XML 64 R32.htm IDEA: XBRL DOCUMENT

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure

CARRIAGE SERVICES, INC.

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(in thousands)



Description	Balance at beginning of year				Charged to costs and expenses				Deduction				Balance at end of year
Year ended December 31, 2012:
Allowance for bad debts, current portion	$	928			$	1,614			$	1,365			$	1,177
Allowance for preneed bad debts, contract cancellations and receivables from preneed trusts, non-current portion	$	1,728			$	903			$	572			$	2,059
Employee severance accruals	$	157			$	486			$	485			$	158
Litigation reserves	$	1,026			$	—			$	918			$	108
Valuation allowance of the deferred tax asset	$	1,335			$	—			$	1,018			$	317

Year ended December 31, 2013:
Allowance for bad debts, current portion	$	1,177			$	1,225			$	1,555			$	847
Allowance for receivables from preneed funeral and cemetery trusts and contract cancellations, non-current portion	$	2,059			$	768			$	1,002			$	1,825
Employee severance accruals	$	158			$	755			$	664			$	249
Litigation reserves	$	108			$	—			$	91			$	17
Valuation allowance of the deferred tax asset	$	317			$	227			$	76			$	468

Year ended December 31, 2014:
Allowance for bad debts, current portion	$	847			$	1,705			$	1,425			$	1,127
Allowance for receivables from preneed funeral and cemetery trusts and contract cancellations, non-current portion	$	1,825			$	1,284			$	770			$	2,339
Employee severance accruals	$	249			$	681			$	714			$	216
Litigation reserves	$	17			$	—			$	14			$	3
Valuation allowance of the deferred tax asset	$	468			$	—			$	138			$	330