XML 39 R29.htm IDEA: XBRL DOCUMENT v3.19.2

Revenue From Contracts With Customers (Tables)

6 Months Ended

Jun. 30, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

Revenue, disaggregated by major source for each of our reportable segments is as follows (in thousands):

Three Months Ended June 30, 2019
		Funeral				Cemetery				Total
Services		$	31,931			$	2,728			$	34,659
Merchandise		18,378				1,953				20,331
Cemetery property		—				8,546				8,546
Other revenue		2,198				2,018				4,216
Total		$	52,507			$	15,245			$	67,752

Three Months Ended June 30, 2018
		Funeral				Cemetery				Total
Services		$	29,023			$	2,949			$	31,972
Merchandise		17,296				2,372				19,668
Cemetery property		—				7,863				7,863
Other revenue		2,213				2,131				4,344
Total		$	48,532			$	15,315			$	63,847

Six Months Ended June 30, 2019
		Funeral				Cemetery				Total
Services		$	65,908			$	5,403			$	71,311
Merchandise		38,343				3,731				42,074
Cemetery property		—				15,382				15,382
Other revenue		4,419				3,647				8,066
Total		$	108,670			$	28,163			$	136,833

Six Months Ended June 30, 2018
		Funeral				Cemetery				Total
Services		$	64,587			$	6,070			$	70,657
Merchandise		38,014				4,329				42,343
Cemetery property		—				15,372				15,372
Other revenue		4,525				4,337				8,862
Total		$	107,126			$	30,108			$	137,234

Contract with Customer, Asset and Liability

Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of December 31, 2018 and June 30, 2019 (in thousands):

	December 31, 2018				June 30, 2019
Contract liabilities:
Deferred preneed cemetery revenue	$	50,445			$	50,064
Less: Balances due on undelivered cemetery preneed contracts(1)	(4,448		)		(4,524		)
Deferred preneed cemetery revenue, net	$	45,997			$	45,540
Deferred preneed funeral revenue	$	36,912			$	37,566
Less: Balances due on undelivered funeral preneed contracts(2)	(8,306		)		(8,330		)
Deferred preneed funeral revenue, net	$	28,606			$	29,236

(1)	$1.4 million and $1.5 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and June 30, 2019, respectively, and $3.1 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at both December 31, 2018 and June 30, 2019.
(2)	$8.3 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at both December 31, 2018 and June 30, 2019.

X

- Definition

Tabular disclosure of contract balances and changes in contract balances.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130551-203045

+ Details

Name:	us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration