XML 42 R32.htm IDEA: XBRL DOCUMENT
v3.20.2

Receivables (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2020 | Dec. 31, 2019
Preneed Cemetery Receivables [Abstract] |  |
Accounts Receivable, Allowance for Credit Loss [Table Text Block] |  | Accounts receivable is comprised of the following at December 31, 2019 and June 30, 2020 (in thousands):
| December 31, 2019
| Funeral |  |  | Cemetery |  |  | Corporate |  |  | Total |
Trade and financed receivables | $ | 10,046 |  |  | $ | 10,508 |  |  | $ | — |  |  | $ | 20,554 |
Other receivables | 935 |  |  | 157 |  |  | 681 |  |  | 1,773 |
Allowance for bad debt and contract cancellation | (223 | ) |  | (626 | ) |  | — |  |  | (849 | )
Accounts receivable, net | $ | 10,758 |  |  | $ | 10,039 |  |  | $ | 681 |  |  | $ | 21,478 |
Preneed Cemetery Receivables | The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the six months ended June 30, 2020 (in thousands):
| January 1, 2020 |  | Provision for Credit Losses |  | Allowance Recorded at Acquisition |  | Write Offs |  | June 30, 2020
Total allowance for credit losses on Preneed cemetery receivables, net | $ | (1,290 | ) |  | $ | (505 | ) |  | $ | (318 | ) |  | $ | 126 |  |  | $ | (1,987 | )
Aging of Past Due Financing Receivables | The aging of past due preneed cemetery receivables as of June 30, 2020 is as follows (in thousands):
| 31-60 Past Due |  | 61-90 Past Due |  | 91-120 Past Due |  | >120 Past Due |  | Total Past Due |  | Current |  | Total
Recognized revenue | $ | 728 |  |  | $ | 508 |  |  | $ | 266 |  |  | $ | 2,128 |  |  | $ | 3,630 |  |  | $ | 29,394 |  |  | $ | 33,024 |
Deferred revenue | 186 |  |  | 166 |  |  | 81 |  |  | 397 |  |  | 830 |  |  | 10,475 |  |  | 11,305 |
Total contracts | $ | 914 |  |  | $ | 674 |  |  | $ | 347 |  |  | $ | 2,525 |  |  | $ | 4,460 |  |  | $ | 39,869 |  |  | $ | 44,329 |

X
- Definition PRENEED CEMETERY RECEIVABLES + References No definition available. + Details
Name: | csv_PreneedCemeteryReceivablesAbstract
Namespace Prefix: | csv_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=121647567&loc=SL82922355-210448 Reference 4: 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=121611835&loc=d3e5111-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration