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Receivables from Preneed Trusts | 6 Months Ended
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Jun. 30, 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. During the second quarter, we moved approximately $14.3 million of these trust assets were transferred to third parties for which we do have a controlling financial interest. As of December 31, 2012 and June 30, 2013, receivables from preneed trusts are as follows (in thousands):
| December 31, 2012 |  | June 30, 2013
Preneed trust funds, at cost | $ | 26,671 |  |  | $ | 13,976 |
Less: allowance for contract cancellation | (800 | ) |  | (419 | )
Receivables from preneed trusts, net | $ | 25,871 |  |  | $ | 13,557 |

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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. + References No definition available. + Details
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