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

6 Months Ended

Jun. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Receivables

Accounts receivable is comprised of the following at December 31, 2018 and June 30, 2019 (in thousands):

	December 31, 2018				June 30, 2019
Funeral receivables, net of allowance for bad debt of $189 and $205, respectively	$	9,002			$	8,118
Cemetery receivables, net of allowance for bad debt of $580 and $554, respectively	9,688				8,453
Other receivables	207				223
Accounts receivable, net	$	18,897			$	16,794

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 June 30, 2019 (in thousands):

	December 31, 2018				June 30, 2019
Cemetery preneed receivables	$	25,568			$	26,477
Less: unearned finance charges	(2,821		)		(2,811		)
Less: allowance for bad debt and contract cancellation	(1,228		)		(1,138		)
Less: balances due on undelivered cemetery preneed contracts	(3,078		)		(3,070		)
Preneed receivables, net	$	18,441			$	19,458

Property, Plant and Equipment

Property, plant and equipment is comprised of the following at December 31, 2018 and June 30, 2019 (in thousands):

	December 31, 2018				June 30, 2019
Land	$	81,012			$	80,901
Buildings and improvements	223,646				227,080
Furniture, equipment and automobiles	81,125				83,072
Property, plant and equipment, at cost	385,783				391,053
Less: accumulated depreciation	(124,945		)		(131,218		)
Property, plant and equipment, net	$	260,838			$	259,835

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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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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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