XML 52 R42.htm IDEA: XBRL DOCUMENT
v3.20.2

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands | 3 Months Ended | 6 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Jun. 30, 2020 USD ($) funeral_homes cemeteries states | Mar. 31, 2020 USD ($) | Jun. 30, 2019 USD ($) | Jun. 30, 2020 USD ($) funeral_homes cemeteries states segment | Jun. 30, 2019 USD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2019 USD ($)
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Allowance for credit losses | $ 1,326 |  |  | $ 1,326 |  |  |
Depreciation expense | 3,600 |  | $ 3,400 | $ 7,200 | $ 6,900 |  |
Number of business segments | segment |  |  |  | 2 |  |  |
Amortization Of Cemetery Property | 1,100 |  | 1,200 |  | 2,000 |  |
Trade and financed receivables | $ 20,176 |  |  | $ 20,176 |  |  | $ 20,554
The percentage of trust assets in custody of institution receiving trust management services | 80.00% |  |  | 80.00% |  |  |
Accounts receivable, net of allowance for bad debts | $ 20,033 |  |  | $ 20,033 |  |  | 21,478
Preneed receivables | 20,238 |  |  | 20,238 |  |  | 20,173
Bad debt expense |  |  |  | 1,507 | 724 |  |
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions | $ (3,449) |  | $ (2,146) | $ (1,299) | $ (4,822) |  |
Income taxes before discrete items | 33.50% |  | 29.20% | 33.30% | 28.50% |  |
Goodwill, Impairment Loss |  | $ 13,600 |  | $ 13,632 |  | $ 0 |
Unearned finance charges associated with receivables | $ 4,159 |  |  | 4,159 |  |  | 4,522
Amortization of capitalized commissions on preneed contracts | 144 |  | $ 139 | 285 | $ 277 |  |
Accumulated Amortization, Property, Plant, and Equipment | $ (43,600) |  |  | $ (43,600) |  |  | $ (41,700)
Funeral And Cemetery [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Bad debt expense |  |  | $ 300 |  | $ 500 |  |
Funeral homes [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Number of owned and operated funeral homes (in Funeral Homes) | funeral_homes | 186 |  |  | 186 |  |  |
Number of states in which Company operates | states | 29 |  |  | 29 |  |  |
Revenue, Percentage | 80.00% |  |  | 80.00% |  |  |
Cemeteries [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Number of states in which Company operates | states | 11 |  |  | 11 |  |  |
Number of owned and operated cemeteries (in Cemetaries) | cemeteries | 32 |  |  | 32 |  |  |
Revenue, Percentage | 20.00% |  |  | 20.00% |  |  |
Separate Income Tax Return [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Number Of States In Which Entity Files Separate State Income Tax Returns | states |  |  |  | 15 |  |  |
Combined Or Unitary Income Tax Return [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Number Of States In Which Entity Files Unitary Tax Returns | states |  |  |  | 14 |  |  |
Minimum [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Service Contract, Term |  |  |  | 8 years |  |  |
Lease Term |  |  |  | 1 year |  |  |
Minimum [Member] | Funeral homes [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Lease Term |  |  |  | 10 years |  |  |
Maximum [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Service Contract, Term |  |  |  | 10 years |  |  |
Lease Term |  |  |  | 19 years |  |  |
Lease Term, Options To Extend |  |  |  | 26 years |  |  |
Maximum [Member] | Funeral homes [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Lease Term |  |  |  | 40 years |  |  |
Trade Names [Member] |  |  |  |  |  |  |
Organization Description and Operations [Line Items] |  |  |  |  |  |  |
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill) | $ 1,100 |  |  | $ 1,100 |  |  |

X
- Definition Accumulated Amortization, Property, Plant, and Equipment + References No definition available. + Details
Name: | csv_AccumulatedAmortizationPropertyPlantandEquipment
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortization Of Cemetery Property + References No definition available. + Details
Name: | csv_AmortizationOfCemeteryProperty
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent + References No definition available. + Details
Name: | csv_EstimatedEffectiveIncomeTaxRateReconciliationBeforeDiscreteItemsPercent
Namespace Prefix: | csv_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income Tax Expense (Benefit), Net of Uncertain Tax Positions + References No definition available. + Details
Name: | csv_IncomeTaxExpenseBenefitNetOfUncertainTaxPositions
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Lease Term + References No definition available. + Details
Name: | csv_LeaseTerm
Namespace Prefix: | csv_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Lease Term, Options To Extend + References No definition available. + Details
Name: | csv_LeaseTermOptionsToExtend
Namespace Prefix: | csv_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of cemeteries owned and operated. + References No definition available. + Details
Name: | csv_NumberOfCemeteries
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of funeral homes owned and operated. + References No definition available. + Details
Name: | csv_NumberOfFuneralHomes
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of States in Which Entity Files Separate State Income Tax Returns + References No definition available. + Details
Name: | csv_NumberOfStatesInWhichEntityFilesSeparateStateIncomeTaxReturns
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of States in Which Entity Files Unitary Tax Returns + References No definition available. + Details
Name: | csv_NumberOfStatesInWhichEntityFilesUnitaryTaxReturns
Namespace Prefix: | csv_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition [Line Items] for Organization Description and Operations [Table] + References No definition available. + Details
Name: | csv_OrganizationDescriptionandOperationsLineItems
Namespace Prefix: | csv_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The percentage of trust assets in custody of institution receiving trust management services + References No definition available. + Details
Name: | csv_PercentageOfTrustAssetsInCustodyOfInstitutionReceivingTrustManagementServices
Namespace Prefix: | csv_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition A contracted amount representing a promise to pay the Entity (holder) a definite sum of money at a future date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the contract. May include both pledged and unpledged holdings. + References No definition available. + Details
Name: | csv_PreneedReceivablesNetOfAllowanceForBadDebts
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Revenue, Percentage + References No definition available. + Details
Name: | csv_RevenuePercentage
Namespace Prefix: | csv_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Service Contract, Term + References No definition available. + Details
Name: | csv_ServiceContractTerm
Namespace Prefix: | csv_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4428-111522 + Details
Name: | us-gaap_AccountsReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121566466&loc=d3e6676-107765 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4531-111522 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121599878&loc=SL82895884-210446 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of expense recognized in the current period for the periodic realization of capitalized fees that were paid to salespeople, distributors, brokers, and agents at the time of the conclusion of the sale. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 + Details
Name: | us-gaap_AmortizationOfDeferredSalesCommissions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Unearned discounts (other than cash or quantity discounts and the like), finance charges, and interest included in the face amount of receivables, that are shown as a deduction from the related receivables. For example, 1) finance charges booked as a receivable when a loan is made and recognized as income at a later date; and 2) interest charges deducted from the face loan amount, resulting in a discounted amount actually advanced to the borrower (wherein the receivable includes the amount actually advanced to the borrower and the as yet unearned interest income). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4519-111522 + Details
Name: | us-gaap_DeferredDiscountsFinanceChargesAndInterestIncludedInReceivables
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 + Details
Name: | us-gaap_Depreciation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13777-109266 + Details
Name: | us-gaap_GoodwillImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585 + Details
Name: | us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8672-108599 + Details
Name: | us-gaap_NumberOfOperatingSegments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of states the entity operates in as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_NumberOfStatesInWhichEntityOperates
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of expense (reversal of expense) for expected credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(5)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 + Details
Name: | us-gaap_ProvisionForDoubtfulAccounts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=csv_FuneralAndCemeteryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=csv_FuneralHomesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=csv_CemeteriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | csv_IncomeTaxReturnByTypeAxis=csv_SeparateIncomeTaxReturnMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | csv_IncomeTaxReturnByTypeAxis=csv_CombinedOrUnitaryIncomeTaxReturnMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=csv_FuneralHomesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |