PART II  NOTE 9 Discontinued Operations NOTE 8  Asset Retirement Obligations NOTE 9 Discontinued  Operations Year Ended December 31, 2009 Year Ended December 31, 2010 For the year ended December 31, 2009, we recorded a $30.1 million  ($18.7 million after-tax) charge to discontinued operations related  primarily to environmental issues and legal reserves and expenses.  Environmental charges of $7.1 million ($4.4 million after-tax) relate  primarily to a provision increase for environmental issues at our Front  Royal and Middleport sites as well as for operating and maintenance  activities partially offset by recoveries. We also recorded increases to legal  reserves and expenses in the amount of $23.0 million ($14.3 million  after-tax). For the year ended December 31, 2010, we recorded a $63.7 million  ($39.5 million after-tax) charge to discontinued operations related  primarily to environmental issues and legal reserves and expenses.  Environmental charges of $38.7 million ($24.0 million after-tax)  relate primarily to a provision increase for environmental issues at our  Middleport sites as well as for operating and maintenance activities  partially offset by recoveries. See the table showing our environmental  reserves in Note 10. We also recorded increases to legal reserves and  expenses in the amount of $25.0 million ($15.5 million after-tax). Our discontinued operations represent adjustments to retained liabilities primarily related to operations discontinued between 1976 and 2001.  The primary liabilities retained include environmental liabilities, other post-retirement benefit liabilities, self-insurance and long-term obligations  related to legal proceedings. Our discontinued operations comprised the following: value of these obligations was immaterial at December 31, 2010 and  2009. We have also determined that the liability for certain other AROs  cannot currently be calculated as the settlement dates are not reasonably  estimable. We will recognize the liability for these AROs when sufficient  information exists to estimate a range of potential settlement dates. The changes in the carrying amounts of AROs for the years ended  December 31, 2010 and 2009 are as follows: We have mining operations in Green River, Wyoming for our soda ash  business as well as mining operations in our lithium operations. We  have legal reclamation obligations related to these facilities upon closure  of the mines. Additionally, we have obligations at the majority of our  manufacturing facilities in the event of a permanent plant shutdown.  Certain of these obligations are recorded in our environmental reserves  described in Note 10. For certain AROs not already accrued, we have  calculated the fair value of these AROs and concluded that the present  (1) This increase in 2009 was primarily associated with our decision to phase out operations at our Barcelona, Bromborough and Bayport, Texas facilities and in 2010, the Huelva facility.  As a result of these decisions, the estimated settlement dates associated with asset retirement obligations at the facilities were accelerated, resulting in an increase to the liability and an  increase to capitalized asset retirement costs. The capitalized asset retirement costs were depreciated on an accelerated basis over the remaining period that we operated the facilities. See  Note 7 for further details on the phase outs and restructuring initiatives. (2) The additions to the ARO liability primarily related to the acquisitions in our Specialty Chemicals segment. Refer to Note 3. 49 FMC CORPORATION    2010 Form 10K (in Millions) Year Ended December 31, 2010 2009 2008 Adjustment for workers’ compensation, product liability, and other postretirement benefi ts related  to previously discontinued operations (net of income tax expense of $0.4 million, $0.2 million  and $0.2 million for 2010, 2009 and 2008, respectively) $0.8 $0.5 $0.1 Provision for environmental liabilities and legal reserves and expenses related to previously discontinued  operations (net of income tax benefit of $24.2 million, $11.4 million and $15.2 million in 2010, 2009  and 2008, respectively) (39.5) (18.7) (25.0) Income from an adjustment associated with a tax matter related to a previously discontinued operation 5.1 — — DISCONTINUED OPERATIONS, NET OF INCOME TAXES $(33.6) $(18.2) $(24.9) (in Millions) Balance at December 31, 2008 $7.7 Acceleration due to facility shutdowns  (1) 11.7 Additional ARO liability  (2) 1.0 Accretion expense 0.4 Payments (5.7) Balance at December 31, 2009 $15.1 Acceleration due to facility shutdowns  (1) 28.8 Adjustment to previously recorded ARO liability (0.9) Accretion expense 0.3 Payments (8.7) BALANCE AT DECEMBER 31, 2010 $34.6