The City of New Hudson opens a landfill and estimates that the capacity is 2,000,000 cubic yards. Once capacity is reached, the city estimates that it will cost $7,500,000 to close and care for the landfill after closure. The estimated closure cost for the first year would be $80,000 if 25,000 cubic yards of capacity is used in the first year. The journal entry to record the estimated cost would include a debit to which of the following