Assets Held for Sale and Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2013

Assets Held For Sale and Discontinued Operations [Abstract]

Assets and liabilities associated with the cemetery and funeral home businesses held for sale

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

Operating results and gain on discontinued operations

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