XML 46 R52.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Basis of Presentation and Summary of Significant Accounting Policies (Narrative) (Details) (USD $) Share data in Millions, unless otherwise specified | 1 Months Ended | 3 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jul. 31, 2013 | Aug. 31, 2012 | Dec. 31, 2013 acquisitions funeral_homes states cemeteries | Dec. 31, 2013 states segment funeral_homes cemeteries | Dec. 31, 2012 | Dec. 31, 2011 operations
Debt Instrument [Line Items] |  |  |  |  |  |
Number of owned and operated funeral homes (in Funeral Homes) |  |  | 161 | 161 |  |
Number of states in which the entity operated funeral homes (in States) |  |  | 26 | 26 |  |
Number of owned and operated cemeteries (in Cemetaries) |  |  | 32 | 32 |  |
Number of states in which the entity operated cemeteries (in States) |  |  | 10 | 10 |  |
Number of business segments |  |  |  | 2 |  |
Cumulative payments to trigger recognition, percent of contract price |  |  |  | 10.00% |  |
Accounts receivable, current |  |  | $ 17,950,000 | $ 17,950,000 | $ 17,812,000 |
Bad debt |  |  |  | 2,005,000 | 2,589,000 | 2,788,000
Number Of Institutions To Which Management Services Are Provided |  |  | 3 | 3 |  |
The percentage of trust assets in custody of institution receiving trust management services |  |  | 77.50% | 77.50% |  |
Depreciation |  |  |  | 8,800,000 | 7,600,000 | 7,300,000
Impairment of long lived assets |  |  |  | 0 |  |
Number of States in Which Entity Files Separate Returns |  |  |  | 16 |  |
Number of States in Which Entity Files Unitary Tax Returns |  |  |  | 11 |  |
Additional Tax Benefit Due to Change in Accounting Method | 57,200,000 |  |  |  |  |
Deferred Tax Liabilities, Net |  |  | 11,915,000 | 11,915,000 | 0 |
Incremental common shares attributable to dilutive effect of conversion of debt securities |  |  |  | 4.4 |  |
Impairments Indentified |  |  |  | 0 |  |
Convertible junior subordinated debenture due in 2029 to an affiliate |  |  | 89,770,000 | 89,770,000 | 89,770,000 |
Number of Businesses Acquired |  |  | 1 |  |  |
Number Of Funeral Homes Acquired In Acquisitions |  |  | 2 | 2 | 7 |
Period during which sale is expected to occur after receipt of buyer letter of intent and commitment for reclassfication from continuing to discontinued operations. |  |  |  | 1 year |  |
Operations Discontinued (in Operations) |  |  |  |  |  | 0
Number Of Funeral Homes Sold |  | 2 |  | 7 |  |
Number of Cemeteries Sold |  |  |  | 1 |  |
Goodwill Impairment, Two Step Test, Market Approach, Percentage |  |  |  | 70.00% |  |
Goodwill Impairment, Two Step Test, Income Approach, Percentage |  |  |  | 30.00% |  |
Impairment of Assets Held For Sale |  |  |  | 100,000 | 1,100,000 |
Long-term debt, net of current portion |  |  | 105,642,000 | 105,642,000 | 118,841,000 |
Junior Subordinated Debt |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Debt instrument interest rate (in percent) |  |  | 7.00% | 7.00% |  |
Convertible junior subordinated debenture due in 2029 to an affiliate |  |  | 89,800,000 | 89,800,000 |  |
Funeral |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Accounts receivable, current |  |  | 8,400,000 | 8,400,000 | 8,400,000 |
Accounts receivable, noncurrent |  |  | 8,100,000 | 8,100,000 | 7,300,000 |
Cemetery |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Accounts receivable, current |  |  | 8,300,000 | 8,300,000 | 9,200,000 |
Accounts receivable, noncurrent |  |  | $ 16,500,000 | $ 16,500,000 | $ 15,900,000 |
TENNESSEE |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Number Of Funeral Homes Acquired In Acquisitions |  |  | 1 | 1 |  |
GEORGIA |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Number Of Funeral Homes Acquired In Acquisitions |  |  | 1 | 1 |  |
CALIFORNIA |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Number Of Funeral Homes Sold |  |  |  | 1 |  |
OHIO |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Number Of Funeral Homes Sold |  |  |  | 1 |  |
KENTUCKY |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Number Of Funeral Homes Sold |  |  |  | 1 | 2 |
KANSAS |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Number Of Funeral Homes Sold |  |  |  | 4 |  |
VIRGINIA |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |
Number of Cemeteries Sold |  |  |  | 1 |  |

X
- Definition Additional Tax Benefit Due to Change in Accounting Method + References No definition available. + Details
Name: | csv_AdditionalTaxBenefitDuetoChangeinAccountingMethod
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The carrying value of convertible subordinated debt due to an affiliate in 2029, which includes the current and noncurrent portion, as of the balance sheet date. The preferred securities of the affiliate, originally issued in a public offering, may be exchanged, at the option of the holder of such securities, into a specified amount of this debt. This form of debt can then be converted for a specified amount of the Company's common stock, at the option of the debt holder, and places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets. + References No definition available. + Details
Name: | csv_ConvertibleJuniorSubordinatedDebenturesDueToAffiliate
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Goodwill Impairment, Two Step Test, Income Approach, Percentage + References No definition available. + Details
Name: | csv_GoodwillImpairmentTwoStepTestIncomeApproachPercentage
Namespace Prefix: | csv_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Goodwill Impairment, Two Step Test, Market Approach, Percentage + References No definition available. + Details
Name: | csv_GoodwillImpairmentTwoStepTestMarketApproachPercentage
Namespace Prefix: | csv_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Impairment of Assets Held For Sale + References No definition available. + Details
Name: | csv_ImpairmentofAssetsHeldForSale
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of cemeteries owned and operated. + References No definition available. + Details
Name: | csv_NumberOfCemeteries
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of Cemeteries Sold + References No definition available. + Details
Name: | csv_NumberofCemeteriesSold
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of funeral homes owned and operated. + References No definition available. + Details
Name: | csv_NumberOfFuneralHomes
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of funeral homes in acquisitions. + References No definition available. + Details
Name: | csv_NumberOfFuneralHomesAcquiredInAcquisitions
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of funeral homes sold. + References No definition available. + Details
Name: | csv_NumberOfFuneralHomesSold
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of institutions for which the Company provides investment management services + References No definition available. + Details
Name: | csv_NumberOfInstitutionsToWhichManagementServicesAreProvided
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of States in Which Entity Files Separate State Income Tax Returns + References No definition available. + Details
Name: | csv_NumberofStatesinWhichEntityFilesSeparateStateIncomeTaxReturns
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of States in Which Entity Files Unitary Tax Returns + References No definition available. + Details
Name: | csv_NumberofStatesinWhichEntityFilesUnitaryTaxReturns
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of states in which the entity operates cemeteries. + References No definition available. + Details
Name: | csv_NumberOfStatesInWhichEntityOperatedCemeteries
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of states in which the entity operates funeral homes. + References No definition available. + Details
Name: | csv_NumberOfStatesInWhichEntityOperatesFuneralHomes
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of operations discontinued during the period. + References No definition available. + Details
Name: | csv_OperationsDiscontinued
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of trust assets in custody of institution receiving trust management services + References No definition available. + Details
Name: | csv_PercentageOfTrustAssetsInCustodyOfInstitutionReceivingTrustManagementServices
Namespace Prefix: | csv_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Revenue Recognition, Cumulative Payments To Trigger Recognition, Percent Of Contract Price + References No definition available. + Details
Name: | csv_RevenueRecognitionCumulativePaymentsToTriggerRecognitionPercentOfContractPrice
Namespace Prefix: | csv_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The expected sale occurrence when company receive a letter of intent and financing commitment from a buyer and operations are reclassified from continuing to discontinued operations. + References No definition available. + Details
Name: | csv_SaleOccurranceExpected
Namespace Prefix: | csv_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3-4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Subparagraph a(1) -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 4 -Article 5 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3 -Article 5 + Details
Name: | us-gaap_AccountsReceivableNetNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of expense to write-down the amortized cost basis of loans, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary (OTTI) for loans accounted for as debt securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 35 -Paragraph 34D -URI http://asc.fasb.org/extlink&oid=27723805&loc=SL6284304-111560 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 35 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7476247&loc=d3e14665-111541 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesOtherthanTemporaryImpairmentChargesCreditLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_DebtInstrumentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences net of deferred tax asset attributable to deductible temporary differences and carryforwards after valuation allowances. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e31931-109318 + Details
Name: | us-gaap_DeferredTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 + Details
Name: | us-gaap_Depreciation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2420-110228 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 225 -Section 45 -Paragraph 11 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28367520&loc=d3e92212-112881 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Impairment -URI http://asc.fasb.org/extlink&oid=6515133 + Details
Name: | us-gaap_ImpairmentOfLongLivedAssetsHeldForUse
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible debt securities using the if-converted method. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 40 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1930-109256 + Details
Name: | us-gaap_IncrementalCommonSharesAttributableToConversionOfDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of businesses acquired by the entity during the period. + References No definition available. + Details
Name: | us-gaap_NumberOfBusinessesAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. + References No definition available. + Details
Name: | us-gaap_NumberOfReportableSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expense related to write-down of receivables to the amount expected to be collected. Includes, but is not limited to, accounts receivable and notes receivable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.5) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 5 -Article 5 + Details
Name: | us-gaap_ProvisionForDoubtfulAccounts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Carrying value as of the balance sheet date of Notes with the highest claim on the assets of the issuer in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Senior note holders are paid off in full before any payments are made to junior note holders. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_SeniorLongTermNotes
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant