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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2012	Aug. 03, 2012
Document and Entity Information [Abstract]
Entity Registrant Name	CARRIAGE SERVICES INC
Entity Central Index Key	0001016281
Document Type	10-Q
Document Period End Date	Jun. 30, 2012
Amendment Flag	false
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		18,038,578

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 1,012	$ 1,137
Accounts receivable, net of allowance for bad debts of $918 in 2011 and $1,161 in 2012	16,199	16,497
Assets held for sale	0	1,229
Inventories and other current assets	12,342	13,439
Total current assets	29,553	32,302
Preneed receivables, net of allowance for bad debts of $1,728 in 2011 and $2,002 in 2012	23,250	22,614
Receivables from preneed funeral trusts	22,366	22,487
Property, plant and equipment, net of accumulated depreciation of $78,081 in 2011 and $81,412 in 2012	143,597	136,467
Cemetery property	75,139	71,515
Goodwill	200,852	193,962
Deferred charges and other non-current assets	8,471	10,451
Total assets	698,195	672,777
Current liabilities:
Current portion of senior long-term debt and capital lease obligations	668	628
Accounts payable and other liabilities	14,905	13,862
Accrued liabilities	14,619	17,873
Liabilities associated with assets held for sale	0	1,868
Total current liabilities	30,192	34,231
Long-term debt, net of current portion	131,858	131,900
Line of credit	17,300	3,100
Convertible junior subordinated debentures due in 2029 to an affiliate	89,770	89,770
Obligations under capital leases, net of current portion	4,083	4,155
Deferred preneed cemetery revenue	59,506	58,809
Deferred preneed funeral revenue	40,683	40,961
Deferred preneed cemetery receipts held in trust	70,515	65,682
Deferred preneed funeral receipts held in trust	79,966	75,812
Care trusts' corpus	44,281	41,379
Total liabilities	568,154	545,799
Commitments and contingencies
Redeemable preferred stock	200	200
Stockholders' equity:
Common stock, $.01 par value; 80,000,000 shares authorized; 21,663,000 and 21,976,000 shares issued at December 31, 2011 and June 30, 2012, respectively	220	217
Additional paid-in capital	201,760	201,284
Accumulated deficit	(56,872)	(63,987)
Treasury stock, at cost; 3,236,000 and 3,922,000 shares at December 31, 2011 and June 30, 2012, respectively	(15,267)	(10,736)
Total stockholders' equity	129,841	126,778
Total liabilities and stockholders' equity	698,195	672,777
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-sale securities, current	70,515	65,682
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-sale securities, current	79,966	75,812
Perpetual Care Trust Invesments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-sale securities, current	$ 44,486	$ 41,485

Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance for bad debts	$ 1,161	$ 918
Preneed receivables, allowance for bad debts	2,002	1,728
Accumulated depreciation of property, plant and equipment	$ 81,412	$ 78,081
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	21,976,000	21,663,000
Treasury stock, shares	3,922,000	3,236,000

- Definition

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

+ References + Details

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Segment Reporting Information [Line Items]
Total revenues	$ 50,066	$ 47,655	$ 102,353	$ 98,324
Total field costs and expenses	35,782	34,143	71,141	69,762
Field costs and expenses:
Depreciation and amortization	2,368	2,280	4,543	4,424
Regional and unallocated funeral and cemetery costs	2,080	2,022	4,413	4,102
Gross profit	14,284	13,512	31,212	28,562
Corporate costs and expenses:
General and administrative costs and expenses	4,851	4,781	10,093	9,530
Home office depreciation and amortization	254	242	507	496
Total corporate costs and expenses	5,105	5,023	10,600	10,026
Operating income	9,179	8,489	20,612	18,536
Interest expense	(4,538)	(4,510)	(9,111)	(9,064)
Other income	17	358	34	387
Total interest and other, net	(4,521)	(4,152)	(9,077)	(8,677)
Income from continuing operations before income taxes	4,658	4,337	11,535	9,859
Provision for income taxes	(1,995)	(1,756)	(4,663)	(3,994)
Net income from continuing operations	2,663	2,581	6,872	5,865
Income from discontinued operations, net of tax	0	20	250	21
Net income	2,663	2,601	7,122	5,886
Preferred stock dividend	(3)	(3)	(7)	(7)
Net income available to common stockholders	$ 2,660	$ 2,598	$ 7,115	$ 5,879
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.15	$ 0.14	$ 0.38	$ 0.32
Discontinued operations (in dollars per Share)	0	0	0.01	0
Basic earnings per common share (in dollars per Share)	0.15	0.14	0.39	0.32
Diluted earnings per common share:
Continuing operations (in dollars per Share)	0.15	0.14	0.38	0.32
Discontinued operations (in dollars per Share)	0	0	0.01	0
Diluted earnings per common share (in dollars per Share)	0.15	0.14	0.39	0.32
Dividends declared per share (in dollars per Share)	$ 0.025	$ 0.025	$ 0.05	$ 0.025
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	18,077	18,367	18,171	18,301
Diluted (in Shares)	18,153	18,407	18,237	18,340
Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 37,401	$ 35,565	$ 78,400	$ 74,673
Total field costs and expenses	23,690	22,366	47,359	46,832
Corporate costs and expenses:
Income from continuing operations before income taxes			24,638	22,067
Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	12,665	12,090	23,953	23,651
Total field costs and expenses	$ 7,644	$ 7,475	14,826	14,404
Corporate costs and expenses:
Income from continuing operations before income taxes			$ 5,961	$ 6,292

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Cash flows from operating activities:
Net income	$ 7,122	$ 5,886
Adjustments to reconcile net income to net cash provided (used) by operating activities:
Income from discontinued operations	(250)	(21)
Depreciation and amortization	5,050	4,920
Amortization of deferred financing costs	348	362
Gain on repurchase of convertible junior subordinated debentures	0	(366)
Provision for losses on accounts receivable	1,102	2,024
Stock-based compensation expense	1,183	1,095
Deferred income taxes	2,096	(2,257)
Other	(10)	(26)
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables	(1,413)	(60)
Inventories and other current assets	740	54
Deferred charges and other	(38)	(35)
Preneed funeral and cemetery trust investments	(146)	3,397
Accounts payable and accrued liabilities	(2,402)	3,891
Deferred preneed funeral and cemetery revenue	(176)	(44)
Deferred preneed funeral and cemetery receipts held in trust	168	(3,237)
Net cash provided by continuing operating activities	13,374	15,583
Net cash provided by discontinued operating activities	0	178
Net cash provided by operating activities	13,374	15,761
Cash flows from investing activities:
Acquisitions	(16,399)	(5,100)
Capital expenditures	(5,981)	(4,608)
Net cash used in investing activities	(22,380)	(9,708)
Cash flows from financing activities:
Net borrowings from (payments against) the bank credit facility	14,200	(600)
Payments on senior long-term debt and obligations under capital leases	(342)	(315)
Proceeds from the exercise of stock options and employee stock purchase plan	440	199
Stock option benefit	24	7
Dividends on common stock	(903)	(460)
Dividend on redeemable preferred stock	(7)	(7)
Repurchase of convertible junior subordinated debentures	0	(972)
Purchase of treasury stock	(4,531)	0
Net cash (used in) provided by financing activities	8,881	(2,148)
Net increase (decrease) in cash and cash equivalents	(125)	3,905
Cash and cash equivalents at beginning of period	1,137	1,279
Cash and cash equivalents at end of period	$ 1,012	$ 5,184

Basis of Presentation and Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2012

Basis of Presentation and Summary of Significant Accounting Policies [Abstract]

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1. BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company

Carriage Services, Inc. (“Carriage”, the “Company”, “we”, “us” or “our”) is a leading provider of deathcare services and merchandise in the United States. As of June 30, 2012, we owned and operated 164 funeral homes in 26 states and 33 cemeteries in 11 states.

Principles of Consolidation

The accompanying Consolidated Financial Statements include us and our subsidiaries. All significant intercompany balances and transactions have been eliminated.

Interim Condensed Disclosures

The information for the three and six month periods ended June 30, 2011 and June 30, 2012 is unaudited, but in the opinion of management, reflects all adjustments which are normal, recurring and necessary for a fair presentation of financial position and results of operations as of and for the interim periods presented. Certain information and footnote disclosures, normally included in annual financial statements, have been condensed or omitted. The accompanying Consolidated Financial Statements have been prepared consistent with the accounting policies described in our Annual Report on Form 10-K for the year ended December 31, 2011 and should be read in conjunction therewith.

Cash and Cash Equivalents

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

Use of Estimates

The preparation of the Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. On an on-going basis, we evaluate our estimates and judgments, including those related to revenue recognition, realization of accounts receivable, goodwill, intangible assets, property and equipment and deferred tax assets. We base our estimates on historical experience, third party data and assumptions that we believe to be reasonable under the circumstances. The results of these considerations form the basis for making judgments about the amount and timing of revenues and expenses, the carrying value of assets and the recorded amounts of liabilities. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance, as there can be no assurance the margins, operating income and net earnings as a percentage of revenues will be consistent from year to year.

Discontinued Operations

In accordance with our Strategic Acquisition Model, non-strategic businesses are reviewed to determine whether such businesses should be sold and the proceeds redeployed elsewhere. A marketing plan is then developed for those locations which are identified as held for sale. When we receive a letter of intent and financing commitment from a buyer and the sale is expected to occur within one year, the location is no longer reported within our continuing operations. The assets and liabilities associated with the location are reclassified as held for sale on the balance sheet and the operating results, as well as impairments, if any, are presented on a comparative basis in the discontinued operations section of the consolidated statements of operations, along with the income tax effect. There were no discontinued operations during 2011. We ended a management contract with a cemetery in Ohio in January 2012. See Note 5 to the Consolidated Financial Statements herein for more information.

Business Combinations

Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date of an acquisition subsequently becomes available during the allocation period, we may adjust goodwill, assets, or liabilities associated with such acquisition. Acquisition related costs are recognized separately from acquisitions and are expensed as incurred.

During the second quarter of 2011, we completed two funeral home acquisitions. During the second quarter of 2012, we completed one acquisition comprised of two funeral homes and one cemetery. See Note 3 to the Consolidated Financial Statements herein for additional information on these acquisitions.

Stock Plans and Stock-Based Compensation

We have stock-based employee and director compensation plans in the form of restricted stock, stock options and employee stock purchase plans, which are described in more detail in Note 17 to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2011. We recognize compensation expense in an amount equal to the fair value of the share-based awards issued over the period of vesting. Fair value is determined on the date of the grant. The fair value of options or awards containing options is determined using the Black-Scholes valuation model. See Note 14 to the Consolidated Financial Statements herein for additional information on the Company’s stock-based compensation plans.

Computation of Earnings Per Common Share

Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. Dilutive common equivalent shares consist of stock options.

Share-based awards that contain nonforfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are recognized as participating securities and included in the computation of both basic and diluted earnings per share. Our grants of restricted stock awards to our employees and directors are considered participating securities and we have prepared our earnings per share calculations to include outstanding unvested restricted stock awards in both the basic and diluted weighted average shares outstanding calculation. See Exhibit 11.1 to this Quarterly Report on Form 10-Q (this “Form 10-Q”) for the computations of per share earnings for the three and six month periods ended June 30, 2011 and 2012.

Preneed Funeral and Cemetery Trust Funds

Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIEs”). In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. For these reasons, we have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus. The investments of such trust funds are classified as available-for-sale and are reported at fair market value; therefore, the unrealized gains and losses, as well as accumulated and undistributed income and realized gains and losses are recorded to Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus in our Consolidated Balance Sheets. Our future obligations to deliver merchandise and services are reported at estimated settlement amounts. Preneed funeral and cemetery trust investments are reduced by the trust investment earnings that we have been allowed to withdraw in certain states prior to maturity. These earnings, along with preneed contract collections not required to be placed in trust, are recorded in Deferred preneed funeral revenue and Deferred preneed cemetery revenue until the service is performed or the merchandise is delivered.

In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment/entombment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide care and maintenance for the cemeteries and mausoleums. Such trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds.

An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE, or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support its position as the primary beneficiary in certain of our funeral and cemetery trust funds.

Fair Value Measurements

We define fair value as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date. Additional required disclosures are provided herein in Note 11 to the Consolidated Financial Statements. The fair value disclosures to disclose transfers in and out of Levels 1 and 2 and the gross presentation of purchases, sales, issuances and settlements in the Level 3 reconciliation of the three-tier fair value hierarchy are also presented herein in Note 11 to the Consolidated Financial Statements. We currently do not have any assets that have fair values determined by Level 3 inputs and no liabilities measured at fair value. We have not elected to measure any additional financial instruments and certain other items at fair value that are not currently required to be measured at fair value.

To determine the fair value of assets and liabilities in an environment where the volume and level of activity for the asset or liability have significantly decreased, the exit price is used as the fair value measurement. For the three and six month periods ended June 30, 2012, we did not incur significant decreases in the volume or level of activity of any asset or liability. We consider an impairment of debt and equity securities other-than-temporary unless (a) the investor has the ability and intent to hold an investment and (b) evidence indicating the cost of the investment is recoverable before we are more likely than not required to sell the investment. If impairment is indicated, then an adjustment is made to reduce the carrying amount to fair value. As of June 30, 2012, no impairments have been identified.

In the ordinary course of business, we are typically exposed to a variety of market risks. Currently, these are primarily related to changes in fair market values related to outstanding debts and changes in the values of securities associated with the preneed and perpetual care trusts. Management is actively involved in monitoring exposure to market risk and developing and utilizing appropriate risk management techniques when appropriate and when available for a reasonable price. Our 7⁷/₈% senior notes due 2015 (the “Senior Notes”) were issued to the public at par in January 2005 and are carried at a cost of $130.0 million. At June 30, 2012, these securities were typically trading at a price of approximately $101.25 per share, indicating an aggregate fair market value of approximately $131.6 million. Our convertible junior subordinated debentures, payable to Carriage Services Capital Trust (the “Trust”), pay interest at the fixed rate of 7% and are carried on our Consolidated Balance Sheets at a cost of approximately $89.8 million. The fair value of these securities is estimated to be approximately $76.3 million at June 30, 2012, based on available broker quotes of the corresponding preferred securities issued by the Trust.

Income Taxes

We and our subsidiaries file a consolidated U.S. Federal income tax return, separate income tax returns in 15 states and combined or unitary income tax returns in 11 states in which we operate. We record deferred taxes for temporary differences between the tax basis and financial reporting basis of assets and liabilities. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more likely than not that the tax benefits will be realized.

We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured, and derecognized in financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheets. We have reviewed our income tax positions and identified certain tax deductions, primarily related to business acquisitions that are not certain. Our policy with respect to potential penalties and interest is to record them as “Other” expense and “Interest” expense, respectively. The entire balance of unrecognized tax benefits, if recognized, would affect our effective tax rate. We do not anticipate a significant increase or decrease in our unrecognized tax benefits during the next twelve months.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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+ Details

Recently Issued Accounting Standards

6 Months Ended

Jun. 30, 2012

Recently Issued Accounting Standards [Abstract]

RECENTLY ISSUED ACCOUNTING STANDARDS

2. RECENTLY ISSUED ACCOUNTING STANDARDS

Fair Value Measurements

In May 2011, additional guidance was issued regarding how fair value measurements and disclosures should be applied where already required or permitted under International Financial Reporting Standards or U.S. Generally Accepted Accounting Principles. This new guidance clarifies and aligns the existing application of fair value measurement guidance and revises certain language. This guidance is effective for the first interim or annual period beginning after December 15, 2011, thus effective for us for the period beginning January 1, 2012. The adoption of this accounting standard update did not have a material impact on our Consolidated Financial Statements.

Acquisitions

6 Months Ended

Jun. 30, 2012

Acquisitions [Abstract]

ACQUISITIONS

3. ACQUISITIONS

Our growth strategy includes the execution of our Strategic Acquisition Model. The goal of this model is to build concentrated groups of businesses in ten to fifteen strategic markets. We assess acquisition candidates using six strategic ranking criteria and to differentiate the price we are willing to pay. Those criteria are:

•

Size of business;

•

Size of market;

•

Competitive standing;

•

Demographics;

•

Strength of brand; and

•

Barriers to entry.

During the second quarter of 2012, we completed one acquisition of two funeral homes and one cemetery. We paid $4.8 million in cash as consideration for this acquisition. We acquired substantially all of the assets and assumed certain operating liabilities, including obligations associated with existing preneed contracts. The assets and liabilities were recorded at fair value and included goodwill of $0.5 million. The proforma impact of the acquisition on the prior periods is not presented as the impact is not material to reported results. Thus, the results of the acquired businesses are included in the Company’s results from the date of acquisition.

The effect of the acquisition on our Consolidated Balance Sheets at June 30, 2012 is as follows (in thousands):


Current assets	$	97
Preneed funeral trust investments		986
Property, plant & equipment		4,567
Goodwill		552
Cemetery perpetual care trust investments		478
Accrued liabilities		(67	)
Deferred preneed cemetery revenue		(339	)
Deferred preneed funeral receipts held in trust		(986	)
Care trusts’ corpus		(478	)

Total consideration	$	4,810

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

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-SubTopic 30
-Section 50
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-Name Accounting Standards Codification
-Topic 805
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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 805
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-Topic 805
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-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 18: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Goodwill

6 Months Ended

Jun. 30, 2012

Goodwill [Abstract]

GOODWILL

4. GOODWILL

Many of the former owners and staff of acquired funeral homes have provided high quality service to families for generations. The resulting loyalty often represents a substantial portion of the value of a funeral business. The excess of the purchase price over the fair value of net identifiable assets acquired, as determined by management in business acquisition transactions accounted for as purchases, is recorded as goodwill.

The following table presents the changes in goodwill in our Consolidated Balance Sheets (in thousands):


	June 30, 2012
Goodwill as of December 31, 2011	$	193,962
Acquisitions		6,890

Goodwill at end of period	$	200,852

Changes in previous estimates are related to adjustments for inventory values.

Assets Held for Sale and Discontinued Operations

6 Months Ended

Jun. 30, 2012

Assets Held For Sale and Discontinued Operations [Abstract]

ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

5. ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS

We continually review locations to optimize the sustainable earning power and return on our invested capital. Our strategy, the Strategic Portfolio Optimization Model, also uses strategic ranking criteria to assess potential disposition candidates. The execution of this strategy entails selling generally non-strategic businesses.

There were no discontinued operations during 2011. During the first quarter of 2012, we ended a management agreement with a cemetery in Ohio. No businesses were held for sale at June 30, 2012.

The operating results of the discontinued cemetery business during the periods presented, as well as the gain on the disposal, are presented in the discontinued operations section of the Consolidated Statements of Operations, along with the income tax effect as follows (in thousands):


	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2011			2012			2011			2012
Revenues	$	252		$	—		$	440		$	13

Operating income (loss)	$	34		$	—		$	35		$	(9	)
Loss on disposition		—			(1	)		—			426
Benefit for income taxes		(14	)		1			(14	)		(167	)

Income from discontinued operations	$	20		$	—		$	21		$	250

Preneed Trust Investments

6 Months Ended

Jun. 30, 2012

Preneed Trust Investments [Abstract]

PRENEED TRUST INVESTMENTS

6. PRENEED TRUST INVESTMENTS

Preneed Cemetery Trust Investments

Preneed cemetery trust investments represent trust fund assets that we are generally permitted to withdraw when the merchandise or services are provided. The components of Preneed cemetery trust investments in our Consolidated Balance Sheets at December 31, 2011 and June 30, 2012 are as follows (in thousands):


	December 31, 2011			June 30, 2012
Preneed cemetery trust investments	$	67,713		$	72,708
Less: allowance for contract cancellation		(2,031	)		(2,193	)

	$	65,682		$	70,515

Upon cancellation of a preneed cemetery contract, a customer is generally entitled to receive a refund of the corpus and some or all of the earnings held in trust. In certain jurisdictions, we are obligated to fund any shortfall if the amounts deposited by the customer exceed the funds in trust, including some or all investment income. As a result, when realized or unrealized losses of a trust result in the trust being under-funded, we assess whether we are responsible for replenishing the corpus of the trust, in which case a loss provision is recorded.

We determine whether or not the assets in the preneed cemetery trusts have an other-than-temporary impairment on a security-by-security basis. This assessment is made based upon a number of criteria, including the length of time a security has been in a loss position, changes in market conditions, and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis due to an other-than-temporary impairment is recorded in Deferred preneed cemetery receipts held in trust. There is no impact on earnings unless and until such time that the asset is withdrawn from the trust in accordance with state regulations at an amount that is less than its original basis.

The cost and fair market values associated with preneed cemetery trust investments at June 30, 2012 are detailed below (in thousands).


	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	$	3,533	$	—	$	—		$	3,533
Fixed income securities:
Corporate debt		34,945		1,220		(562	)		35,603
Preferred stock		21,219		327		(360	)		21,186
Mortgage Backed Securities		1		—		—			1
Common stock		9,534		9		(2,327	)		7,216
Mutual funds:
Equity		3,873		317		(30	)		4,160

Trust securities	$	73,105	$	1,873	$	(3,279	)	$	71,699

Accrued investment income	$	1,009						$	1,009

Preneed cemetery trust investments								$	72,708

Fair market value as a percentage of cost									98.1	%

The estimated maturities of the fixed income securities included above are as follows (in thousands):


Due in one year or less	$	—
Due in one to five years		3,927
Due in five to ten years		20,875
Thereafter		31,988

Total	$	56,790

Preneed cemetery trust investment security transactions recorded in Interest income and other, net in the Consolidated Statements of Operations (unaudited) for the three and six months ended June 30, 2011 and 2012 are as follows (in thousands):


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Investment income	$	966		$	1,290		$	1,865		$	2,052
Realized gains		6,936			2,681			10,092			5,054
Realized losses		(475	)		(2,195	)		(546	)		(2,309	)
Expenses and taxes		(671	)		(1,894	)		(853	)		(2,025	)
(Increase) decrease in deferred preneed cemetery receipts held in trust		(6,756	)		118			(10,558	)		(2,772	)

	$	—		$	—		$	—		$	—

Purchases and sales of investments in the preneed cemetery trusts were as follows (in thousands):


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Purchases	$	(32,375	)	$	(33,060	)	$	(45,065	)	$	(57,099	)
Sales		32,869			33,404			45,676			57,492

Preneed Funeral Trust Investments

Preneed funeral trust investments represent trust fund assets that we are permitted to withdraw as services and merchandise are provided to customers. Preneed funeral contracts are secured by funds paid by the customer to us. Preneed funeral trust investments are reduced by the trust earnings we have been allowed to withdraw prior to our performance and amounts received from customers that are not required to be deposited into trust, pursuant to various state laws. The components of Preneed funeral trust investments in our Consolidated Balance Sheets at December 31, 2011 and June 30, 2012 are as follows (in thousands):


	December 31, 2011			June 30, 2012
Preneed funeral trust investments	$	78,227		$	82,351
Less: allowance for contract cancellation		(2,415	)		(2,385	)

	$	75,812		$	79,966

Upon cancellation of a preneed funeral contract, a customer is generally entitled to receive a refund of the corpus and some or all of the earnings held in trust. In certain jurisdictions, we are obligated to fund any shortfall if the amounts deposited by the customer exceed the funds in trust, including some or all investment income. As a result, when realized or unrealized losses of a trust result in the trust being under-funded, we assess whether we are responsible for replenishing the corpus of the trust, in which case a loss provision is recorded.

We determine whether or not the assets in the preneed funeral trusts have an other-than-temporary impairment on a security-by-security basis. This assessment is made based upon a number of criteria including the length of time a security has been in a loss position, changes in market conditions, and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis due to an other-than-temporary impairment is recorded as a reduction to Deferred preneed funeral receipts held in trust. There is no impact on earnings unless and until such time that this asset is withdrawn from the trust in accordance with state regulations at an amount that is less than its original basis.

The cost and fair market values associated with preneed funeral trust investments at June 30, 2012 are detailed below (in thousands).


	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	$	13,725	$	—	$	—		$	13,725
Fixed income securities:
U.S. Treasury debt		4,048		89		—			4,137
U.S. agency obligations		337		5		—			342
Corporate debt		22,096		1,165		(162	)		23,099
Preferred stock		13,864		1,865		(155	)		15,574
Other		44		—		(16	)		28
Common stock		7,592		241		(917	)		6,916
Mutual funds:
Equity		11,234		194		(388	)		11,040
Fixed income		4,438		178		—			4,616
Other investments		2,124		—		—			2,124

Trust securities	$	79,502	$	3,737	$	(1,638	)	$	81,601

Accrued investment income	$	750						$	750

Preneed funeral trust investments								$	82,351

Fair market value as a percentage of cost									102.6	%

The estimated maturities of the fixed income securities included above are as follows (in thousands):


Due in one year or less	$	452
Due in one to five years		4,857
Due in five to ten years		13,016
Thereafter		24,855

Total	$	43,180

Preneed funeral trust investment security transactions recorded in Interest income and other, net in the Consolidated Statements of Operations (unaudited) for the three and six months ended June 30, 2011 and 2012 are as follows (in thousands):


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Investment income	$	771		$	1,089		$	1,552		$	1,951
Realized gains		5,046			603			8,370			1,338
Realized losses		(375	)		(1,727	)		(488	)		(2,177	)
Expenses and taxes		(474	)		(793	)		(728	)		(1,003	)
(Increase) decrease in deferred preneed funeral receipts held in trust		(4,968	)		828			(8,706	)		(109	)

	$	—		$	—		$	—		$	—

Purchases and sales of investments in the preneed funeral trusts are as follows (in thousands):


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Purchases	$	(27,452	)	$	(13,721	)	$	(44,703	)	$	(31,594	)
Sales		25,226			13,619			42,537			31,793

Preneed Cemetery Receivables

6 Months Ended

Jun. 30, 2012

Preneed Cemetery Receivables [Abstract]

PRENEED CEMETERY RECEIVABLES

7. PRENEED CEMETERY RECEIVABLES

Preneed sales of cemetery interment rights and related products and services are usually financed through interest-bearing installment sales contracts, generally with terms of up to five years with such interest income reflected as Preneed cemetery finance charges. In substantially all cases, we receive an initial down payment at the time the contract is signed. Occasionally, we have offered zero percent interest financing to promote sales as limited-time offers. At June 30, 2012, the balances of preneed receivables for cemetery interment rights and for merchandise and services were $20.9 million and $8.1 million, respectively, of which $9.9 million is presented in Accounts receivable and $19.1 million is presented in Preneed receivables.

We determine an allowance for customer cancellations and refunds on contracts in which revenue has been recognized on sales of cemetery interment rights. We reserve 100% of the receivables on contracts in which the revenue has been recognized and payments are 120 days past due or more, which was approximately 5.9% of the total receivables on recognized sales at June 30, 2012. An allowance is recorded at the date that the contract is executed and periodically adjusted thereafter based upon actual collection experience at the business level. For the six months ended June 30, 2012, changes in the allowance for contract cancellations were as follows (in thousands):


	June 30, 2012
Beginning balance	$	1,487
Write-offs and cancellations		(98	)
Provision		397

Ending balance	$	1,786

We have a collections policy where past due notifications are sent to the customer beginning at 15 days past due and periodically thereafter until 90 days past due. Any items on contracts that are past due 120 days are sent to a third-party collector.

The aging of past due financing receivables as of June 30, 2012 is as follows (in thousands):


	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financing Receivables
Recognized revenue	$	636	$	423	$	312	$	1,197	$	2,568	$	17,721	$	20,289
Deferred revenue		286		178		134		530		1,128		7,639		8,767

Total contracts	$	922	$	601	$	446	$	1,727	$	3,696	$	25,360	$	29,056

Receivables from Preneed Funeral Trusts

6 Months Ended

Jun. 30, 2012

Receivables From Preneed Funeral Trusts [Abstract]

RECEIVABLES FROM PRENEED FUNERAL TRUSTS

8. RECEIVABLES FROM PRENEED FUNERAL TRUSTS

The receivables from preneed funeral trusts represent assets in trusts which are controlled and operated by third parties in which we do not have a controlling financial interest (less than 50%) in the trust assets. We account for these investments at cost. As of June 30, 2012, receivables from preneed funeral trusts are as follows (in thousands):


	December 31, 2011			June 30, 2012
Preneed funeral trust funds	$	23,182		$	23,059
Less: allowance for contract cancellation		(695	)		(693	)

	$	22,487		$	22,366

Contracts Secured by Insurance

6 Months Ended

Jun. 30, 2012

Contracts Secured by Insurance [Abstract]

CONTRACTS SECURED BY INSURANCE

9. CONTRACTS SECURED BY INSURANCE

Certain preneed funeral contracts are secured by life insurance contracts. Generally, the proceeds of the life insurance policies have been assigned to us and will be paid upon the death of the insured. The proceeds will be used to satisfy the beneficiary’s obligations under the preneed contract for services and merchandise. Preneed funeral contracts secured by insurance totaled $216.0 million and $216.3 million at December 31, 2011 and June 30, 2012, respectively, and are not included in our Consolidated Balance Sheets.

Cemetery Perpetual Care Trust Investments

6 Months Ended

Jun. 30, 2012

Cemetery Perpetual Care Trust Investments [Abstract]

CEMETERY PERPETUAL CARE TRUST INVESTMENTS

10. CEMETERY PERPETUAL CARE TRUST INVESTMENTS

Care trusts’ corpus on our Consolidated Balance Sheets represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2011 and June 30, 2012 are as follows (in thousands):


	December 31, 2011			June 30, 2012
Trust assets, at fair value	$	41,485		$	44,486
Obligations due from (to) trust		(106	)		(205	)

Care trusts’ corpus	$	41,379		$	44,281

We are required by various state laws to deposit a portion of the proceeds from the sale of cemetery property interment rights into perpetual care trust funds. We determine whether or not the assets in the perpetual care trusts have an other-than-temporary impairment on a security-by-security basis. This assessment is made based upon a number of criteria, including the length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis due to an other-than-temporary impairment is recorded as a reduction to Care trusts’ corpus.

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at June 30, 2012 (in thousands).


	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	$	1,748	$	—	$	—		$	1,748
Fixed income securities:
Corporate debt		23,143		799		(378	)		23,564
Preferred stock		13,907		173		(237	)		13,843
Mortgage Backed Securities		1		—		—			1
Common stock		6,198		3		(1,535	)		4,666

Trust securities	$	44,997	$	975	$	(2,150	)	$	43,822

Accrued investment income	$	664						$	664

Cemetery perpetual care trust investments								$	44,486

Fair market value as a percentage of cost									97.4	%

The estimated maturities of the fixed income securities included above are as follows (in thousands):


Due in one year or less	$	—
Due in one to five years		2,606
Due in five to ten years		13,820
Thereafter		20,982

	$	37,408

Perpetual care trust investment security transactions recorded in Interest income and other, net in the Consolidated Statements of Operations (unaudited) for the three and six months ended June 30, 2011 and 2012 are as follows (in thousands):


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Undistributable realized gains	$	3,432		$	1,269		$	5,681		$	2,400
Undistributable realized losses		(218	)		(1,027	)		(315	)		(1,079	)
Increase in Care trusts’ corpus		(3,214	)		(242	)		(5,366	)		(1,321	)

	$	—		$	—		$	—		$	—

Perpetual care trust investment security transactions recorded in Cemetery revenue for the three and six months ended June 30, 2011 and 2012 are as follows (in thousands):


	For the three months ended June 30,				For the six months ended June 30,
	2011		2012		2011		2012
Investment income	$	1,178	$	1,152	$	1,757	$	2,303
Realized gains		1,121		300		1,942		300

Total	$	2,299	$	1,452	$	3,699	$	2,603

Purchases and sales of investments in the perpetual care trusts were as follows (in thousands):


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Purchases	$	(14,823	)	$	(21,520	)	$	(23,930	)	$	(37,737	)
Sales		14,697			21,644			22,658			38,265

Fair Value Measurements

6 Months Ended

Jun. 30, 2012

Fair Value Measurements [Abstract]

FAIR VALUE MEASUREMENTS

11. FAIR VALUE MEASUREMENTS

Fair value is defined as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date applicable for items that are recognized or disclosed at fair value in the financial statements on a recurring basis. We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date.

We evaluated our assets and liabilities for those financial assets and liabilities that met the criteria of the disclosure requirements and fair value framework. We identified investments in fixed income securities, common stock and mutual funds presented within the preneed and perpetual trust investments categories on our Consolidated Balance Sheets as having met such criteria. The following three-level valuation hierarchy based upon the transparency of inputs is utilized in the measurement and valuation of financial assets or liabilities as of the measurement date:

•

Level 1—Fair value of securities based on unadjusted quoted prices for identical assets or liabilities in active markets. Our investments classified as Level 1 securities include common stock, certain fixed income securities, and equity mutual funds.

•

Level 2—Fair value of securities estimated based on quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs other than quoted market prices that are observable or that can be corroborated by observable market data by correlation. These inputs include interest rates, yield curves, credit risk, prepayment speeds, rating, and tax-exempt status. Our investments classified as Level 2 securities include certain fixed income securities and fixed income mutual funds.

•

Level 3—Unobservable inputs based upon the reporting entity’s internally developed assumptions which market participants would use in pricing the asset or liability. As of June 30, 2012, we did not have any assets that had fair values determined by Level 3 inputs and no liabilities measured at fair value.

We account for our investments as available-for-sale and measure them at fair value under standards of financial accounting and reporting for investments in equity instruments that have readily determinable fair values and for all investments in debt securities.

Certain fixed income and other securities are reported at fair value using Level 2 inputs. For these securities, we use pricing services and dealer quotes. As of June 30, 2012, we did not have any liabilities measured at fair value.

The following table summarizes the fair value hierarchy of the valuation techniques utilized by us to determine the fair values as of June 30, 2012 (in thousands).


	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		June 30, 2012
Assets:
Fixed income securities:
U.S. Treasury debt	$	4,137	$	—	$	—	$	4,137
U.S. agency obligations		342		—		—		342
Preferred stock		—		50,603		—		50,603
Mortgage Backed Securities		—		2		—		2
Corporate debt		—		82,266		—		82,266
Other		—		28				28
Common stock		18,798		—		—		18,798
Mutual funds:
Equity
U.S. Large Cap		5,996		—		—		5,996
U.S. Mid Cap		960		—		—		960
U.S. Small Cap		1,040		—		—		1,040
International		2,239		—		—		2,239
U.S. REIT		806		—		—		806
Other		4,159		—		—		4,159
Fixed income
U.S. Investment Grade		—		2,238		—		2,238
U.S. High Yield		—		2,378		—		2,378
Other
Insurance		—		2,124		—		2,124

Total Assets	$	38,477	$	139,639	$	—	$	178,116

There were no significant transfers between Levels 1 and 2 for the three and six months ended June 30, 2012.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

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-Name Accounting Standards Codification
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-Section 50
-Paragraph 30
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Long-Term Debt

6 Months Ended

Jun. 30, 2012

Long-Term Debt [Abstract]

LONG-TERM DEBT

12. LONG-TERM DEBT

We have outstanding a principal amount of $130.0 million of the Senior Notes with interest payable semi-annually. Effective August 11, 2011, we entered into a new secured revolving credit facility (the “Credit Facility”) with Wells Fargo Bank, N.A. which contains commitments for an aggregate of $60.0 million with an accordion provision for up to an additional $15.0 million. The Credit Facility matures in October 2014 and, under certain conditions, may be extended to October 2016. The Credit Facility is collateralized by the accounts receivable and all of our personal property. Borrowings under the Credit Facility bear interest at either the prime rate or LIBOR options. At June 30, 2012, the outstanding debt under this facility was $17.3 million, the prime rate option was equivalent to 4.125% and the LIBOR margin was 1.875%. No letters of credit were issued and outstanding under the Credit Facility as of June 30, 2012. Interest is payable quarterly.

We have no material assets or operations independent of our subsidiaries. All assets and operations are held and conducted by subsidiaries, each of which (except for Carriage Services Capital Trust, which is a single purpose entity that holds our 7% debentures issued in connection with the issuance of the Trust’s term income deferrable equity securities (TIDES) 7% convertible preferred securities) have fully and unconditionally guaranteed our obligations under the Senior Notes. Additionally, we do not currently have any significant restrictions on our ability to receive dividends or loans from any subsidiary guarantor under the Senior Notes.

We were in compliance with the covenants contained in the Credit Facility and the Senior Notes as of June 30, 2011 and 2012. Key ratios that we must comply with include a leverage ratio that as of the last day of each quarter must not be greater than 4.25 to 1.00 and a fixed charge coverage ratio that must not be less than 1.25 to 1.00. As of June 30, 2012, the leverage ratio was 3.32 to 1.00 and the fixed charge coverage ratio was 1.97 to 1.00.

Acquisition debt consists of deferred purchase price notes payable to sellers. The deferred purchase price notes bear interest at 0%, discounted at imputed interest rates ranging from 6% to 8%, with original maturities from three to fifteen years.

Commitments and Contingencies

6 Months Ended

Jun. 30, 2012

Commitments and Contingencies [Abstract]

COMMITMENTS AND CONTINGENCIES

13. COMMITMENTS AND CONTINGENCIES

Litigation

We are a party to various litigation matters and proceedings. For each of our outstanding legal matters, we evaluate the merits of the case, our exposure to the matter, possible legal or settlement strategies, and the likelihood of an unfavorable outcome. We intend to defend ourselves in the lawsuits described herein. If we determine that an unfavorable outcome is probable and can be reasonably estimated, we establish the necessary accruals. We hold certain insurance policies that may reduce cash outflows with respect to an adverse outcome of certain of these litigation matters.

Leathermon, et al. v. Grandview Memorial Gardens, Inc., et al., United States District Court, Southern District of Indiana, Case No. 4:07-cv-137. On August 17, 2007, five plaintiffs filed a putative class action against the current and past owners of Grandview Cemetery in Madison, Indiana, including our subsidiaries that owned the cemetery from January 1997 until February 2001, on behalf of all individuals who purchased cemetery and burial goods and services at Grandview Cemetery. Plaintiffs are seeking monetary damages and claim that the cemetery owners performed burials negligently, breached Plaintiffs’ contracts, and made misrepresentations regarding the cemetery. The Plaintiffs also allege that the claims occurred prior, during and after we owned the cemetery. On October 15, 2007, the case was removed from Jefferson County Circuit Court, Indiana to the Southern District of Indiana. On April 24, 2009, shortly before Defendants had been scheduled to file their briefs, in opposition to Plaintiffs’ motion for class certification, Plaintiffs moved to amend their complaint to add new class representatives and claims, while also seeking to abandon other claims. We, as well as several other Defendants, opposed Plaintiffs’ motion to amend their complaint and add parties. In April 2009, two Defendants moved to disqualify Plaintiffs’ counsel from further representing Plaintiffs in this action. On June 30, 2010, the Court granted the Defendants’ motion to disqualify Plaintiffs’ counsel. In that order, the Court gave Plaintiffs 60 days within which to retain new counsel. On May 6, 2010, Plaintiffs filed a petition for writ of mandamus with the Seventh Circuit Court of Appeals seeking relief from the trial court’s order of disqualification of counsel. On May 19, 2010, the Defendants responded to the petition of mandamus. On July 8, 2010, the Seventh Circuit denied Plaintiffs’ petition for writ of mandamus. Thus, pursuant to the trial court’s order, Plaintiffs were given 60 days from July 8, 2010 in which to retain new counsel to prosecute this action on their behalf. Plaintiffs retained new counsel and the trial court granted the newly retained Plaintiffs’ counsel 90 days to review the case and advise the Court whether or not Plaintiffs would seek leave to amend their complaint to add and/or change the allegations as are currently stated therein and whether or not they would seek leave to amend the proposed class representatives for class certification. Plaintiffs moved for leave to amend both the class representatives and the allegations stated within the complaint. Defendants filed oppositions to such amendments. The Court issued an order permitting the Plaintiffs to proceed with amending the class representatives and a portion of their claims; however, certain of Plaintiffs’ claims have been dismissed. Discovery in this matter will now proceed. We intend to defend this action vigorously. Because the lawsuit is in its preliminary stages, we are unable to evaluate the likelihood of an unfavorable outcome to us or to estimate the amount or range of any potential loss, if any, at this time.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

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-Subparagraph (SX 210.5-02.25)
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-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Stock-Based Compensation

6 Months Ended

Jun. 30, 2012

Stock Based Compensation [Abstract]

STOCK BASED COMPENSATION

14. STOCK-BASED COMPENSATION

Stock Options and Employee Stock Purchase Plan

No stock options were awarded during the second quarter of 2012. As of June 30, 2012, there were 372,028 stock options outstanding and 227,793 stock options which remain unvested.

During the second quarter of 2012, employees purchased a total of 23,809 shares of common stock through the employee stock purchase plan (“ESPP”) at a weighted average price of $4.80 per share. We recorded pre-tax stock-based compensation expense for the ESPP and for stock options totaling $95,000 and $101,000 for the three months ended June 30, 2011 and 2012, respectively and $172,000 and $198,000 for the six months ended June 30, 2011 and 2012, respectively.

The fair value of the right (option) to purchase shares under the ESPP is estimated on the date of grant (January 1, 2012) associated with the four quarterly purchase dates using the following assumptions:


	2011		2012
Dividend yield		0%		1.7%
Expected volatility		29%		32%
Risk-free interest rate		0.15%, 0.19%, 0.24%, 0.29%		0.02%, 0.06%, 0.09%, 0.12%
Expected life (years)		0.25, 0.50, 0.75, 1.00		0.25, 0.50, 0.75, 1.00

Expected volatilities are based on the historical volatility during the previous twelve months of the underlying common stock. The risk-free rate for the quarterly purchase periods is based on the U.S. Treasury yields in effect at the time of grant (January 1). The expected life of the ESPP grants represents the calendar quarters from the grant date (January 1) to the purchase date (end of each quarter).

Common Stock Grants to Officers and Key Employees

We, from time to time, issue shares of restricted common stock to certain officers and key employees from our stock benefit plans. The restricted stock shares issued to officers and key employees vest in either 25% or 33¹/₃% increments over four or three year periods, respectively. Related to the vesting of restricted stock awards previously awarded to our officers and employees, we recorded $379,000 and $363,000 in pre-tax compensation expense, included in general, administrative and other expenses, for the three months ended June 30, 2011 and 2012, respectively, and $761,000 and $604,000 in pre-tax compensation expense for the six months ended June 30, 2011 and 2012, respectively. During the second quarter of 2012, we awarded a grant of 14,000 shares of restricted common stock to two new employees, which will vest over a three year period and have an aggregate grant date market value of $0.1 million.

Director Compensation Policy

On March 5, 2012, our Board of Directors (our “Board”) approved a new Director Compensation Policy, which provides for the following: (a) the chairman of our Audit Committee receives an annual cash retainer of $17,500, the chairman of our Compensation and our Corporate Governance Committees receives an annual cash retainer of $15,000; and the Lead Director of our Board receives an annual cash retainer of $115,000, payable in quarterly installments; (b) each independent director of our Board receives an annual cash retainer of $40,000 paid on a quarterly basis and an annual equity retainer of $75,000 in shares of our common stock issued at our annual meeting of stockholders. Additionally, each independent director receives $2,000 for each regular or special meeting of the full Board of Directors, our Audit Committee and our Executive Committee attended in person or by phone. Members of the other committees and their chairmen receive $1,600 for each committee meeting held in person or by phone that such director attends. Under our Director Compensation Policy, the annual cash retainers for each committee chairman and the annual equity retainer are paid on the date of our annual meeting of stockholders, which for this year was held on May 23, 2012. Prior to the approval of the new Director Compensation Policy, there were two meetings for which directors were paid under the previous policy.

We recorded $354,000 and $455,000 in pre-tax compensation expense, included in general, administrative and other expenses, for the three months ended June 30, 2011 and 2012, respectively, and $407,000 and $616,000 in pretax compensation expense for the six months ended June 30, 2011 and 2012, respectively, related to the director fees, annual retainers and deferred compensation amortization.

As of June 30, 2012, we had $3.3 million of unrecognized compensation costs related to unvested restricted stock awards, which are expected to be recognized over a weighted average period of approximately 2.0 years.

Cash Dividends

The Board declared a quarterly dividend of $0.025 per share, totaling $449,000, which was paid on June 1, 2012 to record holders of our common stock as of May 15, 2012. For the six months ending June 30, 2012, we had paid approximately $903,000 in dividends. We have a dividend reinvestment program so that stockholders may elect to reinvest their dividends into additional shares of our common stock.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

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-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Share Repurchase Program

6 Months Ended

Jun. 30, 2012

Share Repurchase Program [Abstract]

SHARE REPURCHASE PROGRAM

15. SHARE REPURCHASE PROGRAM

During May 2012, our Board approved an increase to the share repurchase program authorizing us to purchase an additional $3 million of our common stock up to a total of $8 million. The repurchases are executed in the open market and through privately negotiated transactions subject to market conditions, normal trading restrictions and other relevant factors. For the six months ending June 30, 2012, we repurchased 686,208 shares of common stock at an aggregate cost of $4.5 million and an average cost per share of $6.60. The repurchased shares are held as treasury stock.

Related Party Transactions

6 Months Ended

Jun. 30, 2012

RELATED PARTY TRANSACTIONS

16. RELATED PARTY TRANSACTIONS

Mr. Richard W. Scott, a member of our Board, is the Chief Investment Officer of an otherwise unrelated company that holds for investment purposes $7.3 million of our Senior Notes. As of June 30, 2012, we had $130.0 million of Senior Notes outstanding.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph b
-Article 3A

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-Name Regulation S-X (SX)
-Number 210
-Section 08
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 57
-Paragraph 1-4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Major Segments of Business

6 Months Ended

Jun. 30, 2012

Major Segments of Business [Abstract]

MAJOR SEGMENTS OF BUSINESS

17. MAJOR SEGMENTS OF BUSINESS

We conduct funeral and cemetery operations only in the United States. The following table presents revenue, pre-tax income and total assets by segment (in thousands):


	Funeral		Cemetery		Corporate			Consolidated
Revenues from continuing operations:
Six months ended June 30, 2012	$	78,400	$	23,953	$	—		$	102,353
Six months ended June 30, 2011	$	74,673	$	23,651	$	—		$	98,324

Income (loss) from continuing operations before income taxes:
Six months ended June 30, 2012	$	24,638	$	5,961	$	(19,064	)	$	11,535
Six months ended June 30, 2011	$	22,067	$	6,292	$	(18,500	)	$	9,859

Total assets:
June 30, 2012	$	451,189	$	230,055	$	16,951		$	698,195
December 31, 2011	$	423,714	$	226,177	$	22,886		$	672,777

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Supplemental Disclosure of Statement of Operations Information

6 Months Ended

Jun. 30, 2012

Supplemental Disclosure of Statement of Operations Information [Abstract]

SUPPLEMENTAL DISCLOSURE OF STATEMENT OF OPERATIONS INFORMATION

18. SUPPLEMENTAL DISCLOSURE OF STATEMENT OF OPERATIONS INFORMATION

The following information is supplemental disclosure for the Consolidated Statements of Operations (in thousands):


	For the three months ended June 30,				For the six months ended June 30,
	2011		2012		2011		2012
Revenues
Goods
Funeral	$	13,986	$	14,945	$	29,590	$	31,122
Cemetery		8,069		7,947		15,131		14,951

Total goods	$	22,055	$	22,892	$	44,721	$	46,073

Services
Funeral	$	19,309	$	20,624	$	40,867	$	43,276
Cemetery		2,469		2,445		4,963		4,845

Total services	$	21,778	$	23,069	$	45,830	$	48,121

Financial revenue
Preneed funeral commission income	$	414	$	450	$	887	$	901
Preneed funeral trust earnings		1,856		1,382		3,329		3,101
Cemetery trust earnings		1,221		1,795		2,878		3,311
Cemetery finance charges		331		478		679		846

Total financial revenue	$	3,822	$	4,105	$	7,773	$	8,159

Total revenues	$	47,655	$	50,066	$	98,324	$	102,353

Cost of revenues
Goods
Funeral	$	11,685	$	12,570	$	24,553	$	25,150
Cemetery		5,910		6,017		11,258		11,536

Total goods	$	17,595	$	18,587	$	35,811	$	36,686

Services
Funeral	$	10,290	$	10,771	$	21,545	$	21,509
Cemetery		1,565		1,627		3,146		3,290

Total services	$	11,855	$	12,398	$	24,691	$	24,799
Financial expenses
Preneed funeral commissions	$	391	$	349	$	734	$	700

Total financial expenses	$	391	$	349	$	734	$	700

Total cost of revenues	$	29,841	$	31,334	$	61,236	$	62,185

The costs of revenues, for purposes of this supplemental disclosure, include only field costs and expenses that are directly allocable between the goods, services and financial categories in the funeral and cemetery segments. Depreciation and amortization and regional and unallocated funeral and cemetery costs are not included in this disclosure.

Supplemental Disclosure of Cash Flow Information

6 Months Ended

Jun. 30, 2012

Supplemental Disclosure of Cash Flow Information [Abstract]

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

19. SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

The following information is supplemental disclosure for the Consolidated Statements of Cash Flows (in thousands):


	For the six months ended June 30,
	2011			2012
Cash paid for interest and financing costs	$	8,810		$	8,968
Cash paid for income taxes		670			818
Fair value of stock and stock options issued to directors, officers and certain employees		1,991			2,650
Restricted common stock withheld for payroll taxes		301			303
Net (deposits)/withdrawals into/from preneed funeral trusts		2,290			(285	)
Net (deposits)/withdrawals into/from preneed cemetery trusts		581			(856	)
Net withdrawals from perpetual care trusts		310			874
Net decrease in preneed funeral receivables		375			218
Net (increase)/decrease in preneed cemetery receivables		210			(668	)
Net (deposits)/withdrawals of receivables from preneed funeral trusts		(369	)		121
Net change in preneed funeral receivables increasing/(decreasing) deferred revenue		105			(278	)
Net change in preneed cemetery receivables increasing/(decreasing) deferred revenue		(149	)		102
Net deposits/(withdrawals) from preneed funeral trust accounts increasing/(decreasing) deferred preneed funeral receipts		(2,290	)		285
Net deposits/(withdrawals) in cemetery trust accounts increasing/(decreasing) deferred cemetery receipts		(581	)		856
Net withdrawals in perpetual care trust accounts decreasing perpetual care trusts’ corpus		(366	)		(973	)

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2012
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Principles of Consolidation, Policy	Principles of Consolidation The accompanying Consolidated Financial Statements include us and our subsidiaries. All significant intercompany balances and transactions have been eliminated.
Cash and Cash Equivalents, Policy	Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Use of Estimates, Policy	Use of Estimates The preparation of the Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. On an on-going basis, we evaluate our estimates and judgments, including those related to revenue recognition, realization of accounts receivable, goodwill, intangible assets, property and equipment and deferred tax assets. We base our estimates on historical experience, third party data and assumptions that we believe to be reasonable under the circumstances. The results of these considerations form the basis for making judgments about the amount and timing of revenues and expenses, the carrying value of assets and the recorded amounts of liabilities. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance, as there can be no assurance the margins, operating income and net earnings as a percentage of revenues will be consistent from year to year.
Discontinued Operations, Policy	Discontinued Operations In accordance with our Strategic Acquisition Model, non-strategic businesses are reviewed to determine whether such businesses should be sold and the proceeds redeployed elsewhere. A marketing plan is then developed for those locations which are identified as held for sale. When we receive a letter of intent and financing commitment from a buyer and the sale is expected to occur within one year, the location is no longer reported within our continuing operations. The assets and liabilities associated with the location are reclassified as held for sale on the balance sheet and the operating results, as well as impairments, if any, are presented on a comparative basis in the discontinued operations section of the consolidated statements of operations, along with the income tax effect. There were no discontinued operations during 2011. We ended a management contract with a cemetery in Ohio in January 2012. See Note 5 to the Consolidated Financial Statements herein for more information.
Business Combinations, Policy	Business Combinations Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date of an acquisition subsequently becomes available during the allocation period, we may adjust goodwill, assets, or liabilities associated with such acquisition. Acquisition related costs are recognized separately from acquisitions and are expensed as incurred. During the second quarter of 2011, we completed two funeral home acquisitions. During the second quarter of 2012, we completed one acquisition comprised of two funeral homes and one cemetery. See Note 3 to the Consolidated Financial Statements herein for additional information on these acquisitions.
Stock Plans and Stock-Based Compensation, Policy	Stock Plans and Stock-Based Compensation We have stock-based employee and director compensation plans in the form of restricted stock, stock options and employee stock purchase plans, which are described in more detail in Note 17 to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2011. We recognize compensation expense in an amount equal to the fair value of the share-based awards issued over the period of vesting. Fair value is determined on the date of the grant. The fair value of options or awards containing options is determined using the Black-Scholes valuation model. See Note 14 to the Consolidated Financial Statements herein for additional information on the Company’s stock-based compensation plans.
Computation of Earnings Per Common Share, Policy	Computation of Earnings Per Common Share Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted average number of common and dilutive common equivalent shares outstanding during the period. Dilutive common equivalent shares consist of stock options. Share-based awards that contain nonforfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are recognized as participating securities and included in the computation of both basic and diluted earnings per share. Our grants of restricted stock awards to our employees and directors are considered participating securities and we have prepared our earnings per share calculations to include outstanding unvested restricted stock awards in both the basic and diluted weighted average shares outstanding calculation. See Exhibit 11.1 to this Quarterly Report on Form 10-Q (this “Form 10-Q”) for the computations of per share earnings for the three and six month periods ended June 30, 2011 and 2012.
Preneed Funeral and Cemetery Trust Funds, Policy	Preneed Funeral and Cemetery Trust Funds Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIEs”). In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. For these reasons, we have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus. The investments of such trust funds are classified as available-for-sale and are reported at fair market value; therefore, the unrealized gains and losses, as well as accumulated and undistributed income and realized gains and losses are recorded to Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus in our Consolidated Balance Sheets. Our future obligations to deliver merchandise and services are reported at estimated settlement amounts. Preneed funeral and cemetery trust investments are reduced by the trust investment earnings that we have been allowed to withdraw in certain states prior to maturity. These earnings, along with preneed contract collections not required to be placed in trust, are recorded in Deferred preneed funeral revenue and Deferred preneed cemetery revenue until the service is performed or the merchandise is delivered. In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment/entombment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide care and maintenance for the cemeteries and mausoleums. Such trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds. An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of a VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE, or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support its position as the primary beneficiary in certain of our funeral and cemetery trust funds.
Fair Value Measurements, Policy	Fair Value Measurements We define fair value as the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date for items that are recognized or disclosed at fair value in the financial statements on a recurring basis (at least annually). We disclose the extent to which fair value is used to measure financial assets and liabilities, the inputs utilized in calculating valuation measurements, and the effect of the measurement of significant unobservable inputs on earnings, or changes in net assets, as of the measurement date. Additional required disclosures are provided herein in Note 11 to the Consolidated Financial Statements. The fair value disclosures to disclose transfers in and out of Levels 1 and 2 and the gross presentation of purchases, sales, issuances and settlements in the Level 3 reconciliation of the three-tier fair value hierarchy are also presented herein in Note 11 to the Consolidated Financial Statements. We currently do not have any assets that have fair values determined by Level 3 inputs and no liabilities measured at fair value. We have not elected to measure any additional financial instruments and certain other items at fair value that are not currently required to be measured at fair value. To determine the fair value of assets and liabilities in an environment where the volume and level of activity for the asset or liability have significantly decreased, the exit price is used as the fair value measurement. For the three and six month periods ended June 30, 2012, we did not incur significant decreases in the volume or level of activity of any asset or liability. We consider an impairment of debt and equity securities other-than-temporary unless (a) the investor has the ability and intent to hold an investment and (b) evidence indicating the cost of the investment is recoverable before we are more likely than not required to sell the investment. If impairment is indicated, then an adjustment is made to reduce the carrying amount to fair value. As of June 30, 2012, no impairments have been identified. In the ordinary course of business, we are typically exposed to a variety of market risks. Currently, these are primarily related to changes in fair market values related to outstanding debts and changes in the values of securities associated with the preneed and perpetual care trusts. Management is actively involved in monitoring exposure to market risk and developing and utilizing appropriate risk management techniques when appropriate and when available for a reasonable price. Our 7⁷/₈% senior notes due 2015 (the “Senior Notes”) were issued to the public at par in January 2005 and are carried at a cost of $130.0 million. At June 30, 2012, these securities were typically trading at a price of approximately $101.25 per share, indicating an aggregate fair market value of approximately $131.6 million. Our convertible junior subordinated debentures, payable to Carriage Services Capital Trust (the “Trust”), pay interest at the fixed rate of 7% and are carried on our Consolidated Balance Sheets at a cost of approximately $89.8 million. The fair value of these securities is estimated to be approximately $76.3 million at June 30, 2012, based on available broker quotes of the corresponding preferred securities issued by the Trust.
Income Taxes, Policy	Income Taxes We and our subsidiaries file a consolidated U.S. Federal income tax return, separate income tax returns in 15 states and combined or unitary income tax returns in 11 states in which we operate. We record deferred taxes for temporary differences between the tax basis and financial reporting basis of assets and liabilities. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more likely than not that the tax benefits will be realized. We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured, and derecognized in financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheets. We have reviewed our income tax positions and identified certain tax deductions, primarily related to business acquisitions that are not certain. Our policy with respect to potential penalties and interest is to record them as “Other” expense and “Interest” expense, respectively. The entire balance of unrecognized tax benefits, if recognized, would affect our effective tax rate. We do not anticipate a significant increase or decrease in our unrecognized tax benefits during the next twelve months.

Acquisitions (Tables)

6 Months Ended

Jun. 30, 2012

Acquisitions [Abstract]

Effect of acquisitions on Consolidated Balance Sheets


Current assets	$	97
Preneed funeral trust investments		986
Property, plant & equipment		4,567
Goodwill		552
Cemetery perpetual care trust investments		478
Accrued liabilities		(67	)
Deferred preneed cemetery revenue		(339	)
Deferred preneed funeral receipts held in trust		(986	)
Care trusts’ corpus		(478	)

Total consideration	$	4,810

Goodwill (Tables)

6 Months Ended

Jun. 30, 2012

Goodwill [Abstract]

Changes in Goodwill


	June 30, 2012
Goodwill as of December 31, 2011	$	193,962
Acquisitions		6,890

Goodwill at end of period	$	200,852

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Assets Held for Sale and Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2012

Assets Held For Sale and Discontinued Operations [Abstract]

Operating results and gain on discontinued operations


	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2011			2012			2011			2012
Revenues	$	252		$	—		$	440		$	13

Operating income (loss)	$	34		$	—		$	35		$	(9	)
Loss on disposition		—			(1	)		—			426
Benefit for income taxes		(14	)		1			(14	)		(167	)

Income from discontinued operations	$	20		$	—		$	21		$	250

Preneed Trust Investments (Tables)

6 Months Ended

Jun. 30, 2012

Preneed Trust Investments [Abstract]

Components of Preneed Cemetery Trust Investments


	December 31, 2011			June 30, 2012
Preneed cemetery trust investments	$	67,713		$	72,708
Less: allowance for contract cancellation		(2,031	)		(2,193	)

	$	65,682		$	70,515

Cost and fair market values associated with preneed cemetery trust investments


	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	$	3,533	$	—	$	—		$	3,533
Fixed income securities:
Corporate debt		34,945		1,220		(562	)		35,603
Preferred stock		21,219		327		(360	)		21,186
Mortgage Backed Securities		1		—		—			1
Common stock		9,534		9		(2,327	)		7,216
Mutual funds:
Equity		3,873		317		(30	)		4,160

Trust securities	$	73,105	$	1,873	$	(3,279	)	$	71,699

Accrued investment income	$	1,009						$	1,009

Preneed cemetery trust investments								$	72,708

Fair market value as a percentage of cost									98.1	%

Estimated maturities of fixed preneed cemetery trust income securities


Due in one year or less	$	—
Due in one to five years		3,927
Due in five to ten years		20,875
Thereafter		31,988

Total	$	56,790

Preneed cemetery trust investment security transactions


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Investment income	$	966		$	1,290		$	1,865		$	2,052
Realized gains		6,936			2,681			10,092			5,054
Realized losses		(475	)		(2,195	)		(546	)		(2,309	)
Expenses and taxes		(671	)		(1,894	)		(853	)		(2,025	)
(Increase) decrease in deferred preneed cemetery receipts held in trust		(6,756	)		118			(10,558	)		(2,772	)

	$	—		$	—		$	—		$	—

Purchases and sales of investments in preneed cemetary trusts


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Purchases	$	(32,375	)	$	(33,060	)	$	(45,065	)	$	(57,099	)
Sales		32,869			33,404			45,676			57,492

Components of preneed funeral trust investments


	December 31, 2011			June 30, 2012
Preneed funeral trust investments	$	78,227		$	82,351
Less: allowance for contract cancellation		(2,415	)		(2,385	)

	$	75,812		$	79,966

Cost and fair market values associated with preneed funeral trust investments


	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	$	13,725	$	—	$	—		$	13,725
Fixed income securities:
U.S. Treasury debt		4,048		89		—			4,137
U.S. agency obligations		337		5		—			342
Corporate debt		22,096		1,165		(162	)		23,099
Preferred stock		13,864		1,865		(155	)		15,574
Other		44		—		(16	)		28
Common stock		7,592		241		(917	)		6,916
Mutual funds:
Equity		11,234		194		(388	)		11,040
Fixed income		4,438		178		—			4,616
Other investments		2,124		—		—			2,124

Trust securities	$	79,502	$	3,737	$	(1,638	)	$	81,601

Accrued investment income	$	750						$	750

Preneed funeral trust investments								$	82,351

Fair market value as a percentage of cost									102.6	%

Estimated maturities of fixed preneed funeral trust income securities


Due in one year or less	$	452
Due in one to five years		4,857
Due in five to ten years		13,016
Thereafter		24,855

Total	$	43,180

Preneed funereal trust investment security transactions


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Investment income	$	771		$	1,089		$	1,552		$	1,951
Realized gains		5,046			603			8,370			1,338
Realized losses		(375	)		(1,727	)		(488	)		(2,177	)
Expenses and taxes		(474	)		(793	)		(728	)		(1,003	)
(Increase) decrease in deferred preneed funeral receipts held in trust		(4,968	)		828			(8,706	)		(109	)

	$	—		$	—		$	—		$	—

Purchases and sales of investments in preneed funeral trusts


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Purchases	$	(27,452	)	$	(13,721	)	$	(44,703	)	$	(31,594	)
Sales		25,226			13,619			42,537			31,793

Preneed Cemetery Receivables (Tables)

6 Months Ended

Jun. 30, 2012

Preneed Cemetery Receivables [Abstract]

Preneed Cemetery Receivables


	June 30, 2012
Beginning balance	$	1,487
Write-offs and cancellations		(98	)
Provision		397

Ending balance	$	1,786

Aging of Past Due Financing Receivables


	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financing Receivables
Recognized revenue	$	636	$	423	$	312	$	1,197	$	2,568	$	17,721	$	20,289
Deferred revenue		286		178		134		530		1,128		7,639		8,767

Total contracts	$	922	$	601	$	446	$	1,727	$	3,696	$	25,360	$	29,056

Receivables from Preneed Funeral Trusts (Tables)

6 Months Ended

Jun. 30, 2012

Receivables From Preneed Funeral Trusts [Abstract]

Receivables from Preneed Funeral Trust Funds


	December 31, 2011			June 30, 2012
Preneed funeral trust funds	$	23,182		$	23,059
Less: allowance for contract cancellation		(695	)		(693	)

	$	22,487		$	22,366

Cemetery Perpetual Care Trust Investments (Tables)

6 Months Ended

Jun. 30, 2012

Cemetery Perpetual Care Trust Investments [Abstract]

Components of Care Trusts' Corpus


	December 31, 2011			June 30, 2012
Trust assets, at fair value	$	41,485		$	44,486
Obligations due from (to) trust		(106	)		(205	)

Care trusts’ corpus	$	41,379		$	44,281

Cost and fair market values associated with the trust investments held in perpetual care trust funds


	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	$	1,748	$	—	$	—		$	1,748
Fixed income securities:
Corporate debt		23,143		799		(378	)		23,564
Preferred stock		13,907		173		(237	)		13,843
Mortgage Backed Securities		1		—		—			1
Common stock		6,198		3		(1,535	)		4,666

Trust securities	$	44,997	$	975	$	(2,150	)	$	43,822

Accrued investment income	$	664						$	664

Cemetery perpetual care trust investments								$	44,486

Fair market value as a percentage of cost									97.4	%

Estimated maturities of fixed perpetual care trust income securities


Due in one year or less	$	—
Due in one to five years		2,606
Due in five to ten years		13,820
Thereafter		20,982

	$	37,408

Perpetual care trust investment security transactions recorded in interest income and other, net


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Undistributable realized gains	$	3,432		$	1,269		$	5,681		$	2,400
Undistributable realized losses		(218	)		(1,027	)		(315	)		(1,079	)
Increase in Care trusts’ corpus		(3,214	)		(242	)		(5,366	)		(1,321	)

	$	—		$	—		$	—		$	—

Perpetual care trust investment security transactions recorded in cemetery revenue


	For the three months ended June 30,				For the six months ended June 30,
	2011		2012		2011		2012
Investment income	$	1,178	$	1,152	$	1,757	$	2,303
Realized gains		1,121		300		1,942		300

Total	$	2,299	$	1,452	$	3,699	$	2,603

Purchases and sales of investments in perpetual care trusts


	For the three months ended June 30,						For the six months ended June 30,
	2011			2012			2011			2012
Purchases	$	(14,823	)	$	(21,520	)	$	(23,930	)	$	(37,737	)
Sales		14,697			21,644			22,658			38,265

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2012

Fair Value Measurements [Abstract]

Fair value hierarchy of the valuation techniques utilized to determine fair values


	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		June 30, 2012
Assets:
Fixed income securities:
U.S. Treasury debt	$	4,137	$	—	$	—	$	4,137
U.S. agency obligations		342		—		—		342
Preferred stock		—		50,603		—		50,603
Mortgage Backed Securities		—		2		—		2
Corporate debt		—		82,266		—		82,266
Other		—		28				28
Common stock		18,798		—		—		18,798
Mutual funds:
Equity
U.S. Large Cap		5,996		—		—		5,996
U.S. Mid Cap		960		—		—		960
U.S. Small Cap		1,040		—		—		1,040
International		2,239		—		—		2,239
U.S. REIT		806		—		—		806
Other		4,159		—		—		4,159
Fixed income
U.S. Investment Grade		—		2,238		—		2,238
U.S. High Yield		—		2,378		—		2,378
Other
Insurance		—		2,124		—		2,124

Total Assets	$	38,477	$	139,639	$	—	$	178,116

Stock Based Compensation (Tables)

6 Months Ended

Jun. 30, 2012

Stock Based Compensation [Abstract]

Four quarterly assumptions for the fair value of the right (option) to purchase shares under ESPP


	2011		2012
Dividend yield		0%		1.7%
Expected volatility		29%		32%
Risk-free interest rate		0.15%, 0.19%, 0.24%, 0.29%		0.02%, 0.06%, 0.09%, 0.12%
Expected life (years)		0.25, 0.50, 0.75, 1.00		0.25, 0.50, 0.75, 1.00

Major Segments of Business (Tables)

6 Months Ended

Jun. 30, 2012

Major Segments of Business [Abstract]

Revenue, pre-tax income and total and total assets by segments


	Funeral		Cemetery		Corporate			Consolidated
Revenues from continuing operations:
Six months ended June 30, 2012	$	78,400	$	23,953	$	—		$	102,353
Six months ended June 30, 2011	$	74,673	$	23,651	$	—		$	98,324

Income (loss) from continuing operations before income taxes:
Six months ended June 30, 2012	$	24,638	$	5,961	$	(19,064	)	$	11,535
Six months ended June 30, 2011	$	22,067	$	6,292	$	(18,500	)	$	9,859

Total assets:
June 30, 2012	$	451,189	$	230,055	$	16,951		$	698,195
December 31, 2011	$	423,714	$	226,177	$	22,886		$	672,777

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Supplemental Disclosure of Statement of Operations Information (Tables)

6 Months Ended

Jun. 30, 2012

Supplemental Disclosure of Statement of Operations Information [Abstract]

Supplemental Disclosure for the Consolidated Statements of Operations


	For the three months ended June 30,				For the six months ended June 30,
	2011		2012		2011		2012
Revenues
Goods
Funeral	$	13,986	$	14,945	$	29,590	$	31,122
Cemetery		8,069		7,947		15,131		14,951

Total goods	$	22,055	$	22,892	$	44,721	$	46,073

Services
Funeral	$	19,309	$	20,624	$	40,867	$	43,276
Cemetery		2,469		2,445		4,963		4,845

Total services	$	21,778	$	23,069	$	45,830	$	48,121

Financial revenue
Preneed funeral commission income	$	414	$	450	$	887	$	901
Preneed funeral trust earnings		1,856		1,382		3,329		3,101
Cemetery trust earnings		1,221		1,795		2,878		3,311
Cemetery finance charges		331		478		679		846

Total financial revenue	$	3,822	$	4,105	$	7,773	$	8,159

Total revenues	$	47,655	$	50,066	$	98,324	$	102,353

Cost of revenues
Goods
Funeral	$	11,685	$	12,570	$	24,553	$	25,150
Cemetery		5,910		6,017		11,258		11,536

Total goods	$	17,595	$	18,587	$	35,811	$	36,686

Services
Funeral	$	10,290	$	10,771	$	21,545	$	21,509
Cemetery		1,565		1,627		3,146		3,290

Total services	$	11,855	$	12,398	$	24,691	$	24,799
Financial expenses
Preneed funeral commissions	$	391	$	349	$	734	$	700

Total financial expenses	$	391	$	349	$	734	$	700

Total cost of revenues	$	29,841	$	31,334	$	61,236	$	62,185

Supplemental Disclosure of Cash Flow Information (Tables)

6 Months Ended

Jun. 30, 2012

Supplemental Disclosure of Cash Flow Information [Abstract]

Supplemental Disclosure for the Consolidated Statements of Cash Flows


	For the six months ended June 30,
	2011			2012
Cash paid for interest and financing costs	$	8,810		$	8,968
Cash paid for income taxes		670			818
Fair value of stock and stock options issued to directors, officers and certain employees		1,991			2,650
Restricted common stock withheld for payroll taxes		301			303
Net (deposits)/withdrawals into/from preneed funeral trusts		2,290			(285	)
Net (deposits)/withdrawals into/from preneed cemetery trusts		581			(856	)
Net withdrawals from perpetual care trusts		310			874
Net decrease in preneed funeral receivables		375			218
Net (increase)/decrease in preneed cemetery receivables		210			(668	)
Net (deposits)/withdrawals of receivables from preneed funeral trusts		(369	)		121
Net change in preneed funeral receivables increasing/(decreasing) deferred revenue		105			(278	)
Net change in preneed cemetery receivables increasing/(decreasing) deferred revenue		(149	)		102
Net deposits/(withdrawals) from preneed funeral trust accounts increasing/(decreasing) deferred preneed funeral receipts		(2,290	)		285
Net deposits/(withdrawals) in cemetery trust accounts increasing/(decreasing) deferred cemetery receipts		(581	)		856
Net withdrawals in perpetual care trust accounts decreasing perpetual care trusts’ corpus		(366	)		(973	)

Basis of Presentation and Summary of Significant Accounting Policies (Narrative) (Details) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2012 USD ($) $ / shares
Basis of Presentation and Summary of Significant Accounting Policies [Abstract]
Number of owned and operated funeral homes (in Funeral Homes)	164
Number of states in which the entity operated funeral homes (in States)	26
Number of owned and operated cemeteries (in Cemetaries)	33
Number of states in which the entity operated cemeteries (in States)	11
Debt Instrument [Line Items]
Debt instrument interest rate (in Percent)	7.00%
Number of states in which the entity has filed separate income taxes (in States)	15
Number of states in which the entity has filed combined tax returns (in States)	11
Senior Notes [Member]
Debt Instrument [Line Items]
Debt instrument interest rate (in Percent)	7.875%
Senior notes maturity date (in Date)	Jan. 01, 2015
Senior notes issue date (in Date)	Jan. 01, 2005
Carrying cost of debt instrument	$ 131,858
Trading price of senior notes (in Dollars per Share) \| $ / shares	$ 101.25
Aggregate fair market value of debt instrument	$ 131,600
Junior Subordinated Debt [Member]
Debt Instrument [Line Items]
Debt instrument interest rate (in Percent)	7.00%
Carrying cost of debt instrument	$ 89,770
Aggregate fair market value of debt instrument	$ 76,300
Funeral Homes Acquired Total [Member]
Business Acquisition [Line Items]
Number of funeral home acquisitions (in Acquisitions)	2
Funeral Homes Acquired Pennsylvania [Member]
Business Acquisition [Line Items]
Number of funeral home acquisitions (in Acquisitions)	1
Funeral Homes Acquired Georgia [Member]
Business Acquisition [Line Items]
Number of funeral home acquisitions (in Acquisitions)	1

Acquisitions (Narrative) (Details) $ in Thousands	6 Months Ended
Acquisitions (Narrative) (Details) $ in Thousands	Jun. 30, 2012 USD ($)
Acquisitions [Abstract]
Range of strategic markets in which there are strategic growth plans to build concentrated groups of businesses (Description)	10 to 15
Number of strategic ranking criterias for targeting execution of growth strategy and acquisition pricing (in Criteria)	6
Cost of acquired entities	$ 4,810
Goodwill	$ 552

Acquisitions (Effect of the acquisition on Consolidated Balance Sheets) (Details) $ in Thousands	Jun. 30, 2012 USD ($)
Effect of acquisition on current assets [Abstract]
Current assets	$ 97
Preneed funeral trust investments	986
Property, plant & equipment	4,567
Goodwill	552
Cemetery perpetual care trust investments	478
Accrued liabilities	(67)
Deferred preneed cemetery revenue	(339)
Deferred preneed funeral receipts held in trust	(986)
Care trusts's corpus	(478)
Total consideration	$ 4,810

Goodwill (Changes in Goodwill) (Details) $ in Thousands	6 Months Ended
Goodwill (Changes in Goodwill) (Details) $ in Thousands	Jun. 30, 2012 USD ($)
Goodwill [Abstract]
Goodwill as of December 31, 2011	$ 193,962
Acquisitions	6,890
Goodwill at end of period	$ 200,852

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Assets Held for Sale and Discontinued Operations (Assets held for sale and discontinued operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Assets Held For Sale and Discontinued Operations [Abstract]
Revenues	$ 0	$ 252	$ 13	$ 440
Operating income (loss)	0	34	(9)	35
Gain on disposition	(1)	0	426	0
Benefit for income taxes	1	(14)	(167)	(14)
Income from discontinued operations	$ 0	$ 20	$ 250	$ 21

- Definition

Tax benefit from provision recognizing a loss for initial, or subsequent, write-down to fair value (less cost to sell) of a of a disposal group that is classified as a component of the entity, which remains unsold as of the reporting date. May include a tax on the (gain) for the recognition of a subsequent increase in fair value (less cost to sell), but not in excess of the cumulative loss previously recognized through write-downs.

+ References + Details

- Definition

Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.12)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 2
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 13
-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
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-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Article 5

+ Details

Preneed Trust Investments (Components of preneed cemetery trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments	$ 72,708	$ 67,713
Less: allowance for contract cancellation	(2,193)	(2,031)
Available-for-sale securities, current	$ 70,515	$ 65,682

- Definition

Amount of investment in debt and equity securities categorized neither as trading securities nor held-to-maturity securities and intended be sold or mature one year or operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 4, 5
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Preneed Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	$ 178,116
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	73,105
Unrealized Gains	1,873
Unrealized Losses	(3,279)
Fair Market Value	71,699
Preneed cemetery trust investments	$ 72,708	$ 67,713
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	98.10%
Preneed Cemetery Trust Investments [Member] \| Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 3,533
Unrealized Gains	0
Unrealized Losses	0
Fair Market Value	3,533
Preneed Cemetery Trust Investments [Member] \| Corporate Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	34,945
Unrealized Gains	1,220
Unrealized Losses	(562)
Fair Market Value	35,603
Preneed Cemetery Trust Investments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	21,219
Unrealized Gains	327
Unrealized Losses	(360)
Fair Market Value	21,186
Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1
Unrealized Gains	0
Unrealized Losses	0
Fair Market Value	1
Preneed Cemetery Trust Investments [Member] \| Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	9,534
Unrealized Gains	9
Unrealized Losses	(2,327)
Fair Market Value	7,216
Preneed Cemetery Trust Investments [Member] \| Equity Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	3,873
Unrealized Gains	317
Unrealized Losses	(30)
Fair Market Value	4,160
Preneed Cemetery Trust Investments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,009
Fair Market Value	$ 1,009

Preneed Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Jun. 30, 2012 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 0
Due in one to five years	3,927
Due in five to ten years	20,875
Thereafter	31,988
Total	$ 56,790

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,290	$ 966	$ 2,052	$ 1,865
Realized gains	2,681	6,936	5,054	10,092
Realized losses	(2,195)	(475)	(2,309)	(546)
Expenses and taxes	(1,894)	(671)	(2,025)	(853)
(Increase) decrease in deferred preneed cemetery receipts held in trust	$ 118	$ (6,756)	$ (2,772)	$ (10,558)

- Definition

This item represents investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividend income from investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively, net of related investment expenses. This item does not include realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized, and does not include investment income from real or personal property, such as rental income.

+ References + Details

Preneed Trust Investments (Purchases and sales of investments in preneed cemetery trusts) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (33,060)	$ (32,375)	$ (57,099)	$ (45,065)
Sales	$ 33,404	$ 32,869	$ 57,492	$ 45,676

- Definition

The cash outflow to acquire debt and equity securities not classified as either held-to-maturity securities or trading securities which would be classified as available-for-sale securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3213-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
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-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 18
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 17
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 17
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 12
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 18
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Preneed Trust Investments (Components of preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments, gross	$ 82,351	$ 78,227
Less: allowance for contract cancellation	(2,385)	(2,415)
Available-for-sale securities, current	$ 79,966	$ 75,812

- Definition

Amount of investment in debt and equity securities categorized neither as trading securities nor held-to-maturity securities and intended be sold or mature one year or operating cycle, if longer.

+ References

+ Details

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	$ 178,116
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	79,502
Unrealized Gains	3,737
Unrealized Losses	(1,638)
Preneed funeral trust investments, gross	$ 82,351	$ 78,227
Preneed funeral trust investments, fair market value as a percentage of cost (in Percent)	102.60%
Preneed Funeral Trust Investments [Member] \| Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 13,725
Unrealized Gains	0
Unrealized Losses	0
Fair Market Value	13,725
Preneed Funeral Trust Investments [Member] \| U.S. Treasury debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,048
Unrealized Gains	89
Unrealized Losses	0
Fair Market Value	4,137
Preneed Funeral Trust Investments [Member] \| U.S. agency obligations [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	337
Unrealized Gains	5
Unrealized Losses	0
Fair Market Value	342
Preneed Funeral Trust Investments [Member] \| Corporate Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	22,096
Unrealized Gains	1,165
Unrealized Losses	(162)
Fair Market Value	23,099
Preneed Funeral Trust Investments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	13,864
Unrealized Gains	1,865
Unrealized Losses	(155)
Fair Market Value	15,574
Preneed Funeral Trust Investments [Member] \| Other Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	44
Unrealized Gains	0
Unrealized Losses	(16)
Fair Market Value	28
Preneed Funeral Trust Investments [Member] \| Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	7,592
Unrealized Gains	241
Unrealized Losses	(917)
Fair Market Value	6,916
Preneed Funeral Trust Investments [Member] \| Equity Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,234
Unrealized Gains	194
Unrealized Losses	(388)
Fair Market Value	11,040
Preneed Funeral Trust Investments [Member] \| Fixed Income Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,438
Unrealized Gains	178
Unrealized Losses	0
Fair Market Value	4,616
Preneed Funeral Trust Investments [Member] \| Other Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	2,124
Unrealized Gains	0
Unrealized Losses	0
Fair Market Value	2,124
Preneed Funeral Trust Investments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	750
Fair Market Value	$ 750

Preneed Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Jun. 30, 2012 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 452
Due in one to five years	4,857
Due in five to ten years	13,016
Thereafter	24,855
Total	$ 43,180

Preneed Trust Investments (Preneed funereal trust investment security transactions) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,089	$ 771	$ 1,951	$ 1,552
Realized gains	603	5,046	1,338	8,370
Realized losses	(1,727)	(375)	(2,177)	(488)
Expenses and taxes	(793)	(474)	(1,003)	(728)
(Increase) decrease in deferred preneed funeral receipts held in trust	$ 828	$ (4,968)	$ (109)	$ (8,706)

- Definition

+ References + Details

Preneed Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (13,721)	$ (27,452)	$ (31,594)	$ (44,703)
Sales	$ 13,619	$ 25,226	$ 31,793	$ 42,537

The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 12
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 18
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Preneed Cemetery Receivables (Narrative) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2012 USD ($)
Preneed Cemetery Receivables [Abstract]
Term of sales contract for cemetery interment rights, maximum (in Duration)	5 years
Preneed installment sales contracts receivable promotional interest rate (in Percent)	0
Balance of receivables for preneed cemetery interment rights	$ 20.9
Balance of receivables for preneed cemetery interment related products and services	8.1
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	9.9
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	$ 19.1
Accounts receivable allowance percentage on contracts past due 120 days or more (in Percent)	100.00%
Number of days past due contractual payments are when they are provided for with a one hundred percent allowance (in Days)	120
Percent of total receivables which are 120 days or more past due (in Percent)	5.90%
Past due notifications starting date (in Days)	15
Past due notifications ending date (in Days)	90
Third party collector (in Days)	120

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2012 USD ($)
Preneed Cemetery Receivables [Abstract]
Beginning balance	$ 1,487
Write-offs and cancellations	(98)
Provision	397
Ending balance	$ 1,786

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Jun. 30, 2012 USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	$ 922
61-90 days Past Due	601
91-120 days Past Due	446
More than 120 days Past Due	1,727
Total Past Due	3,696
Current	25,360
Total Financing Receivables	29,056
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	636
61-90 days Past Due	423
91-120 days Past Due	312
More than 120 days Past Due	1,197
Total Past Due	2,568
Current	17,721
Total Financing Receivables	20,289
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	286
61-90 days Past Due	178
91-120 days Past Due	134
More than 120 days Past Due	530
Total Past Due	1,128
Current	7,639
Total Financing Receivables	$ 8,767

Receivables from Preneed Funeral Trusts (Narrative) (Details)	6 Months Ended
	Jun. 30, 2012
Receivables From Preneed Funeral Trusts [Abstract]
Amount at which there is no controlling interest in trust assets (Description)	Less than 50%

Receivables from Preneed Funeral Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Receivables From Preneed Funeral Trusts [Abstract]
Preneed funeral trust funds	$ 23,059	$ 23,182
Less: Allowance for contract cancellation	(693)	(695)
Receivables from preneed funeral trusts	$ 22,366	$ 22,487

Contracts Secured by Insurance (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2012	Dec. 31, 2011
Contracts Secured by Insurance [Abstract]
Preneed funeral contracts secured by insurance	$ 216.3	$ 216.0

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Obligations due from (to) trust	$ (205)	$ (106)
Care trusts' corpus	44,281	41,379
Perpetual Care Trust Invesments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Available-for-sale securities, current	$ 44,486	$ 41,485

- Definition

Amount of investment in debt and equity securities categorized neither as trading securities nor held-to-maturity securities and intended be sold or mature one year or operating cycle, if longer.

+ References

+ Details

Cemetery Perpetual Care Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust funds) (Details) - USD ($) $ in Thousands	Jun. 30, 2012	Dec. 31, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	$ 178,116
Perpetual Care Trust Invesments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	44,997
Unrealized Gains	975
Unrealized Losses	(2,150)
Fair Market Value	43,822
Cemetary perpetual care trust investments	$ 44,486	$ 41,485
Cemetery perpetual care trusts, fair market value as a percentage of cost (in Percent)	97.40%
Perpetual Care Trust Invesments [Member] \| Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 1,748
Unrealized Gains	0
Unrealized Losses	0
Fair Market Value	1,748
Perpetual Care Trust Invesments [Member] \| Corporate Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	23,143
Unrealized Gains	799
Unrealized Losses	(378)
Fair Market Value	23,564
Perpetual Care Trust Invesments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	13,907
Unrealized Gains	173
Unrealized Losses	(237)
Fair Market Value	13,843
Perpetual Care Trust Invesments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1
Unrealized Gains	0
Unrealized Losses	0
Fair Market Value	1
Perpetual Care Trust Invesments [Member] \| Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,198
Unrealized Gains	3
Unrealized Losses	(1,535)
Fair Market Value	4,666
Perpetual Care Trust Invesments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	664
Fair Market Value	$ 664

Cemetery Perpetual Care Trust Investments (Estimated maturities of fixed perpetual care trust income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Jun. 30, 2012 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 0
Due in one to five years	2,606
Due in five to ten years	13,820
Thereafter	20,982
Total	$ 37,408

Cemetery Perpetual Care Trust Investments (Perpetual care trust investment security transactions recorded in interest income and other, net) (Details) - Perpetual Care Trust Invesments [Member] - Other Interest Income [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Undistributable realized gains	$ 1,269	$ 3,432	$ 2,400	$ 5,681
Undistributable realized losses	(1,027)	(218)	(1,079)	(315)
Increase in Care trusts' corpus	$ (242)	$ (3,214)	$ (1,321)	$ (5,366)

Cemetery Perpetual Care Trust Investments (Perpetual care trust investment security transactions recorded in Cemetery revenue) (Details) - Perpetual Care Trust Invesments [Member] - Sales [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,152	$ 1,178	$ 2,303	$ 1,757
Realized gains	300	1,121	300	1,942
Total	$ 1,452	$ 2,299	$ 2,603	$ 3,699

- Definition

+ References + Details

Cemetery Perpetual Care Trust Investments (Purchases and sales of investments in perpetual care trusts) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (21,520)	$ (14,823)	$ (37,737)	$ (23,930)
Sales	$ 21,644	$ 14,697	$ 38,265	$ 22,658

The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Investing Activities
-URI http://asc.fasb.org/extlink&oid=6516133

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26853-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 12
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 18
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 16
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Long-Term Debt (Narrative) (Details) - USD ($)	6 Months Ended
Long-Term Debt (Narrative) (Details) - USD ($)	Jun. 30, 2012	Dec. 31, 2011
Long-Term Debt [Abstract]
Senior notes principal amount outstanding	$ 130,000,000
Revolving credit facility initiation date (Date)	Aug. 11, 2011
Revolving credit facility present loan commitment	$ 60,000,000
Revolving credit facility present accordion provisions	$ 15,000,000
Revolving credit facility expiration date (Date)	Oct. 01, 2014
Revolving credit facility conditional maturity extension date (Date)	Oct. 01, 2016
Revolving credit facility outstanding debt	$ 17,300,000	$ 3,100,000
Debt Interest Rate [Line Items]
Debt instrument interest rate (in Percent)	7.00%
Dividend rate on term income deferrable convertible preferred securities held by Carriage Service Capital Trust SPE in connection with the trust's debentures (in Percent)	7.00%
Debt Covenant To Actual Ratios [Line Items]
Deferred purchase price notes payable to sellers of acquired entities stated interest rate (in Percent)	0.00%
Deferred purchase price notes payable to sellers of acquired entities, discounted imputed interest rate minimum (in Percent)	6.00%
Deferred purchase price notes payable to sellers of acquired entities, discounted imputed interest rate maximum (in Percent)	8.00%
Deferred purchase price notes payable to sellers of acquired entities, range of original maturities, minimum (in Duration)	3 years
Deferred purchase price notes payable to sellers of acquired entities, range of original maturities, maximum (in Duration)	15 years
Prime Rate Option [Member]
Debt Interest Rate [Line Items]
Revolving credit facility interest rate	4.125%
LIBOR Margin Option [Member]
Debt Interest Rate [Line Items]
Revolving credit facility interest rate	1.875%
Ratio Maximum Per Covenant [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio)	4.25
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio)	3.32
Ratio of earnings to fixed cost obligations (in Ratio)	1.97
Ratio Minimum Per Covenant [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of earnings to fixed cost obligations (in Ratio)	1.25

Stock Based Compensation (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Pre tax share based compensation expense	$ 455,000	$ 354,000	$ 616,000	$ 407,000
Schedule Of Director Compensation [Line Items]
Pre tax share based compensation expense	$ 455,000	$ 354,000	$ 616,000	$ 407,000
Share based compensation awards, options outstanding at period end (in Shares)	372,028		372,028
Share based compensation awards, options outstanding and vested at period end (in Shares)	227,793		227,793
Weighted average purchase price of ESPP shares purchased during the period (in Dollars per share)			$ 4.80
Number of new employees to receive grant (in Employees)			2
Date of new director compensation policy approval (Date)			Mar. 05, 2012
Dividend declared per share of common stock (in Dollars per share)	$ .025	$ .025	$ .025	$ .025
Aggregate value of dividend declared	$ 449,000		$ 903,000
Dividend payment date (Date)			Jun. 01, 2012
Date of record of common stock ownership for dividends to be paid (Date)			May 15, 2012
Date of annual stockholders meeting (Date)			May 23, 2012
Number of stockholders meetings prior to new director compensation policy (in Meetings)			2
Audit Committee Chairman [Member]
Schedule Of Director Compensation [Line Items]
Annual cash retainer approved by Board of Directors			$ 17,500
Compensation Committee Chairman [Member]
Schedule Of Director Compensation [Line Items]
Annual cash retainer approved by Board of Directors			15,000
Corporate Governance Committee Chairman [Member]
Schedule Of Director Compensation [Line Items]
Annual cash retainer approved by Board of Directors			15,000
Lead Director Of Board [Member]
Schedule Of Director Compensation [Line Items]
Annual cash retainer approved by Board of Directors			115,000
Each Independent Director [Member]
Schedule Of Director Compensation [Line Items]
Annual cash retainer approved by Board of Directors			40,000
Annual equity retainer approved by Board of Directors			75,000
Additional cash payment approved per meeting of the full board, audit committee, or executive committee			2,000
Additional cash payment approved per meeting of other meetings			1,600
Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation awards, value of options granted during the period			100,000
Schedule Of Director Compensation [Line Items]
Share based compensation awards, value of options granted during the period			$ 100,000
Employee Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation awards, shares granted during the period (in Shares)			23,809
Schedule Of Director Compensation [Line Items]
Share based compensation awards, shares granted during the period (in Shares)			23,809
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation awards, shares granted during the period (in Shares)			14,000
Share based compensation awards, value of options granted during the period			$ 100,000
Pre tax share based compensation expense	363,000	$ 379,000	604,000	$ 761,000
Restricted stock unrecognized compensation costs	3,300,000		$ 3,300,000
Restricted stock expected weighted average period of recognition (in Duration)			2 years
Schedule Of Director Compensation [Line Items]
Share based compensation awards, shares granted during the period (in Shares)			14,000
Pre tax share based compensation expense	363,000	379,000	$ 604,000	761,000
Share based compensation awards, value of options granted during the period			$ 100,000
Restricted Stock [Member] \| Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation awards, vesting percentage per period (in Percent)			33.33%
Share based compensation awards, vesting period (in Duration)			4 years
Schedule Of Director Compensation [Line Items]
Share based compensation awards, vesting period (in Duration)			4 years
Restricted Stock [Member] \| Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation awards, vesting percentage per period (in Percent)			25.00%
Share based compensation awards, vesting period (in Duration)			3 years
Schedule Of Director Compensation [Line Items]
Share based compensation awards, vesting period (in Duration)			3 years
Espp And Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Pre tax share based compensation expense	101,000	95,000	$ 198,000	172,000
Schedule Of Director Compensation [Line Items]
Pre tax share based compensation expense	$ 101,000	$ 95,000	$ 198,000	$ 172,000

Stock Based Compensation (Four quarterly assumptions for the fair value of the right (option) to purchase shares under ESPP) (Details)	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2012	Mar. 31, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2012	Dec. 31, 2011
Stock Based Compensation [Abstract]
ESPP fair value dividend yield assumption (in Percent)			1.70%	0.00%
ESPP fair value expected volatility assumption (in Percent)			32.00%	29.00%
ESPP fair value risk free interest rate assumption (in Percent)	0.02%	0.15%	0.06%	0.19%	0.09%	0.24%	0.12%	0.29%
ESPP fair value expected life assumption (in Years)	.25	.25	.5	0.5	.75	0.75	1	1

Share Repurchase Program (Narrative) (Details) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2012 USD ($) $ / shares shares
Share Repurchase Program [Line Items]
Number of shares of common stock repurchased by the company (in Shares) \| shares	686,208
Aggregate cost of common stock repurchased by the company	$ 4.5
Average cost per share of the repurchased common stock (in Dollars per Share) \| $ / shares	$ 6.60
Minimum [Member]
Share Repurchase Program [Line Items]
Additional amount of common stock company was authorized to purchase	$ 3.0
Maximum [Member]
Share Repurchase Program [Line Items]
Additional amount of common stock company was authorized to purchase	$ 8.0

- Definition

Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.

+ References + Details

Related Party Transactions (Narrative) (Details) $ in Millions	Jun. 30, 2012 USD ($)
Related Party Transactions [Abstract]
Senior notes held by outside company for which Director acts as Chief Invesment Officer	$ 7.3
Total senior notes outstanding	$ 130.0

Major Segments of Business (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Dec. 31, 2011
Segment Reporting Information [Line Items]
Revenues from continuing operations	$ 50,066	$ 47,655	$ 102,353	$ 98,324
Income (loss) from continuing operations before income taxes	4,658	4,337	11,535	9,859
Total assets	698,195		698,195		$ 672,777
Funeral [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	37,401	35,565	78,400	74,673
Income (loss) from continuing operations before income taxes			24,638	22,067
Total assets	451,189		451,189		423,714
Cemetery [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	12,665	$ 12,090	23,953	23,651
Income (loss) from continuing operations before income taxes			5,961	6,292
Total assets	230,055		230,055		226,177
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations			0	0
Income (loss) from continuing operations before income taxes			(19,064)	$ (18,500)
Total assets	$ 16,951		$ 16,951		$ 22,886

Supplemental Disclosure of Statement of Operations Information (Supplemental disclosure for the Consolidated Statements of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011
Segment Reporting Information [Line Items]
Revenue, Net	$ 50,066	$ 47,655	$ 102,353	$ 98,324
Cost of Revenue	35,782	34,143	71,141	69,762
Funeral [Member]
Segment Reporting Information [Line Items]
Revenue, Net	37,401	35,565	78,400	74,673
Cost of Revenue	23,690	22,366	47,359	46,832
Cemetery [Member]
Segment Reporting Information [Line Items]
Revenue, Net	12,665	12,090	23,953	23,651
Cost of Revenue	7,644	7,475	14,826	14,404
Funeral And Cemetery [Member]
Segment Reporting Information [Line Items]
Cost of Revenue	31,334	29,841	62,185	61,236
Goods Revenue [Member]
Segment Reporting Information [Line Items]
Revenue, Net	22,892	22,055	46,073	44,721
Cost of Revenue	18,587	17,595	36,686	35,811
Goods Revenue [Member] \| Funeral [Member]
Segment Reporting Information [Line Items]
Revenue, Net	14,945	13,986	31,122	29,590
Cost of Revenue	12,570	11,685	25,150	24,553
Goods Revenue [Member] \| Cemetery [Member]
Segment Reporting Information [Line Items]
Revenue, Net	7,947	8,069	14,951	15,131
Cost of Revenue	6,017	5,910	11,536	11,258
Service Revenue [Member]
Segment Reporting Information [Line Items]
Revenue, Net	23,069	21,778	48,121	45,830
Cost of Revenue	12,398	11,855	24,799	24,691
Service Revenue [Member] \| Funeral [Member]
Segment Reporting Information [Line Items]
Revenue, Net	20,624	19,309	43,276	40,867
Cost of Revenue	10,771	10,290	21,509	21,545
Service Revenue [Member] \| Cemetery [Member]
Segment Reporting Information [Line Items]
Revenue, Net	2,445	2,469	4,845	4,963
Cost of Revenue	1,627	1,565	3,290	3,146
Financial Revenue [Member]
Segment Reporting Information [Line Items]
Revenue, Net	4,105	3,822	8,159	7,773
Cost of Revenue	349	391	700	734
Financial Revenue [Member] \| Funeral [Member] \| Preneed Commission [Member]
Segment Reporting Information [Line Items]
Revenue, Net	450	414	901	887
Cost of Revenue	349	391	700	734
Financial Revenue [Member] \| Funeral [Member] \| Preneed Trust [Member]
Segment Reporting Information [Line Items]
Revenue, Net	1,382	1,856	3,101	3,329
Financial Revenue [Member] \| Cemetery [Member] \| Trust [Member]
Segment Reporting Information [Line Items]
Revenue, Net	1,795	1,221	3,311	2,878
Financial Revenue [Member] \| Cemetery [Member] \| Finance Charges [Member]
Segment Reporting Information [Line Items]
Revenue, Net	$ 478	$ 331	$ 846	$ 679

Supplemental Disclosure of Cash Flow Information (Supplemental disclosure for the Consolidated Statements of Cash Flows) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Supplemental Disclosure of Cash Flow Information [Abstract]
Cash paid for interest and financing costs	$ 8,968	$ 8,810
Cash paid for income taxes	818	670
Fair value of stock and stock options issued to directors, officers and certain employees	2,650	1,991
Restricted common stock withheld for payroll taxes	303	301
Preneed Funeral Trust [Member]
Business Segment [Line Items]
Net deposits or withdrawals into or from preneed trust accounts	(285)	2,290
Net withdrawals of receivables from preneed funeral trusts	121	(369)
Net deposits or withdrawals into or from preneed trust accounts, increasing or decreasing deferred preneed receipts	285	(2,290)
Preneed Cemetery Trust [Member]
Business Segment [Line Items]
Net deposits or withdrawals into or from preneed trust accounts	(856)	581
Net deposits or withdrawals into or from preneed trust accounts, increasing or decreasing deferred preneed receipts	856	(581)
Perpetual Care Trust [Member]
Business Segment [Line Items]
Net deposits or withdrawals into or from preneed trust accounts	874	310
Net deposits or withdrawals in perpetual care trust accounts increasing/decreasing care trusts' corpus	(973)	(366)
Preneed Funeral Receivables [Member]
Business Segment [Line Items]
Net increase or decrease in preneed receivables	218	375
Net change in preneed receivables increasing or decreasing deferred revenue	(278)	105
Preneed Cemetery Receivables [Member]
Business Segment [Line Items]
Net increase or decrease in preneed receivables	(668)	210
Net change in preneed receivables increasing or decreasing deferred revenue	$ 102	$ (149)

Fair Value Measurements (Fair value hierarchy of the valuation techniques utilized to determine fair values) (Details) $ in Thousands	Jun. 30, 2012 USD ($)
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	$ 178,116
Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	38,477
Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	139,639
Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Treasury debt [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	4,137
U.S. Treasury debt [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	4,137
U.S. Treasury debt [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Treasury debt [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. agency obligations [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	342
U.S. agency obligations [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	342
U.S. agency obligations [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. agency obligations [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Preferred Stock [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	50,603
Preferred Stock [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Preferred Stock [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	50,603
Preferred Stock [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Mortgage Backed Securities [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2
Mortgage Backed Securities [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Mortgage Backed Securities [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2
Mortgage Backed Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Corporate Debt Securities [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	82,266
Corporate Debt Securities [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Corporate Debt Securities [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	82,266
Corporate Debt Securities [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Other [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	28
Other [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Other [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	28
Other [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Common Stock [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	18,798
Common Stock [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	18,798
Common Stock [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Common Stock [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Large Cap [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	5,996
U.S. Large Cap [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	5,996
U.S. Large Cap [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Large Cap [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Mid Cap [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	960
U.S. Mid Cap [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	960
U.S. Mid Cap [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Mid Cap [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Small Cap [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	1,040
U.S. Small Cap [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	1,040
U.S. Small Cap [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Small Cap [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
International [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2,239
International [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2,239
International [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
International [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. REIT [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	806
U.S. REIT [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	806
U.S. REIT [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. REIT [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Other Equity Mutual Fund [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	4,159
Other Equity Mutual Fund [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	4,159
Other Equity Mutual Fund [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Other Equity Mutual Fund [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Investment Grade [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2,238
U.S. Investment Grade [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. Investment Grade [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2,238
U.S. Investment Grade [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. High Yield [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2,378
U.S. High Yield [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
U.S. High Yield [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2,378
U.S. High Yield [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Insurance [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2,124
Insurance [Member] \| Quoted Prices in Active Markets (Level 1) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	0
Insurance [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	2,124
Insurance [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available for sale securities measured at fair value	$ 0