XML 44 R30.htm IDEA: XBRL DOCUMENT

Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2016

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, 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

Year ended December 31, 2016:
Allowance for bad debts, current portion	$	1,054			$	1,155			$	1,138			$	1,071
Allowance for receivables from preneed funeral and cemetery trusts and contract cancellations, non-current portion	$	2,042			$	943			$	819			$	2,166
Employee severance accruals	$	280			$	3,641			$	2,404			$	1,517
Valuation allowance of the deferred tax asset	$	189			$	20			$	—			$	209