Casella Waste Systems (CWST) 10-Q 4 Nov 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 31, 2016
Document Information [Line Items]
Entity Registrant Name	CASELLA WASTE SYSTEMS INC
Entity Central Index Key	911,177
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Trading Symbol	CWST
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		40,500,202
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		988,200

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 3,561	$ 2,312
Accounts receivable - trade, net of allowance for doubtful accounts $1,081 and $988, respectively	63,355	60,167
Refundable income taxes	716	651
Prepaid expenses	9,186	7,670
Inventory	4,894	4,282
Other current assets	1,372	1,586
Total current assets	83,084	76,668
Property, plant, and equipment, net of accumulated depreciation and amortization of $823,284 and $789,766, respectively	397,491	402,252
Goodwill	119,899	118,976
Intangible assets, net	8,232	9,252
Restricted assets	931	2,251
Cost method investments	12,333	12,333
Other non-current assets	13,285	11,937
Total assets	635,255	633,669
CURRENT LIABILITIES:
Current maturities of long-term debt and capital leases	1,562	1,448
Accounts payable	47,297	44,921
Accrued payroll and related expenses	9,399	8,175
Accrued interest	5,153	12,305
Current accrued capping, closure and post-closure costs	612	732
Other accrued liabilities	16,830	17,765
Total current liabilities	80,853	85,346
Long-term debt and capital leases, less current portion	499,039	505,985
Accrued capping, closure and post-closure costs, less current portion	44,288	40,309
Deferred income taxes	6,123	5,595
Other long-term liabilities	18,859	18,031
COMMITMENTS AND CONTINGENCIES
Casella Waste Systems, Inc. stockholders' deficit
Additional paid-in capital	347,079	344,518
Accumulated deficit	(361,334)	(366,459)
Accumulated other comprehensive (loss) income	(43)	7
Total Casella Waste Systems, Inc. stockholders' deficit	(13,883)	(21,523)
Noncontrolling interests	(24)	(74)
Total stockholders' deficit	(13,907)	(21,597)
Total liabilities and stockholders' deficit	635,255	633,669
Class A Common Stock
Casella Waste Systems, Inc. stockholders' deficit
Common stock	405	401
Class B Common Stock
Casella Waste Systems, Inc. stockholders' deficit
Common stock	$ 10	$ 10

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) $ in Thousands	Sep. 30, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares
Accounts receivable - trade, allowance for doubtful accounts | $	$ 1,081	$ 988
Property, plant and equipment, accumulated depreciation and amortization | $	$ 823,284	$ 789,766
Class A Common Stock
Common stock, par value (in USD per share) | $ / shares	$ 0.01	$ 0.01
Common stock, authorized shares (in shares)	100,000,000	100,000,000
Common stock, issued shares (in shares)	40,500,000	40,064,000
Common stock, outstanding shares (in shares)	40,500,000	40,064,000
Class B Common Stock
Common stock, par value (in USD per share) | $ / shares	$ 0.01	$ 0.01
Common stock, authorized shares (in shares)	1,000,000	1,000,000
Common stock, issued shares (in shares)	988,000	988,000
Common stock, outstanding shares (in shares)	988,000	988,000
Common stock, votes (in votes per share)	10	10

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Revenues	$ 151,133	$ 146,185	$ 421,236	$ 406,476
Operating expenses:
Cost of operations	98,803	99,656	284,409	286,225
General and administration	18,777	17,448	55,450	52,324
Depreciation and amortization	16,175	16,385	46,430	46,374
Divestiture transactions	0	0	0	(5,611)
Total operating expenses	133,755	133,489	386,289	379,312
Operating income	17,378	12,696	34,947	27,164
Other expense (income):
Interest income	(64)	(56)	(229)	(267)
Interest expense	9,643	10,087	29,677	30,363
Loss on debt extinguishment	191	345	736	866
Loss on derivative instruments	0	41	0	239
Other income	(192)	(178)	(697)	(387)
Other expense, net	9,578	10,239	29,487	30,814
Income (loss) before income taxes	7,800	2,457	5,460	(3,650)
Provision for income taxes	263	198	344	1,112
Net income (loss)	7,537	2,259	5,116	(4,762)
Less: Net income (loss) attributable to noncontrolling interests	0	(37)	(9)	1,189
Net income (loss) attributable to common stockholders	$ 7,537	$ 2,296	$ 5,125	$ (5,951)
Basic earnings per share attributable to common stockholders:
Basic weighted average common shares outstanding (in shares)	41,377	40,810	41,169	40,560
Basic earnings per share (in USD per share)	$ 0.18	$ 0.06	$ 0.12	$ (0.15)
Diluted earnings per share attributable to common stockholders:
Diluted weighted average common shares outstanding (in shares)	42,287	41,283	41,896	40,560
Diluted earnings per share (in USD per share)	$ 0.18	$ 0.06	$ 0.12	$ (0.15)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 7,537	$ 2,259	$ 5,116	$ (4,762)
Other comprehensive income (loss), net of tax:
Unrealized loss resulting from changes in fair value of marketable securities	(10)	(44)	(50)	(75)
Other comprehensive loss, net of tax	(10)	(44)	(50)	(75)
Comprehensive income (loss)	7,527	2,215	5,066	(4,837)
Less: Comprehensive income (loss) attributable to noncontrolling interests	0	(37)	(9)	1,189
Comprehensive income (loss) attributable to common stockholders	$ 7,527	$ 2,252	$ 5,075	$ (6,026)

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT - 9 months ended Sep. 30, 2016 - USD ($) $ in Thousands	Total	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive (Loss) Income	Noncontrolling Interests	Class A Common Stock	Class A Common StockCommon Stock	Class B Common Stock	Class B Common StockCommon Stock
Beginning balance at Dec. 31, 2015	$ (21,597)	$ 344,518	$ (366,459)	$ 7	$ (74)		$ 401		$ 10
Balance (in shares) at Dec. 31, 2015						40,064,000	40,064,000	988,000	988,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	5,116		5,125		(9)
Other comprehensive loss	(50)			(50)
Issuances of Class A common stock	188	184					$ 4
Issuances of Class A common stock (in shares)							436,000
Stock-based compensation	2,377	2,377
Contribution from noncontrolling interest holder	59				59
Ending balance at Sep. 30, 2016	$ (13,907)	$ 347,079	$ (361,334)	$ (43)	$ (24)		$ 405		$ 10
Balance (in shares) at Sep. 30, 2016						40,500,000	40,500,000	988,000	988,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash Flows from Operating Activities:
Net income (loss)	$ 5,116	$ (4,762)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	46,430	46,374
Depletion of landfill operating lease obligations	7,130	7,019
Interest accretion on landfill and environmental remediation liabilities	2,688	2,572
Amortization of debt issuance costs and discount on long-term debt	3,106	2,941
Stock-based compensation	2,377	2,325
Gain on sale of property and equipment	(541)	(137)
Divestiture transactions	0	5,611
Loss on debt extinguishment	736	866
Loss on derivative instruments	0	239
Excess tax benefit on the vesting of share based awards	0	(179)
Deferred income taxes	528	627
Changes in assets and liabilities, net of effects of acquisitions and divestitures:
Accounts receivable	(3,188)	(8,000)
Accounts payable	2,376	1,588
Prepaid expenses, inventories and other assets	(3,262)	1,743
Accrued expenses and other liabilities	(7,425)	(7,075)
Net cash provided by operating activities	56,071	40,530
Cash Flows from Investing Activities:
Acquisitions, net of cash acquired	(2,439)	0
Acquisition related additions to property, plant and equipment	(38)	0
Additions to property, plant and equipment	(37,435)	(31,038)
Payments on landfill operating lease contracts	(4,811)	(2,956)
Proceeds from divestiture transactions	0	5,335
Proceeds from sale of property and equipment	1,069	636
Proceeds from property insurance settlement	0	546
Net cash used in investing activities	(43,654)	(27,477)
Cash Flows from Financing Activities:
Proceeds from long-term borrowings	140,700	296,929
Principal payments on long-term debt	(152,123)	(301,220)
Payments of debt issuance costs	(682)	(8,991)
Payments of debt extinguishment costs	(410)	(121)
Proceeds from the exercise of share based awards	0	161
Excess tax benefit on the vesting of share based awards	0	179
Change in restricted cash	1,347	1,319
Distributions to noncontrolling interest holder	0	(1,495)
Net cash used in financing activities	(11,168)	(13,239)
Net increase (decrease) in cash and cash equivalents	1,249	(186)
Cash and cash equivalents, beginning of period	2,312	2,205
Cash and cash equivalents, end of period	3,561	2,019
Supplemental Disclosure of Cash Flow Information:
Interest	33,723	33,364
Income taxes, net of refunds	242	31
Supplemental Disclosure of Non-Cash Investing and Financing Activities:
Non-current assets obtained through long-term obligations	$ 1,841	$ 0

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION Casella Waste Systems, Inc. (“Parent”), and its consolidated 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, as well as recyclables 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, and our larger-scale recycling and commodity brokerage operations through our Recycling segment. Organics services, ancillary operations, major account and industrial services, discontinued operations and earnings from equity method investees, as applicable, are included in our Other segment. The accompanying unaudited consolidated financial statements, which include the accounts of the Parent, our wholly-owned subsidiaries and any partially owned entities over which we have a controlling financial interest, have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). All significant intercompany accounts and transactions are eliminated in consolidation. Investments in entities in which we do not have a controlling financial interest are accounted for under either the equity method or the cost method of accounting, as appropriate. Our significant accounting policies are more fully discussed in Item 8 of our Annual Report on Form 10-K for the fiscal year ended December 31, 2015 , which was filed with the SEC on March 2, 2016. Preparation of our consolidated financial statements in accordance with GAAP requires management to make certain estimates and assumptions. These estimates and assumptions affect the accounting for and recognition and disclosure of assets, liabilities, equity, revenues and expenses. We must make these estimates and assumptions because certain information that we use is dependent on future events, cannot be calculated with a high degree of precision given the available data, or simply cannot be readily calculated. In the opinion of management, these consolidated financial statements include all adjustments, which include normal recurring and nonrecurring adjustments, necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented. The results for the three and nine months ended September 30, 2016 may not be indicative of the results for any other interim period or the entire fiscal year. The consolidated financial statements presented herein should be read in conjunction with our audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2015 . For comparative purposes, certain prior period amounts in the consolidated financial statements, including the presentation of debt issuance costs, have been reclassified to conform to the current period presentation. See Note 2, Accounting Changes for discussion regarding changes to the presentation of debt issuance costs and Note 6, Long-Term Debt for the updated disclosure. Subsequent Events We have evaluated subsequent events or transactions that have occurred after the consolidated balance sheet date of September 30, 2016 , but prior to the filing of the consolidated financial statements with the SEC on this Quarterly Report on Form 10-Q. We have determined that, except as disclosed, there are no subsequent events that require disclosure in this Quarterly Report on Form 10-Q. See Note 6, Long-Term Debt for further disclosure.

ACCOUNTING CHANGES

ACCOUNTING CHANGES	9 Months Ended
	Sep. 30, 2016
Accounting Changes and Error Corrections [Abstract]
ACCOUNTING CHANGES	ACCOUNTING CHANGES A table providing a brief description of recent Accounting Standards Updates (“ASU”) to the Accounting Standards Codification (“ASC”) issued by the Financial Accounting Standards Board (“FASB”) deemed to have a potentially material effect on our consolidated financial statements upon adoption follows: Standard Description Effect on the Financial Statements or Other Significant Matters Accounting standards that were adopted effective January 1, 2016 ASU 2016-09: Compensation - Stock Compensation (Topic 718) Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The adoption of this ASU resulted in the following: (1) our stock-based compensation accounting policy was updated to record stock-based compensation expense for all equity-based awards by accounting for forfeitures as they occur; (2) our accounting for excess tax benefits and tax deficiencies in the calculation of income tax expense was updated; and (3) excess tax benefits are classified as a cash flow from operating activities and are no longer separated from income tax cash flows and classified as a cash flow from financing activities. ASU 2015-03 and 15: Imputation of Interest (Topic 835-30) These amendments require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The adoption of this ASU resulted in the presentation of debt issuance costs on our balance sheet being treated as a direct reduction of the carrying amount of the debt liability rather than a capitalized other non-current asset. See Note 6, Long-Term Debt for the updated disclosure. A table providing a brief description of recent accounting pronouncements that may have a material effect on our consolidated financial statements upon adoption follows: Standard Description Effect on the Financial Statements or Other Accounting standards that are not yet adopted ASU 2016-02: Leases (Topic 842) Requires that a lessee recognize at the commencement date: a lease liability, which is a lessee‘s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The adoption of this ASU primarily impacts the balance sheet through the recognition of a right-of-use asset and a lease liability for all leases. This guidance is effective January 1, 2019 using a modified retrospective transition approach with early adoption permitted. ASU 2016-01: Financial Instruments - Overall (Topic 825-10) Requires the following: (1) equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; (2) entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (3) separate presentation of financial assets and financial liabilities by measurement category and form of financial asset; and (4) the elimination of the disclosure requirement to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost. The adoption of this ASU results in a cumulative-effect adjustment to the balance sheet, the recognition of changes in fair value of certain equity investments in net income, and enhanced disclosure. This guidance is effective January 1, 2018 with a cumulative-effect adjustment. ASU 2014-09, ASU 2015-14, ASU 2016-10 and ASU 2016-12: Revenue from Contracts with Customers (Topic 606) The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We are currently evaluating the alternative methods of adoption and the effect on our consolidated financial statements and related disclosures. This guidance is effective January 1, 2018 using a full or modified retrospective approach with early adoption permitted January 1, 2017.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS We acquired three transfer stations in our Western region during the nine months ended September 30, 2016 . The operating results of the acquired businesses are included in the accompanying unaudited consolidated statements of operations from the date of acquisition, and the purchase price has been allocated to the net assets acquired based on fair values at the date of each acquisition, with the residual amounts recorded as goodwill. A summary of the purchase price for these acquisitions and the allocation of the purchase price for these acquisitions follows: Nine Months Ended 2016 2015 Purchase Price: Cash used in acquisitions $ 2,439 $ — Holdbacks 400 — Total 2,839 — Allocated as follows: Current assets 40 — Land 353 — Buildings 1,360 — Equipment 269 — Other liabilities, net (106 ) — Fair value of assets acquired and liabilities assumed 1,916 — Excess purchase price allocated to goodwill $ 923 $ — Unaudited pro forma combined information that shows our operational results as though each of the acquisitions completed in the nine months ended September 30, 2016 had occurred as of January 1, 2015 follows. Three Months Ended Nine Months Ended 2016 2015 2016 2015 Revenue $ 151,133 $ 147,008 $ 422,059 $ 408,946 Operating income $ 17,378 $ 12,617 $ 34,868 $ 26,926 Net income (loss) attributable to common stockholders $ 7,537 $ 2,249 $ 5,078 $ (6,093 ) Basic earnings per share attributable to common stockholders $ 0.18 $ 0.06 $ 0.12 $ (0.15 ) Basic weighted average shares outstanding 41,377 40,810 41,169 40,560 Diluted earnings per share attributable to common stockholders $ 0.18 $ 0.05 $ 0.12 $ (0.15 ) Diluted weighted average shares outstanding 42,287 41,283 41,896 40,560 The pro forma results set forth in the table above have been prepared for comparative purposes only and are not necessarily indicative of the actual results of operations had the acquisitions occurred as of January 1, 2015 or of 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.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS A summary of the activity and balances related to goodwill by operating segment follows: December 31, 2015 Acquisitions September 30, 2016 Eastern region $ 17,429 $ — $ 17,429 Western region 87,503 923 88,426 Recycling 12,315 — 12,315 Other 1,729 — 1,729 Total $ 118,976 $ 923 $ 119,899 A summary of intangible assets by intangible asset type follows: Covenants Not-to-Compete Client Lists Total Balance, September 30, 2016 Intangible assets $ 17,594 $ 16,071 $ 33,665 Less accumulated amortization (16,288 ) (9,145 ) (25,433 ) $ 1,306 $ 6,926 $ 8,232 Covenants Not-to-Compete Client Lists Total Balance, December 31, 2015 Intangible assets $ 17,266 $ 16,065 $ 33,331 Less accumulated amortization (16,198 ) (7,881 ) (24,079 ) $ 1,068 $ 8,184 $ 9,252 Intangible amortization expense was $561 and $1,604 during the three and nine months ended September 30, 2016 , respectively, as compared to $595 and $1,977 during the three and nine months ended September 30, 2015 , respectively. A summary of intangible amortization expense estimated for the five fiscal years following the fiscal year ended December 31, 2015 and thereafter follows: Estimated Future Amortization Expense as of September 30, 2016 Fiscal year ending December 31, 2016 $ 531 Fiscal year ending December 31, 2017 $ 1,901 Fiscal year ending December 31, 2018 $ 1,698 Fiscal year ending December 31, 2019 $ 1,330 Fiscal year ending December 31, 2020 $ 1,137 Thereafter $ 1,635

ACCRUED FINAL CAPPING, CLOSURE

ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE	9 Months Ended
	Sep. 30, 2016
Asset Retirement Obligation Disclosure [Abstract]
ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE	ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE Accrued final capping, closure and post-closure costs include the current and non-current portion of costs associated with obligations for final capping, closure and post-closure of our landfills. We estimate our future final capping, closure and post-closure costs in order to determine the final capping, closure and post-closure expense per ton of waste placed into each landfill. The anticipated time frame for paying these costs varies based on the remaining useful life of each landfill, as well as the duration of the post-closure monitoring period. A summary of the changes to accrued final capping, closure and post-closure liabilities follows: Nine Months Ended 2016 2015 Beginning balance $ 41,041 $ 39,829 Obligations incurred 1,828 1,971 Revisions in estimates (1) (56 ) — Accretion expense 2,688 2,513 Obligations settled (2) (601 ) (2,209 ) Ending balance $ 44,900 $ 42,104 (1) Relates to changes in estimates and assumptions concerning the anticipated waste flow, cost and timing of future final capping, closure and post-closure activities at certain of our landfills. (2) Includes amounts that are being processed through accounts payable as a part of our disbursement cycle.

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT A summary of long-term debt and capital leases by debt instrument follows: September 30, December 31, Senior Secured Asset-Based Revolving Credit Facility: Due February 2020; bearing interest at one-month LIBOR plus 2.25% $ 56,299 $ 57,422 Tax-Exempt Bonds: New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014 due December 2044 - fixed rate interest period through 2019, bearing interest at 3.75% 25,000 25,000 New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014R-2 due December 2044 - fixed rate interest period through 2026, bearing interest at 3.125% 15,000 — Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-2 due January 2025 - fixed rate interest period through 2017, bearing interest at 6.25% 21,400 21,400 Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015 due August 2035 - fixed rate interest period through 2025, bearing interest at 5.125% 15,000 15,000 Vermont Economic Development Authority Solid Waste Disposal Long-Term Revenue Bonds Series 2013 due April 2036 - fixed rate interest period through 2018, bearing interest at 4.75% 16,000 16,000 Business Finance Authority of the State of New Hampshire Solid Waste Disposal Revenue Bonds Series 2013 due April 2029 - fixed rate interest period through 2019, bearing interest at 4.00% 11,000 11,000 Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-1; letter of credit backed due January 2025 - variable rate interest period through 2017, bearing interest at SIFMA Index 3,600 3,600 Other: Capital leases maturing through April 2023, bearing interest at up to 7.70% 5,287 4,130 Notes payable maturing through January 2021, bearing interest at up to 7.00% 1,143 1,167 Senior Subordinated Notes: Due February 2019; bearing interest at 7.75% 345,570 370,300 Principal amount of long-term debt and capital leases 515,299 525,019 Less—unamortized discount and debt issuance costs (1) 14,698 17,586 Long-term debt and capital leases less unamortized discount and debt issuance costs 500,601 507,433 Less—current maturities of long-term debt 1,562 1,448 $ 499,039 $ 505,985 (1) A summary of unamortized discount and debt issuance costs by debt instrument follows: September 30, December 31, Senior Secured Asset-Based Revolving Credit Facility $ 4,637 $ 5,593 New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014 1,267 1,407 New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014R-2 586 — Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-2 518 566 Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015 778 830 Vermont Economic Development Authority Solid Waste Disposal Long-Term Revenue Bonds Series 2013 612 636 Business Finance Authority of the State of New Hampshire Solid Waste Disposal Revenue Bonds Series 2013 595 690 Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-1 32 35 Senior Subordinated Notes 5,673 7,829 $ 14,698 $ 17,586 Financing Activities Credit Facility In October 2016, we entered into a credit agreement, which consists of a $350,000 aggregate principal amount term loan B facility and a $160,000 revolving line of credit facility. The net proceeds from this transaction have been used to repay in full our senior secured asset-based revolving credit and letter of credit facility ("ABL Facility") and will be used to redeem all of our remaining outstanding 7.75% Senior Subordinated Notes due 2019 ("2019 Notes") in November 2016 at a redemption price equal to 101.938% of the principal amount thereof plus accrued and unpaid interest thereon and for payment of transaction related expenses. New York Bonds 2016 In the nine months ended September 30, 2016, we completed a financing transaction involving the issuance by the New York State Environmental Facilities Corporation of $15,000 aggregate principal amount of Solid Waste Disposal Revenue Bonds Series 2014R-2 (“New York Bonds 2016”). We borrowed the proceeds of the offering of the New York Bonds 2016 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 2016. Loss on Debt Extinguishment We recorded a loss on debt extinguishment of $191 and $736 in the three and nine months ended September 30, 2016 , respectively, as compared to $345 and $866 during the three and nine months ended September 30, 2015 , respectively, associated with the following: • the repurchase price and write-off of debt issuance costs and unamortized original issue discount associated with the early redemption, repurchase and retirement of partial portions of our 2019 Notes; and • the write-off of debt issuance costs in connection with changes to the borrowing capacity from our previous senior revolving credit and letter of credit facility that was due March 2016 to the ABL Facility in the nine months ended September 30, 2015.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal Proceedings 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 450-20, 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. Expera Old Town, LLC v. Casella Waste Systems, Inc. On or about November 6, 2015, Expera Old Town, LLC (“Expera”) filed a lawsuit against us in Maine Superior Court, seeking damages for breach of contract and unjust enrichment and an action for declaratory judgment (“Lawsuit”). Expera was a successor-in-interest to a contract between us and Old Town Fuel and Fiber (“OTFF”), the former owner of a pulp manufacturing facility (“Facility”) located in Old Town, Maine (“Contract”). Expera purchased the Facility during the pendency of the bankruptcy of OTFF. Since the filing of the Lawsuit, Expera has sold the Facility and related assets to MFGR LLC (“MFGR”). MFGR alleged that we had the obligation to provide a specialized type of wood fuel to the Facility or, alternatively, that we owed a “Fuel Replacement Fee” of up to $2,000 a year (subject to the possibility of certain credits against such payments). The Contract was to expire in 2036 . On or about February 10, 2016, we reached an agreement in principle with MFGR to dismiss the Lawsuit with prejudice, and to resolve all outstanding claims of any nature including future claims which could arise under the Contract, and a Joint Stipulation of Dismissal with Prejudice was filed with the Superior Court on April 15, 2016. On or about April 12, 2016, the Parties entered into a Settlement Agreement (“SA”) along with other ancillary agreements. Pursuant to the SA, we paid MFGR $1,250 upon execution of the SA, and will pay $350 a year for five years following execution of the SA. Accordingly, taking into account the net present value of the settlement payments, we recorded a reserve of $2,616 that included a contract settlement charge of $1,940 and operating expenses of $676 recorded in the fiscal year ended December 31, 2015. As of September 30, 2016 , $1,420 of this reserve remains outstanding. We have also reserved $34 for legal costs associated with the Lawsuit and SA as of September 30, 2016 . We have also entered into a new leachate disposal agreement at market prices with MFGR for the treatment of leachate from the landfill managed by us for the state of Maine located in Old Town, Maine (“Juniper Ridge Landfill”), and MFGR has entered into a waste disposal agreement at market prices with us for the disposal at Juniper Ridge Landfill of waste materials produced in the demolition or re-purposing of the Facility. Environmental Remediation Liability We are subject to liability for environmental damage, including personal injury and property damage, that our solid waste, recycling and power generation facilities may cause to neighboring property owners, particularly as a result of the contamination of drinking water sources or soil, possibly including damage resulting from conditions that existed before we acquired the facilities. We may also be subject to liability for similar claims arising from off-site environmental contamination caused by pollutants or hazardous substances if we or our predecessors arrange or arranged to transport, treat or dispose of those materials. The following matters represent our material outstanding claims. Southbridge Recycling & Disposal Park, Inc. In October 2015, our Southbridge Recycling and Disposal Park, Inc. (“SRD”) subsidiary reported to the Massachusetts Department of Environmental Protection (“MADEP”) results of analysis of samples collected pursuant to our existing permit from private drinking water wells located near the Town of Southbridge, Massachusetts Landfill (“Southbridge Landfill”), which is operated by SRD. Those results indicated the presence of contaminants above the levels triggering notice and response obligations under MADEP regulations. In response to those results, we are carrying out an Immediate Response Action pursuant to state law. Further, we have implemented a plan to analyze and better understand the groundwater near the Southbridge Landfill and we are investigating with the objective of identifying the source or sources of the elevated levels of contamination measured in the well samples. If it is determined that some or all of the contamination originated at the Southbridge Landfill, we will work with the Town of Southbridge (“Town”), the Southbridge Landfill owner and the former operator of an unlined portion of the Southbridge Landfill, which was used prior to our operation of a double-lined portion of the Southbridge Landfill commencing in 2004, to evaluate and allocate the liabilities related to that contamination. In July 2016, we sent correspondence to the Town pursuant to Chapter 21E of Massachusetts General Laws demanding that the Town reimburse us for the incurrence of environmental response costs and that the Town be responsible for all such costs in the future, as well as any other costs or liabilities resulting from the release of contaminants from the unlined portion of the Southbridge Landfill. The Town responded in September 2016, denying that the Southbridge Landfill is the source of such contamination, and claiming that if it is, that we may owe an indemnity to the Town pursuant to our Operating Agreement between us and the Town dated May 29, 2007, as amended. As of September 30, 2016 , we have incurred total costs to date of approximately $1,993 . In February 2016, we received a Notice of Intent to Sue under the Resource Conservation and Recovery Act from a law firm representing residents from approximately 40 homes located in the vicinity of the Southbridge Landfill, indicating its intent to file suit against us. We believe it is reasonably possible that a loss may occur as a result of this potential matter although an estimate of loss cannot be reasonably provided at this time. We believe the Town should be responsible for any costs or liabilities associated with this suit relative to alleged contamination originating from the unlined portion of the Southbridge Landfill, although there can be no assurance that we will not be required to incur some or all of such costs and liabilities. In August 2016, we filed a complaint against Steadfast Insurance Company (“Steadfast”) in the Superior Court of Suffolk County, Massachusetts, (the “Litigation”) alleging among other things, that Steadfast breached its Pollution Liability Policy (“Policy”) purchased by us in April 2015, by refusing to acknowledge coverage under the Policy, and refusing to cover any of the costs and liabilities incurred by us as described above as well as costs and liabilities that we may incur in the future. Steadfast filed an answer and counterclaim in September 2016, denying that it has any obligations to us under the Policy, and seeking declaratory judgment of Steadfast’s obligations under the Policy. The costs and liabilities we may be required to incur in connection with the foregoing could have a material impact on our results of operations and financial condition, including our permitting activities and operations at the Southbridge Landfill. 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 (“GM”) 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 15% participant share. It is unlikely that any significant expenditures relating to onsite remediation will be incurred until the fiscal year ending December 31, 2017. WSI is jointly and severally liable with NiMo, Alcoa and Reynolds for the total cost to remediate. We have recorded an environmental remediation liability associated with the Potsdam site based on incurred costs to date and estimated costs to complete the remediation in other accrued liabilities and other long-term liabilities. Our expenditures could be significantly higher if costs exceed estimates. 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 1.8% . A summary of the changes to the environmental remediation liability associated with the Potsdam environmental remediation liability follows: Nine Months Ended September 30, 2016 2015 Beginning balance $ 5,221 $ 5,142 Accretion expense — 59 Obligations settled (1) (255 ) — Ending balance $ 4,966 $ 5,201 (1) Includes amounts that are being processed through accounts payable as a part of our disbursement cycle.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY Stock Based Compensation Shares Available For Issuance In the fiscal year ended April 30, 2007, we adopted the 2006 Stock Incentive Plan (“2006 Plan”). The 2006 Plan was amended in the fiscal year ended April 30, 2010. Under the 2006 Plan, we could grant awards up to an aggregate amount of shares equal to the sum of: (i) 2,475 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 as were subject to stock options granted under our 1993 Incentive Stock Option Plan, 1994 Non-statutory Stock Option Plan, 1996 Stock Option Plan, and 1997 Stock Incentive Plan (“Prior Plans”), which were not actually issued under the Prior Plans because such stock options expire or otherwise result in shares not being issued. As of September 30, 2016 , there were 646 Class A common stock equivalents available for future grant under the 2006 Plan, inclusive of additional Class A common stock equivalents that were previously issued under our terminated plans and have become available for grant because such awards expired or otherwise resulted in shares not being issued. No awards may be granted under the 2006 Plan after October 9, 2016 and accordingly we expect to implement a new stock incentive plan which has been recommended to stockholders for approval at the 2016 Annual Meeting of Stockholders. Stock Options Stock options granted under the 2006 Plan are granted at a price equal to the prevailing fair market 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 to four year period from the date of grant. A summary of stock option activity follows: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value Outstanding, December 31, 2015 1,297 $ 7.03 Granted — $ — Exercised — $ — Forfeited (196 ) $ 12.93 Outstanding, September 30, 2016 1,101 $ 5.98 5.7 $ 4,993 Exercisable, September 30, 2016 800 $ 5.95 4.6 $ 3,710 Expected to vest, September 30, 2016 1,100 $ 5.98 5.6 $ 4,987 Stock-based compensation expense for stock options was $143 and $435 during the three and nine months ended September 30, 2016 , respectively, as compared to $161 and $478 during the three and nine months ended September 30, 2015 , respectively. As of September 30, 2016 , total unrecognized stock-based compensation expense related to outstanding stock options was $782 , which will be recognized over a weighted average period of 1.6 years. Other Stock Awards We granted restricted stock awards, restricted stock units and performance-based stock units under the 2006 Plan at a price equal to the fair market value of our Class A common stock at the date of grant. Restricted stock awards granted to non-employee directors vest incrementally over a three year period beginning on the first anniversary of the date of grant. Restricted stock units granted vest incrementally over an identified service period beginning on the grant date based on continued employment. Performance-based stock units granted vest at a future date following the grant date and are based on the attainment of certain performance targets. A summary of restricted stock, restricted stock unit and performance-based stock unit activity follows: Restricted Stock, Restricted Stock Units, and Performance-Based Stock Units (1) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value Outstanding, December 31, 2015 962 $ 4.49 Granted 400 $ 6.32 Class A Common Stock Vested (404 ) $ 4.40 Forfeited (7 ) $ 5.52 Outstanding, September 30, 2016 951 $ 5.29 1.8 $ 4,768 Expected to vest, September 30, 2016 811 $ 5.24 1.7 $ 4,106 (1) Performance-based stock units are included at the 100% attainment level. Attainment of the maximum performance targets could result in the issuance of an additional 43 shares of Class A common stock. Stock-based compensation expense related to restricted stock, restricted stock units and performance-based stock units was $585 and $1,863 during the three and nine months ended September 30, 2016 , respectively, as compared to $706 and $1,785 during the three and nine months ended September 30, 2015 , respectively. During the three and nine months ended September 30, 2016 , the total fair value of restricted stock and restricted stock units vested was $50 and $2,703 , respectively. As of September 30, 2016 , total unrecognized stock-based compensation expense related to outstanding restricted stock and restricted stock units was $2,907 , which will be recognized over a weighted average period of 1.7 years. As of September 30, 2016 , maximum unrecognized stock-based compensation expense related to outstanding performance-based stock units was $431 to be recognized over a weighted average period of 2.3 years. We also recorded $28 and $79 of stock-based compensation expense related to our Amended and Restated 1997 Employee Stock Purchase Plan during the three and nine months ended September 30, 2016 , respectively, as compared to $24 and $62 during the three and nine months ended September 30, 2015 , respectively. Accumulated Other Comprehensive (Loss) Income A summary of the changes in the balances of each component of accumulated other comprehensive (loss) income , net of tax follows: Marketable Securities Balance, December 31, 2015 $ 7 Other comprehensive loss before reclassifications (50 ) Amounts reclassified from accumulated other comprehensive (loss) income — Net current-period other comprehensive loss (50 ) Balance, September 30, 2016 $ (43 )

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE A summary of the numerator and denominators used in the computation of earnings per share follows: Three Months Ended Nine Months Ended 2016 2015 2016 2015 Numerator: Net income (loss) attributable to common stockholders $ 7,537 $ 2,296 $ 5,125 $ (5,951 ) Denominators: Number of shares outstanding, end of period: Class A common stock 40,500 39,978 40,500 39,978 Class B common stock 988 988 988 988 Unvested restricted stock (109 ) (127 ) (109 ) (127 ) Effect of weighted average shares outstanding (2 ) (29 ) (210 ) (279 ) Basic weighted average common shares outstanding 41,377 40,810 41,169 40,560 Impact of potentially dilutive securities: Dilutive effect of stock options and other stock awards 910 473 727 — Diluted weighted average common shares outstanding 42,287 41,283 41,896 40,560 Anti-dilutive potentially issuable shares 322 665 322 2,157

FAIR VALUE OF FINANCIAL INSRUME

FAIR VALUE OF FINANCIAL INSRUMENTS	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSRUMENTS	FAIR VALUE OF FINANCIAL INSRUMENTS 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 Our financial instruments for the periods reported below include cash and cash equivalents, trade receivables, trade payables, restricted investments 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, and long-term debt. The carrying values of cash and cash equivalents, trade receivables and trade payables approximate their respective fair values due to their short-term nature. The fair value of restricted investments held in trust and restricted cash, which are valued using quoted market prices, are included as restricted assets in the Level 1 tier below. The fair value of the interest rate derivative, included in the Level 2 tier below, was calculated based on a valuation obtained from our counter-party based primarily on the three month London Interbank Offered Rate yield curve that was observable at commonly quoted intervals for the full term of the swap. The interest rate derivative matured on March 15, 2016. We recognize all derivatives accounted for on the balance sheet at fair value. Summaries of our financial assets and liabilities that are measured at fair value on a recurring basis follow: Fair Value Measurement at September 30, 2016 Using: Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Restricted cash - capital projects $ — $ — $ — Restricted investments - landfill closure 931 — — Total $ 931 $ — $ — Fair Value Measurement at December 31, 2015 Using: Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Restricted cash - capital projects $ 1,348 $ — $ — Restricted investments - landfill closure 903 — — Total $ 2,251 $ — $ — Liabilities: Interest rate derivative $ — $ 178 $ — Fair Value of Debt As of September 30, 2016 , the fair value of our fixed rate debt, including our 2019 Notes, Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-2 (“FAME Bonds 2005R-2”), Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015 (“FAME Bonds 2015”), Vermont Economic Development Authority Solid Waste Disposal Long-Term Revenue Bonds Series 2013 (“Vermont Bonds”), New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014 (“New York Bonds 2014”), New York Bonds 2016 and Solid Waste Disposal Revenue Bonds Series 2013 issued by the Business Finance Authority of the State of New Hampshire (“New Hampshire Bonds”) was approximately $460,674 and the carrying value was $448,970 . The fair value of the 2019 Notes are considered to be Level 1 within the fair value hierarchy as their fair value is based off of a quoted market price in an active market. The fair value of the FAME Bonds 2005R-2, the FAME Bonds 2015, the Vermont Bonds, the New York Bonds 2014, the New York Bonds 2016 and the New Hampshire Bonds is considered to be Level 2 within the fair value hierarchy as their 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. Although we have determined the estimated fair value amounts of the FAME Bonds 2005R-2, the FAME Bonds 2015, the Vermont Bonds, the New York Bonds 2014, the New York Bonds 2016 and the 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. As of September 30, 2016 , the fair value of our ABL Facility was considered to be Level 2 within the fair value hierarchy as the fair value approximates its carrying value of $56,299 based on current borrowing rates for similar types of borrowing arrangements. The carrying value of our remaining material variable rate debt, the Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-1, approximates fair value because the interest rate for the debt instrument is based on a market index that approximates current market rates for instruments with similar risk and maturities.

DIVESTITURE TRANSACTIONS

DIVESTITURE TRANSACTIONS	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
DIVESTITURE TRANSACTIONS	DIVESTITURE TRANSACTIONS Sale of Business In the quarter ended June 30, 2015, we divested of a business, which included the sale of certain assets associated with various waste collection routes in the Western region, for total consideration of $872 , resulting in a gain of $677 in the nine months ended September 30, 2015 . Maine Energy In the fiscal year ended April 30, 2013, we executed a purchase and sale agreement with the City of Biddeford, Maine, pursuant to which we agreed to sell the real property of Maine Energy Recovery Company, LP (“Maine Energy”) to the City of Biddeford. We agreed to sell Maine Energy for an undiscounted purchase consideration of $6,650 , which was to be paid to us in installments over twenty-one years. The transaction closed in November 2012. In December 2012, we ceased operations of the Maine Energy facility and initiated the decommissioning, demolition and site remediation process in accordance with the provisions of the agreement. We have completed the demolition process and site remediation under the auspices and in accordance with work plans approved by the Maine Department of Environmental Protection and the U.S. Environmental Protection Agency. In consideration of the fact that the project was substantially completed and based on incurred costs to date and estimates at that time regarding the remaining costs to fulfill our obligation under the purchase and sale agreement, we reversed a reserve of $1,157 of excess costs to complete the divestiture in the nine months ended September 30, 2015 . As of September 30, 2016 , we had no remaining costs to complete the divestiture accrued as we had fulfilled our obligation under the agreement. CARES and Related Transaction Casella-Altela Regional Environmental Services, LLC (“CARES”) was a joint venture that owned and operated a water and leachate treatment facility for the natural gas drilling industry in Pennsylvania. Our joint venture partner in CARES was Altela, Inc. (“Altela”). Our ownership interest in CARES was 51% . In accordance with FASB ASC 810-10-15, we consolidate the assets, liabilities and results of operations of CARES and its wholly owned subsidiary, CARES McKean, LLC, into our consolidated financial statements due to our controlling financial interest in the joint venture. In the quarter ended March 31, 2015, we executed a purchase and sale agreement pursuant to which we and Altela agreed to sell certain assets of the CARES water treatment facility to an unrelated third-party. We sold these assets of CARES for purchase consideration of $3,500 , resulting in a gain of $2,850 in the nine months ended September 30, 2015 , 49% of which was attributable to Altela, the noncontrolling interest holder. In connection with this transaction, we also sold certain of our equipment and real estate to the same buyer for total consideration of $1,050 , resulting in a gain of $928 in the nine months ended September 30, 2015 . In the quarter ended June 30, 2016, we dissolved CARES in accordance with the CARES Limited Liability Company Agreement. We are in the process of dissolving CARES McKean, LLC in accordance with Pennsylvania dissolution proceedings and upon dissolution we will deconsolidate the assets, liabilities and equity components, including the noncontrolling interest.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING We report selected information about 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, the Western and Eastern regions. Revenues associated with our solid waste operations are derived mainly from solid waste collection and disposal, landfill, landfill gas-to-energy, transfer and recycling services in the northeastern United States. Our revenues in the Recycling segment are derived from municipalities and customers in the form of processing fees, tipping fees and commodity sales. Organics services, ancillary operations, major account and industrial services, discontinued operations, and earnings from equity method investees, as applicable, are included in our Other segment. Three Months Ended September 30, 2016 Segment Outside revenues Inter-company revenue Depreciation and amortization Operating income Total assets Eastern $ 47,238 $ 12,775 $ 7,291 $ 4,452 $ 206,177 Western 63,171 18,560 7,010 11,392 326,862 Recycling 14,412 94 1,055 1,529 48,531 Other 26,312 530 819 5 53,685 Eliminations — (31,959 ) — — — Total $ 151,133 $ — $ 16,175 $ 17,378 $ 635,255 Three Months Ended September 30, 2015 Segment Outside revenues Inter-company revenue Depreciation and amortization Operating income (loss) Total assets Eastern $ 46,143 $ 12,531 $ 6,956 $ 4,523 $ 210,292 Western 62,387 18,236 7,617 7,792 323,915 Recycling 12,700 318 1,130 277 50,038 Other 24,955 300 682 104 59,209 Eliminations — (31,385 ) — — — Total $ 146,185 $ — $ 16,385 $ 12,696 $ 643,455 Nine Months Ended September 30, 2016 Segment Outside revenues Inter-company revenue Depreciation and amortization Operating income (loss) Total assets Eastern $ 131,630 $ 34,003 $ 20,618 $ 6,742 $ 206,177 Western 175,093 51,300 20,409 24,561 326,862 Recycling 37,865 1,026 3,187 923 48,531 Other 76,648 1,213 2,216 2,721 53,685 Eliminations — (87,542 ) — — — Total $ 421,236 $ — $ 46,430 $ 34,947 $ 635,255 Nine Months Ended September 30, 2015 Segment Outside revenues Inter-company revenue Depreciation and amortization Operating income (loss) Total assets Eastern $ 123,233 $ 31,948 $ 18,946 $ 7,224 $ 210,292 Western 173,429 51,138 22,029 20,471 323,915 Recycling 34,456 575 3,356 (2,134 ) 50,038 Other 75,358 791 2,043 1,603 59,209 Eliminations — (84,452 ) — — — Total $ 406,476 $ — $ 46,374 $ 27,164 $ 643,455 A summary of our revenues attributable to services provided follows: Three Months Ended Nine Months Ended 2016 2015 2016 2015 Collection $ 65,581 $ 63,588 $ 187,117 $ 177,550 Disposal 43,412 43,168 115,050 114,999 Power generation 1,610 1,694 4,777 5,305 Processing 1,974 1,866 4,694 4,652 Solid waste operations 112,577 110,316 311,638 302,506 Organics 10,266 9,753 31,372 29,619 Customer solutions 13,878 13,416 40,361 39,895 Recycling 14,412 12,700 37,865 34,456 Total revenues $ 151,133 $ 146,185 $ 421,236 $ 406,476

ACCOUNTING CHANGES (Policies)

ACCOUNTING CHANGES (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Changes and Error Corrections [Abstract]
Basis of Presentation	Casella Waste Systems, Inc. (“Parent”), and its consolidated 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, as well as recyclables 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, and our larger-scale recycling and commodity brokerage operations through our Recycling segment. Organics services, ancillary operations, major account and industrial services, discontinued operations and earnings from equity method investees, as applicable, are included in our Other segment. The accompanying unaudited consolidated financial statements, which include the accounts of the Parent, our wholly-owned subsidiaries and any partially owned entities over which we have a controlling financial interest, have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). All significant intercompany accounts and transactions are eliminated in consolidation. Investments in entities in which we do not have a controlling financial interest are accounted for under either the equity method or the cost method of accounting, as appropriate. Our significant accounting policies are more fully discussed in Item 8 of our Annual Report on Form 10-K for the fiscal year ended December 31, 2015 , which was filed with the SEC on March 2, 2016.
Use of Estimates	Preparation of our consolidated financial statements in accordance with GAAP requires management to make certain estimates and assumptions. These estimates and assumptions affect the accounting for and recognition and disclosure of assets, liabilities, equity, revenues and expenses. We must make these estimates and assumptions because certain information that we use is dependent on future events, cannot be calculated with a high degree of precision given the available data, or simply cannot be readily calculated. In the opinion of management, these consolidated financial statements include all adjustments, which include normal recurring and nonrecurring adjustments, necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented. The results for the three and nine months ended September 30, 2016 may not be indicative of the results for any other interim period or the entire fiscal year. The consolidated financial statements presented herein should be read in conjunction with our audited consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2015 .
Reclassifications	For comparative purposes, certain prior period amounts in the consolidated financial statements, including the presentation of debt issuance costs, have been reclassified to conform to the current period presentation. See Note 2, Accounting Changes for discussion regarding changes to the presentation of debt issuance costs and Note 6, Long-Term Debt for the updated disclosure.
Subsequent Events	We have evaluated subsequent events or transactions that have occurred after the consolidated balance sheet date of September 30, 2016 , but prior to the filing of the consolidated financial statements with the SEC on this Quarterly Report on Form 10-Q. We have determined that, except as disclosed, there are no subsequent events that require disclosure in this Quarterly Report on Form 10-Q. See Note 6, Long-Term Debt for further disclosure.
Accounting Standards that were Adopted and are Not Yet Adopted	A table providing a brief description of recent Accounting Standards Updates (“ASU”) to the Accounting Standards Codification (“ASC”) issued by the Financial Accounting Standards Board (“FASB”) deemed to have a potentially material effect on our consolidated financial statements upon adoption follows: Standard Description Effect on the Financial Statements or Other Significant Matters Accounting standards that were adopted effective January 1, 2016 ASU 2016-09: Compensation - Stock Compensation (Topic 718) Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The adoption of this ASU resulted in the following: (1) our stock-based compensation accounting policy was updated to record stock-based compensation expense for all equity-based awards by accounting for forfeitures as they occur; (2) our accounting for excess tax benefits and tax deficiencies in the calculation of income tax expense was updated; and (3) excess tax benefits are classified as a cash flow from operating activities and are no longer separated from income tax cash flows and classified as a cash flow from financing activities. ASU 2015-03 and 15: Imputation of Interest (Topic 835-30) These amendments require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The adoption of this ASU resulted in the presentation of debt issuance costs on our balance sheet being treated as a direct reduction of the carrying amount of the debt liability rather than a capitalized other non-current asset. See Note 6, Long-Term Debt for the updated disclosure. A table providing a brief description of recent accounting pronouncements that may have a material effect on our consolidated financial statements upon adoption follows: Standard Description Effect on the Financial Statements or Other Accounting standards that are not yet adopted ASU 2016-02: Leases (Topic 842) Requires that a lessee recognize at the commencement date: a lease liability, which is a lessee‘s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The adoption of this ASU primarily impacts the balance sheet through the recognition of a right-of-use asset and a lease liability for all leases. This guidance is effective January 1, 2019 using a modified retrospective transition approach with early adoption permitted. ASU 2016-01: Financial Instruments - Overall (Topic 825-10) Requires the following: (1) equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; (2) entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (3) separate presentation of financial assets and financial liabilities by measurement category and form of financial asset; and (4) the elimination of the disclosure requirement to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost. The adoption of this ASU results in a cumulative-effect adjustment to the balance sheet, the recognition of changes in fair value of certain equity investments in net income, and enhanced disclosure. This guidance is effective January 1, 2018 with a cumulative-effect adjustment. ASU 2014-09, ASU 2015-14, ASU 2016-10 and ASU 2016-12: Revenue from Contracts with Customers (Topic 606) The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We are currently evaluating the alternative methods of adoption and the effect on our consolidated financial statements and related disclosures. This guidance is effective January 1, 2018 using a full or modified retrospective approach with early adoption permitted January 1, 2017.
Accrued Final Capping, Closure and Post Closure	Accrued final capping, closure and post-closure costs include the current and non-current portion of costs associated with obligations for final capping, closure and post-closure of our landfills. We estimate our future final capping, closure and post-closure costs in order to determine the final capping, closure and post-closure expense per ton of waste placed into each landfill. The anticipated time frame for paying these costs varies based on the remaining useful life of each landfill, as well as the duration of the post-closure monitoring period.

ACCOUNTING CHANGES (Tables)

ACCOUNTING CHANGES (Tables)	9 Months Ended
	Sep. 30, 2016
Accounting Changes and Error Corrections [Abstract]
Description of Recent Accounting Standards Updates ("ASU") Adopted	A table providing a brief description of recent Accounting Standards Updates (“ASU”) to the Accounting Standards Codification (“ASC”) issued by the Financial Accounting Standards Board (“FASB”) deemed to have a potentially material effect on our consolidated financial statements upon adoption follows: Standard Description Effect on the Financial Statements or Other Significant Matters Accounting standards that were adopted effective January 1, 2016 ASU 2016-09: Compensation - Stock Compensation (Topic 718) Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The adoption of this ASU resulted in the following: (1) our stock-based compensation accounting policy was updated to record stock-based compensation expense for all equity-based awards by accounting for forfeitures as they occur; (2) our accounting for excess tax benefits and tax deficiencies in the calculation of income tax expense was updated; and (3) excess tax benefits are classified as a cash flow from operating activities and are no longer separated from income tax cash flows and classified as a cash flow from financing activities. ASU 2015-03 and 15: Imputation of Interest (Topic 835-30) These amendments require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The adoption of this ASU resulted in the presentation of debt issuance costs on our balance sheet being treated as a direct reduction of the carrying amount of the debt liability rather than a capitalized other non-current asset. See Note 6, Long-Term Debt for the updated disclosure.
Description of Recent Accounting Standards Updates ("ASU") Not Yet Adopted	A table providing a brief description of recent accounting pronouncements that may have a material effect on our consolidated financial statements upon adoption follows: Standard Description Effect on the Financial Statements or Other Accounting standards that are not yet adopted ASU 2016-02: Leases (Topic 842) Requires that a lessee recognize at the commencement date: a lease liability, which is a lessee‘s obligation to make lease payments arising from a lease, measured on a discounted basis; and a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The adoption of this ASU primarily impacts the balance sheet through the recognition of a right-of-use asset and a lease liability for all leases. This guidance is effective January 1, 2019 using a modified retrospective transition approach with early adoption permitted. ASU 2016-01: Financial Instruments - Overall (Topic 825-10) Requires the following: (1) equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income; (2) entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (3) separate presentation of financial assets and financial liabilities by measurement category and form of financial asset; and (4) the elimination of the disclosure requirement to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost. The adoption of this ASU results in a cumulative-effect adjustment to the balance sheet, the recognition of changes in fair value of certain equity investments in net income, and enhanced disclosure. This guidance is effective January 1, 2018 with a cumulative-effect adjustment. ASU 2014-09, ASU 2015-14, ASU 2016-10 and ASU 2016-12: Revenue from Contracts with Customers (Topic 606) The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We are currently evaluating the alternative methods of adoption and the effect on our consolidated financial statements and related disclosures. This guidance is effective January 1, 2018 using a full or modified retrospective approach with early adoption permitted January 1, 2017.

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Summary of Purchase Price Paid for Acquisitions	A summary of the purchase price for these acquisitions and the allocation of the purchase price for these acquisitions follows: Nine Months Ended 2016 2015 Purchase Price: Cash used in acquisitions $ 2,439 $ — Holdbacks 400 — Total 2,839 — Allocated as follows: Current assets 40 — Land 353 — Buildings 1,360 — Equipment 269 — Other liabilities, net (106 ) — Fair value of assets acquired and liabilities assumed 1,916 — Excess purchase price allocated to goodwill $ 923 $ —
Schedule of Unaudited Pro forma Combined Information	Unaudited pro forma combined information that shows our operational results as though each of the acquisitions completed in the nine months ended September 30, 2016 had occurred as of January 1, 2015 follows. Three Months Ended Nine Months Ended 2016 2015 2016 2015 Revenue $ 151,133 $ 147,008 $ 422,059 $ 408,946 Operating income $ 17,378 $ 12,617 $ 34,868 $ 26,926 Net income (loss) attributable to common stockholders $ 7,537 $ 2,249 $ 5,078 $ (6,093 ) Basic earnings per share attributable to common stockholders $ 0.18 $ 0.06 $ 0.12 $ (0.15 ) Basic weighted average shares outstanding 41,377 40,810 41,169 40,560 Diluted earnings per share attributable to common stockholders $ 0.18 $ 0.05 $ 0.12 $ (0.15 ) Diluted weighted average shares outstanding 42,287 41,283 41,896 40,560

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Activity and Balances Related to Goodwill by Operating Segment	A summary of the activity and balances related to goodwill by operating segment follows: December 31, 2015 Acquisitions September 30, 2016 Eastern region $ 17,429 $ — $ 17,429 Western region 87,503 923 88,426 Recycling 12,315 — 12,315 Other 1,729 — 1,729 Total $ 118,976 $ 923 $ 119,899
Summary of Intangible Assets by Intangible Asset Type	A summary of intangible assets by intangible asset type follows: Covenants Not-to-Compete Client Lists Total Balance, September 30, 2016 Intangible assets $ 17,594 $ 16,071 $ 33,665 Less accumulated amortization (16,288 ) (9,145 ) (25,433 ) $ 1,306 $ 6,926 $ 8,232 Covenants Not-to-Compete Client Lists Total Balance, December 31, 2015 Intangible assets $ 17,266 $ 16,065 $ 33,331 Less accumulated amortization (16,198 ) (7,881 ) (24,079 ) $ 1,068 $ 8,184 $ 9,252
Summary of Intangible Amortization Expense Estimated	A summary of intangible amortization expense estimated for the five fiscal years following the fiscal year ended December 31, 2015 and thereafter follows: Estimated Future Amortization Expense as of September 30, 2016 Fiscal year ending December 31, 2016 $ 531 Fiscal year ending December 31, 2017 $ 1,901 Fiscal year ending December 31, 2018 $ 1,698 Fiscal year ending December 31, 2019 $ 1,330 Fiscal year ending December 31, 2020 $ 1,137 Thereafter $ 1,635

ACCRUED FINAL CAPPING, CLOSUR24

ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE (Tables)	9 Months Ended
	Sep. 30, 2016
Asset Retirement Obligation Disclosure [Abstract]
Summary of Changes to Accrued Capping, Closure and Post-Closure Liabilities	A summary of the changes to accrued final capping, closure and post-closure liabilities follows: Nine Months Ended 2016 2015 Beginning balance $ 41,041 $ 39,829 Obligations incurred 1,828 1,971 Revisions in estimates (1) (56 ) — Accretion expense 2,688 2,513 Obligations settled (2) (601 ) (2,209 ) Ending balance $ 44,900 $ 42,104 (1) Relates to changes in estimates and assumptions concerning the anticipated waste flow, cost and timing of future final capping, closure and post-closure activities at certain of our landfills. (2) Includes amounts that are being processed through accounts payable as a part of our disbursement cycle.

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Summary of Components of Long-Term Debt and Capital Leases by Debt Instrument	A summary of long-term debt and capital leases by debt instrument follows: September 30, December 31, Senior Secured Asset-Based Revolving Credit Facility: Due February 2020; bearing interest at one-month LIBOR plus 2.25% $ 56,299 $ 57,422 Tax-Exempt Bonds: New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014 due December 2044 - fixed rate interest period through 2019, bearing interest at 3.75% 25,000 25,000 New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014R-2 due December 2044 - fixed rate interest period through 2026, bearing interest at 3.125% 15,000 — Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-2 due January 2025 - fixed rate interest period through 2017, bearing interest at 6.25% 21,400 21,400 Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015 due August 2035 - fixed rate interest period through 2025, bearing interest at 5.125% 15,000 15,000 Vermont Economic Development Authority Solid Waste Disposal Long-Term Revenue Bonds Series 2013 due April 2036 - fixed rate interest period through 2018, bearing interest at 4.75% 16,000 16,000 Business Finance Authority of the State of New Hampshire Solid Waste Disposal Revenue Bonds Series 2013 due April 2029 - fixed rate interest period through 2019, bearing interest at 4.00% 11,000 11,000 Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-1; letter of credit backed due January 2025 - variable rate interest period through 2017, bearing interest at SIFMA Index 3,600 3,600 Other: Capital leases maturing through April 2023, bearing interest at up to 7.70% 5,287 4,130 Notes payable maturing through January 2021, bearing interest at up to 7.00% 1,143 1,167 Senior Subordinated Notes: Due February 2019; bearing interest at 7.75% 345,570 370,300 Principal amount of long-term debt and capital leases 515,299 525,019 Less—unamortized discount and debt issuance costs (1) 14,698 17,586 Long-term debt and capital leases less unamortized discount and debt issuance costs 500,601 507,433 Less—current maturities of long-term debt 1,562 1,448 $ 499,039 $ 505,985 (1) A summary of unamortized discount and debt issuance costs by debt instrument follows: September 30, December 31, Senior Secured Asset-Based Revolving Credit Facility $ 4,637 $ 5,593 New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014 1,267 1,407 New York State Environmental Facilities Corporation Solid Waste Disposal Revenue Bonds Series 2014R-2 586 — Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-2 518 566 Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2015 778 830 Vermont Economic Development Authority Solid Waste Disposal Long-Term Revenue Bonds Series 2013 612 636 Business Finance Authority of the State of New Hampshire Solid Waste Disposal Revenue Bonds Series 2013 595 690 Finance Authority of Maine Solid Waste Disposal Revenue Bonds Series 2005R-1 32 35 Senior Subordinated Notes 5,673 7,829 $ 14,698 $ 17,586

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Summary of Environmental Liability Associated with Potsdam	A summary of the changes to the environmental remediation liability associated with the Potsdam environmental remediation liability follows: Nine Months Ended September 30, 2016 2015 Beginning balance $ 5,221 $ 5,142 Accretion expense — 59 Obligations settled (1) (255 ) — Ending balance $ 4,966 $ 5,201 (1) Includes amounts that are being processed through accounts payable as a part of our disbursement cycle.

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Summary of Stock Option Activity	A summary of stock option activity follows: Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value Outstanding, December 31, 2015 1,297 $ 7.03 Granted — $ — Exercised — $ — Forfeited (196 ) $ 12.93 Outstanding, September 30, 2016 1,101 $ 5.98 5.7 $ 4,993 Exercisable, September 30, 2016 800 $ 5.95 4.6 $ 3,710 Expected to vest, September 30, 2016 1,100 $ 5.98 5.6 $ 4,987
Summary of Restricted Stock, Restricted Stock Unit and Performance-based Stock Unit Activity	A summary of restricted stock, restricted stock unit and performance-based stock unit activity follows: Restricted Stock, Restricted Stock Units, and Performance-Based Stock Units (1) Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value Outstanding, December 31, 2015 962 $ 4.49 Granted 400 $ 6.32 Class A Common Stock Vested (404 ) $ 4.40 Forfeited (7 ) $ 5.52 Outstanding, September 30, 2016 951 $ 5.29 1.8 $ 4,768 Expected to vest, September 30, 2016 811 $ 5.24 1.7 $ 4,106 (1) Performance-based stock units are included at the 100% attainment level. Attainment of the maximum performance targets could result in the issuance of an additional 43 shares of Class A common stock.
Summary of Accumulated Other Comprehensive (Loss) Income, Net of Tax	A summary of the changes in the balances of each component of accumulated other comprehensive (loss) income , net of tax follows: Marketable Securities Balance, December 31, 2015 $ 7 Other comprehensive loss before reclassifications (50 ) Amounts reclassified from accumulated other comprehensive (loss) income — Net current-period other comprehensive loss (50 ) Balance, September 30, 2016 $ (43 )

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Summary of Numerator and Denominators Used in Computation of Earnings Per Share	A summary of the numerator and denominators used in the computation of earnings per share follows: Three Months Ended Nine Months Ended 2016 2015 2016 2015 Numerator: Net income (loss) attributable to common stockholders $ 7,537 $ 2,296 $ 5,125 $ (5,951 ) Denominators: Number of shares outstanding, end of period: Class A common stock 40,500 39,978 40,500 39,978 Class B common stock 988 988 988 988 Unvested restricted stock (109 ) (127 ) (109 ) (127 ) Effect of weighted average shares outstanding (2 ) (29 ) (210 ) (279 ) Basic weighted average common shares outstanding 41,377 40,810 41,169 40,560 Impact of potentially dilutive securities: Dilutive effect of stock options and other stock awards 910 473 727 — Diluted weighted average common shares outstanding 42,287 41,283 41,896 40,560 Anti-dilutive potentially issuable shares 322 665 322 2,157

FAIR VALUE OF FINANCIAL INSRU29

FAIR VALUE OF FINANCIAL INSRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis	Summaries of our financial assets and liabilities that are measured at fair value on a recurring basis follow: Fair Value Measurement at September 30, 2016 Using: Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Restricted cash - capital projects $ — $ — $ — Restricted investments - landfill closure 931 — — Total $ 931 $ — $ — Fair Value Measurement at December 31, 2015 Using: Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Assets: Restricted cash - capital projects $ 1,348 $ — $ — Restricted investments - landfill closure 903 — — Total $ 2,251 $ — $ — Liabilities: Interest rate derivative $ — $ 178 $ —

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2016
Segment Reporting [Abstract]
Summary of Financial Information by Reportable Segment	Three Months Ended September 30, 2016 Segment Outside revenues Inter-company revenue Depreciation and amortization Operating income Total assets Eastern $ 47,238 $ 12,775 $ 7,291 $ 4,452 $ 206,177 Western 63,171 18,560 7,010 11,392 326,862 Recycling 14,412 94 1,055 1,529 48,531 Other 26,312 530 819 5 53,685 Eliminations — (31,959 ) — — — Total $ 151,133 $ — $ 16,175 $ 17,378 $ 635,255 Three Months Ended September 30, 2015 Segment Outside revenues Inter-company revenue Depreciation and amortization Operating income (loss) Total assets Eastern $ 46,143 $ 12,531 $ 6,956 $ 4,523 $ 210,292 Western 62,387 18,236 7,617 7,792 323,915 Recycling 12,700 318 1,130 277 50,038 Other 24,955 300 682 104 59,209 Eliminations — (31,385 ) — — — Total $ 146,185 $ — $ 16,385 $ 12,696 $ 643,455 Nine Months Ended September 30, 2016 Segment Outside revenues Inter-company revenue Depreciation and amortization Operating income (loss) Total assets Eastern $ 131,630 $ 34,003 $ 20,618 $ 6,742 $ 206,177 Western 175,093 51,300 20,409 24,561 326,862 Recycling 37,865 1,026 3,187 923 48,531 Other 76,648 1,213 2,216 2,721 53,685 Eliminations — (87,542 ) — — — Total $ 421,236 $ — $ 46,430 $ 34,947 $ 635,255 Nine Months Ended September 30, 2015 Segment Outside revenues Inter-company revenue Depreciation and amortization Operating income (loss) Total assets Eastern $ 123,233 $ 31,948 $ 18,946 $ 7,224 $ 210,292 Western 173,429 51,138 22,029 20,471 323,915 Recycling 34,456 575 3,356 (2,134 ) 50,038 Other 75,358 791 2,043 1,603 59,209 Eliminations — (84,452 ) — — — Total $ 406,476 $ — $ 46,374 $ 27,164 $ 643,455
Summary of Revenues Attributable to Services Provided by Company	A summary of our revenues attributable to services provided follows: Three Months Ended Nine Months Ended 2016 2015 2016 2015 Collection $ 65,581 $ 63,588 $ 187,117 $ 177,550 Disposal 43,412 43,168 115,050 114,999 Power generation 1,610 1,694 4,777 5,305 Processing 1,974 1,866 4,694 4,652 Solid waste operations 112,577 110,316 311,638 302,506 Organics 10,266 9,753 31,372 29,619 Customer solutions 13,878 13,416 40,361 39,895 Recycling 14,412 12,700 37,865 34,456 Total revenues $ 151,133 $ 146,185 $ 421,236 $ 406,476

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details)	9 Months Ended
	Sep. 30, 2016regional_operating_segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of regional operating segments	2

BUSINESS COMBINATIONS - Additio

BUSINESS COMBINATIONS - Additional Information (Details)	9 Months Ended
	Sep. 30, 2016transfer_station
Western Region | Transfer Stations Acquisition
Business Acquisition [Line Items]
Number of transfer stations acquired	3

BUSINESS COMBINATIONS - Summary

BUSINESS COMBINATIONS - Summary of Purchase Price Paid for Acquisitions (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Allocated as follows:
Excess purchase price allocated to goodwill	$ 119,899		$ 118,976
Transfer Stations Acquisition
Purchase Price:
Cash used in acquisitions	2,439	$ 0
Holdbacks	400	0
Total	2,839	0
Allocated as follows:
Current assets	40	0
Land	353	0
Buildings	1,360	0
Equipment	269	0
Other liabilities, net	(106)	0
Fair value of assets acquired and liabilities assumed	1,916	0
Excess purchase price allocated to goodwill	$ 923	$ 0

BUSINESS COMBINATIONS - Schedul

BUSINESS COMBINATIONS - Schedule of Unaudited Pro forma Combined Information (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Business Combinations [Abstract]
Revenue	$ 151,133	$ 147,008	$ 422,059	$ 408,946
Operating income	17,378	12,617	34,868	26,926
Net income (loss) attributable to common stockholders	$ 7,537	$ 2,249	$ 5,078	$ (6,093)
Basic earnings per share attributable to common stockholders (in USD per share)	$ 0.18	$ 0.06	$ 0.12	$ (0.15)
Basic weighted average common shares outstanding (in shares)	41,377	40,810	41,169	40,560
Diluted earnings per share attributable to common stockholders (in USD per share)	$ 0.18	$ 0.05	$ 0.12	$ (0.15)
Diluted weighted average common shares outstanding (in shares)	42,287	41,283	41,896	40,560

GOODWILL AND INTANGIBLE ASSET35

GOODWILL AND INTANGIBLE ASSETS - Schedule of Activity and Balances Related to Goodwill by Operating Segment (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 118,976
Acquisitions	923
Goodwill, ending balance	119,899
Eastern Region
Goodwill [Roll Forward]
Goodwill, beginning balance	17,429
Acquisitions	0
Goodwill, ending balance	17,429
Western Region
Goodwill [Roll Forward]
Goodwill, beginning balance	87,503
Acquisitions	923
Goodwill, ending balance	88,426
Recycling
Goodwill [Roll Forward]
Goodwill, beginning balance	12,315
Acquisitions	0
Goodwill, ending balance	12,315
Other
Goodwill [Roll Forward]
Goodwill, beginning balance	1,729
Acquisitions	0
Goodwill, ending balance	$ 1,729

GOODWILL AND INTANGIBLE ASSET36

GOODWILL AND INTANGIBLE ASSETS - Summary of Intangible Assets by Intangible Asset Type (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 33,665	$ 33,331
Less accumulated amortization	(25,433)	(24,079)
Intangible assets, net	8,232	9,252
Covenants Not-to-Compete
Finite-Lived Intangible Assets [Line Items]
Intangible assets	17,594	17,266
Less accumulated amortization	(16,288)	(16,198)
Intangible assets, net	1,306	1,068
Client Lists
Finite-Lived Intangible Assets [Line Items]
Intangible assets	16,071	16,065
Less accumulated amortization	(9,145)	(7,881)
Intangible assets, net	$ 6,926	$ 8,184

GOODWILL AND INTANGIBLE ASSET37

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible amortization expenses	$ 561	$ 595	$ 1,604	$ 1,977

GOODWILL AND INTANGIBLE ASSET38

GOODWILL AND INTANGIBLE ASSETS - Summary of Intangible Amortization Expense Estimated (Detail) $ in Thousands	Sep. 30, 2016USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated Future Amortization Expense, For the fiscal year ending December 31, 2016	$ 531
Estimated Future Amortization Expense, For the fiscal year ending December 31, 2017	1,901
Estimated Future Amortization Expense, For the fiscal year ending December 31, 2018	1,698
Estimated Future Amortization Expense, For the fiscal year ending December 31, 2019	1,330
Estimated Future Amortization Expense, For the fiscal year ending December 31, 2020	1,137
Estimated Future Amortization Expense, Thereafter	$ 1,635

ACCRUED FINAL CAPPING, CLOSUR39

ACCRUED FINAL CAPPING, CLOSURE AND POST CLOSURE - Summary of Changes to Accrued Capping, Closure and Post-Closure Liabilities (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Beginning balance	$ 41,041	$ 39,829
Obligations incurred	1,828	1,971
Revisions in estimates	(56)	0
Accretion expense	2,688	2,513
Obligations settled	(601)	(2,209)
Ending balance	$ 44,900	$ 42,104

LONG-TERM DEBT - Summary of Com

LONG-TERM DEBT - Summary of Components of Long-Term Debt and Capital Leases by Debt Instrument (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt and capital lease	$ 515,299	$ 525,019
Less—unamortized discount and debt issuance costs	14,698	17,586
Long-term debt and capital leases less unamortized discount and debt issuance costs	500,601	507,433
Less—current maturities of long-term debt	1,562	1,448
Non current portion of long term debt and capital lease obligation	499,039	505,985
Senior Secured Asset Based Revolving Credit Facility, Due 2020
Debt Instrument [Line Items]
Long-term debt and capital lease	56,299	57,422
Less—unamortized discount and debt issuance costs	4,637	5,593
Revenue Bonds Series 2014 Due December 2044
Debt Instrument [Line Items]
Long-term debt and capital lease	25,000	25,000
Less—unamortized discount and debt issuance costs	1,267	1,407
Revenue Bonds Series 2014R-2, Due December 2044
Debt Instrument [Line Items]
Long-term debt and capital lease	15,000	0
Less—unamortized discount and debt issuance costs	586	0
Revenue Bonds Series 2005R-2, Due January 2025
Debt Instrument [Line Items]
Long-term debt and capital lease	21,400	21,400
Less—unamortized discount and debt issuance costs	518	566
Revenue Bonds Series 2015 Due August 2035
Debt Instrument [Line Items]
Long-term debt and capital lease	15,000	15,000
Less—unamortized discount and debt issuance costs	778	830
Long-Term Revenue Bonds Series 2013 Due April 2036
Debt Instrument [Line Items]
Long-term debt and capital lease	16,000	16,000
Less—unamortized discount and debt issuance costs	612	636
Revenue Bonds Series 2013 Due April 2029
Debt Instrument [Line Items]
Long-term debt and capital lease	11,000	11,000
Less—unamortized discount and debt issuance costs	595	690
Revenue Bond Series 2013 Letter Of Credit Backed Due 2029
Debt Instrument [Line Items]
Less—unamortized discount and debt issuance costs	32	35
Revenue Bonds Series, 2005R-1, Due January 2025
Debt Instrument [Line Items]
Long-term debt and capital lease	3,600	3,600
Capital Lease Obligations
Debt Instrument [Line Items]
Long-term debt and capital lease	5,287	4,130
Notes Payable
Debt Instrument [Line Items]
Long-term debt and capital lease	1,143	1,167
Senior Subordinated Notes Due 2019 Notes
Debt Instrument [Line Items]
Long-term debt and capital lease	345,570	370,300
Less—unamortized discount and debt issuance costs	$ 5,673	$ 7,829

LONG-TERM DEBT - Summary of C41

LONG-TERM DEBT - Summary of Components of Long-Term Debt and Capital Leases by Debt Instruments, Interest Rates (Detail)	9 Months Ended
	Sep. 30, 2016
Senior Secured Asset Based Revolving Credit Facility, Due 2020
Debt Instrument [Line Items]
Debt instrument variable rate basis	2.25%
Revenue Bonds Series 2014 Due December 2044
Debt Instrument [Line Items]
Debt instrument stated percentage	3.75%
Revenue Bonds Series 2014R-2, Due December 2044
Debt Instrument [Line Items]
Debt instrument stated percentage	3.125%
Revenue Bonds Series 2005R-2, Due January 2025
Debt Instrument [Line Items]
Debt instrument stated percentage	6.25%
Revenue Bonds Series 2015 Due August 2035
Debt Instrument [Line Items]
Debt instrument stated percentage	5.125%
Long-Term Revenue Bonds Series 2013 Due April 2036
Debt Instrument [Line Items]
Debt instrument stated percentage	4.75%
Revenue Bonds Series 2013 Due April 2029
Debt Instrument [Line Items]
Debt instrument stated percentage	4.00%
Capital Lease Obligations
Debt Instrument [Line Items]
Debt instrument stated percentage	7.70%
Notes Payable
Debt Instrument [Line Items]
Debt instrument stated percentage	7.00%
Senior Subordinated Notes Due 2019 Notes
Debt Instrument [Line Items]
Debt instrument stated percentage	7.75%

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Debt Instrument [Line Items]
Gain (loss) on debt extinguishment		$ (191,000)	$ (345,000)	$ (736,000)	$ (866,000)
New York Bonds 2016
Debt Instrument [Line Items]
Carrying value of bonds		$ 15,000,000		$ 15,000,000
Senior Subordinated Debt | Senior Subordinated Notes Due 2019 Notes
Debt Instrument [Line Items]
Debt instrument interest rate		7.75%		7.75%
Subsequent Event
Debt Instrument [Line Items]
Redemption price percentage	101.938%
Subsequent Event | Secured Debt | Term Loan B Facility
Debt Instrument [Line Items]
Aggregate principal amount	$ 350,000,000
Subsequent Event | Revolving Line of Credit Facility | Line of Credit
Debt Instrument [Line Items]
Aggregate principal amount	$ 160,000,000

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail)	1 Months Ended		9 Months Ended	12 Months Ended
	Apr. 30, 2011USD ($)	May 31, 2009USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Feb. 29, 2016Resident	Jan. 29, 2016	Dec. 20, 2000a
Southbridge Recycling and Disposal Park, Inc.
Loss Contingencies [Line Items]
Number of resident's homes representing legal suit | Resident					40
Minimum
Loss Contingencies [Line Items]
Investigative expenditure incurred, expect recovery amount			$ 1,993,000
Expera Old Town LLC
Loss Contingencies [Line Items]
Litigation settlement payment period			5 years
Reserve related with settlement			$ 1,420,000	$ 2,616,000
Contract settlement charge				1,940,000
Reserve related with settlement				$ 676,000
Reserve for legal costs			34,000
Expera Old Town LLC | Maximum
Loss Contingencies [Line Items]
Annual fuel replacement fee (up to)			2,000,000
Expera Old Town LLC | Upon Execution of Settlement Agreement
Loss Contingencies [Line Items]
Litigation settlement			1,250,000
Expera Old Town LLC | Five Years Following Execution of Settlement Agreement
Loss Contingencies [Line Items]
Litigation settlement			$ 350,000
Potsdam Environmental Remediation Liability
Loss Contingencies [Line Items]
Scrap yard and solid waste transfer station (in acres) | a							25
Estimate of total undiscounted costs associated with implementing the preferred remedies	$ 12,130,000	$ 10,219,000
Remediation activities, participant share percentage						15.00%
Risk free interest rate			1.80%

COMMITMENTS AND CONTINGENCIES44

COMMITMENTS AND CONTINGENCIES - Summary of Environmental Liability Associated with Potsdam (Detail) - Potsdam Environmental Remediation Liability - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	$ 5,221	$ 5,142
Obligations settled	(255)	0
Ending balance	4,966	5,201
Accretion Expense
Accrual for Environmental Loss Contingencies [Roll Forward]
Accretion expense	$ 0	$ 59

STOCKHOLDERS' EQUITY - Addition

STOCKHOLDERS' EQUITY - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Apr. 30, 2007
Restricted Stock, Restricted Stock Units, and Performance-Based Stock Units
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	$ 585	$ 706	$ 1,863	$ 1,785
Restricted Stock and Restricted Stock Unit
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense, weighted average period			1 year 8 months 4 days
Total fair value of other stock awards vested	50		$ 2,703
Unrecognized stock-based compensation expense	2,907		$ 2,907
Performance-Based Stock Units
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense, weighted average period			2 years 3 months
Stock Options
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	143	161	$ 435	478
Unrecognized stock-based compensation expense	782		$ 782
Unrecognized stock-based compensation expense, weighted average period			1 year 7 months 20 days
Amended and Restated 1997 Employee Stock Purchase Plan
Limited Partners' Capital Account [Line Items]
Stock-based compensation expense	28	$ 24	$ 79	$ 62
Non-Employee Director | Restricted Stock Awards
Limited Partners' Capital Account [Line Items]
Options vesting period			3 years
Minimum | 2006 Stock Incentive Plan
Limited Partners' Capital Account [Line Items]
Options vesting period			1 year
Maximum | Performance-Based Stock Units
Limited Partners' Capital Account [Line Items]
Unrecognized stock-based compensation expense	$ 431		$ 431
Maximum | 2006 Stock Incentive Plan
Limited Partners' Capital Account [Line Items]
Options granted period			10 years
Options vesting period			4 years
Class A Common Stock | 2006 Stock Incentive Plan
Limited Partners' Capital Account [Line Items]
Common stock, authorized shares (in shares)					2,475,000
Number of shares available for future grant (in shares)	646,000		646,000

STOCKHOLDERS' EQUITY - Summary

STOCKHOLDERS' EQUITY - Summary of Stock Option Activity (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
Stock Options
Beginning balance, outstanding (in shares) | shares	1,297
Granted (in shares) | shares	0
Exercised (in shares) | shares	0
Forfeited (in shares) | shares	(196)
Ending balance, outstanding (in shares) | shares	1,101
Exercisable at end of period (in shares) | shares	800
Expected to vest at end of period (in shares) | shares	1,100
Weighted Average Exercise Price
Beginning balance, Outstanding (in USD per share) | $ / shares	$ 7.03
Granted (in USD per share) | $ / shares	0
Exercised (in USD per share) | $ / shares	0
Forfeited (in USD per share) | $ / shares	12.93
Ending balance, Outstanding (in USD per share) | $ / shares	5.98
Exercisable at end of period (in USD per share) | $ / shares	5.95
Expected to vest at end of period (in USD per share) | $ / shares	$ 5.98
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted Average Remaining Contractual Term, Outstanding	5 years 8 months 12 days
Weighted Average Remaining Contractual Term, Exercisable	4 years 7 months 6 days
Weighted Average Remaining Contractual Term, Expected to vest	5 years 7 months 6 days
Aggregate Intrinsic Value, Outstanding at end of period | $	$ 4,993
Aggregate Intrinsic Value, Exercisable at end of period | $	3,710
Aggregate Intrinsic Value, Expected to vest at end of period | $	$ 4,987

STOCKHOLDERS' EQUITY - Summar47

STOCKHOLDERS' EQUITY - Summary of Restricted Stock, Restricted Stock Unit and Performance-based Stock Unit Activity (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
Weighted Average Exercise Price
Outstanding at beginning of period (in USD per share) | $ / shares	$ 4.49
Granted (in USD per share) | $ / shares	6.32
Forfeited (in USD per share) | $ / shares	5.52
Outstanding at end of period (in USD per share) | $ / shares	5.29
Expected to vest at end of period (in USD per share) | $ / shares	$ 5.24
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Weighted Average Remaining Contractual Term, Outstanding	1 year 9 months
Weighted Average Remaining Contractual Term, Expected to vest	1 year 8 months 15 days
Aggregate Intrinsic Value, Outstanding at end of period | $	$ 4,768
Aggregate Intrinsic Value, Expected to vest at end of period | $	$ 4,106
Restricted Stock, Restricted Stock Units, and Performance-Based Stock Units
Restricted Stock, Restricted Stock Units, and Performance-Based Stock Units
Outstanding at beginning of period | shares	962
Granted (in shares) | shares	400
Forfeited (in shares) | shares	(7)
Outstanding at end of period | shares	951
Expected to vest at end of period (in shares) | shares	811
Class A Common Stock
Weighted Average Exercise Price
Class A Common Stock Vested (in USD per share) | $ / shares	$ 4.40
Class A Common Stock | Restricted Stock, Restricted Stock Units, and Performance-Based Stock Units
Restricted Stock, Restricted Stock Units, and Performance-Based Stock Units
Class A Common Stock Vested (in shares) | shares	(404)

STOCKHOLDERS' EQUITY - Summar48

STOCKHOLDERS' EQUITY - Summary of Restricted Stock, Restricted Stock Unit and Performance-based Stock Unit Activity Footnote (Detail) - Performance-Based Stock Units	9 Months Ended
	Sep. 30, 2016shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance-based stock units, percentage of attainment level	100.00%
Class A Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance-based stock units	43,000

STOCKHOLDERS' EQUITY - Summar49

STOCKHOLDERS' EQUITY - Summary of Accumulated Other Comprehensive (Loss) Income, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance			$ (21,597)
Other comprehensive loss, net of tax	$ (10)	$ (44)	(50)	$ (75)
Ending balance	(13,907)		(13,907)
Marketable Securities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Beginning balance			7
Other comprehensive loss before reclassifications			(50)
Amounts reclassified from accumulated other comprehensive (loss) income			0
Other comprehensive loss, net of tax			(50)
Ending balance	$ (43)		$ (43)

EARNINGS PER SHARE - Summary of

EARNINGS PER SHARE - Summary of Numerator and Denominators Used in Computation of Earnings Per Share (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Numerator:
Net income (loss) attributable to common stockholders	$ 7,537	$ 2,296	$ 5,125	$ (5,951)
Number of shares outstanding, end of period:
Unvested restricted stock (in shares)	(109,000)	(127,000)	(109,000)	(127,000)
Effect of weighted average shares outstanding (in shares)	(2,000)	(29,000)	(210,000)	(279,000)
Basic weighted average common shares outstanding (in shares)	41,377,000	40,810,000	41,169,000	40,560,000
Impact of potentially dilutive securities:
Dilutive effect of stock options and restricted and other stock awards (in shares)	910,000	473,000	727,000	0
Diluted weighted average common shares outstanding (in shares)	42,287,000	41,283,000	41,896,000	40,560,000
Antidilutive potentially issuable shares (in shares)	322,000	665,000	322,000	2,157,000
Class A Common Stock
Number of shares outstanding, end of period:
Common stock, outstanding shares (in shares)	40,500,000	39,978,000	40,500,000	39,978,000	40,064,000
Class B Common Stock
Number of shares outstanding, end of period:
Common stock, outstanding shares (in shares)	988,000	988,000	988,000	988,000	988,000

FAIR VALUE OF FINANCIAL INSRU51

FAIR VALUE OF FINANCIAL INSRUMENTS - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Assets:
Restricted assets	$ 931	$ 2,251
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Measurements, Recurring
Assets:
Restricted assets	931	2,251
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Measurements, Recurring | Restricted Assets - Capital Projects
Assets:
Restricted assets	0	1,348
Quoted Prices in Active Markets for Identical Assets (Level 1) | Fair Value, Measurements, Recurring | Restricted Assets - Landfill Closure
Assets:
Restricted assets	$ 931	903
Significant Other Observable Inputs (Level 2) | Fair Value, Measurements, Recurring
Liabilities:
Interest rate derivative		$ 178

FAIR VALUE OF FINANCIAL INSRU52

FAIR VALUE OF FINANCIAL INSRUMENTS - Additional Information (Detail) $ in Thousands	Sep. 30, 2016USD ($)
Significant Other Observable Inputs (Level 2)
Debt Instrument [Line Items]
Carrying value of revolver debt	$ 56,299
Fair Value | Fixed Rate Bonds
Debt Instrument [Line Items]
Fair value of fixed rate debt	460,674
Carrying Value | Fixed Rate Bonds
Debt Instrument [Line Items]
Fair value of fixed rate debt	$ 448,970

DIVESTITURE TRANSACTIONS - Addi

DIVESTITURE TRANSACTIONS - Additional Information (Detail) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Apr. 30, 2013	Dec. 31, 2015	Mar. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture transactions	$ 0	$ 0		$ 0	$ (5,611,000)
Remaining divestiture costs	$ 16,830,000			16,830,000			$ 17,765,000
Proceeds from sale of assets				$ 0	5,335,000
Western Region
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received from sale of assets			$ 872,000
Divestiture transactions					(677,000)
Casella-Altela Regional Environmental Services, LLC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture transactions					(2,850,000)
Membership interest	51.00%			51.00%
Proceeds from sale of assets					3,500,000
Casella-Altela Regional Environmental Services, LLC | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture transactions					(928,000)
Proceeds from sale of assets					1,050,000
Altela, Inc.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Membership interest								49.00%
Maine Energy Facility
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Divestiture transactions					$ 1,157,000
Undiscounted purchase consideration						$ 6,650,000
Undiscounted purchase consideration paid in installments						21 years
Remaining divestiture costs	$ 0			$ 0

SEGMENT REPORTING - Summary of

SEGMENT REPORTING - Summary of Financial Information by Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Segment Reporting Information [Line Items]
Revenues	$ 151,133	$ 146,185	$ 421,236	$ 406,476
Depreciation and amortization	16,175	16,385	46,430	46,374
Operating income (loss)	17,378	12,696	34,947	27,164
Total assets	635,255	643,455	635,255	643,455	$ 633,669
Operating Segments
Segment Reporting Information [Line Items]
Revenues			421,236	406,476
Operating Segments | Eastern Region
Segment Reporting Information [Line Items]
Revenues	47,238	46,143	131,630	123,233
Depreciation and amortization	7,291	6,956	20,618	18,946
Operating income (loss)	4,452	4,523	6,742	7,224
Total assets	206,177	210,292	206,177	210,292
Operating Segments | Western Region
Segment Reporting Information [Line Items]
Revenues	63,171	62,387	175,093	173,429
Depreciation and amortization	7,010	7,617	20,409	22,029
Operating income (loss)	11,392	7,792	24,561	20,471
Total assets	326,862	323,915	326,862	323,915
Operating Segments | Recycling
Segment Reporting Information [Line Items]
Revenues	14,412	12,700	37,865	34,456
Depreciation and amortization	1,055	1,130	3,187	3,356
Operating income (loss)	1,529	277	923	(2,134)
Total assets	48,531	50,038	48,531	50,038
Operating Segments | Other
Segment Reporting Information [Line Items]
Revenues	26,312	24,955	76,648	75,358
Depreciation and amortization	819	682	2,216	2,043
Operating income (loss)	5	104	2,721	1,603
Total assets	53,685	59,209	53,685	59,209
Inter-company revenue
Segment Reporting Information [Line Items]
Revenues	(31,959)	(31,385)	(87,542)	(84,452)
Total assets		0		0
Inter-company revenue | Eastern Region
Segment Reporting Information [Line Items]
Revenues	12,775	12,531	34,003	31,948
Inter-company revenue | Western Region
Segment Reporting Information [Line Items]
Revenues	18,560	18,236	51,300	51,138
Inter-company revenue | Recycling
Segment Reporting Information [Line Items]
Revenues	94	318	1,026	575
Inter-company revenue | Other
Segment Reporting Information [Line Items]
Revenues	$ 530	$ 300	$ 1,213	$ 791

SEGMENT REPORTING - Summary o55

SEGMENT REPORTING - Summary of Revenues Attributable to Services Provided by Company (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Revenue from External Customer [Line Items]
Revenues	$ 151,133	$ 146,185	$ 421,236	$ 406,476
Collection
Revenue from External Customer [Line Items]
Revenues	65,581	63,588	187,117	177,550
Disposal
Revenue from External Customer [Line Items]
Revenues	43,412	43,168	115,050	114,999
Power generation
Revenue from External Customer [Line Items]
Revenues	1,610	1,694	4,777	5,305
Processing
Revenue from External Customer [Line Items]
Revenues	1,974	1,866	4,694	4,652
Solid waste operations
Revenue from External Customer [Line Items]
Revenues	112,577	110,316	311,638	302,506
Organics
Revenue from External Customer [Line Items]
Revenues	10,266	9,753	31,372	29,619
Customer solutions
Revenue from External Customer [Line Items]
Revenues	13,878	13,416	40,361	39,895
Recycling
Revenue from External Customer [Line Items]
Revenues	$ 14,412	$ 12,700	$ 37,865	$ 34,456