XML 44 R43.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) (USD $) Share data in Thousands, unless otherwise specified | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2014 funeral_homes institution | Sep. 30, 2013 | Sep. 30, 2014 segment institution | Sep. 30, 2013 | Dec. 31, 2013
Organization Description and Operations [Line Items] |  |  |  |  |
Unrecognized tax benefits | $ 515,000 |  | $ 515,000 |  | $ 7,832,000
Number of business segments |  |  | 2 |  |
Period after which commissions are no longer subject to refund |  |  | 1 year |  |
Accounts receivable, net | 17,762,000 |  | 17,762,000 |  | 17,950,000
Preneed receivables | 26,053,000 |  | 26,053,000 |  | 24,521,000
Bad debt expense | 775,000 | 492,000 | 2,113,000 | 1,274,000 |
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 |  |
Effect of dilutive securities, Convertible junior subordinated debentures (in shares) | 0 | 0 | 0 | 4,392 |
Number of institutions for which the Company provides management services | 2 |  | 2 |  |
The percentage of trust assets in custody of institution receiving trust management services | 77.00% |  | 77.00% |  |
Reduction in tax liability, unrecognized tax benefits | 7,300,000 |  |  |  |
Tax benefit resulting from change in unrealized tax benefit |  |  | (1,700,000) |  |
Income tax benefit | 2,390,000 | 1,257,000 | 5,915,000 | 7,726,000 |
Increase to deferred tax liability, unrecognized tax benefits |  |  | 5,600,000 |  |
Unrecognized tax benefits, decrease to interest expense |  |  | (600,000) |  |
Unrecognized Tax Benefits, Interest on Income Taxes Accrued | 0 |  | 0 |  | 506,000
Number of Funeral Homes Sold | 2 |  |  |  |
Ohio [Member] |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |
Number of Funeral Homes Sold | 1 |  |  |  |
Kentucky [Member] |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |
Number of Funeral Homes Sold | 1 |  |  |  |
Separate Income Tax Returns [Member] |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |
Number of states in which Company operates | 16 |  | 16 |  |
Combined or Unitary Income Tax Returns [Member] |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |
Number of states in which Company operates | 11 |  | 11 |  |
Funeral [Member] |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |
Accounts receivable, net | 7,600,000 |  | 7,600,000 |  | 8,400,000
Preneed receivables | 7,600,000 |  | 7,600,000 |  | 8,100,000
Cemetery [Member] |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |
Accounts receivable, net | 9,900,000 |  | 9,900,000 |  | 8,300,000
Preneed receivables | $ 18,500,000 |  | $ 18,500,000 |  | $ 16,500,000
Funeral homes [Member] |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |
Number of owned and operated funeral homes (in Funeral Homes) | 164 |  | 164 |  |
Number of states in which Company operates | 27 |  | 27 |  |
Cemeteries [Member] |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |
Number of states in which Company operates | 11 |  | 11 |  |
Number of owned and operated cemeteries (in Cemetaries) | 32 |  | 32 |  |

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 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 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
- Details
Name: | csv_OrganizationDescriptionandOperationsLineItems
Namespace Prefix: | csv_
Data Type: | xbrli:stringItemType
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 Period After Which Commissions are No Longer Subject to Refund + References No definition available. + Details
Name: | csv_PeriodAfterWhichCommissionsAreNoLongerSubjectToRefund
Namespace Prefix: | csv_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition A contracted amount representing a promise to pay the Entity (holder) a definite sum of money at a future date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the contract. May include both pledged and unpledged holdings. + References No definition available. + Details
Name: | csv_PreneedReceivablesNetOfAllowanceForBadDebts
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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_SaleOccurrenceExpected
Namespace Prefix: | csv_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Unrecognized Tax Benefits, Decrease to Interest on Income Tax Expense + References No definition available. + Details
Name: | csv_UnrecognizedTaxBenefitsDecreasetoInterestonIncomeTaxExpense
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) during the reporting period in the amounts payable to taxing authorities for taxes that are based on the reporting entity's earnings, net of amounts receivable from taxing authorities for refunds of overpayments or recoveries of income taxes, and in deferred and other tax liabilities and assets. + References No definition available. + Details
Name: | us-gaap_IncreaseDecreaseInIncomeTaxes
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 Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. + References No definition available. + Details
Name: | us-gaap_NumberOfOperatingSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of states the entity operates in as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_NumberOfStatesInWhichEntityOperates
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

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 Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Unrecognized Tax Benefit -URI http://asc.fasb.org/extlink&oid=6527854 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of decrease in unrecognized tax benefits resulting from settlements with taxing authorities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase in unrecognized tax benefits resulting from settlements with taxing authorities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of interest expense accrued for an underpayment of income taxes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant