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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2018	Jul. 27, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	CARRIAGE SERVICES INC
Entity Central Index Key	0001016281
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		19,153,655

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 40,531	$ 952
Accounts receivable, net of allowance for bad debts of $835 in 2017 and $854 in 2018	17,026	19,655
Inventories	6,616	6,519
Prepaid expenses	1,571	2,028
Other current assets	2,460	986
Total current assets	68,204	30,140
Preneed cemetery trust investments	70,278	73,853
Preneed funeral trust investments	91,203	90,682
Preneed receivables, net of allowance for bad debts of $2,278 in 2017 and $2,380 in 2018	21,327	31,644
Receivables from preneed trusts	16,313	15,287
Property, plant and equipment, net of accumulated depreciation of $115,776 in 2017 and $120,246 in 2018	244,579	247,294
Cemetery property, net of accumulated amortization of $37,543 in 2017 and $39,342 in 2018	75,599	76,331
Goodwill	287,956	287,956
Intangible and other non-current assets	21,552	18,117
Cemetery perpetual care trust investments	48,600	50,229
Total assets	945,611	921,533
Current liabilities:
Current portion of long-term debt and capital lease obligations	2,402	17,251
Accounts payable	5,788	6,547
Other liabilities	875	1,361
Accrued liabilities	17,021	17,559
Total current liabilities	26,086	42,718
Long-term debt, net of current portion	7,818	212,154
Convertible subordinated notes due 2021	25,425	124,441
Senior notes due 2026	318,807	0
Obligations under capital leases, net of current portion	6,287	6,361
Deferred preneed cemetery revenue	50,699	54,690
Deferred preneed funeral revenue	27,740	34,585
Deferred tax liability	30,293	31,159
Other long-term liabilities	2,843	3,378
Deferred preneed cemetery receipts held in trust	70,278	73,853
Deferred preneed funeral receipts held in trust	91,203	90,682
Care trusts’ corpus	48,154	49,856
Total liabilities	705,633	723,877
Commitments and contingencies
Stockholders’ equity:
Common stock, $.01 par value; 80,000,000 shares authorized and 22,622,242 and 25,677,025 shares issued at December 31, 2017 and June 30, 2018, respectively	257	226
Additional paid-in capital	244,215	216,158
Retained earnings	72,138	57,904
Treasury stock, at cost; 6,523,370 shares at December 31, 2017 and June 30, 2018	(76,632)	(76,632)
Total stockholders’ equity	239,978	197,656
Total liabilities and stockholders’ equity	$ 945,611	$ 921,533

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for bad debts of $835 in 2017 and $854 in 2018	$ 854	$ 835
Preneed receivables, net of allowance for bad debts of $2,278 in 2017 and $2,380 in 2018	2,380	2,278
Property, plant and equipment, net of accumulated depreciation of $115,776 in 2017 and $120,246 in 2018	120,246	115,776
Cemetery property, accumulated amortization	$ 39,342	$ 37,543
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	25,677,025	22,622,242
Treasury stock, shares	6,523,370	6,523,370

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Segment Reporting Information [Line Items]
Total revenues	$ 63,847	$ 63,852	$ 137,234	$ 132,009
Field costs and expenses:
Total field costs and expenses	47,022	45,185	96,221	90,250
Depreciation and amortization	3,904	3,647	7,677	7,118
Regional and unallocated funeral and cemetery costs	3,267	2,954	6,548	5,908
Gross profit	16,825	18,667	41,013	41,759
Corporate costs and expenses:
General, administrative and other	6,380	6,568	12,998	13,415
Home office depreciation and amortization	464	378	907	754
Total corporate costs and expenses	6,844	6,946	13,905	14,169
Operating income	9,981	11,721	27,108	27,590
Interest expense	(4,743)	(3,206)	(8,478)	(6,235)
Accretion of discount on convertible subordinated notes	555	1,066	1,715	2,103
Net loss on early extinguishment of debt	(936)	0	(936)	0
Other, net	0	0	2	3
Income before income taxes	3,747	7,449	15,981	19,255
Provision for income taxes	(1,030)	(2,980)	(4,395)	(7,702)
Tax adjustment related to certain discrete items	30	(59)	517	(59)
Total provision for income taxes	(1,000)	(3,039)	(3,878)	(7,761)
Net income	$ 2,747	$ 4,410	$ 12,103	$ 11,494
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.15	$ 0.26	$ 0.71	$ 0.69
Continuing operations (in dollars per Share)	0.15	0.24	0.67	0.63
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.05	$ 0.150	$ 0.100
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	17,916	16,652	17,010	16,625
Diluted (in Shares)	18,245	18,093	17,924	18,083
Funeral
Segment Reporting Information [Line Items]
Total revenues	$ 48,532	$ 48,739	$ 107,126	$ 102,950
Other Cost of Operating Revenue	30,579	29,422	64,081	59,851
Corporate costs and expenses:
Operating income	12,654	14,412	32,318	33,381
Income before income taxes	12,414	14,198	31,828	33,020
Cemetery
Segment Reporting Information [Line Items]
Total revenues	15,315	15,113	30,108	29,059
Other Cost of Operating Revenue	9,272	9,162	17,915	17,373
Corporate costs and expenses:
Operating income	4,171	4,255	8,695	8,378
Income before income taxes	$ 4,254	$ 4,395	$ 8,846	$ 8,607

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Net income	$ 12,103	$ 11,494
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,584	7,872
Provision for losses on accounts receivable	883	1,112
Stock-based compensation expense	2,009	1,609
Deferred income tax (benefit) expense	2,044	406
Amortization of deferred financing costs	320	408
Amortization of capitalized commissions on preneed contracts	293	0
Accretion of discount on convertible subordinated notes	(1,715)	(2,103)
Amortization of debt discount on senior notes	38	0
Net loss on early extinguishment of debt	936	0
Net loss on sale and disposal of other assets	45	311
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables	(779)	(468)
Inventories and other current assets	(1,139)	2,804
Intangible and other non-current assets	(102)	211
Preneed funeral and cemetery trust investments	3,657	(1,252)
Accounts payable	(758)	(3,750)
Accrued and other liabilities	(819)	(5,102)
Deferred preneed funeral and cemetery revenue	2,007	2,020
Deferred preneed funeral and cemetery receipts held in trust	(4,756)	468
Net cash provided by operating activities	26,281	20,246
Cash flows from investing activities:
Acquisition and land for new construction	0	(625)
Capital expenditures	(5,080)	(8,790)
Net cash used in investing activities	(5,080)	(9,415)
Cash flows from financing activities:
Payments against the term loan	(127,500)	(5,625)
Borrowings from the revolving credit facility	96,000	36,800
Payments against the revolving credit facility	(188,000)	(42,400)
Payment of debt issuance costs related to long-term debt	(1,551)	0
Redemption of the 2.75% convertible subordinated notes	(75,229)	0
Payment of Debt Conversion, Transaction Costs	(845)	0
Proceeds from the issuance of the 6.625% senior notes	320,125	0
Payments on other long-term debt and obligations under capital leases	(828)	(723)
Payments on contingent consideration recorded at acquisition date	(138)	(101)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	846	544
Taxes paid on restricted stock vestings and exercise of non-qualified options	(495)	(509)
Dividends paid on common stock	(2,640)	(1,668)
Net cash provided by (used in) financing activities	18,378	(13,682)
Net increase (decrease) in cash and cash equivalents	39,579	(2,851)
Cash and cash equivalents at beginning of period	952	3,286
Cash and cash equivalents at end of period	40,531	435
Senior Notes [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of deferred financing costs	11
Cash flows from financing activities:
Payment of debt issuance costs related to long-term debt	$ (1,367)	$ 0

Basis of Presentation and Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company

Carriage Services, Inc. (“Carriage,” the “Company,” “we,” “us,” or “our”) is a leading U.S. provider of funeral and cemetery services and merchandise. As of June 30, 2018, we operated 178 funeral homes in 29 states and 32 cemeteries in 11 states. Our operations are reported in two business segments: Funeral Home Operations, which currently account for approximately 78% of our revenues and Cemetery Operations, which currently account for approximately 22% of our revenues.

Our funeral homes offer a complete range of high value personal services to meet a family’s funeral needs, including consultation, the removal and preparation of remains, the sale of caskets and related funeral merchandise, the use of funeral home facilities for visitation and remembrance services and transportation services. Our cemeteries provide interment rights (grave sites and mausoleum spaces) and related merchandise, such as markers and outer burial containers. We market funeral and cemetery services and products on both an “atneed” (time of death) and “preneed” (planned prior to death) basis.

Principles of Consolidation and Interim Condensed Disclosures

Our unaudited consolidated financial statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Our interim consolidated financial statements are unaudited but include all adjustments, which consist of normal, recurring accruals, that are necessary for a fair presentation of our financial position and results of operations as of and for the interim periods presented. Our unaudited consolidated financial statements have been prepared in a manner consistent with the accounting principles described in our Annual Report on Form 10-K for the year ended December 31, 2017 unless otherwise disclosed herein, and should be read in conjunction therewith.

Reclassifications

Certain reclassifications have been made to prior period amounts to conform to the current period financial statements 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 our 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 and liabilities. 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.

Revenue Recognition - Funeral Home Operations

Our funeral home operations are principally service businesses that generate revenues from sales of burial and cremation services and related merchandise, such as caskets and urns. Funeral services include consultation, the removal and preparation of remains, the use of funeral home facilities for visitation and remembrance services and transportation services. We provide funeral services and products on both an atneed and preneed basis.

Funeral arrangements sold at the time of death are referred to as atneed funeral contracts. We record the revenue from atneed funeral contracts when the merchandise is delivered or the service is performed. Merchandise delivery and service performance generally takes place shortly after the time of need. Payment is due at or before time of transfer. Outstanding balances due from customers, if any, on atneed funeral contracts are included in Accounts receivable on our Consolidated Balance Sheets.

Funeral arrangements sold prior to death occurring are referred to as preneed funeral contracts. In many instances, the customer pays for the preneed contract over a period of time. The performance of a preneed funeral contract is secured by placing the funds collected, less amounts that we may retain under state regulations, in trust for the benefit of the customer or by the customer's purchase of a life insurance policy, the proceeds of which will pay for such services at the time of need. These methods are intended to fund preneed funeral contracts, cover the original contract price and generally include an element of growth (earnings) designed to offset future inflationary cost increases.

Revenue from preneed funeral contracts, along with accumulated earnings, is deferred until the time the merchandise is delivered or the service is performed. The principal and accumulated earnings of the trusts are withdrawn at maturity (death) or cancellation. The cumulative trust income earned and the increases in insurance benefits on the insurance products are recognized when the service is performed. The amounts deposited in trusts that we control are included in the non-current asset section of our Consolidated Balance Sheets. Beginning January 1, 2018, balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet, as noted in our table of Deferred Revenue in Note 3 to the Consolidated Financial Statements included herein. See Note 2 to the Consolidated Financial Statements included herein for additional information related to our adoption of the new revenue recognition standard on January 1, 2018.

The earnings from our preneed funeral trust investments, as well as trust management fees charged by our wholly-owned registered investment advisory firm (“CSV RIA”) are recorded as Preneed trust earnings - funeral, as noted in our table of disaggregated revenues in Note 3 to the Consolidated Financial Statements included herein. As of June 30, 2018, CSV RIA provided these services to one institution, which has custody of 77% 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.

When preneed funeral contracts are funded through third-party insurance policies, we earn a commission on the sale of the policies. Insurance commissions are recorded as Preneed funeral commission income, as noted in our table of disaggregated revenues in Note 3 to the Consolidated Financial Statements included herein, at the point at which the commission is no longer subject to refund, which is typically one year after the policy is issued. Preneed funeral contracts to be funded at maturity by insurance policies totaled $371.5 million at June 30, 2018 and are not included on our Consolidated Balance Sheets.

See Note 3 to the Consolidated Financial Statements included herein for additional information on our revenues.

Revenue Recognition - Cemetery Operations

Our cemetery operations generate revenues primarily through sales of cemetery interment rights (primarily grave sites, lawn crypts, mausoleum spaces and niches), related cemetery merchandise (such as outer burial containers, memorial markers and floral placements) and services (interments, inurnments and installation of cemetery merchandise). We provide cemetery services and products on both an atneed and preneed basis.

Cemetery arrangements sold at the time of death are referred to as atneed cemetery contracts. We record the revenue from atneed cemetery contracts when the product is delivered or the service is performed. Payment is due at or before time of transfer. Outstanding balances due from customers, if any, on completed atneed contracts are included in Accounts receivable on our Consolidated Balance Sheet.

Cemetery arrangements sold prior to death occurring are referred to as preneed cemetery contracts. Preneed cemetery contracts are usually financed through interest-bearing installment sales contracts, generally with terms of up to five years. In substantially all cases, we receive an initial down payment at the time the contract is signed.

We record revenue on the sales of cemetery property interment rights at the time the contract is signed. Customers select a specific location and space for their interment right, thus, restricting us from other use or transfer of the contracted cemetery property. The interment right is deeded to the customer when the contract is paid in full. Revenue from preneed sales of cemetery merchandise and services contracts, along with accumulated earnings, is not recognized until the time the merchandise is transferred or the service is performed. Earnings on these installment contracts are recorded as Preneed cemetery finance charges, as noted in our table of disaggregated revenues in Note 3 to the Consolidated Financial Statements included herein.

The performance of the preneed cemetery contracts is secured by placing the funds collected, less amounts that we may retain under state regulations, in trust for the benefit of the customer, the proceeds of which will pay for such services at the time of need. This method is intended to fund preneed contracts, cover the original contract price and generally include an element of growth (earnings) designed to offset future inflationary cost increases. The amounts deposited in trusts that we control are included in the non-current asset section of our Consolidated Balance Sheets. The earnings from preneed cemetery contracts placed in trust, as well as the trust management fees charged by our CSV RIA are recorded as Preneed trust earnings - cemetery, as noted in our table of disaggregated revenues in Note 3 to the Consolidated Financial Statements included herein.

Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable and Preneed receivables on our Consolidated Balance Sheet. Beginning January 1, 2018, balances due on undelivered preneed cemetery contracts have been reclassified to reduce Deferred preneed cemetery revenue on our Consolidated Balance Sheet, as noted in our table of Deferred Revenue in Note 3 to the Consolidated Financial Statements included herein. See Note 2 to the Consolidated Financial Statements included herein for additional information related to our adoption of the new revenue recognition standard on January 1, 2018.

Interment right costs, which include real property and other costs related to cemetery development, are expensed using the specific identification method in the period in which the sale of the interment right is recognized as revenue. We recorded amortization expense for cemetery interment rights of approximately $0.8 million and $0.9 million for the three months ended June 30, 2017 and 2018, respectively and approximately $1.6 million and $1.8 million for the six months ended June 30, 2017 and 2018, respectively.

See Note 3 to the Consolidated Financial Statements included herein for additional information on our revenues.

Arrangements with Multiple Performance Obligations

Some of our contracts with customers include multiple performance obligations. For these contracts, we allocate transaction price to each performance obligation based on its relative standalone selling price, which is based on prices charged to customers per our general price list. Packages for service and ancillary items are offered to help the customer make decisions during emotional/stressful times. Package discounts are reflected net in Services Revenue. We recognize revenue when the merchandise is transferred or the service is performed, in satisfaction of the corresponding performance obligation. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements.

Allowances for bad debts and customer cancellations

Our funeral receivables recorded in Accounts Receivable, net primarily consist of amounts due for funeral services already performed which were $8.5 million and $6.7 million at December 31, 2017 and June 30, 2018, respectively. We estimate an allowance for doubtful accounts on these receivables based on our historical experience, which amounted to 2.5% and 3.0% of funeral receivables at December 31, 2017 and June 30, 2018, respectively. In addition, our other funeral receivables not related to funeral services performed were $0.8 million and $0.6 million at December 31, 2017 and June 30, 2018, respectively.

Our cemetery financed receivables totaled $40.5 million and $42.2 million at December 31, 2017 and June 30, 2018, respectively. The unearned finance charges associated with these receivables were $5.7 million at both December 31, 2017 and June 30, 2018. If a preneed contract is canceled prior to delivery, state law determines the amount of the refund owed to the customer. Allowances for bad debts and customer cancellations on cemetery financed receivables are provided at the date that the sale is recognized as revenue and are based on our historical experience. We also monitor changes in delinquency rates and provide additional bad debt and cancellation reserves when warranted. 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 4.9% of the total receivables at both December 31, 2017 and June 30, 2018. See Note 5 to the Consolidated Financial Statements included herein for additional information on cemetery financed receivables.

Our cemetery receivables recorded in Accounts Receivable, net also include approximately $1.3 million and $1.1 million related to perpetual care income receivables at December 31, 2017 and June 30, 2018, respectively. See Note 7 to the Consolidated Financial Statements included herein for additional information on our perpetual care trust investments.

Accounts receivable was comprised of the following at December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017		June 30, 2018
Funeral receivables, net of allowance for bad debt of $213 and $202, respectively	$	9,061	$	7,099
Cemetery receivables, net of allowance for bad debt of $622 and $652, respectively	10,331		9,550
Other receivables	263		377
Accounts receivable, net	$	19,655	$	17,026

Non-current preneed receivables recorded in Preneed Receivables, net represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables were comprised of the following at December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017		June 30, 2018
Funeral receivables, net of allowance for bad debt of $882	$	7,934	$	—
Cemetery receivables, net of allowance for bad debt of $1,396 and $1,460, respectively	23,710		21,327
Preneed receivables, net	$	31,644	$	21,327

Bad debt expense totaled approximately $0.7 million and $0.4 million for the three months ended June 30, 2017 and 2018, respectively and approximately $1.1 million and $0.9 million for the six months ended June 30, 2017 and 2018, respectively.

Capitalized Commissions on Preneed Contracts

Effective January 1, 2018, we adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”), Revenue from Contracts with Customers (Topic 606), which impacted our accounting for incremental selling costs, primarily commission costs, related to preneed cemetery merchandise and services and preneed funeral trust contracts.

Upon adoption of Topic 606, we capitalize sales commissions and other direct selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts as these costs are incremental and recoverable costs of obtaining a contract with a customer. We recorded a cumulative net adjustment of approximately $2.1 million to Retained earnings on our opening Consolidated Balance Sheets on January 1, 2018. See Note 2 to the Consolidated Financial Statements included herein for additional information regarding our opening balance sheet adjustment. Our capitalized commissions on preneed contracts are amortized on a straight-line basis over the average maturity period for our preneed cemetery merchandise and services contracts and preneed funeral trust contracts, of eight and ten years, respectively. Amortization expense totaled approximately $144,000 for the three months ended June 30, 2018 and $293,000 for the six months ended June 30, 2018. There were no impairment losses recognized during this period.

The selling costs related to the sales of cemetery interment rights, which include real property and other costs related to cemetery development activities, continue to be expensed using the specific identification method in the period in which the sale of the cemetery interment right is recognized as revenue. The selling costs related to preneed funeral insurance contracts continue to be expensed in the period incurred as these contracts are not included on our Consolidated Balance Sheet.

See Note 2 to the Consolidated Financial Statements included herein for additional information related to our adoption of the new revenue recognition standard on January 1, 2018.

See Note 9 to the Consolidated Financial Statements included herein for additional information regarding our capitalized commissions on preneed contracts.

Property, Plant and Equipment

Property, plant and equipment (including equipment under capital leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment (including equipment under capital leases) is computed based on the straight-line method.

Property, plant and equipment was comprised of the following at December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017			June 30, 2018
Land	$	74,981		$	74,981
Buildings and improvements	211,934			211,938
Furniture, equipment and automobiles	76,155			77,906
Property, plant and equipment, at cost	363,070			364,825
Less: accumulated depreciation	(115,776		)	(120,246		)
Property, plant and equipment, net	$	247,294		$	244,579

We recorded depreciation expense of approximately $3.2 million and $3.5 million for the three months ended June 30, 2017 and 2018, respectively and approximately $6.3 million and $6.8 million for the six months ended June 30, 2017 and 2018, respectively. During the six months ended June 30, 2017, we acquired real estate for $0.6 million for a funeral home parking lot expansion project.

Goodwill

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 home businesses. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis, using information as of August 31st each year. Our intent is to perform a quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise and perform a qualitative assessment during the remaining two years.

We conducted qualitative assessments in 2017. For our 2016 annual impairment test, however, we performed a quantitative goodwill impairment test. See Part II, Item 7, Overview of Critical Accounting Policies and Estimates and Item 8. Financial Statements and Supplementary Data, Note 1, to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2017, for a discussion of the methodology used for the goodwill impairment test.

In addition to our annual review, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value of a reporting unit 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. No such events or changes occurred between our testing date and reporting period to trigger a subsequent impairment review. No impairments were recorded to our goodwill during the three and six months ended June 30, 2017 and 2018.

Intangible Assets

Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets on our Consolidated Balance Sheets. Our tradenames are considered to have an indefinite life and are not subject to amortization. As such, we test our intangible assets for impairment on an annual basis, using information as of August 31st each year. Our intent is to perform a quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise and perform a qualitative assessment during the remaining two years.

We conducted qualitative assessments in 2017. For our 2016 annual impairment test, however, we performed a quantitative impairment test using the relief from royalty method. See Part II, Item 7, Overview of Critical Accounting Policies and Estimates and Item 8. Financial Statements and Supplementary Data, Note 1, to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2017, for a discussion of the methodology used for the intangibles impairment test.

In addition to our annual review, we assess the impairment of intangible assets whenever certain events or changes in circumstances indicate that the carrying value of the intangible asset may be greater than the fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results and significant negative industry or economic trends. No impairments were recorded to our intangible assets during the three and six months ended June 30, 2017 and 2018.

Stock Plans and Stock-Based Compensation

We have stock-based employee and director compensation plans under which we grant restricted stock, stock options and performance awards. We also have an employee stock purchase plan (the “ESPP”). We recognize compensation expense in an amount equal to the fair value of the stock-based awards expected to vest or to be purchased over the requisite service period.

Fair value is determined on the date of the grant. The fair value of restricted stock is determined using the stock price on the grant date. The fair value of options or awards containing options is determined using the Black-Scholes valuation model. The fair value of the performance awards related to market performance is determined using a Monte-Carlo simulation pricing model. The fair value of the performance awards related to internal performance metrics is determined using the stock price on the grant date. The fair value of the ESPP is determined based on the discount element offered to employees and the embedded option element, which is determined using an option calculation model.

See Note 13 to the Consolidated Financial Statements included herein for additional information on our stock-based compensation plans.

Income Taxes

We and our subsidiaries file a consolidated U.S. federal income tax return, separate income tax returns in 16 states in which we operate and combined or unitary income tax returns in 13 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 the 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.

Income tax expense during interim periods is based on our estimated annual effective income tax rate plus any discrete items, which are recorded in the period in which they occur. Discrete items include, but are not limited to, such events as changes in estimates due to finalization of income tax returns, tax audit settlements, tax effects of exercised or vested stock-based awards and increases or decreases in valuation allowances on deferred tax assets.

We recorded income taxes at the estimated effective rate, before discrete items, of 40.0% for both the three and six months ended June 30, 2017 and approximately 27.5% for both the three and six months ended June 30, 2018. The decrease in the estimated effective tax rate, before discrete items, is primarily attributable to the reduction of the U.S. federal statutory income tax rate from 35% to 21% resulting from enactment of the Tax Cuts and Jobs Act of 2017 (the “TCJA”). The discrete items include an income tax benefit related to stock compensation and refunds received from the completion of state income tax audits, income tax expense related to state tax rate changes and other non-material discrete state items.

Income tax expense was approximately $3.0 million and $1.0 million for the three months ended June 30, 2017 and 2018, respectively and approximately $7.8 million and $3.9 million for the six months ended June 30, 2017 and 2018, respectively.

Regulatory changes from the TCJA negatively impacted the effective tax rate for the first six months of 2018 by 0.2% due to the repeal of the domestic production activities deduction and by 0.3% due to the exclusion of performance based compensation from the overall executive compensation deduction limitation. Additionally, regulatory changes to the deductibility of meals and entertainment along with the state conformity to the federal bonus depreciation rules both had a non-material negative rate impact on the effective tax rate.

Subsequent Events

Management evaluated events and transactions during the period subsequent to June 30, 2018 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.

See Note 17 to the Consolidated Financial Statements included herein for additional information on our subsequent events.

Recently Issued Accounting Standards

6 Months Ended

Jun. 30, 2018

Accounting Changes and Error Corrections [Abstract]

RECENTLY ISSUED ACCOUNTING STANDARDS

Revenue Recognition

In May 2014, the FASB issued ASU, Revenue from Contracts with Customers (Topic 606). FASB Accounting Standards Codification (“ASC”) Topic 606 supersedes the revenue recognition requirements under Topic 605, Revenue Recognition, and most industry-specific guidance throughout the Industry Topics of the ASC. The core principle of the guidance is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which an entity expects to be entitled in exchange for those goods or services. Under Topic 606, an entity is required to perform the following five steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Additionally, the guidance requires improved disclosures as to the nature, amount, timing and uncertainty of revenue that is recognized.

We adopted the provisions of this ASU on January 1, 2018 using the modified retrospective approach. As such, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods.

Topic 606 did not materially affect the accounting for our revenue streams. Revenue from sales of preneed cemetery interment rights was previously recognized in the period in which the customer’s cumulative payments exceeded 10% of the contract price related to the interment right. Under Topic 606, we recognize revenue at the time the contract is signed. Customers select a specific location and space for their interment right, thus, restricting us from other use or transfer of the contracted cemetery property. The interment right is deeded to the customer when the contract is paid in full. Because we generally receive an initial down payment at the time the contract is signed, there is no significant difference in the timing of revenue recognition under Topic 606, as compared to previous guidance. Revenue from preneed sales of funeral and cemetery merchandise and services continues to be deferred and recognized when the merchandise is delivered or the service is performed.

Topic 606 impacted our accounting for incremental selling costs, primarily commission costs, related to preneed cemetery merchandise and services and preneed funeral trust contracts. Under Topic 606, these costs are capitalized and amortized over the average maturity period for our preneed cemetery contracts and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. Our capitalized commissions on preneed contracts are included in Intangible and other non-current assets on our Consolidated Balance Sheets. See Note 9 to the Consolidated Financial Statements included herein for additional information.

Topic 606 also impacted our classification of amounts due from customers for undelivered performance obligations. Under Topic 606 amounts due on our preneed funeral trust contracts and preneed cemetery merchandise and services contracts have been reclassified to reduce Deferred preneed funeral revenue and Deferred preneed cemetery revenue, respectively, on our Consolidated Balance Sheets. These amounts were previously reported as Accounts receivable and Preneed receivables on our Consolidated Balance Sheets.

The adoption of the provisions of this ASU did not have a material impact on our effective tax rate for the reporting period.

The following table presents the impact of the adoption of Topic 606 on our Consolidated Balance Sheet (in thousands):



	As of June 30, 2018
	As Reported		Balances Without Adoption of Topic 606		Effect of Change
Assets
Accounts receivable, net of allowance for bad debts	$	17,026	$	18,450	$	(1,424	)
Preneed receivables, net of allowance for bad debts	$	21,327	$	32,746	$	(11,419	)
Intangible and other non-current assets	$	2,816	$	—	$	2,816
Liabilities
Deferred preneed cemetery revenue, net	$	50,699	$	55,264	$	(4,565	)
Deferred preneed funeral revenue, net	$	27,740	$	36,018	$	(8,278	)
Deferred tax liability	$	30,293	$	29,636	$	657
Stockholders’ equity:
Retained earnings	$	72,138	$	69,979	$	2,159

The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Operations (in thousands, except per share data):



	Three Months Ended June 30, 2018							Six Months Ended June 30, 2018
	As Reported		Balances Without Adoption of Topic 606		Effect of Change			As Reported		Balances Without Adoption of Topic 606		Effect of Change
Field costs and expenses:
Funeral	$	33,238	$	33,267	$	(29	)	$	69,604	$	69,672	$	(68	)
Cemetery	$	9,880	$	9,869	$	11		$	18,940	$	18,910	$	30
Income before income taxes	$	3,747	$	3,729	$	18		$	15,981	$	15,943	$	38
Net income	$	2,747	$	2,734	$	13		$	12,103	$	12,075	$	28

Basic earnings per common share:	$	0.15	$	0.15	$	—		$	0.71	$	0.71	$	—
Diluted earnings per common share:	$	0.15	$	0.15	$	—		$	0.67	$	0.67	$	—

Dividends declared per common share	$	0.075	$	0.075	$	—		$	0.075	$	0.075	$	—

The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Cash Flows (in thousands):



	Three Months Ended June 30, 2018								Six Months Ended June 30, 2018
	As Reported			Balances Without Adoption of Topic 606		Effect of Change			As Reported			Balances Without Adoption of Topic 606		Effect of Change
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of capitalized commissions on preneed contracts	$	144		$	—	$	144		$	293		$	—	$	293
Changes in operating assets and liabilities that provided (required) cash:
Intangible and other non-current assets	$	(162	)	$	—	$	(162	)	$	(331	)	$	—	$	(331	)

The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2018 for the adoption of Topic 606 was as follows (in thousands):



	December 31, 2017		Effect of Adoption of Topic 606			January 1, 2018
Assets
Accounts receivable, net of allowance for bad debts⁽¹⁾	$	19,655	$	(1,399	)	$	18,256
Preneed receivables, net of allowance for bad debts⁽²⁾⁽³⁾	$	31,644	$	(11,129	)	$	20,515
Intangible and other non-current assets⁽⁴⁾	$	—	$	2,778		$	2,778
			$	(9,750	)
Liabilities
Deferred preneed cemetery revenue⁽¹⁾⁽²⁾	$	54,690	$	(4,594	)	$	50,096
Deferred preneed funeral revenue⁽³⁾	$	34,585	$	(7,934	)	$	26,651
Deferred tax liability⁽⁴⁾	$	31,159	$	647		$	31,806
Stockholders’ equity:
Retained earnings⁽⁴⁾	$	57,904	$	2,131		$	60,035
			$	(9,750	)




(1)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of accounts receivable, net of allowance for bad debts, of $19.7 million at December 31, 2017, included the current portion of receivables for preneed cemetery merchandise and service contracts totaling $1.4 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018.
(2)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, of $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed cemetery merchandise and service contracts totaling $4.6 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018.
(3)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed funeral trust contracts totaling $7.9 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed funeral revenue on January 1, 2018.
(4)	Under Topic 606, certain costs incurred to obtain or fulfill a contract with a customer are capitalized. Beginning January 1, 2018, we capitalize selling costs related to undelivered preneed cemetery merchandise and services and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. We recorded a cumulative adjustment of approximately $2.1 million to our opening Retained earnings, which consisted of a $2.8 million adjustment to our Intangible and other non-current assets and a $0.6 million adjustment to our Deferred tax liability on our Consolidated Balance Sheets on January 1, 2018.

The following accounting pronouncements were adopted on January 1, 2018 with no impact to our Consolidated Financial Statements:

Compensation (Topic 718): Stock Compensation – Scope of Modification Accounting

The amendments in this ASU provide guidance about which changes to the terms and conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. An entity should account for the effects of a modification unless the fair value, vesting conditions and classification of the modified award are the same as the original award immediately before the award is modified.

Business Combinations (Topic 805): Clarifying the Definition of a Business

This ASU applies to all entities that must determine whether they have acquired or sold a business. The amendments in this ASU clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses.

Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments

This ASU applies to all entities that are required to present a statement of cash flows under Topic 230. The amendments provide guidance on eight specific cash flow issues and includes clarification on how these items should be classified in the statement of cash flows and is designed to help eliminate diversity in practice as to where items are classified in the cash flow statement. In November 2016, the FASB issued additional guidance on this topic that requires amounts generally described as restricted cash and restricted cash equivalents to be included with cash and cash equivalents when reconciling the statement of cash flows.

Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities

The amendments in this ASU address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments and apply to all entities that hold financial assets or owe financial liabilities. The amendments in this ASU also simplify the impairment assessment of equity investments without readily determinable fair values by requiring assessment for impairment qualitatively at each reporting period. That impairment assessment is similar to the qualitative assessment for long-lived assets, goodwill, and indefinite-lived intangible assets.

Accounting Pronouncements Not Yet Adopted

Leases

In February 2016, the FASB issued ASU, Leases (Topic 842). This ASU addresses certain aspects of recognition, presentation, and disclosure of leases and applies to all entities that enter into a lease, with some specified scope exemptions. The amendments in this ASU aim to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This ASU is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years, with earlier application permitted for all entities. Both lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach, which recognizes the cumulative effect of initially applying the standard as an adjustment to retained earnings at the date of initial application. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2019 and do not expect the adoption of this new accounting standard to have a material impact on our Consolidated Financial Statements.

Preneed Trust Investments

6 Months Ended

Jun. 30, 2018

Preneed Trust Investments [Abstract]

PRENEED TRUST INVESTMENTS

Preneed Cemetery Trust Investments

Preneed cemetery trust investments represent trust fund assets that we are permitted to withdraw as merchandise and services are provided to customers. Preneed cemetery contracts are secured by payments from customers, less retained amounts not required to be deposited into trust. Preneed cemetery trust investments can be reduced by the trust earnings we have been allowed to withdraw in certain states prior to our performance.

The components of Preneed cemetery trust investments on our Consolidated Balance Sheets at December 31, 2017 and June 30, 2018 were as follows (in thousands):



	December 31, 2017			June 30, 2018
Preneed cemetery trust investments, at market value	$	75,992		$	72,413
Less: allowance for contract cancellation	(2,139		)	(2,135		)
Preneed cemetery trust investments, net	$	73,853		$	70,278

Upon cancellation of a preneed cemetery contract, a customer is generally entitled to receive a refund of the corpus, and in some instances, a portion of all of the earnings held in trust. In certain jurisdictions, we may be obligated to fund any shortfall if the amounts deposited by the customer exceed the funds in trust, including investment income. As a result, when realized or unrealized losses of a trust result in the trust being underfunded, we assess whether we are responsible for replenishing the corpus of the trust, in which case a loss provision is recorded. At June 30, 2018, none of our preneed cemetery trust investments were underfunded.

Earnings from our preneed cemetery trust investments are recognized as revenue when a service is performed or merchandise is delivered. Trust management fees charged by CSV RIA 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 and common stock. Where quoted market prices are not available for the specific security, 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 fixed income securities, including foreign debt, corporate debt, preferred stocks, mortgage-backed securities and fixed income mutual funds, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 in the three and six months ended June 30, 2018. There are no Level 3 investments in the preneed cemetery trust investment portfolio. See Note 8 to the Consolidated Financial Statements included herein for further information on the fair value measurement and the three-level hierarchy.

The cost and fair market values associated with preneed cemetery trust investments at June 30, 2018 are detailed below (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	6,997	$	—	$	—		$	6,997
Fixed income securities:
Foreign debt	2	4,528		127		(247		)	4,408
Corporate debt	2	17,905		559		(856		)	17,608
Preferred stock	2	11,482		57		(572		)	10,967
Mortgage-backed securities	2	928		328		(14		)	1,242
Common stock	1	28,100		4,741		(3,365		)	29,476
Mutual funds:
Fixed Income	2	1,201		17		(59		)	1,159
Trust securities		$	71,141	$	5,829	$	(5,113	)	$	71,857
Accrued investment income		$	556						$	556
Preneed cemetery trust investments									$	72,413
Market value as a percentage of cost									101.0		%

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



Due in one year or less	$	19
Due in one to five years	3,299
Due in five to ten years	4,246
Thereafter	26,661
Total	$	34,225

The cost and fair market values associated with preneed cemetery trust investments at December 31, 2017 are detailed below (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	3,132	$	—	$	—		$	3,132
Fixed income securities:
Foreign debt	2	4,834		292		(193		)	4,933
Corporate debt	2	18,238		1,184		(273		)	19,149
Preferred stock	2	16,421		510		(588		)	16,343
Mortgage-backed securities	2	1,018		249		(24		)	1,243
Common stock	1	26,465		5,250		(2,460		)	29,255
Mutual funds:
Fixed income	2	1,198		50		(11		)	1,237
Trust securities		$	71,306	$	7,535	$	(3,549	)	$	75,292
Accrued investment income		$	700						$	700
Preneed cemetery trust investments									$	75,992
Market value as a percentage of cost									105.6		%

We determine whether or not the assets in the preneed cemetery trust investments 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 on our Consolidated Balance Sheets. In the three and six months ended June 30, 2017 and 2018, we did not record any impairments for other-than-temporary declines in the fair value related to unrealized losses on certain investments. There is no impact on earnings until such time that the loss is realized in the trusts, allocated to preneed contracts and the services are performed or the merchandise is delivered, causing the contract to be withdrawn from the trust in accordance with state regulations.

At June 30, 2018, we had certain investments within our preneed cemetery trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature.

Our preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of June 30, 2018 are shown in the following table (in thousands):



	June 30, 2018
	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:
Foreign debt	$	1,821	$	(99	)	$	1,015	$	(148	)	$	2,836	$	(247	)
Corporate debt	9,084		(643		)	968		(213		)	10,052		(856		)
Preferred stock	5,395		(162		)	4,687		(410		)	10,082		(572		)
Mortgage-backed securities	—		—			68		(14		)	68		(14		)
Common stock	9,570		(1,491		)	2,885		(1,874		)	12,455		(3,365		)
Mutual Funds:
Fixed Income	825		(59		)	—		—			825		(59		)
Total temporary impaired securities	$	26,695	$	(2,454	)	$	9,623	$	(2,659	)	$	36,318	$	(5,113	)

Our preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2017 are shown in the following table (in thousands):



	December 31, 2017
	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:
Foreign debt	$	151	$	(6	)	$	1,637	$	(187	)	$	1,788	$	(193	)
Corporate debt	3,735		(72		)	846		(201		)	4,581		(273		)
Preferred stock	48		—			8,109		(588		)	8,157		(588		)
Mortgage-backed securities	127		(15		)	27		(9		)	154		(24		)
Common stock	8,249		(1,512		)	1,742		(948		)	9,991		(2,460		)
Mutual Funds:
Fixed Income	496		(11		)	—		—			496		(11		)
Total temporary impaired securities	$	12,806	$	(1,616	)	$	12,361	$	(1,933	)	$	25,167	$	(3,549	)

Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Investment income	$	692		$	474		$	1,281		$	899
Realized gains	1,395			18			2,215			871
Realized losses	(929		)	(750		)	(1,312		)	(1,357		)
Expenses and taxes	(332		)	(221		)	(877		)	(272		)
Net change in deferred preneed cemetery receipts held in trust	(826		)	479			(1,307		)	(141		)
	$	—		$	—		$	—		$	—

Purchases and sales of investments in the preneed cemetery trusts for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Purchases	$	(10,831	)	$	(6,882	)	$	(18,440	)	$	(10,258	)
Sales	7,208			6,340			13,189			13,899

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 payments from customers, less retained amounts not required to be deposited into trust. Preneed funeral trust investments are reduced by the trust earnings we have been allowed to withdraw in certain states prior to our performance.

The components of Preneed funeral trust investments on our Consolidated Balance Sheets at December 31, 2017 and June 30, 2018 were as follows (in thousands):



	December 31, 2017			June 30, 2018
Preneed funeral trust investments, at market value	$	93,341		$	93,987
Less: allowance for contract cancellation	(2,659		)	(2,784		)
Preneed funeral trust investments, net	$	90,682		$	91,203

Upon cancellation of a preneed funeral contract, a customer is generally entitled to receive a refund of the corpus and in some instances, a portion of all earnings held in trust. In certain jurisdictions, we may be obligated to fund any shortfall if the amounts deposited by the customer exceed the funds in trust, including investment income. As a result, when realized or unrealized losses of a trust result in the trust being underfunded, we assess whether we are responsible for replenishing the corpus of the trust, in which case a loss provision is recorded. At June 30, 2018, none of our preneed funeral trust investments were underfunded.

Earnings from our preneed funeral trust investments are recognized as revenue when a service is performed or merchandise is delivered. Trust management fees charged by CSV RIA 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. treasury debt and common stock. 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 fixed income securities, including foreign debt, corporate debt, preferred stocks, mortgage-backed securities and fixed income mutual funds and other investments, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 for the three and six months ended June 30, 2018. There are no Level 3 investments in the preneed funeral trust investment portfolio. See Note 8 to the Consolidated Financial Statements included herein for further information on the fair value measurement and the three-level hierarchy.

The cost and fair market values associated with preneed funeral trust investments at June 30, 2018 are detailed below (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	23,912	$	—	$	—		$	23,912
Fixed income securities:
U.S treasury debt	1	1,490		6		(28		)	1,468
Foreign debt	2	4,515		129		(243		)	4,401
Corporate debt	2	18,110		520		(874		)	17,756
Preferred stock	2	11,549		49		(575		)	11,023
Mortgage-backed securities	2	1,061		341		(16		)	1,386
Common stock	1	27,604		4,686		(3,301		)	28,989
Mutual funds:
Fixed income	2	1,525		17		(89		)	1,453
Other investments	2	3,040		—		—			3,040
Trust securities		$	92,806	$	5,748	$	(5,126	)	$	93,428
Accrued investment income		$	559						$	559
Preneed funeral trust investments									$	93,987
Market value as a percentage of cost									100.7		%

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



Due in one year or less	$	21
Due in one to five years	5,057
Due in five to ten years	4,182
Thereafter	26,774
Total	$	36,034

The cost and fair market values associated with preneed funeral trust investments at December 31, 2017 are detailed below (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	14,349	$	—	$	—		$	14,349
Fixed income securities:
U.S. treasury debt	1	1,490		10		(15		)	1,485
Foreign debt	2	4,870		298		(189		)	4,979
Corporate debt	2	18,963		1,197		(278		)	19,882
Preferred stock	2	16,335		501		(585		)	16,251
Mortgage-backed securities	2	1,187		263		(27		)	1,423
Common stock	1	26,129		5,253		(2,468		)	28,914
Mutual funds:
Fixed income	2	1,974		52		(48		)	1,978
Other investments	2	3,341		—		—			3,341
Trust securities		$	88,638	$	7,574	$	(3,610	)	$	92,602
Accrued investment income		$	739						$	739
Preneed funeral trust investments									$	93,341
Market value as a percentage of cost									104.5		%

We determine whether or not the assets in the preneed funeral trust investments 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 on our Consolidated Balance Sheets. In the three and six months ended June 30, 2017 and 2018, we did not record any impairments for other-than-temporary declines in the fair value related to unrealized losses on certain investments. There is no impact on earnings until such time that the loss is realized in the trusts, allocated to preneed contracts and the services are performed or the merchandise is delivered, causing the contract to be withdrawn from the trust in accordance with state regulations.

At June 30, 2018, we had certain investments within our preneed funeral trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature.

Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of June 30, 2018 are shown in the following table (in thousands):



	June 30, 2018
	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. treasury debt	$	1,310	$	(28	)	$	—	$	—		$	1,310	$	(28	)
Foreign debt	1,853		(101		)	966		(142		)	2,819		(243		)
Corporate debt	9,208		(661		)	960		(213		)	10,168		(874		)
Preferred stock	5,600		(168		)	4,586		(407		)	10,186		(575		)
Mortgage-backed securities	—		—			164		(16		)	164		(16		)
Common stock	9,459		(1,440		)	2,873		(1,861		)	12,332		(3,301		)
Mutual Funds:
Fixed income	859		(61		)	246		(28		)	1,105		(89		)
Insurance:	439		—			—		—			439		—
Total temporary impaired securities	$	28,728	$	(2,459	)	$	9,795	$	(2,667	)	$	38,523	$	(5,126	)

Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2017 are shown in the following table (in thousands):



	December 31, 2017
	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. treasury debt	$	1,325	$	(15	)	$	—	$	—		$	1,325	$	(15	)
Foreign debt	159		(6		)	1,608		(183		)	1,767		(189		)
Corporate debt	3,770		(74		)	842		(203		)	4,612		(277		)
Preferred stock	50		—			8,184		(585		)	8,234		(585		)
Mortgage-backed securities	221		(17		)	36		(10		)	257		(27		)
Common stock	8,001		(1,496		)	1,728		(972		)	9,729		(2,468		)
Mutual funds:
Fixed income	549		(12		)	615		(37		)	1,164		(49		)
Total temporary impaired securities	$	14,075	$	(1,620	)	$	13,013	$	(1,990	)	$	27,088	$	(3,610	)

Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Investment income	$	686		$	479		$	1,277		$	891
Realized gains	1,472			11			2,296			2,907
Realized losses	(933		)	(782		)	(1,312		)	(1,391		)
Expenses and taxes	(377		)	(334		)	(716		)	(478		)
Net change in deferred preneed funeral receipts held in trust	(848		)	626			(1,545		)	(1,929		)
	$	—		$	—		$	—		$	—

Purchases and sales of investments in the preneed funeral trusts for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Purchases	$	(10,974	)	$	(7,153	)	$	(18,582	)	$	(10,439	)
Sales	7,242			6,617			13,243			14,212

Preneed Cemetery Receivables

6 Months Ended

Jun. 30, 2018

Preneed Cemetery Receivables [Abstract]

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.

Our cemetery financed receivables at December 31, 2017 and June 30, 2018 are as follows (in thousands):



	December 31, 2017		June 30, 2018
Accounts receivable, including unearned finance charges and allowance for contract cancellations of $2,779 and $2,820, respectively	$	11,843	$	12,712	⁽¹⁾
Preneed receivables, including unearned finance charges and allowance for contract cancellations of $4,922 and $4,984, respectively	28,631		29,453		⁽²⁾
Preneed cemetery financed receivables	$	40,474	$	42,165




(1)	In accordance with Topic 606, $1.4 million of cemetery accounts receivable has been reclassified to reduce deferred preneed cemetery revenue at June 30, 2018.
(2)	In accordance with Topic 606, $3.2 million of preneed cemetery receivables has been reclassified to reduce deferred preneed cemetery revenue at June 30, 2018.

The unearned finance charges associated with these receivables were $5.7 million at both December 31, 2017 and June 30, 2018.

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 4.9% of the total receivables on recognized sales at June 30, 2018. An allowance is recorded at the date that the contract is executed and periodically adjusted thereafter based upon actual collection experience at the business level.

For the six months ended June 30, 2018, the change in the allowance for contract cancellations was as follows (in thousands):



	June 30, 2018
Beginning balance	$	2,019
Write-offs and cancellations	(478		)
Provision	570
Ending balance	$	2,111

The aging of preneed cemetery financed receivables as of June 30, 2018 was as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financed Receivables
Recognized revenue	$	742	$	323	$	145	$	1,372	$	2,582	$	28,679	$	31,261
Deferred revenue	233		110		34		367		744		10,160		10,904
Total	$	975	$	433	$	179	$	1,739	$	3,326	$	38,839	$	42,165

Receivables from Preneed Trusts

6 Months Ended

Jun. 30, 2018

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, 2017 and June 30, 2018, receivables from preneed trusts were as follows (in thousands):



	December 31, 2017			June 30, 2018
Preneed trust funds, at cost	$	15,759		$	16,818
Less: allowance for contract cancellation	(472		)	(505		)
Receivables from preneed trusts, net	$	15,287		$	16,313

The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations under preneed arrangements related to the preceding contracts at June 30, 2018 and December 31, 2017. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes the unrealized gains and losses on trust assets.

The composition of the preneed trust funds at June 30, 2018 was as follows (in thousands):



	Historical Cost Basis		Fair Value
As of June 30, 2018
Cash and cash equivalents	$	4,043	$	4,043
Fixed income investments	10,066		10,066
Mutual funds and common stocks	2,703		2,652
Annuities	6		6
Total	$	16,818	$	16,767

The composition of the preneed trust funds at December 31, 2017 was as follows (in thousands):



	Historical Cost Basis		Fair Value
As of December 31, 2017
Cash and cash equivalents	$	3,903	$	3,903
Fixed income investments	9,306		9,306
Mutual funds and common stocks	2,544		2,567
Annuities	6		6
Total	$	15,759	$	15,782

Cemetery Perpetual Care Trust Investments

6 Months Ended

Jun. 30, 2018

Cemetery Perpetual Care Trust Investments [Abstract]

CEMETERY PERPETUAL CARE TRUST INVESTMENTS

Care trusts’ corpus on our Consolidated Balance Sheets represents the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2017 and June 30, 2018 were as follows (in thousands):



	December 31, 2017			June 30, 2018
Trust assets, at market value	$	50,229		$	48,600
Obligations due from trust	(373		)	(446		)
Care trusts’ corpus	$	49,856		$	48,154

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. The income earned from these perpetual care trusts offsets maintenance expenses for cemetery property and memorials. This trust fund income is recognized, as earned, in Revenues: Cemetery and is recorded in Accounts Receivable, net until received from the trust. Trust management fees charged by CSV RIA are included in revenue in the period in which they are earned. At June 30, 2018, none of our cemetery perpetual care trust investments were underfunded.

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 and common stock. 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 fixed income securities, including foreign debt, corporate debt, preferred stock, mortgage-backed securities and fixed income mutual funds, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 in the three and six months ended June 30, 2018. There are no Level 3 investments in the cemetery perpetual care trust investment portfolio. See Note 8 to the Consolidated Financial Statements included herein 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 June 30, 2018 (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	4,936	$	—	$	—		$	4,936
Fixed income securities:
Foreign debt	2	3,395		83		(183		)	3,295
Corporate debt	2	12,403		363		(564		)	12,202
Preferred stock	2	8,392		51		(393		)	8,050
Mortgage-backed securities	2	575		203		(9		)	769
Common stock	1	17,384		2,835		(2,152		)	18,067
Mutual funds:
Fixed Income	2	926		17		(49		)	894
Trust securities		$	48,011	$	3,552	$	(3,350	)	$	48,213
Accrued investment income		$	387						$	387
Cemetery perpetual care investments									$	48,600
Market value as a percentage of cost									100.4		%

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



Due in one year or less	$	11
Due in one to five years	2,460
Due in five to ten years	2,995
Thereafter	18,850
	$	24,316

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2017 (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	1,906	$	—	$	—		$	1,906
Fixed income securities:
Foreign debt	2	3,580		227		(134		)	3,673
Corporate debt	2	12,557		805		(187		)	13,175
Preferred stock	2	11,545		364		(411		)	11,498
Mortgage-backed securities	2	621		152		(15		)	758
Common stock	1	16,326		3,116		(1,595		)	17,847
Mutual funds:
Fixed income	2	913		42		(10		)	945
Trust securities		$	47,448	$	4,706	$	(2,352	)	$	49,802
Accrued investment income		$	427						$	427
Cemetery perpetual care investments									$	50,229
Market value as a percentage of cost									105.0		%

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. In the three and six months ended June 30, 2017 and 2018, we did not record any impairments for other-than-temporary declines in the fair value related to unrealized losses on certain investments. There is no impact on earnings until such time that the loss is realized in the trusts, allocated to preneed contracts and the services are performed or the merchandise is delivered, causing the contract to be withdrawn from the trust in accordance with state regulations.

At June 30, 2018, we had certain investments within our perpetual care trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature.

Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended June 30, 2018 are shown in the following table (in thousands):



	June 30, 2018
	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:
Foreign debt	$	1,426	$	(78	)	$	722	$	(105	)	$	2,148	$	(183	)
Corporate debt	6,204		(417		)	709		(147		)	6,913		(564		)
Preferred stock	3,662		(103		)	3,438		(290		)	7,100		(393		)
Mortgage-backed securities	—		—			42		(9		)	42		(9		)
Common stock	5,987		(901		)	1,939		(1,251		)	7,926		(2,152		)
Mutual Funds:
Fixed Income	633		(49		)	—		—			633		(49		)
Total temporary impaired securities	$	17,912	$	(1,548	)	$	6,850	$	(1,802	)	$	24,762	$	(3,350	)

Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended December 31, 2017 are shown in the following table (in thousands):



	December 31, 2017
	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:
Foreign debt	$	92	$	(3	)	$	1,128	$	(131	)	$	1,220	$	(134	)
Corporate debt	2,621		(59		)	555		(128		)	3,176		(187		)
Preferred stock	29		—			5,492		(411		)	5,521		(411		)
Mortgage-backed securities	76		(10		)	16		(5		)	92		(15		)
Common stock	5,119		(991		)	1,108		(604		)	6,227		(1,595		)
Mutual funds:
Fixed income	433		(10		)	—		—			433		(10		)
Total temporary impaired securities	$	8,370	$	(1,073	)	$	8,299	$	(1,279	)	$	16,669	$	(2,352	)

Perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Realized gains	$	644		$	22		$	925		$	304
Realized losses	(481		)	(312		)	(630		)	(526		)
Net change in care trusts’ corpus	(163		)	290			(295		)	222
Total	$	—		$	—		$	—		$	—

Perpetual care trust investment security transactions recorded in Revenues: Cemetery for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Investment income	$	1,586		$	1,463		$	3,292		$	2,996
Realized gain, net	(108		)	(398		)	(608		)	(715		)
Total	$	1,478		$	1,065		$	2,684		$	2,281

Purchases and sales of investments in the perpetual care trusts for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Purchases	$	(6,861	)	$	(4,742	)	$	(11,874	)	$	(6,670	)
Sales	4,503			4,431			8,390			9,397

Fair Value Measurements	6 Months Ended
Fair Value Measurements	Jun. 30, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS We evaluate our financial assets and liabilities for those financial assets and liabilities that meet 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. Our long-term debt is classified within Level 2 of the Fair Value Measurement hierarchy. The fair values of our long-term debt 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 2.75% convertible subordinated notes due 2021 was approximately $34.3 million at June 30, 2018 based on the last traded or broker quoted price. The fair value of the 6.625% senior notes due 2026 was approximately $329.3 million at June 30, 2018 based on the last traded or broker quoted price. We identified investments in fixed income securities, common stock and mutual funds presented within the preneed and perpetual care trust investment categories on our Consolidated Balance Sheets as having met the criteria for fair value measurement. As of June 30, 2018, 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 the standards of financial accounting and reporting for investments in equity instruments that have readily determinable fair values and for all investments in debt securities. See Notes 4 and 7 to our Consolidated Financial Statements included herein for the fair value hierarchy levels of our trust investments.

- 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 + Details

Intangible and Other Non-Current Assets

6 Months Ended

Jun. 30, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Intangible and Other Non-Current Assets

INTANGIBLE AND OTHER NON-CURRENT ASSETS

Intangibles and other non-current assets at December 31, 2017 and June 30, 2018 were as follows (in thousands):



	December 31, 2017		June 30, 2018
Prepaid agreements not-to-compete, net of accumulated amortization of $6,051 and $6,343, respectively	$	3,730	$	3,515
Tradenames	14,372		14,372
Capitalized commissions on preneed contracts, net of accumulated amortization of $293	—		2,816
Debt issuance costs, net of accumulated amortization of $13	—		849
Other	15		—
Intangible and other non-current assets	$	18,117	$	21,552

Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years. Amortization expense for our prepaid agreements not-to-compete was approximately $136,000 and $153,000 for the three months ended June 30, 2017 and 2018, respectively and approximately $272,000 and $292,000 for the six months ended June 30, 2017 and 2018, respectively.

Our tradenames have indefinite lives and therefore are not amortized.

Topic 606 impacted our accounting for selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts. Under Topic 606, these costs are capitalized and amortized over the average maturity period for our preneed cemetery contracts and preneed funeral trust contracts. We estimate an average maturity period of eight years for preneed cemetery contracts and ten years for preneed funeral trust contracts. These costs are included in Intangible and other non-current assets on our Consolidated Balance Sheets at June 30, 2018. Previously, these costs were expensed in the period incurred. Amortization expense for our capitalized commissions on preneed contracts was approximately $144,000 and $293,000 for the three and six months ended June 30, 2018. See Note 2 to the Consolidated Financial Statements included herein for additional information on our opening balance sheet entry on January 1, 2018 to Intangible and other non-current assets related to these capitalized commissions on preneed contracts.

At June 30, 2018, the unamortized debt issuance costs related to our New Credit Facility (as defined in Note 10) are being amortized over the remaining term of the related debt using the straight-line method and are recorded in Intangible and other non-current assets on our Consolidated Balance Sheets. Amortization of debt issuance costs related to our New Credit Facility was approximately $13,000 for both the three and six months ended June 30, 2018. See Note 10 to the Consolidated Financial Statements included herein for further discussion of our New Credit Facility.

Long-Term Debt

6 Months Ended

Jun. 30, 2018

Debt Disclosure [Abstract]

LONG-TERM DEBT

On April 25, 2018, we entered into an eighth amendment and commitment increase (the “Eighth Amendment”) to our former secured credit facility, dated as of August 30, 2012 (as amended, the “Former Credit Agreement”), which amended the Former Credit Agreement as follows:

(i) increase the aggregate revolving credit commitment to $200 million;

(ii) permit the Company to use the proceeds of revolving loans; (a) to repay certain indebtedness; (b) for working capital and acquisitions; (c) to make certain capital expenditures; (d) to pay interest on certain subordinated indebtedness and refinancing indebtedness (subject to the satisfaction of certain terms and conditions); (e) to prepay, repay, purchase or redeem certain subordinated indebtedness; and (f) for general corporate purposes;

(iii) modify the maximum senior secured leverage ratio covenant; and

(iv) release the mortgage liens of the Administrative Agent on certain real property collateral located in a flood plain, among other things.

Following the effectiveness of the Eighth Amendment, the Former Credit Agreement was comprised of a $200 million revolving credit facility and a $150 million term loan. Under the Former Credit Agreement, as amended by the Eighth Amendment, we were required to comply with a covenant to maintain a maximum senior secured leverage ratio. We incurred approximately $0.7 million in transaction costs related to the Eighth Amendment of our Former Credit Agreement, which were recorded in Net loss on early extinguishment of debt.

On May 7, 2018, we used the remaining capacity from the Eighth Amendment to redeem approximately 80% of the then outstanding aggregate principal amount of our 2.75% convertible subordinated notes due March 15, 2021 (the “Convertible Notes”). We recognized (i) a net gain of approximately $1.2 million related to the redemption of our Convertible Notes; and (ii) a loss of approximately $0.5 million related to transaction costs incurred for the redemption of our Convertible Notes, all of which were recorded in Net loss on early extinguishment of debt. See Note 11 to the Consolidated Financial Statements included herein for further discussion of the redemption of our Convertible Notes.

On May 31, 2018, we completed the issuance of $325.0 million in aggregate principal amount of 6.625% senior notes due 2026 (the “Senior Notes”). See Note 12 to the Consolidated Financial Statements included herein for further discussion of the sale of the Senior Notes.

On May 31, 2018, we used approximately $291.4 million of the net proceeds from the sale of the Senior Notes to repay all amounts outstanding under our Former Credit Agreement and all commitments thereunder were terminated. In connection with the repayment in full of all amounts due thereunder, the Former Credit Agreement was retired and $2.0 million of letters of credit previously issued under the Former Credit Agreement were deemed issued under (and remain outstanding under) the New Credit Facility (as defined below). We did not incur any material early termination penalties in connection with the repayment of the Former Credit Agreement. In connection with the termination of the Former Credit Agreement, we recognized (i) a loss of approximately $0.7 million related to the Eighth Amendment transaction costs; and (ii) a loss of approximately $0.9 million of unamortized debt issuance costs related to the Former Credit Agreement, all of which were recorded in Net loss on early extinguishment of debt.

For the three and six months ended June 30, 2018, we recognized a net loss of $0.9 million, which was recorded in Net loss on early extinguishment of debt and consisted of the following: (i) a loss of approximately $1.6 million related to our Former Credit Agreement (discussed above); and (ii) a net gain of approximately $0.7 million related to the redemption of our Convertible Notes (discussed above).

On May 31, 2018, in connection with the issuance of the Senior Notes, we entered into a new $150 million senior secured revolving credit facility (the “New Credit Facility”) with Credit Facility Guarantors (as defined below), the financial institutions party thereto, as lenders, and Bank of America, N.A., as administrative agent. Our obligations under the New Credit Facility are unconditionally guaranteed on a joint and several basis by the same subsidiaries which guarantee the Senior Notes and certain of our subsequently acquired or organized domestic subsidiaries (collectively, the “Credit Facility Guarantors”).

At closing, we had no outstanding borrowings under the New Credit Facility and $148.0 million of availability after giving effect to the $2.0 million of letters of credit previously issued under the Former Credit Agreement that were deemed issued under (and remain outstanding under) the New Credit Facility. The New Credit Facility includes an accordion feature allowing for future increases in the facility size by an additional amount of up to $75.0 million. The New Credit Facility matures on May 31, 2023. Interest will accrue on amounts outstanding under the New Credit Facility at either a prime rate or a LIBOR rate, plus an applicable margin based upon our total leverage ratio.

We incurred approximately $0.9 million in transactions costs related to our New Credit Facility, which were capitalized and will be amortized over the remaining term of the related debt using the straight-line method and are recorded in Intangible and other non-current assets.

The New Credit Facility is secured by a first-priority perfected security interest in and lien on substantially all of our personal property assets and those of the Credit Facility Guarantors, and will include provisions which require us and such subsidiaries, upon the occurrence of an event of default under the New Credit Facility, to grant additional liens on real property assets accounting for no less than 50% of our and the Credit Facility Guarantors' funeral operations.

The New Credit Facility contains customary affirmative covenants, including, but not limited to, covenants with respect to the use of proceeds, payment of taxes and other obligations, continuation of our business and the maintenance of existing rights and privileges, the maintenance of property and insurance, amongst others.

In addition, the New Credit Facility also contains customary negative covenants, including, but not limited to, covenants that, among other things, restrict (subject to certain exceptions) our ability and the Credit Facility Guarantor's ability to incur indebtedness, grant liens, make investments, engage in acquisitions, mergers or consolidations, and pay dividends and other restricted payments, and the following financial covenants: a total leverage ratio not to exceed 5.50 to 1.00, and a fixed charge coverage ratio of not less than 1.20 to 1.00 as of the end of any period of four consecutive fiscal quarters. We will calculate the financial covenants on a consolidated basis.

Our long-term debt consisted of the following at December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017			June 30, 2018
New Credit Facility	$	—		$	—
Revolving credit facility	92,000			—
Term loan	127,500			—
Acquisition debt	10,548			9,890
Debt issuance costs, net of accumulated amortization of $4,442	(967		)	—
Less: current portion	(16,927		)	(2,072		)
Total long-term debt, net of current portion	$	212,154		$	7,818

As of June 30, 2018, we had no outstanding borrowings under the New Credit Facility. We had one letter of credit issued on November 30, 2017 and outstanding under the New Credit Facility for approximately $2.0 million, which bears interest at 2.125% and will expire on November 26, 2018. The letter of credit automatically renews annually and secures our obligations under our various self-insured policies. Outstanding borrowings under our New Credit Facility bear interest at either a prime rate or a LIBOR rate, plus an applicable margin based upon our leverage ratio. As of June 30, 2018, the prime rate margin was equivalent to 1.00% and the LIBOR margin was 2.00%. The weighted average interest rate on our Former Credit Agreement for the three and six months ended June 30, 2018 was 4.2% and 4.0%, respectively. See Note 9 to the Consolidated Financial Statements included herein for further discussion of our unamortized debt issuance costs related to our New Credit Facility.

As of June 30, 2018, we were in compliance with the covenants contained in the New Credit Facility, with a leverage ratio of 5.03 to 1.00 and a fixed charge coverage ratio of 1.93 to 1.00.

Acquisition debt consisted of deferred purchase price and promissory notes payable to sellers. Imputed interest expense related to our acquisition debt was $0.2 million for both the three months ended June 30, 2017 and 2018 and $0.4 million for both the six months ended June 30, 2017 and 2018.

Convertible Subordinated Notes

6 Months Ended

Jun. 30, 2018

Convertible Subordinated Notes [Abstract]

Convertible Subordinated Notes

CONVERTIBLE SUBORDINATED NOTES

On March 19, 2014, we issued $143.75 million aggregate principal amount of our Convertible Notes. The Convertible Notes bear interest at 2.75% per year. Interest on the Convertible Notes began to accrue on March 19, 2014 and is payable semi-annually in arrears on March 15 and September 15 of each year.

On May 7, 2018, we completed our exchange (the “Exchange”) of approximately $115.0 million in aggregate principal amount of Convertible Notes, which represented approximately 80% of the aggregate principal amount of our Convertible Notes then outstanding, in privately negotiated exchange agreements with a limited number of convertible noteholders, for approximately $74.8 million in cash (plus accrued interest of $0.4 million totaling $75.2 million) and 2,822,859 newly issued shares of our common stock, par value $.01 per share, pursuant to a private placement in reliance on Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”). The cash portion of the exchange consideration was funded from our Former Credit Agreement. Following the settlement of the Exchange, the aggregate principal amount of our Convertible Notes outstanding was reduced to approximately $28.8 million. See Note 10 to the Consolidated Financial Statements included herein for further discussion of our Former Credit Agreement.

We recognized a net gain of approximately $1.2 million, which was recorded in Net loss on early extinguishment of debt, related to the Exchange of our Convertible Notes. The gain is composed of a difference of approximately $2.5 million between the fair value and the carrying amount of the liability component of our Convertible Notes immediately preceding the Exchange, partially offset by a write-off of approximately $1.3 million in unamortized debt issuance costs related to the Exchange of our Convertible Notes. The gain does not include the impact of any transaction costs we incurred to exchange the Convertible Notes.

We incurred approximately $0.8 million in transactions costs related to the Exchange of our Convertible Notes, of which approximately $0.5 million was expensed and recorded in Net loss on early extinguishment of debt and approximately $0.3 million was allocated to the equity component and recorded in Additional paid-in capital.

The carrying values of the liability and equity components of the Convertible Notes at December 31, 2017 and June 30, 2018 are reflected in our Consolidated Balance Sheets as follows (in thousands):



	December 31, 2017			June 30, 2018
Long-term liabilities:
Principal amount	$	143,750		$	28,764
Unamortized discount of liability component	(17,559		)	(3,042		)
Convertible Notes issuance costs, net of accumulated amortization of $1,877 and $429, respectively	(1,750		)	(297		)
Carrying value of the liability component	$	124,441		$	25,425

Carrying value of the equity component	$	17,973		$	3,585

The Carrying value of the liability component and the Carrying value of the equity component are recorded in Convertible subordinated notes due 2021 and Additional paid-in capital, respectively, on our Consolidated Balance Sheets at December 31, 2017 and June 30, 2018.

The fair value of the Convertible Notes, which are Level 2 measurements, was approximately $34.3 million at June 30, 2018.

Interest expense on the Convertible Notes included contractual coupon interest expense of approximately $1.0 million and $0.5 million for the three months ended June 30, 2017 and 2018, respectively and approximately $2.0 million and $1.5 million for the six months ended June 30, 2017 and 2018, respectively. Accretion of the discount on the Convertible Notes was approximately $1.1 million and $0.6 million for the three months ended June 30, 2017 and 2018, respectively and approximately $2.1 million and $1.7 million for the six months ended June 30, 2017 and 2018, respectively. Amortization of debt issuance costs related to our Convertible Notes was approximately $0.1 million for both the three months ended June 30, 2017 and 2018 and approximately $0.3 million and $0.2 million for the six months ended June 30, 2017 and 2018, respectively.

The initial conversion rate of the Convertible Notes, as of March 19, 2014, was 44.3169 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an initial conversion price of approximately $22.56 per share of common stock. The adjusted conversion rate of the Convertible Notes, in effect at June 30, 2018, is 44.7976 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an adjusted conversion price of approximately $22.32 per share of common stock.

The remaining unamortized debt discount and the remaining unamortized debt issuance costs are being amortized using the effective interest method over the remaining term of the Convertible Notes. The effective interest rate on the unamortized debt discount for both the three and six months ended June 30, 2017 and 2018 was 11.4%. The effective interest rate on the unamortized debt issuance costs for both the three and six months ended June 30, 2017 and 2018 was 3.2%.

Stockholders' Equity

6 Months Ended

Jun. 30, 2018

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

STOCKHOLDERS' EQUITY

STOCKHOLDERS’ EQUITY

Stock-Based Compensation Plans

During the six months ended June 30, 2018, we had two stock benefits plans under which restricted stock, stock options and performance awards have been granted or remain outstanding: the Second Amended and Restated 2006 Long-Term Incentive Plan (the “Amended and Restated 2006 Plan”) and the 2017 Omnibus Incentive Plan (the “2017 Plan”). The Amended and Restated 2006 Plan was terminated upon the approval of the 2017 Plan at the annual shareholders meeting on May 17, 2017. The termination of the Amended and Restated 2006 Plan does not affect the awards previously issued and outstanding under the Amended and Restated 2006 Plan.

All stock-based plans are administered by the Compensation Committee appointed by our Board of Directors (the “Board”). The 2017 Plan provides for grants of options as non-qualified options or incentive stock options, restricted stock and performance awards. The 2017 Plan expires on May 17, 2027.

The status of each of the plans at June 30, 2018 is as follows (shares in thousands):



	Shares Reserved		Shares Available to Issue	Options Outstanding	Performance Awards Outstanding ⁽²⁾
Amended and Restated 2006 Plan	—		—	1,528	297
2017 Plan	1,844	⁽¹⁾	1,306	223	229
Total	1,844		1,306	1,751	526




(1)	Amount includes approximately 289,000 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations, to pay taxes on restricted stock vestings and to pay option price and taxes on option exercises.
(2)	Performance Awards are reserved at 200% of shares granted which is equal to the maximum payout in shares.

Restricted Stock

During the six months ended June 30, 2018, we issued restricted stock to our leadership team and certain key employees totaling 77,260 shares that vest over a three-year period and had an aggregate grant date market value of approximately $2.0 million. We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for restricted stock awards of $183,000 and $220,000, during the three months ended June 30, 2017 and 2018, respectively. We recorded stock-based compensation expense for restricted stock awards of $372,000 and $465,000, during the six months ended June 30, 2017 and 2018, respectively.

As of June 30, 2018, we had approximately $2.4 million of total unrecognized compensation costs related to unvested restricted stock awards, which are expected to be recognized over a weighted average period of approximately 2.4 years.

Stock Options

During the six months ended June 30, 2018, we granted 212,853 options to our leadership team and certain key employees at a weighted average exercise price of $25.43. These options will vest in one-fifth increments over a five-year period and have a ten-year term. The fair value of these options was approximately $1.4 million.

The fair value of the options granted were estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions:



	2018
Dividend yield	1.18	%
Expected volatility	27.08	%
Risk-free interest rate	2.65	%
Expected holding period (years)	5.0
Black-Scholes value	$6.38

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for stock options of approximately $331,000 and $236,000, during the three months ended June 30, 2017 and 2018, respectively. We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for stock options of approximately $820,000 and $716,000, during the six months ended June 30, 2017 and 2018, respectively.

Performance Awards

During the six months ended June 30, 2018, we granted 113,320 performance awards to our leadership team and certain key employees, payable in shares. These awards will vest (if at all) on December 31, 2022, provided that certain criteria, including but not limited to, Adjusted Consolidated EBITDA (Adjusted Earnings Before Interest Tax Depreciation and Amortization) and Adjusted Consolidated EBITDA Margin performance is achieved and the individual has remained continuously employed by Carriage through such date. The Adjusted Consolidated EBITDA performance represents 50% of the award and the Adjusted Consolidated EBITDA Margin performance represents 50% of the award. The fair value of these performance awards was approximately $2.9 million and was determined by using the stock price on the grant date of $25.43.

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for performance awards of $202,000 and $344,000 during the three months ended June 30, 2017 and 2018, respectively. We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for performance awards of $257,000 and $620,000 during the six months ended June 30, 2017 and 2018, respectively.

Employee Stock Purchase Plan

During the three months ended June 30, 2018, employees purchased a total of 10,503 shares of common stock through our ESPP at a weighted average price of $20.87 per share. During the six months ended June 30, 2018, employees purchased a total of 24,441 shares of common stock through our ESPP at a weighted average price of $21.55 per share. We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for the ESPP totaling approximately $48,000 and $53,000 for the three months ended June 30, 2017 and 2018, respectively. We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for the ESPP totaling approximately $144,000 and $150,000 for the six months ended June 30, 2017 and 2018, respectively.

The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions:



	2018
Dividend yield	0.01	%
Expected volatility	20.89	%
Risk-free interest rate	1.44%, 1.61%, 1.72%, 1.83%
Expected life (years)	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 the purchase. The expected life of the ESPP grants represents the calendar quarters from the beginning of the year to the purchase date (end of each quarter).

Director Compensation

Effective May 16, 2018, our Board revised the Director Compensation Policy such that any Director may elect to receive their annual retainer, which is paid in quarterly installments, in unrestricted shares of our common stock, $0.01 par value by providing written notice as set forth in the Director Compensation Policy. The number of shares of such common stock shall be determined by dividing the cash amount of the retainer by the closing price of our common stock on the date of grant, which shall be the last business day of each quarter. Such common stock shall vest immediately upon grant. Any written notice to receive the retainer in common stock shall remain effective until notice otherwise is made in writing. Our Board also revised the Director Compensation Policy such that the new Director grant of $25,000 shall vest immediately. Prior to this change, the stock grant vested 50% immediately and 25% on each of the first and second anniversaries of admission.

On May 16, 2018, our Board voted for Douglas B. Meehan to serve as a Class III Director until the 2020 annual meeting of shareholders. Mr. Meehan was appointed to serve as a member of the Audit, Compensation and Corporate Governance Committees. Concurrently with his appointment, the Board granted Mr. Meehan 978 shares of our common stock under our Director Compensation Policy, which were valued at approximately $25,000 based on the closing price on the grant date.

Pursuant to the revised Director Compensation Policy described above, two Directors elected to receive their retainer payments in unrestricted shares of our common stock. As such, we granted 1,200 shares of our common stock on June 30, 2018 to these Directors, which were valued at approximately $29,000 based on the closing price on the grant date.

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, related to annual retainers and restricted stock awards of $90,000 and $118,000 for the three months ended June 30, 2017 and 2018, respectively. We recorded stock-based compensation expense, which is included in General, administrative and other expenses, related to annual retainers and restricted stock awards of $180,000 and $202,000 for the six months ended June 30, 2017 and 2018, respectively.

Share Repurchase

At June 30, 2018, we had approximately $26.0 million available for repurchases under our share repurchase program. During the three and six months ended June 30, 2018, we did not purchase any shares of common stock pursuant to our share repurchase program.

Cash Dividends

For the six months ended June 30, 2017 and 2018, our Board declared the following dividends payable on the dates below (in thousands, except per share amounts):



2017	Per Share		Dollar Value
March 1st	$	0.050	$	833
June 1st	$	0.050	$	835

2018	Per Share		Dollar Value
March 1st	$	0.075	$	1,207
June 1st	$	0.075	$	1,433

Accumulated other comprehensive income

Our components of accumulated other comprehensive income are as follows (in thousands):



	Accumulated Other Comprehensive Income
Balance at December 31, 2017	$	—
Increase in net unrealized gains associated with available-for-sale securities of the trusts	1,540
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(1,540		)
Balance at June 30, 2018	$	—

Earnings Per Share

6 Months Ended

Jun. 30, 2018

Earnings Per Share [Abstract]

EARNINGS PER SHARE

The following table sets forth the computation of the basic and diluted earnings per share for the three and six months ended June 30, 2017 and 2018 (in thousands, except per share data):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Numerator for basic and diluted earnings per share:
Net income	$	4,410		$	2,747		$	11,494		$	12,103
Less: Earnings allocated to unvested restricted stock	(15		)	(14		)	(43		)	(67		)
Income attributable to common stockholders	$	4,395		$	2,733		$	11,451		$	12,036

Denominator:
Denominator for basic earnings per common share - weighted average shares outstanding	16,652			17,916			16,625			17,010
Effect of dilutive securities:
Stock options	377			212			381			240
Convertible Notes	1,064			117			1,077			674
Denominator for diluted earnings per common share - weighted average shares outstanding	18,093			18,245			18,083			17,924

Basic earnings per common share:	$	0.26		$	0.15		$	0.69		$	0.71
Diluted earnings per common share:	$	0.24		$	0.15		$	0.63		$	0.67

The fully diluted weighted average shares outstanding for the three and six months ended June 30, 2018 and the corresponding calculation of fully diluted earnings per share, include approximately 117,000 and 674,000 shares, respectively that would have been issued upon the conversion of our Convertible Notes as a result of the application of the if-converted method prescribed by the FASB ASC 260, Earnings Per Share. There were approximately 1,064,000 and 1,077,000 shares for the three and six months ended June 30, 2017 that would have been issued upon conversion under the if-converted method.

For the three and six months ended June 30, 2018, approximately 645,000 and 600,000 shares, respectively, were excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect. There were no stock options that were excluded from the computation of diluted earnings per share for the three and six months ended June 30, 2017.

Major Segments of Business

6 Months Ended

Jun. 30, 2018

Segment Reporting [Abstract]

MAJOR SEGMENTS OF BUSINESS

We conduct funeral and cemetery operations only in the United States. The following table presents revenues, gross profit (loss), income (loss) before income taxes and total assets by segment (in thousands):



	Funeral		Cemetery		Corporate			Consolidated
Revenues:
Three Months Ended June 30, 2018	$	48,532	$	15,315	$	—		$	63,847
Three Months Ended June 30, 2017	48,739		15,113		—			63,852

Six Months Ended June 30, 2018	$	107,126	$	30,108	$	—		$	137,234
Six Months Ended June 30, 2017	102,950		29,059		—			132,009

Gross profit (loss):
Three Months Ended June 30, 2018	$	12,654	$	4,171	$	(6,844	)	$	9,981
Three Months Ended June 30, 2017	14,412		4,255		(6,946		)	11,721

Six Months Ended June 30, 2018	$	32,318	$	8,695	$	(13,905	)	$	27,108
Six Months Ended June 30, 2017	33,381		8,378		(14,169		)	27,590

Income (loss) before income taxes:
Three Months Ended June 30, 2018	$	12,414	$	4,254	$	(12,921	)	$	3,747
Three Months Ended June 30, 2017	14,198		4,395		(11,144		)	7,449

Six Months Ended June 30, 2018	$	31,828	$	8,846	$	(24,693	)	$	15,981
Six Months Ended June 30, 2017	33,020		8,607		(22,372		)	19,255

Total assets:
June 30, 2018	$	656,331	$	243,117	$	46,163		$	945,611
December 31, 2017	665,483		251,243		4,807			921,533

Supplementary Data

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplementary Data

SUPPLEMENTARY DATA

Balance Sheet

The detail of certain balance sheet accounts as of December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017		June 30, 2018
Other current assets:
Federal income taxes receivable	$	—	$	988
State income taxes receivable	889		1,320
Other current assets	97		152
Total other current assets	$	986	$	2,460

Current portion of long-term debt and capital lease obligations:
Term note	$	15,000	$	—
Acquisition debt	1,927		2,072
Capital leases	324		330
Total current portion of long-term debt and capital lease obligations	$	17,251	$	2,402

Other current liabilities:
Federal income taxes payable	$	1,120	$	618
Deferred rent	241		257
Total other current liabilities	$	1,361	$	875

Accrued liabilities:
Accrued salaries and wages	$	2,643	$	2,750
Accrued incentive compensation	6,412		4,272
Accrued vacation	2,417		2,710
Accrued insurance	1,832		2,040
Accrued interest	1,271		2,106
Accrued ad valorem and franchise taxes	1,003		1,573
Accrued commissions	461		418
Other accrued liabilities	1,520		1,152
Total accrued liabilities	$	17,559	$	17,021

Other long-term liabilities:
Deferred rent	$	966	$	836
Incentive compensation	1,287		962
Contingent consideration	1,125		1,045
Total other long-term liabilities	$	3,378	$	2,843

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2018
Subsequent Event [Line Items]
Subsequent Events	SUBSEQUENT EVENTS On July 10, 2018, we acquired two funeral home businesses in Fredericksburg, VA and Stafford, VA for $29.2 million in cash.

Revenue From Contracts With Customers (Notes)

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Revenue From Contracts With Customers

REVENUE FROM CONTRACTS WITH CUSTOMERS

Revenues

Our operations are reported in two business segments: Funeral Home Operations and Cemetery Operations. Revenues, disaggregated by major source for each of our reportable segments was as follows (in thousands):



Three Months Ended June 30, 2018
	Funeral		Cemetery		Total
Services	$	29,023	$	2,949	$	31,972
Merchandise	17,296		2,372		19,668
Cemetery interment rights	—		7,863		7,863
Revenue from contracts with customers	$	46,319	$	13,184	$	59,503

Preneed funeral commission income	$	354	$	—	$	354
Preneed trust earnings	1,728		1,433		3,161
Preneed trust management fees	131		202		333
Preneed cemetery finance charges	—		496		496
Financial revenues	$	2,213	$	2,131	$	4,344
Total Revenues	$	48,532	$	15,315	$	63,847



Three Months Ended June 30, 2017
	Funeral		Cemetery		Total
Services	$	29,205	$	2,926	$	32,131
Merchandise	17,475		2,166		19,641
Cemetery interment rights	—		7,543		7,543
Revenue from contracts with customers	$	46,680	$	12,635	$	59,315

Preneed funeral commission income	$	333	$	—	$	333
Preneed trust earnings	1,590		1,828		3,418
Preneed trust management fees	136		200		336
Preneed cemetery finance charges	—		450		450
Financial revenues	$	2,059	$	2,478	$	4,537
Total Revenues	$	48,739	$	15,113	$	63,852



Six Months Ended June 30, 2018
	Funeral		Cemetery		Total
Services	$	64,587	$	6,069	$	70,656
Merchandise	38,014		4,330		42,344
Cemetery interment rights	—		15,372		15,372
Revenue from contracts with customers	$	102,601	$	25,771	$	128,372

Preneed funeral commission income	$	614	$	—	$	614
Preneed trust earnings	3,642		2,982		6,624
Preneed trust management fees	269		412		681
Preneed cemetery finance charges	—		943		943
Financial revenues	$	4,525	$	4,337	$	8,862
Total Revenues	$	107,126	$	30,108	$	137,234



Six Months Ended June 30, 2017
	Funeral		Cemetery		Total
Services	$	62,004	$	5,925	$	67,929
Merchandise	36,638		4,010		40,648
Cemetery interment rights	—		14,448		14,448
Revenue from contracts with customers	$	98,642	$	24,383	$	123,025

Preneed funeral commission income	$	636	$	—	$	636
Preneed trust earnings	3,398		3,343		6,741
Preneed trust management fees	274		401		675
Preneed cemetery finance charges	—		932		932
Financial revenues	$	4,308	$	4,676	$	8,984
Total Revenues	$	102,950	$	29,059	$	132,009

Deferred Revenue

Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of January 1, 2018 and June 30, 2018 (in thousands):



	January 1, 2018⁽¹⁾			June 30, 2018
Contract liabilities:
Deferred preneed cemetery revenue	$	54,690		$	55,264
Less: Balances due on undelivered cemetery preneed contracts⁽²⁾	(4,594		)	(4,565		)
Deferred preneed cemetery revenue, net	$	50,096		$	50,699

Deferred preneed funeral revenue	$	34,585		$	36,018
Less: Balances due on undelivered funeral preneed contracts⁽³⁾	(7,934		)	(8,278		)
Deferred preneed funeral revenue, net	$	26,651		$	27,740




(1)	January 1, 2018 balances have been adjusted to reflect the cumulative effect of changes for the adoption of ASC 606.
(2)	In accordance with Topic 606, $1.4 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at both January 1, 2018 and June 30, 2018 and $3.2 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at both January 1, 2018 and June 30, 2018.
(3)	In accordance with Topic 606, $7.9 million and $8.3 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at January 1, 2018 and June 30, 2018, respectively.

Our merchandise and service performance obligations related to our preneed contracts are considered fulfilled at the point in time the merchandise is delivered or the burial, cremation or interment service is performed. The transaction price allocated to preneed merchandise and service performance obligations that were unfulfilled at June 30, 2018 was $4.6 million for preneed cemetery contracts and $8.3 million for preneed funeral contracts. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue for any given period. However, we estimate an average maturity period of eight years for preneed cemetery contracts and ten years for preneed funeral contracts.

Senior Notes (Notes)

6 Months Ended

Jun. 30, 2018

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

SENIOR NOTES

On May 31, 2018, we completed the issuance of $325.0 million in aggregate principal amount of our Senior Notes and related guarantees in a private offering under Rule 144A and Regulation S of the Securities Act.

We received proceeds of $320.1 million, net of a 1.5% debt discount of $4.9 million, of which we used $291.4 million to repay our existing indebtedness under our Former Credit Agreement and intend to use the remaining net proceeds for general corporate purposes, including acquisitions. We incurred approximately $1.4 million in transaction costs related to the Senior Notes. See Note 10 to the Consolidated Financial Statements included herein for further discussion of the repayment of our Former Credit Agreement.

The Senior Notes were issued under an indenture, dated as of May 31, 2018 (the “Indenture”), among us, certain of our existing subsidiaries (collectively, the “Subsidiary Guarantors”), as guarantors, and Wilmington Trust, National Association., as trustee.

The Senior Notes bear interest at 6.625% per year. Interest on the Senior Notes began to accrue on May 31, 2018 and is payable semi-annually in arrears on June 1 and December 1 of each year, beginning on December 1, 2018 to holders of record on each May 15 and November 15 preceding an interest payment date. The Senior Notes mature on June 1, 2026, unless earlier redeemed or purchased. The Senior Notes are unsecured, senior obligations and are fully and unconditionally guaranteed on a senior unsecured basis, jointly and severally, by each of the Subsidiary Guarantors.

We may redeem all or part of the Senior Notes at any time prior to June 1, 2021 at a redemption price equal to 100% of the principal amount of Senior Notes redeemed, plus a “make whole” premium, and accrued and unpaid interest, if any, to the date of redemption. We have the right to redeem the Senior Notes at any time on or after June 1, 2021 at the redemption prices described in the Indenture, plus accrued and unpaid interest, if any, to the date of redemption. Additionally, at any time before June 1, 2021, we may redeem up to 40% of the aggregate principal amount of the Senior Notes issued with an amount equal to the net proceeds of certain equity offerings, at a price equal to 106.625% of the principal amount of the Senior Notes, plus accrued and unpaid interest, if any, to the date of redemption; provided that (1) at least 60% of the aggregate principal amount of the Senior Notes (including any additional Senior Notes) originally issued under the Indenture remain outstanding immediately after the occurrence of such redemption (excluding Senior Notes held by us); and (2) each such redemption must occur within 180 days of the date of the closing of each such equity offering.

If a “change of control” occurs, holders of the Senior Notes will have the option to require us to purchase for cash all or a portion of their Senior Notes at a price equal to 101% of the principal amount of the Senior Notes, plus accrued and unpaid interest. In addition, if we make certain asset sales and do not reinvest the proceeds thereof or use such proceeds to repay certain debt, it will be required to use the proceeds of such asset sales to make an offer to purchase the Senior Notes at a price equal to 100% of the principal amount of the Senior Notes, plus accrued and unpaid interest.

The Indenture contains restrictive covenants limiting our ability and our Restricted Subsidiaries (as defined in the Indenture) to, among other things, incur additional indebtedness or issue certain preferred shares, create liens on certain assets to secure debt, pay dividends or make other equity distributions, purchase or redeem capital stock, make certain investments, sell assets, agree to certain restrictions on the ability of Restricted Subsidiaries to make payments to us, consolidate, merge, sell or otherwise dispose of all or substantially all assets, or engage in transactions with affiliates. The Indenture also contains customary events of default.

The debt discount of $4.9 million and the debt issuance costs of $1.4 million are being amortized using the effective interest method over the remaining term of approximately 95 months of the Senior Notes. The effective interest rate on the unamortized debt discount and the unamortized debt issuance costs for both the three and six months ended June 30, 2018 was 6.87% and 6.69%, respectively.

The carrying value of the Senior Notes at June 30, 2018 are reflected in our Consolidated Balance Sheets as follows (in thousands):



	June 30, 2018
Long-term liabilities:
Principal amount	$	325,000
Debt discount, net of accumulated amortization of $38	(4,837		)
Debt issuance costs, net of accumulated amortization of $11	(1,356		)
Carrying value of the Senior Notes	$	318,807

The fair value of the Senior Notes, which are Level 2 measurements, was approximately $329.3 million at June 30, 2018.

Interest expense on the Senior Notes included contractual coupon interest expense of approximately $1.9 million for the three and six months ended June 30, 2018. Amortization of the debt discount and debt issuance costs on the Senior Notes was $38,000 and $11,000 for both the three and six months ended June 30, 2018, respectively.

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Principles of Consolidation and Interim Condensed Disclosures, Policy

Principles of Consolidation and Interim Condensed Disclosures

Reclassification, Policy

Reclassifications

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

Funeral and Cemetery Operations, Policy

Funeral Home Operations

See Note 3 to the Consolidated Financial Statements included herein for additional information on our revenues.

Revenue Recognition - Cemetery Operations

See Note 3 to the Consolidated Financial Statements included herein for additional information on our revenues.

Arrangements with Multiple Performance Obligations

Allowances for bad debts and customer cancellations

Property, Plant and Equipment, Policy

Property, Plant and Equipment

Goodwill and Intangible Assets, Goodwill, Policy

Goodwill

New Accounting Pronouncements, Policy

Goodwill

Intangible Assets

Stock Plans and Stock-Based Compensation

See Note 13 to the Consolidated Financial Statements included herein for additional information on our stock-based compensation plans.

Revenue Recognition

The adoption of the provisions of this ASU did not have a material impact on our effective tax rate for the reporting period.

The following table presents the impact of the adoption of Topic 606 on our Consolidated Balance Sheet (in thousands):



	As of June 30, 2018
	As Reported		Balances Without Adoption of Topic 606		Effect of Change
Assets
Accounts receivable, net of allowance for bad debts	$	17,026	$	18,450	$	(1,424	)
Preneed receivables, net of allowance for bad debts	$	21,327	$	32,746	$	(11,419	)
Intangible and other non-current assets	$	2,816	$	—	$	2,816
Liabilities
Deferred preneed cemetery revenue, net	$	50,699	$	55,264	$	(4,565	)
Deferred preneed funeral revenue, net	$	27,740	$	36,018	$	(8,278	)
Deferred tax liability	$	30,293	$	29,636	$	657
Stockholders’ equity:
Retained earnings	$	72,138	$	69,979	$	2,159

The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Operations (in thousands, except per share data):



	Three Months Ended June 30, 2018							Six Months Ended June 30, 2018
	As Reported		Balances Without Adoption of Topic 606		Effect of Change			As Reported		Balances Without Adoption of Topic 606		Effect of Change
Field costs and expenses:
Funeral	$	33,238	$	33,267	$	(29	)	$	69,604	$	69,672	$	(68	)
Cemetery	$	9,880	$	9,869	$	11		$	18,940	$	18,910	$	30
Income before income taxes	$	3,747	$	3,729	$	18		$	15,981	$	15,943	$	38
Net income	$	2,747	$	2,734	$	13		$	12,103	$	12,075	$	28

Basic earnings per common share:	$	0.15	$	0.15	$	—		$	0.71	$	0.71	$	—
Diluted earnings per common share:	$	0.15	$	0.15	$	—		$	0.67	$	0.67	$	—

Dividends declared per common share	$	0.075	$	0.075	$	—		$	0.075	$	0.075	$	—

The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Cash Flows (in thousands):



	Three Months Ended June 30, 2018								Six Months Ended June 30, 2018
	As Reported			Balances Without Adoption of Topic 606		Effect of Change			As Reported			Balances Without Adoption of Topic 606		Effect of Change
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of capitalized commissions on preneed contracts	$	144		$	—	$	144		$	293		$	—	$	293
Changes in operating assets and liabilities that provided (required) cash:
Intangible and other non-current assets	$	(162	)	$	—	$	(162	)	$	(331	)	$	—	$	(331	)

The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2018 for the adoption of Topic 606 was as follows (in thousands):



	December 31, 2017		Effect of Adoption of Topic 606			January 1, 2018
Assets
Accounts receivable, net of allowance for bad debts⁽¹⁾	$	19,655	$	(1,399	)	$	18,256
Preneed receivables, net of allowance for bad debts⁽²⁾⁽³⁾	$	31,644	$	(11,129	)	$	20,515
Intangible and other non-current assets⁽⁴⁾	$	—	$	2,778		$	2,778
			$	(9,750	)
Liabilities
Deferred preneed cemetery revenue⁽¹⁾⁽²⁾	$	54,690	$	(4,594	)	$	50,096
Deferred preneed funeral revenue⁽³⁾	$	34,585	$	(7,934	)	$	26,651
Deferred tax liability⁽⁴⁾	$	31,159	$	647		$	31,806
Stockholders’ equity:
Retained earnings⁽⁴⁾	$	57,904	$	2,131		$	60,035
			$	(9,750	)




(1)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of accounts receivable, net of allowance for bad debts, of $19.7 million at December 31, 2017, included the current portion of receivables for preneed cemetery merchandise and service contracts totaling $1.4 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018.
(2)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, of $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed cemetery merchandise and service contracts totaling $4.6 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018.
(3)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed funeral trust contracts totaling $7.9 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed funeral revenue on January 1, 2018.
(4)	Under Topic 606, certain costs incurred to obtain or fulfill a contract with a customer are capitalized. Beginning January 1, 2018, we capitalize selling costs related to undelivered preneed cemetery merchandise and services and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. We recorded a cumulative adjustment of approximately $2.1 million to our opening Retained earnings, which consisted of a $2.8 million adjustment to our Intangible and other non-current assets and a $0.6 million adjustment to our Deferred tax liability on our Consolidated Balance Sheets on January 1, 2018.

The following accounting pronouncements were adopted on January 1, 2018 with no impact to our Consolidated Financial Statements:

Compensation (Topic 718): Stock Compensation – Scope of Modification Accounting

Business Combinations (Topic 805): Clarifying the Definition of a Business

Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments

Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities

Accounting Pronouncements Not Yet Adopted

Leases

Subsequent Events, Policy

Subsequent Events

Basis of Presentation and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Receivables

Accounts receivable was comprised of the following at December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017		June 30, 2018
Funeral receivables, net of allowance for bad debt of $213 and $202, respectively	$	9,061	$	7,099
Cemetery receivables, net of allowance for bad debt of $622 and $652, respectively	10,331		9,550
Other receivables	263		377
Accounts receivable, net	$	19,655	$	17,026



	December 31, 2017		June 30, 2018
Funeral receivables, net of allowance for bad debt of $882	$	7,934	$	—
Cemetery receivables, net of allowance for bad debt of $1,396 and $1,460, respectively	23,710		21,327
Preneed receivables, net	$	31,644	$	21,327

Property, Plant and Equipment

Property, plant and equipment was comprised of the following at December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017			June 30, 2018
Land	$	74,981		$	74,981
Buildings and improvements	211,934			211,938
Furniture, equipment and automobiles	76,155			77,906
Property, plant and equipment, at cost	363,070			364,825
Less: accumulated depreciation	(115,776		)	(120,246		)
Property, plant and equipment, net	$	247,294		$	244,579

Recently Issued Accounting Standards (Tables)

6 Months Ended

Jun. 30, 2018

Accounting Changes and Error Corrections [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

The following table presents the impact of the adoption of Topic 606 on our Consolidated Balance Sheet (in thousands):



	As of June 30, 2018
	As Reported		Balances Without Adoption of Topic 606		Effect of Change
Assets
Accounts receivable, net of allowance for bad debts	$	17,026	$	18,450	$	(1,424	)
Preneed receivables, net of allowance for bad debts	$	21,327	$	32,746	$	(11,419	)
Intangible and other non-current assets	$	2,816	$	—	$	2,816
Liabilities
Deferred preneed cemetery revenue, net	$	50,699	$	55,264	$	(4,565	)
Deferred preneed funeral revenue, net	$	27,740	$	36,018	$	(8,278	)
Deferred tax liability	$	30,293	$	29,636	$	657
Stockholders’ equity:
Retained earnings	$	72,138	$	69,979	$	2,159

The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Operations (in thousands, except per share data):



	Three Months Ended June 30, 2018							Six Months Ended June 30, 2018
	As Reported		Balances Without Adoption of Topic 606		Effect of Change			As Reported		Balances Without Adoption of Topic 606		Effect of Change
Field costs and expenses:
Funeral	$	33,238	$	33,267	$	(29	)	$	69,604	$	69,672	$	(68	)
Cemetery	$	9,880	$	9,869	$	11		$	18,940	$	18,910	$	30
Income before income taxes	$	3,747	$	3,729	$	18		$	15,981	$	15,943	$	38
Net income	$	2,747	$	2,734	$	13		$	12,103	$	12,075	$	28

Basic earnings per common share:	$	0.15	$	0.15	$	—		$	0.71	$	0.71	$	—
Diluted earnings per common share:	$	0.15	$	0.15	$	—		$	0.67	$	0.67	$	—

Dividends declared per common share	$	0.075	$	0.075	$	—		$	0.075	$	0.075	$	—

The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Cash Flows (in thousands):



	Three Months Ended June 30, 2018								Six Months Ended June 30, 2018
	As Reported			Balances Without Adoption of Topic 606		Effect of Change			As Reported			Balances Without Adoption of Topic 606		Effect of Change
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of capitalized commissions on preneed contracts	$	144		$	—	$	144		$	293		$	—	$	293
Changes in operating assets and liabilities that provided (required) cash:
Intangible and other non-current assets	$	(162	)	$	—	$	(162	)	$	(331	)	$	—	$	(331	)

The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2018 for the adoption of Topic 606 was as follows (in thousands):



	December 31, 2017		Effect of Adoption of Topic 606			January 1, 2018
Assets
Accounts receivable, net of allowance for bad debts⁽¹⁾	$	19,655	$	(1,399	)	$	18,256
Preneed receivables, net of allowance for bad debts⁽²⁾⁽³⁾	$	31,644	$	(11,129	)	$	20,515
Intangible and other non-current assets⁽⁴⁾	$	—	$	2,778		$	2,778
			$	(9,750	)
Liabilities
Deferred preneed cemetery revenue⁽¹⁾⁽²⁾	$	54,690	$	(4,594	)	$	50,096
Deferred preneed funeral revenue⁽³⁾	$	34,585	$	(7,934	)	$	26,651
Deferred tax liability⁽⁴⁾	$	31,159	$	647		$	31,806
Stockholders’ equity:
Retained earnings⁽⁴⁾	$	57,904	$	2,131		$	60,035
			$	(9,750	)




(1)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of accounts receivable, net of allowance for bad debts, of $19.7 million at December 31, 2017, included the current portion of receivables for preneed cemetery merchandise and service contracts totaling $1.4 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018.
(2)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, of $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed cemetery merchandise and service contracts totaling $4.6 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018.
(3)	Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed funeral trust contracts totaling $7.9 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed funeral revenue on January 1, 2018.
(4)	Under Topic 606, certain costs incurred to obtain or fulfill a contract with a customer are capitalized. Beginning January 1, 2018, we capitalize selling costs related to undelivered preneed cemetery merchandise and services and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. We recorded a cumulative adjustment of approximately $2.1 million to our opening Retained earnings, which consisted of a $2.8 million adjustment to our Intangible and other non-current assets and a $0.6 million adjustment to our Deferred tax liability on our Consolidated Balance Sheets on January 1, 2018.

Preneed Trust Investments (Tables)

6 Months Ended

Jun. 30, 2018

Preneed Trust Investments [Abstract]

Components of preneed cemetery trust investments

The components of Preneed cemetery trust investments on our Consolidated Balance Sheets at December 31, 2017 and June 30, 2018 were as follows (in thousands):



	December 31, 2017			June 30, 2018
Preneed cemetery trust investments, at market value	$	75,992		$	72,413
Less: allowance for contract cancellation	(2,139		)	(2,135		)
Preneed cemetery trust investments, net	$	73,853		$	70,278

Cost and fair market values associated with preneed cemetery trust investments

The cost and fair market values associated with preneed cemetery trust investments at June 30, 2018 are detailed below (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	6,997	$	—	$	—		$	6,997
Fixed income securities:
Foreign debt	2	4,528		127		(247		)	4,408
Corporate debt	2	17,905		559		(856		)	17,608
Preferred stock	2	11,482		57		(572		)	10,967
Mortgage-backed securities	2	928		328		(14		)	1,242
Common stock	1	28,100		4,741		(3,365		)	29,476
Mutual funds:
Fixed Income	2	1,201		17		(59		)	1,159
Trust securities		$	71,141	$	5,829	$	(5,113	)	$	71,857
Accrued investment income		$	556						$	556
Preneed cemetery trust investments									$	72,413
Market value as a percentage of cost									101.0		%

The cost and fair market values associated with preneed cemetery trust investments at December 31, 2017 are detailed below (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	3,132	$	—	$	—		$	3,132
Fixed income securities:
Foreign debt	2	4,834		292		(193		)	4,933
Corporate debt	2	18,238		1,184		(273		)	19,149
Preferred stock	2	16,421		510		(588		)	16,343
Mortgage-backed securities	2	1,018		249		(24		)	1,243
Common stock	1	26,465		5,250		(2,460		)	29,255
Mutual funds:
Fixed income	2	1,198		50		(11		)	1,237
Trust securities		$	71,306	$	7,535	$	(3,549	)	$	75,292
Accrued investment income		$	700						$	700
Preneed cemetery trust investments									$	75,992
Market value as a percentage of cost									105.6		%

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	$	19
Due in one to five years	3,299
Due in five to ten years	4,246
Thereafter	26,661
Total	$	34,225

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



	June 30, 2018
	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:
Foreign debt	$	1,821	$	(99	)	$	1,015	$	(148	)	$	2,836	$	(247	)
Corporate debt	9,084		(643		)	968		(213		)	10,052		(856		)
Preferred stock	5,395		(162		)	4,687		(410		)	10,082		(572		)
Mortgage-backed securities	—		—			68		(14		)	68		(14		)
Common stock	9,570		(1,491		)	2,885		(1,874		)	12,455		(3,365		)
Mutual Funds:
Fixed Income	825		(59		)	—		—			825		(59		)
Total temporary impaired securities	$	26,695	$	(2,454	)	$	9,623	$	(2,659	)	$	36,318	$	(5,113	)



	December 31, 2017
	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:
Foreign debt	$	151	$	(6	)	$	1,637	$	(187	)	$	1,788	$	(193	)
Corporate debt	3,735		(72		)	846		(201		)	4,581		(273		)
Preferred stock	48		—			8,109		(588		)	8,157		(588		)
Mortgage-backed securities	127		(15		)	27		(9		)	154		(24		)
Common stock	8,249		(1,512		)	1,742		(948		)	9,991		(2,460		)
Mutual Funds:
Fixed Income	496		(11		)	—		—			496		(11		)
Total temporary impaired securities	$	12,806	$	(1,616	)	$	12,361	$	(1,933	)	$	25,167	$	(3,549	)

Preneed cemetery trust investment security transactions



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Investment income	$	692		$	474		$	1,281		$	899
Realized gains	1,395			18			2,215			871
Realized losses	(929		)	(750		)	(1,312		)	(1,357		)
Expenses and taxes	(332		)	(221		)	(877		)	(272		)
Net change in deferred preneed cemetery receipts held in trust	(826		)	479			(1,307		)	(141		)
	$	—		$	—		$	—		$	—

Purchases and sales of investments in preneed cemetary trusts

Purchases and sales of investments in the preneed cemetery trusts for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Purchases	$	(10,831	)	$	(6,882	)	$	(18,440	)	$	(10,258	)
Sales	7,208			6,340			13,189			13,899

Components of preneed funeral trust investments

The components of Preneed funeral trust investments on our Consolidated Balance Sheets at December 31, 2017 and June 30, 2018 were as follows (in thousands):



	December 31, 2017			June 30, 2018
Preneed funeral trust investments, at market value	$	93,341		$	93,987
Less: allowance for contract cancellation	(2,659		)	(2,784		)
Preneed funeral trust investments, net	$	90,682		$	91,203

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	$	21
Due in one to five years	5,057
Due in five to ten years	4,182
Thereafter	26,774
Total	$	36,034

Cost and fair market values associated with preneed funeral trust investments

The cost and fair market values associated with preneed funeral trust investments at June 30, 2018 are detailed below (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	23,912	$	—	$	—		$	23,912
Fixed income securities:
U.S treasury debt	1	1,490		6		(28		)	1,468
Foreign debt	2	4,515		129		(243		)	4,401
Corporate debt	2	18,110		520		(874		)	17,756
Preferred stock	2	11,549		49		(575		)	11,023
Mortgage-backed securities	2	1,061		341		(16		)	1,386
Common stock	1	27,604		4,686		(3,301		)	28,989
Mutual funds:
Fixed income	2	1,525		17		(89		)	1,453
Other investments	2	3,040		—		—			3,040
Trust securities		$	92,806	$	5,748	$	(5,126	)	$	93,428
Accrued investment income		$	559						$	559
Preneed funeral trust investments									$	93,987
Market value as a percentage of cost									100.7		%

The cost and fair market values associated with preneed funeral trust investments at December 31, 2017 are detailed below (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	14,349	$	—	$	—		$	14,349
Fixed income securities:
U.S. treasury debt	1	1,490		10		(15		)	1,485
Foreign debt	2	4,870		298		(189		)	4,979
Corporate debt	2	18,963		1,197		(278		)	19,882
Preferred stock	2	16,335		501		(585		)	16,251
Mortgage-backed securities	2	1,187		263		(27		)	1,423
Common stock	1	26,129		5,253		(2,468		)	28,914
Mutual funds:
Fixed income	2	1,974		52		(48		)	1,978
Other investments	2	3,341		—		—			3,341
Trust securities		$	88,638	$	7,574	$	(3,610	)	$	92,602
Accrued investment income		$	739						$	739
Preneed funeral trust investments									$	93,341
Market value as a percentage of cost									104.5		%

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 June 30, 2018 are shown in the following table (in thousands):



	June 30, 2018
	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. treasury debt	$	1,310	$	(28	)	$	—	$	—		$	1,310	$	(28	)
Foreign debt	1,853		(101		)	966		(142		)	2,819		(243		)
Corporate debt	9,208		(661		)	960		(213		)	10,168		(874		)
Preferred stock	5,600		(168		)	4,586		(407		)	10,186		(575		)
Mortgage-backed securities	—		—			164		(16		)	164		(16		)
Common stock	9,459		(1,440		)	2,873		(1,861		)	12,332		(3,301		)
Mutual Funds:
Fixed income	859		(61		)	246		(28		)	1,105		(89		)
Insurance:	439		—			—		—			439		—
Total temporary impaired securities	$	28,728	$	(2,459	)	$	9,795	$	(2,667	)	$	38,523	$	(5,126	)



	December 31, 2017
	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. treasury debt	$	1,325	$	(15	)	$	—	$	—		$	1,325	$	(15	)
Foreign debt	159		(6		)	1,608		(183		)	1,767		(189		)
Corporate debt	3,770		(74		)	842		(203		)	4,612		(277		)
Preferred stock	50		—			8,184		(585		)	8,234		(585		)
Mortgage-backed securities	221		(17		)	36		(10		)	257		(27		)
Common stock	8,001		(1,496		)	1,728		(972		)	9,729		(2,468		)
Mutual funds:
Fixed income	549		(12		)	615		(37		)	1,164		(49		)
Total temporary impaired securities	$	14,075	$	(1,620	)	$	13,013	$	(1,990	)	$	27,088	$	(3,610	)

Preneed funeral trust investment security transactions



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Investment income	$	686		$	479		$	1,277		$	891
Realized gains	1,472			11			2,296			2,907
Realized losses	(933		)	(782		)	(1,312		)	(1,391		)
Expenses and taxes	(377		)	(334		)	(716		)	(478		)
Net change in deferred preneed funeral receipts held in trust	(848		)	626			(1,545		)	(1,929		)
	$	—		$	—		$	—		$	—

Purchases and sales of investments in preneed funeral trusts

Purchases and sales of investments in the preneed funeral trusts for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Purchases	$	(10,974	)	$	(7,153	)	$	(18,582	)	$	(10,439	)
Sales	7,242			6,617			13,243			14,212

Preneed Cemetery Receivables (Tables)

6 Months Ended

Jun. 30, 2018

Preneed Cemetery Receivables [Abstract]

Preneed Cemetery Receivables

June 30, 2018, the change in the allowance for contract cancellations was as follows (in thousands):



	June 30, 2018
Beginning balance	$	2,019
Write-offs and cancellations	(478		)
Provision	570
Ending balance	$	2,111

Aging of Past Due Financing Receivables

The aging of preneed cemetery financed receivables as of June 30, 2018 was as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financed Receivables
Recognized revenue	$	742	$	323	$	145	$	1,372	$	2,582	$	28,679	$	31,261
Deferred revenue	233		110		34		367		744		10,160		10,904
Total	$	975	$	433	$	179	$	1,739	$	3,326	$	38,839	$	42,165

Receivables from Preneed Trusts (Tables)

6 Months Ended

Jun. 30, 2018

Receivables From Preneed Trusts [Abstract]

Receivables from Preneed Trusts

As of December 31, 2017 and June 30, 2018, receivables from preneed trusts were as follows (in thousands):



	December 31, 2017			June 30, 2018
Preneed trust funds, at cost	$	15,759		$	16,818
Less: allowance for contract cancellation	(472		)	(505		)
Receivables from preneed trusts, net	$	15,287		$	16,313

Composition of Assets Held in Trust

The composition of the preneed trust funds at June 30, 2018 was as follows (in thousands):



	Historical Cost Basis		Fair Value
As of June 30, 2018
Cash and cash equivalents	$	4,043	$	4,043
Fixed income investments	10,066		10,066
Mutual funds and common stocks	2,703		2,652
Annuities	6		6
Total	$	16,818	$	16,767

The composition of the preneed trust funds at December 31, 2017 was as follows (in thousands):



	Historical Cost Basis		Fair Value
As of December 31, 2017
Cash and cash equivalents	$	3,903	$	3,903
Fixed income investments	9,306		9,306
Mutual funds and common stocks	2,544		2,567
Annuities	6		6
Total	$	15,759	$	15,782

Cemetery Perpetual Care Trust Investments (Tables)

6 Months Ended

Jun. 30, 2018

Cemetery Perpetual Care Trust Investments [Abstract]

Components of care trusts' corpus

The components of Care trusts’ corpus as of December 31, 2017 and June 30, 2018 were as follows (in thousands):



	December 31, 2017			June 30, 2018
Trust assets, at market value	$	50,229		$	48,600
Obligations due from trust	(373		)	(446		)
Care trusts’ corpus	$	49,856		$	48,154

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 June 30, 2018 (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	4,936	$	—	$	—		$	4,936
Fixed income securities:
Foreign debt	2	3,395		83		(183		)	3,295
Corporate debt	2	12,403		363		(564		)	12,202
Preferred stock	2	8,392		51		(393		)	8,050
Mortgage-backed securities	2	575		203		(9		)	769
Common stock	1	17,384		2,835		(2,152		)	18,067
Mutual funds:
Fixed Income	2	926		17		(49		)	894
Trust securities		$	48,011	$	3,552	$	(3,350	)	$	48,213
Accrued investment income		$	387						$	387
Cemetery perpetual care investments									$	48,600
Market value as a percentage of cost									100.4		%

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	$	11
Due in one to five years	2,460
Due in five to ten years	2,995
Thereafter	18,850
	$	24,316

Cost and fair market values associated with 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 December 31, 2017 (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	1,906	$	—	$	—		$	1,906
Fixed income securities:
Foreign debt	2	3,580		227		(134		)	3,673
Corporate debt	2	12,557		805		(187		)	13,175
Preferred stock	2	11,545		364		(411		)	11,498
Mortgage-backed securities	2	621		152		(15		)	758
Common stock	1	16,326		3,116		(1,595		)	17,847
Mutual funds:
Fixed income	2	913		42		(10		)	945
Trust securities		$	47,448	$	4,706	$	(2,352	)	$	49,802
Accrued investment income		$	427						$	427
Cemetery perpetual care investments									$	50,229
Market value as a percentage of cost									105.0		%

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



	June 30, 2018
	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:
Foreign debt	$	1,426	$	(78	)	$	722	$	(105	)	$	2,148	$	(183	)
Corporate debt	6,204		(417		)	709		(147		)	6,913		(564		)
Preferred stock	3,662		(103		)	3,438		(290		)	7,100		(393		)
Mortgage-backed securities	—		—			42		(9		)	42		(9		)
Common stock	5,987		(901		)	1,939		(1,251		)	7,926		(2,152		)
Mutual Funds:
Fixed Income	633		(49		)	—		—			633		(49		)
Total temporary impaired securities	$	17,912	$	(1,548	)	$	6,850	$	(1,802	)	$	24,762	$	(3,350	)



	December 31, 2017
	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:
Foreign debt	$	92	$	(3	)	$	1,128	$	(131	)	$	1,220	$	(134	)
Corporate debt	2,621		(59		)	555		(128		)	3,176		(187		)
Preferred stock	29		—			5,492		(411		)	5,521		(411		)
Mortgage-backed securities	76		(10		)	16		(5		)	92		(15		)
Common stock	5,119		(991		)	1,108		(604		)	6,227		(1,595		)
Mutual funds:
Fixed income	433		(10		)	—		—			433		(10		)
Total temporary impaired securities	$	8,370	$	(1,073	)	$	8,299	$	(1,279	)	$	16,669	$	(2,352	)

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



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Realized gains	$	644		$	22		$	925		$	304
Realized losses	(481		)	(312		)	(630		)	(526		)
Net change in care trusts’ corpus	(163		)	290			(295		)	222
Total	$	—		$	—		$	—		$	—

Perpetual care trust investment security transactions recorded in cemetery revenue

Perpetual care trust investment security transactions recorded in Revenues: Cemetery for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Investment income	$	1,586		$	1,463		$	3,292		$	2,996
Realized gain, net	(108		)	(398		)	(608		)	(715		)
Total	$	1,478		$	1,065		$	2,684		$	2,281

Purchases and sales of investments in perpetual care trusts

Purchases and sales of investments in the perpetual care trusts for the three and six months ended June 30, 2017 and 2018 were as follows (in thousands):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Purchases	$	(6,861	)	$	(4,742	)	$	(11,874	)	$	(6,670	)
Sales	4,503			4,431			8,390			9,397

Intangible and Other Non-Current Assets (Tables)

6 Months Ended

Jun. 30, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure

Intangibles and other non-current assets at December 31, 2017 and June 30, 2018 were as follows (in thousands):



	December 31, 2017		June 30, 2018
Prepaid agreements not-to-compete, net of accumulated amortization of $6,051 and $6,343, respectively	$	3,730	$	3,515
Tradenames	14,372		14,372
Capitalized commissions on preneed contracts, net of accumulated amortization of $293	—		2,816
Debt issuance costs, net of accumulated amortization of $13	—		849
Other	15		—
Intangible and other non-current assets	$	18,117	$	21,552

Long-Term Debt (Tables)

6 Months Ended

Jun. 30, 2018

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Our long-term debt consisted of the following at December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017			June 30, 2018
New Credit Facility	$	—		$	—
Revolving credit facility	92,000			—
Term loan	127,500			—
Acquisition debt	10,548			9,890
Debt issuance costs, net of accumulated amortization of $4,442	(967		)	—
Less: current portion	(16,927		)	(2,072		)
Total long-term debt, net of current portion	$	212,154		$	7,818

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Convertible Subordinated Notes (Tables)

6 Months Ended

Jun. 30, 2018

Convertible Subordinated Notes [Abstract]

Schedule of Liability and Equity Components of Convertible Subordinated Notes

The carrying values of the liability and equity components of the Convertible Notes at December 31, 2017 and June 30, 2018 are reflected in our Consolidated Balance Sheets as follows (in thousands):



	December 31, 2017			June 30, 2018
Long-term liabilities:
Principal amount	$	143,750		$	28,764
Unamortized discount of liability component	(17,559		)	(3,042		)
Convertible Notes issuance costs, net of accumulated amortization of $1,877 and $429, respectively	(1,750		)	(297		)
Carrying value of the liability component	$	124,441		$	25,425

Carrying value of the equity component	$	17,973		$	3,585

Stockholders' Equity (Tables)

6 Months Ended

Jun. 30, 2018

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

Status of Stock Based Compensation Plans

The status of each of the plans at June 30, 2018 is as follows (shares in thousands):



	Shares Reserved		Shares Available to Issue	Options Outstanding	Performance Awards Outstanding ⁽²⁾
Amended and Restated 2006 Plan	—		—	1,528	297
2017 Plan	1,844	⁽¹⁾	1,306	223	229
Total	1,844		1,306	1,751	526




(1)	Amount includes approximately 289,000 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations, to pay taxes on restricted stock vestings and to pay option price and taxes on option exercises.
(2)	Performance Awards are reserved at 200% of shares granted which is equal to the maximum payout in shares.

Assumptions for the fair value of the right (option) to purchase shares under ESPP

The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions:



	2018
Dividend yield	0.01	%
Expected volatility	20.89	%
Risk-free interest rate	1.44%, 1.61%, 1.72%, 1.83%
Expected life (years)	0.25, 0.50, 0.75, 1.00

Dividends Declared

For the six months ended June 30, 2017 and 2018, our Board declared the following dividends payable on the dates below (in thousands, except per share amounts):



2017	Per Share		Dollar Value
March 1st	$	0.050	$	833
June 1st	$	0.050	$	835

2018	Per Share		Dollar Value
March 1st	$	0.075	$	1,207
June 1st	$	0.075	$	1,433

Schedule of Accumulated Other Comprehensive Income

Our components of accumulated other comprehensive income are as follows (in thousands):



	Accumulated Other Comprehensive Income
Balance at December 31, 2017	$	—
Increase in net unrealized gains associated with available-for-sale securities of the trusts	1,540
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(1,540		)
Balance at June 30, 2018	$	—

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2018

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 and six months ended June 30, 2017 and 2018 (in thousands, except per share data):



	Three Months Ended June 30,						Six Months Ended June 30,
	2017			2018			2017			2018
Numerator for basic and diluted earnings per share:
Net income	$	4,410		$	2,747		$	11,494		$	12,103
Less: Earnings allocated to unvested restricted stock	(15		)	(14		)	(43		)	(67		)
Income attributable to common stockholders	$	4,395		$	2,733		$	11,451		$	12,036

Denominator:
Denominator for basic earnings per common share - weighted average shares outstanding	16,652			17,916			16,625			17,010
Effect of dilutive securities:
Stock options	377			212			381			240
Convertible Notes	1,064			117			1,077			674
Denominator for diluted earnings per common share - weighted average shares outstanding	18,093			18,245			18,083			17,924

Basic earnings per common share:	$	0.26		$	0.15		$	0.69		$	0.71
Diluted earnings per common share:	$	0.24		$	0.15		$	0.63		$	0.67

Major Segments of Business (Tables)

6 Months Ended

Jun. 30, 2018

Segment Reporting [Abstract]

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

The following table presents revenues, gross profit (loss), income (loss) before income taxes and total assets by segment (in thousands):



	Funeral		Cemetery		Corporate			Consolidated
Revenues:
Three Months Ended June 30, 2018	$	48,532	$	15,315	$	—		$	63,847
Three Months Ended June 30, 2017	48,739		15,113		—			63,852

Six Months Ended June 30, 2018	$	107,126	$	30,108	$	—		$	137,234
Six Months Ended June 30, 2017	102,950		29,059		—			132,009

Gross profit (loss):
Three Months Ended June 30, 2018	$	12,654	$	4,171	$	(6,844	)	$	9,981
Three Months Ended June 30, 2017	14,412		4,255		(6,946		)	11,721

Six Months Ended June 30, 2018	$	32,318	$	8,695	$	(13,905	)	$	27,108
Six Months Ended June 30, 2017	33,381		8,378		(14,169		)	27,590

Income (loss) before income taxes:
Three Months Ended June 30, 2018	$	12,414	$	4,254	$	(12,921	)	$	3,747
Three Months Ended June 30, 2017	14,198		4,395		(11,144		)	7,449

Six Months Ended June 30, 2018	$	31,828	$	8,846	$	(24,693	)	$	15,981
Six Months Ended June 30, 2017	33,020		8,607		(22,372		)	19,255

Total assets:
June 30, 2018	$	656,331	$	243,117	$	46,163		$	945,611
December 31, 2017	665,483		251,243		4,807			921,533

Supplementary Data (Tables)

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplementary Balance Sheet Disclosures

The detail of certain balance sheet accounts as of December 31, 2017 and June 30, 2018 (in thousands):



	December 31, 2017		June 30, 2018
Other current assets:
Federal income taxes receivable	$	—	$	988
State income taxes receivable	889		1,320
Other current assets	97		152
Total other current assets	$	986	$	2,460

Current portion of long-term debt and capital lease obligations:
Term note	$	15,000	$	—
Acquisition debt	1,927		2,072
Capital leases	324		330
Total current portion of long-term debt and capital lease obligations	$	17,251	$	2,402

Other current liabilities:
Federal income taxes payable	$	1,120	$	618
Deferred rent	241		257
Total other current liabilities	$	1,361	$	875

Accrued liabilities:
Accrued salaries and wages	$	2,643	$	2,750
Accrued incentive compensation	6,412		4,272
Accrued vacation	2,417		2,710
Accrued insurance	1,832		2,040
Accrued interest	1,271		2,106
Accrued ad valorem and franchise taxes	1,003		1,573
Accrued commissions	461		418
Other accrued liabilities	1,520		1,152
Total accrued liabilities	$	17,559	$	17,021

Other long-term liabilities:
Deferred rent	$	966	$	836
Incentive compensation	1,287		962
Contingent consideration	1,125		1,045
Total other long-term liabilities	$	3,378	$	2,843

Revenue From Contracts With Customers (Tables)

6 Months Ended

Jun. 30, 2018

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

Revenues, disaggregated by major source for each of our reportable segments was as follows (in thousands):



Three Months Ended June 30, 2018
	Funeral		Cemetery		Total
Services	$	29,023	$	2,949	$	31,972
Merchandise	17,296		2,372		19,668
Cemetery interment rights	—		7,863		7,863
Revenue from contracts with customers	$	46,319	$	13,184	$	59,503

Preneed funeral commission income	$	354	$	—	$	354
Preneed trust earnings	1,728		1,433		3,161
Preneed trust management fees	131		202		333
Preneed cemetery finance charges	—		496		496
Financial revenues	$	2,213	$	2,131	$	4,344
Total Revenues	$	48,532	$	15,315	$	63,847



Three Months Ended June 30, 2017
	Funeral		Cemetery		Total
Services	$	29,205	$	2,926	$	32,131
Merchandise	17,475		2,166		19,641
Cemetery interment rights	—		7,543		7,543
Revenue from contracts with customers	$	46,680	$	12,635	$	59,315

Preneed funeral commission income	$	333	$	—	$	333
Preneed trust earnings	1,590		1,828		3,418
Preneed trust management fees	136		200		336
Preneed cemetery finance charges	—		450		450
Financial revenues	$	2,059	$	2,478	$	4,537
Total Revenues	$	48,739	$	15,113	$	63,852

Contract with Customer, Asset and Liability

Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of January 1, 2018 and June 30, 2018 (in thousands):



	January 1, 2018⁽¹⁾			June 30, 2018
Contract liabilities:
Deferred preneed cemetery revenue	$	54,690		$	55,264
Less: Balances due on undelivered cemetery preneed contracts⁽²⁾	(4,594		)	(4,565		)
Deferred preneed cemetery revenue, net	$	50,096		$	50,699

Deferred preneed funeral revenue	$	34,585		$	36,018
Less: Balances due on undelivered funeral preneed contracts⁽³⁾	(7,934		)	(8,278		)
Deferred preneed funeral revenue, net	$	26,651		$	27,740




(1)	January 1, 2018 balances have been adjusted to reflect the cumulative effect of changes for the adoption of ASC 606.
(2)	In accordance with Topic 606, $1.4 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at both January 1, 2018 and June 30, 2018 and $3.2 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at both January 1, 2018 and June 30, 2018.
(3)	In accordance with Topic 606, $7.9 million and $8.3 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at January 1, 2018 and June 30, 2018, respectively.

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018 USD ($) funeral_homes cemeteries states	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($) funeral_homes cemeteries states segment	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)
Organization Description and Operations [Line Items]
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Percent			0.30%
Depreciation expense	$ 3,500	$ 3,200	$ 6,800	$ 6,300
Number of business segments \| segment			2
Amortization Of Cemetery Property	$ 900	800	$ 1,800	1,600
Accounts Receivable, Gross					$ 40,474
Period after which commissions are no longer subject to refund			1 year
Preneed Cemetery Contracts, Term			5 years
The percentage of trust assets in custody of institution receiving trust management services	77.00%		77.00%
Accounts receivable, net of allowance for bad debts	$ 17,026		$ 17,026		19,655
Other receivables	377		377		263
Preneed receivables	21,327		21,327		31,644
Bad debt expense			$ 883	$ 1,112
Effective Income Tax Rate Reconciliation, Percent			27.50%	40.00%
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions	$ 1,000	$ 3,039	$ 3,878	$ 7,761
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent	27.50%	40.00%
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent			0.20%
Period in which two-step goodwill impairment test is performed			3 years
Goodwill, Qualitative Impairment Assessment, Period			2 years
Stock-based compensation			$ 700
Tax adjustment related to certain discrete items	$ (30)	$ 59	(517)	59
Increase in Total liabilities	$ 705,633		$ 705,633		$ 723,877
Allowance for Doubtful Accounts, Percentage of Accounts Receivable	(3.00%)		(3.00%)		(2.50%)
Unearned finance charges associated with receivables					$ 5,700
Percent of total receivables which are 120 days or more past due (in Percent)	4.90%		4.90%		4.90%
Amortization of capitalized commissions on preneed contracts	$ 144		$ 293	0
Payments to Acquire Businesses, Net of Cash Acquired			0	625
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Bad debt expense	400	$ 700	900	$ 1,100
Funeral
Organization Description and Operations [Line Items]
Accounts Receivable, Gross	6,700		6,700		$ 8,500
Accounts receivable, net of allowance for bad debts	7,099		7,099		9,061
Other receivables	600		600		800
Preneed receivables	0		0		7,934
Cemetery
Organization Description and Operations [Line Items]
Accounts Receivable, Gross	42,165		42,165
Accounts receivable, net of allowance for bad debts	9,550		9,550		10,331
Preneed receivables	21,327		21,327		23,710
Unearned finance charges associated with receivables	$ 5,700		$ 5,700
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) \| funeral_homes	178		178
Number of states in which Company operates \| states	29		29
Revenue, Percentage	78.00%		78.00%
Cemeteries [Member]
Organization Description and Operations [Line Items]
Number of states in which Company operates \| states	11		11
Number of owned and operated cemeteries (in Cemetaries) \| cemeteries	32		32
Revenue, Percentage	22.00%		22.00%
Perpetual Care Trust Invesments [Member]
Organization Description and Operations [Line Items]
Accounts receivable, net of allowance for bad debts	$ 1,100		$ 1,100		$ 1,300
Separate Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Separate State Income Tax Returns \| states			16
Combined Or Unitary Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Unitary Tax Returns \| states			13
Minimum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term			8 years
Maximum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term			10 years
Transferred at Point in Time [Member]
Organization Description and Operations [Line Items]
Revenue, Remaining Performance Obligation	$ 371,500		$ 371,500

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018 USD ($) divestiture	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	$ 854		$ 854		$ 835
Allowance for Doubtful Accounts Receivable, Noncurrent	2,380		2,380		2,278
Net Cash Provided by (Used in) Financing Activities			495	$ 509
Amortization Of Cemetery Property	900	$ 800	1,800	1,600
Property, plant and equipment, gross	364,825		364,825		363,070
Less: accumulated depreciation	(120,246)		(120,246)		(115,776)
Property, plant and equipment, net	244,579		244,579		247,294
Depreciation expense	$ 3,500	$ 3,200	6,800	$ 6,300
Number of divestitures \| divestiture	0
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent	27.50%	40.00%
Stock-based compensation			700
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 74,981		74,981		74,981
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	211,938		211,938		211,934
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	77,906		77,906		76,155
Funeral
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	184		184		213
Allowance for Doubtful Accounts Receivable, Noncurrent	882		882		882
Cemetery
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	630		630		622
Allowance for Doubtful Accounts Receivable, Noncurrent	$ 1,391		$ 1,391		$ 1,396

Recently Issued Accounting Standards 606 Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts	$ 17,026	$ 19,655
Preneed receivables	21,327	31,644
Capitalized commissions on preneed contracts, net	2,816	0
Assets	945,611	921,533
Deferred preneed cemetery revenue	50,699	54,690
Deferred preneed funeral revenue	27,740	34,585
Deferred tax liability	30,293	31,159
Retained earnings	72,138	57,904
Liabilities and Equity	945,611	921,533
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts	17,026	18,256
Preneed receivables	21,327	20,515
Capitalized commissions on preneed contracts, net	2,816	2,778
Deferred preneed cemetery revenue	50,699	50,096
Deferred preneed funeral revenue	27,740	26,651
Deferred tax liability	30,293	31,806
Retained earnings	72,138	60,035
Accounting Standards Update 2014-09 [Member] \| Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts		19,655
Preneed receivables		31,644
Capitalized commissions on preneed contracts, net		0
Deferred preneed cemetery revenue		54,690
Deferred preneed funeral revenue		34,585
Deferred tax liability		31,159
Retained earnings		57,904
Accounting Standards Update 2014-09 [Member] \| Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts		(1,399)
Preneed receivables		(11,129)
Capitalized commissions on preneed contracts, net		2,778
Assets		(9,750)
Deferred preneed cemetery revenue		(4,594)
Deferred preneed funeral revenue		(7,934)
Deferred tax liability		647
Retained earnings		2,131
Liabilities and Equity		(9,750)
Balances Without Adoption of Topic 606 \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts	18,450
Preneed receivables	32,746
Capitalized commissions on preneed contracts, net	0
Deferred preneed cemetery revenue	55,264
Deferred preneed funeral revenue	36,018
Deferred tax liability	29,636
Retained earnings	69,979
Effect of Change \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts	(1,424)
Preneed receivables	(11,419)
Capitalized commissions on preneed contracts, net	2,816
Deferred preneed cemetery revenue	(4,565)
Deferred preneed funeral revenue	(8,278)
Deferred tax liability	657
Retained earnings	2,159
Cemetery
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets	243,117	251,243
Accounts Receivable, Gross, Current	(1,400)	(1,400)
Revenue, Remaining Performance Obligation	4,565	4,594
Cemetery \| Accounting Standards Update 2014-09 [Member] \| Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts		19,700
Accounts Receivable, Gross, Current	1,400
Revenue, Remaining Performance Obligation		4,600
Allowance for Doubtful Accounts Receivable, Preneed Receivables		31,600
Funeral
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets	656,331	665,483
Revenue, Remaining Performance Obligation	$ 8,278	7,934
Funeral \| Accounting Standards Update 2014-09 [Member] \| Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred tax liability		600
Retained earnings		2,800
Revenue, Remaining Performance Obligation		7,900
Allowance for Doubtful Accounts Receivable, Preneed Receivables		$ 31,600

Recently Issued Accounting Standards 606 Statement of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands					3 Months Ended		6 Months Ended
	Jun. 01, 2018	Mar. 01, 2018	Jun. 01, 2017	Mar. 01, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income before income taxes					$ 3,747	$ 7,449	$ 15,981	$ 19,255
Net income					$ 2,747	$ 4,410	$ 12,103	$ 11,494
Continuing operations (in dollars per Share)					$ 0.15	$ 0.26	$ 0.71	$ 0.69
Continuing operations (in dollars per Share)					0.15	0.24	0.67	0.63
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.05	$ 0.05	$ 0.075	$ 0.05	$ 0.150	$ 0.100
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income before income taxes					$ 3,747		$ 15,981
Net income					$ 2,747		$ 12,103
Continuing operations (in dollars per Share)					$ 0.15		$ 0.71
Continuing operations (in dollars per Share)					0.15		0.67
Dividends declared per common share (in dollars per Share)					$ 0.075		$ 0.075
Balances Without Adoption of Topic 606 \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income before income taxes					$ 3,729		$ 15,943
Net income					$ 2,734		$ 12,075
Continuing operations (in dollars per Share)					$ 0.15		$ 0.71
Continuing operations (in dollars per Share)					0.15		0.67
Dividends declared per common share (in dollars per Share)					$ 0.075		$ 0.075
Effect of Change \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income before income taxes					$ 18		$ 38
Net income					$ 13		$ 28
Continuing operations (in dollars per Share)					$ 0.00		$ 0.00
Continuing operations (in dollars per Share)					0.00		0.00
Dividends declared per common share (in dollars per Share)					$ 0		$ 0
Funeral
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue					$ 30,579	$ 29,422	$ 64,081	$ 59,851
Income before income taxes					12,414	14,198	31,828	33,020
Funeral \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue					33,238		69,604
Funeral \| Balances Without Adoption of Topic 606 \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue					33,267		69,672
Funeral \| Effect of Change \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue					(29)		(68)
Cemetery
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue					9,272	9,162	17,915	17,373
Income before income taxes					4,254	$ 4,395	8,846	$ 8,607
Cemetery \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue					9,880		18,940
Cemetery \| Balances Without Adoption of Topic 606 \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue					9,869		18,910
Cemetery \| Effect of Change \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue					$ 11		$ 30

Recently Issued Accounting Standards 606 Cash Flow (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of capitalized commissions on preneed contracts	$ 144	$ 293	$ 0
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of capitalized commissions on preneed contracts	144	293
Intangible and other non-current assets	(162)	(331)
Balances Without Adoption of Topic 606 \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of capitalized commissions on preneed contracts	0	0
Intangible and other non-current assets	0	0
Effect of Change \| Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of capitalized commissions on preneed contracts	144	293
Intangible and other non-current assets	$ (162)	$ (331)

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	Nov. 30, 2016	Jun. 30, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill		$ 287,956	$ 287,956
Deferred payments	$ 2,000

Acquisitions Acquistions (Purchase Price Allocation) (Details) - USD ($) $ in Thousands	Nov. 30, 2016	Jun. 30, 2018	Dec. 31, 2017
Business Combination, Consideration Transferred [Abstract]
Deferred payments	$ 2,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Goodwill		$ 287,956	$ 287,956
Goodwill Recorded		$ 287,956	$ 287,956

Preneed Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments, net	$ 70,278,000	$ 73,853,000
Fair value measurements, transfers between Level 1 and Level 2	0
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments, at market value	72,413,000	75,992,000
Less: allowance for contract cancellation	(2,135,000)	(2,139,000)
Preneed cemetery trust investments, net	$ 70,278,000	$ 73,853,000

Preneed Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 71,141	$ 71,306
Unrealized Gains	5,829	7,535
Unrealized Losses	(5,113)	(3,549)
Fair Market Value	71,857	75,292
Preneed cemetery trust investments	$ 72,413	$ 75,992
Fair market value as a percentage of cost	101.00%	105.60%
Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		$ 1,018
Unrealized Gains		249
Unrealized Losses		(24)
Fair Market Value		1,243
Preneed Cemetery Trust Investments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 556	700
Fair Market Value	556	700
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	92,806	88,638
Unrealized Gains	5,748	7,574
Unrealized Losses	(5,126)	(3,610)
Fair Market Value	93,428	92,602
Preneed cemetery trust investments	$ 93,987	$ 93,341
Fair market value as a percentage of cost	100.70%	104.50%
Preneed Funeral Trust Investments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 559	$ 739
Fair Market Value	559	739
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,997	3,132
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	6,997	3,132
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	28,100	26,465
Unrealized Gains	4,741	5,250
Unrealized Losses	(3,365)	(2,460)
Fair Market Value	29,476	29,255
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	23,912	14,349
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	23,912	14,349
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	27,604	26,129
Unrealized Gains	4,686	5,253
Unrealized Losses	(3,301)	(2,468)
Fair Market Value	28,989	28,914
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,528	4,834
Unrealized Gains	127	292
Unrealized Losses	(247)	(193)
Fair Market Value	4,408	4,933
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,905	18,238
Unrealized Gains	559	1,184
Unrealized Losses	(856)	(273)
Fair Market Value	17,608	19,149
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,482	16,421
Unrealized Gains	57	510
Unrealized Losses	(572)	(588)
Fair Market Value	10,967	16,343
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	928
Unrealized Gains	328
Unrealized Losses	(14)
Fair Market Value	1,242
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,201	1,198
Unrealized Gains	17	50
Unrealized Losses	(59)	(11)
Fair Market Value	1,159	1,237
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,515	4,870
Unrealized Gains	129	298
Unrealized Losses	(243)	(189)
Fair Market Value	4,401	4,979
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	18,110	18,963
Unrealized Gains	520	1,197
Unrealized Losses	(874)	(278)
Fair Market Value	17,756	19,882
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,549	16,335
Unrealized Gains	49	501
Unrealized Losses	(575)	(585)
Fair Market Value	11,023	16,251
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,061	1,187
Unrealized Gains	341	263
Unrealized Losses	(16)	(27)
Fair Market Value	$ 1,386	$ 1,423

Preneed Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Jun. 30, 2018 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 19
Due in one to five years	3,299
Due in five to ten years	4,246
Thereafter	26,661
Total	$ 34,225

Preneed Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 26,695	$ 12,806
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,454)	(1,616)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	9,623	12,361
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,659)	(1,933)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	36,318	25,167
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(5,113)	(3,549)
Available-for-sale Securities, Amortized Cost Basis	71,141	71,306
Unrealized Gains	5,829	7,535
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,821	151
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(99)	(6)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,015	1,637
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(148)	(187)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,836	1,788
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(247)	(193)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	9,084	3,735
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(643)	(72)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	968	846
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(213)	(201)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	10,052	4,581
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(856)	(273)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	5,395	48
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(162)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,687	8,109
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(410)	(588)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	10,082	8,157
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(572)	(588)
Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	127
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(15)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	68	27
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(14)	(9)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	68	154
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(14)	(24)
Available-for-sale Securities, Amortized Cost Basis		1,018
Unrealized Gains		249
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	9,570	8,249
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,491)	(1,512)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,885	1,742
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,874)	(948)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	12,455	9,991
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,365)	(2,460)
Mutual Fund [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	825	496
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(59)	(11)
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, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	825	496
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(59)	(11)
Fair Value, Inputs, Level 1 [Member] \| Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	28,100	26,465
Unrealized Gains	4,741	5,250
Fair Value, Inputs, Level 2 [Member] \| Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	17,905	18,238
Unrealized Gains	559	$ 1,184
Fair Value, Inputs, Level 2 [Member] \| Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	928
Unrealized Gains	$ 328

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair value measurements, transfers between Level 1 and Level 2			$ 0
Preneed Cemetery Trust Investments [Member] \| Interest Income and Other, Net [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 474,000	$ 692,000	899,000	$ 1,281,000
Realized gain, net	18,000	1,395,000	871,000	2,215,000
Realized losses	(750,000)	(929,000)	(1,357,000)	(1,312,000)
Expenses and taxes	(221,000)	(332,000)	(272,000)	(877,000)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ 479,000	$ (826,000)	$ (141,000)	$ (1,307,000)

Preneed Trust Investments (Purchases and sales of investments in preneed cemetery trusts) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (6,882)	$ (10,831)	$ (10,258)	$ (18,440)
Sales	$ 6,340	$ 7,208	$ 13,899	$ 13,189

Preneed Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments	$ 91,203	$ 90,682
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments, at fair value	93,987	93,341
Less: allowance for contract cancellation	(2,784)	(2,659)
Preneed funeral trust investments	$ 91,203	$ 90,682

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 71,141	$ 71,306
Unrealized Gains	5,829	7,535
Unrealized Losses	(5,113)	(3,549)
Fair Market Value	71,857	75,292
Preneed cemetery trust investments	$ 72,413	$ 75,992
Fair market value as a percentage of cost	101.00%	105.60%
Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		$ 1,018
Unrealized Gains		249
Unrealized Losses		(24)
Fair Market Value		1,243
Preneed Cemetery Trust Investments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 556	700
Fair Market Value	556	700
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	92,806	88,638
Unrealized Gains	5,748	7,574
Unrealized Losses	(5,126)	(3,610)
Fair Market Value	93,428	92,602
Preneed cemetery trust investments	$ 93,987	$ 93,341
Fair market value as a percentage of cost	100.70%	104.50%
Preneed Funeral Trust Investments [Member] \| Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 559	$ 739
Fair Market Value	559	739
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,997	3,132
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	6,997	3,132
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	28,100	26,465
Unrealized Gains	4,741	5,250
Unrealized Losses	(3,365)	(2,460)
Fair Market Value	29,476	29,255
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	23,912	14,349
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	23,912	14,349
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| U.S. Treasury Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,490	1,490
Unrealized Gains	6	10
Unrealized Losses	(28)	(15)
Fair Market Value	1,468	1,485
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	27,604	26,129
Unrealized Gains	4,686	5,253
Unrealized Losses	(3,301)	(2,468)
Fair Market Value	28,989	28,914
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,528	4,834
Unrealized Gains	127	292
Unrealized Losses	(247)	(193)
Fair Market Value	4,408	4,933
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,905	18,238
Unrealized Gains	559	1,184
Unrealized Losses	(856)	(273)
Fair Market Value	17,608	19,149
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,482	16,421
Unrealized Gains	57	510
Unrealized Losses	(572)	(588)
Fair Market Value	10,967	16,343
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	928
Unrealized Gains	328
Unrealized Losses	(14)
Fair Market Value	1,242
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,201	1,198
Unrealized Gains	17	50
Unrealized Losses	(59)	(11)
Fair Market Value	1,159	1,237
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,515	4,870
Unrealized Gains	129	298
Unrealized Losses	(243)	(189)
Fair Market Value	4,401	4,979
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	18,110	18,963
Unrealized Gains	520	1,197
Unrealized Losses	(874)	(278)
Fair Market Value	17,756	19,882
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,549	16,335
Unrealized Gains	49	501
Unrealized Losses	(575)	(585)
Fair Market Value	11,023	16,251
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,061	1,187
Unrealized Gains	341	263
Unrealized Losses	(16)	(27)
Fair Market Value	1,386	1,423
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,525	1,974
Unrealized Gains	17	52
Unrealized Losses	(89)	(48)
Fair Market Value	1,453	1,978
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Other Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	3,040	3,341
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 3,040	$ 3,341

Preneed Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Jun. 30, 2018 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 21
Due in one to five years	5,057
Due in five to ten years	4,182
Thereafter	26,774
Total	$ 36,034

Preneed Trust Investments (Preneed funeral trust investment security transactions) (Details) - Preneed Funeral Trust Investments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 479	$ 686	$ 891	$ 1,277
Realized gain, net	11	1,472	2,907	2,296
Realized losses	(782)	(933)	(1,391)	(1,312)
Expenses and taxes	(334)	(377)	(478)	(716)
Decrease in deferred preneed funeral receipts held in trust	$ 626	$ (848)	$ (1,929)	$ (1,545)

Preneed Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (7,153)	$ (10,974)	$ (10,439)	$ (18,582)
Sales	$ 6,617	$ 7,242	$ 14,212	$ 13,243

Preneed Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 28,728	$ 14,075
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,459)	(1,620)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	9,795	13,013
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,667)	(1,990)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	38,523	27,088
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(5,126)	(3,610)
US States and Political Subdivisions Debt Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,310	1,325
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(28)	(15)
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, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	1,310	1,325
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(28)	(15)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,853	159
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(101)	(6)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	966	1,608
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(142)	(183)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,819	1,767
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(243)	(189)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	9,208	3,770
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(661)	(74)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	960	842
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(213)	(203)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	10,168	4,612
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(874)	(277)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	5,600	50
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(168)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,586	8,184
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(407)	(585)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	10,186	8,234
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(575)	(585)
Collateralized Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	221
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(17)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	164	36
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(16)	(10)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	164	257
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(16)	(27)
Equity [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	9,459	8,001
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,440)	(1,496)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,873	1,728
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,861)	(972)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	12,332	9,729
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,301)	(2,468)
Fixed Income [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	859	549
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(61)	(12)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	246	615
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(28)	(37)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	1,105	1,164
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(89)	$ (49)
Insurance [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	439
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	439
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 0

Preneed Trust Investments Preneed Trust Investments (Narrative) (Details)	6 Months Ended
	Jun. 30, 2018 USD ($)
Schedule of Available-for-sale Securities [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0

Preneed Cemetery Receivables (Narrative) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Preneed Cemetery Receivables [Abstract]
Term of sales contract for cemetery interment rights, maximum (in Duration)	5 years
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	$ 12,712	$ 11,843
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	$ 29,453	28,631
Unearned finance charges associated with receivables		$ 5,700
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)	4.90%	4.90%

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Allowance for Doubtful Accounts Receivable, Current	$ 854		$ 835
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	12,712		11,843
Allowance for Contract Cancellations [Roll Forward]
Provision	883	$ 1,112
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	29,453		28,631
Accounts Receivable, Gross			40,474
Receivables from Preneed Funeral Trusts	(16,313)		(15,287)
Cemetery
Schedule of Trading Securities and Other Trading Assets [Line Items]
Accounts Receivable, Gross, Current	1,400		1,400
Allowance for Contract Cancellations [Roll Forward]
Receivables from Preneed Funeral Trusts	3,200		3,200
Preneed Cemetery Receivables [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Allowance for Doubtful Accounts Receivable, Current	2,745		2,779
Allowance for Doubtful Accounts Receivable, Current, Preneed Receivables	4,903		$ 4,922
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	2,019
Write-offs and cancellations	(478)
Provision	570
Ending balance	$ 2,111

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Jun. 30, 2018 USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 3,326
Current	38,839
Total Financing Receivables	42,165
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,582
Current	28,679
Total Financing Receivables	31,261
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	744
Current	10,160
Total Financing Receivables	10,904
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	975
Financing Receivables, 30 to 59 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	742
Financing Receivables, 30 to 59 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	233
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	433
Financing Receivables, 60 to 89 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	323
Financing Receivables, 60 to 89 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	110
Financing Receivables, 90 to 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	179
Financing Receivables, 90 to 120 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	145
Financing Receivables, 90 to 120 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	34
Financing Receivables, Greater Than 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,739
Financing Receivables, Greater Than 120 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,372
Financing Receivables, Greater Than 120 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 367

Receivables from Preneed Trusts (Narrative) (Details)	6 Months Ended
Receivables from Preneed Trusts (Narrative) (Details)	Jun. 30, 2018
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	Jun. 30, 2018	Dec. 31, 2017
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 16,818	$ 15,759
Less: Allowance for contract cancellation	(505)	(472)
Receivables from preneed trusts, net	$ 16,313	$ 15,287

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 16,767	$ 15,782
Fair Value [Member] \| Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,043	3,903
Fair Value [Member] \| Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	10,066	9,306
Fair Value [Member] \| Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,652	2,567
Fair Value [Member] \| Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	6	6
Historical Cost Basis [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	16,818	15,759
Historical Cost Basis [Member] \| Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,043	3,903
Historical Cost Basis [Member] \| Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	10,066	9,306
Historical Cost Basis [Member] \| Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,703	2,544
Historical Cost Basis [Member] \| Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 6	$ 6

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Care trusts’ corpus	$ 48,154,000	$ 49,856,000
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 market value	48,600,000	50,229,000
Obligations due from trust	(446,000)	(373,000)
Care trusts’ corpus	$ 48,154,000	$ 49,856,000

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	Jun. 30, 2018	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cemetary perpetual care trust investments	$ 48,600	$ 50,229
Fair market value as a percentage of cost	100.40%	105.00%
Trust Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 48,011	$ 47,448
Unrealized Gains	3,552	4,706
Unrealized Losses	(3,350)	(2,352)
Fair Market Value	48,213	49,802
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	387	427
Fair Market Value	387	427
Fair Value, Inputs, Level 1 [Member] \| Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,936	1,906
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	4,936	1,906
Fair Value, Inputs, Level 1 [Member] \| Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,384	16,326
Unrealized Gains	2,835	3,116
Unrealized Losses	(2,152)	(1,595)
Fair Market Value	18,067	17,847
Fair Value, Inputs, Level 2 [Member] \| Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	3,395	3,580
Unrealized Gains	83	227
Unrealized Losses	(183)	(134)
Fair Market Value	3,295	3,673
Fair Value, Inputs, Level 2 [Member] \| Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	12,403	12,557
Unrealized Gains	363	805
Unrealized Losses	(564)	(187)
Fair Market Value	12,202	13,175
Fair Value, Inputs, Level 2 [Member] \| Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	8,392	11,545
Unrealized Gains	51	364
Unrealized Losses	(393)	(411)
Fair Market Value	8,050	11,498
Fair Value, Inputs, Level 2 [Member] \| Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	575	621
Unrealized Gains	203	152
Unrealized Losses	(9)	(15)
Fair Market Value	769	758
Fair Value, Inputs, Level 2 [Member] \| Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	926	913
Unrealized Gains	17	42
Unrealized Losses	(49)	(10)
Fair Market Value	$ 894	$ 945

Cemetery Perpetual Care Trust Investments (Estimated maturities of fixed perpetual care trust income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Jun. 30, 2018 USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 11
Due in one to five years	2,460
Due in five to ten years	2,995
Thereafter	18,850
Total	$ 24,316

Cemetery Perpetual Care Trust Investments (Unrealized losses on perpetual care trust investments) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 17,912	$ 8,370
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,548)	(1,073)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	6,850	8,299
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,802)	(1,279)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	24,762	16,669
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,350)	(2,352)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,426	92
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(78)	(3)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	722	1,128
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(105)	(131)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,148	1,220
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(183)	(134)
Corporate Debt Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	6,204	2,621
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(417)	(59)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	709	555
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(147)	(128)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	6,913	3,176
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(564)	(187)
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	5,987	5,119
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(901)	(991)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,939	1,108
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,251)	(604)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,926	6,227
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(2,152)	(1,595)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	3,662	29
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(103)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,438	5,492
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(290)	(411)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,100	5,521
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(393)	(411)
Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	76
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(10)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	42	16
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(9)	(5)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	42	92
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(9)	(15)
Mutual Fund [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	633	433
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(49)	(10)
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, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	633	433
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (49)	$ (10)

Cemetery Perpetual Care Trust Investments (Perpetual care trust investment security transactions recorded in interest income and other, net) (Details) - Perpetual Care Trust Invesments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Realized gains	$ 22	$ 644	$ 304	$ 925
Realized losses	(312)	(481)	(526)	(630)
Decrease (increase) in care trusts’ corpus	$ 290	$ (163)	$ 222	$ (295)

Cemetery Perpetual Care Trust Investments (Perpetual care trust investment security transactions recorded in Cemetery revenue) (Details) - Perpetual Care Trust Invesments [Member] - Cemetery Revenue [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,463	$ 1,586	$ 2,996	$ 3,292
Realized gain, net	(398)	(108)	(715)	(608)
Total	$ 1,065	$ 1,478	$ 2,281	$ 2,684

Cemetery Perpetual Care Trust Investments (Purchases and sales of investments in perpetual care trusts) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (4,742)	$ (6,861)	$ (6,670)	$ (11,874)
Sales	$ 4,431	$ 4,503	$ 9,397	$ 8,390

Cemetery Perpetual Care Trust Investments Cemetery Perpetual Care Trust Investments (Narrative) (Details)	6 Months Ended
	Jun. 30, 2018 USD ($)
Schedule of Available-for-sale Securities [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0

Fair Value Measurements (Narrative) (Details) - USD ($)	Jun. 30, 2018	Mar. 19, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value	$ 0
Convertible Subordinated Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stated interest rate percentage	2.75%	2.75%
Long-term debt measured at fair value	$ 34,300,000
Senior Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stated interest rate percentage	6.625%
Long-term debt measured at fair value	$ 329,300,000

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 0		$ 0		$ 15
Capitalized commissions on preneed contracts, net	2,816		2,816		0
Debt Issuance Costs, Net	0		0		967
Deferred Costs and Other Assets	21,552		21,552		18,117
Amortization of deferred financing costs			320	$ 408
Amortization of capitalized commissions on preneed contracts	144		293	0
Accumulated Amortization of Other Deferred Costs	293		293
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	14,372		14,372		14,372
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	3,515		3,515		3,730
Finite-Lived Intangible Assets, Accumulated Amortization	6,343		6,343		6,051
Amortization of Intangible Assets	153	$ 136	$ 292	$ 272
Noncompete Agreements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, useful life			1 year
Noncompete Agreements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, useful life			10 years
Credit Agreement 2018 [Member] \| Revolving Credit Facility [Member]
Finite-Lived Intangible Assets [Line Items]
Debt Issuance Costs, Net	849		$ 849		$ 0
Amortization of deferred financing costs	$ 13		$ 13

Long-Term Debt (Long-term Debt Table) (Details)	3 Months Ended		6 Months Ended
Long-Term Debt (Long-term Debt Table) (Details)	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	$ 4,518,000		$ 4,518,000		$ 4,442,000
Carrying value of the liability component	318,807,000		318,807,000		0
Debt issuance costs	0		0		(967,000)
Current maturities on long-term debt	(2,072,000)		(2,072,000)		(16,927,000)
Long-term debt, excluding current maturities	7,818,000		7,818,000		212,154,000
Revolving credit facility present accordion provisions	75,000,000		75,000,000
Amortization of Debt Issuance Costs			320,000	$ 408,000
Credit Agreement 2018 [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	13,000		13,000
Carrying value of the liability component					0
Debt issuance costs	(849,000)		(849,000)		0
Amortization of Debt Issuance Costs	13,000		13,000
Credit Agreement [Member]
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs		$ 100,000
Credit Agreement [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Carrying value of the liability component					92,000,000
Credit Agreement [Member] \| Term Loan [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	0		0		127,500,000
Current maturities on long-term debt	0		0		(15,000,000)
Notes Payable, Other Payables [Member] \| Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	9,890,000		9,890,000		10,548,000
Current maturities on long-term debt	$ (2,072,000)		$ (2,072,000)		$ (1,927,000)
Term Number Two [Member]
Debt Instrument [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)	5.5		5.5
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 200,000,000		$ 200,000,000
Revolving Credit Facility [Member] \| Credit Agreement 2018 [Member]
Debt Instrument [Line Items]
Amount drawn under term loan facility	0		0
Revolving Credit Facility [Member] \| Credit Agreement [Member]
Debt Instrument [Line Items]
Amount drawn under term loan facility	$ 0		$ 0

Long-Term Debt (Narrative) (Details) - USD ($)				3 Months Ended		6 Months Ended
Long-Term Debt (Narrative) (Details) - USD ($)	May 31, 2018	May 07, 2018	Nov. 30, 2016	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Mar. 19, 2014
Debt Covenant To Actual Ratios [Line Items]
Repayments of Long-term Lines of Credit						$ 188,000,000	$ 42,400,000
Revolving credit facility present accordion provisions				$ 75,000,000		75,000,000
Debt Issuance Costs, Gross				$ 900,000		$ 900,000
Debt Covenant, Percentage Operations				50.00%		50.00%
Carrying value of the liability component				$ 318,807,000		$ 318,807,000		$ 0
Deferred payments			$ 2,000,000
Accumulated Amortization, Debt Issuance Costs				4,518,000		4,518,000		4,442,000
Amortization of Debt Issuance Costs						320,000	408,000
Net loss on early extinguishment of debt				$ (936,000)	$ 0	(936,000)	0
Write off of Deferred Debt Issuance Cost	$ 700,000
Interest Expense, Debt						$ 1,900,000
Term Number Two [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)				5.5		5.5
Ratio Minimum Per Covenant [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of earnings to fixed cost obligations (in Ratio)				1.2		1.2
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)				5.03		5.03
Ratio of earnings to fixed cost obligations (in Ratio)				1.93		1.93
Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity				$ 200,000,000		$ 200,000,000
Write off of Deferred Debt Issuance Cost	900,000			1,600,000		1,600,000
Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity				150,000,000		150,000,000
Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity				148,019,435		148,019,435
Convertible Subordinated Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Gain (Loss) On Repurchase Of Convertible Junior Subordinated Debentures		$ 1,200,000
Component of Convertible Debt, Transaction Expense, Early Extinguishment		500,000
Carrying value of the liability component				25,425,000		25,425,000		124,441,000
Accumulated Amortization, Debt Issuance Costs				1,746,000		1,746,000		$ 1,359,000
Amortization of Debt Issuance Costs				100,000	100,000	200,000	300,000
Write off of Deferred Debt Issuance Cost		$ 1,300,000		$ 700,000		$ 700,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		80.00%
Stated interest rate percentage				2.75%		2.75%			2.75%
Interest Expense, Debt				$ 500,000	1,000,000	$ 1,500,000	2,000,000
Senior Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Principal amount				325,000,000		325,000,000
Repayments of Long-term Lines of Credit	$ 291,400,000
Debt Issuance Costs, Gross				$ 1,400,000		$ 1,400,000
Weighted average interest rate				6.87%		6.69%
Accumulated Amortization, Debt Issuance Costs				$ 11,000		$ 11,000
Amortization of Debt Issuance Costs				$ 38,000		$ 11,000
Stated interest rate percentage				6.625%		6.625%
Interest Expense, Debt				$ 1,900,000
Credit Agreement [Member]
Debt Covenant To Actual Ratios [Line Items]
Amortization of Debt Issuance Costs					100,000
Credit Agreement [Member] \| Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Amount drawn under term loan facility				$ 0		$ 0
Credit Agreement [Member] \| Revolving Credit Facility [Member] \| QTD [Member]
Debt Covenant To Actual Ratios [Line Items]
Weighted average interest rate				4.20%		4.00%
Credit Agreement [Member] \| Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate						2.125%
Prime Rate Option [Member] \| Line of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate						1.00%
Libor Margin Option [Member] \| Line of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate						2.00%
Series of Individually Immaterial Business Acquisitions [Member]
Debt Covenant To Actual Ratios [Line Items]
Interest Expense, Debt				$ 200,000	$ 400,000	$ 200,000	$ 400,000

Convertible Subordinated Notes (Details) - USD ($) shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	May 07, 2018	Dec. 31, 2017	Mar. 19, 2014
Debt Instrument [Line Items]
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	117	1,064	674	1,077
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Debt issuance costs	$ 0		$ 0			$ (967,000)
Accumulated Amortization, Debt Issuance Costs	4,518,000		4,518,000			4,442,000
Carrying value of the liability component	$ 318,807,000		318,807,000			0
Contractual coupon interest expense			1,900,000
Amortization of Debt Issuance Costs			$ 320,000	$ 408,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Stated interest rate percentage	2.75%		2.75%				2.75%
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Convertible subordinated notes, principal amount	$ 28,764,000		$ 28,764,000		$ 115,000,000	143,750,000	$ 143,750,000
Unamortized discount of liability component	(3,042,000)		(3,042,000)			(17,559,000)
Debt issuance costs	(297,000)		(297,000)			(1,750,000)
Accumulated Amortization, Debt Issuance Costs	1,746,000		1,746,000			1,359,000
Carrying value of the liability component	25,425,000		25,425,000			124,441,000
Equity component carrying value	3,585,000		3,585,000			$ 17,973,000
Convertible subordinated notes, fair value	34,300,000		34,300,000
Contractual coupon interest expense	500,000	$ 1,000,000	1,500,000	2,000,000
Accretion of discount, convertible subordinated notes	$ 600,000	$ 1,100,000	$ 1,700,000	$ 2,100,000
Effective interest rate percentage	3.15%	11.36%	3.15%	11.36%
Amortization of Debt Issuance Costs	$ 100,000	$ 100,000	$ 200,000	$ 300,000

Convertible Subordinated Notes Convertible Subordinated Notes (Narrative) (Details) (Details)					3 Months Ended		6 Months Ended
	Jun. 30, 2018 USD ($) $ / shares	May 31, 2018 USD ($)	May 07, 2018 USD ($) shares	Mar. 19, 2014 USD ($) $ / shares	Jun. 30, 2018 USD ($) $ / shares	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($) $ / shares	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($) $ / shares
Debt Instrument [Line Items]
Common Stock, Par or Stated Value Per Share \| $ / shares	$ 0.01				$ 0.01		$ 0.01		$ 0.01
Interest Expense, Debt							$ 1,900,000
Amortization of Debt Issuance Costs							320,000	$ 408,000
Write off of Deferred Debt Issuance Cost		$ 700,000
Gain (Loss) on Repurchase of Debt Instrument							845,000	0
Interest Expense					$ 4,743,000	$ 3,206,000	8,478,000	6,235,000
Payments for Repurchase of Redeemable Convertible Preferred Stock							75,229,000	0
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion \| shares			2,822,859
Convertible subordinated notes, principal amount	$ 28,764,000		$ 115,000,000	$ 143,750,000	$ 28,764,000		$ 28,764,000		$ 143,750,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed			80.00%
Stated interest rate percentage	2.75%			2.75%	2.75%		2.75%
Gain (Loss) On Repurchase Of Convertible Junior Subordinated Debentures			$ 1,200,000
Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost			2,500,000
Debt Instrument, Convertible, Conversion Ratio	44.7976			44.3169
Long-term Debt, Fair Value	$ 34,300,000				$ 34,300,000		$ 34,300,000
Interest Expense, Debt					500,000	1,000,000	1,500,000	2,000,000
Amortization of Debt Issuance Costs					100,000	100,000	200,000	300,000
Accretion of discount, convertible subordinated notes					$ 600,000	$ 1,100,000	$ 1,700,000	$ 2,100,000
Debt instrument, convertible, conversion price (in dollars per share) \| $ / shares	$ 22.32			$ 22.56	$ 22.32		$ 22.32
Effective interest rate percentage	3.15%				3.15%	11.36%	3.15%	11.36%
Write off of Deferred Debt Issuance Cost			1,300,000		$ 700,000		$ 700,000
Gain (Loss) on Repurchase of Debt Instrument			800,000
Component of Convertible Debt, Transaction Expense, Early Extinguishment			500,000
Payments for Repurchase of Redeemable Convertible Preferred Stock, Principle			74,800,000
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt			300,000
Interest Expense			400,000
Payments for Repurchase of Redeemable Convertible Preferred Stock			$ 75,200,000

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) shares in Thousands	Jun. 30, 2018 shares
Class of Stock [Line Items]
Shares Reserved (in shares)	1,844
Shares Available to Issue (in shares)	1,306
Options Outstanding (in shares)	1,751
Performance Awards Outstanding (in shares)	526
Amended And Restated 2006 Plan [Member]
Class of Stock [Line Items]
Shares Reserved (in shares)	0
Shares Available to Issue (in shares)	0
Options Outstanding (in shares)	1,528
Performance Awards Outstanding (in shares)	297
2017 Plan [Member]
Class of Stock [Line Items]
Shares Reserved (in shares)	1,844
Shares Available to Issue (in shares)	1,306
Options Outstanding (in shares)	223
Performance Awards Outstanding (in shares)	229

Stockholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands								3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 01, 2018	May 16, 2018	May 15, 2018	Mar. 01, 2018	Jun. 01, 2017	Mar. 01, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.01							$ 0.01		$ 0.01		$ 0.01
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value			$ 25
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value	$ 29		$ 25
Shares Reserved (in shares)	1,844,000							1,844,000		1,844,000
Shares Available to Issue (in shares)	1,306,000							1,306,000		1,306,000
Payments of Ordinary Dividends, Common Stock										$ 2,640	$ 1,668
Options Outstanding (in shares)	1,751,000							1,751,000		1,751,000
Performance Awards Outstanding (in shares)	526,000							526,000		526,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,200		978
Unrecognized share based compensation, expected term (in Duration)										2 years 4 months 12 days
Directors compensation expense								$ 118	$ 90	$ 202	$ 180
Stock repurchase program, authorized amount	$ 26,000							$ 26,000		$ 26,000
Dividends declared per common share (in dollars per Share)		$ 0.075			$ 0.075	$ 0.05	$ 0.05	$ 0.075	$ 0.05	$ 0.150	$ 0.100
Dividends		$ 1,433			$ 1,207	$ 835	$ 833
Share-Based Compensation Aggrangement, By Share-Based Payment Award, Equity Instrument Other Than Options, Percent Represented By Relative Shareholder Return Performance								50.00%
Risk-free interest rate								1.61%	1.44%
Share-Based Compensation Arrangement By Share-Based Payment Award, Non-Option Equity Instruments, Reserved Percentage	200.00%							200.00%		200.00%
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield										0.01%
Shares purchased through Employee Stock Purchase Plan (in Shares)								10,503		24,441
Weighted average purchase price of ESPP shares purchased during the period (in Dollars per share)								$ 20.87		$ 21.55
Share-based compensation expense								$ 53	$ 48	$ 150	$ 144
Expected volatility										20.89%
Expected holding period (years)								6 months	3 months
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense								$ 220	$ 183	$ 465	372
Stock Granted, Value, Share-based Compensation, Net of Forfeitures								2,000
Unrecognized share based compensation	$ 2,400							$ 2,400		$ 2,400
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period								77,260
Restricted Stock \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period								3 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield										1.18%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage										20.00%
Share-based compensation expense								$ 200	300	$ 700	800
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period								5 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period								10 years
Stock Granted, Value, Share-based Compensation, Net of Forfeitures								$ 1,400
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross								212,853
Grants in period, weighted average exercise price (in dollars per share)								$ 25.43
Expected volatility										27.08%
Risk-free interest rate										2.65%
Expected holding period (years)										5 years
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period								113,320
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense								$ 344	$ 202	$ 620	$ 257
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value								$ 2,900
Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Annual Vesting Percentage				50.00%
Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Annual Vesting Percentage				25.00%
Amended And Restated 2006 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)	0							0		0
Shares Available to Issue (in shares)	0							0		0
Options Outstanding (in shares)	1,528,000							1,528,000		1,528,000
Performance Awards Outstanding (in shares)	297,000							297,000		297,000
Cancelled shares (in shares)										289,000
2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)	1,844,000							1,844,000		1,844,000
Shares Available to Issue (in shares)	1,306,000							1,306,000		1,306,000
Options Outstanding (in shares)	223,000							223,000		223,000
Performance Awards Outstanding (in shares)	229,000							229,000		229,000

Stockholders' Equity (ESPP) (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate			1.61%	1.44%
Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.83%	1.72%
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 53	$ 48	$ 150	$ 144
Dividend yield					0.01%
Expected volatility					20.89%
Expected holding period (years)			6 months	3 months
ESPP \| Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected holding period (years)	1 year	9 months

Stockholders' Equity (AOCI) (Details) $ in Thousands	6 Months Ended
Stockholders' Equity (AOCI) (Details) $ in Thousands	Jun. 30, 2018 USD ($)
Equity [Abstract]
Beginning balance	$ 0
Increase in net unrealized gains associated with available-for-sale securities of the trusts	1,540
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(1,540)
Ending balance	$ 0

Stockholders' Equity (Weighted Average Assumptions) (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.61%	1.44%
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield			1.18%
Expected volatility			27.08%
Risk-free interest rate			2.65%
Expected holding period (years)			5 years
Black-Scholes value (in dollars per share)	$ 6.38		$ 6.38

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands					3 Months Ended		6 Months Ended
	Jun. 01, 2018	Mar. 01, 2018	Jun. 01, 2017	Mar. 01, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.05	$ 0.05	$ 0.075	$ 0.05	$ 0.150	$ 0.100
Dividends	$ 1,433	$ 1,207	$ 835	$ 833

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share [Abstract]
Less: Earnings allocated to unvested restricted stock	$ 2,747	$ 4,410	$ 12,103	$ 11,494
Income attributable to common stockholders	(14)	(15)	(67)	(43)
Income attributable to common stockholders	$ 2,733	$ 4,395	$ 12,036	$ 11,451
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	17,916,000	16,652,000	17,010,000	16,625,000
Effect of dilutive securities, Stock options (in shares)	212,000	377,000	240,000	381,000
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	117,000	1,064,000	674,000	1,077,000
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	18,245,000	18,093,000	17,924,000	18,083,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.15	$ 0.26	$ 0.71	$ 0.69
Continuing operations (in dollars per Share)	$ 0.15	$ 0.24	$ 0.67	$ 0.63
Antidilutive securities excluded from computation of diluted EPS	645,000	0	600,000	0

Major Segments of Business (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenues from continuing operations	$ 63,847	$ 63,852	$ 137,234	$ 132,009
Operating Income (Loss)	9,981	11,721	27,108	27,590
Income before income taxes	3,747	7,449	15,981	19,255
Total assets	945,611		945,611		$ 921,533
Funeral
Segment Reporting Information [Line Items]
Revenues from continuing operations	48,532	48,739	107,126	102,950
Operating Income (Loss)	12,654	14,412	32,318	33,381
Income before income taxes	12,414	14,198	31,828	33,020
Total assets	656,331		656,331		665,483
Cemetery
Segment Reporting Information [Line Items]
Revenues from continuing operations	15,315	15,113	30,108	29,059
Operating Income (Loss)	4,171	4,255	8,695	8,378
Income before income taxes	4,254	4,395	8,846	8,607
Total assets	243,117		243,117		251,243
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	0	0	0	0
Operating Income (Loss)	(6,844)	(6,946)	(13,905)	(14,169)
Income before income taxes	(12,921)	$ (11,144)	(24,693)	$ (22,372)
Total assets	$ 46,163		$ 46,163		$ 4,807

Supplementary Data (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Other current assets:
Other current assets	$ 152	$ 97
Total other current assets	2,460	986
Current portion of long-term debt and capital lease obligations:
Long-term Debt	2,072	16,927
Capital leases	330	324
Total current portion of long-term debt and capital lease obligations	2,402	17,251
Other current liabilities:
Federal income taxes payable	618	1,120
Deferred rent	257	241
Total other current liabilities	875	1,361
Accrued liabilities:
Accrued salaries and wages	2,750	2,643
Accrued incentive compensation	4,272	6,412
Accrued vacation	2,710	2,417
Accrued insurance	2,040	1,832
Accrued interest	2,106	1,271
Accrued ad valorem and franchise taxes	1,573	1,003
Accrued commissions	418	461
Other accrued liabilities	1,152	1,520
Total accrued liabilities	17,021	17,559
Other long-term liabilities:
Deferred rent	836	966
Incentive compensation	962	1,287
Contingent consideration	1,045	1,125
Total other long-term liabilities	2,843	3,378
Term Loan [Member] \| Credit Agreement [Member]
Current portion of long-term debt and capital lease obligations:
Long-term Debt	0	15,000
Acquisition Debt, Deferred Purchase Price [Member] \| Notes Payable, Other Payables [Member]
Current portion of long-term debt and capital lease obligations:
Long-term Debt	2,072	1,927
Federal income taxes receivable
Other current assets:
State income taxes receivable	988	0
State income taxes receivable
Other current assets:
State income taxes receivable	$ 1,320	$ 889

Subsequent Events (Details) - Subsequent Event [Member] $ in Millions	Jul. 10, 2018 USD ($) funeral_homes
Subsequent Event [Line Items]
Number Of Funeral Homes Acquired In Acquisitions \| funeral_homes	2
Payments to Acquire Businesses, Gross \| $	$ 29.2

Revenue From Contracts With Customers (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	$ 59,503	$ 59,315	$ 128,372	$ 123,025
Financial revenues	4,344	4,537	8,862	8,984
Revenue, Net	63,847	63,852	137,234	132,009
Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	31,972	32,131	70,656	67,929
Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	19,668	19,641	42,344	40,648
Cemetery interment rights
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	7,863	7,543	15,372	14,448
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	46,319	46,680	102,601	98,642
Financial revenues	2,213	2,059	4,525	4,308
Revenue, Net	48,532	48,739	107,126	102,950
Funeral \| Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	29,023	29,205	64,587	62,004
Funeral \| Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	17,296	17,475	38,014	36,638
Funeral \| Cemetery interment rights
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	0	0	0	0
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	13,184	12,635	25,771	24,383
Financial revenues	2,131	2,478	4,337	4,676
Revenue, Net	15,315	15,113	30,108	29,059
Cemetery \| Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	2,949	2,926	6,069	5,925
Cemetery \| Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	2,372	2,166	4,330	4,010
Cemetery \| Cemetery interment rights
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	7,863	7,543	15,372	14,448
Preneed Cemetery Trust Investments [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Preneed funeral commission income	354	333	614	636
Investment Income, Net	3,161	3,418	6,624	6,741
Preneed trust management fees	333	336	681	675
Preneed cemetery finance charges	496	450	943	932
Preneed Cemetery Trust Investments [Member] \| Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Preneed funeral commission income	354	333	614	636
Investment Income, Net	1,728	1,590	3,642	3,398
Preneed trust management fees	131	136	269	274
Preneed cemetery finance charges	0	0	0	0
Preneed Cemetery Trust Investments [Member] \| Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Preneed funeral commission income	0	0	0	0
Investment Income, Net	1,433	1,828	2,982	3,343
Preneed trust management fees	202	200	412	401
Preneed cemetery finance charges	$ 496	$ 450	$ 943	$ 932

Revenue From Contracts With Customers Deferred Revenue (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	$ (16,313)	$ (15,287)
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts Receivable, Gross, Current	1,400	1,400
Receivables from Preneed Funeral Trusts	3,200	3,200
Deferred preneed cemetery revenue	55,264	54,690
Less: Balances due on undelivered cemetery preneed contracts(2)	(4,565)	(4,594)
Deferred preneed cemetery revenue, net	50,699	50,096
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	8,100	7,900
Deferred preneed cemetery revenue	36,018	34,585
Less: Balances due on undelivered cemetery preneed contracts(2)	(8,278)	(7,934)
Deferred preneed cemetery revenue, net	$ 27,740	$ 26,651

Revenue From Contracts With Customers Narrative (Details)	6 Months Ended
	Jun. 30, 2018 segment
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of business segments	2
Minimum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service Contract, Term	8 years
Maximum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service Contract, Term	10 years

Senior Notes (Details)		3 Months Ended	6 Months Ended
Senior Notes (Details)	May 31, 2018 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2018 USD ($) d	Jun. 30, 2017 USD ($)
Debt Instrument [Line Items]
Repayments of Long-term Lines of Credit			$ 188,000,000	$ 42,400,000
Debt Issuance Costs, Gross		$ 900,000	900,000
Proceeds from the issuance of the 6.625% senior notes			320,125,000	0
Interest Expense, Debt			1,900,000
Amortization of Debt Issuance Costs			320,000	$ 408,000
Senior Notes [Member]
Debt Instrument [Line Items]
Repayments of Long-term Lines of Credit	$ 291,400,000
Debt Issuance Costs, Gross		$ 1,400,000	$ 1,400,000
Stated interest rate percentage		6.625%	6.625%
Debt Instrument, Term			95 months
Debt Instrument, Interest Rate During Period		6.87%	6.69%
Principal amount		$ 325,000,000	$ 325,000,000
Proceeds from the issuance of the 6.625% senior notes	$ 320,100,000
Long-term Debt, Fair Value		329,300,000	329,300,000
Debt Instrument, Discount Rate	1.50%
Debt Instrument, Unamortized Discount		4,900,000	$ 4,900,000
Debt Instrument, Redemption Price, Percentage			106.625%
Debt Instrument, Convertible, Threshold Trading Days \| d			180
Interest Expense, Debt		1,900,000
Amortization of Debt Issuance Costs		$ 38,000	$ 11,000
Senior Notes [Member] \| Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Debt Instrument, Amount Threshold, Percentage		100.00%	100.00%
Senior Notes [Member] \| Debt Instrument, Redemption, Period Two [Member]
Debt Instrument [Line Items]
Debt Instrument, Amount Threshold, Percentage		40.00%	40.00%
Debt Instrument, Amount Threshold Retention, Percentage		60.00%	60.00%
Senior Notes [Member] \| Debt Instrument, Redemption, Period Three [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage			101.00%
Senior Notes [Member] \| Debt Instrument, Redemption, Period Four [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage			100.00%

Senior Notes Carrying value of the Senior Notes (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $11	$ 0	$ (967,000)
Accumulated Amortization, Debt Issuance Costs	4,518,000	$ 4,442,000
Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount	325,000,000
Debt discount, net of accumulated amortization of $38	(4,837,000)
Debt issuance costs, net of accumulated amortization of $11	(1,356,000)
Carrying value of the Senior Notes	318,807,000
Accumulated amortization, debt discount	38,000
Accumulated Amortization, Debt Issuance Costs	$ 11,000