MOSAIC CO | 2013 | FY | 3


    December 31,  May 31,
 (in millions)  2013  2013  2012
 AROs, beginning of year $ 658.5 $ 600.3 $ 573.1
 Liabilities incurred   13.6   38.7   27.8
 Liabilities settled   (37.0)   (73.2)   (98.4)
 Accretion expense   21.6   33.3   32.4
 Revisions in estimated cash flows   67.2   59.4   65.4
 AROs, end of year   723.9   658.5   600.3
 Less current portion   86.3   83.5   87.0
   $ 637.6 $ 575.0 $ 513.3

us-gaap:ScheduleOfAssetRetirementObligationsTableTextBlock