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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2013	May 03, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	CARRIAGE SERVICES INC
Entity Central Index Key	0001016281
Document Type	10-Q
Document Period End Date	Mar. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		18,208,541

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 1,290	$ 1,698
Accounts receivable, net of allowance for bad debts of $1,177 in 2012 and $1,016 in 2013	18,142	17,812
Assets held for sale	3,183	1,466
Inventory, Net	5,010	5,133
Prepaid Expense, Current	4,138	5,107
Inventories and other current assets	4,107	1,923
Total current assets	35,870	33,139
Preneed cemetery trust investments	73,067	70,960
Preneed funeral trust investments	85,224	82,896
Preneed receivables, net of allowance for bad debts of $2,059 in 2012 and $1,851 in 2013	24,181	23,222
Receivables from preneed funeral trusts	26,938	25,871
Property, plant and equipment, net of accumulated depreciation of $84,291 in 2012 and $85,361 in 2013	155,677	152,433
Cemetery property	75,030	75,156
Goodwill	217,243	218,442
Deferred charges and other non-current assets	7,156	9,424
Cemetery perpetual care trust investments	47,165	46,542
Total assets	747,551	738,085
Current liabilities:
Current portion of senior long-term debt and capital lease obligations	11,629	11,218
Accounts payable and other liabilities	4,359	5,243
Other liabilities	14,346	13,067
Accrued liabilities	11,671	12,278
Liabilities associated with assets held for sale	578	369
Total current liabilities	42,583	42,175
Long-term debt, net of current portion	115,718	118,841
Line of credit	43,000	44,700
Convertible junior subordinated debentures due in 2029 to an affiliate	89,770	89,770
Obligations under capital leases, net of current portion	3,943	4,013
Deferred preneed cemetery revenue	64,627	63,998
Deferred preneed funeral revenue	41,846	39,794
Deferred preneed cemetery receipts held in trust	73,067	70,960
Deferred preneed funeral receipts held in trust	85,224	82,896
Care trusts' corpus	47,083	45,920
Total liabilities	606,861	603,067
Commitments and contingencies
Redeemable preferred stock	200	200
Stockholders' equity:
Common stock, $.01 par value; 80,000,000 shares authorized; 22,078,000 and 22,053,000 shares issued at December 31, 2012 and March 31, 2013, respectively	221	221
Additional paid-in capital	202,880	202,462
Accumulated deficit	(47,344)	(52,598)
Treasury stock, at cost; 3,922,000 shares at December 31, 2012 and March 31, 2013	(15,267)	(15,267)
Total stockholders' equity	140,490	134,818
Total liabilities and stockholders' equity	$ 747,551	$ 738,085

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Accounts receivable, allowance for bad debts	$ 1,016	$ 1,177
Preneed receivables, allowance for bad debts	1,851	2,059
Accumulated depreciation of property, plant and equipment	$ 85,361	$ 84,291
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	22,053,000	22,078,000
Treasury stock, shares	3,922,000	3,922,000

- 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.

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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Segment Reporting Information [Line Items]
Total revenues	$ 58,087	$ 51,323
Total field costs and expenses	39,409	34,632
Field costs and expenses:
Depreciation and amortization	2,496	2,158
Regional and unallocated funeral and cemetery costs	3,264	2,333
Gross profit	18,678	16,691
Corporate costs and expenses:
General and administrative costs and expenses	5,775	5,242
Home office depreciation and amortization	343	253
Total corporate costs and expenses	6,118	5,495
Operating income	12,560	11,196
Interest expense, net of other income	(2,595)	(4,552)
Income from continuing operations before income taxes	9,965	6,644
Provision for income taxes	(4,384)	(2,574)
Net income from continuing operations	5,581	4,070
Income from discontinued operations, net of tax	(323)	389
Net income	5,258	4,459
Preferred stock dividend	(4)	(4)
Net income available to common stockholders	$ 5,254	$ 4,455
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.31	$ 0.22
Discontinued operations (in dollars per Share)	(0.02)	0.02
Basic earnings per common share (in dollars per Share)	0.29	0.24
Diluted earnings per common share:
Continuing operations (in dollars per Share)	0.27	0.22
Discontinued operations (in dollars per Share)	(0.02)	0.02
Diluted earnings per common share (in dollars per Share)	0.25	0.24
Dividends declared per share (in dollars per Share)	$ 0.025	$ 0.025
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	18,139	18,265
Diluted (in Shares)	22,728	18,320
Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 45,157	$ 40,035
Total field costs and expenses	26,421	22,959
Corporate costs and expenses:
Income from continuing operations before income taxes	14,921	13,788
Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	12,930	11,288
Total field costs and expenses	7,228	7,182
Corporate costs and expenses:
Income from continuing operations before income taxes	$ 3,915	$ 2,384

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Cash flows from operating activities:
Net income	$ 5,258	$ 4,459
Adjustments to reconcile net income to net cash provided (used) by operating activities:
(Income) loss from discontinued operations	323	(389)
Depreciation and amortization	2,839	2,412
Amortization of deferred financing costs	(638)	174
Provision for losses on accounts receivable	440	486
Stock-based compensation expense	646	403
Deferred income taxes	1,354	2,104
Other	0	(10)
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables	(1,966)	(1,240)
Inventories and other current assets	501	(118)
Deferred charges and other	0	(38)
Preneed funeral and cemetery trust investments	1,411	2,305
Accounts payable and accrued liabilities	(48)	(5,310)
Deferred preneed funeral and cemetery revenue	2,678	182
Deferred preneed funeral and cemetery receipts held in trust	(1,935)	(2,270)
Net cash provided by continuing operating activities	10,863	3,150
Net cash provided by discontinued operating activities	122	373
Net cash provided by operating activities	10,985	3,523
Cash flows from investing activities:
Acquisitions	0	(11,589)
Capital expenditures	(8,711)	(3,090)
Net cash used in continuing investing activities	(8,711)	(14,679)
Net cash provided by discontinued investing activities	1,928	9
Net cash used in investing activities	(6,783)	(14,670)
Cash flows from financing activities:
Net borrowings from (payments against) the bank credit facility	(4,200)	13,900
Payments on senior long-term debt and obligations under capital leases	(160)	(164)
Proceeds from the exercise of stock options and employee stock purchase plan	318	318
Stock option benefit	0	21
Dividends on common stock	(452)	(454)
Dividend on redeemable preferred stock	(4)	(4)
Payment of loan origination costs	(98)	0
Purchase of treasury stock	0	(2,731)
Net cash provided by (used in) continuing financing activities	(4,596)	10,886
Net cash used in discontinued financing activities	(14)	(7)
Net cash provided by (used in) financing activities	(4,610)	10,879
Net decrease in cash and cash equivalents	(408)	(268)
Cash and cash equivalents at beginning of period	1,698	1,137
Cash and cash equivalents at end of period	$ 1,290	$ 869

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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 March 31, 2013, we owned and operated 167 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 month periods ended March 31, 2012 and 2013 is unaudited, but in the opinion of management, reflects all adjustments which are normal, recurring and necessary for a fair presentation of our 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, 2012 and should be read in conjunction therewith. Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation with no effect on our previously reported results of operations, consolidated financial position, or cash flows. 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 ongoing 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 that our results of operations will be consistent from year to year. Funeral and Cemetery Operations We record the revenue from sales of funeral and cemetery merchandise and services when the merchandise is delivered or the service is performed. Sales of cemetery interment rights are recorded as revenue in accordance with the retail land sales provisions for accounting for sales of real estate. This method provides for the recognition of revenue in the period in which the customer’s cumulative payments exceed 10% of the contract price related to the interment right. Costs related to the sales of interment rights, which include real property and other costs related to cemetery development activities, are charged to operations using the specific identification method in the period in which the sale of the interment right is recognized as revenue. Revenues to be recognized from the delivery of merchandise and performance of services related to contracts that were acquired in acquisitions are typically lower than those originated by the Company. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements. Allowances for bad debts and customer cancellations are provided at the date that the sale is recognized as revenue and are based on our historical experience and the current economic environment. We also monitor changes in delinquency rates and provide additional bad debt and cancellation reserves when warranted. When preneed sales of funeral services and merchandise are funded through third-party insurance policies, we earn a commission on the sale of the policies. Insurance commissions are recognized as revenues at the point at which the commission is no longer subject to refund, which is typically one year after the policy is issued. Accounts receivable included approximately $8.4 million and $8.7 million of funeral receivables at December 31, 2012 and March 31, 2013, respectively, and $9.2 million and $8.9 million of cemetery receivables at December 31, 2012 and March 31, 2013, respectively. Non-current preneed receivables represent the payments expected to be received beyond one year from the balance sheet date. Non-current preneed receivables consisted of approximately $7.3 million and $7.5 million of funeral receivables and $15.9 million and $16.7 million of cemetery receivables at December 31, 2012 and March 31, 2013, respectively. Accounts receivable also include minor amounts of other receivables. Bad debt expense totaled $0.5 million and $0.4 million for three months ended March 31, 2012 and 2013, respectively. 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 Consolidated 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. During the first quarter of 2013, we sold funeral homes in Texas which were reported as held for sale at December 31, 2012. We currently have new letters of intent outstanding on funeral homes in Kansas and California; as such, these businesses are no longer reported within our continuing operations. The assets and liabilities associated with the locations are reclassified as held for sale on the Consolidated Balance Sheet and the operating results are presented on a comparative basis in the discontinued operations section of the Consolidated Statements of Operations. See Note 4 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 first quarter of 2012, we completed two acquisitions. There were no acquisitions during the first quarter of 2013. See Note 3 to the Consolidated Financial Statements herein for more information. The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral businesses. Goodwill is tested for impairment by assessing the fair value of each of our reporting units. The funeral segment reporting units consist of our East, Central and West regions in the United States, and we perform our annual impairment test of goodwill using information as of August 31 of each year. In addition, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value may be greater than fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant adverse changes in the business climate which may be indicated by a decline in our market capitalization or decline in operating results. Our methodology for goodwill impairment testing is described in more detail in Notes 1 and 5 to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2012. Stock Plans and Stock-Based Compensation We have stock-based employee and director compensation plans under which we may grant restricted stock, stock options, performance awards 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, 2012. We recognize compensation expense in an amount equal to the fair value of the share-based awards expected to vest over the requisite service period. 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. The fair value of the performance awards is determined using a Monte-Carlo simulation pricing model. See Note 14 to the Consolidated Financial Statements herein for additional information on our 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 and convertible junior subordinated debentures. 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 Note 19 to this Consolidated Financial Statements herein for the computations of per share earnings for the three month periods ended March 31, 2012 and 2013. The fully diluted weighted average shares outstanding for the three months ended March 31, 2013, and the corresponding calculation of GAAP fully diluted earnings per share include approximately 4.4 million shares that would be issued upon conversion of our convertible junior subordinated debentures as a result of the application of the if-converted method prescribed by FASB ASC 260-10-45. For the three months ended March 31, 2012, the conversion of our convertible junior subordinated debentures is excluded from fully diluted earnings per share calculations and the fully diluted weighted average share count because the inclusion of such converted shares would result in an antidilutive impact. 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 our position as the primary beneficiary in certain of our funeral and cemetery trust funds. Trust management fees are earned by us for investment management and advisory services that are provided by our wholly-owned registered investment advisor (CSV RIA). As of March 31, 2013, CSV RIA provides these services to one institution, which has custody of 68% of our trust assets, for a fee based on the market value of trust assets. Under state trust laws, we are allowed to charge the trust a fee for advising on the investment of the trust assets and these fees are recognized as income in the period in which services are provided. 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 Notes 6, 10 and 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 month period ended March 31, 2013, 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 March 31, 2013, 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 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 $95.2 million at March 31, 2013, 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 16 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. Subsequent Events Management evaluated events and transactions during the period subsequent to March 31, 2013 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report. For more information regarding subsequent events, see Note 20 to the Consolidated Financial Statements herein.

- 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	3 Months Ended
Recently Issued Accounting Standards	Mar. 31, 2013
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Comprehensive Income In February 2013, the FASB amended the Comprehensive Income Topic of the ASC to require reporting of amounts reclassified out of accumulated other comprehensive income (AOCI) by component. In addition, we are required to present significant amounts reclassified out of AOCI to net income in its entirety by the respective line items and to cross reference any disclosure elsewhere in the notes for amounts reclassified in less than their entirety. This amendment is effective prospectively for public companies for reporting periods after December 15, 2012 which we adopted effective January 1, 2013. See Note 15 to the Consolidated Financial Statements herein for the appropriate disclosures.

Acquisitions

3 Months Ended

Mar. 31, 2013

Business Combinations [Abstract]

ACQUISITIONS

Our growth strategy includes the execution of our Strategic Acquisition Model. We assess acquisition candidates using six strategic ranking criteria to differentiate the price we are willing to pay under a discounted cash flow methodology. Those criteria are:


•	Size of business;


•	Size of market;


•	Competitive standing;


•	Local market demographics;


•	Strength of brand; and


•	Barriers to entry.

During the first quarter of 2012, we completed two acquisitions consisting of two funeral homes. We paid $11.6 million in cash as consideration for these acquisitions. 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 $6.3 million. There were no acquisitions during the first quarter of 2013. The pro forma 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 our results from the date of acquisition.

- 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).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-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.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-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
-Publisher FASB
-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.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-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

Assets Held for Sale and Discontinued Operations

3 Months Ended

Mar. 31, 2013

Assets Held For Sale and Discontinued Operations [Abstract]

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 Acquisition Model, also uses strategic ranking criteria to assess potential disposition candidates. The execution of this strategy entails selling generally non-strategic businesses.

During the first quarter of 2012, we ended a management agreement with a cemetery in Ohio. We currently have new letters of intent outstanding on funeral homes in Kansas and California; as such, these businesses are no longer reported within our continuing operations and are presented as held for sale on our Consolidated Balance Sheet at March 31, 2013.

Assets and liabilities associated with the businesses held for sale in our Consolidated Balance Sheets at December 31, 2012 and March 31, 2013 consisted of the following (in thousands):



	December 31, 2012		March 31, 2013
Assets:
Current assets	$	238	$	309
Preneed funeral trust investments	—		70
Receivables from preneed trusts	293		289
Property, plant and equipment, net	504		1,418
Goodwill	85		1,097
Deferred charges and other non-current assets	346		—
Total	$	1,466	$	3,183

Liabilities:
Current liabilities	$	75	$	106
Current portion of long-term debt and capital lease obligations	—		28
Long-term debt, net of current portion	—		85
Deferred preneed funeral revenue	294		289
Deferred preneed funeral receipts held in trust	—		70
Total	$	369	$	578

The operating results of the discontinued businesses 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 March 31,
	2012			2013
Revenues	$	977		$	658

Operating income	$	226		$	62
Gain (loss) on disposition	428			(583		)
(Provision) benefit for income taxes	(265		)	198
Income (loss) from discontinued operations	$	389		$	(323	)

Goodwill

3 Months Ended

Mar. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

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):



	March 31, 2013
Goodwill as of December 31, 2012	$	218,442
Impairments and changes in previous estimates	(102		)
Reclassification of assets held for sale	(1,097		)
Goodwill as of March 31, 2013	$	217,243

Changes in previous estimates are related to minor adjustments to inventory. The impairment of $0.1 million is related to businesses discontinued in the first quarter of 2013 as the carrying value exceeded fair value.

Preneed Trust Investments

3 Months Ended

Mar. 31, 2013

Preneed Trust Investments [Abstract]

PRENEED TRUST INVESTMENTS

PRENEED TRUST INVESTMENT

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, 2012 and March 31, 2013 are as follows (in thousands):



	December 31, 2012			March 31, 2013
Preneed cemetery trust investments, at fair value	$	73,126		$	75,213
Less: allowance for contract cancellation	(2,166		)	(2,146		)
Preneed cemetery trust investments, net	$	70,960		$	73,067

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.

Earnings from our preneed cemetery trust investments are recognized in revenue when a service is performed or merchandise is delivered. Trust management fees charged by our wholly-owned registered investment advisor are included in revenue in the period in which they are earned.

Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash, common stock, U.S.treasury debt, U.S. agency obligations and equity mutual funds. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are corporate debt, preferred stocks, foreign debt, mortgage backed securities and fixed income securities, all of which are classified within Level 2 of the valuation hierarchy. There were no significant transfers between Levels 1 and 2 for the three months ended March 31, 2013. There are no Level 3 investments in the preneed cemetery trust investment portfolio. See Note 11 for further information of the fair value measurement and the three-level valuation hierarchy.

The cost and fair market values associated with preneed cemetery trust investments at March 31, 2013 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	922	$	—	$	—		$	922
Fixed income securities:
Foreign	2	2,458		459		—			2,917
Corporate debt	2	39,164		1,453		(551		)	40,066
Preferred stock	2	19,142		1,394		—			20,536
Mortgage backed securities	2	1		—		—			1
Common stock	1	9,828		507		(907		)	9,428
Trust securities		$	71,515	$	3,813	$	(1,458	)	$	73,870
Accrued investment income		$	1,343						$	1,343
Preneed cemetery trust investments									$	75,213
Fair market value as a percentage of cost									103.3		%

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	9,949
Due in five to ten years	18,351
Thereafter	35,220
Total	$	63,520

The cost and fair market values associated with preneed cemetery trust investments at December 31, 2012 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	758	$	—	$	—		$	758
Fixed income securities:
Foreign	2	2,008		450		—			2,458
Corporate debt	2	38,299		863		(507		)	38,655
Preferred stock	2	22,362		824		(294		)	22,892
Mortgage backed securities	2	1		—		—			1
Common stock	1	8,759		34		(1,526		)	7,267
Trust securities		$	72,187	$	2,171	$	(2,327	)	$	72,031
Accrued investment income		$	1,095						$	1,095
Preneed cemetery trust investments									$	73,126
Market value as a percentage of cost									99.8		%

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 of the investment due to an other-than-temporary impairment is likewise recorded as a reduction in Deferred preneed cemetery receipts held in trust. There will be no impact on earnings unless and until such time as the investment is withdrawn from the trust in accordance with state regulations at an amount that is less than its original basis.

We have determined that the unrealized losses in our cemetery merchandise and service trust investments are considered temporary in nature, as the unrealized losses were due to temporary fluctuations in interest rates and equity prices. The investments are diversified across multiple industry segments using a balanced allocation strategy to minimize long-term risk. We believe that none of the securities are other-than-temporarily impaired based on our analysis of the investments. Our cemetery merchandise and service trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2013 and December 31, 2012, respectively, are shown in the following tables (in thousands):



	March 31, 2013
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	$	6,975	$	(240	)	$	528	$	(311	)	$	7,503	$	(551	)
Common stock	2,687		(738		)	920		(169		)	3,607		(907		)
Total temporary impaired securities	$	9,662	$	(978	)	$	1,448	$	(480	)	$	11,110	$	(1,458	)



	December 31, 2012
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	11,363		(325		)	622		(182		)	11,985		(507		)
Preferred stock	1,040		(54		)	2,284		(240		)	3,324		(294		)
Common stock	5,088		(934		)	957		(592		)	6,045		(1,526		)
Total temporary impaired securities	$	17,491	$	(1,313	)	$	3,863	$	(1,014	)	$	21,354	$	(2,327	)

Preneed cemetery trust investment security transactions recorded in Interest income and other, net in the Consolidated Statements of Operations for the three months ended March 31, 2012 and 2013 are as follows (in thousands):



	For the three months ended March 31,
	2012			2013
Investment income	$	762		$	693
Realized gains	2,373			38
Realized losses	(115		)	(430		)
Expenses and taxes	(131		)	(381		)
Increase (decrease) in deferred preneed cemetery receipts held in trust	(2,889		)	80
	$	—		$	—

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



	For the three months ended March 31,
	2012			2013
Purchases	$	(24,039	)	$	(4,161	)
Sales	24,088			5,009

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, 2012 and March 31, 2013 are as follows (in thousands):



	December 31, 2012			March 31, 2013
Preneed funeral trust investments, at fair value	$	85,415		$	87,728
Less: allowance for contract cancellation	(2,519		)	(2,504		)
Preneed funeral trust investments, net	$	82,896		$	85,224

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.

Earnings from our preneed funeral trust investments are recognized in revenue when a service is performed or merchandise is delivered. Trust management fees charged by our wholly-owned registered investment advisor are included in revenue in the period in which they are earned.

Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash, U. S. Government, agencies and municipalities, common stocks and equity mutual funds. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are corporate debt, preferred stocks, foreign debt, mortgage backed securities and fixed income securities, all of which are classified within Level 2 of the valuation hierarchy. There were no significant transfers between Levels 1 and 2 for the three months ended March 31, 2013. There are no Level 3 investments in the preneed funeral trust investment portfolio. See Note 11 for further information of the fair value measurement and the three-level valuation hierarchy.

The cost and fair market values associated with preneed funeral trust investments at March 31, 2013 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	13,613	$	—	$	—		$	13,613
Fixed income securities:
U.S. treasury debt	1	2,923		86		—			3,009
U.S. agency obligations	1	636		18		(36		)	618
Foreign	2	1,477		276		—			1,753
Corporate debt	2	25,292		1,039		(360		)	25,971
Preferred stock	2	12,985		1,100		—			14,085
Mortgage backed securities	2	1		—		—			1
Common stock	1	6,566		358		(588		)	6,336
Mutual funds:
Equity	1	11,559		1,474		(23		)	13,010
Fixed income	2	6,170		170		(68		)	6,272
Other investments	2	2,255		—		(14		)	2,241
Trust securities		$	83,477	$	4,521	$	(1,089	)	$	86,909
Accrued investment income		$	819						$	819
Preneed funeral trust investments									$	87,728
Fair market value as a percentage of cost									104.1		%

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



Due in one year or less	$	639
Due in one to five years	8,164
Due in five to ten years	12,712
Thereafter	23,922
Total	$	45,437

The cost and fair market values associated with preneed funeral trust investments at December 31, 2012 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	13,448	$	—	$	—		$	13,448
Fixed income securities:
U.S. treasury debt	1	3,001		75		—			3,076
U.S agency obligations	1	142		4		—			146
Foreign	2	1,217		273		—			1,490
Corporate debt	2	25,060		661		(331		)	25,390
Preferred stock	2	15,228		715		(193		)	15,750
Common stock	1	5,770		27		(996		)	4,801
Mutual funds:
Equity		11,843		487		(78		)	12,252
Fixed income	1	6,105		181		(40		)	6,246
Other investments	2	2,143		—		(15		)	2,128
Trust securities	2	$	83,957	$	2,423	$	(1,653	)	$	84,727
Accrued investment income		$	688						$	688
Preneed funeral trust investments									$	85,415
Market value as a percentage of cost									100.9		%

We determine whether or not the assets in the preneed funeral trusts have other-than-temporary impairments 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 of the investment due to an other-than-temporary impairment is likewise recorded as a reduction to Deferred preneed funeral receipts held in trust. There will be no impact on earnings unless and until such time as the investment is withdrawn from the trust in accordance with state regulations at an amount that is less than its original basis.

We have determined that the unrealized losses in our preneed funeral trust investments are considered temporary in nature, as the unrealized losses were due to temporary fluctuations in interest rates and equity prices. The investments are diversified across multiple industry segments using a balanced allocation strategy to minimize long-term risk. We believe that none of the securities are other-than-temporarily impaired based on our analysis of the investments. Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2013 and December 31, 2012, respectively, are shown in the following tables (in thousands):



	March 31, 2013
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
U.S. agency obligations	$	12	$	—		$	231	$	(36	)	$	243	$	(36	)
Corporate debt	4,551		(157		)	344		(203		)	4,895		(360		)
Common stock	1,742		(479		)	597		(109		)	2,339		(588		)
Mutual funds:
Equity	17		—			570		(23		)	587		(23		)
Fixed income	2,909		(68		)	—		—			2,909		(68		)
Other investments	—		—			31		(14		)	31		(14		)
Total temporary impaired securities	$	9,231	$	(704	)	$	1,773	$	(385	)	$	11,004	$	(1,089	)



	December 31, 2012
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	7,419		(212		)	406		(119		)	7,825		(331		)
Preferred stock	685		(35		)	1,504		(158		)	2,189		(193		)
Common stock	3,323		(609		)	625		(387		)	3,948		(996		)
Mutual funds:
Equity	1,613		(25		)	632		(53		)	2,245		(78		)
Fixed income	3,085		(40		)	—		—			3,085		(40		)
Other investments	—		—			30		(15		)	30		(15		)
Total temporary impaired securities	$	16,125	$	(921	)	$	3,197	$	(732	)	$	19,322	$	(1,653	)

Preneed funeral trust investment security transactions recorded in Interest income and other, net in the Consolidated Statements of Operations for the three months ended March 31, 2012 and 2013 are as follows (in thousands):



	For the three months ended March 31,
	2012			2013
Investment income	$	861		$	606
Realized gains	735			5,127
Realized losses	(449		)	(5,332		)
Expenses and taxes	(210		)	(248		)
Decrease in deferred preneed funeral receipts held in trust	(937		)	(153		)
	$	—		$	—

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



	For the three months ended March 31,
	2012			2013
Purchases	$	(17,873	)	$	(3,186	)
Sales	18,174			3,915

Preneed Cemetery Receivables

3 Months Ended

Mar. 31, 2013

Preneed Cemetery Receivables [Abstract]

PRENEED CEMETERY RECEIVABLES


	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 offer zero percent interest financing to promote sales as limited-time offers. At March 31, 2013, the balances of preneed receivables for cemetery interment rights and for merchandise and services were $21.3 million and $8.7 million, respectively, of which $10.3 million is presented in Accounts receivable and $19.7 million is presented in Preneed receivables. The unearned finance charges associated with these receivables were $3.3 million and $3.6 million at December 31, 2012 and March 31, 2013, respectively.

We determine an allowance for customer cancellations and refunds on contracts in which revenue has been recognized on sales of cemetery interment rights. We have a collections policy where past due notifications are sent to the customer beginning at 15 days past due and periodically thereafter until the contract is cancelled or payment is received. We reserve 100% of the receivables on contracts in which the revenue has been recognized and payments are 90 days past due or more, which was approximately 5.3% of the total receivables on recognized sales at March 31, 2013. 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 three months ended March 31, 2013, changes in the allowance for contract cancellations were as follows (in thousands):



	March 31, 2013
Beginning balance	$	1,903
Write-offs and cancellations	(591		)
Provision	193
Ending balance	$	1,505

The aging of past due financing receivables as of March 31, 2013 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	$	556	$	268	$	177	$	930	$	1,931	$	19,047	$	20,978
Deferred revenue	169		113		84		453		819		8,258		9,077
Total contracts	$	725	$	381	$	261	$	1,383	$	2,750	$	27,305	$	30,055

Receivables from Preneed Trusts

3 Months Ended

Mar. 31, 2013

Receivables From Preneed Trusts [Abstract]

RECEIVABLES FROM PRENEED TRUSTS

The receivables from preneed 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 December 31, 2012 and March 31, 2013, receivables from preneed trusts are as follows (in thousands):



	December 31, 2012			March 31, 2013
Preneed trust funds, at cost	$	26,671		$	27,772
Less: allowance for contract cancellation	(800		)	(834		)
Receivables from preneed trusts, net	$	25,871		$	26,938

Contracts Secured by Insurance	3 Months Ended
Contracts Secured by Insurance	Mar. 31, 2013
Contracts Secured by Insurance [Abstract]
CONTRACTS SECURED BY INSURANCE	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 $237.4 million and $272.6 million at December 31, 2012 and March 31, 2013, respectively, and are not included in our Consolidated Balance Sheets.

Cemetery Perpetual Care Trust Investments

3 Months Ended

Mar. 31, 2013

Cemetery Perpetual Care Trust Investments [Abstract]

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, 2012 and March 31, 2013 are as follows (in thousands):



	December 31, 2012			March 31, 2013
Trust assets, at fair value	$	46,542		$	47,165
Obligations due to trust	(622		)	(82		)
Care trusts’ corpus	$	45,920		$	47,083

The income from these perpetual care trusts provides funds necessary to maintain cemetery property and memorials in perpetuity. This trust fund income is recognized, as earned, in cemetery revenues. Trust management fees charged by our wholly-owned registered investment advisor are included in revenue in the period in which they are earned.

Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash, common stock, U.S.treasury debt, U.S. agency obligations and equity mutual funds. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are corporate debt, preferred stocks, foreign debt, mortgage backed securities and fixed income securities, all of which are classified within Level 2 of the valuation hierarchy. There were no significant transfers between Levels 1 and 2 for the three months ended March 31, 2013. There are no Level 3 investments in the cemetery perpetual care trust investment portfolio. See Note 11 for further information of the fair value measurement and the three-level valuation hierarchy.

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at March 31, 2013 (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	683	$	—	$	—		$	683
Fixed income securities:
Foreign	2	1,527		286		—			1,813
Corporate debt	2	24,493		917		(346		)	25,064
Preferred stock	2	11,984		874		—			12,858
Mortgage backed securities	2	1		—		—			1
Common stock	1	6,143		317		(569		)	5,891
Trust securities		$	44,831	$	2,394	$	(915	)	$	46,310
Accrued investment income		$	855						$	855
Cemetery perpetual care trust investments									$	47,165
Fair market value as a percentage of cost									103.3		%

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	6,233
Due in five to ten years	11,459
Thereafter	22,044
	$	39,736

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2012 (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	545	$	—	$	—		$	545
Fixed income securities:
Foreign	2	1,267		284		—			1,551
Corporate debt	2	24,324		556		(323		)	24,557
Preferred stock	2	14,225		525		(187		)	14,563
Mortgage backed securities	2	1		—		—			1
Common stock	1	5,563		22		(969		)	4,616
Trust securities		$	45,925	$	1,387	$	(1,479	)	$	45,833
Accrued investment income		$	709						$	709
Cemetery perpetual care investments									$	46,542
Market value as a percentage of cost									99.8		%

We are required by various state laws to pay 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 cemetery 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 also recorded as a reduction to Care trusts’ corpus.

We have determined that the unrealized losses in our perpetual care trust investments are considered temporary in nature, as the unrealized losses were due to temporary fluctuations in interest rates and equity prices. The investments are diversified across multiple industry segments using a balanced allocation strategy to minimize long-term risk. We believe that none of the securities are other-than-temporarily impaired based on our analysis of the investments. Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the period as of March 31, 2013 and December 31, 2012, respectively, are shown in the following tables (in thousands):



	March 31, 2013
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	$	4,382	$	(151	)	$	332	$	(195	)	$	4,714	$	(346	)
Common stock	1,684		(463		)	577		(106		)	2,261		(569		)
Total temporary impaired securities	$	6,066	$	(614	)	$	909	$	(301	)	$	6,975	$	(915	)



	December 31, 2012
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	7,236		(207		)	396		(116		)	7,632		(323		)
Preferred stock	664		(34		)	1,459		(153		)	2,123		(187		)
Common stock	3,231		(593		)	608		(376		)	3,839		(969		)
Total temporary impaired securities	$	11,131	$	(834	)	$	2,463	$	(645	)	$	13,594	$	(1,479	)

Perpetual care trust investment security transactions recorded in Interest income and other, net in the Consolidated Statements of Operations for the three months ended March 31, 2012 and 2013 are as follows (in thousands):



	For the three months ended March 31,
	2012			2013
Undistributable realized gains	$	1,131		$	24
Undistributable realized losses	(52		)	(295		)
Increase in care trusts’ corpus	(1,079		)	271
	$	—		$	—

Perpetual care trust investment security transactions recorded in Cemetery revenue for the three months ended March 31, 2012 and 2013 are as follows (in thousands):



	For the three months ended March 31,
	2012			2013
Interest and dividends	$	1,164		$	1,411
Realized gains	—			561
Expenses	(14		)	(163		)
Total	$	1,150		$	1,809

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



	For the three months ended March 31,
	2012			2013
Purchases	$	(16,217	)	$	(2,587	)
Sales	16,621			3,121

Fair Value Measurements

3 Months Ended

Mar. 31, 2013

Fair Value Disclosures [Abstract]

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 financial assets and liabilities for those financial assets and liabilities that met the criteria of the disclosure requirements and fair value framework. The carrying values of cash and cash equivalents, trade receivables, and trade payables approximate the fair values of those instruments due to the short-term nature of the instruments. The fair values of receivables on preneed funeral and cemetery contracts are impracticable to estimate because of the lack of a trading market and the diverse number of individual contracts with varying terms. The long-term debt and line of credit are classified within Level 2 of the Fair Value Measurements hierarchy. The fair values of the long-term debt and line of credit approximate the carrying values of these instruments based on the index yields of similar securities compared to U.S. Treasury yield curves. The fair value of the convertible junior subordinated debentures is approximately $95.2 million at March 31, 2013, based on available broker quotes of the corresponding preferred securities issued by the Trust. We identified investments in fixed income securities, common stock and mutual funds presented within the preneed and perpetual care trust investments categories on our Consolidated Balance Sheets as having met such criteria. See Notes 6 and 10 to this Consolidated Financial Statements herein for the fair value hierarchy levels of our trust investments.

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 cash, common stock, U.S.treasury debt, U.S. agency obligations 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 corporate debt, preferred stocks, foreign debt, mortgage backed securities, 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 March 31, 2013, 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.

- 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

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 10
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-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)
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-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

3 Months Ended

Mar. 31, 2013

Debt Disclosure [Abstract]

LONG-TERM DEBT

The Company's senior long-term debt consisted of the following at December 31, 2012 and March 31, 2013 (in thousands):



	December 31, 2012			March 31, 2013
Revolving credit facility, secured, floating rate	$	44,700		$	43,000
Term loan, secured, floating rate	127,500			125,000
Acquisition debt	2,427			2,187
Less: current portion	(11,086		)	(11,469		)
Total long-term debt	$	163,541		$	158,718

As of March 31, 2013, we had a $235 million secured bank credit facility (the “Credit Facility”) with Bank of America, N.A. as Administrative Agent comprised of a $105 million revolving credit facility and a $130 million term loan. The Credit Facility also contains an accordion provision to borrow up to an additional $40 million in revolving loans, subject to certain conditions. The Credit Facility is set to mature on September 30, 2017 and is collateralized by all personal property and funeral home real property in certain states. Interest under the new Credit Facility is payable at prime or LIBOR options. As of March 31, 2013, $43 million was drawn under the revolving credit facility and $125 million was outstanding on the term loan. No letters of credit were issued and outstanding under the Credit Facility at March 31, 2013. See Subsequent Events, Note 20, herein for further information on our Credit Facility.

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 the 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 Credit Facility. Additionally, we do not currently have any significant restrictions on our ability to receive dividends or loans from any subsidiary guarantor under the Credit Facility.

We were in compliance with the covenants contained in the Credit Facility as of March 31, 2013. The Credit Facility calls for key ratios that we must comply with including a requirement to maintain a leverage ratio of no more than 3.75 to 1.00 through June 29, 2014 and no more than 3.50 to 1.00 thereafter, and a covenant to maintain a fixed charge coverage ratio of no less than 1.20 to 1.00. As of March 31, 2013, the leverage ratio was 3.03 to 1.00 and the fixed charge coverage ratio was 2.41 to 1.00.

Acquisition debt consists of deferred purchase price and promissory notes payable to sellers. These notes bear interest at 0%, discounted at imputed interest rates ranging from 8.50% to 9.50%, with original maturities from one to ten years.

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	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
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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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 5
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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

Stock-Based Compensation Stock-Based Compensation (Notes)

3 Months Ended

Mar. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

Stock Options and Employee Stock Purchase Plan

No stock options were awarded during the first quarter of 2013. As of March 31, 2013, there were 283,258 stock options outstanding and 110,124 stock options which remain unvested.

During the first quarter of 2013, employees purchased a total of 22,027 shares of common stock through the employee stock purchase plan (“ESPP”) at a weighted average price of $11.43 per share. We recorded pre-tax stock-based compensation expense for the ESPP and for stock options totaling $97,000 and $146,000 for the three months ended March 31, 2012 and 2013, respectively.

The fair value of the right (option) to purchase shares under the ESPP is estimated on the date of grant (January 1, 2013) associated with the four quarterly purchase dates using the following assumptions:



	2012		2013
Dividend yield	1.7	%	0.6	%
Expected volatility	32	%	31	%
Risk-free interest rate	0.02%, 0.06%, 0.09%, 0.12%		0.08%, 0.12%, 0.135%, 0.15%
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 33.33% increments over three year periods. Related to the vesting of restricted stock awards previously awarded to our officers and employees, we recorded $240,000 and $313,000 in pre-tax compensation expense, included in general, administrative and other expenses, for the three months ended March 31, 2012 and 2013, respectively.

As of March 31, 2013, we had $2.3 million of unrecognized compensation costs related to unvested restricted stock awards, which are expected to be recognized over a weighted average period of approximately 1.7 years.

Performance-based Stock Awards

During the third quarter of 2012, the Compensation Committee of our Board of Directors (our “Board”) approved the grant of performance awards with both market and service vesting conditions to certain officers, employees and outside directors. The awards vest and become exercisable only in the event the closing price of our common stock is greater than or equal to $21.50 on any three days, whether or not consecutive, within a period of 30 consecutive calendar days, and the grantee remains continuously employed by us from the grant date through such date, which can be no earlier than the first anniversary of the grant date. If the market condition is met prior to the first anniversary of the grant date, then such award will not become vested until the first anniversary of the grant date, provided that the grantee remains continuously employed by us from the grant date through the first anniversary of the grant date. Promptly following the date a grantee’s award becomes vested (but no later than March 15th of the year following the year in which the award becomes vested) and subject to the grantee’s payment of the purchase price, we will issue and deliver to the grantee the number of shares of our common stock subject to the award. The purchase price is equal to the greater of (a) the fair market value of a share of our common stock on the grant date plus $0.50 or (b) $9.00. A grantee’s award will automatically terminate without payment of any consideration if (i) the grantee’s employment with us terminates for any reason (other than due to death or disability) prior to the vesting or (ii) the vesting does not occur on or before the fifth anniversary of the grant date. No performance awards were granted during the first quarter of 2013. The pre-tax compensation expense associated with these awards for the three months ended March 31, 2013 was approximately $169,000.

Director Compensation Policy

On March 5, 2012, 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, 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 will be held on May 22, 2013.

We recorded $161,000 and $133,000 in pre-tax compensation expense, included in general, administrative and other expenses, for the three months ended March 31, 2012 and 2013, respectively, related to the director fees, annual retainers and deferred compensation amortization.

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

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
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-Number 93-6
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+ Details

Stockholders' Equity

3 Months Ended

Mar. 31, 2013

Class of Stock Disclosures [Abstract]

STOCKHOLDERS' EQUITY

EQUITY

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. During 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. No repurchases were made in the first quarter of 2013. The repurchased shares are held as treasury stock. Since the beginning of this program, we have spent $5.3 million buying back our common stock under this plan.

Cash Dividends

Our Board declared a quarterly dividend of $0.025 per share, totaling $452,000, which was paid on March 1, 2013 to record holders of our common stock as of February 13, 2013. We have a dividend reinvestment program so that stockholders may elect to reinvest their dividends into additional shares of our common stock.

Accumulated other comprehensive income.

Our components of Accumulated other comprehensive income are as follows:



	Accumulated Other Comprehensive Income
Balance at December 31, 2012	$	—
Increased in net unrealized gains associated with available-for-sale securities of the trusts	7,266
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus’	(7,266		)
Balance at March 31, 2013	$	—

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

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+ Details

Major Segments of Business

3 Months Ended

Mar. 31, 2013

Segment Reporting [Abstract]

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:
Three months ended March 31, 2013	$	45,157	$	12,930	$	—		$	58,087
Three months ended March 31, 2012	$	40,035	$	11,288	$	—		$	51,323
Income (loss) from continuing operations before income taxes:
Three months ended March 31, 2013	$	14,921	$	3,915	$	(8,871	)	$	9,965
Three months ended March 31, 2012	$	13,788	$	2,384	$	(9,528	)	$	6,644
Total assets:
March 31, 2013	$	490,258	$	241,081	$	16,212		$	747,551
December 31, 2012	$	481,356	$	237,897	$	18,832		$	738,085

- 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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+ Details

Supplemental Disclosure of Statement of Operations Information

3 Months Ended

Mar. 31, 2013

Supplemental Income Statement Elements [Abstract]

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 March 31,
	2012		2013
Revenues
Goods
Funeral	$	15,753	$	18,017
Cemetery	7,003		7,416
Total goods	$	22,756	$	25,433
Services
Funeral	$	22,158	$	24,909
Cemetery	2,400		2,793
Total services	$	24,558	$	27,702
Financial revenue
Preneed funeral commission income	$	451	$	508
Preneed funeral trust earnings	1,673		1,723
Cemetery trust earnings	1,516		2,403
Cemetery finance charges	369		318
Total financial revenue	$	4,009	$	4,952
Total revenues	$	51,323	$	58,087


Cost of revenues
Goods
Funeral	$	12,203	$	14,070
Cemetery	5,508		5,402
Total goods	$	17,711	$	19,472
Services
Funeral	$	10,406	$	11,938
Cemetery	1,674		1,779
Total services	$	12,080	$	13,717
Financial expenses
Preneed funeral commissions	$	350	$	397
Trust administration fees	—		63
Total financial expenses	$	350	$	460
Total cost of revenues	$	30,141	$	33,649

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

3 Months Ended

Mar. 31, 2013

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

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



	For the three months ended March 31,
	2012			2013
Cash paid for interest and financing costs	$	7,017		$	3,269
Cash paid (refunded) for income taxes	50			(77		)
Fair value of stock, stock options and performance awards issued to directors, officers and certain employees	1,942			—
Restricted common stock withheld for payroll taxes	210			1,020
Net withdrawals from preneed funeral trusts	1,131			727
Net withdrawals from preneed cemetery trusts	959			375
Net withdrawals from perpetual care trusts	167			1,373
Net (increase)/decrease in preneed funeral receivables	30			(227		)
Net increase in preneed cemetery receivables	(124		)	(732		)
Net (deposits)/withdrawals of receivables into/from preneed trusts	47			(1,063		)
Net change in preneed funeral receivables increasing/(decreasing) deferred revenue	(182		)	2,049
Net change in preneed cemetery receivables increasing deferred revenue	363			629
Net withdrawals from preneed funeral trust accounts decreasing deferred preneed funeral receipts	(1,131		)	(727		)
Net withdrawals in cemetery trust accounts decreasing deferred cemetery receipts	(959		)	(375		)
Net withdrawals in perpetual care trust accounts decreasing perpetual care trusts’ corpus	(180		)	(834		)

Earnings Per Share Earnings Per Share

3 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

EARNINGS PER SHARE

Earnings per share for the three months ended March 31, 2012 and March 31, 2013 is calculated based on the weighted average number of common and common equivalent shares outstanding during the periods. The following table sets forth the computation of the basic and diluted earnings per share for the three months ended March 31, 2012 and March 31, 2013:



	For the three months ended March 31,
	2012			2013

Net income	$	4,459		$	5,258
Net income allocated to non-vested share awards	(110		)	(118		)
Preferred stock dividend	(4		)	(4		)
Undistributed earnings available to common stockholders	$	4,345		$	5,136
Income (loss) from discontinued operations	389			(323		)
Undistributed earnings from continuing operations available to common stockholders	3,956			5,459

Weighted average number of common shares outstanding for basic EPS computation	18,265			18,139
Effect of dilutive securities:
Stock options	55			197
Convertible junior subordinated debentures	—			4,392
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	18,320			22,728

Basic earnings per common share:
Undistributed earnings	$	0.22		$	0.30
Allocation of earnings to non-vested share awards	—			0.01
Basic earnings per share from continuing operations	0.22			0.31
Discontinued operations	0.02			(0.02		)
Basic earnings per common share	$	0.24		$	0.29

Diluted earnings per common share:
Undistributed earnings	$	0.22		$	0.26
Allocation of earnings to non-vested share awards	—			0.01
Diluted earnings per share from continuing operations	0.22			0.27
Discontinued operations	0.02			(0.02		)
Diluted earnings per common share	$	0.24		$	0.25

Share-based awards that contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are 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 the basic and diluted weighted average shares outstanding calculation.

The fully diluted weighted average shares outstanding for the three months ended March 31, 2013, and the corresponding calculation of GAAP fully diluted earnings per share include approximately 4.4 million shares that would be issued upon conversion of our convertible junior subordinated debentures as a result of the application of the if-converted method prescribed by FASB ASC 260-10-45. For the three months ended March 31, 2012, the conversion of our convertible junior subordinated debentures is excluded from fully diluted earnings per share calculation and the fully diluted weighted average share count because the inclusion of such converted shares would result in an antidilutive impact.

The following table sets forth the reconciliation of the numerators and denominators of the basic and diluted earnings per share computations for the three months ended March 31, 2013:



	For the three months ended March 31, 2013
	Income (Numerator)			Shares (Denominator)	Per-Share Amount
Net income	$	5,258
Less: Preferred Stock dividends	(4		)

Basic earnings per share
Net income available to common stockholders	5,254			18,139	$	0.29

Effect of dilutive securities
Stock options	—			197
Convertible junior subordinated debentures	484			4,392

Diluted earnings per share
Net income available to common stockholders and assumed conversions	$	5,738		22,728	$	0.25

Subsequent Events Subsequent Events	3 Months Ended
Subsequent Events Subsequent Events	Mar. 31, 2013
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Conversion of Preferred Stock The Company has 40,000,000 authorized shares of preferred stock. In 2008, we issued 20,000 shares of mandatorily redeemable convertible preferred stock to a key employee in exchange for certain intellectual property rights. The preferred stock has a liquidation value of $10 per share and is convertible at any time prior April 13, 2013 into the Company's common stock on a one-for-one basis. On April 1, 2013, our key employee converted his 20,000 shares of mandatorily redeemable convertible preferred stock into common stock. Amendment to the Credit Facility On April 24, 2013, the Company entered into a third amendment to the Credit Facility (the “Third Amendment”) which provides for an increase in the revolving credit commitments under the Credit Facility from $105 million to $125 million and a decrease in the interest rate margin. Under the Credit Facility, outstanding borrowings bear interest at either a prime rate or a LIBOR rate, plus an applicable margin based upon the Company's leverage ratio. The Third Amendment decreases the applicable margin for the Company's outstanding borrowings (for both prime rate and LIBOR base rates) by 50 basis points at each leverage ratio threshold. The Third Amendment also contains amendments which (a) allow the Company to issue subordinated debt or convertible subordinated debt in an amount not to exceed $100 million, (b) provide the Company with the ability to repurchase up to $15 million worth of stock-based employee awards, and (c) allow for the Company to refinance its existing convertible junior subordinated debentures with the proceeds of certain issuances of subordinated debt or convertible subordinated debt.

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [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 ongoing 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 that our results of operations 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 Consolidated 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. During the first quarter of 2013, we sold funeral homes in Texas which were reported as held for sale at December 31, 2012. We currently have new letters of intent outstanding on funeral homes in Kansas and California; as such, these businesses are no longer reported within our continuing operations. The assets and liabilities associated with the locations are reclassified as held for sale on the Consolidated Balance Sheet and the operating results are presented on a comparative basis in the discontinued operations section of the Consolidated Statements of Operations. See Note 4 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.
Stock Plans and Stock-Based Compensation, Policy	Stock Plans and Stock-Based Compensation We have stock-based employee and director compensation plans under which we may grant restricted stock, stock options, performance awards 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, 2012. We recognize compensation expense in an amount equal to the fair value of the share-based awards expected to vest over the requisite service period. 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. The fair value of the performance awards is determined using a Monte-Carlo simulation pricing model. See Note 14 to the Consolidated Financial Statements herein for additional information on our 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 and convertible junior subordinated debentures. 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 Note 19 to this Consolidated Financial Statements herein for the computations of per share earnings for the three month periods ended March 31, 2012 and 2013.
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 our position as the primary beneficiary in certain of our funeral and cemetery trust funds. Trust management fees are earned by us for investment management and advisory services that are provided by our wholly-owned registered investment advisor (CSV RIA). As of March 31, 2013, CSV RIA provides these services to one institution, which has custody of 68% of our trust assets, for a fee based on the market value of trust assets. Under state trust laws, we are allowed to charge the trust a fee for advising on the investment of the trust assets and these fees are recognized as income in the period in which services are provided.
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 Notes 6, 10 and 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 month period ended March 31, 2013, 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 March 31, 2013, 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.
Income Taxes, Policy	Income Taxes We and our subsidiaries file a consolidated U.S. Federal income tax return, separate income tax returns in 16 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.

Assets Held for Sale and Discontinued Operations (Tables)

3 Months Ended

Mar. 31, 2013

Assets Held For Sale and Discontinued Operations [Abstract]

Assets and liabilities associated with the cemetery and funeral home businesses held for sale

Assets and liabilities associated with the businesses held for sale in our Consolidated Balance Sheets at December 31, 2012 and March 31, 2013 consisted of the following (in thousands):



	December 31, 2012		March 31, 2013
Assets:
Current assets	$	238	$	309
Preneed funeral trust investments	—		70
Receivables from preneed trusts	293		289
Property, plant and equipment, net	504		1,418
Goodwill	85		1,097
Deferred charges and other non-current assets	346		—
Total	$	1,466	$	3,183

Liabilities:
Current liabilities	$	75	$	106
Current portion of long-term debt and capital lease obligations	—		28
Long-term debt, net of current portion	—		85
Deferred preneed funeral revenue	294		289
Deferred preneed funeral receipts held in trust	—		70
Total	$	369	$	578

Operating results and gain on discontinued operations



	For the three months ended March 31,
	2012			2013
Revenues	$	977		$	658

Operating income	$	226		$	62
Gain (loss) on disposition	428			(583		)
(Provision) benefit for income taxes	(265		)	198
Income (loss) from discontinued operations	$	389		$	(323	)

Goodwill (Tables)

3 Months Ended

Mar. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Goodwill

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



	March 31, 2013
Goodwill as of December 31, 2012	$	218,442
Impairments and changes in previous estimates	(102		)
Reclassification of assets held for sale	(1,097		)
Goodwill as of March 31, 2013	$	217,243

- Definition

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

+ References + Details

Preneed Trust Investments (Tables)

3 Months Ended

Mar. 31, 2013

Preneed Trust Investments [Abstract]

Components of preneed cemetery trust investments

The components of Preneed cemetery trust investments in our Consolidated Balance Sheets at December 31, 2012 and March 31, 2013 are as follows (in thousands):



	December 31, 2012			March 31, 2013
Preneed cemetery trust investments, at fair value	$	73,126		$	75,213
Less: allowance for contract cancellation	(2,166		)	(2,146		)
Preneed cemetery trust investments, net	$	70,960		$	73,067

Cost and fair market values associated with preneed cemetery trust investments

The cost and fair market values associated with preneed cemetery trust investments at March 31, 2013 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	922	$	—	$	—		$	922
Fixed income securities:
Foreign	2	2,458		459		—			2,917
Corporate debt	2	39,164		1,453		(551		)	40,066
Preferred stock	2	19,142		1,394		—			20,536
Mortgage backed securities	2	1		—		—			1
Common stock	1	9,828		507		(907		)	9,428
Trust securities		$	71,515	$	3,813	$	(1,458	)	$	73,870
Accrued investment income		$	1,343						$	1,343
Preneed cemetery trust investments									$	75,213
Fair market value as a percentage of cost									103.3		%

The cost and fair market values associated with preneed cemetery trust investments at December 31, 2012 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	758	$	—	$	—		$	758
Fixed income securities:
Foreign	2	2,008		450		—			2,458
Corporate debt	2	38,299		863		(507		)	38,655
Preferred stock	2	22,362		824		(294		)	22,892
Mortgage backed securities	2	1		—		—			1
Common stock	1	8,759		34		(1,526		)	7,267
Trust securities		$	72,187	$	2,171	$	(2,327	)	$	72,031
Accrued investment income		$	1,095						$	1,095
Preneed cemetery trust investments									$	73,126
Market value as a percentage of cost									99.8		%

Estimated maturities of fixed preneed cemetery trust income securities

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	9,949
Due in five to ten years	18,351
Thereafter	35,220
Total	$	63,520

Schedule of fair market value and unrealized loss on cemetery merchandise and service trust investments

Our cemetery merchandise and service trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2013 and December 31, 2012, respectively, are shown in the following tables (in thousands):



	March 31, 2013
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	$	6,975	$	(240	)	$	528	$	(311	)	$	7,503	$	(551	)
Common stock	2,687		(738		)	920		(169		)	3,607		(907		)
Total temporary impaired securities	$	9,662	$	(978	)	$	1,448	$	(480	)	$	11,110	$	(1,458	)



	December 31, 2012
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	11,363		(325		)	622		(182		)	11,985		(507		)
Preferred stock	1,040		(54		)	2,284		(240		)	3,324		(294		)
Common stock	5,088		(934		)	957		(592		)	6,045		(1,526		)
Total temporary impaired securities	$	17,491	$	(1,313	)	$	3,863	$	(1,014	)	$	21,354	$	(2,327	)

Preneed cemetery trust investment security transactions



	For the three months ended March 31,
	2012			2013
Investment income	$	762		$	693
Realized gains	2,373			38
Realized losses	(115		)	(430		)
Expenses and taxes	(131		)	(381		)
Increase (decrease) in deferred preneed cemetery receipts held in trust	(2,889		)	80
	$	—		$	—

Purchases and sales of investments in preneed cemetary trusts

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



	For the three months ended March 31,
	2012			2013
Purchases	$	(24,039	)	$	(4,161	)
Sales	24,088			5,009

Components of preneed funeral trust investments

The components of Preneed funeral trust investments in our Consolidated Balance Sheets at December 31, 2012 and March 31, 2013 are as follows (in thousands):



	December 31, 2012			March 31, 2013
Preneed funeral trust investments, at fair value	$	85,415		$	87,728
Less: allowance for contract cancellation	(2,519		)	(2,504		)
Preneed funeral trust investments, net	$	82,896		$	85,224

Estimated maturities of fixed preneed funeral trust income securities

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



Due in one year or less	$	639
Due in one to five years	8,164
Due in five to ten years	12,712
Thereafter	23,922
Total	$	45,437

Cost and fair market values associated with preneed funeral trust investments

The cost and fair market values associated with preneed funeral trust investments at December 31, 2012 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	13,448	$	—	$	—		$	13,448
Fixed income securities:
U.S. treasury debt	1	3,001		75		—			3,076
U.S agency obligations	1	142		4		—			146
Foreign	2	1,217		273		—			1,490
Corporate debt	2	25,060		661		(331		)	25,390
Preferred stock	2	15,228		715		(193		)	15,750
Common stock	1	5,770		27		(996		)	4,801
Mutual funds:
Equity		11,843		487		(78		)	12,252
Fixed income	1	6,105		181		(40		)	6,246
Other investments	2	2,143		—		(15		)	2,128
Trust securities	2	$	83,957	$	2,423	$	(1,653	)	$	84,727
Accrued investment income		$	688						$	688
Preneed funeral trust investments									$	85,415
Market value as a percentage of cost									100.9		%

The cost and fair market values associated with preneed funeral trust investments at March 31, 2013 are detailed below (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	13,613	$	—	$	—		$	13,613
Fixed income securities:
U.S. treasury debt	1	2,923		86		—			3,009
U.S. agency obligations	1	636		18		(36		)	618
Foreign	2	1,477		276		—			1,753
Corporate debt	2	25,292		1,039		(360		)	25,971
Preferred stock	2	12,985		1,100		—			14,085
Mortgage backed securities	2	1		—		—			1
Common stock	1	6,566		358		(588		)	6,336
Mutual funds:
Equity	1	11,559		1,474		(23		)	13,010
Fixed income	2	6,170		170		(68		)	6,272
Other investments	2	2,255		—		(14		)	2,241
Trust securities		$	83,477	$	4,521	$	(1,089	)	$	86,909
Accrued investment income		$	819						$	819
Preneed funeral trust investments									$	87,728
Fair market value as a percentage of cost									104.1		%

Schedule of fair market value and unrealized loss on preneed funeral trust investments

Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2013 and December 31, 2012, respectively, are shown in the following tables (in thousands):



	March 31, 2013
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
U.S. agency obligations	$	12	$	—		$	231	$	(36	)	$	243	$	(36	)
Corporate debt	4,551		(157		)	344		(203		)	4,895		(360		)
Common stock	1,742		(479		)	597		(109		)	2,339		(588		)
Mutual funds:
Equity	17		—			570		(23		)	587		(23		)
Fixed income	2,909		(68		)	—		—			2,909		(68		)
Other investments	—		—			31		(14		)	31		(14		)
Total temporary impaired securities	$	9,231	$	(704	)	$	1,773	$	(385	)	$	11,004	$	(1,089	)



	December 31, 2012
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	7,419		(212		)	406		(119		)	7,825		(331		)
Preferred stock	685		(35		)	1,504		(158		)	2,189		(193		)
Common stock	3,323		(609		)	625		(387		)	3,948		(996		)
Mutual funds:
Equity	1,613		(25		)	632		(53		)	2,245		(78		)
Fixed income	3,085		(40		)	—		—			3,085		(40		)
Other investments	—		—			30		(15		)	30		(15		)
Total temporary impaired securities	$	16,125	$	(921	)	$	3,197	$	(732	)	$	19,322	$	(1,653	)

Preneed funeral trust investment security transactions



	For the three months ended March 31,
	2012			2013
Investment income	$	861		$	606
Realized gains	735			5,127
Realized losses	(449		)	(5,332		)
Expenses and taxes	(210		)	(248		)
Decrease in deferred preneed funeral receipts held in trust	(937		)	(153		)
	$	—		$	—

Purchases and sales of investments in preneed funeral trusts

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



	For the three months ended March 31,
	2012			2013
Purchases	$	(17,873	)	$	(3,186	)
Sales	18,174			3,915

Preneed Cemetery Receivables (Tables)

3 Months Ended

Mar. 31, 2013

Preneed Cemetery Receivables [Abstract]

Preneed Cemetery Receivables

ontract cancellations were as follows (in thousands):



	March 31, 2013
Beginning balance	$	1,903
Write-offs and cancellations	(591		)
Provision	193
Ending balance	$	1,505

The aging of past due financing

Aging of Past Due Financing Receivables

The aging of past due financing receivables as of March 31, 2013 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	$	556	$	268	$	177	$	930	$	1,931	$	19,047	$	20,978
Deferred revenue	169		113		84		453		819		8,258		9,077
Total contracts	$	725	$	381	$	261	$	1,383	$	2,750	$	27,305	$	30,055

Receivables from Preneed Trusts (Tables)

3 Months Ended

Mar. 31, 2013

Receivables From Preneed Trusts [Abstract]

Receivables from Preneed Trusts

As of December 31, 2012 and March 31, 2013, receivables from preneed trusts are as follows (in thousands):



	December 31, 2012			March 31, 2013
Preneed trust funds, at cost	$	26,671		$	27,772
Less: allowance for contract cancellation	(800		)	(834		)
Receivables from preneed trusts, net	$	25,871		$	26,938

Cemetery Perpetual Care Trust Investments (Tables)

3 Months Ended

Mar. 31, 2013

Cemetery Perpetual Care Trust Investments [Abstract]

Components of care trusts' corpus

The components of Care trusts’ corpus as of December 31, 2012 and March 31, 2013 are as follows (in thousands):



	December 31, 2012			March 31, 2013
Trust assets, at fair value	$	46,542		$	47,165
Obligations due to trust	(622		)	(82		)
Care trusts’ corpus	$	45,920		$	47,083

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

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at March 31, 2013 (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	683	$	—	$	—		$	683
Fixed income securities:
Foreign	2	1,527		286		—			1,813
Corporate debt	2	24,493		917		(346		)	25,064
Preferred stock	2	11,984		874		—			12,858
Mortgage backed securities	2	1		—		—			1
Common stock	1	6,143		317		(569		)	5,891
Trust securities		$	44,831	$	2,394	$	(915	)	$	46,310
Accrued investment income		$	855						$	855
Cemetery perpetual care trust investments									$	47,165
Fair market value as a percentage of cost									103.3		%

Estimated maturities of fixed perpetual care trust income securities

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	6,233
Due in five to ten years	11,459
Thereafter	22,044
	$	39,736

Cost and fair Market Values Associated with Trust Investments Held in Perpetual Care Trust Funds [Table Text Block]

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2012 (in thousands):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	545	$	—	$	—		$	545
Fixed income securities:
Foreign	2	1,267		284		—			1,551
Corporate debt	2	24,324		556		(323		)	24,557
Preferred stock	2	14,225		525		(187		)	14,563
Mortgage backed securities	2	1		—		—			1
Common stock	1	5,563		22		(969		)	4,616
Trust securities		$	45,925	$	1,387	$	(1,479	)	$	45,833
Accrued investment income		$	709						$	709
Cemetery perpetual care investments									$	46,542
Market value as a percentage of cost									99.8		%

Schedule of fair market value and unrealized loss on perteptual care trust investments

Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the period as of March 31, 2013 and December 31, 2012, respectively, are shown in the following tables (in thousands):



	March 31, 2013
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	$	4,382	$	(151	)	$	332	$	(195	)	$	4,714	$	(346	)
Common stock	1,684		(463		)	577		(106		)	2,261		(569		)
Total temporary impaired securities	$	6,066	$	(614	)	$	909	$	(301	)	$	6,975	$	(915	)



	December 31, 2012
	In Loss Position Less than 12 months					In Loss Position Greater than 12 months					Total
	Fair market value		Unrealized Losses			Fair market value		Unrealized Losses			Fair market value		Unrealized Losses
Fixed income securities:
Corporate debt	7,236		(207		)	396		(116		)	7,632		(323		)
Preferred stock	664		(34		)	1,459		(153		)	2,123		(187		)
Common stock	3,231		(593		)	608		(376		)	3,839		(969		)
Total temporary impaired securities	$	11,131	$	(834	)	$	2,463	$	(645	)	$	13,594	$	(1,479	)

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



	For the three months ended March 31,
	2012			2013
Undistributable realized gains	$	1,131		$	24
Undistributable realized losses	(52		)	(295		)
Increase in care trusts’ corpus	(1,079		)	271
	$	—		$	—

Perpetual care trust investment security transactions recorded in cemetery revenue

Perpetual care trust investment security transactions recorded in Cemetery revenue for the three months ended March 31, 2012 and 2013 are as follows (in thousands):



	For the three months ended March 31,
	2012			2013
Interest and dividends	$	1,164		$	1,411
Realized gains	—			561
Expenses	(14		)	(163		)
Total	$	1,150		$	1,809

Purchases and sales of investments in perpetual care trusts

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



	For the three months ended March 31,
	2012			2013
Purchases	$	(16,217	)	$	(2,587	)
Sales	16,621			3,121

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

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



	2012		2013
Dividend yield	1.7	%	0.6	%
Expected volatility	32	%	31	%
Risk-free interest rate	0.02%, 0.06%, 0.09%, 0.12%		0.08%, 0.12%, 0.135%, 0.15%
Expected life (years)	0.25, 0.50, 0.75, 1.00		0.25, 0.50, 0.75, 1.00

Major Segments of Business (Tables)

3 Months Ended

Mar. 31, 2013

Segment Reporting [Abstract]

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

The following table presents revenue, pre-tax income and total assets by segment (in thousands):



	Funeral		Cemetery		Corporate			Consolidated
Revenues from continuing operations:
Three months ended March 31, 2013	$	45,157	$	12,930	$	—		$	58,087
Three months ended March 31, 2012	$	40,035	$	11,288	$	—		$	51,323
Income (loss) from continuing operations before income taxes:
Three months ended March 31, 2013	$	14,921	$	3,915	$	(8,871	)	$	9,965
Three months ended March 31, 2012	$	13,788	$	2,384	$	(9,528	)	$	6,644
Total assets:
March 31, 2013	$	490,258	$	241,081	$	16,212		$	747,551
December 31, 2012	$	481,356	$	237,897	$	18,832		$	738,085

- 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)

3 Months Ended

Mar. 31, 2013

Supplemental Income Statement Elements [Abstract]

Supplemental Disclosure for the Consolidated Statements of Operations

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



	For the three months ended March 31,
	2012		2013
Revenues
Goods
Funeral	$	15,753	$	18,017
Cemetery	7,003		7,416
Total goods	$	22,756	$	25,433
Services
Funeral	$	22,158	$	24,909
Cemetery	2,400		2,793
Total services	$	24,558	$	27,702
Financial revenue
Preneed funeral commission income	$	451	$	508
Preneed funeral trust earnings	1,673		1,723
Cemetery trust earnings	1,516		2,403
Cemetery finance charges	369		318
Total financial revenue	$	4,009	$	4,952
Total revenues	$	51,323	$	58,087


Cost of revenues
Goods
Funeral	$	12,203	$	14,070
Cemetery	5,508		5,402
Total goods	$	17,711	$	19,472
Services
Funeral	$	10,406	$	11,938
Cemetery	1,674		1,779
Total services	$	12,080	$	13,717
Financial expenses
Preneed funeral commissions	$	350	$	397
Trust administration fees	—		63
Total financial expenses	$	350	$	460
Total cost of revenues	$	30,141	$	33,649

Supplemental Disclosure of Cash Flow Information (Tables)

3 Months Ended

Mar. 31, 2013

Supplemental Cash Flow Information [Abstract]

Supplemental Disclosure for the Consolidated Statements of Cash Flows

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



	For the three months ended March 31,
	2012			2013
Cash paid for interest and financing costs	$	7,017		$	3,269
Cash paid (refunded) for income taxes	50			(77		)
Fair value of stock, stock options and performance awards issued to directors, officers and certain employees	1,942			—
Restricted common stock withheld for payroll taxes	210			1,020
Net withdrawals from preneed funeral trusts	1,131			727
Net withdrawals from preneed cemetery trusts	959			375
Net withdrawals from perpetual care trusts	167			1,373
Net (increase)/decrease in preneed funeral receivables	30			(227		)
Net increase in preneed cemetery receivables	(124		)	(732		)
Net (deposits)/withdrawals of receivables into/from preneed trusts	47			(1,063		)
Net change in preneed funeral receivables increasing/(decreasing) deferred revenue	(182		)	2,049
Net change in preneed cemetery receivables increasing deferred revenue	363			629
Net withdrawals from preneed funeral trust accounts decreasing deferred preneed funeral receipts	(1,131		)	(727		)
Net withdrawals in cemetery trust accounts decreasing deferred cemetery receipts	(959		)	(375		)
Net withdrawals in perpetual care trust accounts decreasing perpetual care trusts’ corpus	(180		)	(834		)

Earnings Per Share Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of the basic and diluted earnings per share for the three months ended March 31, 2012 and March 31, 2013:



	For the three months ended March 31,
	2012			2013

Net income	$	4,459		$	5,258
Net income allocated to non-vested share awards	(110		)	(118		)
Preferred stock dividend	(4		)	(4		)
Undistributed earnings available to common stockholders	$	4,345		$	5,136
Income (loss) from discontinued operations	389			(323		)
Undistributed earnings from continuing operations available to common stockholders	3,956			5,459

Weighted average number of common shares outstanding for basic EPS computation	18,265			18,139
Effect of dilutive securities:
Stock options	55			197
Convertible junior subordinated debentures	—			4,392
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	18,320			22,728

Basic earnings per common share:
Undistributed earnings	$	0.22		$	0.30
Allocation of earnings to non-vested share awards	—			0.01
Basic earnings per share from continuing operations	0.22			0.31
Discontinued operations	0.02			(0.02		)
Basic earnings per common share	$	0.24		$	0.29

Diluted earnings per common share:
Undistributed earnings	$	0.22		$	0.26
Allocation of earnings to non-vested share awards	—			0.01
Diluted earnings per share from continuing operations	0.22			0.27
Discontinued operations	0.02			(0.02		)
Diluted earnings per common share	$	0.24		$	0.25

Schedule of Calculation of Numerator and Denominator in Earnings Per Share

The following table sets forth the reconciliation of the numerators and denominators of the basic and diluted earnings per share computations for the three months ended March 31, 2013:



	For the three months ended March 31, 2013
	Income (Numerator)			Shares (Denominator)	Per-Share Amount
Net income	$	5,258
Less: Preferred Stock dividends	(4		)

Basic earnings per share
Net income available to common stockholders	5,254			18,139	$	0.29

Effect of dilutive securities
Stock options	—			197
Convertible junior subordinated debentures	484			4,392

Diluted earnings per share
Net income available to common stockholders and assumed conversions	$	5,738		22,728	$	0.25

Basis of Presentation and Summary of Significant Accounting Policies (Narrative) (Details)	3 Months Ended
	Mar. 31, 2013 USD ($) acquisitions cemeteries funeral_homes institution states	Mar. 31, 2012 USD ($) acquisitions funeral_homes	Dec. 31, 2012 USD ($)
Debt Instrument [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) \| funeral_homes	167
Number of states in which the entity operated funeral homes (in States) \| states	26
Number of owned and operated cemeteries (in Cemetaries) \| cemeteries	33
Number of states in which the entity operated cemeteries (in States) \| states	11
Period after which commissions are no longer subject to refund	1 year
Accounts receivable, net	$ 18,142,000		$ 17,812,000
Preneed receivables, net	24,181,000		23,222,000
Bad debt expense	$ 440,000	$ 486,000
Period during which sale is expected to occur after receipt of buyer letter of intent and commitment for reclassfication from continuing to discontinued operations.	1 year
Date management contract with cemetery in Ohio ended (date)	2012-01
Year and month funeral homes sold in Kentucky	2012-08
Number of funeral home acquisitions (in Acquisitions) \| acquisitions	0	2
Number of funeral homes acquired (in Funeral Homes) \| funeral_homes		2
Number of institutions for which the Company provides management services \| institution	1
The percentage of trust assets in custody of institution receiving trust management services	68.00%
Liabilities measured at fair value	$ 0
Impairment of debt and equity securities	0
Impairments identified	0
Convertible junior subordinated debentures due to an affiliate	$ 89,770,000		89,770,000
Senior notes maturity date (Date)	Jan. 01, 2015
Junior Subordinated Debt [Member]
Debt Instrument [Line Items]
Debt instrument interest rate (in Percent)	7.00%
Aggregate fair market value of debt instrument	$ 95,200,000
Funeral [Member]
Debt Instrument [Line Items]
Accounts receivable, net	8,700,000		8,400,000
Preneed receivables, net	7,500,000		7,300,000
Cemetery [Member]
Debt Instrument [Line Items]
Accounts receivable, net	8,900,000		9,200,000
Preneed receivables, net	$ 16,700,000		$ 15,900,000

Acquisitions (Narrative) (Details) $ in Millions	3 Months Ended
Acquisitions (Narrative) (Details) $ in Millions	Mar. 31, 2013 acquisitions	Mar. 31, 2012 USD ($) acquisitions funeral_homes
Business Combinations [Abstract]
Number of funeral home acquisitions (in Acquisitions) \| acquisitions	0	2
Number of funeral homes acquired (in Funeral Homes) \| funeral_homes		2
Cost of acquired entities		$ 11.6
Goodwill acquired during period		$ 6.3

Assets Held for Sale and Discontinued Operations (Assets and Liabilities Associated with the Cemetery and Funeral Home Businesses Held for Sale) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Assets:
Preneed funeral trust investments	$ 85,224	$ 82,896
Receivables from preneed trusts	26,938	25,871
Total	3,183	1,466
Liabilities:
Current portion of long-term debt and capital lease obligations	11,629	11,218
Long-term debt, net of current portion	158,718	163,541
Deferred Preneed Funeral Revenue	41,846	39,794
Total	578	369
Businesses Held-for-sale [Member]
Assets:
Current assets	309	238
Preneed funeral trust investments	70	0
Receivables from preneed trusts	289	293
Property, plant and equipment, net	1,418	504
Goodwill	1,097	85
Deferred charges and other non-current assets	0	346
Total	3,183	1,466
Liabilities:
Current liabilities	106	75
Current portion of long-term debt and capital lease obligations	28	0
Long-term debt, net of current portion	85	0
Deferred Preneed Funeral Revenue	289	294
Deferred preneed funeral receipts held in trust	70	0
Total	$ 578	$ 369

Assets Held for Sale and Discontinued Operations (Assets held for sale and discontinued operations) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Assets Held For Sale and Discontinued Operations [Abstract]
Revenues	$ 658	$ 977
Operating income	62	226
Gain (loss) on disposition	(583)	428
(Provision) benefit for income taxes	198	(265)
Income (loss) from discontinued operations	$ (323)	$ 389

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

+ Details

Goodwill (Changes in Goodwill) (Details) $ in Thousands	3 Months Ended
Goodwill (Changes in Goodwill) (Details) $ in Thousands	Mar. 31, 2013 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill at beginning of period	$ 218,442
Impairments and changes in previous estimates	(102)
Reclassification of assets held for sale	(1,097)
Goodwill at end of period	$ 217,243

- 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
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-Name Accounting Standards Codification
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-Publisher FASB
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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
-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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+ Details

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-Publisher FASB
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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.

Reference 9: 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

Preneed Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments	$ 73,067	$ 70,960
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetary trust investments, at fair value	75,213	73,126
Less: allowance for contract cancellation	(2,146)	(2,166)
Preneed cemetery trust investments	$ 73,067	$ 70,960

Preneed Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 71,515	$ 72,187
Unrealized Gains	3,813	2,171
Unrealized Losses	(1,458)	(2,327)
Fair Market Value	73,870	72,031
Preneed cemetery trust investments	$ 75,213	$ 73,126
Fair market value as a percentage of cost	103.30%	99.80%
Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 922	$ 758
Unrealized Gains	0	0
Unrealized Losses	0	0
Cash and money market accounts [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	922	758
Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	2,458	2,008
Unrealized Gains	459	450
Unrealized Losses	0	0
Foreign Government Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	2,917	2,458
Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	39,164	38,299
Unrealized Gains	1,453	863
Unrealized Losses	(551)	(507)
Corporate Debt [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	40,066	38,655
Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	19,142	22,362
Unrealized Gains	1,394	824
Unrealized Losses	0	(294)
Preferred Stock [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	20,536	22,892
Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1	1
Unrealized Gains	0	0
Unrealized Losses	0	0
Mortgage Backed Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	1	1
Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	9,828	8,759
Unrealized Gains	507	34
Unrealized Losses	(907)	(1,526)
Common Stock [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	9,428	7,267
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,343	1,095
Fair Market Value	$ 1,343	$ 1,095

Preneed Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Mar. 31, 2013 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 0
Due in one to five years	9,949
Due in five to ten years	18,351
Thereafter	35,220
Total	$ 63,520

Preneed Trust Investments Preneed Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 9,662	$ 17,491
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(978)	(1,313)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,448	3,863
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(480)	(1,014)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	11,110	21,354
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(1,458)	(2,327)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	6,975	11,363
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(240)	(325)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	528	622
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(311)	(182)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,503	11,985
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(551)	(507)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		1,040
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses		(54)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		2,284
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses		(240)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		3,324
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses		(294)
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,687	5,088
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(738)	(934)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	920	957
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(169)	(592)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	3,607	6,045
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	$ (907)	$ (1,526)

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 693	$ 762
Realized gains	38	2,373
Realized losses	(430)	(115)
Expenses and taxes	(381)	(131)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ 80	$ (2,889)

- 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
	Mar. 31, 2013	Mar. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (4,161)	$ (24,039)
Sales	$ 5,009	$ 24,088

- 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
-SubTopic 10
-Section 45
-Paragraph 11
-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
-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 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) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments	$ 85,224	$ 82,896
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments, at fair value	87,728	85,415
Less: allowance for contract cancellation	(2,504)	(2,519)
Preneed funeral trust investments	$ 85,224	$ 82,896

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 83,477	$ 83,957
Unrealized Gains	4,521	2,423
Unrealized Losses	(1,089)	(1,653)
Fair Market Value	86,909	84,727
Preneed cemetery trust investments	$ 87,728	$ 85,415
Fair market value as a percentage of cost	104.10%	100.90%
Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 13,613	$ 13,448
Unrealized Gains	0	0
Unrealized Losses	0	0
Cash and Money Market Accounts [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	13,613	13,448
U.S. Treasury Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	2,923	3,001
Unrealized Gains	86	75
Unrealized Losses	0	0
U.S. Treasury Debt [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	3,009	3,076
U.S. Agency Obligations [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	636	142
Unrealized Gains	18	4
Unrealized Losses	(36)	0
U.S. Agency Obligations [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	618	146
Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,477	1,217
Unrealized Gains	276	273
Unrealized Losses	0	0
Foreign Government Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	1,753	1,490
Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	25,292	25,060
Unrealized Gains	1,039	661
Unrealized Losses	(360)	(331)
Corporate Debt [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	25,971	25,390
Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	12,985	15,228
Unrealized Gains	1,100	715
Unrealized Losses	0	(193)
Preferred Stock [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	14,085	15,750
Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1
Unrealized Gains	0
Unrealized Losses	0
Mortgage Backed Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	1
Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,566	5,770
Unrealized Gains	358	27
Unrealized Losses	(588)	(996)
Common Stock [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	6,336	4,801
Equity [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,559	11,843
Unrealized Gains	1,474	487
Unrealized Losses	(23)	(78)
Equity [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	13,010	12,252
Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,170	6,105
Unrealized Gains	170	181
Unrealized Losses	(68)	(40)
Fixed Income [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	6,272	6,246
Other Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	2,255	2,143
Unrealized Gains	0	0
Unrealized Losses	(14)	(15)
Other Investments [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	2,241	2,128
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	819	688
Fair Market Value	$ 819	$ 688

Preneed Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Mar. 31, 2013 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 639
Due in one to five years	8,164
Due in five to ten years	12,712
Thereafter	23,922
Total	$ 45,437

Preneed Trust Investments (Preneed funeral trust investment security transactions) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 606	$ 861
Realized gains	5,127	735
Realized losses	(5,332)	(449)
Expenses and taxes	(248)	(210)
Decrease in deferred preneed funeral receipts held in trust	$ (153)	$ (937)

- 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
	Mar. 31, 2013	Mar. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (3,186)	$ (17,873)
Sales	$ 3,915	$ 18,174

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 Preneed Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 9,231	$ 16,125
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(704)	(921)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,773	3,197
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(385)	(732)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	11,004	19,322
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(1,089)	(1,653)
US agency obligations [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	12
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	231
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(36)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	243
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(36)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	4,551	7,419
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(157)	(212)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	344	406
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(203)	(119)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	4,895	7,825
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(360)	(331)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		685
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses		(35)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		1,504
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses		(158)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		2,189
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses		(193)
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,742	3,323
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(479)	(609)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	597	625
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(109)	(387)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,339	3,948
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(588)	(996)
Equity [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	17	1,613
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	0	(25)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	570	632
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(23)	(53)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	587	2,245
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(23)	(78)
Fixed Income [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,909	3,085
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(68)	(40)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,909	3,085
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(68)	(40)
Other Investments [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	31	30
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(14)	(15)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	31	30
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	$ (14)	$ (15)

Preneed Cemetery Receivables (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
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)	0.00%
Balance of receivables for preneed cemetery interment rights	$ 21.3
Balance of receivables for preneed cemetery interment related products and services	8.7
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	10.3
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	19.7
Unearned finance charges associated with receivables	$ 3.6	$ 3.3
Past due notifications starting date (in Days)	15 days
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)	90 days
Percent of total receivables which are 120 days or more past due (in Percent)	5.30%

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Allowance for Contract Cancellations [Roll Forward]
Provision	$ (440)	$ (486)
Preneed Cemetery Receivables [Member]
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,903
Write-offs and cancellations	(591)
Provision	193
Ending balance	$ 1,505

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Mar. 31, 2013 USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	$ 725
61-90 days Past Due	381
91-120 days Past Due	261
More than 120 days Past Due	1,383
Total Past Due	2,750
Current	27,305
Total Financing Receivables	30,055
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	556
61-90 days Past Due	268
91-120 days Past Due	177
More than 120 days Past Due	930
Total Past Due	1,931
Current	19,047
Total Financing Receivables	20,978
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
31-60 days Past Due	169
61-90 days Past Due	113
91-120 days Past Due	84
More than 120 days Past Due	453
Total Past Due	819
Current	8,258
Total Financing Receivables	$ 9,077

Receivables from Preneed Trusts (Narrative) (Details)	3 Months Ended
Receivables from Preneed Trusts (Narrative) (Details)	Mar. 31, 2013
Receivables From Preneed Trusts [Abstract]
Amount at which there is no controlling interest in trust assets (Description)	less than 50%

Receivables from Preneed Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 27,772	$ 26,671
Less: Allowance for contract cancellation	(834)	(800)
Receivables from preneed trusts, net	$ 26,938	$ 25,871

Contracts Secured by Insurance (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2013	Dec. 31, 2012
Contracts Secured by Insurance [Abstract]
Preneed funeral contracts secured by insurance	$ 272.6	$ 237.4

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Care trusts' corpus	$ (47,083)	$ (45,920)
Fair value measurements, transfers between Level 1 and Level 2	0
Perpetual Care Trust Invesments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Trust assets, at fair value	47,165	46,542
Obligations due to trust	(82)	(622)
Care trusts' corpus	$ 47,083	$ 45,920

- 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
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13, 17
-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
-Paragraph 22
-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)
-Number FAS115-1/124-1
-Paragraph 15C
-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

Cemetery Perpetual Care Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust funds) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 44,831
Unrealized Gains	2,394
Unrealized Losses	(915)
Fair Market Value	46,310
Cemetary perpetual care trust investments	$ 47,165	$ 46,542
Fair market value as a percentage of cost	103.30%	99.80%
Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 683	$ 545
Unrealized Gains	0	0
Unrealized Losses	0	0
Cash and Money Market Accounts [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	683	545
Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,527	1,267
Unrealized Gains	286	284
Unrealized Losses	0	0
Foreign Government Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	1,813	1,551
Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	24,493	24,324
Unrealized Gains	917	556
Unrealized Losses	(346)	(323)
Corporate Debt [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	25,064	24,557
Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,984	14,225
Unrealized Gains	874	525
Unrealized Losses	0	(187)
Preferred Stock [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	12,858	14,563
Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1	1
Unrealized Gains	0	0
Unrealized Losses	0	0
Mortgage Backed Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	1	1
Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,143	5,563
Unrealized Gains	317	22
Unrealized Losses	(569)	(969)
Common Stock [Member] \| Fair Value, Inputs, Level 1 [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair Market Value	5,891	4,616
Trust Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		45,925
Unrealized Gains		1,387
Unrealized Losses		(1,479)
Fair Market Value		45,833
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	855	709
Fair Market Value	$ 855	$ 709

Cemetery Perpetual Care Trust Investments (Estimated maturities of fixed perpetual care trust income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Mar. 31, 2013 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 0
Due in one to five years	6,233
Due in five to ten years	11,459
Thereafter	22,044
Total	$ 39,736

Cemetery Perpetual Care Trust Investments Cemetery Perpetual Care Trust Investments (Unrealized losses on perpetual care trust investments) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 6,066	$ 11,131
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(614)	(834)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	909	2,463
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(301)	(645)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	6,975	13,594
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(915)	(1,479)
US Common Stock Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,684	3,231
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(463)	(593)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	577	608
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(106)	(376)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,261	3,839
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	(569)	(969)
Preferred Stock securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		664
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses		(34)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		1,459
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses		(153)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		2,123
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses		(187)
Corporate Debt Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	4,382	7,236
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses	(151)	(207)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	332	396
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses	(195)	(116)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	4,714	7,632
Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses	$ (346)	$ (323)

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
	Mar. 31, 2013	Mar. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Undistributable realized gains	$ 24	$ 1,131
Undistributable realized losses	(295)	(52)
Increase in Care trusts' corpus	$ 271	$ (1,079)

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
	Mar. 31, 2013	Mar. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,411	$ 1,164
Realized gains	561	0
Expenses	(163)	(14)
Total	$ 1,809	$ 1,150

- 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
	Mar. 31, 2013	Mar. 31, 2012
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (2,587)	$ (16,217)
Sales	$ 3,121	$ 16,621

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

Fair Value Measurements (Narrative) (Details) $ in Millions	Mar. 31, 2013 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value	$ 0.0
Convertible Junior Subordinated Debt [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt measured at fair value	$ 95.2

Long-Term Debt Long-Term Debt (Long-term Debt Table) (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Current maturities on long-term debt	$ (11,469)	$ (11,086)
Long-term debt, excluding current maturities	158,718	163,541
Secured Debt [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt	43,000	44,700
Secured Debt [Member] \| Term Loan [Member]
Debt Instrument [Line Items]
Long-term debt	125,000	127,500
Notes Payable, Other Payables [Member] \| Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Long-term debt	$ 2,187	$ 2,427

Long-Term Debt (Narrative) (Details) - USD ($)	3 Months Ended
Long-Term Debt (Narrative) (Details) - USD ($)	Mar. 31, 2013	Dec. 31, 2011
Debt Covenant To Actual Ratios [Line Items]
Total amount of secured bank credit facility replacing unsecured senior notes	$ 235,000,000
Revolving credit facility	105,000,000
Term loan facility	130,000,000
Revolving credit facility present accordion provisions	$ 40,000,000
Credit facility maturity date (Date)	Sep. 30, 2017
Amount drawn under revolving credit facility	$ 43,000,000
Amount drawn under term loan facility	125,000,000
Assets and operations independent of subsidiaries	$ 0
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%
Change in ratio of indebtedness to net capital after June 29, 2014 (Ratio)		3.5
Deferred purchase price note interest rate	0.00%
Minimum [Member]
Debt Covenant To Actual Ratios [Line Items]
Deferred purchase price notes payable to sellers of acquired entities, discounted imputed interest rate (in Percent)	8.50%
Deferred purchase price notes payable to sellers of acquired entities, range of original maturities (in years)	1 year
Maximum [Member]
Debt Covenant To Actual Ratios [Line Items]
Deferred purchase price notes payable to sellers of acquired entities, discounted imputed interest rate (in Percent)	9.50%
Deferred purchase price notes payable to sellers of acquired entities, range of original maturities (in years)	10 years
Ratio Maximum Per Covenant [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio)	3.75
Ratio Minimum Per Covenant [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of earnings to fixed cost obligations (in Ratio)	1.2
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio)	3.03
Ratio of earnings to fixed cost obligations (in Ratio)	2.41

Commitments and Contingencies (Narrative) (Details) - Leatherman versus Grandview Memorial Gardens Inc [Member] - Punative Class Action [Member]		1 Months Ended		12 Months Ended
	Aug. 17, 2007 plaintiffs	Jun. 30, 2010	Apr. 30, 2009 defendants	Dec. 31, 2010
Loss Contingencies [Line Items]
Number of plaintiffs \| plaintiffs	5
Number of defendants \| defendants			2
Number of days to retain new counsel		60 days		60 days
Number of days to review case				90 days

Stock-Based Compensation (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 05, 2012
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation awards, options granted during period	0
Share based compensation awards, options outstanding at period end (in Shares)	283,258
Share based compensation awards, options outstanding and unvested at period end (in Shares)	110,124
Shares purchased through Employee Stock Purchase Plan (in Shares)	22,027
Weighted average purchase price of ESPP shares purchased during the period (in Dollars per share)	$ 11.43
Unrecognized share based compensation, expected term (in Duration)	1 year 8 months 1 day
Directors fees approved under new Directors Compensation Policy, audit committee chair			$ 17,500
Directors fees approved under new Directors Compensation Policy, compensation and corporate governance chair			15,000
Directors fees approved under new Directors Compensation Policy, lead director			115,000
Directors fees approved under new Directors Compensation Policy, each independent director			40,000
Directors fees approved under new Directors Compensation Policy, each independent director per regular or scheduled meeting			75,000
Directors fees approved under new Directors Compensation Policy, other committee members and chairs			2,000
Directors fees approved under new Directors Compensation Policy			$ 1,600
Directors compensation expense	$ 133,000	$ 161,000
Espp And Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation expense	146,000	97,000
Restricted Stock [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation expense	$ 313,000	$ 240,000
Share based compensation awards, vesting percentage per period (in Percent)	33.33%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Unrecognized share based compensation	$ 2,300,000
Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation expense	$ 169,000
Performance award hurdle price (in Dollars per share)	$ 21.50
Number of days market price must exceed limit to vest	3 days
Term when market price must exceed limit to vest	30 days
Performance award purchase price option 1 (in Dollars per share)	$ 0.50
Performance award purchase price option 2 (in Dollars per share)	$ 9

Stock-Based Compensation 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, 2013	Mar. 31, 2012	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2012
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
ESPP expected dividend yield assumption (in Percent)	0.60%	1.70%
ESPP expected volatility assumption (in Percent)	31.00%	32.00%
ESPP risk-free interest rate assumption (in Percent)	0.08%	0.02%		0.06%		0.09%		0.12%
ESPP expected life assumption (in Years)	3 months	3 months		6 months		9 months		1 year
Scenario, Forecast [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
ESPP risk-free interest rate assumption (in Percent)			0.12%		0.135%		0.15%
ESPP expected life assumption (in Years)			6 months		9 months		1 year

Share Repurchase Program (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended		12 Months Ended	39 Months Ended
	May 31, 2012	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012	Mar. 31, 2013
Share Repurchase Program [Line Items]
Number of shares of common stock repurchased by the company (in Shares)		0		686,208
Aggregate cost of common stock repurchased by the company				$ 4,500	$ 5,300
Average cost per share of the repurchased common stock (in Dollars per Share)		$ 6.60
Dividends declared per share (in dollars per Share)		$ 0.025	$ 0.025
Cash dividends declared on common stock		$ 452
Accumulated Other Comprehensive Income [Roll Forward]
Beginning balance		0		0	0
Increased in net unrealized gains associated with available-for-sale securities of the trusts		7,266
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus’, net of taxes		(7,266)
Ending balance		$ 0		$ 0	$ 0
Minimum [Member]
Share Repurchase Program [Line Items]
Additional amount of common stock company was authorized to purchase	$ 3,000
Maximum [Member]
Share Repurchase Program [Line Items]
Stock repurchase program total authorized amount	$ 8,000

Major Segments of Business (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Segment Reporting Information [Line Items]
Revenues from continuing operations	$ 58,087	$ 51,323
Income (loss) from continuing operations before income taxes	9,965	6,644
Total assets	747,551		$ 738,085
Funeral [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	45,157	40,035
Income (loss) from continuing operations before income taxes	14,921	13,788
Total assets	490,258		481,356
Cemetery [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	12,930	11,288
Income (loss) from continuing operations before income taxes	3,915	2,384
Total assets	241,081		237,897
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	0	0
Income (loss) from continuing operations before income taxes	(8,871)	$ (9,528)
Total assets	$ 16,212		$ 18,832

Supplemental Disclosure of Statement of Operations Information (Supplemental disclosure for the Consolidated Statements of Operations) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Segment Reporting Information [Line Items]
Total revenues	$ 58,087	$ 51,323
Cost of Revenue	39,409	34,632
Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	45,157	40,035
Cost of Revenue	26,421	22,959
Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	12,930	11,288
Cost of Revenue	7,228	7,182
Funeral And Cemetery [Member]
Segment Reporting Information [Line Items]
Cost of Revenue	33,649	30,141
Goods [Member]
Segment Reporting Information [Line Items]
Total revenues	25,433	22,756
Cost of Revenue	19,472	17,711
Goods [Member] \| Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	18,017	15,753
Cost of Revenue	14,070	12,203
Goods [Member] \| Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	7,416	7,003
Cost of Revenue	5,402	5,508
Service [Member]
Segment Reporting Information [Line Items]
Total revenues	27,702	24,558
Cost of Revenue	13,717	12,080
Service [Member] \| Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	24,909	22,158
Cost of Revenue	11,938	10,406
Service [Member] \| Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	2,793	2,400
Cost of Revenue	1,779	1,674
Financial [Member]
Segment Reporting Information [Line Items]
Total revenues	4,952	4,009
Cost of Revenue	460	350
Financial [Member] \| Trust [Member]
Segment Reporting Information [Line Items]
Cost of Revenue	63	0
Financial [Member] \| Funeral [Member] \| Preneed Commission [Member]
Segment Reporting Information [Line Items]
Total revenues	508	451
Cost of Revenue	397	350
Financial [Member] \| Funeral [Member] \| Preneed Trust [Member]
Segment Reporting Information [Line Items]
Total revenues	1,723	1,673
Financial [Member] \| Cemetery [Member] \| Trust [Member]
Segment Reporting Information [Line Items]
Total revenues	2,403	1,516
Financial [Member] \| Cemetery [Member] \| Finance Charges [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 318	$ 369

Supplemental Disclosure of Cash Flow Information (Supplemental disclosure for the Consolidated Statements of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Business Segment [Line Items]
Cash paid for interest and financing costs	$ 3,269	$ 7,017
Cash paid (refunded) for income taxes	(77)	50
Fair value of stock, stock options and performance awards issued to directors, officers and certain employees	0	1,942
Restricted common stock withheld for payroll taxes	1,020	210
Preneed Funeral Trust [Member]
Business Segment [Line Items]
Net (deposits)/withdrawals into/from trust accounts	727	1,131
Net (deposits)/withdrawals of receivables into/from preneed trusts	(1,063)	47
Net deposits/(withdrawals) into/from preneed trust accounts, increasing/(decreasing) deferred preneed receipts	(727)	(1,131)
Preneed Cemetery Trust [Member]
Business Segment [Line Items]
Net (deposits)/withdrawals into/from trust accounts	375	959
Net deposits/(withdrawals) into/from preneed trust accounts, increasing/(decreasing) deferred preneed receipts	(375)	(959)
Perpetual Care Trust [Member]
Business Segment [Line Items]
Net (deposits)/withdrawals into/from trust accounts	1,373	167
Net deposits/(withdrawals) in perpetual care trust accounts increasing/(decreasing) perpetual care trusts’ corpus	(834)	(180)
Preneed Funeral Receivables [Member]
Business Segment [Line Items]
Net (increase)/decrease in preneed receivables	(227)	30
Net change in preneed receivables (increasing)/decreasing deferred revenue	2,049	(182)
Preneed Cemetery Receivables [Member]
Business Segment [Line Items]
Net (increase)/decrease in preneed receivables	(732)	(124)
Net change in preneed receivables (increasing)/decreasing deferred revenue	$ 629	$ 363

Earnings Per Share Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Earnings Per Share [Abstract]
Net income	$ 5,258	$ 4,459
Net income allocated to non-vested share awards	(118)	(110)
Preferred stock dividend	(4)	(4)
Undistributed earnings available to common stockholders	5,136	4,345
Income (loss) from discontinued operations	323	(389)
Undistributed earnings from continuing operations available to common stockholders	$ 5,459	$ 3,956
Weighted average number of common shares outstanding for basic EPS computation	18,139	18,265
Effect of dilutive securities, Stock options (in shares)	197	55
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	4,392	0
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	22,728	18,320
Basic earnings per common share:
Undistributed earnings	$ 0.30	$ 0.22
Allocation of earnings to non-vested share awards	0.01	0.00
Basic earnings per share from continuing operations	0.31	0.22
Discontinued operations	(0.02)	0.02
Basic earnings per common share (in dollars per Share)	0.29	0.24
Diluted earnings per common share:
Undistributed earnings	0.26	0.22
Allocation of earnings to non-vested share awards	0.01	0.00
Diluted earnings per share from continuing operations	0.27	0.22
Discontinued operations	(0.02)	0.02
Diluted earnings per common share (in dollars per Share)	$ 0.25	$ 0.24

Earnings Per Share Earnings Per Share (Numerator and Denominator) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Earnings Per Share [Abstract]
Net income	$ 5,258	$ 4,459
Less: Preferred Stock dividends	(4)	(4)
Net income available to common stockholders	5,254	$ 4,455
Effect of dilutive securities, Convertible junior subordinated debentures (TIDES)	484
Net income available to common stockholders and assumed conversions	$ 5,738
Net income available to common stockholders (in shares)	18,139	18,265
Effect of dilutive securities, Stock options (in shares)	197	55
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	4,392	0
Net income available to common stockholders and assumed conversions (in shares)	22,728	18,320
Basic earnings per common share (in dollars per Share)	$ 0.29	$ 0.24
Diluted earnings per common share (in dollars per Share)	$ 0.25	$ 0.24

Subsequent Events Subsequent Events (Details) $ / shares in Units, $ in Millions		1 Months Ended	3 Months Ended
	Apr. 02, 2013 shares	Apr. 25, 2013 USD ($)	Mar. 31, 2013 USD ($) shares $ / shares
Subsequent Event [Line Items]
Preferred stock, shares authorized \| shares			40,000,000
Revolving credit facility, maximum borrowing capacity \| $			$ 105
Amendment to Credit Facility [Member] \| Revolving Credit Facility [Member]
Subsequent Event [Line Items]
Revolving credit facility, maximum borrowing capacity \| $		$ 125	$ 105
Decrease in basis spread on variable rate		0.50%
Subordinated debt, maximum issuance authorized (amount) \| $		$ 100
Repurchase of share-based awards, maximum value authorized \| $		$ 15
Mandatorily Redeemable Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Issuance of preferred stock \| shares			20,000
Preferred stock, liquidation value, per share \| $ / shares			$ 10
Preferred stock, convertible to common stock, conversion ratio \| shares			1
Mandatorily Redeemable Convertible Preferred Stock [Member] \| Preferred Stock Conversion [Member]
Subsequent Event [Line Items]
Preferred stock converted to common shares \| shares	20,000