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Basis of Presentation and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Receivables

Accounts receivable was comprised of the following at December 31, 2016 and June 30, 2017 (in thousands):

	December 31, 2016				June 30, 2017
Funeral receivables, net of allowance for bad debt of $514 and $523, respectively	$	8,664			$	6,798
Cemetery receivables, net of allowance for bad debt of $557 and $581, respectively	9,862				9,991
Other receivables	334				226
Accounts receivable, net	$	18,860			$	17,015

Non-current preneed receivables represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables were comprised of the following at December 31, 2016 and June 30, 2017 (in thousands):

	December 31, 2016				June 30, 2017
Funeral receivables, net of allowance for bad debt of $862 and $909, respectively	$	7,761			$	8,178
Cemetery receivables, net of allowance for bad debt of $1,304 and $1,306, respectively	22,622				23,406
Preneed receivable, net	$	30,383			$	31,584

Property, Plant and Equipment

Property, plant and equipment was comprised of the following at December 31, 2016 and June 30, 2017 (in thousands):

	December 31, 2016				June 30, 2017
Land	$	73,744			$	73,889
Buildings and improvements	195,214				198,825
Furniture, equipment and automobiles	76,664				73,536
Property, plant and equipment, at cost	345,622				346,250
Less: accumulated depreciation	(110,509		)		(110,782		)
Property, plant and equipment, net	$	235,113			$	235,468

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

As a result, in accordance with SAB No. 108, we corrected our Consolidated Balance Sheets as of January 1, 2015.

The effect of this adjustment on our Consolidated Balance Sheets as of December 31, 2016 is as follows (dollars in thousands):

				% Change
Increase in Deferred tax liability	$	2,255		5.6	%
Increase in Total liabilities	$	2,255		0.3	%
Decrease in Retained earnings	$	2,255		9.8	%
Decrease in Total stockholders' equity	$	2,255		1.3	%

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Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

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