356)	$ 263	$ 74
Southbridge Landfill closure charge, net	496	4,587	2,709
Southbridge Landfill
Site Contingency [Line Items]
Legal and transaction costs	868	2,285	2,709
Contract settlement charge	572	0	0
Landfill closure project (credit) charge	(944)	490	0
Legal settlement charge	0	2,000	0
Environmental remediation charge	0	(188)	0
Southbridge Landfill closure charge, net	$ 496	$ 4,587	$ 2,709

OTHER ITEMS AND CHARGES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Unusual or Infrequent Items, or Both [Abstract]
Expense from acquisition activities	$ 5,304	$ 1,862	$ 2,687

EARNINGS PER SHARE (Detail) - USD ($) $ in Thousands	12 Months Ended
EARNINGS PER SHARE (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Numerator:
Net income	$ 41,100	$ 91,106	$ 31,653
Denominator:
Shares to be issued - acquisition (in shares)	0	0	36,000
Unvested restricted stock (in shares)	(2,000)	(2,000)	0
Effect of weighted average shares outstanding (in shares)	(97,000)	(2,294,000)	(601,000)
Basic weighted average shares outstanding	51,312,000	48,793,000	47,226,000
Dilutive effect of stock options and stock awards (in shares)	203,000	252,000	740,000
Diluted weighted average shares outstanding	51,515,000	49,045,000	47,966,000
Antidilutive potentially issuable shares (in shares)	10,000	0	2,000
Class A Common Stock
Denominator:
Common stock, outstanding shares	50,423,000	50,101,000	46,803,000
Class B Common Stock
Denominator:
Common stock, outstanding shares	988,000	988,000	988,000

RELATED PARTY TRANSACTIONS (Detail) $ in Thousands	12 Months Ended
RELATED PARTY TRANSACTIONS (Detail) $ in Thousands	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Apr. 30, 1994 lease
Related Party Transaction [Line Items]
Total services purchased	$ 15,206	$ 12,601	$ 7,574
Outstanding accounts payable	1,325	1,297
Number of leases \| lease				2
Amortization of right-of-use assets	5,118	3,736
Accrued costs associated with post-closure obligations	86,914	82,533	71,927
Landfills
Related Party Transaction [Line Items]
Landfill post-closure cost	12	8	9
Accrued costs associated with post-closure obligations	14	25
CCI
Related Party Transaction [Line Items]
Revenue from related party	430	288	132
Related Party
Related Party Transaction [Line Items]
Leases monthly payments	29
Amortization of right-of-use assets	$ 297	$ 319	$ 339

SEGMENT REPORTING - Summary of Financial Information by Reportable Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 889,211	$ 774,584	$ 743,290
Depreciation and amortization	103,590	90,782	79,790
Operating income (loss)	77,660	59,297	53,075
Interest expense, net	20,927	22,068	24,735
Capital expenditures	123,295	108,108	103,165
Goodwill	232,860	194,901	185,819
Total assets	1,283,580	1,193,898	932,182
Eastern
Segment Reporting Information [Line Items]
Goodwill	52,072	30,873	30,720
Western
Segment Reporting Information [Line Items]
Goodwill	163,728	149,984	141,055
Resource Solutions
Segment Reporting Information [Line Items]
Goodwill	17,060	14,044	14,044
Operating Segments \| Eastern
Segment Reporting Information [Line Items]
Revenues	264,569	220,285	219,475
Depreciation and amortization	33,572	25,669	24,322
Operating income (loss)	12,937	11,635	9,503
Interest expense, net	456	275	218
Capital expenditures	31,489	29,292	24,499
Goodwill	52,072	30,873	30,720
Total assets	357,446	223,492	207,060
Operating Segments \| Western
Segment Reporting Information [Line Items]
Revenues	389,520	357,989	345,212
Depreciation and amortization	61,055	56,457	47,650
Operating income (loss)	49,035	42,688	42,019
Interest expense, net	159	141	63
Capital expenditures	72,892	71,989	63,547
Goodwill	163,728	149,984	141,055
Total assets	688,826	642,003	599,047
Operating Segments \| Resource Solutions
Segment Reporting Information [Line Items]
Revenues	235,122	196,310	178,603
Depreciation and amortization	7,060	6,279	5,342
Operating income (loss)	17,591	7,357	5,807
Interest expense, net	168	201	156
Capital expenditures	12,094	2,477	12,475
Goodwill	17,060	14,044	14,044
Total assets	127,304	88,512	90,660
Inter-company revenue
Segment Reporting Information [Line Items]
Revenues	(202,298)	(180,435)	(163,920)
Inter-company revenue \| Eastern
Segment Reporting Information [Line Items]
Revenues	(66,126)	(53,102)	(54,738)
Inter-company revenue \| Western
Segment Reporting Information [Line Items]
Revenues	(132,914)	(116,658)	(98,420)
Inter-company revenue \| Resource Solutions
Segment Reporting Information [Line Items]
Revenues	(3,258)	(10,675)	(10,762)
Corporate Entities
Segment Reporting Information [Line Items]
Revenues	0	0	0
Depreciation and amortization	1,903	2,377	2,476
Operating income (loss)	(1,903)	(2,383)	(4,254)
Interest expense, net	20,144	21,451	24,298
Capital expenditures	6,820	4,350	2,644
Goodwill	0	0	0
Total assets	$ 110,004	$ 239,891	$ 35,415

SEGMENT REPORTING - Summary of Revenue Attributable to Services Provided by Company (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue from External Customer [Line Items]
Revenues	$ 889,211	$ 774,584	$ 743,290
Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	100.00%	100.00%	100.00%
Solid waste operations
Revenue from External Customer [Line Items]
Revenues	$ 654,089	$ 578,274	$ 564,687
Solid waste operations \| Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	73.60%	74.70%	76.10%
Collection
Revenue from External Customer [Line Items]
Revenues	$ 442,685	$ 391,438	$ 372,041
Collection \| Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	49.80%	50.50%	50.10%
Disposal
Revenue from External Customer [Line Items]
Revenues	$ 196,985	$ 175,546	$ 181,895
Disposal \| Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	22.20%	22.70%	24.50%
Power generation
Revenue from External Customer [Line Items]
Revenues	$ 5,138	$ 4,072	$ 3,576
Power generation \| Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	0.60%	0.50%	0.50%
Processing
Revenue from External Customer [Line Items]
Revenues	$ 9,281	$ 7,218	$ 7,175
Processing \| Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	1.00%	1.00%	1.00%
Resource Solutions operations
Revenue from External Customer [Line Items]
Revenues	$ 235,122	$ 196,310	$ 178,603
Resource Solutions operations \| Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	26.40%	25.30%	23.90%
Processing
Revenue from External Customer [Line Items]
Revenues	$ 93,323	$ 62,539	$ 53,981
Processing \| Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	10.50%	8.00%	7.10%
Non-processing
Revenue from External Customer [Line Items]
Revenues	$ 141,799	$ 133,771	$ 124,622
Non-processing \| Product concentration risk \| Revenue
Revenue from External Customer [Line Items]
Revenues percentage	15.90%	17.30%	16.80%