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Receivables from Preneed Trusts

3 Months Ended

Mar. 31, 2013

Receivables From Preneed Trusts [Abstract]

RECEIVABLES FROM PRENEED TRUSTS

RECEIVABLES FROM PRENEED TRUSTS

The receivables from preneed trusts represent assets in trusts which are controlled and operated by third parties in which we do not have a controlling financial interest (less than 50%) in the trust assets. We account for these investments at cost. As of December 31, 2012 and March 31, 2013, receivables from preneed trusts are as follows (in thousands):

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

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- Definition

This note represents disclosures relating to funeral and cemetery deferred receipts held in trust activity and major accounts which also include: (1) fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments; (2) variable interest entities; and (3)all other required (as defined) and desired information.

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