0001016281-20-000184 | 10-Q | XBRL Viewer

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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2020	Oct. 30, 2020
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	1-11961
Entity Registrant Name	CARRIAGE SERVICES, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	76-0423828
Entity Address, Address Line One	3040 Post Oak Boulevard
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77056
City Area Code	713
Local Phone Number	332-8400
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	CSV
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		17,969,828
Entity Central Index Key	0001016281
Current Fiscal Year End Date	--12-31
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS October 27, 2020, the Board approved an increase to its quarterly dividend of $0.10 per share and subsequently declared a quarterly dividend payable on December 1, 2020 to common share record holders as of November 9, 2020. In connection with the increased dividend, the Board withdrew and cancelled its previous dividend declaration on October 21, 2020. On October 30, 2020, we sold one funeral home for $0.5 million in West Virginia. Upon divesting this business, we no longer have operations in that state.

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 725	$ 716
Accounts receivable, net	22,277	21,478
Inventories	7,382	6,989
Prepaid and other current assets	2,253	10,667
Total current assets	32,637	39,850
Preneed cemetery trust investments	75,580	72,382
Preneed funeral trust investments	92,823	96,335
Preneed cemetery receivables, net	20,324	20,173
Receivables from preneed trusts, net	17,794	18,024
Property, plant and equipment, net	270,371	279,200
Cemetery property, net	101,333	87,032
Goodwill	394,483	398,292
Intangible and other non-current assets, net	29,634	32,116
Operating lease right-of-use assets	20,846	22,304
Cemetery perpetual care trust investments	64,824	64,047
Total assets	1,120,649	1,129,755
Current liabilities:
Current portion of debt and lease obligations	3,540	3,150
Accounts payable	9,713	8,413
Accrued and other liabilities	32,651	24,026
Convertible subordinated notes due 2021	2,522	0
Total current liabilities	48,426	35,589
Acquisition debt, net of current portion	4,957	5,658
Credit facility	54,745	82,182
Convertible subordinated notes due 2021	0	5,971
Acquisition debt, net of current portion	395,816	395,447
Obligations under finance leases, net of current portion	5,615	5,854
Obligations under operating leases, net of current portion	19,952	21,533
Deferred preneed cemetery revenue	47,666	46,569
Deferred preneed funeral revenue	28,900	29,145
Deferred tax liability	46,628	41,368
Other long-term liabilities	2,125	1,737
Deferred preneed cemetery receipts held in trust	75,580	72,382
Deferred preneed funeral receipts held in trust	92,823	96,335
Care trusts’ corpus	64,620	63,416
Total liabilities	887,853	903,186
Commitments and contingencies
Stockholders’ equity:
Common stock, $0.01 par value; 80,000,000 shares authorized and 25,880,362 and 25,995,167 shares issued at December 31, 2019 and September 30, 2020, respectively	260	259
Additional paid-in capital	240,648	242,147
Retained earnings	93,938	86,213
Treasury stock, at cost; 8,025,339 at both December 31, 2019 and September 30, 2020	(102,050)	(102,050)
Total stockholders’ equity	232,796	226,569
Total liabilities and stockholders’ equity	$ 1,120,649	$ 1,129,755

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2020	Dec. 31, 2019
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	25,995,167	25,880,362
Treasury stock, shares	8,025,339	8,025,339

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Revenues	$ 84,393	$ 66,125	$ 239,360	$ 202,958
Field costs and expenses:
Cemetery property amortization	1,471	972	3,445	2,990
Field depreciation expense	3,233	3,106	9,770	9,250
Regional and unallocated funeral and cemetery costs	4,731	3,597	11,204	10,008
Other expenses	1,253	411	3,551	1,197
Total field costs and expenses	56,519	48,069	163,155	144,051
Gross profit	27,874	18,056	76,205	58,907
Corporate costs and expenses:
General, administrative and other	6,134	5,755	18,620	17,059
Home office depreciation and amortization	329	357	1,065	1,115
Net loss on divestitures and impairments charges	4,917	4,593	19,610	4,604
Operating income	16,494	7,351	36,910	36,129
Interest expense	(8,007)	(6,283)	(24,787)	(18,907)
Accretion of discount on convertible subordinated notes	(69)	(61)	(200)	(178)
Net loss on early extinguishment of debt	(6)	0	(6)	0
Other, net	(28)	517	(34)	690
Income before income taxes	8,384	1,524	11,883	17,734
Expense for income taxes	(2,851)	(930)	(4,014)	(5,551)
Tax adjustment related to discrete items	8	17	144	219
Total expense for income taxes	$ (2,859)	$ (947)	(4,158)	(5,770)
Net income			$ 7,725	$ 11,964
Earnings Per Share, Basic and Diluted [Abstract]
Continuing operations (in dollars per Share)	$ 0.31	$ 0.03	$ 0.43	$ 0.66
Continuing operations (in dollars per Share)	0.31	0.03	0.43	0.66
Dividends declared per common share (in dollars per Share)	$ 0.0875	$ 0.075	$ 0.2375	$ 0.225
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	17,895	17,737	17,853	17,917
Diluted (in Shares)	17,932	17,768	17,893	17,951
Funeral
Segment Reporting Information [Line Items]
Revenues	$ 61,434	$ 51,517	$ 182,297	$ 160,187
Field costs and expenses:
Cost of operating	19,945	18,011	59,624	54,062
Corporate costs and expenses:
Operating income	13,975	9,531	38,155	42,220
Income before income taxes	13,753	9,312	37,481	41,591
Cemetery
Segment Reporting Information [Line Items]
Revenues	22,959	14,608	57,063	42,771
Field costs and expenses:
Cost of operating	25,886	21,972	75,561	66,544
Corporate costs and expenses:
Operating income	8,982	3,932	18,440	12,083
Income before income taxes	9,024	3,885	18,538	12,324
Service Revenue [Member]
Segment Reporting Information [Line Items]
Revenues	41,218	34,133	120,830	105,444
Property and Merchandise [Member]
Segment Reporting Information [Line Items]
Revenues	36,298	28,002	100,211	85,458
Other Revenue [Member]
Segment Reporting Information [Line Items]
Revenues	6,877	3,990	18,319	12,056
Other Revenue [Member] \| Funeral
Segment Reporting Information [Line Items]
Revenues	3,601	2,199	10,431	6,618
Other Revenue [Member] \| Cemetery
Segment Reporting Information [Line Items]
Revenues	$ 3,276	$ 1,791	$ 7,888	$ 5,438

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Net income			$ 7,725	$ 11,964
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			14,280	13,355
Provision for bad debt and credit losses			1,837	1,188
Stock-based compensation expense			2,473	1,616
Deferred income tax expense			4,750	1,270
Amortization of deferred financing costs			592	289
Amortization of capitalized commissions on preneed contracts	$ 145	$ 140	430	417
Accretion of discount on convertible subordinated notes	69	61	200	178
Accretion of debt discount, net of debt premium on senior notes			228	366
Net loss on divestitures and impairments charges			19,610	4,604
Net loss on sale of other assets			245	193
Gain on insurance reimbursements			(54)	(638)
Goodwill and other intangible asset impairments			6	0
Other			19	121
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables			(436)	(2,495)
Inventories, prepaid and other current assets			3,241	1,138
Intangible and other non-current assets			(225)	(241)
Preneed funeral and cemetery trust investments			(2,781)	(4,376)
Accounts payable			1,155	(3,852)
Accrued and other liabilities			9,770	6,749
Deferred preneed funeral and cemetery revenue			1,319	804
Deferred preneed funeral and cemetery receipts held in trust			3,438	3,411
Net cash provided by operating activities			67,822	36,061
Cash flows from investing activities:
Acquisitions			(28,011)	0
Proceeds from insurance reimbursements			97	1,247
Proceeds from divestitures and sale of other assets	7,300		7,416	967	$ 900
Capital expenditures			(10,034)	(11,479)
Net cash used in investing activities			(30,532)	(9,265)
Cash flows from financing activities:
Borrowings from the credit facility			89,300	28,200
Payments against the credit facility			(117,100)	(37,300)
Repurchase of the 2.75% convertible subordinated notes			(4,563)	(27)
Payment of transaction costs related to the repurchase of the 2.75% convertible subordinated notes			(12)	0
Payments of debt issuance costs related to the 6.625% senior notes			0	(113)
Payments on acquisition debt and obligations under finance leases			(1,060)	(1,370)
Payments on contingent consideration recorded at acquisition date			(169)	(162)
Proceeds from the exercise of stock options and employee stock purchase plan contributions			921	1,155
Taxes paid on restricted stock vestings and exercise of non-qualified options			(281)	(194)
Dividends paid on common stock			(4,251)	(4,061)
Purchase of treasury stock			0	(7,756)
Net cash used in financing activities			(37,281)	(21,628)
Net increase in cash and cash equivalents			9	5,168
Cash and cash equivalents at beginning of period		5,812	716	644	644
Cash and cash equivalents at end of period	725		725		$ 716
Senior Notes [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of deferred financing costs	72	35	208	103
Cash flows from financing activities:
Payments of debt issuance costs related to the 6.625% senior notes			(66)	0
Senior Notes [Member] \| Senior Note Two [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Accretion of debt discount, net of debt premium on senior notes	56		165
Convertible Subordinated Notes [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of deferred financing costs	$ 9	$ 6	$ 21	$ 19

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) (Unaudited)	Sep. 30, 2020	Mar. 19, 2014
Convertible Subordinated Notes [Member]
Stated interest rate percentage	2.75%	2.75%
Senior Notes [Member] \| Senior Note Two [Member]
Stated interest rate percentage	6.625%

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Director [Member]	Common stock	Common stock Director [Member]	Additional Paid-in Capital	Additional Paid-in Capital Director [Member]	Retained Earnings	Treasury Stock
Beginning balance, shares outstanding at Dec. 31, 2018			18,078
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)	11,964						11,964
Isuuance of common stock, shares			58
Issuance of common stock	684		$ 1		683
Exercise of stock options, shares			71
Exercise of stock options	472		$ 1		471
Issuance of restricted common stock, shares			25
Issuance of restricted common stock	0
Cancellation and retirement of restricted common stock, shares			(21)
Cancellation and retirement of restricted common stock and stock options	(195)				(195)
Stock-based compensation expense	1,616				1,616
Dividends on common stock	(4,061)				(4,061)
Treasury stock acquired, shares			(400)
Treasury stock acquired	(7,756)							(7,756)
Other, shares			15
Other	294		$ 294
Ending balance, shares outstanding at Sep. 30, 2019			17,826
Ending Balance at Sep. 30, 2019	224,510		$ 259		242,657		83,644	(102,050)
Beginning balance, shares outstanding at Jun. 30, 2019			17,812
Beginning 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
Issuance of common stock	212		$ 1		211
Cancellation and retirement of restricted common stock, shares			(4)
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
Ending Balance at Sep. 30, 2019	224,510		$ 259		242,657		83,644	(102,050)
Beginning balance, shares outstanding at Dec. 31, 2019			17,855
Beginning Balance at Dec. 31, 2019	226,569		$ 259		242,147		86,213	(102,050)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	7,725						7,725
Isuuance of common stock, shares			60	26
Issuance of common stock	921	$ 491	$ 1		920	$ 491
Exercise of stock options, shares			12
Exercise of stock options	(31)				(31)
Issuance of restricted common stock, shares			10
Issuance of restricted common stock	0
Cancellation and retirement of restricted common stock, shares			(11)
Cancellation and retirement of restricted common stock and stock options	(250)				(250)
Stock-based compensation expense	1,982				1,982
Dividends on common stock	(4,251)				(4,251)
Convertible notes repurchase	(828)				(828)
Other, shares			18
Other	468				468
Ending balance, shares outstanding at Sep. 30, 2020			17,970
Ending Balance at Sep. 30, 2020	232,796		$ 260		240,648		93,938	(102,050)
Beginning balance, shares outstanding at Jun. 30, 2020			17,934
Beginning Balance at Jun. 30, 2020	228,491		$ 260		241,868		88,413	(102,050)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	5,525						5,525
Isuuance of common stock, shares			16	9
Issuance of common stock	297	$ 197			297	$ 197
Exercise of stock options, shares			12
Exercise of stock options	(31)				(31)
Cancellation and retirement of restricted common stock, shares			(1)
Cancellation and retirement of restricted common stock and stock options	(16)				(16)
Stock-based compensation expense	730				730
Dividends on common stock	(1,569)				(1,569)
Convertible notes repurchase	(828)				(828)
Ending balance, shares outstanding at Sep. 30, 2020			17,970
Ending Balance at Sep. 30, 2020	$ 232,796		$ 260		$ 240,648		$ 93,938	$ (102,050)

Basis of Presentation and Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2020

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 provider of funeral and cemetery services and merchandise in the United States. As of September 30, 2020, we operated 180 funeral homes in 27 states and 32 cemeteries in 12 states. Our operations are reported in two business segments: Funeral Home Operations, which currently account for approximately 75% of our revenue and Cemetery Operations, which currently account for approximately 25% of our revenue.

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” (time of death) and “preneed” (planned prior to death) basis.

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.

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, 2019 unless otherwise disclosed herein, and should be read in conjunction therewith.

On March 11, 2020, the World Health Organization declared the 2019 novel coronavirus disease (“COVID-19”), to be a pandemic, which has spread across the globe and is impacting worldwide economic activity. In light of the recent developments relating to COVID-19, the Company has evaluated the impact of COVID-19 on our Consolidated Financial Statements and related disclosures.

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.

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.

Cash and Cash Equivalents

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

Funeral and Cemetery Receivables

Our funeral receivables are recorded in Accounts Receivable, net and primarily consist of amounts due for funeral services already performed. Our cemetery receivables generally consist of preneed sales of cemetery interment rights and related products and services, which are typically 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. We do not accrue interest on preneed receivables if they are not paid in accordance with the contractual payment terms given the nature of our merchandise and services, the nature of our contracts with customers and the timing of the delivery of our services. Atneed cemetery receivables and preneed cemetery receivables with payments expected to be received within one year from the balance sheet date are recorded in Accounts receivable, net. Preneed cemetery receivables with payments expected to be received beyond one year from the balance sheet date are recorded in Preneed cemetery receivables, net.

For our funeral receivables, we have a collections policy where statements are sent to the customer at 30 days past due. Past due notification letters are sent at 45 days and continue until payment is received or the contract is placed with a third-party collections agency. For our preneed cemetery receivables, we have a collections policy where past due notification letters are sent to the customer beginning at 15 days past due and periodically thereafter until the contract is cancelled or payment is received.

In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”), Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments and subsequent amendments collectively known as (“Topic 326”). Topic 326 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 requires all expected credit losses to be measured based on historical experience, current conditions and reasonable and supportable forecasts about collectability. Prior to adoption of Topic 326, we provided allowances for bad debt and contract cancellations on our receivables based on an analysis of historical trends of collection activity.

For both funeral and cemetery receivables, we determine our allowance for credit losses by using a loss-rate methodology, in which we assess our historical write-off of receivables against our total receivables over several years. From this historical loss-rate approach, we also consider the current and forecasted economic conditions expected to be in place over the life of our receivables. These estimates are impacted by a number of factors, including changes in the economy, demographics and competition in our local communities. We monitor our ongoing credit exposure through an active review of our customers’ receivables balance against contract terms and due dates. Our activities include timely performance of our accounts receivable reconciliations, assessment of our aging of receivables, dispute resolution and payment confirmation. We will also monitor any change in our historical write-off of receivables utilized in our loss-rate methodology and assess forecasted changes in market conditions within our credit reserve.

Due to the economic impact of COVID-19, we decreased our allowance for credit losses on our receivables by $0.1 million during the three months ended September 30, 2020 and increased our allowance for credit losses on our receivables by $0.5 million during the nine months ended September 30, 2020.

See Notes 2 and 6 to the Consolidated Financial Statements herein for additional information related the adoption of Topic 326 on January 1, 2020 and the additional disclosures required.

Inventory

Inventory consists primarily of caskets, outer burial containers and cemetery monuments and markers and is recorded at the lower of its cost basis (determined by the specific identification method) or net realizable value.

Business Combinations

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

See Note 3 to the Consolidated Financial Statements herein for further information related to our acquisitions.

Divested Operations

Prior to divesting a funeral home or cemetery, we first determine whether the sale of the net assets and activities (together referred to as a “set”) qualifies as a business. First, we perform a screen test to determine if the set is not a business. The principle of the screen is that a set is not a business if substantially all of the fair value of the gross assets sold resides in a single asset or group of similar assets. If the screen is not met then we evaluate whether the set has both inputs and a substantive process that together significantly contribute to the ability to create outputs. When both inputs and a substantive process are present then the set is determined to be a business and we apply the guidance in ASC 350 – Intangibles – Goodwill and Other to determine the accounting treatment of goodwill for that set (see discussion of Goodwill below). Goodwill is not allocated to the sale if the set is not considered to be a business.

During the three months ended September 30, 2020, we sold six funeral homes for $7.3 million. During 2019, we ceased to operate a funeral home whose lease expired and sold a funeral home for $0.9 million. The operating results of these divested funeral homes are reflected in our Consolidated Statements of Operations. We continually review our businesses to optimize the sustainable earning power and return on our invested capital.

See Notes 4, 5 and 10 to the Consolidated Financial Statements herein for additional information concerning our divestitures.

Goodwill

The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries acquired is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31st each year. 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 negative industry or economic trends and significant adverse changes in the business climate, which may be indicated by a decline in our market capitalization or decline in operating results.

As a result of economic conditions caused by COVID-19, we performed a quantitative assessment of our goodwill at March 31, 2020 and we recorded an impairment for goodwill of $13.6 million during the quarter ended March 31, 2020, as the carrying amount of our funeral homes in the Eastern Region Reporting Unit exceeded the fair value. 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.

We performed our annual goodwill impairment test as of August 31, 2020. 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. For our 2020 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform an additional quantitative goodwill impairment test. We concluded that it is more-likely-than not that the fair value of our reporting units is greater than their carrying value and thus there was no additional impairment to goodwill.

When we divest a portion of a reporting unit that constitutes a business in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”), we allocate goodwill associated with that business to be included in the gain or loss on divestiture. When divesting a business, goodwill is allocated based on the relative fair values of the business being divested and the portion of the reporting unit that will be retained. Additionally, after each divestiture, we will test the goodwill remaining in the portion of the reporting unit to be retained for impairment using a qualitative assessment unless we deem a quantitative assessment to be appropriate.

Subsequent to our divestitures during the three months ended September 30, 2020, we performed a qualitative assessment on the goodwill retained in our Reporting Units and concluded that is more-likely-than not that the fair value of our reporting units is greater than their carrying value and thus there was no additional impairment to goodwill.

See Note 4 to the Consolidated Financial Statements included herein for additional information related to our goodwill.

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 as of August 31st each year. 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.

As a result of economic conditions caused by COVID-19, we performed a quantitative assessment of our tradenames at March 31, 2020 and we recorded an impairment for certain of our tradenames of $1.1 million during the quarter ended March 31, 2020 as the carrying amount of these tradenames exceeded the fair value. In determining the fair value of the tradenames, we used the relief from royalty method whereby we determine the fair value of the assets by discounting the cash flows that represent a savings over having to pay a royalty fee for use of the tradenames. 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.

We performed our annual intangible assets impairment test as of August 31, 2020. 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. For our 2020 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform an additional quantitative impairment test. We concluded that it is more-likely-than not that the fair value of our intangible assets is greater than its carrying value and thus there was no additional impairment to our intangible assets.

See Note 10 to the Consolidated Financial Statements included herein for additional information related to our intangible assets.

Preneed and Perpetual Care Trust Funds

Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIEs”). In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. 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 fixed income 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. Topic 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities management does not intend to sell or believes that it is more likely than not will be required to sell.

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.

See Notes 7 and 8 to the Consolidated Financial Statements herein for additional information related to our preneed and perpetual care trust funds.

Fair Value Measurements

In August 2018, the FASB amended “Fair Value Measurements” to modify the disclosure requirements related to fair value. The amendment removes requirements to disclose (1) the amount of and reasons for transfers between Levels 1 and 2 of the fair value hierarchy, (2) our policy related to the timing of transfers between levels, and (3) the valuation processes used in Level 3 measurements. It clarifies that the narrative disclosure of the effect of changes in Level 3 inputs should be based on changes that could occur at the reporting date. The amendment adds a requirement to disclose the range and weighted average of the significant unobservable inputs used in Level 3 measurements. We adopted the new standard as of January 1, 2020 and it had no impact on our consolidated results of operations, consolidated financial position, and cash flows.

See Notes 7 and 9 to the Consolidated Financial Statements herein for additional required disclosures related to our fair value measurement of our financial assets and liabilities.

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.

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

Property, Plant and Equipment

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

Property, plant and equipment is comprised of the following at December 31, 2019 and September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Land	$	84,608	$	83,328
Buildings and improvements	242,641		240,516
Furniture, equipment and automobiles	88,046		90,125
Property, plant and equipment, at cost	415,295		413,969
Less: accumulated depreciation	(136,095)		(143,598)
Property, plant and equipment, net	$	279,200	$	270,371

We acquired $1.7 million of property, plant and equipment related to our acquisition that closed on January 3, 2020, described in Note 3 to the Consolidated Financial Statements included herein. During the three months ended September 30, 2020, we divested six funeral homes that had a carrying value of property, plant and equipment of $6.5 million, which was included in the gain or loss on the sale of divestitures and recorded in Net loss on divestitures and impairment charges on our Consolidated Statements of Operations, described in Note 5 to the Consolidated Financial Statements included herein. In addition, our growth and maintenance capital expenditures totaled $10.0 million for the nine months ended September 30, 2020, for property, plant, equipment and cemetery development.

We recorded depreciation expense of $3.5 million for both the three months ended September 30, 2019 and 2020 and $10.4 million and $10.8 million for the nine months ended September 30, 2019 and 2020, respectively.

Long-lived assets, such as property, plant and equipment subject to depreciation and amortization, are reviewed for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable in accordance with ASC 360 – Property, Plant and Equipment. In connection with the goodwill impairment recorded for the Eastern Region Reporting Unit during the quarter ended March 31, 2020, we also evaluated the long-lived assets of our funeral homes in the Eastern Region Reporting Unit and concluded that there was no impairment to our long-lived

assets. Subsequent to our impairment tests performed at March 31, 2020, we did not identify any new factors or events that would trigger us to perform an additional assessment of our long-lived assets.

Cemetery Property

When we acquire a cemetery, we utilize an internal and external approach to determine the fair value of the cemetery property. From an external perspective, we obtain an accredited appraisal to provide reasonable assurance for property existence, property availability (unrestricted) for development, property lines, available spaces to sell, identifiable obstacles or easements and general valuation inclusive of known variables in that market. From an internal perspective, we conduct a detailed analysis of the acquired cemetery property using other cemeteries in our portfolio as a benchmark. This provides the added benefit of relevant data that is not available to third party appraisers. Through this thorough internal process, the Company is able to identify viable costs of property based on historical experience, particular markets and demographics, reasonable margins, practical retail prices and park infrastructure and condition.

Cemetery property was $87.0 million and $101.3 million, net of accumulated amortization of $41.7 million and $45.1 million at December 31, 2019 and September 30, 2020, respectively. When cemetery property is sold, the value of the cemetery property (interment right costs) is expensed as amortization 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 and $1.5 million for the three months ended September 30, 2019 and 2020, respectively and $3.0 million and $3.4 million for the nine months ended September 30, 2019 and 2020, respectively.

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. 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. 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.

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.

In connection with the goodwill and intangible impairment tests performed at March 31, 2020, we also evaluated the operating and finance leases of our funeral homes in the Eastern Reporting Unit and concluded that there was no impairment to our operating and finance lease assets. Subsequent to our impairment tests performed at March 31, 2020, we did not identify any new factors or events that would trigger us to perform an additional assessment of our operating and finance leases.

See Notes 14 to the Consolidated Financial Statements included herein for additional information related to our leases.

Equity Plans and Stock-Based Compensation

We have equity-based employee and director compensation plans under which we have granted 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. We recognize the effect of forfeitures in compensation cost when they occur and any previously recognized compensation cost for an award is reversed in the period that the award is forfeited.

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 conditions is determined using a Monte-Carlo simulation pricing model. 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 15 to the Consolidated Financial Statements included herein for additional information related to our equity plans and stock-based compensation.

Revenue Recognition

Funeral and Cemetery Operations Revenue is recognized when control of the merchandise or services is transferred to the customer. Our performance obligations include the delivery of funeral and cemetery merchandise and services and cemetery property interment rights. Control transfers when merchandise is delivered or services are performed. For cemetery property interment rights, control transfers to the customer when the property is developed and the interment right has been sold and can no longer be marketed or sold to another customer. Sales taxes collected are recognized on a net basis in our consolidated financial statements. On our atneed contracts, we generally deliver the merchandise and perform the services at the time of need.

Memorial services frequently include performance obligations to direct the service, provide facilities and motor vehicles, catering, flowers, and stationary products. All other performance obligations on these contracts, including arrangement, removal, preparation, embalming, cremation, interment, and delivery of urns and caskets and related memorialization merchandise are fulfilled at the time of need. Personalized marker merchandise and marker installation services sold on atneed contracts are recognized when control is transferred to the customer, generally when the marker is delivered and installed in the cemetery.

Some of our contracts with customers include multiple performance obligations. For these contracts, we allocate the 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.

Ancillary funeral service revenue, which is recorded in Other revenue, represents revenue from our flower shop, pet cremation and online cremation businesses in Texas.

The earnings from our preneed trust investments, as well as trust management fees charged by our wholly-owned registered investment advisory firm (“CSV RIA”) are recorded in Other revenue. As of September 30, 2020, CSV RIA provided investment management and advisory services to approximately 80% 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.

Balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet of $8.9 million and $8.0 million at December 31, 2019 and September 30, 2020, respectively. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue in future periods. However, we estimate an average maturity period of ten years for preneed funeral contracts.

Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable, net and Preneed cemetery 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. The transaction price allocated to preneed merchandise and service performance obligations that were unfulfilled were $4.8 million and $7.2 million at December 31, 2019 and September 30, 2020, respectively. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue in future periods. However, we estimate an average maturity period of eight years for preneed cemetery contracts.

See Notes 17 to the Consolidated Financial Statements herein for additional information related to revenue.

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 classify our deferred tax liabilities and assets as non-current on our Consolidated Balance Sheet.

We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more likely than not that the tax benefits will be realized.

We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured, and derecognized in the 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.

The recently passed Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) has certain provisions that are applicable to the Company as follows:

(i) allowing net operating losses (“NOLs”) arising in 2018, 2019 and 2020 to be carried back five years;

(ii) increasing the taxable income threshold on the interest deduction from 30% to 50% for tax years beginning in 2019 and 2020;

(iii) suspending payment requirements for the 6.2% employer portion of Social Security taxes from the date of enactment through the end of 2020, with half the balance due by the end of 2021, and the other half due by the end of 2022; and

(iv) our ability to receive employee retention credits up to $5,000 for paying wages to employees who are unable to work, while business operations are suspended.

In connection with the CARES Act, we filed a claim for a refund on June 30, 2020, to carryback the net operating losses generated in the tax year ending December 31, 2018. The refund claim from the 2018 tax year was received on August 7, 2020, and we have included the impact in our current provision. In an effort to maximize the expected benefits afforded by the CARES Act, we plan to amend our 2018 tax return to include the additional first year depreciation deduction for qualified improvement property. The majority of the net operating losses generated in 2018 are the result of filing non-automatic accounting method changes relating to the recognition of revenue from our cemetery property and merchandise and services sales. Due to the uncertainty of the timing of receiving Internal Revenue Service (“IRS”) approval for non-automatic accounting method changes, a reserve has been recorded against the benefit derived from this carrying back that the net operating losses generated; therefore, for the nine months ended September 30, 2020, the reserve for uncertain tax positions was $2.9 million. There was no reserve recorded at September 30, 2019.

Additionally, we plan to file a claim for a refund for the net operating losses generated in the tax year ending December 31, 2019, in the fourth quarter of 2020.

Income tax expense during interim periods is based on our forecasted annual effective 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.

Our income tax expense was $0.9 million and $2.9 million for the three months ended September 30, 2019 and 2020, respectively and $5.8 million and $4.2 million for the nine months ended September 30, 2019 and 2020, respectively. Our operating tax rate before discrete items was 61.0% and 34.0% for the three months ended September 30, 2019 and 2020, respectively and 31.3% and 33.8% for the nine months ended September 30, 2019 and 2020, respectively.

The increase in our overall effective tax rate for the nine months ended September 30, 2019 is due to the unfavorable tax impact of impairment of goodwill and other intangibles recorded in the first quarter of 2020 for businesses that were previously acquired through stock acquisitions.

Computation of Earnings Per Common Share

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

Share-based awards that contain non-forfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are recognized as participating securities and included in the computation of both basic and diluted earnings per share. Our grants of restricted stock awards to our employees and directors are considered participating securities, and we have prepared our earnings per share calculations attributable to common stockholders to exclude outstanding unvested restricted stock awards, using the two-class method, in both the basic and diluted weighted average shares outstanding calculation.

See Note 16 to the Consolidated Financial Statements included herein for the additional information related to computation of earnings per share.

Subsequent Events

We have evaluated events and transactions during the period subsequent to September 30, 2020 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.

See Note 19 to the Consolidated Financial Statements included herein for additional information related to our subsequent events.

Recently Issued Accounting Standards	9 Months Ended
Recently Issued Accounting Standards	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Financial Instruments - Credit Losses On January 1, 2020, we adopted Topic 326 using the modified retrospective method and the impact was not material to our Consolidated Financial Statements. See Notes 6 and 7 to the Consolidated Financial Statements herein for additional disclosures required by Topic 326. Income Taxes In December 2019, the FASB issued ASU, Income Taxes (“Topic 740”), to simplify the accounting for income taxes. The amendments in this update are effective for fiscal years beginning after December 15, 2020, with early adoption permitted. On January 1, 2020, we early adopted the provisions of this ASU using the prospective method and the impact was not material to our Consolidated Financial Statements. Accounting Pronouncements Not Yet Adopted Reference Rate Reform In March 2020, the FASB issued ASU, Reference Rate Reform (“Topic 848”) to provide optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference London InterBank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. The Company did not utilize the optional expedients and exceptions provided by this ASU during the nine months ended September 30, 2020.

Acquisitions

9 Months Ended

Sep. 30, 2020

Business Combinations [Abstract]

Acquisitions

ACQUISITIONS

On January 3, 2020, we acquired one funeral home and cemetery combination business in Lafayette, California for $33.0 million in cash, of which $5.0 million was deposited in escrow in 2019 and $28.0 million was paid at closing in 2020. We acquired substantially all of the assets and assumed certain operating liabilities of these businesses.

The pro forma impact of this acquisition on prior periods is not presented, as the impact is not significant to our reported results. The results of the acquired business is reflected in our Consolidated Statements of Operations from the date of acquisition.

Subsequent to our initial purchase price allocation for this acquisition made during the first quarter of 2020, we have adjusted our purchase price allocation based on additional information which became available prior to September 30, 2020. The following table summarizes the breakdown of the purchase price allocation for these businesses (in thousands):


	Initial Purchase Price Allocation		Adjustments		Adjusted Purchase Price Allocation
Current assets	$	2,662	$	(107)	$	2,555
Preneed trust assets	9,089		—		9,089
Property, plant & equipment	1,720		—		1,720
Cemetery property	14,753		82		14,835
Goodwill	12,916		656		13,572
Intangible and other non-current assets	2,506		(628)		1,878
Assumed liabilities	(489)		—		(489)
Deferred tax liability	(527)		(3)		(530)
Preneed trust liabilities	(9,089)		—		(9,089)
Deferred revenue	(541)		—		(541)
Purchase price	$	33,000	$	—	$	33,000

The current assets primarily relate to preneed cemetery receivables. The intangible and other non-current assets relate to the fair value of tradenames. The assumed liabilities primarily relate to the obligations associated with delivered preneed

merchandise that was not paid for prior to acquisition. As of September 30, 2020, our accounting for cemetery receivables, cemetery property, deferred revenue and deferred tax liabilities for this acquisition has not been finalized.

During the nine months ended September 30, 2020, we also recorded adjustments to the purchase price allocation for three acquisitions closed in the fourth quarter of 2019. The following table summarizes the breakdown of the purchase price allocation for these businesses and the subsequent adjustments made based on additional information which became available prior to September 30, 2020 (in thousands):


	Initial Purchase Price Allocation		Adjustments		Adjusted Purchase Price Allocation
Current assets	$	1,482	$	204	$	1,686
Preneed trust assets	15,891		—		15,891
Property, plant & equipment	21,680		—		21,680
Cemetery property	11,994		(45)		11,949
Goodwill	99,344		638		99,982
Intangible and other non-current assets	8,269		(1,480)		6,789
Assumed liabilities	(657)		(145)		(802)
Preneed trust liabilities	(15,463)		—		(15,463)
Deferred revenue	(1,633)		992		(641)
Purchase price	$	140,907	$	164	$	141,071

During the nine months ended September 30, 2020, we paid an additional $164,000 for our acquisition of the cemetery business in Fairfax, Virginia to reimburse the sellers for certain incremental taxes resulting from the 338(h)(10) election under the Internal Revenue Code. We also received $153,000 in cash, recorded in Current assets, related to the closing of all operating bank accounts in place prior to the acquisition. As of September 30, 2020, our accounting for our 2019 acquisitions is complete.

Goodwill (Notes)

9 Months Ended

Sep. 30, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

GOODWILL

The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet for the year ended December 31, 2019 and the nine months ended September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Goodwill at the beginning of the period	$	303,887	$	398,292
Net increase in goodwill related to acquisitions	99,344		14,210
Decrease in goodwill related to divestitures	(4,939)		(4,387)
Decrease in goodwill related to impairments	—		(13,632)
Goodwill at the end of the period	$	398,292	$	394,483

See Notes 1, 3 and 5 to the Consolidated Financial Statements included herein, for a discussion of the methodology used for our goodwill impairment test and a discussion of our acquisitions and divestitures, respectively.

DIVESTED OPERATIONS

9 Months Ended

Sep. 30, 2020

Discontinued Operations and Disposal Groups [Abstract]

DIVESTED OPERATIONS

The operating results of these divested funeral homes 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,
	2019		2020		2019		2020
Revenue	$	108	$	144	$	471	$	1,829

Operating income (loss)	(31)		(112)		4		70
Net loss on divestitures(1)	(3,863)		(4,917)		(3,874)		(4,917)
Income tax benefit	1,149		1,710		1,211		1,638
Net loss from divested operations, after tax	$	(2,745)	$	(3,319)	$	(2,659)	$	(3,209)

(1)

Net loss on divestitures is recorded in Net loss on divestitures and impairment charges on our Consolidated Statements of Operations.

Trust Investments

9 Months Ended

Sep. 30, 2020

Preneed Trust Investments [Abstract]

Trust Investments

TRUST INVESTMENTS

Preneed trust investments represent trust fund assets that we are generally permitted to withdraw as the services and merchandise are provided to customers. Preneed funeral and cemetery contracts are secured by payments from customers, less amounts not required by law to be deposited into trust. Preneed trust investments are reduced by the trust earnings we have been allowed to withdraw in certain states prior to our performance. These earnings are recognized as earned, in Other revenue, when a service is performed or merchandise is delivered. Trust management fees charged by CSV RIA are included as revenue in the period in which they are earned.

Cemetery perpetual care trust investments represent a portion of the proceeds from the sale of cemetery property interment rights which we are required by various state laws to deposit 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.

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, common stock and equity mutual funds. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or 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. See Note 9 to the Consolidated Financial Statements included herein for further information of the fair value measurement.

As of September 30, 2020, we have net unrealized losses of $7.3 million in our trusts. At September 30, 2020, these net unrealized losses represented 3% of our original cost basis of $245.8 million. Our trusts have been and continue to be impacted by current market conditions in the U.S. and global financial markets. The decline in fair value is largely due to changes in interest rates and other market conditions. Our investments are diversified across multiple industry segments using a balanced allocation strategy to minimize long-term risk. In addition, we do not intend to sell and it is likely that we will not be required to sell the securities prior to their anticipated recovery.

Changes in unrealized gains and/or losses related to these securities are reflected in Other comprehensive income and offset by the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus interests in those unrealized gains and/or losses. There is no impact on earnings until such time that the loss is realized in the trusts, allocated to the 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.

For available-for-sale debt securities in an unrealized loss position, we first assess whether we intend to sell or it is more likely than not that we will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, we evaluate whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, we consider the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If our assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any unrealized loss that has not been recorded through an allowance for credit losses is recognized in other comprehensive income.

We rely on our trust investments to provide funding for the various contractual obligations that arise upon maturity of the underlying preneed contracts. Because of the long-term relationship between the establishment of trust investments and the required performance of the underlying contractual obligations, the impact of current market conditions that may exist at any given time is not necessarily indicative of our ability to generate profit on our future performance obligations.

Preneed Cemetery Trust Investments

The components of Preneed cemetery trust investments on our Consolidated Balance Sheet at December 31, 2019 and September 30, 2020 are as follows (in thousands):


	December 31, 2019		September 30, 2020
Preneed cemetery trust investments, at market value	$	74,572	$	77,968
Less: allowance for contract cancellation	(2,190)		(2,388)
Preneed cemetery trust investments	$	72,382	$	75,580

The cost and market values associated with preneed cemetery trust investments at September 30, 2020 are detailed below (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	1,332	$	—	$	—	$	1,332
Fixed income securities:

Foreign debt	2	15,664		1,148		(1,162)		15,650
Corporate debt	2	16,594		1,188		(813)		16,969
Preferred stock	2	12,526		523		(927)		12,122
Mortgage-backed securities	2	323		—		(189)		134
Common stock	1	26,137		4,729		(7,701)		23,165
Mutual funds:
Fixed Income	2	7,024		728		(250)		7,502
Trust securities		$	79,600	$	8,316	$	(11,042)	$	76,874
Accrued investment income		$	1,094					$	1,094
Preneed cemetery trust investments								$	77,968
Market value as a percentage of cost								96.6		%

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


Due in one year or less	$	—
Due in one to five years	12,456
Due in five to ten years	9,244
Thereafter	23,175
Total fixed income securities	$	44,875

The cost and market values associated with preneed cemetery trust investments at December 31, 2019 are detailed below (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	5,729	$	—	$	—	$	5,729
Fixed income securities:
Foreign debt	2	5,609		312		(243)		5,678
Corporate debt	2	16,916		1,044		(649)		17,311
Preferred stock	2	14,206		904		(164)		14,946
Mortgage-backed securities	2	517		—		(114)		403
Common stock	1	28,569		2,766		(3,017)		28,318
Mutual funds:
Fixed income	2	1,463		72		(85)		1,450
Trust Securities		$	73,009	$	5,098	$	(4,272)	$	73,835
Accrued investment income		$	737					$	737
Preneed cemetery trust investments								$	74,572
Market value as a percentage of cost								101.1		%

The following table summarized our fixed income securities within our preneed cemetery trust investments in an unrealized loss position at September 30, 2020, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands):


	September 30, 2020
	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	$	3,048	$	(309)	$	144	$	(853)	$	3,192	$	(1,162)
Corporate debt	4,073		(330)		1,363		(483)		5,436		(813)
Preferred stock	5,022		(711)		441		(216)		5,463		(927)
Mortgage-backed securities	—		—		134		(189)		134		(189)
Total fixed income securities with an unrealized loss	$	12,143	$	(1,350)	$	2,082	$	(1,741)	$	14,225	$	(3,091)


	December 31, 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	$	268	$	(42)	$	758	$	(201)	$	1,026	$	(243)
Corporate debt	1,368		(168)		4,520		(481)		5,888		(649)
Preferred stock	4,135		(164)		—		—		4,135		(164)
Mortgage-backed securities	—		—		402		(114)		402		(114)
Total fixed income securities with an unrealized loss	$	5,771	$	(374)	$	5,680	$	(796)	$	11,451	$	(1,170)

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, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Investment income	$	323	$	449	$	1,308	$	1,421
Realized gains	1,180		2,857		5,001		6,392
Realized losses	(1,527)		(918)		(3,163)		(4,490)
Expenses and taxes	(396)		(357)		(1,081)		(982)
Net change in deferred preneed cemetery receipts held in trust	420		(2,031)		(2,065)		(2,341)
	$	—	$	—	$	—	$	—

Purchases and sales of investments in the preneed cemetery trusts for the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Purchases	$	(13,488)	$	(10,297)	$	(33,299)	$	(42,750)
Sales	11,672		9,200		24,690		34,566

Preneed Funeral Trust Investments

The components of Preneed funeral trust investments on our Consolidated Balance Sheet at December 31, 2019 and September 30, 2020 are as follows (in thousands):


	December 31, 2019		September 30, 2020
Preneed funeral trust investments, at market value	$	99,246	$	95,730
Less: allowance for contract cancellation	(2,911)		(2,907)
Preneed funeral trust investments	$	96,335	$	92,823

The cost and market values associated with preneed funeral trust investments at September 30, 2020 are detailed below (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	18,546	$	—	$	—	$	18,546
Fixed income securities:
U.S treasury debt	1	819		10		—		829

Foreign debt	2	15,132		1,133		(1,083)		15,182
Corporate debt	2	15,258		1,086		(766)		15,578
Preferred stock	2	11,772		484		(858)		11,398
Mortgage-backed securities	2	351		—		(187)		164
Common stock	1	24,925		4,659		(7,171)		22,413
Mutual funds:

Fixed income	2	6,128		678		(173)		6,633
Other investments	2	3,943		—		—		3,943
Trust securities		$	96,874	$	8,050	$	(10,238)	$	94,686
Accrued investment income		$	1,044					$	1,044
Preneed funeral trust investments								$	95,730
Market value as a percentage of cost								97.7		%

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


Due in one year or less	$	829
Due in one to five years	12,042
Due in five to ten years	8,234
Thereafter	22,046
Total fixed income securities	$	43,151

The cost and market values associated with preneed funeral trust investments at December 31, 2019 are detailed below (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	24,160	$	—	$	—	$	24,160
Fixed income securities:
U.S. treasury debt	1	822		—		—		822
Foreign debt	2	5,587		309		(232)		5,664
Corporate debt	2	16,109		992		(646)		16,455
Preferred stock	2	14,094		874		(198)		14,770
Mortgage-backed securities	2	585		—		(117)		468
Common stock	1	27,652		2,773		(2,869)		27,556
Mutual funds:
Equity	1	772		617		(4)		1,385
Fixed income	2	4,364		107		(107)		4,364
Other investments	2	2,902		—		—		2,902
Trust securities		$	97,047	$	5,672	$	(4,173)	$	98,546
Accrued investment income		$	700					$	700
Preneed funeral trust investments								$	99,246
Market value as a percentage of cost								101.5		%

The following table summarized our fixed income securities within our preneed funeral trust investment in an unrealized loss position at September 30, 2020, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands):


	September 30, 2020
	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	$	2,753	$	(302)	$	133	$	(781)	$	2,886	$	(1,083)
Corporate debt	4,038		(327)		1,298		(439)		5,336		(766)
Preferred stock	4,716		(644)		438		(214)		5,154		(858)
Mortgage-backed securities	—		—		137		(187)		137		(187)
Total fixed income securities with an unrealized loss	$	11,507	$	(1,273)	$	2,006	$	(1,621)	$	13,513	$	(2,894)


	December 31, 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	$	274	$	(43)	$	723	$	(189)	$	997	$	(232)
Corporate debt	1,403		(172)		4,433		(474)		5,836		(646)
Preferred stock	4,412		(198)		—		—		4,412		(198)
Mortgage-backed securities	—		—		439		(117)		439		(117)
Total fixed income securities with an unrealized loss	$	6,089	$	(413)	$	5,595	$	(780)	$	11,684	$	(1,193)

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, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Investment income	$	328	$	373	$	1,310	$	1,235
Realized gains	1,114		2,821		4,920		6,978
Realized losses	(1,540)		(911)		(1,964)		(4,093)
Expenses and taxes	(226)		(296)		(511)		(646)
Net change in deferred preneed funeral receipts held in trust	324		(1,987)		(3,755)		(3,474)
	$	—	$	—	$	—	$	—

Purchases and sales of investments in the preneed funeral trusts for the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Purchases	$	(12,129)	$	(9,869)	$	(31,325)	$	(41,560)
Sales	11,393		8,975		24,994		36,831

Cemetery Perpetual Care Trust Investments

Care trusts’ corpus on our Consolidated Balance Sheet represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2019 and September 30, 2020 are as follows (in thousands):


	December 31, 2019		September 30, 2020
Cemetery perpetual care trust investments, at market value	$	64,047	$	64,824
Obligations due to (from) trust	(631)		(204)
Care trusts’ corpus	$	63,416	$	64,620

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at September 30, 2020 (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	348	$	—	$	—	$	348
Fixed income securities:

Foreign debt	2	12,880		929		(986)		12,823
Corporate debt	2	13,563		1,041		(617)		13,987
Preferred stock	2	11,354		471		(951)		10,874
Mortgage-backed securities	2	256		—		(150)		106
Common stock	1	21,535		3,984		(6,365)		19,154
Mutual funds:

Fixed Income	2	6,316		587		(292)		6,611
Trust securities		$	66,252	$	7,012	$	(9,361)	$	63,903
Accrued investment income		$	921					$	921
Cemetery perpetual care investments								$	64,824
Market value as a percentage of cost								96.5		%

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


Due in one year or less	$	—
Due in one to five years	9,819
Due in five to ten years	7,657
Thereafter	20,314
Total fixed income securities	$	37,790

The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2019 (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	4,624	$	—	$	—	$	4,624
Fixed income securities:
Foreign debt	2	4,200		238		(175)		4,263
Corporate debt	2	11,658		802		(534)		11,926
Preferred stock	2	10,782		666		(106)		11,342
Mortgage-backed securities	2	324		—		(71)		253
Common stock	1	21,594		3,399		(1,911)		23,082
Mutual funds:
Equity	1	233		146		(1)		378
Fixed income	2	7,156		618		(107)		7,667
Trust securities		$	60,571	$	5,869	$	(2,905)	$	63,535
Accrued investment income		$	512					$	512
Cemetery perpetual care investments								$	64,047
Market value as a percentage of cost								104.9		%

The following table summarized our fixed income securities within our perpetual care trust investment in an unrealized loss position at September 30, 2020, aggregated by major security type and length of time in a continuous unrealized loss position (in thousands):


	September 30, 2020
	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	$	2,307	$	(242)	$	126	$	(745)	$	2,433	$	(987)
Corporate debt	3,553		(263)		1,299		(354)		4,852		(617)
Preferred stock	4,639		(780)		350		(171)		4,989		(951)
Mortgage-backed securities	—		—		106		(149)		106		(149)
Total fixed income securities with an unrealized loss	$	10,499	$	(1,285)	$	1,881	$	(1,419)	$	12,380	$	(2,704)


	December 31, 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	$	168	$	(26)	$	549	$	(149)	$	717	$	(175)
Corporate debt	1,057		(196)		3,253		(338)		4,310		(534)
Preferred stock	2,989		(106)		—		—		2,989		(106)
Mortgage-backed securities	—		—		252		(71)		252		(71)
Total fixed income securities with an unrealized loss	$	4,214	$	(328)	$	4,054	$	(558)	$	8,268	$	(886)

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, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Realized gains	$	291	$	773	$	1,315	$	1,921
Realized losses	(414)		(249)		(855)		(1,534)
Net change in Care trusts’ corpus	123		(524)		(460)		(387)
Total	$	—	$	—	$	—	$	—

Perpetual care trust investment security transactions recorded in Other revenue on our Consolidated Statements of Operations for the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Investment income	$	1,220	$	2,531	$	3,414	$	5,879
Realized gains (losses), net	(232)		63		(512)		53
Total	$	988	$	2,594	$	2,902	$	5,932

Purchases and sales of investments in the perpetual care trusts for the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Purchases	$	(7,680)	$	(7,960)	$	(21,954)	$	(33,638)
Sales	6,599		7,168		14,578		29,319

Receivables

9 Months Ended

Sep. 30, 2020

Preneed Cemetery Receivables [Abstract]

Receivables

RECEIVABLES

Accounts Receivable

Accounts receivable is comprised of the following at December 31, 2019 and September 30, 2020 (in thousands):


	December 31, 2019
	Funeral		Cemetery		Corporate		Total
Trade and financed receivables	$	10,046	$	10,508	$	—	$	20,554
Other receivables	935		157		681		1,773
Allowance for bad debt and contract cancellation	(223)		(626)		—		(849)
Accounts receivable, net	$	10,758	$	10,039	$	681	$	21,478


	September 30, 2020
	Funeral		Cemetery		Corporate		Total
Trade and financed receivables	$	9,364	$	11,726	$	—	$	21,090
Other receivables	351		1,886		180		2,417
Allowance for credit losses	(269)		(961)		—		(1,230)
Accounts receivable, net	$	9,446	$	12,651	$	180	$	22,277

During the nine months ended September 30, 2020, we increased our allowance for credit losses on our Accounts Receivables by $0.1 million as a result of the economic impact of COVID-19. Other receivables include supplier rebates, commissions due from third party insurance companies and perpetual care income receivables. We do not provide an allowance for credit losses for these receivables as we have historically not had any collectability issues nor do we expect any in the foreseeable future.

The following table summarizes the activity in our allowance for credit losses by portfolio segment for nine months ended September 30, 2020 (in thousands):


	January 1, 2020		Provision for Credit Losses		Allowance Recorded at Acquisition		Write Offs		Recoveries		September 30, 2020
Trade and financed receivables:
Funeral	$	(223)	$	(880)	$	—	$	1,611	$	(777)	$	(269)
Cemetery	(626)		(386)		(287)		338		—		(961)
Total allowance for credit losses on Trade and financed receivables	$	(849)	$	(1,266)	$	(287)	$	1,949	$	(777)	$	(1,230)

As noted in Note 3, we acquired preneed cemetery receivables in connection with the funeral home and cemetery combination business in Lafayette, California acquired on January 3, 2020. We recorded an allowance for credit losses of $0.6 million on these acquired receivables ($0.3 million current portion shown above in Accounts Receivable, net and $0.3 million non-current portion shown below in Preneed Cemetery Receivables, net as noted in the respective allowance rollforward tables under Allowance Recorded at Acquisition). We accounted for the allowance for credit losses on these purchased financed assets using specific identification as these assets have a unique set of risk characteristics. For these specifically identified receivables, we determined the allowance to be 100% of the face value.

Bad debt expense for accounts receivable totaled $0.3 million and $0.8 million for the three and nine months ended September 30, 2019.

Preneed Cemetery Receivables

Our preneed cemetery receivables are comprised of the following at December 31, 2019 and September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Cemetery interment rights	$	31,366	$	35,084
Cemetery merchandise and services	9,950		10,255
Preneed cemetery receivables	$	41,316	$	45,339

The components of our preneed cemetery receivables at December 31, 2019 and September 30, 2020 are as follows (in thousands):


	December 31, 2019		September 30, 2020
Preneed cemetery receivables	$	41,316	$	45,339
Less: unearned finance charges	(4,522)		(4,166)
Preneed cemetery receivables, at amortized cost	$	36,794	$	41,173
Less: allowance for contract cancellation and credit losses	(1,916)		(2,925)
Less: balances due on undelivered cemetery preneed contracts	(4,823)		(7,159)
Less: amounts in accounts receivable	(9,882)		(10,765)
Preneed cemetery receivables, net	$	20,173	$	20,324

The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the nine months ended September 30, 2020 (in thousands):


	January 1, 2020		Provision for Credit Losses		Allowance Recorded at Acquisition		Write Offs		September 30, 2020
Total allowance for credit losses on Preneed cemetery receivables, net	$	(1,290)	$	(571)	$	(318)	$	215	$	(1,964)

During the nine months ended September 30, 2020, we increased our allowance for credit losses on our Preneed cemetery receivables, net by $0.4 million as a result of the economic impact of COVID-19. Bad debt expense for our preneed cemetery receivables totaled $0.2 million and $0.4 million for the three and nine months ended September 30, 2019.

The amortized cost basis of our preneed cemetery receivables by year of origination as of September 30, 2020 is as follows (in thousands):


	2020		2019		2018		2017		2016		Prior		Total
Total preneed cemetery receivables, at amortized cost	$	14,933	$	11,853	$	6,576	$	3,953	$	1,894	$	1,964	$	41,173

The aging of past due preneed cemetery receivables as of September 30, 2020 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
Recognized revenue	$	599	$	281	$	193	$	2,090	$	3,163	$	31,191	$	34,354
Deferred revenue	312		105		49		167		633		10,352		10,985
Total contracts	$	911	$	386	$	242	$	2,257	$	3,796	$	41,543	$	45,339

Receivables from Preneed Trusts

9 Months Ended

Sep. 30, 2020

Receivables From Preneed Trusts [Abstract]

RECEIVABLES FROM PRENEED TRUSTS

Our 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, 2019 and September 30, 2020, receivables from preneed trusts are as follows (in thousands):


	December 31, 2019		September 30, 2020
Preneed trust funds, at cost	$	18,581	$	18,345
Less: allowance for contract cancellation	(557)		(551)
Receivables from preneed trusts, net	$	18,024	$	17,794

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, 2020 and December 31, 2019. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets.

The composition of the preneed trust funds at September 30, 2020 is as follows (in thousands):


	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,465	$	4,465
Fixed income investments	11,390		11,390
Mutual funds and common stocks	2,486		2,639
Annuities	4		4
Total	$	18,345	$	18,498

The composition of the preneed trust funds at December 31, 2019 is as follows (in thousands):


	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,533	$	4,533
Fixed income investments	11,603		11,603
Mutual funds and common stocks	2,440		2,518
Annuities	5		5
Total	$	18,581	$	18,659

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 30, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS We evaluated our financial assets and liabilities for those financial assets and liabilities that met the criteria of the disclosure requirements and fair value framework. The carrying values of cash and cash equivalents, trade receivables, and trade payables approximate the fair values of those instruments due to the short-term nature of the instruments. The fair values of receivables on preneed funeral and cemetery contracts are impracticable to estimate because of the lack of a trading market and the diverse number of individual contracts with varying terms. Our acquisition debt and Credit Facility (as defined in Note 11) are classified within Level 2 of the Fair Value Measurements hierarchy. The fair values of the acquisition debt and Credit Facility approximate the carrying values of these instruments based on the index yields of similar securities compared to U.S. Treasury yield curves. The fair value of the Convertible Notes (as defined in Note 12) was approximately $2.9 million at September 30, 2020 based on the last traded or broker quoted price. The fair value of the Senior Notes (as defined in Note 13) was approximately $422.3 million at September 30, 2020 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 investments categories on our Consolidated Balance Sheet as having met the criteria for fair value measurement. As of December 31, 2019 and September 30, 2020, we did not have any assets that had fair values determined by Level 3 inputs and no liabilities measured at fair value. We account for our investments as available-for-sale and measure them at fair value under standards of financial accounting and reporting for investments in equity instruments that have readily determinable fair values and for all investments in debt securities. See Note 7 to our Consolidated Financial Statements 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, 2020

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

Intangible and Other Non-Current Assets

INTANGIBLE AND OTHER NON-CURRENT ASSETS

Intangible and other non-current assets at December 31, 2019 and September 30, 2020 are as follows (in thousands):


	December 31, 2019		September 30, 2020
Tradenames	$	25,233	$	23,565
Prepaid agreements not-to-compete, net of accumulated amortization of $7,195 and $7,528, respectively	3,915		2,915
Capitalized commissions on preneed contracts, net of accumulated amortization of $1,127 and $1,144, respectively	2,818		3,085

Other	150		69
Intangible and other non-current assets, net	$	32,116	$	29,634

During the three months ended September 30, 2020, we divested four funeral homes that had a carrying value of Tradenames of $1.0 million, which was included in the gain or loss on the sale of divestitures and recorded in Net loss on divestitures and impairment charges on our Consolidated Statements of Operations. See Notes 1, 3 and 5 to the Consolidated

Financial Statements included herein, for a discussion of the methodology used for our indefinite-lived intangible asset impairment test and discussion of our acquisitions and divestitures, respectively.

Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years. Amortization expense was $177,000 and $175,000 for the three months ended September 30, 2019 and 2020, respectively and $513,000 and $551,000 for the nine months ended September 30, 2019 and 2020, respectively. During the three months ended September 30, 2020, we divested three funeral homes that had a carrying value of Prepaid agreements not-to-compete of $0.5 million, which was included in the gain or loss on the sale of divestitures and recorded in Net loss on divestitures and impairment charges on our Consolidated Statements of Operations. See Note 5 to the Consolidated Financial Statements included herein, for a discussion of our divestitures.

Amortization expense related to capitalized commissions totaled $140,000 and $145,000 for the three months ended September 30, 2019 and 2020, respectively and $417,000 and $430,000 for the nine months ended September 30, 2019 and 2020, respectively.

The aggregate amortization expense for our intangible assets subject to amortization as of September 30, 2020 is as follows (in thousands):


	Non-Compete Agreements		Capitalized Commissions
Years ending December 31,
Remainder of 2020	$	160	$	149
2021	588		565
2022	481		519
2023	434		464
2024	380		401
Thereafter	872		987
Total amortization expense	$	2,915	$	3,085

CREDIT FACILITY AND ACQUISITION DEBT

9 Months Ended

Sep. 30, 2020

Debt Disclosure [Abstract]

CREDIT FACILITY AND ACQUISITION DEBT

DEBT

At September 30, 2020, our senior secured revolving credit facility (“Credit Facility”) was comprised of: (i) a $190.0 million revolving credit facility, including a $15.0 million subfacility for letters of credit and a $10.0 million swingline, and (ii) an accordion or incremental option allowing for future increases in the facility size by an additional amount of up to $75.0 million in the form of increased revolving commitments or incremental term loans. The final maturity of the Credit Facility will occur on May 31, 2023.

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

In addition, the Credit Facility also contains customary negative covenants, including, but not limited to, covenants that restrict (subject to certain exceptions) the ability of the Company and its subsidiaries and party thereto as guarantors (the “Credit Facility Guarantors”) to incur additional indebtedness, grant liens on assets, make investments, engage in mergers and acquisitions, and pay dividends and other restricted payments, and certain financial covenants. As of September 30, 2020, we were subject to the following financial covenants under our Credit Facility: (A) a Total Leverage Ratio not to exceed, (i) 5.75 to 1.00 for the quarters ended March 31, 2020, June 30, 2020 and September 30, 2020 and (ii) 5.50 to 1.00 for the quarter ended December 31, 2020 and each quarter ended thereafter, (B) a Senior Secured Leverage Ratio (as defined in the Credit Facility) not to exceed 2.00 to 1.00 as of the end of any period of four consecutive fiscal quarters, and (C) a Fixed Charge Coverage Ratio (as defined in the Credit Facility) of not less than 1.20 to 1.00 as of the end of any period of four consecutive fiscal quarters. These financial maintenance covenants are calculated for the Company and its subsidiaries on a consolidated basis.

On August 7, 2020, we obtained a limited consent from the lenders under our Credit Facility in connection with our privately-negotiated repurchases of our 2.75% convertible subordinated notes due 2021 (the “Convertible Notes”). See Note 12 to the Consolidated Financial Statements included herein, for a discussion of our privately-negotiated repurchases.

We were in compliance with the total leverage ratio, fixed charge coverage ratio and senior secured leverage ratio covenants contained in our Credit Facility as of September 30, 2020.

Our Credit Facility and Acquisition debt consisted of the following at December 31, 2019 and September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Credit Facility	$	83,800	$	56,000
Debt issuance costs, net of accumulated amortization of $337 and $700, respectively	(1,618)		(1,255)
Total Credit Facility	$	82,182	$	54,745

Acquisition debt	$	6,964	$	6,119
Less: current portion	(1,306)		(1,162)
Total acquisition debt, net of current portion	$	5,658	$	4,957

We have one letter of credit outstanding under the Credit Facility issued on November 30, 2019 for approximately $2.0 million, which was increased to $2.1 million on September 29, 2020. The letter of credit bears interest at 3.125% and will expire on November 25, 2020. 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, 2020, the prime rate margin was equivalent to 2.00% and the LIBOR rate margin was 3.00%. The weighted average interest rate on our Credit Facility was 3.9% for both the three months ended September 30, 2019 and 2020 and 3.9% and 4.0% for the nine months ended September 30, 2019 and 2020, respectively.

The interest expense and amortization of debt issuance costs related to our Credit Facility during the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Credit Facility interest expense	$	350	$	828	$	1,090	$	3,164
Credit Facility amortization of debt issuance costs	59		118		167		363

Acquisition debt consists of deferred purchase price and promissory notes payable to sellers. A majority of the deferred purchase price and notes bear no interest and are discounted at imputed interest rates ranging from 7.3% to 10.0%. Original maturities range from five to twenty years.

The imputed interest expense related to our acquisition debt during the three and nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Acquisition debt imputed interest expense	$	152	$	122	$	481	$	373

Convertible Subordinated Notes

9 Months Ended

Sep. 30, 2020

Convertible Subordinated Notes [Abstract]

Convertible Subordinated Notes

CONVERTIBLE SUBORDINATED NOTES On September 9, 2020, we completed privately-negotiated repurchases (the “Repurchases”) of $3.8 million in aggregate principal amount of the Convertible Notes for $4.5 million in cash (plus accrued interest of $0.1 million totaling $4.6 million) and recorded $0.8 million for the reacquisition of the equity component. The Repurchases represented approximately 60% of the aggregate principal amount of Convertible Notes then outstanding. Following the settlement of the Repurchases, the aggregate principal amount of the Convertible Notes was reduced to approximately $2.6 million.

The carrying values of the liability and equity components of our Convertible Notes at December 31, 2019 and September 30, 2020 are reflected on our Consolidated Balance Sheet as follows (in thousands):


	December 31, 2019		September 30, 2020
Current liabilities:
Principal amount	$	6,319	$	2,559
Unamortized discount of liability component	(319)		(35)
Convertible Notes issuance costs, net of accumulated amortization of $130 and $63, respectively	(29)		(2)
Carrying value of the liability component	$	5,971	$	2,522

Carrying value of the equity component	$	789	$	319

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, 2019 and September 30, 2020.

The fair value of the Convertible Notes, which are Level 2 measurements, was $2.9 million at September 30, 2020. The Convertible Notes are due in March 2021 and bear interest at 2.75% per year, which is payable semi-annually in arrears on March 15 and September 15 of each year.

At September 30, 2020, the adjusted conversion rate of the Convertible Notes was 45.8380 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an adjusted conversion price of $21.82 per share of common stock.

The interest expense and accretion of debt discount and debt issuance costs related to our Convertible Notes during the three and nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Convertible Notes interest expense	$	43	$	43	$	131	$	130
Convertible Notes accretion of debt discount	61		69		178		200
Convertible Notes amortization of debt issuance costs	6		9		19		21

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 approximately five months of the Convertible Notes. The effective interest rate on the unamortized debt discount for both the three and nine months ended September 30, 2019 and 2020 was 11.4%. The effective interest rate on the debt issuance costs for both the three months ended September 30, 2019 and 2020 was 3.2% and for the nine months ended September 30, 2019 and 2020 was 3.2% and 3.1%

Senior Notes (Notes)

9 Months Ended

Sep. 30, 2020

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

SENIOR NOTES

The carrying value of our 6.625% Senior Notes due 2026 (the “Senior Notes”) at December 31, 2019 and September 30, 2020 is reflected on our Consolidated Balance Sheet as follows (in thousands):


	December 31, 2019		September 30, 2020
Long-term liabilities:
Principal amount	$	400,000	$	400,000
Debt premium, net of accumulated amortization of $0 and $165, respectively	1,688		1,523
Debt discount, net of accumulated amortization of $765 and $1,158, respectively	(4,110)		(3,717)
Debt issuance costs, net of accumulated amortization of $216 and $424, respectively	(2,131)		(1,990)
Carrying value of the Senior Notes	$	395,447	$	395,816

The fair value of the Senior Notes, which are Level 2 measurements, was $422.3 million at September 30, 2020. The Senior Notes are due on June 1, 2026 and bear interest at 6.625% per year which is payable semi-annually in arrears on June 1 and December 1 of each year.

The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes during the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Senior Notes interest expense	$	5,383	$	6,625	$	16,148	$	19,875
Senior Notes amortization of debt discount	124		133		367		393
Senior Notes amortization of debt premium	—		56		—		165
Senior Notes amortization of debt issuance costs	35		72		103		208

The debt discount, the debt premium and the debt issuance costs are being amortized using the effective interest method over the remaining term of approximately 68 months of the Senior Notes. The effective interest rate on the unamortized debt discount and the unamortized debt issuance costs for the initial Senior Notes, which were issued in May 2018, for both the three and nine months ended September 30, 2020 was 6.87% and 6.69%, respectively. The effective interest rate on the unamortized debt premium and the unamortized debt issuance costs for the additional Senior Notes, which were issued in December 2019, for both the three and nine months ended September 30, 2020 was 6.20% and 6.90%, respectively.

LEASES

9 Months Ended

Sep. 30, 2020

Leases [Abstract]

LEASES

Our lease obligations consist of operating and finance leases related to real estate and equipment. The components of lease cost for the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


		Three months ended September 30,				Nine months ended September 30,
	Income Statement Classification	2019		2020		2019		2020
Operating lease cost	Facilities and grounds expense(1)	$	899	$	927	$	2,762	$	2,838
Short-term lease cost	Facilities and grounds expense(1)	73		52		206		148

Finance lease cost:
Depreciation of leased assets	Depreciation and amortization(2)	$	131	$	111	$	395	$	329
Interest on lease liabilities	Interest expense	129		123		392		374
Total finance lease cost		260		234		787		703
Total lease cost		$	1,232	$	1,213	$	3,755	$	3,689



(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 and 2020.

Supplemental cash flow information related to our leases for the nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Nine months ended September 30,
	2019		2020
Cash paid for operating leases included in operating activities	$	2,921	$	2,470
Cash paid for finance leases included in financing activities	669		621

Right-of-use assets obtained in exchange for new leases for the nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Nine months ended September 30,
	2019		2020
Right-of-use assets obtained in exchange for new operating lease liabilities	$	8,175	$	75
Right-of-use assets obtained in exchange for new finance lease liabilities	—		—

Supplemental balance sheet information related to leases as of December 31, 2019 and September 30, 2020 is as follows (in thousands):


Lease Type	Balance Sheet Classification	December 31, 2019		September 30, 2020
Operating lease right-of-use assets	Operating lease right-of-use assets	$	22,304	$	20,846

Finance lease right-of-use assets	Property, plant and equipment, net	$	6,770	$	6,770
Accumulated depreciation	Property, plant and equipment, net	(1,566)		(1,895)
Finance lease right-of-use assets, net		5,204		4,875

Operating lease current liabilities	Current portion of operating lease obligations	$	1,554	$	2,064
Finance lease current liabilities	Current portion of finance lease obligations	290		314
Total current lease liabilities		1,844		2,378

Operating lease non-current liabilities	Obligations under operating leases, net of current portion	21,533		19,952
Finance lease non-current liabilities	Obligations under finance leases, net of current portion	5,854		5,615
Total non-current lease liabilities		27,387		25,567

Total lease liabilities		$	29,231	$	27,945

The average lease terms and discount rates as of September 30, 2020 are as follows:


	Weighted-average remaining lease term (years)	Weighted-average discount rate
Operating leases	10.3	8.1	%
Finance leases	6.1	8.2	%

The aggregate future lease payments for operating and finance leases as of September 30, 2020 are as follows (in thousands):


	Operating		Finance
Lease payments due:
Remainder of 2020	$	938	$	208
2021	3,729		836
2022	3,348		860
2023	3,226		860
2024	3,215		791
Thereafter	17,777		6,291
Total lease payments	32,233		9,846
Less: Interest	(10,217)		(3,917)
Present value of lease liabilities	$	22,016	$	5,929

As of September 30, 2020, we had no additional significant operating or finance leases that had not yet commenced.

LEASES


		Three months ended September 30,				Nine months ended September 30,
	Income Statement Classification	2019		2020		2019		2020
Operating lease cost	Facilities and grounds expense(1)	$	899	$	927	$	2,762	$	2,838
Short-term lease cost	Facilities and grounds expense(1)	73		52		206		148

Finance lease cost:
Depreciation of leased assets	Depreciation and amortization(2)	$	131	$	111	$	395	$	329
Interest on lease liabilities	Interest expense	129		123		392		374
Total finance lease cost		260		234		787		703
Total lease cost		$	1,232	$	1,213	$	3,755	$	3,689



(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 and 2020.

Supplemental cash flow information related to our leases for the nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Nine months ended September 30,
	2019		2020
Cash paid for operating leases included in operating activities	$	2,921	$	2,470
Cash paid for finance leases included in financing activities	669		621

Right-of-use assets obtained in exchange for new leases for the nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Nine months ended September 30,
	2019		2020
Right-of-use assets obtained in exchange for new operating lease liabilities	$	8,175	$	75
Right-of-use assets obtained in exchange for new finance lease liabilities	—		—

Supplemental balance sheet information related to leases as of December 31, 2019 and September 30, 2020 is as follows (in thousands):


Lease Type	Balance Sheet Classification	December 31, 2019		September 30, 2020
Operating lease right-of-use assets	Operating lease right-of-use assets	$	22,304	$	20,846

Finance lease right-of-use assets	Property, plant and equipment, net	$	6,770	$	6,770
Accumulated depreciation	Property, plant and equipment, net	(1,566)		(1,895)
Finance lease right-of-use assets, net		5,204		4,875

Operating lease current liabilities	Current portion of operating lease obligations	$	1,554	$	2,064
Finance lease current liabilities	Current portion of finance lease obligations	290		314
Total current lease liabilities		1,844		2,378

Operating lease non-current liabilities	Obligations under operating leases, net of current portion	21,533		19,952
Finance lease non-current liabilities	Obligations under finance leases, net of current portion	5,854		5,615
Total non-current lease liabilities		27,387		25,567

Total lease liabilities		$	29,231	$	27,945

The average lease terms and discount rates as of September 30, 2020 are as follows:


	Weighted-average remaining lease term (years)	Weighted-average discount rate
Operating leases	10.3	8.1	%
Finance leases	6.1	8.2	%

The aggregate future lease payments for operating and finance leases as of September 30, 2020 are as follows (in thousands):


	Operating		Finance
Lease payments due:
Remainder of 2020	$	938	$	208
2021	3,729		836
2022	3,348		860
2023	3,226		860
2024	3,215		791
Thereafter	17,777		6,291
Total lease payments	32,233		9,846
Less: Interest	(10,217)		(3,917)
Present value of lease liabilities	$	22,016	$	5,929

As of September 30, 2020, we had no additional significant operating or finance leases that had not yet commenced.

Stockholders' Equity

9 Months Ended

Sep. 30, 2020

Share-based Payment Arrangement [Abstract]

STOCKHOLDERS' EQUITY

STOCKHOLDERS’ EQUITY

Restricted Stock

During the three months ended September 30, 2020, we did not issue restricted stock. During the nine months ended September 30, 2020, we issued restricted stock to certain employees totaling 10,200 shares that vest over a three-year period and had an aggregate grant date market value of approximately $0.3 million at a weighted average stock price of $25.00. We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for restricted stock awards of $196,000 and $183,000, for the three months ended September 30, 2019 and 2020, respectively and $624,000 and $551,000 for the nine months ended September 30, 2019 and 2020, respectively.

As of September 30, 2020, we had $1.1 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 1.2 years.

Stock Options

During the three months ended September 30, 2020, we did not issue stock options. During the nine months ended September 30, 2020, we granted 20,000 options to a certain key employee at a weighted average price of $18.02. These options will vest in one-third increments over a three-year period and have a ten-year term. The fair value of these options was $0.1 million. On June 26, 2020, we cancelled 100,000 options in connection with the resignation of our President and Chief Operating Officer.

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


Grant date	June 25, 2020
Dividend yield	1.67	%
Expected volatility	38.54	%
Risk-free interest rate	0.25	%
Expected holding period (years)	3.74
Black-Scholes value	$4.61

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for stock options of $160,000 and $165,000, for the three months ended September 30, 2019 and 2020, respectively and $513,000 and $502,000 for the nine months ended September 30, 2019 and 2020, respectively.

Performance Awards

On May 19, 2020, we cancelled all Performance Award Agreements previously awarded to all individuals in 2019 and 2020. Concurrently with the cancellation, the Compensation Committee of the Board of Directors (the “Board”) approved a new performance award to be issued to certain employees. We granted 368,921 performance awards to certain eligible employees, payable in shares. These awards will vest (if at all) on December 31, 2024 provided that the Company’s common stock reaches one of five pre-determined growth targets for a sustained period beginning on the grant date of May 19, 2020 and ending on December 31, 2024. The new performance award was treated as a modification of the cancelled awards and resulted in an additional $1.7 million of incremental compensation costs, which are expected to be recognized over the remaining term of 51 months.

On June 26, 2020, we cancelled 33,538 performance awards in connection with the resignation of our President and Chief Operating Officer.

The following table reflects the performance awards granted during the nine months ended September 30, 2020, their respective fair values and the assumptions utilized in the Monte-Carlo simulation pricing model:


Grant date	May 19, 2020		June 25, 2020		July 30, 2020		August 31, 2020
Performance period	May 19, 2020 - December 31, 2024		June 25, 2020 - December 31, 2024		July 30, 2020 - December 31, 2024		August 31, 2020 - December 31, 2024
Awards granted	368,921		13,974		2,795		6,987
Fair value (in millions)	$3.6		$0.2		$0.1		$0.2
Simulation period (years)	4.62		4.52		4.42		4.33
Share price at grant date	$15.79		$18.02		$23.10		$22.14
Expected volatility	34.54	%	36.24	%	37.43	%	37.71	%
Risk-free interest rate	0.33	%	0.29	%	0.20	%	0.24	%

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, for performance awards of $61,000 and $286,000 for the three months ended September 30, 2019 and 2020, respectively and $138,000 and $589,000 for the nine months ended September 30, 2019 and 2020, respectively.

Employee Stock Purchase Plan

During the three months ended September 30, 2020, employees purchased a total of 15,706 at a weighted average price of $18.96 per share. During the nine months ended September 30, 2020, employees purchased a total of 59,020 shares at a weighted average price of $15.6 per share. The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions:



Dividend yield			0.01%
Expected volatility			48.63%
Risk-free interest rate			1.54%,1.57%,1.57%,1.56%
Expected life (years)			0.25, 0.50, 0.75, 1.00

We recorded stock-based compensation expense, which is included in General, administrative and other expenses and Regional and unallocated funeral and cemetery costs, for the ESPP totaling $58,000 and $95,000 for the three months ended September 30, 2019 and 2020, respectively and $224,000 and $339,000 for the nine months ended September 30, 2019 and 2020, respectively.

Good to Great Incentive Program

On February 19, 2020, we issued 17,991 shares of our common stock to certain employees, which were valued at approximately $0.4 million at a grant date stock price of $25.00.

Non-Employee Director Compensation

On February 19, 2020, our Board revised the Director Compensation Policy to provide that each independent director is entitled to a quarterly retainer of $35,000, payable at the end of the quarter. On April 23, 2020, as part of our broad-based effort to respond to COVID-19, the Board approved a temporary reduction of the quarterly retainer for our non-employee directors from $35,000 per quarter to $29,750 per quarter (or 15%) effective April 19, 2020. On June 26, 2020, the Board voted to reinstate the quarterly retainer back to 100% effective as of June 28, 2020.

During the three months ended September 30, 2020, we granted 8,540 shares of our common stock to six of our non-employee directors, which were valued at $0.2 million at a weighted average stock price of $22.41. For the nine months ended September 30, 2020, we granted an aggregate of 25,220 shares of our common stock to six of our non-employee directors, which were valued at $0.5 million at a weighted average stock price of $18.88.

We recorded stock-based compensation expense, which is included in General, administrative and other expenses, related to annual retainers and common stock awards of $114,000 and $250,000 for the three months ended September 30, 2019 and 2020, respectively and $341,000 and $653,000 for the nine months ended September 30, 2019 and 2020, respectively.

Share Repurchase

During the three and nine months ended September 30, 2020, we did not repurchase any shares of our common stock pursuant to our share repurchase program. At September 30, 2020, we had approximately $25.6 million available for repurchases under our share repurchase program.

Cash Dividends

On May 19, 2020, the Board approved an increase of $0.05 to our annual dividend beginning with the dividend declaration in the third quarter of 2020. During the nine months ended September 30, 2020 and 2019, our Board declared the following dividends payable on the dates below (in thousands, except per share amounts):


2020	Per Share		Dollar Value
March 1st	$	0.0750	$	1,339
June 1st	$	0.0750	$	1,343
September 1st	$	0.0875	$	1,569

2019	Per Share		Dollar Value
March 1st	$	0.0750	$	1,360
June 1st	$	0.0750	$	1,365
September 1st	$	0.0750	$	1,336

See Note 19 to the Consolidated Financial Statements included herein for additional information related to our dividends.

Accumulated other comprehensive income

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


Three months ended September 30, 2020
	Accumulated Other Comprehensive Income
June 30, 2020	$	—
Net unrealized gains associated with available-for-sale securities of the trusts	3,540
Reclassification of net unrealized gains activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(3,540)
Balance at September 30, 2020	$	—


Nine months ended September 30, 2020
	Accumulated Other Comprehensive Income
Balance at December 31, 2019	$	—
Net unrealized losses associated with available-for-sale securities of the trusts	(7,263)
Reclassification of net unrealized losses activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	7,263
Balance at September 30, 2020	$	—

Earnings Per Share

9 Months Ended

Sep. 30, 2020

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, 2019 and 2020 (in thousands, except per share data):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Numerator for basic and diluted earnings per share:
Net income	$	577	$	5,525	$	11,964	$	7,725
Less: Earnings allocated to unvested restricted stock	(3)		(14)		(52)		(23)
Income attributable to common stockholders	$	574	$	5,511	$	11,912	$	7,702

Denominator:
Denominator for basic earnings per common share - weighted average shares outstanding	17,737		17,895		17,917		17,853
Effect of dilutive securities:
Stock options	31		34		34		39
Convertible Notes	—		3		—		1
Denominator for diluted earnings per common share - weighted average shares outstanding	17,768		17,932		17,951		17,893

Basic earnings per common share:	$	0.03	$	0.31	$	0.66	$	0.43
Diluted earnings per common share:	$	0.03	$	0.31	$	0.66	$	0.43

For the three and nine months ended September 30, 2019 and 2020, there were 3,000 and 1,000 shares, respectively that would have been issued upon conversion of our Convertible Notes as a result of the application under the if-converted method prescribed by the FASB ASC 260, Earnings Per Share for the fully diluted weighted average shares outstanding and the corresponding calculation of fully diluted earnings per share.

For the three months ended September 30, 2019 and 2020, there were 900,856 and 765,722 stock options, respectively and 974,290 and 848,513 for the nine months ended September 30, 2019 and 2020, respectively, excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect. For both the three and nine months ended September 30, 2020, 359,137 performance awards have been excluded from the computation of diluted earnings per share as the performance criteria have not been met.

SEGMENT REPORTING

9 Months Ended

Sep. 30, 2020

Segment Reporting [Abstract]

SEGMENT REPORTING

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


Three months ended September 30, 2020
	Funeral		Cemetery		Total
Services	$	36,987	$	4,231	$	41,218
Merchandise	20,846		3,019		23,865
Cemetery property	—		12,433		12,433
Other revenue	3,601		3,276		6,877
Total	$	61,434	$	22,959	$	84,393


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


Nine months ended September 30, 2020
	Funeral		Cemetery		Total
Services	$	110,199	$	10,631	$	120,830
Merchandise	61,667		7,817		69,484
Cemetery property	—		30,727		30,727
Other revenue	10,431		7,888		18,319
Total	$	182,297	$	57,063	$	239,360


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

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


	Funeral		Cemetery		Corporate		Consolidated



Operating income (loss):
Three months ended September 30, 2020	$	13,975	$	8,982	$	(6,463)	$	16,494
Three months ended September 30, 2019	9,531		3,932		(6,112)		7,351

Nine months ended September 30, 2020	$	38,155	$	18,440	$	(19,685)	$	36,910
Nine months ended September 30, 2019	42,220		12,083		(18,174)		36,129

Income (loss) before income taxes:
Three months ended September 30, 2020	$	13,753	$	9,024	$	(14,393)	$	8,384
Three months ended September 30, 2019	9,312		3,885		(11,673)		1,524

Nine months ended September 30, 2020	$	37,481	$	18,538	$	(44,136)	$	11,883
Nine months ended September 30, 2019	41,591		12,324		(36,181)		17,734

Total assets:
September 30, 2020	$	758,088	$	348,288	$	14,273	$	1,120,649
December 31, 2019	790,459		314,413		24,883		1,129,755

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

+ Details

Supplementary Data

9 Months Ended

Sep. 30, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplementary Data

SUPPLEMENTARY DATA

Balance Sheet

The following table presents the detail of certain balance sheet accounts as of December 31, 2019 and September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Prepaid and other current assets:
Prepaid expenses	$	1,596	$	1,486
Deposit on pending acquisition	5,000		—
Federal income taxes receivable	2,973		649
State income taxes receivable	986		—
Other current assets	112		118
Total prepaid and other current assets	$	10,667	$	2,253

Current portion of debt and lease obligations:
Current portion of acquisition debt	$	1,306	$	1,162
Current portion of finance lease obligations	290		314
Current portion of operating lease obligations	1,554		2,064
Total current portion of debt and lease obligations	$	3,150	$	3,540

Accrued and other liabilities:
Accrued salaries and wages	$	4,323	$	2,593
Accrued incentive compensation	9,199		6,187
Accrued vacation	2,880		3,071
Accrued insurance	2,329		2,376
Accrued interest	2,299		8,924
Accrued ad valorem and franchise taxes	678		2,125
Employer payroll tax deferral	—		2,106
Accrued commissions	560		791
Perpetual care trust payable	401		88
Income tax payable	—		53
Other accrued liabilities	1,357		1,477
Unrecognized tax benefit	—		2,860
Total accrued and other liabilities	$	24,026	$	32,651

Other long-term liabilities:
Incentive compensation	$	1,267	$	2,125
Contingent consideration	470		—
Total other long-term liabilities	$	1,737	$	2,125

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation and Interim Condensed Disclosures, Policy	Principles of Consolidation and Interim Condensed DisclosuresOur 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, 2019 unless otherwise disclosed herein, and should be read in conjunction therewith.
Reclassification, Policy	ReclassificationsCertain 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.
Use of Estimates, Policy	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.
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.
New Accounting Pronouncements Not Yet Adopted	Accounting Pronouncements Not Yet Adopted Reference Rate Reform In March 2020, the FASB issued ASU, Reference Rate Reform (“Topic 848”) to provide optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference London InterBank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. The Company did not utilize the optional expedients and exceptions provided by this ASU during the nine months ended September 30, 2020.
Funeral and Cemetery Operations, Policy
Property, Plant and Equipment, Policy	Property, Plant and EquipmentProperty, plant and equipment (including equipment under finance leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment (including equipment under finance leases) is computed based on the straight-line method over the estimated useful lives of the assets.
Goodwill and Intangible Assets, Goodwill, Policy	Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries acquired is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31st each year. 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 negative industry or economic trends and significant adverse changes in the business climate, which may be indicated by a decline in our market capitalization or decline in operating results. As a result of economic conditions caused by COVID-19, we performed a quantitative assessment of our goodwill at March 31, 2020 and we recorded an impairment for goodwill of $13.6 million during the quarter ended March 31, 2020, as the carrying amount of our funeral homes in the Eastern Region Reporting Unit exceeded the fair value. 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. We performed our annual goodwill impairment test as of August 31, 2020. 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. For our 2020 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform an additional quantitative goodwill impairment test. We concluded that it is more-likely-than not that the fair value of our reporting units is greater than their carrying value and thus there was no additional impairment to goodwill. When we divest a portion of a reporting unit that constitutes a business in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”), we allocate goodwill associated with that business to be included in the gain or loss on divestiture. When divesting a business, goodwill is allocated based on the relative fair values of the business being divested and the portion of the reporting unit that will be retained. Additionally, after each divestiture, we will test the goodwill remaining in the portion of the reporting unit to be retained for impairment using a qualitative assessment unless we deem a quantitative assessment to be appropriate. Subsequent to our divestitures during the three months ended September 30, 2020, we performed a qualitative assessment on the goodwill retained in our Reporting Units and concluded that is more-likely-than not that the fair value of our reporting units is greater than their carrying value and thus there was no additional impairment to goodwill. See Note 4 to the Consolidated Financial Statements included herein for additional information related to our goodwill. 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 as of August 31st each year. 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. As a result of economic conditions caused by COVID-19, we performed a quantitative assessment of our tradenames at March 31, 2020 and we recorded an impairment for certain of our tradenames of $1.1 million during the quarter ended March 31, 2020 as the carrying amount of these tradenames exceeded the fair value. In determining the fair value of the tradenames, we used the relief from royalty method whereby we determine the fair value of the assets by discounting the cash flows that represent a savings over having to pay a royalty fee for use of the tradenames. 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. We performed our annual intangible assets impairment test as of August 31, 2020. 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. For our 2020 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform an additional quantitative impairment test. We concluded that it is more-likely-than not that the fair value of our intangible assets is greater than its carrying value and thus there was no additional impairment to our intangible assets. See Note 10 to the Consolidated Financial Statements included herein for additional information related to our intangible assets.
Subsequent Events, Policy	Subsequent Events We have evaluated events and transactions during the period subsequent to September 30, 2020 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report. See Note 19 to the Consolidated Financial Statements included herein for additional information related to our subsequent events.

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

9 Months Ended

Sep. 30, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Property, Plant and Equipment

Property, plant and equipment is comprised of the following at December 31, 2019 and September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Land	$	84,608	$	83,328
Buildings and improvements	242,641		240,516
Furniture, equipment and automobiles	88,046		90,125
Property, plant and equipment, at cost	415,295		413,969
Less: accumulated depreciation	(136,095)		(143,598)
Property, plant and equipment, net	$	279,200	$	270,371

Revenue From Contracts With Customers (Tables)

9 Months Ended

Sep. 30, 2020

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

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


Three months ended September 30, 2020
	Funeral		Cemetery		Total
Services	$	36,987	$	4,231	$	41,218
Merchandise	20,846		3,019		23,865
Cemetery property	—		12,433		12,433
Other revenue	3,601		3,276		6,877
Total	$	61,434	$	22,959	$	84,393


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


Nine months ended September 30, 2020
	Funeral		Cemetery		Total
Services	$	110,199	$	10,631	$	120,830
Merchandise	61,667		7,817		69,484
Cemetery property	—		30,727		30,727
Other revenue	10,431		7,888		18,319
Total	$	182,297	$	57,063	$	239,360


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

Acquisitions (Tables)

9 Months Ended

Sep. 30, 2020

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed


	Initial Purchase Price Allocation		Adjustments		Adjusted Purchase Price Allocation
Current assets	$	2,662	$	(107)	$	2,555
Preneed trust assets	9,089		—		9,089
Property, plant & equipment	1,720		—		1,720
Cemetery property	14,753		82		14,835
Goodwill	12,916		656		13,572
Intangible and other non-current assets	2,506		(628)		1,878
Assumed liabilities	(489)		—		(489)
Deferred tax liability	(527)		(3)		(530)
Preneed trust liabilities	(9,089)		—		(9,089)
Deferred revenue	(541)		—		(541)
Purchase price	$	33,000	$	—	$	33,000

The following table summarizes the breakdown of the purchase price allocation for these businesses and the subsequent adjustments made based on additional information which became available prior to September 30, 2020 (in thousands):


	Initial Purchase Price Allocation		Adjustments		Adjusted Purchase Price Allocation
Current assets	$	1,482	$	204	$	1,686
Preneed trust assets	15,891		—		15,891
Property, plant & equipment	21,680		—		21,680
Cemetery property	11,994		(45)		11,949
Goodwill	99,344		638		99,982
Intangible and other non-current assets	8,269		(1,480)		6,789
Assumed liabilities	(657)		(145)		(802)
Preneed trust liabilities	(15,463)		—		(15,463)
Deferred revenue	(1,633)		992		(641)
Purchase price	$	140,907	$	164	$	141,071

Goodwill (Tables)

9 Months Ended

Sep. 30, 2020

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, 2019 and the nine months ended September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Goodwill at the beginning of the period	$	303,887	$	398,292
Net increase in goodwill related to acquisitions	99,344		14,210
Decrease in goodwill related to divestitures	(4,939)		(4,387)
Decrease in goodwill related to impairments	—		(13,632)
Goodwill at the end of the period	$	398,292	$	394,483

DIVESTED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2020

Discontinued Operations and Disposal Groups [Abstract]

Operating Results And Gain On Discontinued Operations

The operating results of these divested funeral homes 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,
	2019		2020		2019		2020
Revenue	$	108	$	144	$	471	$	1,829

Operating income (loss)	(31)		(112)		4		70
Net loss on divestitures(1)	(3,863)		(4,917)		(3,874)		(4,917)
Income tax benefit	1,149		1,710		1,211		1,638
Net loss from divested operations, after tax	$	(2,745)	$	(3,319)	$	(2,659)	$	(3,209)

(1)

Net loss on divestitures is recorded in Net loss on divestitures and impairment charges on our Consolidated Statements of Operations.

Trust Investments (Tables)

9 Months Ended

Sep. 30, 2020

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, 2019 and September 30, 2020 are as follows (in thousands):


	December 31, 2019		September 30, 2020
Preneed cemetery trust investments, at market value	$	74,572	$	77,968
Less: allowance for contract cancellation	(2,190)		(2,388)
Preneed cemetery trust investments	$	72,382	$	75,580

Cost and fair market values associated with preneed cemetery trust investments

The cost and market values associated with preneed cemetery trust investments at September 30, 2020 are detailed below (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	1,332	$	—	$	—	$	1,332
Fixed income securities:

Foreign debt	2	15,664		1,148		(1,162)		15,650
Corporate debt	2	16,594		1,188		(813)		16,969
Preferred stock	2	12,526		523		(927)		12,122
Mortgage-backed securities	2	323		—		(189)		134
Common stock	1	26,137		4,729		(7,701)		23,165
Mutual funds:
Fixed Income	2	7,024		728		(250)		7,502
Trust securities		$	79,600	$	8,316	$	(11,042)	$	76,874
Accrued investment income		$	1,094					$	1,094
Preneed cemetery trust investments								$	77,968
Market value as a percentage of cost								96.6		%

The cost and market values associated with preneed cemetery trust investments at December 31, 2019 are detailed below (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	5,729	$	—	$	—	$	5,729
Fixed income securities:
Foreign debt	2	5,609		312		(243)		5,678
Corporate debt	2	16,916		1,044		(649)		17,311
Preferred stock	2	14,206		904		(164)		14,946
Mortgage-backed securities	2	517		—		(114)		403
Common stock	1	28,569		2,766		(3,017)		28,318
Mutual funds:
Fixed income	2	1,463		72		(85)		1,450
Trust Securities		$	73,009	$	5,098	$	(4,272)	$	73,835
Accrued investment income		$	737					$	737
Preneed cemetery trust investments								$	74,572
Market value as a percentage of cost								101.1		%

Estimated maturities of fixed preneed cemetery trust income securities

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


Due in one year or less	$	—
Due in one to five years	12,456
Due in five to ten years	9,244
Thereafter	23,175
Total fixed income securities	$	44,875

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


	September 30, 2020
	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	$	3,048	$	(309)	$	144	$	(853)	$	3,192	$	(1,162)
Corporate debt	4,073		(330)		1,363		(483)		5,436		(813)
Preferred stock	5,022		(711)		441		(216)		5,463		(927)
Mortgage-backed securities	—		—		134		(189)		134		(189)
Total fixed income securities with an unrealized loss	$	12,143	$	(1,350)	$	2,082	$	(1,741)	$	14,225	$	(3,091)


	December 31, 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	$	268	$	(42)	$	758	$	(201)	$	1,026	$	(243)
Corporate debt	1,368		(168)		4,520		(481)		5,888		(649)
Preferred stock	4,135		(164)		—		—		4,135		(164)
Mortgage-backed securities	—		—		402		(114)		402		(114)
Total fixed income securities with an unrealized loss	$	5,771	$	(374)	$	5,680	$	(796)	$	11,451	$	(1,170)

Preneed cemetery trust investment security transactions


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Investment income	$	323	$	449	$	1,308	$	1,421
Realized gains	1,180		2,857		5,001		6,392
Realized losses	(1,527)		(918)		(3,163)		(4,490)
Expenses and taxes	(396)		(357)		(1,081)		(982)
Net change in deferred preneed cemetery receipts held in trust	420		(2,031)		(2,065)		(2,341)
	$	—	$	—	$	—	$	—

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, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Purchases	$	(13,488)	$	(10,297)	$	(33,299)	$	(42,750)
Sales	11,672		9,200		24,690		34,566

Components of preneed funeral trust investments

The components of Preneed funeral trust investments on our Consolidated Balance Sheet at December 31, 2019 and September 30, 2020 are as follows (in thousands):


	December 31, 2019		September 30, 2020
Preneed funeral trust investments, at market value	$	99,246	$	95,730
Less: allowance for contract cancellation	(2,911)		(2,907)
Preneed funeral trust investments	$	96,335	$	92,823

Estimated maturities of fixed preneed funeral trust income securities

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


Due in one year or less	$	829
Due in one to five years	12,042
Due in five to ten years	8,234
Thereafter	22,046
Total fixed income securities	$	43,151

Cost and fair market values associated with preneed funeral trust investments

The cost and market values associated with preneed funeral trust investments at September 30, 2020 are detailed below (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	18,546	$	—	$	—	$	18,546
Fixed income securities:
U.S treasury debt	1	819		10		—		829

Foreign debt	2	15,132		1,133		(1,083)		15,182
Corporate debt	2	15,258		1,086		(766)		15,578
Preferred stock	2	11,772		484		(858)		11,398
Mortgage-backed securities	2	351		—		(187)		164
Common stock	1	24,925		4,659		(7,171)		22,413
Mutual funds:

Fixed income	2	6,128		678		(173)		6,633
Other investments	2	3,943		—		—		3,943
Trust securities		$	96,874	$	8,050	$	(10,238)	$	94,686
Accrued investment income		$	1,044					$	1,044
Preneed funeral trust investments								$	95,730
Market value as a percentage of cost								97.7		%

The cost and market values associated with preneed funeral trust investments at December 31, 2019 are detailed below (in thousands):


	Fair Value Hierarchy Level	Cost		Unrealized Gains		Unrealized Losses		Fair Market Value
Cash and money market accounts	1	$	24,160	$	—	$	—	$	24,160
Fixed income securities:
U.S. treasury debt	1	822		—		—		822
Foreign debt	2	5,587		309		(232)		5,664
Corporate debt	2	16,109		992		(646)		16,455
Preferred stock	2	14,094		874		(198)		14,770
Mortgage-backed securities	2	585		—		(117)		468
Common stock	1	27,652		2,773		(2,869)		27,556
Mutual funds:
Equity	1	772		617		(4)		1,385
Fixed income	2	4,364		107		(107)		4,364
Other investments	2	2,902		—		—		2,902
Trust securities		$	97,047	$	5,672	$	(4,173)	$	98,546
Accrued investment income		$	700					$	700
Preneed funeral trust investments								$	99,246
Market value as a percentage of cost								101.5		%

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


	September 30, 2020
	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	$	2,753	$	(302)	$	133	$	(781)	$	2,886	$	(1,083)
Corporate debt	4,038		(327)		1,298		(439)		5,336		(766)
Preferred stock	4,716		(644)		438		(214)		5,154		(858)
Mortgage-backed securities	—		—		137		(187)		137		(187)
Total fixed income securities with an unrealized loss	$	11,507	$	(1,273)	$	2,006	$	(1,621)	$	13,513	$	(2,894)


	December 31, 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	$	274	$	(43)	$	723	$	(189)	$	997	$	(232)
Corporate debt	1,403		(172)		4,433		(474)		5,836		(646)
Preferred stock	4,412		(198)		—		—		4,412		(198)
Mortgage-backed securities	—		—		439		(117)		439		(117)
Total fixed income securities with an unrealized loss	$	6,089	$	(413)	$	5,595	$	(780)	$	11,684	$	(1,193)

Preneed funeral trust investment security transactions


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Investment income	$	328	$	373	$	1,310	$	1,235
Realized gains	1,114		2,821		4,920		6,978
Realized losses	(1,540)		(911)		(1,964)		(4,093)
Expenses and taxes	(226)		(296)		(511)		(646)
Net change in deferred preneed funeral receipts held in trust	324		(1,987)		(3,755)		(3,474)
	$	—	$	—	$	—	$	—

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, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Purchases	$	(12,129)	$	(9,869)	$	(31,325)	$	(41,560)
Sales	11,393		8,975		24,994		36,831

Purchases and sales of investments in the perpetual care trusts for the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Purchases	$	(7,680)	$	(7,960)	$	(21,954)	$	(33,638)
Sales	6,599		7,168		14,578		29,319

Components of care trusts' corpus


	December 31, 2019		September 30, 2020
Cemetery perpetual care trust investments, at market value	$	64,047	$	64,824
Obligations due to (from) trust	(631)		(204)
Care trusts’ corpus	$	63,416	$	64,620

Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]


	September 30, 2020
	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	$	2,307	$	(242)	$	126	$	(745)	$	2,433	$	(987)
Corporate debt	3,553		(263)		1,299		(354)		4,852		(617)
Preferred stock	4,639		(780)		350		(171)		4,989		(951)
Mortgage-backed securities	—		—		106		(149)		106		(149)
Total fixed income securities with an unrealized loss	$	10,499	$	(1,285)	$	1,881	$	(1,419)	$	12,380	$	(2,704)


	December 31, 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	$	168	$	(26)	$	549	$	(149)	$	717	$	(175)
Corporate debt	1,057		(196)		3,253		(338)		4,310		(534)
Preferred stock	2,989		(106)		—		—		2,989		(106)
Mortgage-backed securities	—		—		252		(71)		252		(71)
Total fixed income securities with an unrealized loss	$	4,214	$	(328)	$	4,054	$	(558)	$	8,268	$	(886)

Preneed Funeral Trust Investment Security Transactions [Table Text Block]


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Realized gains	$	291	$	773	$	1,315	$	1,921
Realized losses	(414)		(249)		(855)		(1,534)
Net change in Care trusts’ corpus	123		(524)		(460)		(387)
Total	$	—	$	—	$	—	$	—


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Investment income	$	1,220	$	2,531	$	3,414	$	5,879
Realized gains (losses), net	(232)		63		(512)		53
Total	$	988	$	2,594	$	2,902	$	5,932

Receivables (Tables)

9 Months Ended

Sep. 30, 2020

Preneed Cemetery Receivables [Abstract]

Preneed Cemetery Receivables

The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the nine months ended September 30, 2020 (in thousands):


	January 1, 2020		Provision for Credit Losses		Allowance Recorded at Acquisition		Write Offs		September 30, 2020
Total allowance for credit losses on Preneed cemetery receivables, net	$	(1,290)	$	(571)	$	(318)	$	215	$	(1,964)

Aging of Past Due Financing Receivables

The aging of past due preneed cemetery receivables as of September 30, 2020 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
Recognized revenue	$	599	$	281	$	193	$	2,090	$	3,163	$	31,191	$	34,354
Deferred revenue	312		105		49		167		633		10,352		10,985
Total contracts	$	911	$	386	$	242	$	2,257	$	3,796	$	41,543	$	45,339

Receivables from Preneed Trusts (Tables)

9 Months Ended

Sep. 30, 2020

Receivables From Preneed Trusts [Abstract]

Receivables from Preneed Trusts

As of December 31, 2019 and September 30, 2020, receivables from preneed trusts are as follows (in thousands):


	December 31, 2019		September 30, 2020
Preneed trust funds, at cost	$	18,581	$	18,345
Less: allowance for contract cancellation	(557)		(551)
Receivables from preneed trusts, net	$	18,024	$	17,794

Composition of Assets Held in Trust

The composition of the preneed trust funds at September 30, 2020 is as follows (in thousands):


	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,465	$	4,465
Fixed income investments	11,390		11,390
Mutual funds and common stocks	2,486		2,639
Annuities	4		4
Total	$	18,345	$	18,498

The composition of the preneed trust funds at December 31, 2019 is as follows (in thousands):


	Historical Cost Basis		Fair Value
Cash and cash equivalents	$	4,533	$	4,533
Fixed income investments	11,603		11,603
Mutual funds and common stocks	2,440		2,518
Annuities	5		5
Total	$	18,581	$	18,659

Intangible and Other Non-Current Assets (Tables)

9 Months Ended

Sep. 30, 2020

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

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure

Intangible and other non-current assets at December 31, 2019 and September 30, 2020 are as follows (in thousands):


	December 31, 2019		September 30, 2020
Tradenames	$	25,233	$	23,565
Prepaid agreements not-to-compete, net of accumulated amortization of $7,195 and $7,528, respectively	3,915		2,915
Capitalized commissions on preneed contracts, net of accumulated amortization of $1,127 and $1,144, respectively	2,818		3,085

Other	150		69
Intangible and other non-current assets, net	$	32,116	$	29,634

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

The aggregate amortization expense for our intangible assets subject to amortization as of September 30, 2020 is as follows (in thousands):


	Non-Compete Agreements		Capitalized Commissions
Years ending December 31,
Remainder of 2020	$	160	$	149
2021	588		565
2022	481		519
2023	434		464
2024	380		401
Thereafter	872		987
Total amortization expense	$	2,915	$	3,085

CREDIT FACILITY AND ACQUISITION DEBT (Tables)

9 Months Ended

Sep. 30, 2020

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Our Credit Facility and Acquisition debt consisted of the following at December 31, 2019 and September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Credit Facility	$	83,800	$	56,000
Debt issuance costs, net of accumulated amortization of $337 and $700, respectively	(1,618)		(1,255)
Total Credit Facility	$	82,182	$	54,745

Acquisition debt	$	6,964	$	6,119
Less: current portion	(1,306)		(1,162)
Total acquisition debt, net of current portion	$	5,658	$	4,957

The imputed interest expense related to our acquisition debt during the three and nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Acquisition debt imputed interest expense	$	152	$	122	$	481	$	373

Schedule of Line of Credit Facilities

he interest expense and amortization of debt issuance costs related to our Credit Facility during the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Credit Facility interest expense	$	350	$	828	$	1,090	$	3,164
Credit Facility amortization of debt issuance costs	59		118		167		363

- 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=120391452&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=119993939&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=120395691&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=119993939&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, 2020

Convertible Subordinated Notes [Abstract]

Schedule of Liability and Equity Components of Convertible Subordinated Notes


	December 31, 2019		September 30, 2020
Current liabilities:
Principal amount	$	6,319	$	2,559
Unamortized discount of liability component	(319)		(35)
Convertible Notes issuance costs, net of accumulated amortization of $130 and $63, respectively	(29)		(2)
Carrying value of the liability component	$	5,971	$	2,522

Carrying value of the equity component	$	789	$	319

(Tables)

9 Months Ended

Sep. 30, 2020

Leases [Abstract]

Components of Lease Expense

The components of lease cost for the three and nine months ended September 30, 2019 and 2020 are as follows (in thousands):


		Three months ended September 30,				Nine months ended September 30,
	Income Statement Classification	2019		2020		2019		2020
Operating lease cost	Facilities and grounds expense(1)	$	899	$	927	$	2,762	$	2,838
Short-term lease cost	Facilities and grounds expense(1)	73		52		206		148

Finance lease cost:
Depreciation of leased assets	Depreciation and amortization(2)	$	131	$	111	$	395	$	329
Interest on lease liabilities	Interest expense	129		123		392		374
Total finance lease cost		260		234		787		703
Total lease cost		$	1,232	$	1,213	$	3,755	$	3,689



(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 and 2020.

Supplemental cash flow information related to our leases for the nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Nine months ended September 30,
	2019		2020
Cash paid for operating leases included in operating activities	$	2,921	$	2,470
Cash paid for finance leases included in financing activities	669		621

Right-of-use assets obtained in exchange for new leases for the nine months ended September 30, 2019 and 2020 is as follows (in thousands):


	Nine months ended September 30,
	2019		2020
Right-of-use assets obtained in exchange for new operating lease liabilities	$	8,175	$	75
Right-of-use assets obtained in exchange for new finance lease liabilities	—		—

Supplemental balance sheet information related to leases as of December 31, 2019 and September 30, 2020 is as follows (in thousands):


Lease Type	Balance Sheet Classification	December 31, 2019		September 30, 2020
Operating lease right-of-use assets	Operating lease right-of-use assets	$	22,304	$	20,846

Finance lease right-of-use assets	Property, plant and equipment, net	$	6,770	$	6,770
Accumulated depreciation	Property, plant and equipment, net	(1,566)		(1,895)
Finance lease right-of-use assets, net		5,204		4,875

Operating lease current liabilities	Current portion of operating lease obligations	$	1,554	$	2,064
Finance lease current liabilities	Current portion of finance lease obligations	290		314
Total current lease liabilities		1,844		2,378

Operating lease non-current liabilities	Obligations under operating leases, net of current portion	21,533		19,952
Finance lease non-current liabilities	Obligations under finance leases, net of current portion	5,854		5,615
Total non-current lease liabilities		27,387		25,567

Total lease liabilities		$	29,231	$	27,945

The average lease terms and discount rates as of September 30, 2020 are as follows:


	Weighted-average remaining lease term (years)	Weighted-average discount rate
Operating leases	10.3	8.1	%
Finance leases	6.1	8.2	%

Maturities of Operating Lease Liabilities

The aggregate future lease payments for operating and finance leases as of September 30, 2020 are as follows (in thousands):


	Operating		Finance
Lease payments due:
Remainder of 2020	$	938	$	208
2021	3,729		836
2022	3,348		860
2023	3,226		860
2024	3,215		791
Thereafter	17,777		6,291
Total lease payments	32,233		9,846
Less: Interest	(10,217)		(3,917)
Present value of lease liabilities	$	22,016	$	5,929

Maturities of Financing Lease Liabilities

The aggregate future lease payments for operating and finance leases as of September 30, 2020 are as follows (in thousands):


	Operating		Finance
Lease payments due:
Remainder of 2020	$	938	$	208
2021	3,729		836
2022	3,348		860
2023	3,226		860
2024	3,215		791
Thereafter	17,777		6,291
Total lease payments	32,233		9,846
Less: Interest	(10,217)		(3,917)
Present value of lease liabilities	$	22,016	$	5,929

Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2020

Share-based Payment Arrangement [Abstract]

Dividends Declared

the nine months ended September 30, 2020 and 2019, our Board declared the following dividends payable on the dates below (in thousands, except per share amounts):


2020	Per Share		Dollar Value
March 1st	$	0.0750	$	1,339
June 1st	$	0.0750	$	1,343
September 1st	$	0.0875	$	1,569

2019	Per Share		Dollar Value
March 1st	$	0.0750	$	1,360
June 1st	$	0.0750	$	1,365
September 1st	$	0.0750	$	1,336

Schedule of Accumulated Other Comprehensive Income

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


Three months ended September 30, 2020
	Accumulated Other Comprehensive Income
June 30, 2020	$	—
Net unrealized gains associated with available-for-sale securities of the trusts	3,540
Reclassification of net unrealized gains activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(3,540)
Balance at September 30, 2020	$	—


Nine months ended September 30, 2020
	Accumulated Other Comprehensive Income
Balance at December 31, 2019	$	—
Net unrealized losses associated with available-for-sale securities of the trusts	(7,263)
Reclassification of net unrealized losses activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	7,263
Balance at September 30, 2020	$	—

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2020

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, 2019 and 2020 (in thousands, except per share data):


	Three months ended September 30,				Nine months ended September 30,
	2019		2020		2019		2020
Numerator for basic and diluted earnings per share:
Net income	$	577	$	5,525	$	11,964	$	7,725
Less: Earnings allocated to unvested restricted stock	(3)		(14)		(52)		(23)
Income attributable to common stockholders	$	574	$	5,511	$	11,912	$	7,702

Denominator:
Denominator for basic earnings per common share - weighted average shares outstanding	17,737		17,895		17,917		17,853
Effect of dilutive securities:
Stock options	31		34		34		39
Convertible Notes	—		3		—		1
Denominator for diluted earnings per common share - weighted average shares outstanding	17,768		17,932		17,951		17,893

Basic earnings per common share:	$	0.03	$	0.31	$	0.66	$	0.43
Diluted earnings per common share:	$	0.03	$	0.31	$	0.66	$	0.43

SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2020

Segment Reporting [Abstract]

Disaggregation of Revenue

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


Three months ended September 30, 2020
	Funeral		Cemetery		Total
Services	$	36,987	$	4,231	$	41,218
Merchandise	20,846		3,019		23,865
Cemetery property	—		12,433		12,433
Other revenue	3,601		3,276		6,877
Total	$	61,434	$	22,959	$	84,393


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


Nine months ended September 30, 2020
	Funeral		Cemetery		Total
Services	$	110,199	$	10,631	$	120,830
Merchandise	61,667		7,817		69,484
Cemetery property	—		30,727		30,727
Other revenue	10,431		7,888		18,319
Total	$	182,297	$	57,063	$	239,360


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

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

The following table presents Operating income (loss), Income (loss) before income taxes and Total assets by segment (in thousands):


	Funeral		Cemetery		Corporate		Consolidated



Operating income (loss):
Three months ended September 30, 2020	$	13,975	$	8,982	$	(6,463)	$	16,494
Three months ended September 30, 2019	9,531		3,932		(6,112)		7,351

Nine months ended September 30, 2020	$	38,155	$	18,440	$	(19,685)	$	36,910
Nine months ended September 30, 2019	42,220		12,083		(18,174)		36,129

Income (loss) before income taxes:
Three months ended September 30, 2020	$	13,753	$	9,024	$	(14,393)	$	8,384
Three months ended September 30, 2019	9,312		3,885		(11,673)		1,524

Nine months ended September 30, 2020	$	37,481	$	18,538	$	(44,136)	$	11,883
Nine months ended September 30, 2019	41,591		12,324		(36,181)		17,734

Total assets:
September 30, 2020	$	758,088	$	348,288	$	14,273	$	1,120,649
December 31, 2019	790,459		314,413		24,883		1,129,755

Supplementary Data (Tables)

9 Months Ended

Sep. 30, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Supplementary Balance Sheet Disclosures

he detail of certain balance sheet accounts as of December 31, 2019 and September 30, 2020 (in thousands):


	December 31, 2019		September 30, 2020
Prepaid and other current assets:
Prepaid expenses	$	1,596	$	1,486
Deposit on pending acquisition	5,000		—
Federal income taxes receivable	2,973		649
State income taxes receivable	986		—
Other current assets	112		118
Total prepaid and other current assets	$	10,667	$	2,253

Current portion of debt and lease obligations:
Current portion of acquisition debt	$	1,306	$	1,162
Current portion of finance lease obligations	290		314
Current portion of operating lease obligations	1,554		2,064
Total current portion of debt and lease obligations	$	3,150	$	3,540

Accrued and other liabilities:
Accrued salaries and wages	$	4,323	$	2,593
Accrued incentive compensation	9,199		6,187
Accrued vacation	2,880		3,071
Accrued insurance	2,329		2,376
Accrued interest	2,299		8,924
Accrued ad valorem and franchise taxes	678		2,125
Employer payroll tax deferral	—		2,106
Accrued commissions	560		791
Perpetual care trust payable	401		88
Income tax payable	—		53
Other accrued liabilities	1,357		1,477
Unrecognized tax benefit	—		2,860
Total accrued and other liabilities	$	24,026	$	32,651

Other long-term liabilities:
Incentive compensation	$	1,267	$	2,125
Contingent consideration	470		—
Total other long-term liabilities	$	1,737	$	2,125

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2020 USD ($) funeral_homes states cemeteries	Mar. 31, 2020 USD ($)	Sep. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Sep. 30, 2020 USD ($) funeral_homes states cemeteries segment	Sep. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)	Jan. 03, 2020 USD ($)
Organization Description and Operations [Line Items]
Depreciation expense			$ 3,500		$ 10,800	$ 10,400
Number of business segments \| segment					2
Amortization Of Cemetery Property	$ 1,500		1,000		$ 3,400	3,000
Trade and financed receivables	$ 21,090				$ 21,090		$ 20,554
The percentage of trust assets in custody of institution receiving trust management services	80.00%				80.00%
Accounts receivable, net of allowance for bad debts	$ 22,277				$ 22,277		21,478
Preneed receivables	20,324				20,324		20,173
Bad debt expense					1,837	1,188
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions	$ (2,859)		$ (947)		$ (4,158)	$ (5,770)
Income taxes before discrete items	34.00%		61.00%		33.80%	31.30%
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		$ 1,100
Goodwill, Impairment Loss		$ 13,600		$ 0	$ 13,632
Unearned finance charges associated with receivables	$ 4,166				4,166		4,522
Amortization of capitalized commissions on preneed contracts	145		$ 140		430	$ 417
Accumulated Amortization, Property, Plant, and Equipment	(45,100)				$ (45,100)		(41,700)
Lease Term, Options To Extend					26 years
Property, plant and equipment, gross	101,300				$ 101,300		87,000
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)	(100)
Proceeds from divestitures and sale of other assets	7,300				7,416	967	$ 900
Property, Plant and Equipment, Disposals	6,500
Property, Plant and Equipment, Additions					(10,000)
Total benefit for income taxes	$ 2,859		947		$ 4,158	5,770
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Bad debt expense			$ 300			$ 800
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) \| funeral_homes	180				180
Number of states in which Company operates \| states	27				27
Revenue, Percentage	75.00%				75.00%
Cemeteries [Member]
Organization Description and Operations [Line Items]
Number of states in which Company operates \| states	12				12
Number of owned and operated cemeteries (in Cemetaries) \| cemeteries	32				32
Revenue, Percentage	25.00%				25.00%
Lafayette, California [Member]
Organization Description and Operations [Line Items]
Accounts Receivable, Allowance for Credit Loss, Noncurrent	$ 400				$ 400
Accounts Receivable, Allowance for Credit Loss, Period Increase (Decrease)					500
Property, plant & equipment	$ 1,720				$ 1,720			$ 1,720
Minimum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term					8 years
Lessee, Operating Lease, Term of Contract	1 year				1 year
Lessee, Finance Lease, Term of Contract	10 years				10 years
Maximum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term					10 years
Lessee, Operating Lease, Term of Contract	19 years				19 years
Lessee, Finance Lease, Term of Contract	40 years				40 years

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 413,969		$ 413,969		$ 415,295
Unearned finance charges associated with receivables	4,166		4,166		4,522
Provision for bad debt and credit losses			1,837	$ 1,188
Property, plant and equipment, gross	101,300		101,300		87,000
Accumulated Amortization, Property, Plant, and Equipment	45,100		45,100		41,700
Amortization Of Cemetery Property	1,500	$ 1,000	3,400	3,000
Less: accumulated depreciation	(143,598)		(143,598)		(136,095)
Property, plant and equipment, net	$ 270,371		270,371		279,200
Depreciation expense		$ 3,500	$ 10,800	$ 10,400
Income taxes before discrete items	34.00%	61.00%	33.80%	31.30%
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 83,328		$ 83,328		84,608
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	240,516		240,516		242,641
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 90,125		$ 90,125		$ 88,046
Funeral And Cemetery [Member]
Property, Plant and Equipment [Line Items]
Provision for bad debt and credit losses		$ 300		$ 800

Basis of Presentation and Summary of Significant Accounting Policies Preneed Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Preneed cemetery receivables	$ 45,339	$ 41,316
Less: balances due on undelivered cemetery preneed contracts	(7,159)	(4,823)
Preneed cemetery receivables, net	$ 20,324	$ 20,173

Basis of Presentation and Summary of Significant Accounting Policies Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Income before income taxes	$ 8,384	$ 1,524	$ 11,883	$ 17,734
Income Tax Expense (Benefit)	$ (2,851)	$ (930)	$ (4,014)	$ (5,551)
Income taxes before discrete items	34.00%	61.00%	33.80%	31.30%
Total benefit for income taxes	$ 2,859	$ 947	$ 4,158	$ 5,770

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Basis of Presentation and Summary of Significant Accounting Policies Performance Obligation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Revenue from External Customer [Line Items]
Tax adjustment related to discrete items	$ 8	$ 17	$ 144	$ 219
Term of sales contract for cemetery interment rights, maximum (in Duration)			5 years
Funeral \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount					$ 8,900
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period					10 years
Funeral \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 8,000		$ 8,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	10 years		10 years
Cemetery \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount					$ 4,800
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period					8 years
Cemetery \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 7,200		$ 7,200
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	8 years		8 years

Recently Issued Accounting Standards - Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Accounting Changes and Error Corrections [Abstract]
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves	$ 2,900
Operating lease right-of-use assets	20,846	$ 22,304
Present value of lease liabilities	$ 22,016

Recently Issued Accounting Standards - Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid expenses	$ 1,486	$ 1,596
Operating lease right-of-use assets	20,846	22,304
Assets	1,120,649	1,129,755
Other long-term liabilities	2,125	1,737
Current portion of operating lease obligations	2,064	1,554
Obligations under operating leases, net of current portion	19,952	21,533
Liabilities	$ 887,853	$ 903,186

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

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- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Revenue From Contracts With Customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	$ 84,393	$ 66,125	$ 239,360	$ 202,958
Funeral And Cemetery Services [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	41,218	34,133	120,830	105,444
Merchandise [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	23,865	19,978	69,484	62,052
Cemetery Interment Rights [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	12,433	8,024	30,727	23,406
Other Revenue [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	6,877	3,990	18,319	12,056
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	61,434	51,517	182,297	160,187
Funeral \| Funeral And Cemetery Services [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	36,987	31,400	110,199	97,308
Funeral \| Merchandise [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	20,846	17,918	61,667	56,261
Funeral \| Cemetery Interment Rights [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	0	0	0	0
Funeral \| Other Revenue [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	3,601	2,199	10,431	6,618
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	22,959	14,608	57,063	42,771
Cemetery \| Funeral And Cemetery Services [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	4,231	2,733	10,631	8,136
Cemetery \| Merchandise [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	3,019	2,060	7,817	5,791
Cemetery \| Cemetery Interment Rights [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	12,433	8,024	30,727	23,406
Cemetery \| Other Revenue [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	$ 3,276	$ 1,791	$ 7,888	$ 5,438

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
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-Paragraph 4
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue From Contracts With Customers Deferred Revenue (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	$ (17,794)	$ (18,024)

Revenue From Contracts With Customers Narrative (Details)	9 Months Ended
	Sep. 30, 2020 segment
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of business segments	2
Minimum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service Contract, Term	8 years
Maximum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service Contract, Term	10 years

Acquisitions (Narrative) (Details) $ in Thousands		3 Months Ended		9 Months Ended
Acquisitions (Narrative) (Details) $ in Thousands	Jan. 03, 2020 USD ($) funeral_home_and_cemetery	Sep. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Sep. 30, 2020 USD ($)	Dec. 31, 2019 USD ($)
Lafayette, California [Member]
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets	$ 9,089	$ 9,089		$ 9,089
Purchase price	$ 33,000
Payments to acquire businesses			$ 5,000	28,000
Number of Businesses Acquired \| funeral_home_and_cemetery	1
Fairfax, Virginia
Business Acquisition [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets		15,891		15,891	$ 15,891
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred		$ (164)
Cash Acquired from Acquisition				$ 153

Acquisitions (Purchase Price Allocation) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2020	Jan. 03, 2020	Dec. 31, 2019	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill	$ 394,483		$ 398,292	$ 303,887
Lafayette, California [Member]
Business Acquisition [Line Items]
Current assets	2,555	$ 2,662
Property, plant & equipment	1,720	1,720
Cemetery Property Purchase Account Adjustments	82
Cemetery property	14,835	14,753
Goodwill	13,572	12,916
Intangible and other non-current assets	1,878	2,506
Assumed liabilities	(489)	(489)
Purchase Accounting, Adjustments, Deferred Tax Liabilities	(3)
Deferred tax liability	(530)	(527)
Preneed trust liabilities	(9,089)	(9,089)
Deferred revenue	(541)	(541)
Purchase price		33,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets	9,089	$ 9,089
Current Assets, Purchase Accounting Adjustments	(107)
Goodwill, Purchase Accounting Adjustments	656
Intangible Assets And Other Non-Current Assets, Purchase Accounting Adjustments	(628)
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net After Adjustment	$ 33,000

Acquisitions (Assets Acquired) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill Recorded	$ 394,483	$ 398,292	$ 303,887

Acquisitions Purchase Accounting (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2020	Jan. 03, 2020	Dec. 31, 2019	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill	$ 394,483		$ 398,292	$ 303,887
Lafayette, California [Member]
Business Acquisition [Line Items]
Current assets	2,555	$ 2,662
Deferred revenue	541	541
Preneed trust liabilities	(9,089)	(9,089)
Deferred tax liability	(530)	(527)
Assumed liabilities	(489)	(489)
Intangible and other non-current assets	1,878	2,506
Goodwill	13,572	12,916
Cemetery property	14,835	14,753
Property, plant & equipment	1,720	1,720
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets	9,089	9,089
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net After Adjustment	33,000
Current Assets, Purchase Accounting Adjustments	(107)
Goodwill, Purchase Accounting Adjustments	656
Intangible Assets And Other Non-Current Assets, Purchase Accounting Adjustments	(628)
Cemetery Property Purchase Account Adjustments	82
Purchase price		$ 33,000
Fairfax, Virginia
Business Acquisition [Line Items]
Current assets	1,686		1,482
Deferred revenue	641		1,633
Deferred tax liability	(15,463)		(15,463)
Assumed liabilities	(802)		(657)
Intangible and other non-current assets	6,789		8,269
Goodwill	99,982		99,344
Cemetery property	11,949		11,994
Property, plant & equipment	21,680		21,680
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets	15,891		15,891
Deferred Revenue, Purchase Accounting Adjustments	992
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net After Adjustment	141,071
Assumed Liabilities, Purchase Accounting Adjustments	(145)
Current Assets, Purchase Accounting Adjustments	204
Goodwill, Purchase Accounting Adjustments	638
Intangible Assets And Other Non-Current Assets, Purchase Accounting Adjustments	(1,480)
Cemetery Property Purchase Account Adjustments	$ (45)
Purchase price			$ 140,907

Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
Goodwill (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2020
Goodwill [Roll Forward]
Goodwill at the beginning of year		$ 398,292		$ 398,292
Increase in goodwill related to acquisitions	$ 14,210		$ 99,344
Decrease in goodwill related to divestitures			(4,939)	(4,387)
Decrease in goodwill related to impairments		$ (13,600)	$ 0	(13,632)
Goodwill at the end of the period	$ 394,483			$ 394,483

DIVESTED OPERATIONS (Details) $ in Thousands	3 Months Ended	9 Months Ended		12 Months Ended
DIVESTED OPERATIONS (Details) $ in Thousands	Sep. 30, 2020 USD ($) divestiture	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)
Discontinued Operations and Disposal Groups [Abstract]
Number of Businesses Sold \| divestiture	6
Proceeds from divestitures and sale of other assets \| $	$ 7,300	$ 7,416	$ 967	$ 900

DIVESTED OPERATIONS Divested business (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 144	$ 108	$ 1,829	$ 471
Operating income (loss)	(112)	(31)	70	4
Net loss on divestitures	(4,917)	(3,863)	(4,917)	(3,874)
Income tax benefit	1,710	1,149	1,638	1,211
Net loss from divested operations, after tax	$ (3,319)	$ (2,745)	$ (3,209)	$ (2,659)

- 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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(12))
-URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Section 45
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-URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721525-107759

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721523-107759

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI http://asc.fasb.org/extlink&oid=109222160&loc=d3e1012-107759

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109227538&loc=d3e44648-109337

+ Details

Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments	$ 75,580	$ 72,382
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	77,968	74,572
Less: allowance for contract cancellation	(2,388)	(2,190)
Preneed cemetery trust investments	$ 75,580	$ 72,382

Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 79,600	$ 73,009
Unrealized Gains	8,316	5,098
Unrealized Losses	(11,042)	(4,272)
Fair Market Value	76,874	73,835
Preneed cemetery trust investments	$ 77,968	$ 74,572
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	96.60%	101.10%
Preneed Cemetery Trust Investments [Member] \| Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 517
Unrealized Gains		0
Unrealized Losses		(114)
Fair Market Value		403
Preneed Cemetery Trust Investments [Member] \| Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 1,094	737
Fair Market Value	1,094	737
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	96,874	97,047
Unrealized Gains	8,050	5,672
Unrealized Losses	(10,238)	(4,173)
Fair Market Value	94,686	98,546
Preneed cemetery trust investments	$ 95,730	$ 99,246
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.70%	101.50%
Preneed Funeral Trust Investments [Member] \| Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 1,044	$ 700
Fair Market Value	1,044	700
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	1,332	5,729
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	1,332	5,729
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	26,137	28,569
Unrealized Gains	4,729	2,766
Unrealized Losses	(7,701)	(3,017)
Fair Market Value	23,165	28,318
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	18,546	24,160
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	18,546	24,160
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	24,925	27,652
Unrealized Gains	4,659	2,773
Unrealized Losses	(7,171)	(2,869)
Fair Market Value	22,413	27,556
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	15,664	5,609
Unrealized Gains	1,148	312
Unrealized Losses	(1,162)	(243)
Fair Market Value	15,650	5,678
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	16,594	16,916
Unrealized Gains	1,188	1,044
Unrealized Losses	(813)	(649)
Fair Market Value	16,969	17,311
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	12,526	14,206
Unrealized Gains	523	904
Unrealized Losses	(927)	(164)
Fair Market Value	12,122	14,946
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	323
Unrealized Gains	0
Unrealized Losses	(189)
Fair Market Value	134
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	15,132	5,587
Unrealized Gains	1,133	309
Unrealized Losses	(1,083)	(232)
Fair Market Value	15,182	5,664
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	15,258	16,109
Unrealized Gains	1,086	992
Unrealized Losses	(766)	(646)
Fair Market Value	15,578	16,455
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,772	14,094
Unrealized Gains	484	874
Unrealized Losses	(858)	(198)
Fair Market Value	11,398	14,770
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	351	585
Unrealized Gains	0	0
Unrealized Losses	(187)	(117)
Fair Market Value	$ 164	$ 468

Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Sep. 30, 2020 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 0
Due in one to five years	12,456
Due in five to ten years	9,244
Thereafter	23,175
Total	$ 44,875

Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	$ 12,143	$ 5,771
In Loss Position Less than 12 months	(1,350)	(374)
In Loss Position Greater than 12 months	2,082	5,680
In Loss Position Greater than 12 months	(1,741)	(796)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	14,225	11,451
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,091)	(1,170)
Available-for-sale Securities, Amortized Cost Basis	79,600	73,009
Unrealized Gains	8,316	5,098
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	3,048	268
In Loss Position Less than 12 months	(309)	(42)
In Loss Position Greater than 12 months	144	758
In Loss Position Greater than 12 months	(853)	(201)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	3,192	1,026
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,162)	(243)
Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	4,073	1,368
In Loss Position Less than 12 months	(330)	(168)
In Loss Position Greater than 12 months	1,363	4,520
In Loss Position Greater than 12 months	(483)	(481)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	5,436	5,888
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(813)	(649)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	5,022	4,135
In Loss Position Less than 12 months	(711)	(164)
In Loss Position Greater than 12 months	441	0
In Loss Position Greater than 12 months	(216)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	5,463	4,135
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(927)	(164)
Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	0	0
In Loss Position Less than 12 months	0	0
In Loss Position Greater than 12 months	134	402
In Loss Position Greater than 12 months	(189)	(114)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	134	402
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(189)	(114)
Available-for-sale Securities, Amortized Cost Basis		517
Unrealized Gains		0
Fair Value, Inputs, Level 1 [Member] \| Common stock
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	26,137	28,569
Unrealized Gains	4,729	2,766
Fair Value, Inputs, Level 2 [Member] \| Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	16,594	16,916
Unrealized Gains	1,188	$ 1,044
Fair Value, Inputs, Level 2 [Member] \| Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	323
Unrealized Gains	$ 0

Trust Investments (Preneed cemetery trust investment security transactions) (Details) - Preneed Cemetery Trust Investments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 449	$ 323	$ 1,421	$ 1,308
Realized gain, net	2,857	1,180	6,392	5,001
Realized losses	(918)	(1,527)	(4,490)	(3,163)
Expenses and taxes	(357)	(396)	(982)	(1,081)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ (2,031)	$ 420	$ (2,341)	$ (2,065)

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (10,297)	$ (13,488)	$ (42,750)	$ (33,299)
Sales	$ 9,200	$ 11,672	$ 34,566	$ 24,690

Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments	$ 92,823	$ 96,335
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments, at fair value	95,730	99,246
Less: allowance for contract cancellation	(2,907)	(2,911)
Preneed funeral trust investments	$ 92,823	$ 96,335

Trust Investments (Cost and fair market value associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 79,600	$ 73,009
Unrealized Gains	8,316	5,098
Unrealized Losses	(11,042)	(4,272)
Fair Market Value	76,874	73,835
Preneed cemetery trust investments	$ 77,968	$ 74,572
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	96.60%	101.10%
Preneed Cemetery Trust Investments [Member] \| Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 517
Unrealized Gains		0
Unrealized Losses		(114)
Fair Market Value		403
Preneed Cemetery Trust Investments [Member] \| Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 1,094	737
Fair Market Value	1,094	737
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	96,874	97,047
Unrealized Gains	8,050	5,672
Unrealized Losses	(10,238)	(4,173)
Fair Market Value	94,686	98,546
Preneed cemetery trust investments	$ 95,730	$ 99,246
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	97.70%	101.50%
Preneed Funeral Trust Investments [Member] \| Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 1,044	$ 700
Fair Market Value	1,044	700
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	1,332	5,729
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	1,332	5,729
Fair Value, Inputs, Level 1 [Member] \| Preneed Cemetery Trust Investments [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	26,137	28,569
Unrealized Gains	4,729	2,766
Unrealized Losses	(7,701)	(3,017)
Fair Market Value	23,165	28,318
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	18,546	24,160
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	18,546	24,160
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	819	822
Unrealized Gains	10	0
Unrealized Losses	0	0
Fair Market Value	829	822
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	24,925	27,652
Unrealized Gains	4,659	2,773
Unrealized Losses	(7,171)	(2,869)
Fair Market Value	22,413	27,556
Fair Value, Inputs, Level 1 [Member] \| Preneed Funeral Trust Investments [Member] \| Equity Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost		772
Unrealized Gains		617
Unrealized Losses		(4)
Fair Market Value		1,385
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	15,664	5,609
Unrealized Gains	1,148	312
Unrealized Losses	(1,162)	(243)
Fair Market Value	15,650	5,678
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	16,594	16,916
Unrealized Gains	1,188	1,044
Unrealized Losses	(813)	(649)
Fair Market Value	16,969	17,311
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	12,526	14,206
Unrealized Gains	523	904
Unrealized Losses	(927)	(164)
Fair Market Value	12,122	14,946
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	323
Unrealized Gains	0
Unrealized Losses	(189)
Fair Market Value	134
Fair Value, Inputs, Level 2 [Member] \| Preneed Cemetery Trust Investments [Member] \| Fixed Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	7,024	1,463
Unrealized Gains	728	72
Unrealized Losses	(250)	(85)
Fair Market Value	7,502	1,450
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	15,132	5,587
Unrealized Gains	1,133	309
Unrealized Losses	(1,083)	(232)
Fair Market Value	15,182	5,664
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	15,258	16,109
Unrealized Gains	1,086	992
Unrealized Losses	(766)	(646)
Fair Market Value	15,578	16,455
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	11,772	14,094
Unrealized Gains	484	874
Unrealized Losses	(858)	(198)
Fair Market Value	11,398	14,770
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	351	585
Unrealized Gains	0	0
Unrealized Losses	(187)	(117)
Fair Market Value	164	468
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Fixed Income Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	6,128	4,364
Unrealized Gains	678	107
Unrealized Losses	(173)	(107)
Fair Market Value	6,633	4,364
Fair Value, Inputs, Level 2 [Member] \| Preneed Funeral Trust Investments [Member] \| Other Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,943	2,902
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 3,943	$ 2,902

Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Sep. 30, 2020 USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 829
Due in one to five years	12,042
Due in five to ten years	8,234
Thereafter	22,046
Total	$ 43,151

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 373	$ 328	$ 1,235	$ 1,310
Realized gain, net	2,821	1,114	6,978	4,920
Realized losses	(911)	(1,540)	(4,093)	(1,964)
Expenses and taxes	(296)	(226)	(646)	(511)
Decrease in deferred preneed funeral receipts held in trust	$ (1,987)	$ 324	$ (3,474)	$ (3,755)

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, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (9,869)	$ (12,129)	$ (41,560)	$ (31,325)
Sales	$ 8,975	$ 11,393	$ 36,831	$ 24,994

Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	$ 11,507	$ 6,089
In Loss Position Less than 12 months	(1,273)	(413)
In Loss Position Greater than 12 months	2,006	5,595
In Loss Position Greater than 12 months	(1,621)	(780)
Total	13,513	11,684
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(2,894)	(1,193)
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	2,753	274
In Loss Position Less than 12 months	(302)	(43)
In Loss Position Greater than 12 months	133	723
In Loss Position Greater than 12 months	(781)	(189)
Total	2,886	997
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,083)	(232)
Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	4,038	1,403
In Loss Position Less than 12 months	(327)	(172)
In Loss Position Greater than 12 months	1,298	4,433
In Loss Position Greater than 12 months	(439)	(474)
Total	5,336	5,836
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(766)	(646)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	4,716	4,412
In Loss Position Less than 12 months	(644)	(198)
In Loss Position Greater than 12 months	438	0
In Loss Position Greater than 12 months	(214)	0
Total	5,154	4,412
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(858)	(198)
Collateralized Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	0	0
In Loss Position Less than 12 months	0	0
In Loss Position Greater than 12 months	137	439
In Loss Position Greater than 12 months	(187)	(117)
Total	137	439
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (187)	$ (117)

Trust Investments (Narrative) (Details) $ in Thousands	Sep. 30, 2020 USD ($)
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax, Percentage of Cost Basis	(3.00%)
Preneed Cemetery and Funeral Trust Investment [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	$ (7,300)
Debt Securities, Available-for-sale, Amortized Cost	245,800
Preneed Cemetery Trust Investments [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	44,875
Preneed Funeral Trust Investments [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 43,151

Trust Investments (Components of Care trusts’ corpus) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
Care trusts’ corpus	$ 64,620	$ 63,416
Perpetual Care Trust Invesments [Member]
Gain (Loss) on Securities [Line Items]
Cemetery perpetual care trust investments, at market value	64,824	64,047
Obligations due to (from) trust	(204)	(631)
Care trusts’ corpus	$ 64,620	$ 63,416

Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	$ 66,252	$ 60,571
Unrealized Gains	7,012	5,869
Unrealized Losses	(9,361)	(2,905)
Fair Market Value	63,903	63,535
Preneed cemetery trust investments	$ 64,824	$ 64,047
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	96.50%	104.90%
Accrued Investment Income [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	$ 921	$ 512
Fair Market Value	921	512
Fair Value, Inputs, Level 1 [Member] \| Cash and Money Market Accounts [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	348	4,624
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	348	4,624
Fair Value, Inputs, Level 1 [Member] \| Common stock
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	21,535	21,594
Unrealized Gains	3,984	3,399
Unrealized Losses	(6,365)	(1,911)
Fair Market Value	19,154	23,082
Fair Value, Inputs, Level 2 [Member] \| Debt Security, Government, Non-US [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	12,880	4,200
Unrealized Gains	929	238
Unrealized Losses	(986)	(175)
Fair Market Value	12,823	4,263
Fair Value, Inputs, Level 2 [Member] \| Corporate debt
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	13,563	11,658
Unrealized Gains	1,041	802
Unrealized Losses	(617)	(534)
Fair Market Value	13,987	11,926
Fair Value, Inputs, Level 2 [Member] \| Preferred Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	11,354	10,782
Unrealized Gains	471	666
Unrealized Losses	(951)	(106)
Fair Market Value	10,874	11,342
Fair Value, Inputs, Level 2 [Member] \| Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	256	324
Unrealized Gains	0	0
Unrealized Losses	(150)	(71)
Fair Market Value	106	253
Fair Value, Inputs, Level 2 [Member] \| Fixed Income Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis		233
Unrealized Gains		146
Unrealized Losses		(1)
Fair Market Value		378
Fair Value, Inputs, Level 2 [Member] \| Other Investments [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	6,316	7,156
Unrealized Gains	587	618
Unrealized Losses	(292)	(107)
Fair Market Value	$ 6,611	$ 7,667

Trust Investments (Estimated maturities of the fixed income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Sep. 30, 2020 USD ($)
Gain (Loss) on Securities [Line Items]
Due in one year or less	$ 0
Due in one to five years	9,819
Due in five to ten years	7,657
Thereafter	20,314
Total	$ 37,790

Trust Investments (Fixed income securities within our perpetual care trust investment in an unrealized loss position) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair market value
In Loss Position Less than 12 months	$ 10,499	$ 4,214
In Loss Position Greater than 12 months	1,881	4,054
Total	12,380	8,268
Unrealized Losses
In Loss Position Less than 12 months	(1,285)	(328)
In Loss Position Greater than 12 months	(1,419)	(558)
Total	(2,704)	(886)
Foreign debt
Fair market value
In Loss Position Less than 12 months	2,307	168
In Loss Position Greater than 12 months	126	549
Total	2,433	717
Unrealized Losses
In Loss Position Less than 12 months	(242)	(26)
In Loss Position Greater than 12 months	(745)	(149)
Total	(987)	(175)
Corporate debt
Fair market value
In Loss Position Less than 12 months	3,553	1,057
In Loss Position Greater than 12 months	1,299	3,253
Total	4,852	4,310
Unrealized Losses
In Loss Position Less than 12 months	(263)	(196)
In Loss Position Greater than 12 months	(354)	(338)
Total	(617)	(534)
Preferred stock
Fair market value
In Loss Position Less than 12 months	4,639	2,989
In Loss Position Greater than 12 months	350	0
Total	4,989	2,989
Unrealized Losses
In Loss Position Less than 12 months	(780)	(106)
In Loss Position Greater than 12 months	(171)	0
Total	(951)	(106)
Mortgage-backed securities
Fair market value
In Loss Position Less than 12 months	0	0
In Loss Position Greater than 12 months	106	252
Total	106	252
Unrealized Losses
In Loss Position Less than 12 months	0	0
In Loss Position Greater than 12 months	(149)	(71)
Total	$ (149)	$ (71)

Trust Investments (Perpetual care trust investment security transactions recorded in Other, net) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Gain (Loss) on Securities [Line Items]
Realized gains	$ 773	$ 291	$ 1,921	$ 1,315
Realized gains (losses), net	(249)	(414)	(1,534)	(855)
Net change in Care trusts’ corpus	$ (524)	$ 123	$ (387)	$ (460)

Trust Investments (Perpetual care trust investment security transactions recorded in Other revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Gain (Loss) on Securities [Line Items]
Total	$ 84,393	$ 66,125	$ 239,360	$ 202,958
Other Revenue [Member]
Gain (Loss) on Securities [Line Items]
Total	6,877	3,990	18,319	12,056
Other Revenue [Member] \| Preneed Funeral Trust Investments [Member]
Gain (Loss) on Securities [Line Items]
Investment income	2,531	1,220	5,879	3,414
Realized gains (losses), net	63	(232)	53	(512)
Total	$ 2,594	$ 988	$ 5,932	$ 2,902

- Definition

+ References

+ Details

Trust Investments (Purchases and sales of investments in the perpetual care trusts) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Gain (Loss) on Securities [Line Items]
Purchases	$ (7,960)	$ (7,680)	$ (33,638)	$ (21,954)
Sales	$ 7,168	$ 6,599	$ 29,319	$ 14,578

Receivables Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Trade and financed receivables	$ 21,090	$ 20,554
Other receivables	2,417	1,773
Allowance for credit losses	(1,230)	(849)
Accounts receivable, net	22,277	21,478
Funeral
Segment Reporting Information [Line Items]
Trade and financed receivables	9,364	10,046
Other receivables	351	935
Allowance for credit losses	(269)	(223)
Accounts receivable, net	9,446	10,758
Cemetery
Segment Reporting Information [Line Items]
Trade and financed receivables	11,726	10,508
Other receivables	1,886	157
Allowance for credit losses	(961)	(626)
Accounts receivable, net	12,651	10,039
Corporate [Member]
Segment Reporting Information [Line Items]
Trade and financed receivables	0	0
Other receivables	180	681
Allowance for credit losses	0	0
Accounts receivable, net	$ 180	$ 681

Receivables (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
Receivables (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses		$ 1,230		$ 849
Term of sales contract for cemetery interment rights, maximum (in Duration)		5 years
Unearned finance charges associated with receivables		$ 4,166		4,522
Provision for bad debt and credit losses		$ 1,837	$ 1,188
Accounts and Financing Receivable, Allowance, Percentage of Face Value		100.00%
Funeral And Cemetery [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for bad debt and credit losses	$ 300		800
Lafayette, California [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss, Current		$ 100
Accounts Receivable, Allowance for Credit Loss, Noncurrent		400
Preneed Cemetery Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses		1,964		$ 1,290
Provision for bad debt and credit losses	$ 200	$ 571	$ 400

Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables		$ 45,339		$ 41,316
Unearned finance charges associated with receivables		(4,166)		(4,522)
Receivables From Preneed Funeral Trust Gross		41,173		36,794
Less: balances due on undelivered cemetery preneed contracts		(7,159)		(4,823)
Preneed cemetery receivables, net		20,324		20,173
Allowance for Contract Cancellations [Roll Forward]
Beginning balance		849
Provision		(1,837)	$ (1,188)
Ending balance		1,230
Trade and financed receivables		21,090		20,554
Receivables from Preneed Funeral Trusts		(17,794)		(18,024)
Preneed Funeral Trust Funds Allowance For Contract Cancellation And Credit Loss		(2,925)		(1,916)
Accounts Receivable, after Allowance for Credit Loss		(10,765)		(9,882)
Cemetery
Allowance for Contract Cancellations [Roll Forward]
Beginning balance		626
Ending balance		961
Trade and financed receivables		11,726		10,508
Preneed Cemetery Receivables [Member]
Allowance for Contract Cancellations [Roll Forward]
Beginning balance		1,290
Write-offs and cancellations		(215)
Provision	$ (200)	(571)	$ (400)
Accounts Receivable, Credit Loss Expense (Reversal), Acquisition		(318)
Ending balance		1,964
Cemetery interment rights
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables		35,084		31,366
Cemetery merchandise and services
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables		$ 10,255		$ 9,950

Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Sep. 30, 2020 USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 3,796
Current	41,543
Total Financing Receivables	45,339
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	3,163
Current	31,191
Total Financing Receivables	34,354
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	633
Current	10,352
Total Financing Receivables	10,985
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	911
Financing Receivables, 30 to 59 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	599
Financing Receivables, 30 to 59 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	312
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	386
Financing Receivables, 60 to 89 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	281
Financing Receivables, 60 to 89 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	105
Financing Receivables, 90 to 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	242
Financing Receivables, 90 to 120 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	193
Financing Receivables, 90 to 120 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	49
Financing Receivables, Greater Than 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,257
Financing Receivables, Greater Than 120 Days Past Due [Member] \| Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,090
Financing Receivables, Greater Than 120 Days Past Due [Member] \| Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 167

Receivables Allowance for credit losses by portfolio segment (Details) - USD ($) $ in Thousands		9 Months Ended
	Jan. 03, 2020	Sep. 30, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Credit Loss Expense (Reversal)		$ (1,266)
Accounts Receivable, Allowance for Credit Loss, Writeoff	$ 600	287
Accounts and Financing Receivable, Allowance for Credit Loss, Writeoff		1,949
Accounts Receivable, Allowance for Credit Loss, Recovery		(777)
Allowance for credit losses		(1,230)	$ (849)
Funeral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Credit Loss Expense (Reversal)		(880)
Accounts Receivable, Allowance for Credit Loss, Writeoff		0
Accounts and Financing Receivable, Allowance for Credit Loss, Writeoff		1,611
Accounts Receivable, Allowance for Credit Loss, Recovery		(777)
Allowance for credit losses		(269)	(223)
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Credit Loss Expense (Reversal)		(386)
Accounts Receivable, Allowance for Credit Loss, Writeoff		287
Accounts and Financing Receivable, Allowance for Credit Loss, Writeoff		338
Accounts Receivable, Allowance for Credit Loss, Recovery		0
Allowance for credit losses		$ (961)	$ (626)

Receivables Amortized cost basis (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	$ 14,933
2019	11,853
2018	6,576
2017	3,953
2016	1,894
Prior	1,964
Receivables From Preneed Funeral Trust Gross	$ 41,173	$ 36,794

Receivables from Preneed Trusts (Narrative) (Details)	9 Months Ended
Receivables from Preneed Trusts (Narrative) (Details)	Sep. 30, 2020
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, 2020	Dec. 31, 2019
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 18,345	$ 18,581
Less: Allowance for contract cancellation	(551)	(557)
Receivables from preneed trusts, net	$ 17,794	$ 18,024

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 18,498	$ 18,659
Fair Value [Member] \| Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,465	4,533
Fair Value [Member] \| Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,390	11,603
Fair Value [Member] \| Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,639	2,518
Fair Value [Member] \| Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4	5
Historical Cost Basis [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	18,345	18,581
Historical Cost Basis [Member] \| Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,465	4,533
Historical Cost Basis [Member] \| Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,390	11,603
Historical Cost Basis [Member] \| Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,486	2,440
Historical Cost Basis [Member] \| Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 4	$ 5

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2020	Mar. 19, 2014
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	$ 2.9
Senior Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt measured at fair value	$ 422.3

Intangible and Other Non-Current Assets (Details) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2020 USD ($) divestiture	Mar. 31, 2020 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 69			$ 69		$ 150
Deferred Costs and Other Assets	29,634			29,634		32,116
Amortization of deferred financing costs				592	$ 289
Amortization of capitalized commissions on preneed contracts	145		$ 140	430	417
Accumulated Amortization of Other Deferred Costs	$ 1,144			$ 1,144		1,127
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)		$ 1,100
Number of Businesses Sold \| divestiture	6
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	$ 23,565			$ 23,565		25,233
Number of Businesses Sold \| divestiture	4
Trade Names [Member] \| Divestiture [Member]
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent						1,000
Commissions [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	$ 3,085			3,085		2,818
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	2,915			2,915		3,915
Finite-Lived Intangible Assets, Accumulated Amortization	7,528			7,528		7,195
Amortization of Intangible Assets	$ 175		177	$ 551	513
Number of Businesses Sold \| divestiture	3
Noncompete Agreements [Member] \| Divestiture [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net						$ 500
Noncompete Agreements [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term				1 year
Noncompete Agreements [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term				10 years
Credit Agreement 2018 [Member] \| Revolving Credit Facility [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of deferred financing costs		$ 118	$ 59	$ 363	$ 167

Intangible and Other Non-Current Assets - Aggregate amortization expense for our intangible assets (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Remainder of 2020	$ 160
2021	588
2022	481
2023	434
2024	380
Thereafter	872
Total amortization expense	2,915	$ 3,915
Commissions [Member]
Finite-Lived Intangible Assets [Line Items]
Remainder of 2020	149
2021	565
2022	519
2023	464
2024	401
Thereafter	987
Total amortization expense	$ 3,085	$ 2,818

CREDIT FACILITY AND ACQUISITION DEBT (Long-term Debt Table) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs			$ 700,000		$ 337,000
Current maturities on long-term debt			(1,162,000)		(1,306,000)
Long-term debt, excluding current maturities			4,957,000		5,658,000
Revolving credit facility present accordion provisions			75,000,000.0
Credit Facility amortization of debt issuance costs			592,000	$ 289,000
Credit Agreement 2018 [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Carrying value of the liability component					83,800,000
Credit Facility amortization of debt issuance costs	$ 118,000	$ 59,000	363,000	$ 167,000
Credit Agreement [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt issuance costs					(1,618,000)
Credit Agreement [Member] \| Term Loan [Member]
Debt Instrument [Line Items]
Carrying value of the liability component			54,745,000		82,182,000
Notes Payable, Other Payables [Member] \| Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component			6,119,000		$ 6,964,000
Revolving Credit Facility [Member] \| Credit Agreement [Member]
Debt Instrument [Line Items]
Debt issuance costs			$ (1,255,000)

CREDIT FACILITY AND ACQUISITION DEBT (Narrative) (Details)			3 Months Ended			9 Months Ended
	Sep. 29, 2020 USD ($)	Nov. 30, 2016 USD ($)	Sep. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2020	Sep. 09, 2020 USD ($)	Dec. 31, 2019 USD ($) letter_of_credit	Mar. 19, 2014
Debt Covenant To Actual Ratios [Line Items]
Letters of Credit \| letter_of_credit										1
Repayments of Long-term Lines of Credit						$ 117,100,000	$ 37,300,000
Revolving credit facility present accordion provisions			$ 75,000,000.0			75,000,000.0
Deferred payments	$ 2,100,000	$ 2,000,000.0
Credit Facility amortization of debt issuance costs						$ 592,000	289,000
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)			5.75			5.75
Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 190,000,000.0			$ 190,000,000.0
Letter of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			15,000,000.0			15,000,000.0
Swingline [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			10,000,000.0			10,000,000.0
Senior Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Credit Facility amortization of debt issuance costs			72,000		$ 35,000	208,000	103,000
Acquisition debt imputed interest expense			6,625,000		$ 5,383,000	19,875,000	16,148,000
Debt Instrument, Term					68 months
Credit Agreement [Member]
Debt Covenant To Actual Ratios [Line Items]
Acquisition debt imputed interest expense			828,000		$ 350,000	$ 3,164,000	1,090,000
Credit Agreement [Member] \| Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate						3.125%
Convertible Subordinated Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Carrying value of the liability component			2,522,000			$ 2,522,000			$ 2,559,000	$ 5,971,000
Credit Facility amortization of debt issuance costs			$ 9,000		6,000	$ 21,000	19,000
Stated interest rate percentage			2.75%			2.75%					2.75%
Acquisition debt imputed interest expense			$ 43,000		43,000	$ 130,000	131,000
Prime Rate Option [Member] \| Line of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate						2.00%
Libor Margin Option [Member] \| Line of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate						3.00%
Series of Individually Immaterial Business Acquisitions [Member]
Debt Covenant To Actual Ratios [Line Items]
Acquisition debt imputed interest expense			122,000		$ 152,000	$ 373,000	$ 481,000
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%	3.90%	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			$ 56,000,000			$ 56,000,000
Revolving Credit Facility, Secured, Floating Rate [Member] \| Line of Credit [Member] \| Revolving Credit Facility [Member] \| Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)			2.00			2.00
Ratio of earnings to fixed cost obligations (in Ratio)			1.20			1.20
Revolving Credit Facility [Member] \| Credit Agreement 2018 [Member]
Debt Covenant To Actual Ratios [Line Items]
Carrying value of the liability component										$ 83,800,000
Credit Facility amortization of debt issuance costs				$ 118,000	$ 59,000	$ 363,000	$ 167,000
Forecast \| Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)								5.50
Minimum [Member] \| Deferred Purchase Price Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Imputed Interest Rate			7.30%			7.30%
Debt Instrument, Term				5 years
Maximum [Member] \| Deferred Purchase Price Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Imputed Interest Rate			10.00%			10.00%
Debt Instrument, Term				20 years

CREDIT FACILITY AND ACQUISITION DEBT Credit Facility (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Credit Facility amortization of debt issuance costs			$ 592	$ 289
Credit Agreement 2018 [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit Facility amortization of debt issuance costs	$ 118	$ 59	$ 363	$ 167

Convertible Subordinated Notes (Details) - USD ($) shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 09, 2020	Dec. 31, 2019	Mar. 19, 2014
Debt Instrument [Line Items]
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	3	0	1	0
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Credit Facility amortization of debt issuance costs			$ 592,000	$ 289,000
Accumulated Amortization, Debt Issuance Costs	$ 700,000		$ 700,000			$ 337,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Discount Rate		11.40%
Debt Instrument, Unamortized Debt Issuance Costs	3.20%	3.20%	3.10%	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						6,319,000
Unamortized discount of liability component	$ (35,000)		$ (35,000)			(319,000)
Debt issuance costs	(2,000)		(2,000)			(29,000)
Carrying value of the liability component	2,522,000		2,522,000		$ 2,559,000	5,971,000
Carrying value of the equity component	319,000		319,000			789,000
Convertible subordinated notes, fair value	2,900,000		2,900,000
Contractual coupon interest expense	43,000	$ 43,000	130,000	$ 131,000
Accretion of discount, convertible subordinated notes	69,000	61,000	200,000	178,000
Credit Facility amortization of debt issuance costs	9,000	$ 6,000	21,000	$ 19,000
Accumulated Amortization, Debt Issuance Costs	$ 63,000		$ 63,000			$ 130,000

Convertible Subordinated Notes Convertible Subordinated Notes (Narrative) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2020 USD ($) $ / shares	Sep. 30, 2019 USD ($)	Sep. 30, 2020 USD ($) $ / shares	Sep. 30, 2019 USD ($)	Sep. 09, 2020 USD ($)	Dec. 31, 2019 USD ($) $ / shares	Mar. 19, 2014
Debt Instrument [Line Items]
Common Stock, Par or Stated Value Per Share \| $ / shares	$ 0.01		$ 0.01			$ 0.01
Adjustments to Additional Paid in Capital, Other	$ 828,000		$ 828,000
Debt Instrument, Convertible, Conversion Ratio			45.8380
Credit Facility amortization of debt issuance costs			$ 592,000	$ 289,000
Debt instrument, convertible, conversion price (in dollars per share) \| $ / shares	$ 21.82		$ 21.82
Interest Expense	$ 8,007,000	$ 6,283,000	$ 24,787,000	18,907,000
Repurchase of the 2.75% convertible subordinated notes			4,563,000	27,000
Payments for Repurchase of Redeemable Convertible Preferred Stock, Cash Payment			4,500,000
Convertible Preferred Stock, Nonredeemable or Redeemable, Issuer Option, Value					$ 3,800,000
Convertible Preferred Stock, Percentage Redeemed					60.00%
Additional Paid-in Capital
Debt Instrument [Line Items]
Adjustments to Additional Paid in Capital, Other	$ 828,000		$ 828,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible subordinated notes, principal amount						$ 6,319,000
Stated interest rate percentage	2.75%		2.75%				2.75%
Long-term Debt, Fair Value	$ 2,900,000		$ 2,900,000
Acquisition debt imputed interest expense	43,000	43,000	130,000	131,000
Credit Facility amortization of debt issuance costs	9,000	$ 6,000	$ 21,000	19,000
Debt Instrument, Convertible, Remaining Discount Amortization Period			5 months
Debt Instrument, Discount Rate		11.40%
Accretion of discount, convertible subordinated notes	69,000	$ 61,000	$ 200,000	$ 178,000
Carrying value of the liability component	$ 2,522,000		$ 2,522,000		$ 2,559,000	$ 5,971,000
Debt Instrument, Unamortized Debt Issuance Costs	3.20%	3.20%	3.10%	3.20%
Accrued Liabilities	$ 100,000		$ 100,000

Senior Notes (Details) - USD ($)	3 Months Ended		9 Months Ended
Senior Notes (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Debt Instrument [Line Items]
Repayments of Long-term Lines of Credit			$ 117,100,000	$ 37,300,000
Accumulated Amortization, Debt Premium	$ 165,000		165,000		$ 0
Accumulated Amortization, Debt Issuance Costs	700,000		700,000		337,000
Accretion of debt discount, net of debt premium on senior notes			228,000	366,000
Credit Facility amortization of debt issuance costs			592,000	289,000
Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Term		68 months
Principal amount	400,000,000		400,000,000		400,000,000
Accumulated amortization, debt discount	1,158,000		1,158,000		765,000
Accumulated Amortization, Debt Issuance Costs	424,000		424,000		$ 216,000
Long-term Debt, Fair Value	422,300,000		422,300,000
Acquisition debt imputed interest expense	6,625,000	$ 5,383,000	19,875,000	16,148,000
Credit Facility amortization of debt issuance costs	72,000	35,000	$ 208,000	103,000
Senior Notes [Member] \| Senior Note One [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate During Period			6.69%
Debt Instrument, Discount Rate			6.87%
Accretion of debt discount, net of debt premium on senior notes	$ 133,000	$ 124,000	$ 393,000	$ 367,000
Senior Notes [Member] \| Senior Note Two [Member]
Debt Instrument [Line Items]
Stated interest rate percentage	6.625%		6.625%
Debt Instrument, Interest Rate During Period			6.90%
Debt Instrument, Discount Rate			6.20%
Accretion of debt discount, net of debt premium on senior notes	$ 56,000		$ 165,000

Senior Notes Carrying value of the Senior Notes (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	$ 700,000	$ 337,000
Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount	400,000,000	400,000,000
Debt discount, net of accumulated amortization of $765 and $1,158, respectively	(3,717,000)	(4,110,000)
Debt issuance costs, net of accumulated amortization of $216 and $424, respectively	(1,990,000)	(2,131,000)
Carrying value of the Senior Notes	395,816,000	395,447,000
Accumulated amortization, debt discount	1,158,000	765,000
Accumulated Amortization, Debt Issuance Costs	424,000	216,000
Senior Notes [Member] \| Senior Note Two [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Premium	$ 1,523,000	$ 1,688,000

- Additional Information (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 20,846	$ 22,304
Present value of lease liabilities	$ 22,016

- Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
- Lease Costs (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating lease cost	$ 927	$ 899	$ 2,838	$ 2,762
Short-term lease cost	52	73	148	206
Depreciation of leased assets	111	131	329	395
Interest on lease liabilities	123	129	374	392
Total finance lease cost	234	260	703	787
Total lease cost	$ 1,213	$ 1,232	$ 3,689	$ 3,755

- Cash flow (Details) - USD ($) $ in Thousands	9 Months Ended
- Cash flow (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Cash paid for operating leases included in operating activities	$ 2,470	$ 2,921
Cash paid for finance leases included in financing activities	$ 621	$ 669

LEASES - Right-of-use Assets Obtained in Exchange for New Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 75	$ 8,175
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 0	$ 0

- Carrying Values of Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 20,846	$ 22,304
Finance lease right-of-use assets	6,770	6,770
Accumulated depreciation	(1,895)	(1,566)
Finance lease right-of-use assets, net	4,875	5,204
Current portion of operating lease obligations	2,064	1,554
Current portion of finance lease obligations	314	290
Total current lease liabilities	2,378	1,844
Obligations under operating leases, net of current portion	19,952	21,533
Finance lease non-current liabilities	5,615	5,854
Total non-current lease liabilities	25,567	27,387
Total lease liabilities	$ 27,945	$ 29,231

- Lease Term and Discount Rate (Details)	Sep. 30, 2020
Weighted-average remaining lease term (years)
Operating leases	10 years 3 months 18 days
Finance leases	6 years 1 month 6 days
Weighted-average discount rate
Operating leases	8.10%
Finance leases	8.20%

- Maturities of Operating and Financing Lease Liabilities (Details) $ in Thousands	Sep. 30, 2020 USD ($)
Operating
Remainder of 2020	$ 938
2021	3,729
2022	3,348
2023	3,226
2024	3,215
Thereafter	17,777
Total lease payments	32,233
Less: Interest	(10,217)
Present value of lease liabilities	22,016
Finance
Remainder of 2020	208
2021	836
2022	860
2023	860
2024	791
Thereafter	6,291
Total lease payments	9,846
Less: Interest	(3,917)
Present value of lease liabilities	$ 5,929

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) - Stock Options - $ / shares		9 Months Ended
	Jun. 26, 2020	Sep. 30, 2020
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		20,000
Share price at grant date		$ 18.02
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	100,000

Stockholders' Equity (Narrative) (Details)															3 Months Ended					9 Months Ended
Stockholders' Equity (Narrative) (Details)	Oct. 27, 2020 $ / shares	Sep. 01, 2020 $ / shares	Aug. 31, 2020 shares	Jun. 30, 2020 shares	Jun. 26, 2020 shares	Jun. 25, 2020 shares	Jun. 01, 2020 $ / shares	May 19, 2020 $ / shares shares	Apr. 19, 2020 USD ($)	Mar. 01, 2020 $ / shares	Feb. 19, 2020 USD ($)	Sep. 01, 2019 $ / shares	Jun. 03, 2019 $ / shares	Mar. 01, 2019 $ / shares	Dec. 31, 2020	Sep. 30, 2020 USD ($) director $ / shares shares	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019 USD ($) $ / shares	Sep. 30, 2020 USD ($) director $ / shares shares	Sep. 30, 2019 USD ($) $ / shares	Jun. 28, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield																				1.67%
Quarterly installment of annual cash retainer									$ 29,750		$ 35,000
Cash retainer, percentage change									15.00%
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition																				1 year 2 months 12 days
Number Of Directors \| director																6				6
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount																$ 1,100,000				$ 1,100,000
Directors compensation expense																$ 250,000			$ 114,000	$ 653,000	$ 341,000
Dividends declared per common share (in dollars per Share) \| $ / shares		$ 0.0875					$ 0.0750			$ 0.0750		$ 0.0750	$ 0.0750	$ 0.0750		$ 0.0875			$ 0.075	$ 0.2375	$ 0.225
Stock Repurchase Program, Remaining Authorized Repurchase Amount																$ 25,600,000				$ 25,600,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans \| shares																15,706				59,020
Employee Stock Purchase Plan Weighted Average Purchase Price Of Shares Purchased (in USD per share) \| $ / shares																$ 18.96				$ 15.6
Dividends declared per common share, increase (in dollars per Share) \| $ / shares								$ 0.05
Expected volatility																				38.54%
Quarterly Installment Of Annual Cash Retainer, Percentage																						100.00%
Risk-free interest rate																				0.25%
Expected holding period (years)																				3 years 8 months 26 days
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period \| shares																10,200
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Grants in Period, Aggregate Grant Date Market Value																$ 300,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value \| $ / shares																$ 25.00
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																				3 years
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield																				0.01%
Share-based compensation expense																$ 95,000			$ 58,000	$ 339,000	$ 224,000
Expected volatility																				48.63%
Risk-free interest rate																1.57%	1.57%	1.54%
Expected holding period (years)																9 months	6 months	3 months
ESPP \| Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate															1.56%
Expected holding period (years)															1 year
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense																$ 183,000			196,000	$ 551,000	624,000
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																				33.00%
Share-based compensation expense																$ 165,000			160,000	$ 502,000	513,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross \| shares																				20,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Options, Grants in Period, Aggregate Grant Date Market Value																				$ 100,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																				3 years
Stock Options \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																				10 years
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period \| shares			6,987	2,795		13,974		368,921												368,921
Expected volatility			37.71%	37.43%		36.24%		34.54%
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period \| shares					33,538
Risk-free interest rate			0.24%	0.20%		0.29%		0.33%
Expected holding period (years)			4 years 3 months 29 days	4 years 5 months 1 day		4 years 6 months 7 days		4 years 7 months 13 days
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross \| shares																8,540				25,220
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value																$ 200,000				$ 500,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value \| $ / shares																$ 22.41				$ 18.88
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense																$ 286,000			$ 61,000	$ 589,000	$ 138,000
Good to Great Incentive Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value																				$ 400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value \| $ / shares																				$ 25.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross \| shares																				17,991
Subsequent Event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividends declared per common share, increase (in dollars per Share) \| $ / shares	$ 0.10

Stockholders' Equity (AOCI) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
Equity [Abstract]
Beginning balance	$ 0	$ 0
Net unrealized losses associated with available-for-sale securities of the trusts	3,540	(7,263)
Reclassification of net unrealized losses activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(3,540,000)	7,263
Ending balance	$ 0	$ 0

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Stockholders' Equity (Weighted Average Assumptions) (Details) - $ / shares	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield				1.67%
Expected volatility				38.54%
Risk-free interest rate				0.25%
Expected holding period (years)				3 years 8 months 26 days
Black-Scholes value	$ 4.61			$ 4.61
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield				0.01%
Expected volatility				48.63%
Risk-free interest rate	1.57%	1.57%	1.54%
Expected holding period (years)	9 months	6 months	3 months

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands							3 Months Ended		9 Months Ended
	Sep. 01, 2020	Jun. 01, 2020	Mar. 01, 2020	Sep. 01, 2019	Jun. 03, 2019	Mar. 01, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.0875	$ 0.0750	$ 0.0750	$ 0.0750	$ 0.0750	$ 0.0750	$ 0.0875	$ 0.075	$ 0.2375	$ 0.225
Dividends	$ 1,569	$ 1,343	$ 1,339	$ 1,336	$ 1,365	$ 1,360

Stockholders' Equity Performance Awards Assumptions (Details) - $ / shares					9 Months Ended
	Aug. 31, 2020	Jun. 30, 2020	Jun. 25, 2020	May 19, 2020	Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected holding period (years)					3 years 8 months 26 days
Expected volatility					38.54%
Risk-free interest rate					0.25%
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected holding period (years)	4 years 3 months 29 days	4 years 5 months 1 day	4 years 6 months 7 days	4 years 7 months 13 days
Share price at grant date	$ 22.14	$ 23.10	$ 18.02	$ 15.79
Expected volatility	37.71%	37.43%	36.24%	34.54%
Risk-free interest rate	0.24%	0.20%	0.29%	0.33%
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	6,987	2,795	13,974	368,921	368,921
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 200,000	$ 100,000	$ 200,000	$ 3,600,000

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Less: Earnings allocated to unvested restricted stock	$ 5,525	$ 577	$ 7,725	$ 11,964
Income attributable to common stockholders	(14)	(3)	(23)	(52)
Income attributable to common stockholders	$ 5,511	$ 574	$ 7,702	$ 11,912
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	17,895,000	17,737,000	17,853,000	17,917,000
Effect of dilutive securities, share options (in shares)	34,000	31,000	39,000	34,000
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	3,000	0	1,000	0
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	17,932,000	17,768,000	17,893,000	17,951,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.31	$ 0.03	$ 0.43	$ 0.66
Continuing operations (in dollars per Share)	$ 0.31	$ 0.03	$ 0.43	$ 0.66
Stock Options
Basic and Diluted earnings per common share:
Antidilutive securities excluded from computation of diluted EPS	765,722	900,856	848,513	974,290
Performance Shares [Member]
Basic and Diluted earnings per common share:
Antidilutive securities excluded from computation of diluted EPS	359,137		359,137
Convertible Debt Securities [Member]
Basic and Diluted earnings per common share:
Antidilutive securities excluded from computation of diluted EPS	1,000	3,000

SEGMENT REPORTING (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 84,393	$ 66,125	$ 239,360	$ 202,958
Operating Income (Loss)	16,494	7,351	36,910	36,129
Income before income taxes	8,384	1,524	11,883	17,734
Total assets	1,120,649		1,120,649		$ 1,129,755
Funeral
Segment Reporting Information [Line Items]
Revenues	61,434	51,517	182,297	160,187
Operating Income (Loss)	13,975	9,531	38,155	42,220
Income before income taxes	13,753	9,312	37,481	41,591
Total assets	758,088		758,088		790,459
Cemetery
Segment Reporting Information [Line Items]
Revenues	22,959	14,608	57,063	42,771
Operating Income (Loss)	8,982	3,932	18,440	12,083
Income before income taxes	9,024	3,885	18,538	12,324
Total assets	348,288		348,288		314,413
Corporate [Member]
Segment Reporting Information [Line Items]
Operating Income (Loss)	(6,463)	(6,112)	(19,685)	(18,174)
Income before income taxes	(14,393)	(11,673)	(44,136)	(36,181)
Total assets	14,273		14,273		$ 24,883
Funeral And Cemetery Services [Member]
Segment Reporting Information [Line Items]
Revenues	41,218	34,133	120,830	105,444
Funeral And Cemetery Services [Member] \| Funeral
Segment Reporting Information [Line Items]
Revenues	36,987	31,400	110,199	97,308
Funeral And Cemetery Services [Member] \| Cemetery
Segment Reporting Information [Line Items]
Revenues	4,231	2,733	10,631	8,136
Merchandise [Member]
Segment Reporting Information [Line Items]
Revenues	23,865	19,978	69,484	62,052
Merchandise [Member] \| Funeral
Segment Reporting Information [Line Items]
Revenues	20,846	17,918	61,667	56,261
Merchandise [Member] \| Cemetery
Segment Reporting Information [Line Items]
Revenues	3,019	2,060	7,817	5,791
Cemetery Interment Rights [Member]
Segment Reporting Information [Line Items]
Revenues	12,433	8,024	30,727	23,406
Cemetery Interment Rights [Member] \| Funeral
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Cemetery Interment Rights [Member] \| Cemetery
Segment Reporting Information [Line Items]
Revenues	12,433	8,024	30,727	23,406
Other Revenue [Member]
Segment Reporting Information [Line Items]
Revenues	6,877	3,990	18,319	12,056
Other Revenue [Member] \| Funeral
Segment Reporting Information [Line Items]
Revenues	3,601	2,199	10,431	6,618
Other Revenue [Member] \| Cemetery
Segment Reporting Information [Line Items]
Revenues	$ 3,276	$ 1,791	$ 7,888	$ 5,438

SEGMENT REPORTING Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Revenues	$ 84,393	$ 66,125	$ 239,360	$ 202,958

- Definition

+ References

+ Details

Supplementary Data (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Other current assets:
Prepaid expenses	$ 1,486	$ 1,596
Deposit on pending acquisition	0	5,000
Other current assets	118	112
Total other current assets	2,253	10,667
Current portion of acquisition debt	1,162	1,306
Current portion of finance lease obligations	314	290
Current portion of operating lease obligations	2,064	1,554
Total current portion of debt and lease obligations	3,540	3,150
Accrued liabilities:
Accrued salaries and wages	2,593	4,323
Accrued incentive compensation	6,187	9,199
Accrued vacation	3,071	2,880
Accrued insurance	2,376	2,329
Accrued interest	8,924	2,299
Accrued ad valorem and franchise taxes	2,125	678
Employer payroll tax deferral	2,106	0
Accrued commissions	791	560
Other accrued liabilities	88	401
Income tax payable	53	0
Federal income taxes payable	1,477	1,357
Unrecognized tax benefit	2,860	0
Total accrued liabilities	32,651	24,026
Other long-term liabilities:
Incentive compensation	2,125	1,267
Contingent consideration	0	470
Total other long-term liabilities	2,125	1,737
Federal income taxes receivable
Other current assets:
Income taxes receivable	649	2,973
State income taxes receivable
Other current assets:
Income taxes receivable	$ 0	$ 986

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Thousands				3 Months Ended	9 Months Ended		12 Months Ended
	Oct. 30, 2020	Oct. 27, 2020	May 19, 2020	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Subsequent Event [Line Items]
Dividends declared per common share, increase (in dollars per Share)			$ 0.05
Proceeds from divestitures and sale of other assets				$ 7,300	$ 7,416	$ 967	$ 900
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per common share, increase (in dollars per Share)		$ 0.10
Proceeds from divestitures and sale of other assets	$ 500