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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2019	Oct. 25, 2019
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	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		17,826,103
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Current Reporting Status	Yes

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 5,812	$ 644
Accounts receivable, net	17,699	18,897
Inventories	6,692	6,751
Prepaid and other current assets	1,764	3,011
Total current assets	31,967	29,303
Preneed cemetery trust investments	68,333	62,432
Preneed funeral trust investments	87,059	82,074
Preneed cemetery receivables, net	19,467	18,441
Receivables from preneed trusts	17,989	17,073
Property, plant and equipment, net	258,035	260,838
Cemetery property, net	75,064	74,958
Goodwill	299,181	303,887
Intangible and other non-current assets, net	24,028	24,425
Operating lease right-of-use assets	22,628	0
Cemetery perpetual care trust investments	48,397	44,071
Total assets	952,148	917,502
Current liabilities:
Current portion of long-term debt	1,679	2,015
Current portion of finance lease obligations	282	312
Current portion of operating lease obligations	1,524	0
Accounts payable	6,135	9,987
Accrued and other liabilities	29,270	22,644
Total current liabilities	38,890	34,958
Long-term debt, net of current portion	6,135	6,925
Long-term Line of Credit	17,099	26,145
Convertible subordinated notes due 2021	5,902	5,732
Senior notes due 2026	319,577	319,108
Obligations under finance leases, net of current portion	5,929	6,143
Obligations under operating leases, net of current portion	21,758	0
Deferred preneed cemetery revenue	45,195	45,997
Deferred preneed funeral revenue	29,522	28,606
Deferred tax liability	32,533	31,263
Other long-term liabilities	1,935	3,133
Deferred preneed cemetery receipts held in trust	68,333	62,432
Deferred preneed funeral receipts held in trust	87,059	82,074
Care trusts’ corpus	47,771	43,494
Total liabilities	727,638	696,010
Commitments and contingencies
Stockholders’ equity:
Common stock, $.01 par value; 80,000,000 shares authorized and 25,703,490 and 25,851,442 shares issued at December 31, 2018 and September 30, 2019, respectively	259	257
Additional paid-in capital	242,657	243,849
Retained earnings	83,644	71,680
Treasury stock, at cost; 7,625,339 and 8,025,339 at December 31, 2018 and September 30, 2019, respectively	(102,050)	(94,294)
Total stockholders’ equity	224,510	221,492
Total liabilities and stockholders’ equity	$ 952,148	$ 917,502

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
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	25,851,442	25,703,490
Treasury stock, shares	8,025,339	7,625,339

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Revenues	$ 66,125	$ 64,241	$ 202,958	$ 201,475
Field costs and expenses:
Cemetery property amortization	972	964	2,990	2,763
Field depreciation expense	3,106	3,047	9,250	8,925
Regional and unallocated funeral and cemetery costs	3,597	2,114	10,008	8,662
Other expenses	411	412	1,197	1,171
Total field costs and expenses	48,069	47,127	144,051	143,348
Gross profit	18,056	17,114	58,907	58,127
Corporate costs and expenses:
General, administrative and other	5,755	6,344	17,059	19,342
Home office depreciation and amortization	357	505	1,115	1,412
Total corporate costs and expenses	6,112	6,849	18,174	20,754
Operating income	11,944	10,265	40,733	37,373
Interest expense	(6,283)	(6,285)	(18,907)	(14,763)
Accretion of discount on convertible subordinated notes	(61)	(246)	(178)	(1,961)
Net loss on early extinguishment of debt	0	0	0	(936)
Other, net	(4,076)	(347)	(3,914)	(345)
Income before income taxes	1,524	3,387	17,734	19,368
Provision for income taxes	(930)	(1,028)	(5,551)	(5,423)
Tax adjustment related to certain discrete items	(17)	(159)	(219)	358
Total provision for income taxes	$ (947)	$ (1,187)	(5,770)	(5,065)
Net income			$ 11,964	$ 14,303
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.03	$ 0.11	$ 0.66	$ 0.80
Continuing operations (in dollars per Share)	0.03	0.11	0.66	0.78
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.225	$ 0.225
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	17,737	19,060	17,917	17,701
Diluted (in Shares)	17,768	19,161	17,951	18,273
Funeral
Segment Reporting Information [Line Items]
Revenues	$ 51,517	$ 49,843	$ 160,187	$ 156,969
Field costs and expenses:
Cost of operating	18,011	18,085	54,062	54,031
Corporate costs and expenses:
Operating income	14,124	13,644	46,824	45,962
Income before income taxes	9,312	13,417	41,591	45,244
Cemetery
Segment Reporting Information [Line Items]
Revenues	14,608	14,398	42,771	44,506
Field costs and expenses:
Cost of operating	21,972	22,505	66,544	67,796
Corporate costs and expenses:
Operating income	3,932	3,470	12,083	12,165
Income before income taxes	3,885	3,560	12,324	12,406
Service Revenue [Member]
Segment Reporting Information [Line Items]
Revenues	34,133	33,003	105,444	103,660
Property and Merchandise [Member]
Segment Reporting Information [Line Items]
Revenues	28,002	27,026	85,458	84,741
Other revenue
Segment Reporting Information [Line Items]
Revenues	3,990	4,212	12,056	13,074
Other revenue \| Funeral
Segment Reporting Information [Line Items]
Revenues	2,199	2,087	6,618	6,612
Other revenue \| Cemetery
Segment Reporting Information [Line Items]
Revenues	$ 1,791	$ 2,125	$ 5,438	$ 6,462

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Net income	$ 11,964	$ 14,303
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	13,355	13,100
Provision for losses on accounts receivable	1,188	1,511
Stock-based compensation expense	1,616	2,924
Deferred income tax (benefit) expense	1,270	3,547
Amortization of deferred financing costs	289	420
Amortization of capitalized commissions on preneed contracts	417	449
Accretion of discount on convertible subordinated notes	178	1,961
Accretion of debt discount on senior notes	366	154
Net loss on early extinguishment of debt	0	936
Net loss on sale of business and other assets	4,067	408
Gain on insurance reimbursements	(638)	0
Goodwill and other impairments	730	0
Other	121	0
Changes in operating assets and liabilities that provided (used) cash:
Accounts and preneed receivables	(2,495)	(3,010)
Inventories, prepaid and other current assets	1,138	(1,911)
Intangible and other non-current assets	(241)	(345)
Preneed funeral and cemetery trust investments	(4,376)	(6,104)
Accounts payable	(3,852)	(735)
Accrued and other liabilities	6,749	3,761
Deferred preneed funeral and cemetery revenue	804	6,292
Deferred preneed funeral and cemetery receipts held in trust	3,411	1,056
Net cash provided by operating activities	36,061	38,717
Cash flows from investing activities:
Acquisitions and land for new construction	0	(37,970)
Proceeds from insurance reimbursements	1,247	0
Proceeds from the sale of business and other assets	967	0
Capital expenditures	(11,479)	(9,037)
Net cash used in investing activities	(9,265)	(47,007)
Cash flows from financing activities:
Payments against the term loan	0	(127,500)
Borrowings from the credit facility	28,200	96,000
Payments against the credit facility	(37,300)	(188,000)
Payments of Debt Issuance Costs	(113)	(1,551)
Redemption of the 2.75% convertible subordinated notes	(27)	(75,229)
Payment of transaction costs related to the redemption of the 2.75% convertible subordinated notes	0	(845)
Proceeds from the issuance of the 6.625% senior notes	0	320,125
Payments on other long-term debt and obligations under finance leases	(1,370)	(1,031)
Payments on contingent consideration recorded at acquisition date	(162)	(138)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	1,155	1,075
Taxes paid on restricted stock vestings and exercise of non-qualified options	(194)	(651)
Dividends paid on common stock	(4,061)	(4,076)
Purchase of treasury stock	(7,756)	0
Net cash provided by (used in) financing activities	(21,628)	16,812
Net increase in cash and cash equivalents	5,168	8,522
Cash and cash equivalents at beginning of period	644	952
Cash and cash equivalents at end of period	5,812	9,474
Senior Notes [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of deferred financing costs	103	44
Accretion of debt discount on senior notes	366	154
Cash flows from financing activities:
Payments of Debt Issuance Costs	$ 0	$ (1,367)

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common stock	Additional Paid-in Capital	Accumulated Deficit	Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Effect of adoption of topic 606 \| Effect of adoption of topic 606	$ 2,131			$ 2,131	$ 0
Beginning balance, shares outstanding at Dec. 31, 2017		16,098,000
Beginning balance, shares outstanding (Effect of adoption of topic 606) at Dec. 31, 2017		16,098,000
Beginning Balance at Dec. 31, 2017	197,656	$ 226	$ 216,158	57,904	(76,632)
Beginning Balance (Effect of adoption of topic 606) at Dec. 31, 2017	199,787	$ 226	216,158	60,035	(76,632)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	9,356			9,356
Isuuance of common stock, shares		91,000
Issuance of shares	308	$ 1	307
Exercise of stock options, shares		112,000
Exercise of stock options	320	$ 1	319
Cancellation and retirement of restricted common stock, shares		(15,000)
Cancellation and retirement of restricted common stock and stock options	(296)	$ 0	(296)
Stock-based compensation expense	1,100		1,100
Dividends on common stock	(1,207)		(1,207)
Other, shares		6,000
Other	145		145
Ending balance, shares outstanding at Mar. 31, 2018		16,292,000
Ending Balance at Mar. 31, 2018	209,513	$ 228	216,526	69,391	(76,632)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	2,747			2,747
Isuuance of common stock, shares		13,000
Issuance of shares	220		220
Exercise of stock options, shares		27,000
Exercise of stock options	(196)	$ 1	(197)
Cancellation and retirement of restricted common stock, shares		(2,000)
Cancellation and retirement of restricted common stock and stock options	(4)		(4)
Stock-based compensation expense	909		909
Dividends on common stock	(1,433)		(1,433)
Convertible notes exchange, shares		2,823,000
Convertible notes exchange	28,222	$ 28	28,194
Ending balance, shares outstanding at Jun. 30, 2018		19,153,000
Ending Balance at Jun. 30, 2018	239,978	$ 257	244,215	72,138	(76,632)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	2,200			2,200
Isuuance of common stock, shares		24,000
Issuance of shares	229		229
Cancellation and retirement of restricted common stock, shares		(2,000)
Cancellation and retirement of restricted common stock and stock options	(156)		(156)
Stock-based compensation expense	915		915
Dividends on common stock	(1,436)		(1,436)
Convertible notes exchange, shares		0
Convertible notes exchange	102	$ 0	102
Ending balance, shares outstanding at Sep. 30, 2018		19,175,000
Ending Balance at Sep. 30, 2018	241,832	$ 257	243,869	74,338	(76,632)
Beginning balance, shares outstanding at Dec. 31, 2018		18,078,000
Beginning Balance at Dec. 31, 2018	221,492	$ 257	243,849	71,680	(94,294)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	6,525			6,525
Isuuance of common stock, shares		48,000
Issuance of shares	275	$ 0	275
Exercise of stock options, shares		71,000
Exercise of stock options	472	$ 1	471
Cancellation and retirement of restricted common stock, shares		(9,000)
Cancellation and retirement of restricted common stock and stock options	(174)	$ 0	(174)
Stock-based compensation expense	585		585
Dividends on common stock	(1,360)		(1,360)
Other, shares		15,000
Other	294		294
Ending balance, shares outstanding at Mar. 31, 2019		18,203,000
Ending Balance at Mar. 31, 2019	228,109	$ 258	243,940	78,205	(94,294)
Beginning balance, shares outstanding at Dec. 31, 2018		18,078,000
Beginning Balance at Dec. 31, 2018	$ 221,492	$ 257	243,849	71,680	(94,294)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock acquired, shares	(400,000)
Ending balance, shares outstanding at Sep. 30, 2019		17,826,000
Ending Balance at Sep. 30, 2019	$ 224,510	$ 259	242,657	83,644	(102,050)
Beginning balance, shares outstanding at Mar. 31, 2019		18,203,000
Beginning Balance at Mar. 31, 2019	228,109	$ 258	243,940	78,205	(94,294)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	4,862			4,862
Isuuance of common stock, shares		17,000
Issuance of shares	197		197
Cancellation and retirement of restricted common stock, shares		(8,000)
Cancellation and retirement of restricted common stock and stock options	(5)		(5)
Stock-based compensation expense	518		518
Dividends on common stock	(1,365)		(1,365)
Treasury stock acquired, shares		(400,000)
Treasury stock acquired	(7,756)				(7,756)
Ending balance, shares outstanding at Jun. 30, 2019		17,812,000
Ending Balance at Jun. 30, 2019	224,560	$ 258	243,285	83,067	(102,050)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	577			577
Isuuance of common stock, shares		18,000
Issuance of shares	212	$ 1	211
Cancellation and retirement of restricted common stock, shares		(4,000)
Cancellation and retirement of restricted common stock and stock options	(16)		(16)
Stock-based compensation expense	513		513
Dividends on common stock	(1,336)		(1,336)
Ending balance, shares outstanding at Sep. 30, 2019		17,826,000
Ending Balance at Sep. 30, 2019	$ 224,510	$ 259	$ 242,657	$ 83,644	$ (102,050)

Basis of Presentation and Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2019

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 September 30, 2019, we operated 179 funeral homes in 29 states and 29 cemeteries in 11 states. Our operations are reported in two business segments: Funeral Home Operations, which currently account for approximately 80% of our revenue and Cemetery Operations, which currently account for approximately 20% of our revenue.

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, 2018 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 statement presentation with no effect on our previously reported results of operations, consolidated financial position, or cash flows.

Cash and Cash Equivalents

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

Use of Estimates

The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue 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 revenue 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 revenue 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. The performance obligation on these atneed contracts for both merchandise and services are bundled as a single performance obligation, as the performance of these obligations occur within a short time frame (usually within a few days) from the time of death to the funeral service. Although our performance activities are transferred in sequence such as, embalming the body, delivering the casket, obtaining service related items like flowers and performing the service, these activities are all essential to satisfy our contractual obligation to the customer, thus, bundled into a single performance obligation. Revenue is recognized on the date of funeral service, as all performance obligations have been satisfied. 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 Sheet.

The performance obligation is satisfied at the date of the service or the delivery of the merchandise as control has transferred to the customer and the benefit has concluded in the following manner:


•	we have the right to payment;


•	the customer has title to merchandise;


•	the deceased has used the merchandise or has been a part of the service; and


•	the customer directed the use of the merchandise or the plan of the service.

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. For preneed funeral merchandise and service contracts, the performance obligation occurs at the time of need (when death occurs) and revenue is recognized on the date of delivery of merchandise or performance of service. We do not deliver merchandise on preneed contracts or provide service prior to the time of death. The performance obligation for preneed funeral contracts is similar to the elements of the performance obligation of atneed funeral contracts. For preneed funeral services, all preneed funeral contracts are re-written upon the date of death as an atneed contract. The performance obligation is satisfied at the date of the service.

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 Sheet. 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 4 to the Consolidated Financial Statements included herein.

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 Other revenue, as noted in our table of disaggregated revenue in Note 4 to the Consolidated Financial Statements included herein. As of September 30, 2019, CSV RIA provided these services to one institution, which has custody of approximately 76% 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 subject to refund (charge-back) if the preneed policy is cancelled within a year or if there is an imminent death of beneficiary before the first year anniversary of the policy. We record these insurance commissions as Other revenue, as noted in our table of disaggregated revenue in Note 5 to the Consolidated Financial Statements included herein, when the commission is no longer subject to refund, which is typically one year after the policy is issued. All selling costs incurred pursuant to the sale of the insurance funded preneed contracts are expensed as incurred. Preneed funeral contracts to be funded at maturity by third-party insurance policies totaled $388.2 million at September 30, 2019 and are not recorded on our Consolidated Balance Sheet.

Generally, at the time of the sale of either the preneed insurance or preneed trust contract, the intent is that the beneficiary has made a commitment to assign the proceeds to us for the fulfillment of the service and merchandise obligations on the preneed contract at the time of need. However, this commitment is revocable and the proceeds from the policy are portable, so the customer can choose to use an alternative provider at the time of need.

Revenue Recognition - Cemetery Operations

Our cemetery operations generate revenue 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. The performance obligation on these atneed contracts for cemetery property, merchandise and services are distinct. The performance obligations from the time of death to the disposition of the remains, include delivering cemetery property, unearthing the ground, interring remains and installing merchandise on the cemetery grounds. Each item on the contract is recognized as a distinct good or service. The performance obligation is satisfied and revenue is recognized on the purchase date of the interment right, on the date of the cemetery service, and on the date of delivery of the merchandise (set on cemetery grounds). 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.

The performance obligation is satisfied at the date of the service, the purchase of the interment right or the delivery of the merchandise as control has transferred to the customer and the benefit has concluded in the following manner:


•	we have the right to payment;


•	the customer has title to merchandise;


•	the deceased has used the merchandise or has been a part of the service; and


•	the customer directed the use of the merchandise or the plan of the service.

Cemetery arrangements sold prior to death occurring are referred to as preneed cemetery contracts. For preneed cemetery interment rights, the performance obligation is the sale of the interment right and revenue is recognized at the time the contract is signed. Control of cemetery interment rights is transferred to the customer upon execution of the contract as 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.

For preneed cemetery merchandise and service, the performance obligation occurs at the time of need (when death occurs) and revenue is recognized on the date of delivery of merchandise or performance of service. We do not deliver merchandise on preneed contracts or provide service prior to the time of death. The performance obligation for preneed cemetery merchandise and service is similar to the elements of the performance obligation of atneed cemetery merchandise and service.

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. Earnings on these installment contracts are not recognized until the time the merchandise is transferred or the service is performed and are recorded as Other revenue, as noted in our table of disaggregated revenue in Note 4 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 Sheet. The earnings from preneed cemetery contracts placed in trust, as well as the trust management fees charged by our CSV RIA are recorded as Other revenue, as noted in our table of disaggregated revenue in Note 5 to the Consolidated Financial Statements included herein.

Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable, net and Preneed receivables, net on our Consolidated Balance Sheet. 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 5 to the Consolidated Financial Statements included herein.

We sell memorialization merchandise and personalized marker merchandise, such as urns and markers that are supplied by a small number of national providers. We order the memorialized merchandise through a third-party on behalf of our customer. The merchandise and its memorialization is provided by the third-party. We deliver the merchandise after the time of death to the customer upon completion of the memorialization or we set the merchandise on our cemetery grounds.

Cemetery property was $75.0 million and $75.1 million, net of accumulated amortization of $37.7 million and $40.6 million at December 31, 2018 and September 30, 2019, respectively. 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 $1.0 million for both the three months ended September 30, 2018 and 2019 and $2.8 million and $3.0 million for the nine months ended September 30, 2018 and 2019, respectively.

See Note 5 to the Consolidated Financial Statements included herein for additional information on our revenue.

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 and stressful times. Package discounts are reflected net in 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.

Preneed Funeral and Cemetery Trust Funds

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

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

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

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

See Notes 6, 7 and 9 to the Consolidated Financial Statements herein for additional information related to our trust funds.

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 $7.9 million at December 31, 2018 and September 30, 2019, respectively. We estimate an allowance for doubtful accounts on these receivables based on our historical experience, which amounted to 2.2% and 2.6% of funeral receivables at December 31, 2018 and September 30, 2019, respectively. In addition, our other funeral receivables not related to funeral services performed were $0.7 million and $0.6 million at December 31, 2018 and September 30, 2019, respectively.

Our cemetery financed receivables totaled $37.2 million and $39.5 million at December 31, 2018 and September 30, 2019, respectively. The unearned finance charges associated with these receivables were $4.6 million and $4.5 million at December 31, 2018 and September 30, 2019, respectively. 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 4.6% and 4.2% of the total receivables at December 31, 2018 and September 30, 2019, respectively. See Note 7 to the Consolidated Financial Statements included herein for additional information on cemetery financed receivables.

Our cemetery receivables recorded in Accounts Receivable, net also include $1.8 million and $0.1 million related to perpetual care income receivables at December 31, 2018 and September 30, 2019, respectively. See Note 9 to the Consolidated Financial Statements included herein for additional information on our perpetual care trust investments.

Accounts receivable is comprised of the following at December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018		September 30, 2019
Funeral receivables, net of allowance for bad debt of $189 and $206, respectively	$	9,002	$	8,342
Cemetery receivables, net of allowance for bad debt of $580 and $596, respectively	9,688		9,144
Other receivables	207		213
Accounts receivable, net	$	18,897	$	17,699

Preneed cemetery receivables represent payments expected to be received beyond one year from the balance sheet date. Preneed cemetery receivables, net are comprised of the following at December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Preneed cemetery receivables	$	25,568		$	26,618
Less: unearned finance charges	(2,821		)	(2,712		)
Less: allowance for bad debt and contract cancellation	(1,228		)	(1,225		)
Less: balances due on undelivered cemetery preneed contracts	(3,078		)	(3,214		)
Preneed cemetery receivables, net	$	18,441		$	19,467

Bad debt expense totaled $0.6 million and $0.5 million for the three months ended September 30, 2018 and 2019, respectively and $1.5 million and $1.2 million for the nine months ended September 30, 2018 and 2019, respectively.

Capitalized Commissions on Preneed Contracts

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. 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 $156,000 and $140,000 for the three months ended September 30, 2018 and 2019, respectively and $449,000 and $417,000 for the nine months ended September 30, 2018 and 2019, respectively.

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 11 to the Consolidated Financial Statements included herein for additional information related to our capitalized commissions on preneed contracts.

Leases

We have operating and finance leases. We lease certain office facilities, certain funeral homes and equipment under operating leases with original terms ranging from one to nineteen years. Many leases include one or more options to renew, some of which include options to extend the leases for up to 26 years. We lease certain funeral homes under finance leases with original terms ranging from ten to forty years. We do not have lease agreements with residual value guarantees, sale-leaseback terms, material restrictive covenants or related parties. We do not have any material sublease arrangements.

We determine if an arrangement is a lease at inception based on the facts and circumstances of the agreement. A right-of-use (“ROU”) asset represents our right to use the underlying asset for the lease term and the lease liability represents our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized on our Consolidated Balance Sheet at the lease commencement date based on the present value of lease payments over the lease term. As our leases do not provide an implicit interest rate, we use our incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The lease terms used to calculate the ROU asset and related lease liability include options to extend the lease when it is reasonably certain that we will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense, while the expense for finance leases (formerly capital leases) is recognized as depreciation expense and interest expense using the accelerated interest method of recognition. Variable lease payment amounts that cannot be determined at the commencement of the lease such as increases in lease payments based on changes in index rates or usage, are not included in the ROU assets or liabilities. These are expensed as incurred and recorded as variable lease expense. We have real estate lease agreements which require payments for lease and non-lease components and account for these as a single lease component. Leases with an initial term of 12 months or less, that do not include an option to renew the underlying asset, are not recorded on our Consolidated Balance Sheet and expense is recognized on a straight-line basis over the lease term.

Operating lease ROU assets are included in Operating lease right-of-use assets and operating lease liabilities are included in Current portion of operating lease obligations and Obligations under operating leases, net of current portion on our Consolidated Balance Sheet. Finance lease ROU assets are included in Property, plant and equipment, net and finance lease liabilities are included in Current portion of finance lease obligations and Obligations under finance leases, net of current portion on our Consolidated Balance Sheet.

See Notes 2 and 15 to the Consolidated Financial Statements included herein for additional information related to our leases.

Property, Plant and Equipment

Property, plant and equipment (including equipment under finance leases ) are stated at cost. The cost 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 finance leases) is computed based on the straight-line method.

Property, plant and equipment is comprised of the following at December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Land	$	81,012		$	80,801
Buildings and improvements	223,646			226,290
Furniture, equipment and automobiles	81,125			84,002
Property, plant and equipment, at cost	385,783			391,093
Less: accumulated depreciation	(124,945		)	(133,058		)
Property, plant and equipment, net	$	260,838		$	258,035

We recorded depreciation expense of $3.6 million and $3.5 million for the three months ended September 30, 2018 and 2019, respectively and $10.3 million and $10.4 million for the nine months ended September 30, 2018 and 2019, respectively.

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. 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 perform our annual goodwill impairment test as of August 31^steach year. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. We conducted qualitative assessments in 2017 and 2018; however, we performed a quantitative assessment in 2019. In addition to our annual test, 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.

Our quantitative goodwill impairment test involves estimates and management judgment. In the quantitative analysis, we compare the fair value of each reporting unit to its carrying value, including goodwill. If the fair value of the reporting unit exceeds its carrying amount, the goodwill of that reporting unit is not considered impaired. We determine fair value for each reporting unit using both an income approach, weighted 90%, and a market approach, weighted 10%. Our methodology for determining an income-based fair value is based on discounting projected future cash flows. The projected future cash flows include assumptions concerning future operating performance and economic conditions that may differ from actual future cash flows discounted at our weighted average cost of capital based on market participant assumptions. Our methodology for determining a market approach fair value utilizes the guideline public company method, in which we rely on market multiples of comparable companies operating in the same industry as the individual reporting units. In accordance with the guidance, if the fair value of the reporting unit is less than its carrying amount an impairment charge is recorded in an amount equal to the difference.

For our 2019 quantitative assessment, there was no impairment to goodwill as the fair value of our reporting units was greater than the carrying value. However, we recorded a goodwill impairment of $0.5 million during the three and nine months ended September 30, 2019 related to a funeral home business (at a leased facility) that we intend to cease operating in the fourth quarter of 2019. No impairments were recorded to our goodwill during the three and nine months ended September 30, 2018.

Intangible Assets

Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets, net on our Consolidated Balance Sheet. 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. 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 perform our annual intangible assets impairment test as of August 31^steach year. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of the tradename is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative impairment test. We conducted qualitative assessments in 2017 and 2018; however, we performed a quantitative assessment in 2019. In addition to our annual test, 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.

Our quantitative intangible asset impairment test involves estimates and management judgment. Our quantitative analysis is performed using the relief from royalty method, which measures the tradenames by determining the value of the royalties that we are relieved from paying due to our ownership of the asset. We determine the fair value of the asset by discounting the cash flows that represent a savings in lieu of paying a royalty fee for use of the tradename. The discounted cash flow valuation uses projections of future cash flows and includes assumptions concerning future operating performance and economic conditions that may differ from actual future cash flows and the determination and application of an appropriate royalty rate and discount rate. To estimate the royalty rates for the individual tradename, we mainly rely on the profit split method, but also consider the comparable third-party license agreements and the return on asset method. A scorecard is used to assess the relative strength of the individual tradename to further adjust the royalty rates selected under the profit-split method for qualitative factors. In accordance with the guidance, if the fair value of the tradename is less than its carrying amount, then an impairment charge is recorded in an amount equal to the difference.

For our 2019 quantitative assessment, we recorded an impairment for tradenames of $0.2 million for the three and nine months ended September 30, 2019, as the fair value of the tradenames of certain businesses was greater than the carrying value. No impairments were recorded to our intangible assets during the three and nine months ended September 30, 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 17 to the Consolidated Financial Statements included herein for additional information related to 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 15 states in which we operate and combined or unitary income tax returns in 14 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 Sheet.

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.

Income tax expense was $1.2 million and $0.9 million for the three months ended September 30, 2018 and 2019, respectively and $5.1 million and $5.8 million for the nine months ended September 30, 2018 and 2019, respectively.

Below is a breakdown of our income tax expense and effective rate for the three and nine months ended September 30, 2018 and 2019 (in thousands except percentages):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Income tax expense on operations at estimated rate	$	1,028		$	70		$	5,423		$	4,691
Impact of discrete items	159			17			(358		)	219
Impact of divested business	—			860			—			860
Total tax provision	$	1,187		$	947		$	5,065		$	5,770

Tax rate on operations (including discrete items)	35.0		%	5.7		%	26.2		%	27.7		%
Impact of divested business	—		%	56.4		%	—		%	4.8		%
Total effective tax rate	35.0		%	62.1		%	26.2		%	32.5		%

We recorded income taxes before discrete items at an estimated rate of 30.3% and 4.6% for the three months ended September 30, 2018 and 2019, respectively and 28.0% and 26.5% for the nine months ended September 30, 2018 and 2019, respectively. The increase in our total effective tax rate is primarily due to the additional tax expense we recorded related to a divested business previously acquired as a stock acquisition during three and nine months ended September 30, 2019. See Note 4 to the Consolidated Financial Statements included herein, for a discussion of our divested businesses.

Subsequent Events

Management has evaluated the events and transactions during the period subsequent to September 30, 2019 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.

See Note 21 to the Consolidated Financial Statements included herein for additional information related to our subsequent events.

Recently Issued Accounting Standards

9 Months Ended

Sep. 30, 2019

Accounting Changes and Error Corrections [Abstract]

RECENTLY ISSUED ACCOUNTING STANDARDS

Leases

In February 2016, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) related to Leases (Topic 842) and subsequent amendments, collectively referred to as (“Topic 842”) to increase transparency and comparability among organizations by requiring the recognition of ROU assets and lease liabilities on the balance sheet for all leases, including operating leases. The ROU asset represents the right to use the underlying asset for the lease term and the lease liability represents the obligation to make lease payments arising from the lease. Finance leases were not impacted by Topic 842, as finance lease liabilities and the corresponding ROU assets were already recorded on the balance sheet under the previous guidance Topic 840, Leases.

On January 1, 2019, we adopted Topic 842 using the modified retrospective method for all lease arrangements at the beginning of the period of adoption. Results for reporting periods beginning January 1, 2019 are presented under Topic 842, while prior period amounts have not been adjusted and continue to be reported in accordance with Topic 840. While Topic 842 had a material impact on our Consolidated Balance Sheet, it did not have an impact on our Consolidated Statements of Operations or Cash Flows, or liquidity measures, such as debt covenant ratios. It also did not have a material impact on our effective tax rate for the reporting period. The most significant impact was the recognition of ROU assets and lease liabilities for operating leases. For leases that commenced before the effective date of Topic 842, we elected the permitted practical expedients to not reassess the following: (i) whether any expired or existing contracts contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases. We also elected to exclude leases with a term of 12 months or less in the recognized ROU assets and lease liabilities. We have real estate lease agreements which require payments for lease and non-lease components and have elected to account for these as a single lease component. We have elected the short-term lease recognition exemption for all applicable classes of underlying assets.

On January 1, 2019, we recorded operating lease ROU assets of $16.5 million and operating lease liabilities of $17.3 million, related to our real estate and equipment leases, based on the present value of the future lease payments on the date of adoption. Our opening operating lease ROU asset balance included prepaid lease expense and lease incentives on our Consolidated Balance Sheet at December 31, 2018. The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2019 for the adoption of Topic 842 is as follows (in thousands):



	December 31, 2018		Effect of Adoption of Topic 842			January 1, 2019
Assets
Prepaid expenses	$	1,456	$	(148	)	$	1,308
Operating lease right-of-use assets	—		16,470			16,470
			$	16,322
Liabilities
Accrued and other liabilities	$	22,644	$	(274	)	$	22,370
Other long-term liabilities	3,133		(692		)	2,441
Current portion of operating lease obligations	—		2,633			2,633
Obligations under operating leases, net of current portion	—		14,655			14,655
			$	16,322

See Note 15 to the Consolidated Financial Statements included herein for the additional disclosures required by Topic 842.

We have no material leases in which we are the lessor.

Accounting Pronouncements Not Yet Adopted

Financial Instruments - Credit Losses

In June 2016, the FASB issued ASU, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments and subsequent amendments collectively known as (Topic 326). This ASU applies to all entities holding financial assets measured at amortized cost, including loans, trade and financed receivables and other financial instruments. The guidance introduces a new credit reserving model known as Current Expected Credit Loss (“CECL”), which requires earlier recognition of credit losses, while also providing additional transparency about credit risk. The CECL model utilizes a lifetime expected credit loss measurement objective for the recognition of credit losses at the time the financial asset is originated or acquired. The CECL model requires all expected credit losses to be measured based on historical experience, current conditions and reasonable and supportable forecasts about collectability.

This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with earlier application permitted for all entities. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2020 using the modified retrospective approach.

We are in the process of implementing changes to our accounting policies and procedures for this ASU and believe the most notable impact will relate to our processes around the assessment of the adequacy of our allowance for doubtful accounts on trade receivables and the allowance for contract cancellations on financed receivables and the recognition of credit losses. We do not expect the adoption of this ASU to have a material impact on our consolidated financial statements.

In addition, for available-for-sale debt securities, the new guidance prospectively replaces the other-than-temporary impairment model and requires the recognition of an allowance for reductions in a security's fair value attributable to declines in credit quality, instead of a direct write-down of the security, when a valuation decline is determined to be other-than-temporary. We do not expect the impact of the new guidance on available-for-sale securities to be material to our consolidated financial statements upon adoption.

Revenue From Contracts With Customers (Notes)

9 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Revenue From Contracts With Customers

REVENUE FROM CONTRACTS WITH CUSTOMERS

Revenue

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



Three Months Ended September 30, 2019
	Funeral		Cemetery		Total
Services	$	31,400	$	2,733	$	34,133
Merchandise	17,918		2,060		19,978
Cemetery property	—		8,024		8,024
Other revenue	2,199		1,791		3,990
Total	$	51,517	$	14,608	$	66,125



Three Months Ended September 30, 2018
	Funeral		Cemetery		Total
Services	$	30,231	$	2,774	$	33,005
Merchandise	17,525		2,064		19,589
Cemetery property	—		7,435		7,435
Other revenue	2,087		2,125		4,212
Total	$	49,843	$	14,398	$	64,241



Nine Months Ended September 30, 2019
	Funeral		Cemetery		Total
Services	$	97,308	$	8,136	$	105,444
Merchandise	56,261		5,791		62,052
Cemetery property	—		23,406		23,406
Other revenue	6,618		5,438		12,056
Total	$	160,187	$	42,771	$	202,958



Nine Months Ended September 30, 2018
	Funeral		Cemetery		Total
Services	$	94,818	$	8,850	$	103,668
Merchandise	55,539		6,386		61,925
Cemetery property	—		22,808		22,808
Other revenue	6,612		6,462		13,074
Total	$	156,969	$	44,506	$	201,475

Deferred Revenue

Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Contract liabilities:
Deferred preneed cemetery revenue	$	50,445		$	49,903
Less: Balances due on undelivered cemetery preneed contracts⁽¹⁾	(4,448		)	(4,708		)
Deferred preneed cemetery revenue, net	$	45,997		$	45,195

Deferred preneed funeral revenue	$	36,912		$	37,973
Less: Balances due on undelivered funeral preneed contracts⁽²⁾	(8,306		)	(8,451		)
Deferred preneed funeral revenue, net	$	28,606		$	29,522




(1)	$1.4 million and $1.5 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and September 30, 2019, respectively and $3.1 million and $3.2 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and September 30, 2019, respectively.
(2)	$8.3 million and $8.5 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at December 31, 2018 and September 30, 2019, 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 December 31, 2018 and September 30, 2019 was $4.4 million and $4.7 million for preneed cemetery contracts and $8.3 million and $8.5 million for preneed funeral contracts, respectively. 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.

Goodwill (Notes)

9 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

GOODWILL

Many of the former owners and staff of our acquired funeral homes and certain cemeteries have provided high quality service to families for generations, which often represents a substantial portion of the value of a business. 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.

See Note 1 to the Consolidated Financial Statements included herein, for a discussion of the methodology used for our annual goodwill impairment test.

The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet for the year ended December 31, 2018 and period ended September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Goodwill at the beginning of the period	$	287,956		$	303,887
Increase in goodwill related to acquisitions	16,777			—
Decrease in goodwill related to divestitures	—			(4,197		)
Decrease in goodwill related to impairments	(846		)	(509		)
Goodwill at the end of the period	$	303,887		$	299,181

During the three months ended September 30, 2019, we sold a funeral home business with a $4.2 million carrying value of goodwill for a loss recorded in Other, net. See Note 4 to the Consolidated Financial Statements included herein, for a discussion of our divested businesses.

We also recorded a goodwill impairment of $0.5 million in Other, net, related to a funeral home business (at a leased facility) that we intend to cease operating in the fourth quarter of 2019.

DIVESTED OPERATIONS

9 Months Ended

Sep. 30, 2019

Discontinued Operations and Disposal Groups [Abstract]

DIVESTED OPERATIONS

During 2019, we ceased to operate a funeral home business whose lease expired and sold a funeral home business for $0.9 million. In addition, we merged a funeral home business with a business in an existing market. During 2018, our management agreement with a Florida municipality expired and, as a result, we ceased to operate three of our cemetery businesses. We continually review locations to optimize the sustainable earning power and return on our invested capital. We may decide to sell certain non-strategic businesses as a result of these reviews.

The operating results of these divested businesses are reflected in our Consolidated Statements of Operations as shown in the table below (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Revenue	$	1,478		$	108		$	4,712		$	471

Operating income (loss)	345			(31		)	1,130			4
Other, net⁽¹⁾	(349		)	(3,863		)	(349		)	(3,874		)
Income tax benefit (provision)	1			1,149			(219		)	1,211
Net income (loss) from divested operations	$	(3	)	$	(2,745	)	$	562		$	(2,659	)




(1)	Reflects the net loss on disposal of divested businesses.

Preneed Trust Investments

9 Months Ended

Sep. 30, 2019

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 Sheet at December 31, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018			September 30, 2019
Preneed cemetery trust investments, at market value	$	64,549		$	70,503
Less: allowance for contract cancellation	(2,117		)	(2,170		)
Preneed cemetery trust investments, net	$	62,432		$	68,333

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 September 30, 2019, 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 nine months ended September 30, 2019. There are no Level 3 investments in the preneed cemetery trust investment portfolio. See Note 10 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 September 30, 2019 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	$	7,657	$	—	$	—		$	7,657
Fixed income securities:
Foreign debt	2	6,380		125		(471		)	6,034
Corporate debt	2	17,404		812		(660		)	17,556
Preferred stock	2	13,193		1,000		(137		)	14,056
Mortgage-backed securities	2	567		—		(210		)	357
Common stock	1	25,679		1,169		(4,231		)	22,617
Mutual funds:
Fixed Income	2	1,462		36		(69		)	1,429
Trust securities		$	72,342	$	3,142	$	(5,778	)	$	69,706
Accrued investment income		$	797						$	797
Preneed cemetery trust investments									$	70,503
Market value as a percentage of cost									96.4		%

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



Due in one year or less	$	—
Due in one to five years	2,582
Due in five to ten years	12,924
Thereafter	22,497
Total	$	38,003

The cost and fair market values associated with preneed cemetery trust investments at December 31, 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	$	16,194	$	—	$	—		$	16,194
Fixed income securities:
Foreign debt	2	3,802		43		(511		)	3,334
Corporate debt	2	13,987		362		(1,026		)	13,323
Preferred stock	2	11,068		54		(1,146		)	9,976
Mortgage-backed securities	2	666		161		(14		)	813
Common stock	1	24,867		903		(5,436		)	20,334
Trust securities		$	70,584	$	1,523	$	(8,133	)	$	63,974
Accrued investment income		$	575						$	575
Preneed cemetery trust investments									$	64,549
Market value as a percentage of cost									90.6		%

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 Sheet. In the three and nine months ended September 30, 2018 and 2019, 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 September 30, 2019, 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 September 30, 2019 are shown in the following table (in thousands):



	September 30, 2019
	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	$	1,824	$	(130	)	$	1,057	$	(341	)	$	2,881	$	(471	)
Corporate debt	3,465		(434		)	4,777		(226		)	8,242		(660		)
Preferred stock	2,282		(26		)	2,477		(111		)	4,759		(137		)
Mortgage-backed securities	—		—			357		(210		)	357		(210		)
Common stock	12,130		(2,791		)	2,970		(1,440		)	15,100		(4,231		)
Mutual Funds:
Fixed Income	662		(69		)	—		—			662		(69		)
Total temporary impaired securities	$	20,363	$	(3,450	)	$	11,638	$	(2,328	)	$	32,001	$	(5,778	)

Our preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2018 are shown in the following table (in thousands):



	December 31, 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	$	2,140	$	(245	)	$	895	$	(266	)	$	3,035	$	(511	)
Corporate debt	9,918		(813		)	443		(213		)	10,361		(1,026		)
Preferred stock	5,253		(399		)	3,767		(747		)	9,020		(1,146		)
Mortgage-backed securities	—		—			51		(14		)	51		(14		)
Common stock	14,191		(4,012		)	1,190		(1,424		)	15,381		(5,436		)
Total temporary impaired securities	$	31,502	$	(5,469	)	$	6,346	$	(2,664	)	$	37,848	$	(8,133	)

Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Investment income	$	315		$	323		$	1,214		$	1,308
Realized gains	1,376			1,180			2,247			5,001
Realized losses	(1,141		)	(1,527		)	(2,498		)	(3,163		)
Expenses and taxes	(365		)	(396		)	(637		)	(1,081		)
Net change in deferred preneed cemetery receipts held in trust	(185		)	420			(326		)	(2,065		)
	$	—		$	—		$	—		$	—

Purchases and sales of investments in the preneed cemetery trusts for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Purchases	$	(8,165	)	$	(13,488	)	$	(18,423	)	$	(33,299	)
Sales	8,878			11,672			22,776			24,690

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 Sheet at December 31, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018			September 30, 2019
Preneed funeral trust investments, at market value	$	84,803		$	89,802
Less: allowance for contract cancellation	(2,729		)	(2,743		)
Preneed funeral trust investments, net	$	82,074		$	87,059

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 September 30, 2019, 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 nine months ended September 30, 2019. There are no Level 3 investments in the preneed funeral trust investment portfolio. See Note 10 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 September 30, 2019 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	$	24,535	$	—	$	—		$	24,535
Fixed income securities:
U.S treasury debt	1	822		—		—			822
Foreign debt	2	6,371		122		(455		)	6,038
Corporate debt	2	16,774		799		(649		)	16,924
Preferred stock	2	13,002		993		(140		)	13,855
Mortgage-backed securities	2	645		—		(217		)	428
Common stock	1	24,960		1,125		(3,979		)	22,106
Mutual funds:
Fixed income	2	1,415		37		(54		)	1,398
Other investments	2	2,913		—		—			2,913
Trust securities		$	91,437	$	3,076	$	(5,494	)	$	89,019
Accrued investment income		$	783						$	783
Preneed funeral trust investments									$	89,802
Market value as a percentage of cost									97.4		%

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



Due in one year or less	$	—
Due in one to five years	3,480
Due in five to ten years	12,483
Thereafter	22,104
Total	$	38,067

The cost and fair market values associated with preneed funeral trust investments at December 31, 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	$	31,375	$	—	$	—		$	31,375
Fixed income securities:
U.S. treasury debt	1	1,319		3		(19		)	1,303
Foreign debt	2	3,748		44		(503		)	3,289
Corporate debt	2	14,195		294		(1,025		)	13,464
Preferred stock	2	11,500		54		(1,194		)	10,360
Mortgage-backed securities	2	772		168		(18		)	922
Common stock	1	24,803		887		(5,389		)	20,301
Mutual funds:
Fixed income	2	275		—		(29		)	246
Other investments	2	3,006		—		—			3,006
Trust securities		$	90,993	$	1,450	$	(8,177	)	$	84,266
Accrued investment income		$	537						$	537
Preneed funeral trust investments									$	84,803
Market value as a percentage of cost									92.6		%

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 Sheet. In the three and nine months ended September 30, 2018 and 2019, 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 September 30, 2019, 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 September 30, 2019 are shown in the following table (in thousands):



	September 30, 2019
	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	$	822	$	—		$	—	$	—		$	822	$	—
Foreign debt	1,878		(133		)	1,015		(322		)	2,893		(455		)
Corporate debt	2,908		(424		)	4,702		(225		)	7,610		(649		)
Preferred stock	2,077		(26		)	2,550		(114		)	4,627		(140		)
Mortgage-backed securities	4		—			395		(217		)	399		(217		)
Common stock	11,736		(2,687		)	2,848		(1,292		)	14,584		(3,979		)
Mutual Funds:
Fixed income	345		(43		)	264		(11		)	609		(54		)
Total temporary impaired securities	$	19,770	$	(3,313	)	$	11,774	$	(2,181	)	$	31,544	$	(5,494	)

Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2018 are shown in the following table (in thousands):



	December 31, 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	$	—	$	—		$	1,181	$	(19	)	$	1,181	$	(19	)
Foreign debt	2,180		(251		)	850		(252		)	3,030		(503		)
Corporate debt	9,990		(814		)	434		(211		)	10,424		(1,025		)
Preferred stock	5,967		(460		)	3,673		(734		)	9,640		(1,194		)
Mortgage-backed securities	11		—			120		(18		)	131		(18		)
Common stock	14,327		(4,035		)	1,155		(1,354		)	15,482		(5,389		)
Mutual funds:
Fixed income	—		—			246		(29		)	246		(29		)
Total temporary impaired securities	$	32,475	$	(5,560	)	$	7,659	$	(2,617	)	$	40,134	$	(8,177	)

Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Investment income	$	362		$	328		$	1,253		$	1,310
Realized gains	1,425			1,114			4,332			4,920
Realized losses	(1,232		)	(1,540		)	(2,623		)	(1,964		)
Expenses and taxes	(190		)	(226		)	(668		)	(511		)
Net change in deferred preneed funeral receipts held in trust	(365		)	324			(2,294		)	(3,755		)
	$	—		$	—		$	—		$	—

Purchases and sales of investments in the preneed funeral trusts for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Purchases	$	(9,144	)	$	(12,129	)	$	(19,584	)	$	(31,325	)
Sales	9,424			11,393			23,636			24,994

Preneed Cemetery Receivables

9 Months Ended

Sep. 30, 2019

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 Other revenue. In substantially all cases, we receive an initial down payment at the time the contract is signed.

Our cemetery financed receivables at December 31, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018			September 30, 2019
Accounts receivable, including unearned finance charges and allowance for contract cancellations of $2,405 and $2,412, respectively	$	11,676	⁽¹⁾	$	12,903	⁽¹⁾
Preneed receivables, including unearned finance charges and allowance for contract cancellations of $4,049 and $3,937, respectively	25,568		⁽²⁾	26,618		⁽²⁾
Preneed cemetery financed receivables	$	37,244		$	39,521




(1)	$1.4 million and $1.5 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and September 30, 2019, respectively.
(2)	$3.1 million and $3.2 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and September 30, 2019, respectively.

The unearned finance charges associated with these receivables are $4.6 million and $4.5 million at December 31, 2018 and September 30, 2019, respectively.

We determine an allowance for customer cancellations and refunds on contracts in which revenue has been recognized on sales of cemetery interment rights. We have a collections policy where past due notifications are sent to the customer beginning at 15 days past due and periodically thereafter until the contract is cancelled or payment is received. We reserve 100% of the receivables on contracts in which the revenue has been recognized and payments are 90 days past due or more, which was 4.2% of the total receivables on recognized sales at September 30, 2019. 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 nine months ended September 30, 2019, the change in the allowance for contract cancellations is as follows (in thousands):



	September 30, 2019
Beginning balance	$	1,808
Write-offs and cancellations	(598		)
Provision	611
Ending balance	$	1,821

The aging of preneed cemetery financed receivables as of September 30, 2019 is as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financed Receivables
Recognized revenue	$	510	$	288	$	101	$	1,151	$	2,050	$	27,676	$	29,726
Deferred revenue	203		81		63		279		626		9,169		9,795
Total	$	713	$	369	$	164	$	1,430	$	2,676	$	36,845	$	39,521

Receivables from Preneed Trusts

9 Months Ended

Sep. 30, 2019

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, 2018 and September 30, 2019, receivables from preneed trusts are as follows (in thousands):



	December 31, 2018			September 30, 2019
Preneed trust funds, at cost	$	17,601		$	18,545
Less: allowance for contract cancellation	(528		)	(556		)
Receivables from preneed trusts, net	$	17,073		$	17,989

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 September 30, 2019 and December 31, 2018. 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 September 30, 2019 is as follows (in thousands):



	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,443	$	4,443
Fixed income investments	11,558		11,558
Mutual funds and common stocks	2,539		2,618
Annuities	5		5
Total	$	18,545	$	18,624

The composition of the preneed trust funds at December 31, 2018 is as follows (in thousands):



	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,172	$	4,172
Fixed income investments	10,668		10,668
Mutual funds and common stocks	2,755		2,709
Annuities	6		6
Total	$	17,601	$	17,555

Cemetery Perpetual Care Trust Investments

9 Months Ended

Sep. 30, 2019

Cemetery Perpetual Care Trust Investments [Abstract]

CEMETERY PERPETUAL CARE TRUST INVESTMENTS

Care trusts’ corpus on our Consolidated Balance Sheet represents the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018			September 30, 2019
Trust assets, at market value	$	44,071		$	48,397
Obligations due from trust	(577		)	(626		)
Care trusts’ corpus	$	43,494		$	47,771

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 Other revenue. Trust management fees charged by CSV RIA are included in revenue in the period in which they are earned. At September 30, 2019, 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 nine months ended September 30, 2019. There are no Level 3 investments in the cemetery perpetual care trust investment portfolio. See Note 10 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 September 30, 2019 (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	4,182	$	—	$	—		$	4,182
Fixed income securities:
Foreign debt	2	4,683		98		(336		)	4,445
Corporate debt	2	11,935		654		(500		)	12,089
Preferred stock	2	10,191		708		(94		)	10,805
Mortgage-backed securities	2	355		—		(132		)	223
Common stock	1	16,101		687		(2,577		)	14,211
Mutual funds:
Fixed Income	2	1,901		63		(77		)	1,887
Trust securities		$	49,348	$	2,210	$	(3,716	)	$	47,842
Accrued investment income		$	555						$	555
Cemetery perpetual care investments									$	48,397
Market value as a percentage of cost									96.9		%

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



Due in one year or less	$	—
Due in one to five years	1,710
Due in five to ten years	8,600
Thereafter	17,252
Total	$	27,562

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2018 (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	11,144	$	—	$	—		$	11,144
Fixed income securities:
Foreign debt	2	2,872		27		(385		)	2,514
Corporate debt	2	9,956		227		(730		)	9,453
Preferred stock	2	8,141		37		(820		)	7,358
Mortgage-backed securities	2	417		101		(9		)	509
Common stock	1	15,562		542		(3,395		)	12,709
Trust securities		$	48,092	$	934	$	(5,339	)	$	43,687
Accrued investment income		$	384						$	384
Cemetery perpetual care investments									$	44,071
Market value as a percentage of cost									90.8		%

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 nine months ended September 30, 2018 and 2019, 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 September 30, 2019, 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 September 30, 2019 are shown in the following table (in thousands):



	September 30, 2019
	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	$	1,368	$	(88	)	$	734	$	(248	)	$	2,102	$	(336	)
Corporate debt	1,971		(342		)	3,425		(158		)	5,396		(500		)
Preferred stock	2,542		(25		)	1,549		(69		)	4,091		(94		)
Mortgage-backed securities	—		—			223		(132		)	223		(132		)
Common stock	7,753		(1,703		)	1,885		(874		)	9,638		(2,577		)
Mutual Funds:
Fixed Income	601		(77		)	—		—			601		(77		)
Total temporary impaired securities	$	14,235	$	(2,235	)	$	7,816	$	(1,481	)	$	22,051	$	(3,716	)

Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended December 31, 2018 are shown in the following table (in thousands):



	December 31, 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	$	1,619	$	(189	)	$	639	$	(196	)	$	2,258	$	(385	)
Corporate debt	7,006		(587		)	301		(143		)	7,307		(730		)
Preferred stock	3,586		(279		)	2,787		(541		)	6,373		(820		)
Mortgage-backed securities	—		—			32		(9		)	32		(9		)
Common stock	9,010		(2,557		)	733		(838		)	9,743		(3,395		)
Total temporary impaired securities	$	21,221	$	(3,612	)	$	4,492	$	(1,727	)	$	25,713	$	(5,339	)

Perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Realized gains	$	435		$	291		$	739		$	1,315
Realized losses	(363		)	(414		)	(889		)	(855		)
Net change in care trusts’ corpus	(72		)	123			150			(460		)
Total	$	—		$	—		$	—		$	—

Perpetual care trust investment security transactions recorded in Other revenue for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Investment income	$	1,158		$	1,220		$	3,749		$	3,414
Realized loss, net	(241		)	(232		)	(955		)	(512		)
Total	$	917		$	988		$	2,794		$	2,902

Purchases and sales of investments in the perpetual care trusts for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Purchases	$	(5,185	)	$	(7,680	)	$	(11,856	)	$	(21,954	)
Sales	6,149			6,599			15,545			14,578

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2019
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 $7.1 million at September 30, 2019 based on the last traded or broker quoted price. The fair value of the 6.625% senior notes due 2026 was $334.0 million at September 30, 2019 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 Sheet as having met the criteria for fair value measurement. As of September 30, 2019, 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 6 and 9 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

9 Months Ended

Sep. 30, 2019

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, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018		September 30, 2019
Prepaid agreements not-to-compete, net of accumulated amortization of $6,672 and $7,185, respectively	$	4,048	$	3,631
Tradenames	17,635		17,414
Capitalized commissions on preneed contracts, net of accumulated amortization of $569 and $986, respectively	2,717		2,805
Other	25		178
Intangible and other non-current assets, net	$	24,425	$	24,028

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 $160,000 and $177,000 for the three months ended September 30, 2018 and 2019, respectively and $452,000 and $513,000 for the nine months ended September 30, 2018 and 2019, respectively.

Our tradenames have indefinite lives and therefore are not amortized. For our 2019 quantitative assessment, we recorded an impairment for tradenames of $0.2 million for the three and nine months ended September 30, 2019, as the fair value of the tradenames of certain businesses was greater than the carrying value.

Long-Term Debt

9 Months Ended

Sep. 30, 2019

Debt Disclosure [Abstract]

LONG-TERM DEBT

On May 31, 2018, we completed the issuance of $325.0 million in aggregate principal amount of our 6.625% Senior Notes due 2026 (the “Senior Notes”) and related guarantees in a private offering under Rule 144A and Regulation S of the Securities Act. See Note 13 to the Consolidated Financial Statements included herein for further discussion of our Senior Notes.

On May 31, 2018, we used $291.4 million of the net proceeds from the sale of the Senior Notes to repay all amounts outstanding under our former secured credit facility, dated as of August 20, 2012 (as amended, the “Former Credit Agreement”). In connection with the repayment in full of all amounts due thereunder, the Former Credit Agreement was retired.

On May 31, 2018, we entered into a $150.0 million senior secured revolving credit facility (the “Credit Facility”) with the financial institutions party thereto, as lenders, and Bank of America, N.A., as administrative agent. Our obligations under the 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”). The Credit Facility also contains an accordion provision feature allowing for future increases in the facility size by an additional amount of up to $75.0 million. The Credit Facility matures on May 31, 2023.

Our long-term debt consisted of the following at December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Credit Facility	$	27,100		$	18,000
Acquisition debt	8,940			7,813
Debt issuance costs, net of accumulated amortization of $109 and $276, respectively	(955		)	(900		)
Less: current portion	(2,015		)	(1,679		)
Total long-term debt	$	33,070		$	23,234

As of September 30, 2019, we had outstanding borrowings under the Credit Facility of $18.0 million. We had one letter of credit issued on November 30, 2018 and outstanding under the Credit Facility for $2.0 million, which bears interest at 2.125% and will expire on November 25, 2019. The letter of credit automatically renews annually and secures our obligations under our various self-insured policies. Outstanding borrowings under our Credit Facility bear interest at either a prime rate or a LIBOR rate, plus an applicable margin based upon our leverage ratio. As of September 30, 2019, the prime rate margin was equivalent to 1.00% and the LIBOR margin was 2.00%. The weighted average interest rate on our Credit Facility was 3.9% and 4.0% for the three and nine months ended September 30, 2019, respectively. The weighted average interest rate on our Former Credit Agreement was 4.0% for the six months ended June 30, 2018.

We have no material assets or operations independent of our subsidiaries. All assets and operations are held and conducted by subsidiaries, each of which have fully and unconditionally guaranteed our obligations under the Credit Facility. Additionally, we do not currently have any significant restrictions on our ability to receive dividends or loans from any Credit Facility Guarantors.

We were in compliance with the covenants contained in the Credit Facility as of September 30, 2019, with a leverage ratio of 4.89 to 1.00 and a fixed charge coverage ratio of 2.20 to 1.00.

Amortization of debt issuance costs related to our Credit Facility was $59,000 and $167,000 for the three and nine months ended September 30, 2019, respectively and amortization of debt issuance costs related to our Former Credit Agreement was $41,000 and $172,000 for the three and six months ended June 30, 2018, respectively.

Acquisition debt consisted of deferred purchase price and promissory notes payable to sellers. Imputed interest expense related to our acquisition debt was $191,000 and $152,000 for the three months ended September 30, 2018 and 2019, respectively and $616,000 and $481,000 for the nine months ended September 30, 2018 and 2019, respectively.

Convertible Subordinated Notes

9 Months Ended

Sep. 30, 2019

Convertible Subordinated Notes [Abstract]

Convertible Subordinated Notes

CONVERTIBLE SUBORDINATED NOTES

On March 19, 2014, we issued $143.75 million aggregate principal amount of our 2.75% convertible notes due March 15, 2021 (the “Convertible Notes”). The Convertible Notes have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), and were offered only to “qualified institutional buyers” in compliance with Rule 144A under the Securities Act. The Convertible Notes are governed by an indenture dated as of March 19, 2014 between Wilmington Trust, National Association, as Trustee, and us. 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 privately-negotiated exchanges (the “Exchange”) of $115.0 million in aggregate principal amount of Convertible Notes, which represented 80% of the aggregate principal amount of our Convertible Notes then outstanding, with a limited number of convertible noteholders, for $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. 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 $28.8 million. See Note 12 to the Consolidated Financial Statements included herein for further discussion of our Former Credit Agreement.

On December 24, 2018, we completed privately-negotiated repurchases of an additional $22.4 million in aggregate principal amount of Convertible Notes, which represented 78% of the aggregate principal amount of our Convertible Notes then outstanding for $22.9 million in cash (plus accrued interest of approximately $0.2 million totaling $23.0 million). The consideration for the repurchases was funded from our Credit Facility. Following these repurchases, the aggregate principal amount of our Convertible Notes outstanding was reduced to $6.3 million.

On April 4, 2019, we completed a privately-negotiated repurchase of an additional $25,000 in aggregate principal amount of Convertible Notes then outstanding for $27,163.

The Convertible Notes are general unsecured obligations and are subordinated in the right of payment to all of our existing and future senior indebtedness and equal in right of payment with our other existing and future subordinate indebtedness. 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 $22.56 per share of common stock. The adjusted conversion rate of the Convertible Notes, in effect at September 30, 2019, is 45.3695 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an adjusted conversion price of $22.04 per share of common stock.

The carrying values of the liability and equity components of the Convertible Notes at December 31, 2018 and September 30, 2019 are reflected on our Consolidated Balance Sheet as follows (in thousands):



	December 31, 2018			September 30, 2019
Long-term liabilities:
Principal amount	$	6,346		$	6,319
Unamortized discount of liability component	(560		)	(382		)
Convertible Notes issuance costs, net of accumulated amortization of $106 and $125, respectively	(54		)	(35		)
Carrying value of the liability component	$	5,732		$	5,902

Carrying value of the equity component	$	789		$	789

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 Sheet at December 31, 2018 and September 30, 2019.

The fair value of the Convertible Notes, which are Level 2 measurements, was $7.1 million at September 30, 2019.

Interest expense on the Convertible Notes included contractual coupon interest expense of $198,000 and $43,000 for the three months ended September 30, 2018 and 2019, respectively and $1,700,000 and $131,000 for the nine months ended September 30, 2018 and 2019, respectively. Accretion of the discount on the Convertible Notes was $246,000 and $61,000 for the three months ended September 30, 2018 and 2019, respectively and $1,961,000 and $178,000 for the nine months ended September 30, 2018 and 2019, respectively. Amortization of debt issuance costs related to our Convertible Notes was $27,000 and $6,000 for the three months ended September 30, 2018 and 2019, respectively and $221,000 and $19,000 for the nine months ended September 30, 2018 and 2019, respectively.

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 17 months of the Convertible Notes. The effective interest rate on the unamortized debt discount for both the three and nine months ended September 30, 2018 and 2019 was 11.4%. The effective interest rate on the unamortized debt issuance costs for both the three and nine months ended September 30, 2018 and 2019 was 3.2%.

Senior Notes (Notes)

9 Months Ended

Sep. 30, 2019

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. We incurred $1.4 million in transaction costs related to the Senior Notes. See Note 12 to the Consolidated Financial Statements included herein for further discussion of the repayment of our Former Credit Agreement.

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 certain of our existing subsidiaries.

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 80 months of the Senior Notes. The effective interest rate on the unamortized debt discount for both the three and nine months ended September 30, 2018 and 2019 was 6.87%. The effective interest rate on the unamortized debt issuance costs for both the three and nine months ended September 30, 2018 and 2019 was 6.69%.

The carrying value of the Senior Notes at December 31, 2018 and September 30, 2019 is reflected on our Consolidated Balance Sheet as follows (in thousands):



	December 31, 2018			September 30, 2019
Long-term liabilities:
Principal amount	$	325,000		$	325,000
Debt discount, net of accumulated amortization of $273 and $639, respectively	(4,602		)	(4,236		)
Debt issuance costs, net of accumulated amortization of $77 and $180, respectively	(1,290		)	(1,187		)
Carrying value of the Senior Notes	$	319,108		$	319,577

The fair value of the Senior Notes, which are Level 2 measurements, was $334.0 million at September 30, 2019.

Interest expense on the Senior Notes included contractual coupon interest expense of $5.4 million for both the three months ended September 30, 2018 and 2019 and $7.2 million and $16.1 million for the nine months ended September 30, 2018 and 2019, respectively. Amortization of the debt discount on the Senior Notes was $116,000 and $124,000 for the three months ended September 30, 2018 and 2019, respectively and $154,000 and $366,000 for the nine months ended September 30, 2018 and 2019, respectively. Amortization of debt issuance costs on the Senior Notes was $33,000 and $35,000 for the three months ended September 30, 2018 and 2019, respectively and $44,000 and $103,000 for the nine months ended September 30, 2018 and 2019, respectively.

LEASES

9 Months Ended

Sep. 30, 2019

Leases [Abstract]

LEASES

The components of lease cost for the three and nine months ended September 30, 2019 are as follows (in thousands):



	Income Statement Classification	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Operating lease cost	Facilities and grounds expense⁽¹⁾	$	899	$	2,762
Short-term lease cost	Facilities and grounds expense⁽¹⁾	$	73	$	206

Finance lease cost:
Depreciation of leased assets	Depreciation and amortization⁽²⁾	$	131	$	395
Interest on lease liabilities	Interest expense	129		392
Total finance lease cost		260		787
Total lease cost		$	1,232	$	3,755




(1)	Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations.
(2)	Depreciation and amortization expense is included within Field depreciation and Home office depreciation and amortization on our Consolidated Statements of Operations.

Variable lease expense was immaterial for the three and nine months ended September 30, 2019.

Supplemental cash flow information related to our leases for the nine months ended September 30, 2019 is as follows (in thousands):



	Nine Months Ended September 30, 2019
Cash paid for operating leases included in operating activities	$	2,921
Cash paid for finance leases included in financing activities	669

Right-of-use assets obtained in exchange for new leases for the nine months ended September 30, 2019 is as follows (in thousands):



	Nine Months Ended September 30, 2019
Right-of-use assets obtained in exchange for new operating lease liabilities⁽¹⁾	$	8,175
Right-of-use assets obtained in exchange for new finance lease liabilities	—




(1)	During the three months ended June 30, 2019, we modified an existing operating lease to extend the term through 2030. As a result of this modification, we increased our lease liabilities and right-of-use assets by $8.2 million.

Supplemental balance sheet information related to leases as of September 30, 2019 is as follows (in thousands):



Lease Type	Balance Sheet Classification	September 30, 2019
Operating lease right-of-use assets	Operating lease right-of-use assets	$	22,628
Finance lease right-of-use assets⁽¹⁾	Property, plant and equipment, net	5,322
Total right-of-use assets		$	27,950

Operating lease current liabilities	Current portion of operating lease obligations	$	1,524
Finance lease current liabilities	Current portion of finance lease obligations	282
Total current lease liabilities		1,806

Operating lease non-current liabilities	Obligations under operating leases, net of current portion	21,758
Finance lease non-current liabilities	Obligations under finance leases, net of current portion	5,929
Total non-current lease liabilities		27,687

Total lease liabilities		$	29,493




(1)	Finance lease right-of-use assets are presented net of accumulated depreciation of $2.0 million.

The average lease terms and discount rates as of September 30, 2019 are as follows:



	Weighted-average remaining lease term (years)	Weighted-average discount rate
Operating leases	11.2	8.1	%
Finance leases	7.2	8.2	%

The aggregate future lease payments for operating and finance leases as of September 30, 2019 are as follows (in thousands):



	Operating			Finance
Lease payments due:
Remainder of 2019	$	975		$	206
2020	3,277			828
2021	3,632			836
2022	3,283			860
2023	3,186			860
Thereafter	20,934			7,082
Total lease payments	35,287			10,672
Less: Interest	(12,005		)	(4,461		)
Present value of lease liabilities	$	23,282		$	6,211

As of September 30, 2019, we had no additional significant operating or finance leases that had not yet commenced.

LEASES

The components of lease cost for the three and nine months ended September 30, 2019 are as follows (in thousands):



	Income Statement Classification	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Operating lease cost	Facilities and grounds expense⁽¹⁾	$	899	$	2,762
Short-term lease cost	Facilities and grounds expense⁽¹⁾	$	73	$	206

Finance lease cost:
Depreciation of leased assets	Depreciation and amortization⁽²⁾	$	131	$	395
Interest on lease liabilities	Interest expense	129		392
Total finance lease cost		260		787
Total lease cost		$	1,232	$	3,755




(1)	Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations.
(2)	Depreciation and amortization expense is included within Field depreciation and Home office depreciation and amortization on our Consolidated Statements of Operations.

Variable lease expense was immaterial for the three and nine months ended September 30, 2019.

Supplemental cash flow information related to our leases for the nine months ended September 30, 2019 is as follows (in thousands):



	Nine Months Ended September 30, 2019
Cash paid for operating leases included in operating activities	$	2,921
Cash paid for finance leases included in financing activities	669

Right-of-use assets obtained in exchange for new leases for the nine months ended September 30, 2019 is as follows (in thousands):



	Nine Months Ended September 30, 2019
Right-of-use assets obtained in exchange for new operating lease liabilities⁽¹⁾	$	8,175
Right-of-use assets obtained in exchange for new finance lease liabilities	—




(1)	During the three months ended June 30, 2019, we modified an existing operating lease to extend the term through 2030. As a result of this modification, we increased our lease liabilities and right-of-use assets by $8.2 million.

Supplemental balance sheet information related to leases as of September 30, 2019 is as follows (in thousands):



Lease Type	Balance Sheet Classification	September 30, 2019
Operating lease right-of-use assets	Operating lease right-of-use assets	$	22,628
Finance lease right-of-use assets⁽¹⁾	Property, plant and equipment, net	5,322
Total right-of-use assets		$	27,950

Operating lease current liabilities	Current portion of operating lease obligations	$	1,524
Finance lease current liabilities	Current portion of finance lease obligations	282
Total current lease liabilities		1,806

Operating lease non-current liabilities	Obligations under operating leases, net of current portion	21,758
Finance lease non-current liabilities	Obligations under finance leases, net of current portion	5,929
Total non-current lease liabilities		27,687

Total lease liabilities		$	29,493




(1)	Finance lease right-of-use assets are presented net of accumulated depreciation of $2.0 million.

The average lease terms and discount rates as of September 30, 2019 are as follows:



	Weighted-average remaining lease term (years)	Weighted-average discount rate
Operating leases	11.2	8.1	%
Finance leases	7.2	8.2	%

The aggregate future lease payments for operating and finance leases as of September 30, 2019 are as follows (in thousands):



	Operating			Finance
Lease payments due:
Remainder of 2019	$	975		$	206
2020	3,277			828
2021	3,632			836
2022	3,283			860
2023	3,186			860
Thereafter	20,934			7,082
Total lease payments	35,287			10,672
Less: Interest	(12,005		)	(4,461		)
Present value of lease liabilities	$	23,282		$	6,211

As of September 30, 2019, we had no additional significant operating or finance leases that had not yet commenced.

COMMITMENTS AND CONTINGENCIES (Notes)	9 Months Ended
COMMITMENTS AND CONTINGENCIES (Notes)	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Faria, et al. v. Carriage Funeral Holdings, Inc., Superior Court of California, Contra Costa County, Case No. MSC18-00606. On March 26, 2018, six Plaintiffs filed a putative class action against Carriage Funeral Holdings, Inc., our subsidiary, their alleged employer, on behalf of themselves and all similarly situated current and former employees. Plaintiffs seek monetary damages and claim that Carriage Funeral Holdings, Inc. failed to pay minimum wages, provide meal and rest breaks, provide accurately itemized wage statements, reimburse employees for required expenses, and provide wages when due. Plaintiffs also claim that Carriage Funeral Holdings, Inc. violated California Business and Professions Code §17200 et seq. On June 5, 2018, Plaintiffs filed a First Amended Complaint to add a claim under the California Private Attorney General Act. On October 23, 2018, the parties mediated this matter and executed a Memorandum of Understanding for class settlement. In February 2019, a Class Action Settlement Agreement was fully executed, which was preliminarily approved by the Court. The class claims process is underway. At December 31, 2018, we accrued $650,000 for the estimated settlement amount related to this case. See Note 21 to the Consolidated Financial Statements included herein for further discussion of the expected final settlement of this matter.

Stockholders' Equity

9 Months Ended

Sep. 30, 2019

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

STOCKHOLDERS' EQUITY

STOCKHOLDERS’ EQUITY

Stock-Based Compensation Plans

During the nine months ended September 30, 2019, 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, however, 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 September 30, 2019 is as follows (shares in thousands):



	Shares Reserved		Shares Available to Issue	Options Outstanding	Performance Awards Outstanding ⁽²⁾
Amended and Restated 2006 Plan	—		—	940	—
2017 Plan	2,709	⁽¹⁾	1,952	136	501
Total	2,709		1,952	1,076	501




(1)	Amount includes approximately 1,154,000 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

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for restricted stock awards of $215,000 and $196,000, for the three months ended September 30, 2018 and 2019, respectively and $681,000 and $624,000 for the nine months ended September 30, 2018 and 2019, respectively.

As of September 30, 2019, we had $1.7 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 1.7 years.

Stock Options

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for stock options of $238,000 and $160,000, for the three months ended September 30, 2018 and 2019, respectively and $955,000 and $513,000 for the nine months ended September 30, 2018 and 2019, respectively.

Performance Awards

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for performance awards of $344,000 and $61,000 for the three months ended September 30, 2018 and 2019, respectively and $964,000 and $138,000 for the nine months ended September 30, 2018 and 2019, respectively.

Employee Stock Purchase Plan

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for the ESPP totaling $58,000 for both the three months ended September 30, 2018 and 2019 and $208,000 and $224,000 for the nine months ended September 30, 2018 and 2019, respectively.

Director Compensation

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, related to annual retainers and common stock awards of $133,000 and $113,000 for the three months ended September 30, 2018 and 2019, respectively and $336,000 and $341,000 for the nine months ended September 30, 2018 and 2019, respectively.

Share Repurchase

During the nine months ended September 30, 2019, we repurchased 400,000 shares of common stock for a total cost of $7.8 million at an average cost of $19.39 per share pursuant to our share repurchase program. At September 30, 2019, we had approximately $0.6 million available for repurchases under our share repurchase program.

Cash Dividends

During the nine months ended September 30, 2018 and 2019, our Board declared the following dividends payable on the dates below (in thousands, except per share amounts):



2018	Per Share		Dollar Value
March 1^st	$	0.075	$	1,207
June 1^st	$	0.075	$	1,433
September 1^st	$	0.075	$	1,436

2019	Per Share		Dollar Value
March 1^st	$	0.075	$	1,360
June 3^rd	$	0.075	$	1,365
September 1^st	$	0.075	$	1,336

Accumulated other comprehensive income

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



	Accumulated Other Comprehensive Income
Balance at December 31, 2018	$	—
Decrease in net unrealized gains associated with available-for-sale securities of the trusts	(6,560		)
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	6,560
Balance at September 30, 2019	$	—

Earnings Per Share

9 Months Ended

Sep. 30, 2019

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 nine months ended September 30, 2018 and 2019 (in thousands, except per share data):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Numerator for basic and diluted earnings per share:
Net income	$	2,200		$	577		$	14,303		$	11,964
Less: Earnings allocated to unvested restricted stock	(11		)	(3		)	(79		)	(52		)
Income attributable to common stockholders	$	2,189		$	574		$	14,224		$	11,912

Denominator:
Denominator for basic earnings per common share - weighted average shares outstanding	19,060			17,737			17,701			17,917
Effect of dilutive securities:
Stock options	101			31			123			34
Convertible Notes	—			—			449			—
Denominator for diluted earnings per common share - weighted average shares outstanding	19,161			17,768			18,273			17,951

Basic earnings per common share:	$	0.11		$	0.03		$	0.80		$	0.66
Diluted earnings per common share:	$	0.11		$	0.03		$	0.78		$	0.66

The fully diluted weighted average shares outstanding for the nine months ended September 30, 2018 and the corresponding calculation of fully diluted earnings per share, include 449,000 shares that would have been issued upon 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. For the three months ended September 30, 2018, there were no shares that would have been issued upon conversion under the if-converted method. For the three and nine months ended September 30, 2019, there were no shares that would have been issued upon conversion under the if-converted method.

For the three and nine months ended September 30, 2018, 1,065,000 and 1,041,000 stock options were excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect. For the three and nine months ended September 30, 2019, 901,000 and 974,000 stock options were excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect.

Major Segments of Business

9 Months Ended

Sep. 30, 2019

Segment Reporting [Abstract]

MAJOR SEGMENTS OF BUSINESS

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



	Funeral		Cemetery		Corporate			Consolidated
Revenue:
Three Months Ended September 30, 2019	$	51,517	$	14,608	$	—		$	66,125
Three Months Ended September 30, 2018	49,843		14,398		—			64,241

Nine Months Ended September 30, 2019	$	160,187	$	42,771	$	—		$	202,958
Nine Months Ended September 30, 2018	156,969		44,506		—			201,475

Operating income (loss):
Three Months Ended September 30, 2019	$	14,124	$	3,932	$	(6,112	)	$	11,944
Three Months Ended September 30, 2018	13,644		3,470		(6,849		)	10,265

Nine Months Ended September 30, 2019	$	46,824	$	12,083	$	(18,174	)	$	40,733
Nine Months Ended September 30, 2018	45,962		12,165		(20,754		)	37,373

Income (loss) before income taxes:
Three Months Ended September 30, 2019	$	9,312	$	3,885	$	(11,673	)	$	1,524
Three Months Ended September 30, 2018	13,417		3,560		(13,590		)	3,387

Nine Months Ended September 30, 2019	$	41,591	$	12,324	$	(36,181	)	$	17,734
Nine Months Ended September 30, 2018	45,244		12,406		(38,282		)	19,368

Total assets:
September 30, 2019	$	693,718	$	237,825	$	20,605		$	952,148
December 31, 2018	686,470		226,475		4,557			917,502

Supplementary Data

9 Months Ended

Sep. 30, 2019

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, 2018 and September 30, 2019 (in thousands):



	December 31, 2018		September 30, 2019
Prepaid and other current assets:
Prepaid expenses	$	1,456	$	1,479
Federal income taxes receivable	923		—
State income taxes receivable	422		173
Other current assets	210		112
Total prepaid and other current assets	$	3,011	$	1,764

Accrued and other liabilities:
Accrued salaries and wages	$	4,088	$	2,804
Accrued incentive compensation	7,395		5,846
Accrued vacation	2,358		2,304
Accrued insurance	3,188		3,700
Accrued interest	1,856		7,235
Accrued ad valorem and franchise taxes	904		2,158
Accrued commissions	441		553
Federal income taxes payable	962		3,359
Deferred rent	274		—
Other accrued liabilities	1,178		1,311
Total accrued and other liabilities	$	22,644	$	29,270

Other long-term liabilities:
Deferred rent	$	692	$	—
Incentive compensation	1,563		1,246
Contingent consideration	878		689
Total other long-term liabilities	$	3,133	$	1,935

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS On October 9, 2019, we acquired four funeral home businesses in Buffalo, New York for $15.3 million in cash. The consideration for this acquisition was funded through a combination of cash on hand and borrowings under our Credit Facility. On October 28, 2019, we acquired one funeral home and cemetery combination business, two funeral home businesses and ancillary services and businesses, which include an onsite crematory, care center, flower shop and pet cremation in the Dallas, Texas area for $23.6 million in cash. The consideration for this acquisition was funded through borrowings under our Credit Facility. On October 29, 2019, the court issued final approval of the Faria, et al. v. Carriage Funeral Holdings, Inc., Class Action Settlement Agreement and the settlement amount of $676,000 is expected to be paid in the fourth quarter of 2019.

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

9 Months Ended

Sep. 30, 2019

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

The performance obligation is satisfied at the date of the service or the delivery of the merchandise as control has transferred to the customer and the benefit has concluded in the following manner:


•	we have the right to payment;


•	the customer has title to merchandise;


•	the deceased has used the merchandise or has been a part of the service; and


•	the customer directed the use of the merchandise or the plan of the service.

Revenue Recognition - Cemetery Operations


•	we have the right to payment;


•	the customer has title to merchandise;


•	the deceased has used the merchandise or has been a part of the service; and


•	the customer directed the use of the merchandise or the plan of the service.

See Note 5 to the Consolidated Financial Statements included herein for additional information on our revenue.

Arrangements with Multiple Performance Obligations

Preneed Funeral and Cemetery Trust Funds

See Notes 6, 7 and 9 to the Consolidated Financial Statements herein for additional information related to our trust funds.

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 17 to the Consolidated Financial Statements included herein for additional information related to our stock-based compensation plans.

Accounting Pronouncements Not Yet Adopted

Financial Instruments - Credit Losses

Subsequent Events, Policy

Subsequent Events

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

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Receivables

Accounts receivable is comprised of the following at December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018		September 30, 2019
Funeral receivables, net of allowance for bad debt of $189 and $206, respectively	$	9,002	$	8,342
Cemetery receivables, net of allowance for bad debt of $580 and $596, respectively	9,688		9,144
Other receivables	207		213
Accounts receivable, net	$	18,897	$	17,699



	December 31, 2018			September 30, 2019
Preneed cemetery receivables	$	25,568		$	26,618
Less: unearned finance charges	(2,821		)	(2,712		)
Less: allowance for bad debt and contract cancellation	(1,228		)	(1,225		)
Less: balances due on undelivered cemetery preneed contracts	(3,078		)	(3,214		)
Preneed cemetery receivables, net	$	18,441		$	19,467

Property, Plant and Equipment

Property, plant and equipment is comprised of the following at December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Land	$	81,012		$	80,801
Buildings and improvements	223,646			226,290
Furniture, equipment and automobiles	81,125			84,002
Property, plant and equipment, at cost	385,783			391,093
Less: accumulated depreciation	(124,945		)	(133,058		)
Property, plant and equipment, net	$	260,838		$	258,035

Schedule of Income Tax Provisions



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Income tax expense on operations at estimated rate	$	1,028		$	70		$	5,423		$	4,691
Impact of discrete items	159			17			(358		)	219
Impact of divested business	—			860			—			860
Total tax provision	$	1,187		$	947		$	5,065		$	5,770

Tax rate on operations (including discrete items)	35.0		%	5.7		%	26.2		%	27.7		%
Impact of divested business	—		%	56.4		%	—		%	4.8		%
Total effective tax rate	35.0		%	62.1		%	26.2		%	32.5		%

Recently Issued Accounting Standards (Tables)

9 Months Ended

Sep. 30, 2019

Accounting Changes and Error Corrections [Abstract]

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

The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2019 for the adoption of Topic 842 is as follows (in thousands):



	December 31, 2018		Effect of Adoption of Topic 842			January 1, 2019
Assets
Prepaid expenses	$	1,456	$	(148	)	$	1,308
Operating lease right-of-use assets	—		16,470			16,470
			$	16,322
Liabilities
Accrued and other liabilities	$	22,644	$	(274	)	$	22,370
Other long-term liabilities	3,133		(692		)	2,441
Current portion of operating lease obligations	—		2,633			2,633
Obligations under operating leases, net of current portion	—		14,655			14,655
			$	16,322

Revenue From Contracts With Customers (Tables)

9 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

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



Three Months Ended September 30, 2019
	Funeral		Cemetery		Total
Services	$	31,400	$	2,733	$	34,133
Merchandise	17,918		2,060		19,978
Cemetery property	—		8,024		8,024
Other revenue	2,199		1,791		3,990
Total	$	51,517	$	14,608	$	66,125



Three Months Ended September 30, 2018
	Funeral		Cemetery		Total
Services	$	30,231	$	2,774	$	33,005
Merchandise	17,525		2,064		19,589
Cemetery property	—		7,435		7,435
Other revenue	2,087		2,125		4,212
Total	$	49,843	$	14,398	$	64,241



Nine Months Ended September 30, 2019
	Funeral		Cemetery		Total
Services	$	97,308	$	8,136	$	105,444
Merchandise	56,261		5,791		62,052
Cemetery property	—		23,406		23,406
Other revenue	6,618		5,438		12,056
Total	$	160,187	$	42,771	$	202,958



Nine Months Ended September 30, 2018
	Funeral		Cemetery		Total
Services	$	94,818	$	8,850	$	103,668
Merchandise	55,539		6,386		61,925
Cemetery property	—		22,808		22,808
Other revenue	6,612		6,462		13,074
Total	$	156,969	$	44,506	$	201,475

Contract with Customer, Asset and Liability

Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Contract liabilities:
Deferred preneed cemetery revenue	$	50,445		$	49,903
Less: Balances due on undelivered cemetery preneed contracts⁽¹⁾	(4,448		)	(4,708		)
Deferred preneed cemetery revenue, net	$	45,997		$	45,195

Deferred preneed funeral revenue	$	36,912		$	37,973
Less: Balances due on undelivered funeral preneed contracts⁽²⁾	(8,306		)	(8,451		)
Deferred preneed funeral revenue, net	$	28,606		$	29,522




(1)	$1.4 million and $1.5 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and September 30, 2019, respectively and $3.1 million and $3.2 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and September 30, 2019, respectively.
(2)	$8.3 million and $8.5 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at December 31, 2018 and September 30, 2019, respectively.

Goodwill (Tables)

9 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet for the year ended December 31, 2018 and period ended September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Goodwill at the beginning of the period	$	287,956		$	303,887
Increase in goodwill related to acquisitions	16,777			—
Decrease in goodwill related to divestitures	—			(4,197		)
Decrease in goodwill related to impairments	(846		)	(509		)
Goodwill at the end of the period	$	303,887		$	299,181

DIVESTED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2019

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups

The operating results of these divested businesses are reflected in our Consolidated Statements of Operations as shown in the table below (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Revenue	$	1,478		$	108		$	4,712		$	471

Operating income (loss)	345			(31		)	1,130			4
Other, net⁽¹⁾	(349		)	(3,863		)	(349		)	(3,874		)
Income tax benefit (provision)	1			1,149			(219		)	1,211
Net income (loss) from divested operations	$	(3	)	$	(2,745	)	$	562		$	(2,659	)




(1)	Reflects the net loss on disposal of divested businesses.

Preneed Trust Investments (Tables)

9 Months Ended

Sep. 30, 2019

Preneed Trust Investments [Abstract]

Components of preneed cemetery trust investments

The components of Preneed cemetery trust investments on our Consolidated Balance Sheet at December 31, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018			September 30, 2019
Preneed cemetery trust investments, at market value	$	64,549		$	70,503
Less: allowance for contract cancellation	(2,117		)	(2,170		)
Preneed cemetery trust investments, net	$	62,432		$	68,333

Cost and fair market values associated with preneed cemetery trust investments

The cost and fair market values associated with preneed cemetery trust investments at December 31, 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	$	16,194	$	—	$	—		$	16,194
Fixed income securities:
Foreign debt	2	3,802		43		(511		)	3,334
Corporate debt	2	13,987		362		(1,026		)	13,323
Preferred stock	2	11,068		54		(1,146		)	9,976
Mortgage-backed securities	2	666		161		(14		)	813
Common stock	1	24,867		903		(5,436		)	20,334
Trust securities		$	70,584	$	1,523	$	(8,133	)	$	63,974
Accrued investment income		$	575						$	575
Preneed cemetery trust investments									$	64,549
Market value as a percentage of cost									90.6		%

The cost and fair market values associated with preneed cemetery trust investments at September 30, 2019 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	$	7,657	$	—	$	—		$	7,657
Fixed income securities:
Foreign debt	2	6,380		125		(471		)	6,034
Corporate debt	2	17,404		812		(660		)	17,556
Preferred stock	2	13,193		1,000		(137		)	14,056
Mortgage-backed securities	2	567		—		(210		)	357
Common stock	1	25,679		1,169		(4,231		)	22,617
Mutual funds:
Fixed Income	2	1,462		36		(69		)	1,429
Trust securities		$	72,342	$	3,142	$	(5,778	)	$	69,706
Accrued investment income		$	797						$	797
Preneed cemetery trust investments									$	70,503
Market value as a percentage of cost									96.4		%

Estimated maturities of fixed preneed cemetery trust income securities

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



Due in one year or less	$	—
Due in one to five years	2,582
Due in five to ten years	12,924
Thereafter	22,497
Total	$	38,003

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



	September 30, 2019
	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	$	1,824	$	(130	)	$	1,057	$	(341	)	$	2,881	$	(471	)
Corporate debt	3,465		(434		)	4,777		(226		)	8,242		(660		)
Preferred stock	2,282		(26		)	2,477		(111		)	4,759		(137		)
Mortgage-backed securities	—		—			357		(210		)	357		(210		)
Common stock	12,130		(2,791		)	2,970		(1,440		)	15,100		(4,231		)
Mutual Funds:
Fixed Income	662		(69		)	—		—			662		(69		)
Total temporary impaired securities	$	20,363	$	(3,450	)	$	11,638	$	(2,328	)	$	32,001	$	(5,778	)



	December 31, 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	$	2,140	$	(245	)	$	895	$	(266	)	$	3,035	$	(511	)
Corporate debt	9,918		(813		)	443		(213		)	10,361		(1,026		)
Preferred stock	5,253		(399		)	3,767		(747		)	9,020		(1,146		)
Mortgage-backed securities	—		—			51		(14		)	51		(14		)
Common stock	14,191		(4,012		)	1,190		(1,424		)	15,381		(5,436		)
Total temporary impaired securities	$	31,502	$	(5,469	)	$	6,346	$	(2,664	)	$	37,848	$	(8,133	)

Preneed cemetery trust investment security transactions



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Investment income	$	315		$	323		$	1,214		$	1,308
Realized gains	1,376			1,180			2,247			5,001
Realized losses	(1,141		)	(1,527		)	(2,498		)	(3,163		)
Expenses and taxes	(365		)	(396		)	(637		)	(1,081		)
Net change in deferred preneed cemetery receipts held in trust	(185		)	420			(326		)	(2,065		)
	$	—		$	—		$	—		$	—

Purchases and sales of investments in preneed cemetary trusts

Purchases and sales of investments in the preneed cemetery trusts for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Purchases	$	(8,165	)	$	(13,488	)	$	(18,423	)	$	(33,299	)
Sales	8,878			11,672			22,776			24,690

Components of preneed funeral trust investments

The components of Preneed funeral trust investments on our Consolidated Balance Sheet at December 31, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018			September 30, 2019
Preneed funeral trust investments, at market value	$	84,803		$	89,802
Less: allowance for contract cancellation	(2,729		)	(2,743		)
Preneed funeral trust investments, net	$	82,074		$	87,059

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	$	—
Due in one to five years	3,480
Due in five to ten years	12,483
Thereafter	22,104
Total	$	38,067

Cost and fair market values associated with preneed funeral trust investments

The cost and fair market values associated with preneed funeral trust investments at September 30, 2019 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	$	24,535	$	—	$	—		$	24,535
Fixed income securities:
U.S treasury debt	1	822		—		—			822
Foreign debt	2	6,371		122		(455		)	6,038
Corporate debt	2	16,774		799		(649		)	16,924
Preferred stock	2	13,002		993		(140		)	13,855
Mortgage-backed securities	2	645		—		(217		)	428
Common stock	1	24,960		1,125		(3,979		)	22,106
Mutual funds:
Fixed income	2	1,415		37		(54		)	1,398
Other investments	2	2,913		—		—			2,913
Trust securities		$	91,437	$	3,076	$	(5,494	)	$	89,019
Accrued investment income		$	783						$	783
Preneed funeral trust investments									$	89,802
Market value as a percentage of cost									97.4		%

The cost and fair market values associated with preneed funeral trust investments at December 31, 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	$	31,375	$	—	$	—		$	31,375
Fixed income securities:
U.S. treasury debt	1	1,319		3		(19		)	1,303
Foreign debt	2	3,748		44		(503		)	3,289
Corporate debt	2	14,195		294		(1,025		)	13,464
Preferred stock	2	11,500		54		(1,194		)	10,360
Mortgage-backed securities	2	772		168		(18		)	922
Common stock	1	24,803		887		(5,389		)	20,301
Mutual funds:
Fixed income	2	275		—		(29		)	246
Other investments	2	3,006		—		—			3,006
Trust securities		$	90,993	$	1,450	$	(8,177	)	$	84,266
Accrued investment income		$	537						$	537
Preneed funeral trust investments									$	84,803
Market value as a percentage of cost									92.6		%

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



	September 30, 2019
	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	$	822	$	—		$	—	$	—		$	822	$	—
Foreign debt	1,878		(133		)	1,015		(322		)	2,893		(455		)
Corporate debt	2,908		(424		)	4,702		(225		)	7,610		(649		)
Preferred stock	2,077		(26		)	2,550		(114		)	4,627		(140		)
Mortgage-backed securities	4		—			395		(217		)	399		(217		)
Common stock	11,736		(2,687		)	2,848		(1,292		)	14,584		(3,979		)
Mutual Funds:
Fixed income	345		(43		)	264		(11		)	609		(54		)
Total temporary impaired securities	$	19,770	$	(3,313	)	$	11,774	$	(2,181	)	$	31,544	$	(5,494	)



	December 31, 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	$	—	$	—		$	1,181	$	(19	)	$	1,181	$	(19	)
Foreign debt	2,180		(251		)	850		(252		)	3,030		(503		)
Corporate debt	9,990		(814		)	434		(211		)	10,424		(1,025		)
Preferred stock	5,967		(460		)	3,673		(734		)	9,640		(1,194		)
Mortgage-backed securities	11		—			120		(18		)	131		(18		)
Common stock	14,327		(4,035		)	1,155		(1,354		)	15,482		(5,389		)
Mutual funds:
Fixed income	—		—			246		(29		)	246		(29		)
Total temporary impaired securities	$	32,475	$	(5,560	)	$	7,659	$	(2,617	)	$	40,134	$	(8,177	)

Preneed funeral trust investment security transactions



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Investment income	$	362		$	328		$	1,253		$	1,310
Realized gains	1,425			1,114			4,332			4,920
Realized losses	(1,232		)	(1,540		)	(2,623		)	(1,964		)
Expenses and taxes	(190		)	(226		)	(668		)	(511		)
Net change in deferred preneed funeral receipts held in trust	(365		)	324			(2,294		)	(3,755		)
	$	—		$	—		$	—		$	—

Purchases and sales of investments in preneed funeral trusts

Purchases and sales of investments in the preneed funeral trusts for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Purchases	$	(9,144	)	$	(12,129	)	$	(19,584	)	$	(31,325	)
Sales	9,424			11,393			23,636			24,994

Preneed Cemetery Receivables (Tables)

9 Months Ended

Sep. 30, 2019

Preneed Cemetery Receivables [Abstract]

Preneed Cemetery Receivables

September 30, 2019, the change in the allowance for contract cancellations is as follows (in thousands):



	September 30, 2019
Beginning balance	$	1,808
Write-offs and cancellations	(598		)
Provision	611
Ending balance	$	1,821

Aging of Past Due Financing Receivables

The aging of preneed cemetery financed receivables as of September 30, 2019 is as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financed Receivables
Recognized revenue	$	510	$	288	$	101	$	1,151	$	2,050	$	27,676	$	29,726
Deferred revenue	203		81		63		279		626		9,169		9,795
Total	$	713	$	369	$	164	$	1,430	$	2,676	$	36,845	$	39,521

Receivables from Preneed Trusts (Tables)

9 Months Ended

Sep. 30, 2019

Receivables From Preneed Trusts [Abstract]

Receivables from Preneed Trusts

As of December 31, 2018 and September 30, 2019, receivables from preneed trusts are as follows (in thousands):



	December 31, 2018			September 30, 2019
Preneed trust funds, at cost	$	17,601		$	18,545
Less: allowance for contract cancellation	(528		)	(556		)
Receivables from preneed trusts, net	$	17,073		$	17,989

Composition of Assets Held in Trust

The composition of the preneed trust funds at September 30, 2019 is as follows (in thousands):



	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,443	$	4,443
Fixed income investments	11,558		11,558
Mutual funds and common stocks	2,539		2,618
Annuities	5		5
Total	$	18,545	$	18,624

The composition of the preneed trust funds at December 31, 2018 is as follows (in thousands):



	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,172	$	4,172
Fixed income investments	10,668		10,668
Mutual funds and common stocks	2,755		2,709
Annuities	6		6
Total	$	17,601	$	17,555

Cemetery Perpetual Care Trust Investments (Tables)

9 Months Ended

Sep. 30, 2019

Cemetery Perpetual Care Trust Investments [Abstract]

Components of care trusts' corpus

The components of Care trusts’ corpus as of December 31, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018			September 30, 2019
Trust assets, at market value	$	44,071		$	48,397
Obligations due from trust	(577		)	(626		)
Care trusts’ corpus	$	43,494		$	47,771

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 September 30, 2019 (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	4,182	$	—	$	—		$	4,182
Fixed income securities:
Foreign debt	2	4,683		98		(336		)	4,445
Corporate debt	2	11,935		654		(500		)	12,089
Preferred stock	2	10,191		708		(94		)	10,805
Mortgage-backed securities	2	355		—		(132		)	223
Common stock	1	16,101		687		(2,577		)	14,211
Mutual funds:
Fixed Income	2	1,901		63		(77		)	1,887
Trust securities		$	49,348	$	2,210	$	(3,716	)	$	47,842
Accrued investment income		$	555						$	555
Cemetery perpetual care investments									$	48,397
Market value as a percentage of cost									96.9		%

Estimated maturities of fixed perpetual care trust income securities

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



Due in one year or less	$	—
Due in one to five years	1,710
Due in five to ten years	8,600
Thereafter	17,252
Total	$	27,562

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, 2018 (in thousands, except percentages):



	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses			Fair Market Value
Cash and money market accounts	1	$	11,144	$	—	$	—		$	11,144
Fixed income securities:
Foreign debt	2	2,872		27		(385		)	2,514
Corporate debt	2	9,956		227		(730		)	9,453
Preferred stock	2	8,141		37		(820		)	7,358
Mortgage-backed securities	2	417		101		(9		)	509
Common stock	1	15,562		542		(3,395		)	12,709
Trust securities		$	48,092	$	934	$	(5,339	)	$	43,687
Accrued investment income		$	384						$	384
Cemetery perpetual care investments									$	44,071
Market value as a percentage of cost									90.8		%

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



	September 30, 2019
	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	$	1,368	$	(88	)	$	734	$	(248	)	$	2,102	$	(336	)
Corporate debt	1,971		(342		)	3,425		(158		)	5,396		(500		)
Preferred stock	2,542		(25		)	1,549		(69		)	4,091		(94		)
Mortgage-backed securities	—		—			223		(132		)	223		(132		)
Common stock	7,753		(1,703		)	1,885		(874		)	9,638		(2,577		)
Mutual Funds:
Fixed Income	601		(77		)	—		—			601		(77		)
Total temporary impaired securities	$	14,235	$	(2,235	)	$	7,816	$	(1,481	)	$	22,051	$	(3,716	)



	December 31, 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	$	1,619	$	(189	)	$	639	$	(196	)	$	2,258	$	(385	)
Corporate debt	7,006		(587		)	301		(143		)	7,307		(730		)
Preferred stock	3,586		(279		)	2,787		(541		)	6,373		(820		)
Mortgage-backed securities	—		—			32		(9		)	32		(9		)
Common stock	9,010		(2,557		)	733		(838		)	9,743		(3,395		)
Total temporary impaired securities	$	21,221	$	(3,612	)	$	4,492	$	(1,727	)	$	25,713	$	(5,339	)

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



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Realized gains	$	435		$	291		$	739		$	1,315
Realized losses	(363		)	(414		)	(889		)	(855		)
Net change in care trusts’ corpus	(72		)	123			150			(460		)
Total	$	—		$	—		$	—		$	—

Perpetual care trust investment security transactions recorded in cemetery revenue

Perpetual care trust investment security transactions recorded in Other revenue for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Investment income	$	1,158		$	1,220		$	3,749		$	3,414
Realized loss, net	(241		)	(232		)	(955		)	(512		)
Total	$	917		$	988		$	2,794		$	2,902

Purchases and sales of investments in perpetual care trusts

Purchases and sales of investments in the perpetual care trusts for the three and nine months ended September 30, 2018 and 2019 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Purchases	$	(5,185	)	$	(7,680	)	$	(11,856	)	$	(21,954	)
Sales	6,149			6,599			15,545			14,578

Intangible and Other Non-Current Assets (Tables)

9 Months Ended

Sep. 30, 2019

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, 2018 and September 30, 2019 are as follows (in thousands):



	December 31, 2018		September 30, 2019
Prepaid agreements not-to-compete, net of accumulated amortization of $6,672 and $7,185, respectively	$	4,048	$	3,631
Tradenames	17,635		17,414
Capitalized commissions on preneed contracts, net of accumulated amortization of $569 and $986, respectively	2,717		2,805
Other	25		178
Intangible and other non-current assets, net	$	24,425	$	24,028

Long-Term Debt (Tables)

9 Months Ended

Sep. 30, 2019

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Our long-term debt consisted of the following at December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018			September 30, 2019
Credit Facility	$	27,100		$	18,000
Acquisition debt	8,940			7,813
Debt issuance costs, net of accumulated amortization of $109 and $276, respectively	(955		)	(900		)
Less: current portion	(2,015		)	(1,679		)
Total long-term debt	$	33,070		$	23,234

- 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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-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 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Convertible Subordinated Notes (Tables)

9 Months Ended

Sep. 30, 2019

Convertible Subordinated Notes [Abstract]

Schedule of Liability and Equity Components of Convertible Subordinated Notes



	December 31, 2018			September 30, 2019
Long-term liabilities:
Principal amount	$	6,346		$	6,319
Unamortized discount of liability component	(560		)	(382		)
Convertible Notes issuance costs, net of accumulated amortization of $106 and $125, respectively	(54		)	(35		)
Carrying value of the liability component	$	5,732		$	5,902

Carrying value of the equity component	$	789		$	789

(Tables)

9 Months Ended

Sep. 30, 2019

Leases [Abstract]

Components of Lease Expense

The components of lease cost for the three and nine months ended September 30, 2019 are as follows (in thousands):



	Income Statement Classification	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Operating lease cost	Facilities and grounds expense⁽¹⁾	$	899	$	2,762
Short-term lease cost	Facilities and grounds expense⁽¹⁾	$	73	$	206

Finance lease cost:
Depreciation of leased assets	Depreciation and amortization⁽²⁾	$	131	$	395
Interest on lease liabilities	Interest expense	129		392
Total finance lease cost		260		787
Total lease cost		$	1,232	$	3,755




(1)	Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations.
(2)	Depreciation and amortization expense is included within Field depreciation and Home office depreciation and amortization on our Consolidated Statements of Operations.

Variable lease expense was immaterial for the three and nine months ended September 30, 2019.

Supplemental cash flow information related to our leases for the nine months ended September 30, 2019 is as follows (in thousands):



	Nine Months Ended September 30, 2019
Cash paid for operating leases included in operating activities	$	2,921
Cash paid for finance leases included in financing activities	669

Right-of-use assets obtained in exchange for new leases for the nine months ended September 30, 2019 is as follows (in thousands):



	Nine Months Ended September 30, 2019
Right-of-use assets obtained in exchange for new operating lease liabilities⁽¹⁾	$	8,175
Right-of-use assets obtained in exchange for new finance lease liabilities	—




(1)	During the three months ended June 30, 2019, we modified an existing operating lease to extend the term through 2030. As a result of this modification, we increased our lease liabilities and right-of-use assets by $8.2 million.

Supplemental balance sheet information related to leases as of September 30, 2019 is as follows (in thousands):



Lease Type	Balance Sheet Classification	September 30, 2019
Operating lease right-of-use assets	Operating lease right-of-use assets	$	22,628
Finance lease right-of-use assets⁽¹⁾	Property, plant and equipment, net	5,322
Total right-of-use assets		$	27,950

Operating lease current liabilities	Current portion of operating lease obligations	$	1,524
Finance lease current liabilities	Current portion of finance lease obligations	282
Total current lease liabilities		1,806

Operating lease non-current liabilities	Obligations under operating leases, net of current portion	21,758
Finance lease non-current liabilities	Obligations under finance leases, net of current portion	5,929
Total non-current lease liabilities		27,687

Total lease liabilities		$	29,493




(1)	Finance lease right-of-use assets are presented net of accumulated depreciation of $2.0 million.

The average lease terms and discount rates as of September 30, 2019 are as follows:



	Weighted-average remaining lease term (years)	Weighted-average discount rate
Operating leases	11.2	8.1	%
Finance leases	7.2	8.2	%

Maturities of Operating Lease Liabilities

The aggregate future lease payments for operating and finance leases as of September 30, 2019 are as follows (in thousands):



	Operating			Finance
Lease payments due:
Remainder of 2019	$	975		$	206
2020	3,277			828
2021	3,632			836
2022	3,283			860
2023	3,186			860
Thereafter	20,934			7,082
Total lease payments	35,287			10,672
Less: Interest	(12,005		)	(4,461		)
Present value of lease liabilities	$	23,282		$	6,211

Maturities of Financing Lease Liabilities

The aggregate future lease payments for operating and finance leases as of September 30, 2019 are as follows (in thousands):



	Operating			Finance
Lease payments due:
Remainder of 2019	$	975		$	206
2020	3,277			828
2021	3,632			836
2022	3,283			860
2023	3,186			860
Thereafter	20,934			7,082
Total lease payments	35,287			10,672
Less: Interest	(12,005		)	(4,461		)
Present value of lease liabilities	$	23,282		$	6,211

Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2019

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

Status of Stock Based Compensation Plans

The status of each of the plans at September 30, 2019 is as follows (shares in thousands):



	Shares Reserved		Shares Available to Issue	Options Outstanding	Performance Awards Outstanding ⁽²⁾
Amended and Restated 2006 Plan	—		—	940	—
2017 Plan	2,709	⁽¹⁾	1,952	136	501
Total	2,709		1,952	1,076	501




(1)	Amount includes approximately 1,154,000 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.

Dividends Declared

the nine months ended September 30, 2018 and 2019, our Board declared the following dividends payable on the dates below (in thousands, except per share amounts):



2018	Per Share		Dollar Value
March 1^st	$	0.075	$	1,207
June 1^st	$	0.075	$	1,433
September 1^st	$	0.075	$	1,436

2019	Per Share		Dollar Value
March 1^st	$	0.075	$	1,360
June 3^rd	$	0.075	$	1,365
September 1^st	$	0.075	$	1,336

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, 2018	$	—
Decrease in net unrealized gains associated with available-for-sale securities of the trusts	(6,560		)
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	6,560
Balance at September 30, 2019	$	—

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2019

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 nine months ended September 30, 2018 and 2019 (in thousands, except per share data):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2019			2018			2019
Numerator for basic and diluted earnings per share:
Net income	$	2,200		$	577		$	14,303		$	11,964
Less: Earnings allocated to unvested restricted stock	(11		)	(3		)	(79		)	(52		)
Income attributable to common stockholders	$	2,189		$	574		$	14,224		$	11,912

Denominator:
Denominator for basic earnings per common share - weighted average shares outstanding	19,060			17,737			17,701			17,917
Effect of dilutive securities:
Stock options	101			31			123			34
Convertible Notes	—			—			449			—
Denominator for diluted earnings per common share - weighted average shares outstanding	19,161			17,768			18,273			17,951

Basic earnings per common share:	$	0.11		$	0.03		$	0.80		$	0.66
Diluted earnings per common share:	$	0.11		$	0.03		$	0.78		$	0.66

Major Segments of Business (Tables)

9 Months Ended

Sep. 30, 2019

Segment Reporting [Abstract]

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

The following table presents revenue, operating income (loss), income (loss) before income taxes and total assets by segment (in thousands):



	Funeral		Cemetery		Corporate			Consolidated
Revenue:
Three Months Ended September 30, 2019	$	51,517	$	14,608	$	—		$	66,125
Three Months Ended September 30, 2018	49,843		14,398		—			64,241

Nine Months Ended September 30, 2019	$	160,187	$	42,771	$	—		$	202,958
Nine Months Ended September 30, 2018	156,969		44,506		—			201,475

Operating income (loss):
Three Months Ended September 30, 2019	$	14,124	$	3,932	$	(6,112	)	$	11,944
Three Months Ended September 30, 2018	13,644		3,470		(6,849		)	10,265

Nine Months Ended September 30, 2019	$	46,824	$	12,083	$	(18,174	)	$	40,733
Nine Months Ended September 30, 2018	45,962		12,165		(20,754		)	37,373

Income (loss) before income taxes:
Three Months Ended September 30, 2019	$	9,312	$	3,885	$	(11,673	)	$	1,524
Three Months Ended September 30, 2018	13,417		3,560		(13,590		)	3,387

Nine Months Ended September 30, 2019	$	41,591	$	12,324	$	(36,181	)	$	17,734
Nine Months Ended September 30, 2018	45,244		12,406		(38,282		)	19,368

Total assets:
September 30, 2019	$	693,718	$	237,825	$	20,605		$	952,148
December 31, 2018	686,470		226,475		4,557			917,502

Supplementary Data (Tables)

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplementary Balance Sheet Disclosures

The detail of certain balance sheet accounts as of December 31, 2018 and September 30, 2019 (in thousands):



	December 31, 2018		September 30, 2019
Prepaid and other current assets:
Prepaid expenses	$	1,456	$	1,479
Federal income taxes receivable	923		—
State income taxes receivable	422		173
Other current assets	210		112
Total prepaid and other current assets	$	3,011	$	1,764

Accrued and other liabilities:
Accrued salaries and wages	$	4,088	$	2,804
Accrued incentive compensation	7,395		5,846
Accrued vacation	2,358		2,304
Accrued insurance	3,188		3,700
Accrued interest	1,856		7,235
Accrued ad valorem and franchise taxes	904		2,158
Accrued commissions	441		553
Federal income taxes payable	962		3,359
Deferred rent	274		—
Other accrued liabilities	1,178		1,311
Total accrued and other liabilities	$	22,644	$	29,270

Other long-term liabilities:
Deferred rent	$	692	$	—
Incentive compensation	1,563		1,246
Contingent consideration	878		689
Total other long-term liabilities	$	3,133	$	1,935

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019 USD ($) funeral_homes cemeteries states	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($) funeral_homes cemeteries states segment	Sep. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)
Organization Description and Operations [Line Items]
Depreciation expense	$ 3,500	$ 3,600	$ 10,400	$ 10,300
Number of business segments \| segment			2
Amortization Of Cemetery Property	$ 1,000	1,000	$ 3,000	2,800
Accounts Receivable, Gross					$ 37,244
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	76.00%		76.00%
Accounts receivable, net of allowance for bad debts	$ 17,699		$ 17,699		18,897
Other receivables	213		213		207
Preneed receivables	19,467		19,467		18,441
Bad debt expense			1,188	1,511
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions	$ 947	$ 1,187	$ 5,770	$ 5,065
Income taxes before discrete items	4.60%	30.30%	26.50%	28.00%
Period in which two-step goodwill impairment test is performed			3 years
Goodwill, Qualitative Impairment Assessment, Period			2 years
Goodwill, Impairment Loss			$ 509		$ 846
Allowance for Doubtful Accounts, Percentage of Accounts Receivable	(2.60%)		(2.60%)		(2.20%)
Percent of total receivables which are 120 days or more past due (in Percent)	4.20%		4.20%		4.60%
Amortization of capitalized commissions on preneed contracts	$ 140	$ 156	$ 417	$ 449
Accumulated Amortization, Property, Plant, and Equipment	(40,600)		(40,600)		$ (37,700)
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Bad debt expense	500	$ 600	1,200	$ 1,500
Funeral
Organization Description and Operations [Line Items]
Accounts Receivable, Gross	7,900		7,900		8,500
Accounts receivable, net of allowance for bad debts	8,342		8,342		9,002
Other receivables	600		600		700
Cemetery
Organization Description and Operations [Line Items]
Accounts Receivable, Gross	39,521		39,521
Accounts receivable, net of allowance for bad debts	9,144		9,144		9,688
Preneed receivables	19,467		19,467		18,441
Allowance for Doubtful Accounts Receivable, Noncurrent	1,225		1,225		1,228
Unearned finance charges associated with receivables	$ 4,500		$ 4,500		4,600
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) \| funeral_homes	179		179
Number of states in which Company operates \| states	29		29
Revenue, Percentage	80.00%		80.00%
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	29		29
Revenue, Percentage	20.00%		20.00%
Perpetual Care Trust Invesments [Member]
Organization Description and Operations [Line Items]
Accounts receivable, net of allowance for bad debts	$ 100		$ 100		$ 1,800
Separate Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Separate State Income Tax Returns \| states			15
Combined Or Unitary Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Unitary Tax Returns \| states			14
Minimum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term			8 years
Lease Term			1 year
Maximum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term			10 years
Lease Term			19 years
Lease Term, Options To Extend			26 years
Transferred at Point in Time [Member]
Organization Description and Operations [Line Items]
Revenue, Remaining Performance Obligation, Amount	388,200		$ 388,200
Valuation, Income Approach [Member]
Organization Description and Operations [Line Items]
Reporting Unit, Measurement Input			0.9
Valuation, Market Approach [Member]
Organization Description and Operations [Line Items]
Reporting Unit, Measurement Input			0.1
Trade Names [Member]
Organization Description and Operations [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	$ 200		$ 200

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 391,093		$ 391,093		$ 385,783
Allowance for Doubtful Accounts, Percentage of Accounts Receivable	(2.60%)		(2.60%)		(2.20%)
Provision for losses on accounts receivable			$ 1,188	$ 1,511
Property, plant and equipment, gross	$ 75,100		75,100		$ 75,000
Accumulated Amortization, Property, Plant, and Equipment	40,600		40,600		37,700
Amortization Of Cemetery Property	1,000	$ 1,000	3,000	2,800
Less: accumulated depreciation	(133,058)		(133,058)		(124,945)
Property, plant and equipment, net	258,035		258,035		260,838
Depreciation expense	$ 3,500	$ 3,600	$ 10,400	$ 10,300
Income taxes before discrete items	4.60%	30.30%	26.50%	28.00%
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 80,801		$ 80,801		81,012
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	226,290		226,290		223,646
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	84,002		84,002		81,125
Funeral
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	206		206		189
Funeral And Cemetery [Member]
Property, Plant and Equipment [Line Items]
Provision for losses on accounts receivable	500	$ 600	1,200	$ 1,500
Cemetery
Property, Plant and Equipment [Line Items]
Unearned finance charges associated with receivables	4,500		4,500		4,600
Allowance for Doubtful Accounts Receivable, Current	596		596		580
Allowance for Doubtful Accounts Receivable, Noncurrent	$ 1,225		$ 1,225		$ 1,228

Basis of Presentation and Summary of Significant Accounting Policies Preneed Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Preneed cemetery receivables, net	$ 19,467	$ 18,441
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Preneed cemetery receivables	26,618	25,568
Less: unearned finance charges	(2,712)	(2,821)
Less: allowance for bad debt and contract cancellation	(1,225)	(1,228)
Less: balances due on undelivered cemetery preneed contracts	(3,214)	(3,078)
Preneed cemetery receivables, net	$ 19,467	$ 18,441

Basis of Presentation and Summary of Significant Accounting Policies Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Income tax expense on operations at estimated rate	$ 70	$ 1,028	$ 4,691	$ 5,423
Impact of discrete items	17	159	219	(358)
Impact of divested business	860	0	860	0
Total tax provision	$ 947	$ 1,187	$ 5,770	$ 5,065
Tax rate on operations (including discrete items)	5.70%	35.00%	27.70%	26.20%
Impact of divested business	56.40%	0.00%	4.80%	0.00%
Total effective tax rate	62.10%	35.00%	32.50%	26.20%
Income taxes before discrete items	4.60%	30.30%	26.50%	28.00%

Recently Issued Accounting Standards - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Operating lease right-of-use assets	$ 22,628	$ 16,470	$ 0
Present value of lease liabilities	$ 23,282	$ 17,300

Revenue From Contracts With Customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	$ 66,125	$ 64,241	$ 202,958	$ 201,475
Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	34,133	33,005	105,444	103,668
Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	19,978	19,589	62,052	61,925
Cemetery property
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	8,024	7,435	23,406	22,808
Other revenue
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	3,990	4,212	12,056	13,074
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	51,517	49,843	160,187	156,969
Funeral \| Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	31,400	30,231	97,308	94,818
Funeral \| Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	17,918	17,525	56,261	55,539
Funeral \| Cemetery property
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	0	0	0	0
Funeral \| Other revenue
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	2,199	2,087	6,618	6,612
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	14,608	14,398	42,771	44,506
Cemetery \| Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	2,733	2,774	8,136	8,850
Cemetery \| Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	2,060	2,064	5,791	6,386
Cemetery \| Cemetery property
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	8,024	7,435	23,406	22,808
Cemetery \| Other revenue
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	$ 1,791	$ 2,125	$ 5,438	$ 6,462

Recently Issued Accounting Standards - Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid and other current assets	$ 1,479	$ 1,308	$ 1,456
Operating lease right-of-use assets	22,628	16,470	0
Assets	952,148		917,502
Other Liabilities		22,370	22,644
Other long-term liabilities	1,935	2,441	3,133
Current portion of operating lease obligations	1,524	2,633	0
Obligations under operating leases, net of current portion	21,758	14,655	0
Liabilities	$ 727,638		$ 696,010
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid and other current assets		(148)
Operating lease right-of-use assets		16,470
Assets		16,322
Other Liabilities		(274)
Other long-term liabilities		(692)
Current portion of operating lease obligations		2,633
Obligations under operating leases, net of current portion		14,655
Liabilities		$ 16,322

Revenue From Contracts With Customers Deferred Revenue (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	$ (17,989)	$ (17,073)
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts Receivable, Gross, Current	1,500	1,400
Receivables from Preneed Funeral Trusts	3,200	3,100
Deferred preneed cemetery revenue	49,903	50,445
Less: Balances due on undelivered cemetery preneed contracts(1)	(4,708)	(4,448)
Deferred preneed cemetery revenue, net	45,195	45,997
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	8,300	8,300
Deferred preneed cemetery revenue	37,973	36,912
Less: Balances due on undelivered cemetery preneed contracts(1)	(8,451)	(8,306)
Deferred preneed cemetery revenue, net	$ 29,522	$ 28,606

Revenue From Contracts With Customers Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019 USD ($) segment	Dec. 31, 2018 USD ($)
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of business segments \| segment	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
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Less: Balances due on undelivered cemetery preneed contracts(1)	$ (4,708)	$ (4,448)
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Less: Balances due on undelivered cemetery preneed contracts(1)	$ (8,451)	$ (8,306)

Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Goodwill [Roll Forward]
Goodwill at the beginning of year	$ 303,887	$ 287,956
Increase in goodwill related to acquisitions	0	16,777
Decrease in goodwill related to divestitures	(4,197)	0
Decrease in goodwill related to impairments	(509)	(846)
Goodwill at the end of the period	$ 299,181	$ 303,887

DIVESTED OPERATIONS (Details) $ in Millions	Sep. 30, 2019 USD ($)	Dec. 31, 2018 business
Discontinued Operations and Disposal Groups [Abstract]
Consideration \| $	$ 0.9
Number of business closed \| business		3

DIVESTED OPERATIONS Divested business (Details) - Discontinued Operations, Disposed of by Sale [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 108	$ 1,478	$ 471	$ 4,712
Operating income (loss)	(31)	345	4	1,130
Other, net	(3,863)	(349)	(3,874)	(349)
Income tax benefit (provision)	1,149	1	1,211	(219)
Net income (loss) from divested operations	$ (2,745)	$ (3)	$ (2,659)	$ 562

- Definition

Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

Preneed Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, net	$ 68,333,000	$ 62,432,000
Fair value measurements, transfers between Level 1 and Level 2	0
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	70,503,000	64,549,000
Less: allowance for contract cancellation	(2,170,000)	(2,117,000)
Preneed cemetery trust investments, net	$ 68,333,000	$ 62,432,000

Preneed Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 72,342	$ 70,584
Unrealized Gains	3,142	1,523
Unrealized Losses	(5,778)	(8,133)
Fair Market Value	69,706	63,974
Preneed cemetery trust investments	$ 70,503	$ 64,549
Fair market value as a percentage of cost	96.40%	90.60%
Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 666
Unrealized Gains		161
Unrealized Losses		(14)
Fair Market Value		813
Preneed Cemetery Trust Investments [Member] \| Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 797	575
Fair Market Value	797	575
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	91,437	90,993
Unrealized Gains	3,076	1,450
Unrealized Losses	(5,494)	(8,177)
Fair Market Value	89,019	84,266
Preneed cemetery trust investments	$ 89,802	$ 84,803
Fair market value as a percentage of cost	97.40%	92.60%
Preneed Funeral Trust Investments [Member] \| Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 783	$ 537
Fair Market Value	783	537
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Cash and money market accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,657	16,194
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	7,657	16,194
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	25,679	24,867
Unrealized Gains	1,169	903
Unrealized Losses	(4,231)	(5,436)
Fair Market Value	22,617	20,334
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Cash and money market accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	24,535	31,375
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	24,535	31,375
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	24,960	24,803
Unrealized Gains	1,125	887
Unrealized Losses	(3,979)	(5,389)
Fair Market Value	22,106	20,301
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	6,380	3,802
Unrealized Gains	125	43
Unrealized Losses	(471)	(511)
Fair Market Value	6,034	3,334
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	17,404	13,987
Unrealized Gains	812	362
Unrealized Losses	(660)	(1,026)
Fair Market Value	17,556	13,323
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,193	11,068
Unrealized Gains	1,000	54
Unrealized Losses	(137)	(1,146)
Fair Market Value	14,056	9,976
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	567
Unrealized Gains	0
Unrealized Losses	(210)
Fair Market Value	357
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	6,371	3,748
Unrealized Gains	122	44
Unrealized Losses	(455)	(503)
Fair Market Value	6,038	3,289
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	16,774	14,195
Unrealized Gains	799	294
Unrealized Losses	(649)	(1,025)
Fair Market Value	16,924	13,464
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,002	11,500
Unrealized Gains	993	54
Unrealized Losses	(140)	(1,194)
Fair Market Value	13,855	10,360
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	645	772
Unrealized Gains	0	168
Unrealized Losses	(217)	(18)
Fair Market Value	$ 428	$ 922

Preneed Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Sep. 30, 2019 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 0
Due in one to five years	2,582
Due in five to ten years	12,924
Thereafter	22,497
Total	$ 38,003

Preneed Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 20,363	$ 31,502
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(3,450)	(5,469)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	11,638	6,346
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,328)	(2,664)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	32,001	37,848
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(5,778)	(8,133)
Available-for-sale Securities, Amortized Cost Basis	72,342	70,584
Unrealized Gains	3,142	1,523
Foreign Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,824	2,140
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(130)	(245)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,057	895
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(341)	(266)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,881	3,035
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(471)	(511)
Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	3,465	9,918
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(434)	(813)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,777	443
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(226)	(213)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	8,242	10,361
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(660)	(1,026)
Preferred Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,282	5,253
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(26)	(399)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,477	3,767
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(111)	(747)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	4,759	9,020
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(137)	(1,146)
Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	357	51
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(210)	(14)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	357	51
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(210)	(14)
Available-for-sale Securities, Amortized Cost Basis		666
Unrealized Gains		161
Common Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	12,130	14,191
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,791)	(4,012)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,970	1,190
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,440)	(1,424)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	15,100	15,381
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,231)	(5,436)
Mutual Fund [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	662
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(69)
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	662
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(69)
Fair Value, Inputs, Level 1 [Member] \| Common stock
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	25,679	24,867
Unrealized Gains	1,169	903
Fair Value, Inputs, Level 2 [Member] \| Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	17,404	13,987
Unrealized Gains	812	$ 362
Fair Value, Inputs, Level 2 [Member] \| Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	567
Unrealized Gains	$ 0

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Fair value measurements, transfers between Level 1 and Level 2			$ 0
Preneed Cemetery Trust Investments [Member] \| Interest Income and Other, Net [Member]
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 323,000	$ 315,000	1,308,000	$ 1,214,000
Realized gain, net	1,180,000	1,376,000	5,001,000	2,247,000
Realized losses	(1,527,000)	(1,141,000)	(3,163,000)	(2,498,000)
Expenses and taxes	(396,000)	(365,000)	(1,081,000)	(637,000)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ 420,000	$ (185,000)	$ (2,065,000)	$ (326,000)

Preneed Trust Investments (Purchases and sales of investments in preneed cemetery trusts) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (13,488)	$ (8,165)	$ (33,299)	$ (18,423)
Sales	$ 11,672	$ 8,878	$ 24,690	$ 22,776

Preneed Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments	$ 87,059	$ 82,074
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments, at fair value	89,802	84,803
Less: allowance for contract cancellation	(2,743)	(2,729)
Preneed funeral trust investments	$ 87,059	$ 82,074

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 72,342	$ 70,584
Unrealized Gains	3,142	1,523
Unrealized Losses	(5,778)	(8,133)
Fair Market Value	69,706	63,974
Preneed cemetery trust investments	$ 70,503	$ 64,549
Fair market value as a percentage of cost	96.40%	90.60%
Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 666
Unrealized Gains		161
Unrealized Losses		(14)
Fair Market Value		813
Preneed Cemetery Trust Investments [Member] \| Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 797	575
Fair Market Value	797	575
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	91,437	90,993
Unrealized Gains	3,076	1,450
Unrealized Losses	(5,494)	(8,177)
Fair Market Value	89,019	84,266
Preneed cemetery trust investments	$ 89,802	$ 84,803
Fair market value as a percentage of cost	97.40%	92.60%
Preneed Funeral Trust Investments [Member] \| Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 783	$ 537
Fair Market Value	783	537
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Cash and Money Market Accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,657	16,194
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	7,657	16,194
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	25,679	24,867
Unrealized Gains	1,169	903
Unrealized Losses	(4,231)	(5,436)
Fair Market Value	22,617	20,334
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Cash and Money Market Accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	24,535	31,375
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	24,535	31,375
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| U.S. Treasury Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	822	1,319
Unrealized Gains	0	3
Unrealized Losses	0	(19)
Fair Market Value	822	1,303
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	24,960	24,803
Unrealized Gains	1,125	887
Unrealized Losses	(3,979)	(5,389)
Fair Market Value	22,106	20,301
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	6,380	3,802
Unrealized Gains	125	43
Unrealized Losses	(471)	(511)
Fair Market Value	6,034	3,334
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	17,404	13,987
Unrealized Gains	812	362
Unrealized Losses	(660)	(1,026)
Fair Market Value	17,556	13,323
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,193	11,068
Unrealized Gains	1,000	54
Unrealized Losses	(137)	(1,146)
Fair Market Value	14,056	9,976
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	567
Unrealized Gains	0
Unrealized Losses	(210)
Fair Market Value	357
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Fixed Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	1,462
Unrealized Gains	36
Unrealized Losses	(69)
Fair Market Value	1,429
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	6,371	3,748
Unrealized Gains	122	44
Unrealized Losses	(455)	(503)
Fair Market Value	6,038	3,289
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	16,774	14,195
Unrealized Gains	799	294
Unrealized Losses	(649)	(1,025)
Fair Market Value	16,924	13,464
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,002	11,500
Unrealized Gains	993	54
Unrealized Losses	(140)	(1,194)
Fair Market Value	13,855	10,360
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	645	772
Unrealized Gains	0	168
Unrealized Losses	(217)	(18)
Fair Market Value	428	922
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Fixed Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	1,415	275
Unrealized Gains	37	0
Unrealized Losses	(54)	(29)
Fair Market Value	1,398	246
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Other Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	2,913	3,006
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 2,913	$ 3,006

Preneed Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Sep. 30, 2019 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 0
Due in one to five years	3,480
Due in five to ten years	12,483
Thereafter	22,104
Total	$ 38,067

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		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 328	$ 362	$ 1,310	$ 1,253
Realized gain, net	1,114	1,425	4,920	4,332
Realized losses	(1,540)	(1,232)	(1,964)	(2,623)
Expenses and taxes	(226)	(190)	(511)	(668)
Decrease in deferred preneed funeral receipts held in trust	$ 324	$ (365)	$ (3,755)	$ (2,294)

Preneed Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (12,129)	$ (9,144)	$ (31,325)	$ (19,584)
Sales	$ 11,393	$ 9,424	$ 24,994	$ 23,636

Preneed Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 19,770	$ 32,475
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(3,313)	(5,560)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	11,774	7,659
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,181)	(2,617)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	31,544	40,134
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(5,494)	(8,177)
US States and Political Subdivisions Debt Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	822	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	1,181
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	(19)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	822	1,181
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	0	(19)
Foreign Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,878	2,180
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(133)	(251)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,015	850
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(322)	(252)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,893	3,030
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(455)	(503)
Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,908	9,990
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(424)	(814)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,702	434
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(225)	(211)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,610	10,424
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(649)	(1,025)
Preferred Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,077	5,967
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(26)	(460)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,550	3,673
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(114)	(734)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	4,627	9,640
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(140)	(1,194)
Collateralized Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	4	11
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	395	120
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(217)	(18)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	399	131
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(217)	(18)
Equity [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	11,736	14,327
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,687)	(4,035)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,848	1,155
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,292)	(1,354)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	14,584	15,482
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,979)	(5,389)
Fixed Income [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	345	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(43)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	264	246
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(11)	(29)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	609	246
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (54)	$ (29)

Preneed Trust Investments Preneed Trust Investments (Narrative) (Details)	9 Months Ended
	Sep. 30, 2019 USD ($)
Debt Securities, Available-for-sale [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0

Preneed Cemetery Receivables (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of sales contract for cemetery interment rights, maximum (in Duration)	5 years
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)	4.20%	4.60%
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unearned finance charges associated with receivables	$ 4.5	$ 4.6

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Preneed receivables	$ 19,467		$ 18,441
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	12,903		11,676
Allowance for Contract Cancellations [Roll Forward]
Provision	1,188	$ 1,511
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	26,618		25,568
Accounts Receivable, Gross			37,244
Receivables from Preneed Funeral Trusts	(17,989)		(17,073)
Cemetery
Debt and Equity Securities, FV-NI [Line Items]
Accounts Receivable, Gross, Current	1,500		1,400
Allowance for Contract Cancellations [Roll Forward]
Receivables from Preneed Funeral Trusts	3,200		3,100
Preneed Cemetery Receivables [Member]
Debt and Equity Securities, FV-NI [Line Items]
Allowance for Doubtful Accounts Receivable, Current	2,412		2,405
Allowance for Doubtful Accounts Receivable, Current, Preneed Receivables	3,937		4,049
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,808
Write-offs and cancellations	(598)
Provision	611
Ending balance	1,821
Cemetery
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables	26,618		25,568
Unearned finance charges associated with receivables	4,500		4,600
Allowance for Doubtful Accounts Receivable, Noncurrent	1,225		1,228
Preneed Receivables, Balances Due on Undelivered Contracts	3,214		3,078
Preneed receivables	19,467		18,441
Allowance for Doubtful Accounts Receivable, Current	596		$ 580
Allowance for Contract Cancellations [Roll Forward]
Accounts Receivable, Gross	$ 39,521

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 2,676
Current	36,845
Total Financing Receivables	39,521
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,050
Current	27,676
Total Financing Receivables	29,726
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	626
Current	9,169
Total Financing Receivables	9,795
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	713
Financing Receivables, 30 to 59 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	510
Financing Receivables, 30 to 59 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	203
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	369
Financing Receivables, 60 to 89 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	288
Financing Receivables, 60 to 89 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	81
Financing Receivables, 90 to 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	164
Financing Receivables, 90 to 120 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	101
Financing Receivables, 90 to 120 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	63
Financing Receivables, Greater Than 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,430
Financing Receivables, Greater Than 120 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,151
Financing Receivables, Greater Than 120 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 279

Receivables from Preneed Trusts (Narrative) (Details)	9 Months Ended
Receivables from Preneed Trusts (Narrative) (Details)	Sep. 30, 2019
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	Sep. 30, 2019	Dec. 31, 2018
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 18,545	$ 17,601
Less: Allowance for contract cancellation	(556)	(528)
Receivables from preneed trusts, net	$ 17,989	$ 17,073

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 18,624	$ 17,555
Fair Value [Member] \| Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,443	4,172
Fair Value [Member] \| Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,558	10,668
Fair Value [Member] \| Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,618	2,709
Fair Value [Member] \| Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	5	6
Historical Cost Basis [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	18,545	17,601
Historical Cost Basis [Member] \| Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,443	4,172
Historical Cost Basis [Member] \| Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,558	10,668
Historical Cost Basis [Member] \| Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,539	2,755
Historical Cost Basis [Member] \| Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 5	$ 6

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Care trusts’ corpus	$ 47,771,000	$ 43,494,000
Fair value measurements, transfers between Level 1 and Level 2	0
Perpetual Care Trust Invesments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Trust assets, at market value	48,397,000	44,071,000
Obligations due from trust	(626,000)	(577,000)
Care trusts’ corpus	$ 47,771,000	$ 43,494,000

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	Sep. 30, 2019	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Cemetary perpetual care trust investments	$ 48,397	$ 44,071
Fair market value as a percentage of cost	96.90%	90.80%
Trust Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 49,348	$ 48,092
Unrealized Gains	2,210	934
Unrealized Losses	(3,716)	(5,339)
Fair Market Value	47,842	43,687
Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	555	384
Fair Market Value	555	384
Fair Value, Inputs, Level 1 [Member] \| Cash and Money Market Accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	4,182	11,144
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	4,182	11,144
Fair Value, Inputs, Level 1 [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	16,101	15,562
Unrealized Gains	687	542
Unrealized Losses	(2,577)	(3,395)
Fair Market Value	14,211	12,709
Fair Value, Inputs, Level 2 [Member] \| Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	4,683	2,872
Unrealized Gains	98	27
Unrealized Losses	(336)	(385)
Fair Market Value	4,445	2,514
Fair Value, Inputs, Level 2 [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,935	9,956
Unrealized Gains	654	227
Unrealized Losses	(500)	(730)
Fair Market Value	12,089	9,453
Fair Value, Inputs, Level 2 [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,191	8,141
Unrealized Gains	708	37
Unrealized Losses	(94)	(820)
Fair Market Value	10,805	7,358
Fair Value, Inputs, Level 2 [Member] \| Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	355	417
Unrealized Gains	0	101
Unrealized Losses	(132)	(9)
Fair Market Value	223	$ 509
Fair Value, Inputs, Level 2 [Member] \| Fixed Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	1,901
Unrealized Gains	63
Unrealized Losses	(77)
Fair Market Value	$ 1,887

Cemetery Perpetual Care Trust Investments (Estimated maturities of fixed perpetual care trust income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Sep. 30, 2019 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 0
Due in one to five years	1,710
Due in five to ten years	8,600
Thereafter	17,252
Total	$ 27,562

Cemetery Perpetual Care Trust Investments (Unrealized losses on perpetual care trust investments) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 14,235	$ 21,221
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,235)	(3,612)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	7,816	4,492
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,481)	(1,727)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	22,051	25,713
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,716)	(5,339)
Foreign Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,368	1,619
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(88)	(189)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	734	639
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(248)	(196)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,102	2,258
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(336)	(385)
Corporate Debt Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,971	7,006
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(342)	(587)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,425	301
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(158)	(143)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	5,396	7,307
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(500)	(730)
Common Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	7,753	9,010
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,703)	(2,557)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,885	733
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(874)	(838)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	9,638	9,743
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(2,577)	(3,395)
Preferred Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,542	3,586
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(25)	(279)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,549	2,787
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(69)	(541)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	4,091	6,373
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(94)	(820)
Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	223	32
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(132)	(9)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	223	32
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(132)	$ (9)
Mutual Fund [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	601
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(77)
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	601
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (77)

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		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Realized gains	$ 291	$ 435	$ 1,315	$ 739
Realized losses	(414)	(363)	(855)	(889)
Net change in care trusts’ corpus	$ 123	$ (72)	$ (460)	$ 150

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		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 1,220	$ 1,158	$ 3,414	$ 3,749
Realized loss, net	(232)	(241)	(512)	(955)
Total	$ 988	$ 917	$ 2,902	$ 2,794

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		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (7,680)	$ (5,185)	$ (21,954)	$ (11,856)
Sales	$ 6,599	$ 6,149	$ 14,578	$ 15,545

Cemetery Perpetual Care Trust Investments Cemetery Perpetual Care Trust Investments (Narrative) (Details)	9 Months Ended
	Sep. 30, 2019 USD ($)
Debt Securities, Available-for-sale [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0

Fair Value Measurements (Narrative) (Details) - USD ($)	Sep. 30, 2019	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	$ 7,100,000
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	$ 334,000,000

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 178		$ 178		$ 25
Capitalized commissions on preneed contracts, net	2,805		2,805		2,717
Debt Issuance Costs, Net	900		900		955
Deferred Costs and Other Assets	24,028		24,028		24,425
Amortization of deferred financing costs			289	$ 420
Amortization of capitalized commissions on preneed contracts	140	$ 156	417	449
Accumulated Amortization of Other Deferred Costs	986		$ 986		569
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term			8 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term			10 years
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	17,414		$ 17,414		17,635
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	200		200
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	3,631		3,631		4,048
Finite-Lived Intangible Assets, Accumulated Amortization	7,185		7,185		$ 6,672
Amortization of Intangible Assets	177	160	$ 513	$ 452
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]
Amortization of deferred financing costs	$ 59	$ 41	$ 167

Long-Term Debt (Long-term Debt Table) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Debt Instrument [Line Items]
Carrying value of the liability component	$ 319,577,000		$ 319,577,000		$ 319,108,000
Debt issuance costs	(900,000)		(900,000)		(955,000)
Current maturities on long-term debt	(1,679,000)		(1,679,000)		(2,015,000)
Long-term debt, excluding current maturities	23,234,000		23,234,000		33,070,000
Revolving credit facility present accordion provisions	75,000,000		75,000,000
Amortization of Debt Issuance Costs			289,000	$ 420,000
Credit Agreement 2018 [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Carrying value of the liability component					27,100,000
Amortization of Debt Issuance Costs	59,000	$ 41,000	167,000
Credit Agreement [Member]
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs				$ 172,000
Notes Payable, Other Payables [Member] \| Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	$ 7,813,000		$ 7,813,000		$ 8,940,000

Long-Term Debt (Narrative) (Details)			3 Months Ended		9 Months Ended
Long-Term Debt (Narrative) (Details)	May 31, 2018 USD ($)	Nov. 30, 2016 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)
Debt Covenant To Actual Ratios [Line Items]
Repayments of Long-term Lines of Credit					$ 37,300,000	$ 188,000,000
Revolving credit facility present accordion provisions			$ 75,000,000		75,000,000
Carrying value of the liability component			$ 319,577,000		319,577,000		$ 319,108,000
Deferred payments		$ 2,000,000
Amortization of Debt Issuance Costs					$ 289,000	420,000
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)			4.89		4.89
Ratio of earnings to fixed cost obligations (in Ratio)			2.20		2.20
Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 150,000,000		$ 150,000,000
Senior Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Repayments of Long-term Lines of Credit	$ 291,400,000
Amortization of Debt Issuance Costs			$ 35,000	$ 33,000	$ 103,000	44,000
Stated interest rate percentage			6.625%		6.625%
Interest Expense, Debt			$ 5,400,000	5,400,000	$ 16,100,000	7,200,000
Credit Agreement [Member]
Debt Covenant To Actual Ratios [Line Items]
Amortization of Debt Issuance Costs						172,000
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			$ 152,000	191,000	$ 481,000	$ 616,000
Revolving Credit Facility, Secured, Floating Rate [Member] \| Credit Agreement [Member] \| Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Weighted average interest rate			3.90%		4.00%	4.00%
Revolving Credit Facility, Secured, Floating Rate [Member] \| Line of Credit [Member] \| Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Carrying value of the liability component			$ 18,000,000		$ 18,000,000
Revolving Credit Facility [Member] \| Credit Agreement 2018 [Member]
Debt Covenant To Actual Ratios [Line Items]
Carrying value of the liability component							$ 27,100,000
Amortization of Debt Issuance Costs			$ 59,000	$ 41,000	$ 167,000

Convertible Subordinated Notes (Details) - USD ($)	3 Months Ended		9 Months Ended
Convertible Subordinated Notes (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Apr. 04, 2019	Dec. 31, 2018	Dec. 24, 2018	May 08, 2018	May 07, 2018	Mar. 19, 2014
Debt Instrument [Line Items]
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	0	0	0	449,000
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Debt issuance costs	$ (900,000)		$ (900,000)			$ (955,000)
Carrying value of the liability component	319,577,000		319,577,000			319,108,000
Amortization of Debt Issuance Costs			289,000	$ 420,000
Accumulated Amortization, Debt Issuance Costs	$ 276,000		$ 276,000			109,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Discount Rate	11.40%	11.40%	11.40%	11.40%
Debt Instrument, Unamortized Debt Issuance Costs	3.20%	3.20%	3.20%	3.20%
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					$ 25,000	6,346,000	$ 22,400,000	$ 28,800,000	$ 115,000,000	$ 143,750,000
Unamortized discount of liability component	$ (382,000)		$ (382,000)			(560,000)
Debt issuance costs	(35,000)		(35,000)			(54,000)
Carrying value of the liability component	5,902,000		5,902,000			5,732,000	$ 6,319,000
Carrying value of the equity component	789,000		789,000			789,000
Convertible subordinated notes, fair value	7,100,000		7,100,000
Contractual coupon interest expense	43,000	$ 198,000	131,000	$ 1,700,000
Accretion of discount, convertible subordinated notes	61,000	246,000	178,000	1,961,000
Amortization of Debt Issuance Costs	6,000	$ 27,000	19,000	$ 221,000
Accumulated Amortization, Debt Issuance Costs	$ 125,000		$ 125,000			$ 106,000

Convertible Subordinated Notes Convertible Subordinated Notes (Narrative) (Details)					3 Months Ended		9 Months Ended
	Apr. 04, 2019 USD ($)	Dec. 24, 2018 USD ($)	May 07, 2018 USD ($) shares	Mar. 19, 2014 USD ($) $ / shares	Sep. 30, 2019 USD ($) $ / shares	Sep. 30, 2018 USD ($)	Sep. 30, 2019 USD ($) $ / shares	Sep. 30, 2018 USD ($)	Dec. 31, 2018 USD ($) $ / shares	May 08, 2018 USD ($)
Debt Instrument [Line Items]
Common Stock, Par or Stated Value Per Share \| $ / shares					$ 0.01		$ 0.01		$ 0.01
Amortization of Debt Issuance Costs							$ 289,000	$ 420,000
Interest Expense					$ 6,283,000	$ 6,285,000	18,907,000	14,763,000
Payments for Repurchase of Redeemable Convertible Preferred Stock							27,000	75,229,000
Carrying value of the liability component					$ 319,577,000		$ 319,577,000		$ 319,108,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion \| shares			2,822,859
Convertible subordinated notes, principal amount	$ 25,000	$ 22,400,000	$ 115,000,000	$ 143,750,000					6,346,000	$ 28,800,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		78.00%	80.00%
Stated interest rate percentage				2.75%	2.75%		2.75%
Debt Instrument, Convertible, Conversion Ratio				44.3169			45.3695
Long-term Debt, Fair Value					$ 7,100,000		$ 7,100,000
Interest Expense, Debt					43,000	198,000	131,000	1,700,000
Amortization of Debt Issuance Costs					$ 6,000	$ 27,000	$ 19,000	$ 221,000
Debt Instrument, Discount Rate					11.40%	11.40%	11.40%	11.40%
Accretion of discount, convertible subordinated notes					$ 61,000	$ 246,000	$ 178,000	$ 1,961,000
Debt instrument, convertible, conversion price (in dollars per share) \| $ / shares				$ 22.56	$ 22.04		$ 22.04
Payments for Repurchase of Redeemable Convertible Preferred Stock, Principle	$ 27,163	$ 22,900,000	$ 74,800,000
Interest Expense		200,000	400,000
Payments for Repurchase of Redeemable Convertible Preferred Stock		23,000,000	$ 75,200,000
Carrying value of the liability component		$ 6,319,000			$ 5,902,000		$ 5,902,000		$ 5,732,000
Debt Instrument, Unamortized Debt Issuance Costs					3.20%	3.20%	3.20%	3.20%

Senior Notes (Details) - USD ($)		3 Months Ended		9 Months Ended
Senior Notes (Details) - USD ($)	May 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Debt Instrument [Line Items]
Repayments of Long-term Lines of Credit				$ 37,300,000	$ 188,000,000
Proceeds from the issuance of the 6.625% senior notes				0	320,125,000
Accretion of debt discount on senior notes				366,000	154,000
Amortization of Debt Issuance Costs				289,000	$ 420,000
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				80 months
Debt Instrument, Interest Rate During Period		6.69%		6.69%	6.69%
Principal amount		$ 325,000,000		$ 325,000,000		$ 325,000,000
Proceeds from the issuance of the 6.625% senior notes	$ 320,100,000
Long-term Debt, Fair Value		$ 334,000,000		$ 334,000,000
Debt Instrument, Discount Rate	1.50%	6.87%		6.87%	6.87%
Debt Instrument, Unamortized Discount		$ 4,900,000		$ 4,900,000
Interest Expense, Debt		5,400,000	$ 5,400,000	16,100,000	$ 7,200,000
Accretion of debt discount on senior notes		124,000	116,000	366,000	154,000
Amortization of Debt Issuance Costs		$ 35,000	$ 33,000	$ 103,000	$ 44,000

Senior Notes Carrying value of the Senior Notes (Details) - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $77 and $180, respectively	$ (900,000)	$ (955,000)
Accumulated Amortization, Debt Issuance Costs	276,000	109,000
Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount	325,000,000	325,000,000
Debt discount, net of accumulated amortization of $273 and $639, respectively	(4,236,000)	(4,602,000)
Debt issuance costs, net of accumulated amortization of $77 and $180, respectively	(1,187,000)	(1,290,000)
Carrying value of the Senior Notes	319,577,000	319,108,000
Accumulated amortization, debt discount	515,000	273,000
Accumulated Amortization, Debt Issuance Costs	$ 145,000	$ 77,000

- Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right-of-use assets	$ 22,628	$ 16,470	$ 0
Present value of lease liabilities	$ 23,282	$ 17,300

- Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
- Lease Costs (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2019
Leases [Abstract]
Operating lease cost	$ 899	$ 2,762
Short-term lease cost	73	206
Depreciation of leased assets	131	395
Interest on lease liabilities	129	392
Total finance lease cost	260	787
Total lease cost	$ 1,232	$ 3,755

- Cash flow (Details) $ in Thousands	9 Months Ended
- Cash flow (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Leases [Abstract]
Cash paid for operating leases included in operating activities	$ 2,921
Cash paid for finance leases included in financing activities	$ 669

- Carrying Values of Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right-of-use assets	$ 22,628	$ 16,470	$ 0
Finance lease right-of-use assets	5,322
Total right-of-use assets	27,950
Operating lease current liabilities	1,524	2,633	0
Current portion of finance lease obligations	282		312
Total current lease liabilities	1,806
Obligations under operating leases, net of current portion	21,758	$ 14,655	$ 0
Finance lease non-current liabilities	5,929
Total non-current lease liabilities	27,687
Total lease liabilities	29,493
Finance lease, accumulated amortization	$ 2,000

- Lease Term and Discount Rate (Details)	Sep. 30, 2019
Weighted-average remaining lease term (years)
Operating leases	11 years 2 months 12 days
Finance leases	7 years 2 months 12 days
Weighted-average discount rate
Operating leases	8.10%
Finance leases	8.20%

- Maturities of Operating and Financing Lease Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019
Operating
Remainder of 2019	$ 975
2020	3,277
2021	3,632
2022	3,283
2023	3,186
Thereafter	20,934
Total lease payments	35,287
Less: Interest	(12,005)
Present value of lease liabilities	23,282	$ 17,300
Finance
Remainder of 2019	206
2020	828
2021	836
2022	860
2023	860
Thereafter	7,082
Total lease payments	10,672
Less: Interest	(4,461)
Present value of lease liabilities	$ 6,211

LEASES - Right-of-use Assets Obtained in Exchange for New Leases (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2019	Sep. 30, 2019
Leases [Abstract]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 8,200	$ 8,175
Right-of-use assets obtained in exchange for new finance lease liabilities		$ 0

COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Estimate of possible loss	$ 650,000

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) shares in Thousands	Sep. 30, 2019 shares
Class of Stock [Line Items]
Shares Reserved (in shares)	2,709
Shares Available to Issue (in shares)	1,952
Options Outstanding (in shares)	1,076
Performance Awards Outstanding (in shares)	501
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)	940
Performance Awards Outstanding (in shares)	0
2017 Plan [Member]
Class of Stock [Line Items]
Shares Reserved (in shares)	2,709
Shares Available to Issue (in shares)	1,952
Options Outstanding (in shares)	136
Performance Awards Outstanding (in shares)	501

Stockholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands							3 Months Ended		9 Months Ended
	Sep. 01, 2019	Jun. 03, 2019	Mar. 01, 2019	Sep. 01, 2018	Jun. 01, 2018	Mar. 01, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition									1 year 8 months 12 days
Shares Reserved (in shares)							2,709,000		2,709,000
Shares Available to Issue (in shares)							1,952,000		1,952,000
Options Outstanding (in shares)							1,076,000		1,076,000
Performance Awards Outstanding (in shares)							501,000		501,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized							$ 1,700		$ 1,700
Directors compensation expense							$ 113	$ 133	$ 341	$ 336
Treasury stock acquired, shares									400,000
Treasury Stock, Value									$ 7,756	$ 0
Treasury Stock Acquired, Average Cost Per Share									$ 19.39
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.225	$ 0.225
Dividends	$ 1,336	$ 1,365	$ 1,360	$ 1,436	$ 1,433	$ 1,207
Share-Based Compensation Arrangement By Share-Based Payment Award, Non-Option Equity Instruments, Reserved Percentage							200.00%		200.00%
Stock Repurchase Program, Remaining Authorized Repurchase Amount							$ 600		$ 600
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense							58		224	$ 208
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense							196	$ 215	$ 624	681
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage									20.00%
Share-based compensation expense							160	238	$ 513	955
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense							$ 61	$ 344	$ 138	$ 964
Amended And Restated 2006 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)							0		0
Shares Available to Issue (in shares)							0		0
Options Outstanding (in shares)							940,000		940,000
Performance Awards Outstanding (in shares)							0		0
Cancelled shares (in shares)									1,154,000
2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)							2,709,000		2,709,000
Shares Available to Issue (in shares)							1,952,000		1,952,000
Options Outstanding (in shares)							136,000		136,000
Performance Awards Outstanding (in shares)							501,000		501,000

Stockholders' Equity (AOCI) (Details) $ in Millions	9 Months Ended
Stockholders' Equity (AOCI) (Details) $ in Millions	Sep. 30, 2019 USD ($)
Equity [Abstract]
Beginning balance	$ 0
Decrease in net unrealized gains associated with available-for-sale securities of the trusts	(6,560)
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	6,560
Ending balance	$ 0

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands							3 Months Ended		9 Months Ended
	Sep. 01, 2019	Jun. 03, 2019	Mar. 01, 2019	Sep. 01, 2018	Jun. 01, 2018	Mar. 01, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.225	$ 0.225
Dividends	$ 1,336	$ 1,365	$ 1,360	$ 1,436	$ 1,433	$ 1,207

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Less: Earnings allocated to unvested restricted stock	$ 577	$ 2,200	$ 11,964	$ 14,303
Income attributable to common stockholders	(3)	(11)	(52)	(79)
Income attributable to common stockholders	$ 574	$ 2,189	$ 11,912	$ 14,224
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	17,737,000	19,060,000	17,917,000	17,701,000
Effect of dilutive securities, Stock options (in shares)	31,000	101,000	34,000	123,000
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	0	0	0	449,000
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	17,768,000	19,161,000	17,951,000	18,273,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.03	$ 0.11	$ 0.66	$ 0.80
Continuing operations (in dollars per Share)	$ 0.03	$ 0.11	$ 0.66	$ 0.78
Antidilutive securities excluded from computation of diluted EPS	901,000	1,065,000	974,000	1,041,000

Major Segments of Business (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenues	$ 66,125	$ 64,241	$ 202,958	$ 201,475
Operating Income (Loss)	11,944	10,265	40,733	37,373
Income before income taxes	1,524	3,387	17,734	19,368
Total assets	952,148		952,148		$ 917,502
Funeral
Segment Reporting Information [Line Items]
Revenues	51,517	49,843	160,187	156,969
Operating Income (Loss)	14,124	13,644	46,824	45,962
Income before income taxes	9,312	13,417	41,591	45,244
Total assets	693,718		693,718		686,470
Cemetery
Segment Reporting Information [Line Items]
Revenues	14,608	14,398	42,771	44,506
Operating Income (Loss)	3,932	3,470	12,083	12,165
Income before income taxes	3,885	3,560	12,324	12,406
Total assets	237,825		237,825		226,475
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Operating Income (Loss)	(6,112)	(6,849)	(18,174)	(20,754)
Income before income taxes	(11,673)	$ (13,590)	(36,181)	$ (38,282)
Total assets	$ 20,605		$ 20,605		$ 4,557

Supplementary Data (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Other current assets:
Prepaid and other current assets	$ 1,479	$ 1,308	$ 1,456
Other current assets	112		210
Total other current assets	1,764		3,011
Accrued liabilities:
Accrued salaries and wages	2,804		4,088
Accrued incentive compensation	5,846		7,395
Accrued vacation	2,304		2,358
Accrued insurance	3,700		3,188
Accrued interest	7,235		1,856
Accrued ad valorem and franchise taxes	2,158		904
Accrued commissions	553		441
Other accrued liabilities	1,311		1,178
Federal income taxes payable	3,359		962
Deferred rent	0		274
Total accrued liabilities	29,270		22,644
Other long-term liabilities:
Deferred rent	0		692
Incentive compensation	1,246		1,563
Contingent consideration	689		878
Total other long-term liabilities	1,935	$ 2,441	3,133
Federal income taxes receivable
Other current assets:
State income taxes receivable	0		923
State income taxes receivable
Other current assets:
State income taxes receivable	$ 173		$ 422

Subsequent Events (Details) - Subsequent Event $ in Thousands	Oct. 28, 2019 USD ($)	Oct. 17, 2019 USD ($)	Oct. 09, 2019 USD ($) acquisitions
Subsequent Event [Line Items]
Settlement loss		$ 676
Number of businesses acquired \| acquisitions			4
Purchase price	$ 23,600		$ 15,300