XML 48 R32.htm IDEA: XBRL DOCUMENT v3.3.1.900
Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2015
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, 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

 
 
 
 
 
 
 
 
Year ended December 31, 2015:
 
 
 
 
 
 
 
Allowance for bad debts, current portion
$
1,127

 
$
966

 
$
1,039

 
$
1,054

Allowance for receivables from preneed funeral and cemetery trusts and contract cancellations, non-current portion
$
2,339

 
$
712

 
$
1,009

 
$
2,042

Employee severance accruals
$
216

 
$
698

 
$
634

 
$
280

Litigation reserves
$
3

 
$
—

 
$
3

 
$
—

Valuation allowance of the deferred tax asset
$
330

 
$
—

 
$
141

 
$
189