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

3 Months Ended

Mar. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Receivables

Accounts receivable is comprised of the following at December 31, 2018 and March 31, 2019 (in thousands):

	December 31, 2018				March 31, 2019
Funeral receivables, net of allowance for bad debt of $189 and $229, respectively	$	9,002			$	8,701
Cemetery receivables, net of allowance for bad debt of $580 and $574, respectively	9,688				8,816
Other receivables	207				215
Accounts receivable, net	$	18,897			$	17,732

Cemetery receivables recorded in Preneed Receivables, net represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables, net are comprised of the following at December 31, 2018 and March 31, 2019 (in thousands):

	December 31, 2018				March 31, 2019
Cemetery preneed receivables	$	25,568			$	25,522
Less: unearned finance charges	(2,821		)		(2,767		)
Less: allowance for bad debt and contract cancellation	(1,228		)		(1,208		)
Less: balances due on undelivered cemetery preneed contracts	(3,078		)		(2,937		)
Preneed receivables, net	$	18,441			$	18,610

Property, Plant and Equipment

Property, plant and equipment is comprised of the following at December 31, 2018 and March 31, 2019 (in thousands):

	December 31, 2018				March 31, 2019
Land	$	81,012			$	80,901
Buildings and improvements	223,646				224,594
Furniture, equipment and automobiles	81,125				82,157
Property, plant and equipment, at cost	385,783				387,652
Less: accumulated depreciation	(124,945		)		(128,058		)
Property, plant and equipment, net	$	260,838			$	259,594

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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524

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