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Assets Held for Sale and Discontinued Operations | 9 Months Ended
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Sep. 30, 2013
Assets Held For Sale and Discontinued Operations [Abstract] |
ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS | ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS We continually review locations to optimize the sustainable earning power and return on our invested capital. Our strategy, the Strategic Acquisition Model, also uses strategic ranking criteria to assess potential disposition candidates. The execution of this strategy entails selling generally non-strategic businesses. During the third quarter of 2013, we sold a funeral home in Ohio and a cemetery in Virginia, which was reported as held for sale at June 30, 2013. During the third quarter of 2012, we sold two funeral home businesses in Kentucky. As of September 30, 2013, we had letters of intent outstanding on funeral home businesses in Kansas and Kentucky and a cemetery in Florida; as such, these businesses are no longer reported within our continuing operations. The assets and liabilities associated with these locations are included in assets held for sale on the Consolidated Balance Sheet as of September 30, 2013 and the operating results are presented on a comparative basis in the discontinued operations section of the Consolidated Statements of Operations. Assets and liabilities associated with the businesses held for sale in our Consolidated Balance Sheets at December 31, 2012 and September 30, 2013 consisted of the following (in thousands):
| December 31, 2012 |  | September 30, 2013
Assets: |  |  |
Current assets | $ | 238 |  |  | $ | 53 |
Preneed cemetery trust investments | — |  |  | 2,394 |
Preneed funeral trust investments | — |  |  | 80 |
Preneed receivables | — |  |  | 35 |
Receivables from preneed trusts | 293 |  |  | — |
Property, plant and equipment, net | 504 |  |  | 1,454 |
Goodwill | 85 |  |  | 1,097 |
Deferred charges and other non-current assets | 346 |  |  | — |
Cemetery perpetual care trust investments | — |  |  | 657 |
Total | $ | 1,466 |  |  | $ | 5,770 |
Liabilities: |  |  |
Current liabilities | $ | 75 |  |  | $ | 148 |
Long-term debt, net of current portion | — |  |  | 62 |
Deferred preneed cemetery revenue | — |  |  | 1,175 |
Deferred preneed funeral revenue | 294 |  |  | — |
Deferred preneed cemetery receipts held in trust | — |  |  | 2,394 |
Deferred preneed funeral receipts held in trust | — |  |  | 80 |
Care trusts corpus | — |  |  | $ | 651 |
Total | $ | 369 |  |  | $ | 4,510 |
The operating results of the discontinued businesses during the periods presented, as well as the gain or loss on the disposal, are presented in the discontinued operations section of the Consolidated Statements of Operations, along with the income tax effect as follows (in thousands):
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
| 2012 |  | 2013 |  | 2012 |  | 2013
Revenues | $ | 1,663 |  |  | $ | 544 |  |  | $ | 4,867 |  |  | $ | 3,001 |
Operating income | $ | 518 |  |  | $ | 54 |  |  | $ | 1,410 |  |  | $ | 638 |
Gain on disposition | 179 |  |  | 6,399 |  |  | 606 |  |  | 6,446 |
Provision for income taxes | (281 | ) |  | (2,473 | ) |  | (814 | ) |  | (2,713 | )
Income from discontinued operations | $ | 416 |  |  | $ | 3,980 |  |  | $ | 1,202 |  |  | $ | 4,371 |

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