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

9 Months Ended

Sep. 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 September 30, 2019 (in thousands):

	December 31, 2018				September 30, 2019
Funeral receivables, net of allowance for bad debt of $189 and $206, respectively	$	9,002			$	8,342
Cemetery receivables, net of allowance for bad debt of $580 and $596, respectively	9,688				9,144
Other receivables	207				213
Accounts receivable, net	$	18,897			$	17,699

Preneed cemetery receivables represent payments expected to be received beyond one year from the balance sheet date. Preneed cemetery receivables, net are comprised of the following at December 31, 2018 and September 30, 2019 (in thousands):

	December 31, 2018				September 30, 2019
Preneed cemetery receivables	$	25,568			$	26,618
Less: unearned finance charges	(2,821		)		(2,712		)
Less: allowance for bad debt and contract cancellation	(1,228		)		(1,225		)
Less: balances due on undelivered cemetery preneed contracts	(3,078		)		(3,214		)
Preneed cemetery receivables, net	$	18,441			$	19,467

Property, Plant and Equipment

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

	December 31, 2018				September 30, 2019
Land	$	81,012			$	80,801
Buildings and improvements	223,646				226,290
Furniture, equipment and automobiles	81,125				84,002
Property, plant and equipment, at cost	385,783				391,093
Less: accumulated depreciation	(124,945		)		(133,058		)
Property, plant and equipment, net	$	260,838			$	258,035

Schedule of Income Tax Provisions

	Three Months Ended September 30,								Nine Months Ended September 30,
	2018				2019				2018				2019
Income tax expense on operations at estimated rate	$	1,028			$	70			$	5,423			$	4,691
Impact of discrete items	159				17				(358		)		219
Impact of divested business	—				860				—				860
Total tax provision	$	1,187			$	947			$	5,065			$	5,770
Tax rate on operations (including discrete items)	35.0		%		5.7		%		26.2		%		27.7		%
Impact of divested business	—		%		56.4		%		—		%		4.8		%
Total effective tax rate	35.0		%		62.1		%		26.2		%		32.5		%

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Schedule of Income Tax Provisions [Table Text Block]

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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.

+ 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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