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Summary of Significant Accounting Policies Level 2 (Policies) | 6 Months Ended
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Jun. 30, 2022
Consolidation, Policy [Policy Text Block] | Principles of Consolidation and Basis of Presentation Our unaudited condensed consolidated financial statements include the accounts of Service Corporation International and all subsidiaries in which we hold a controlling financial interest. Intercompany balances and transactions have been eliminated in consolidation. Our unaudited condensed consolidated financial statements also include the accounts of the merchandise and service trusts and cemetery perpetual care trusts in which we have a variable interest and are the primary beneficiary. We have retained the specialized industry accounting principles when consolidating the trusts. Although we consolidate the trusts, it does not change the legal relationships among the trusts, us, or our customers. The customers are the legal beneficiaries of these trusts; therefore, their interests in these trusts represent a liability to us. Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation with no effect on our consolidated net income or cash flows. Our interim condensed consolidated financial statements are unaudited but include all adjustments, consisting of normal recurring accruals and any other adjustments, which management considers necessary for a fair statement of our results for these periods. Our unaudited condensed consolidated financial statements have been prepared in a manner consistent with the accounting policies described in our Annual Report on Form 10-K for the year ended December 31, 2021, unless otherwise disclosed herein, and should be read in conjunction therewith. The accompanying year-end Condensed Consolidated Balance Sheet data was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America. Operating results for interim periods are not necessarily indicative of the results that may be expected for the full year period.
Use of Estimates, Policy [Policy Text Block] | Use of Estimates in the Preparation of Financial Statements The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that may affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. As a result, actual results could differ from these estimates.
Cash and Cash Equivalents, Policy [Policy Text Block] | Cash, Cash Equivalents, and Restricted Cash We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents. The carrying amounts of our cash and cash equivalents approximate fair value due to the short-term nature of these instruments.
Accounts Receivable [Policy Text Block] | Receivables, net The components of Receivables, net in our unaudited Condensed Consolidated Balance Sheet were as follows:
| June 30, 2022
| Atneed Funeral |  | Atneed Cemetery |  | Miscellaneous |  | Current Portion of Notes |  | Total
| (In thousands)
Receivables | $ | 34,755 |  |  | $ | 28,674 |  |  | $ | 35,475 |  |  | $ | 261 |  |  | $ | 99,165 |
Reserve for credit losses | (3,260) |  |  | (1,929) |  |  | (348) |  |  | (149) |  |  | (5,686) |
Receivables, net | $ | 31,495 |  |  | $ | 26,745 |  |  | $ | 35,127 |  |  | $ | 112 |  |  | $ | 93,479 |
| December 31, 2021
| Atneed Funeral |  | Atneed Cemetery |  | Miscellaneous |  | Current Portion of Notes |  | Total
| (In thousands)
Receivables | $ | 49,011 |  |  | $ | 27,461 |  |  | $ | 35,650 |  |  | $ | 267 |  |  | $ | 112,389 |
Reserve for credit losses | (3,597) |  |  | (2,231) |  |  | (344) |  |  | (166) |  |  | (6,338) |
Receivables, net | $ | 45,414 |  |  | $ | 25,230 |  |  | $ | 35,306 |  |  | $ | 101 |  |  | $ | 106,051 |
Additionally, included in Deferred charges and other assets, net were long-term miscellaneous receivables, net and notes receivable, net as follows:
| June 30, 2022 |  | December 31, 2021
| (In thousands)
Notes receivable | $ | 8,372 |  |  | $ | 8,684 |
Reserve for credit losses | (2,709) |  |  | (3,424) |
Notes receivable, net | $ | 5,663 |  |  | $ | 5,260 |
Long-term miscellaneous receivables | $ | 8,038 |  |  | $ | 8,146 |
Reserve for credit losses | (1,062) |  |  | (1,153) |
Long-term miscellaneous receivables, net | $ | 6,976 |  |  | $ | 6,993 |
The following table summarizes the activity in our reserve for credit losses by portfolio segment, excluding preneed receivables which are presented in Note 3, for the six months ended June 30, 2022:
| December 31, 2021 |  | (Provision) benefit for Expected Credit Losses | Acquisitions (Divestitures), net |  |  | Write Offs |  | Recoveries |  | Effect of Foreign Currency and Other |  | June 30, 2022
| (In thousands)
Trade receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Funeral | $ | (3,597) |  |  | $ | (2,913) |  | $ | (39) |  |  |  | $ | 4,343 |  |  | $ | (1,098) |  |  | $ | 44 |  |  | $ | (3,260) |
Cemetery | (2,231) |  |  | (137) |  | (32) |  |  |  | 601 |  |  | (130) |  |  | — |  |  | (1,929) |
Total reserve for credit losses on trade receivables | $ | (5,828) |  |  | $ | (3,050) |  | $ | (71) |  |  |  | $ | 4,944 |  |  | $ | (1,228) |  |  | $ | 44 |  |  | $ | (5,189) |
Miscellaneous receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Current | $ | (344) |  |  | $ | (3) |  | $ | — |  |  |  | $ | — |  |  | $ | — |  |  | $ | (1) |  |  | $ | (348) |
Long-term | (1,153) |  |  | 91 |  | — |  |  |  | — |  |  | — |  |  | — |  |  | (1,062) |
Total reserve for credit losses on miscellaneous receivables | $ | (1,497) |  |  | $ | 88 |  | $ | — |  |  |  | $ | — |  |  | $ | — |  |  | $ | (1) |  |  | $ | (1,410) |
Notes receivable | $ | (3,590) |  |  | $ | 17 |  | $ | — |  |  |  | $ | 715 |  |  | $ | — |  |  | $ | — |  |  | $ | (2,858) |
At June 30, 2022, the amortized cost basis of our miscellaneous and notes receivables by year of origination was as follows:
| 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Revolving Line of Credit |  | Total
| (In thousands)
Miscellaneous receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current | $ | 33,532 |  |  | $ | 931 |  |  | $ | 463 |  |  | $ | 403 |  |  | $ | 141 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 35,475 |
Long-term | 1,061 |  |  | 3,294 |  |  | 1,534 |  |  | 1,728 |  |  | 398 |  |  | 23 |  |  | — |  |  | 8,038 |
Total miscellaneous receivables | $ | 34,593 |  |  | $ | 4,225 |  |  | $ | 1,997 |  |  | $ | 2,131 |  |  | $ | 539 |  |  | $ | 28 |  |  | $ | — |  |  | $ | 43,513 |
Notes receivable | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 71 |  |  | $ | — |  |  | $ | 4,896 |  |  | $ | 3,666 |  |  | $ | 8,633 |
At June 30, 2022, the payment status of our miscellaneous and notes receivables was as follows:
| Past Due |  |  |  |
| <30 Days |  | 30-90 Days |  | 90-180 Days |  | >180 Days |  | Total |  | Current |  | Total
| (In thousands)
Miscellaneous receivables: |  |  |  |  |  |  |  |  |  |  |  |  |
Current | $ | — |  |  | $ | — |  |  | $ | 34 |  |  | $ | 213 |  |  | $ | 247 |  |  | $ | 35,228 |  |  | $ | 35,475 |
Long-term | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8,038 |  |  | 8,038 |
Total miscellaneous receivables | $ | — |  |  | $ | — |  |  | $ | 34 |  |  | $ | 213 |  |  | $ | 247 |  |  | $ | 43,266 |  |  | $ | 43,513 |
Notes receivable | $ | 1 |  |  | $ | 4 |  |  | $ | 4 |  |  | $ | 1,124 |  |  | $ | 1,133 |  |  | $ | 7,500 |  |  | $ | 8,633 |
Fair Value of Financial Instruments, Policy [Policy Text Block] | The fair values of our long-term, fixed rate loans were estimated using market prices for those loans, and therefore they are classified within Level 2 of the fair value measurements hierarchy. The Term Loan, Bank Credit Facility, and the mortgage and other debt are classified within Level 3 of the fair value measurements hierarchy. The fair values of these instruments have been estimated using discounted cash flow analysis based on our incremental borrowing rate for similar borrowing arrangements.
New Accounting Pronouncements, Policy [Policy Text Block] | Recently Issued Accounting Standards Business Combinations In October 2021, the Financial Accounting Standards Board ("FASB") amended guidance to require that an acquirer recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606. Generally, this new guidance will result in the Company recognizing contract assets and contract liabilities consistent with those reported by the acquiree immediately before the acquisition date. We have adopted the new guidance and will apply it to customer contracts acquired in business combinations, if any, after January 1, 2022. The adoption had no impact on our consolidated results of operations, consolidated financial position, and cash flows. Financial Instruments In March 2022, the FASB amended guidance to require public companies to disclose the vintage year of receivable write-offs during the reporting period. This new disclosure is required for us beginning with our Form 10-Q for the three months ended March 31, 2023 and we will add the additional disclosures if write-offs during the period are material. The amended guidance has no impact on our consolidated results of operations, consolidated financial position, and cash flows. Fair Value Measurements In June 2022, the FASB amended guidance to clarify that the fair value of investments in equity instruments with contractual sale restrictions should not be discounted as a result of the contractual restrictions. Additionally, the new guidance mandated disclosure of the fair value of any such securities, a description of the nature and duration of the restrictions, and circumstances that could cause a lapse in the restrictions. The new guidance is effective for us beginning with valuations that occur after January 1, 2024 and is not expected to have any impact on our consolidated results of operations, consolidated financial position, and cash flows.

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