XML 94 R83.htm IDEA: XBRL DOCUMENT
v3.20.2

Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2019 | Sep. 30, 2020 | Sep. 30, 2019 | Dec. 31, 2019
Debt and Equity Securities, FV-NI [Line Items] |  |  |  |
Preneed cemetery receivables |  | $ 45,339 |  | $ 41,316
Unearned finance charges associated with receivables |  | (4,166) |  | (4,522)
Receivables From Preneed Funeral Trust Gross |  | 41,173 |  | 36,794
Less: balances due on undelivered cemetery preneed contracts |  | (7,159) |  | (4,823)
Preneed cemetery receivables, net |  | 20,324 |  | 20,173
Allowance for Contract Cancellations [Roll Forward] |  |  |  |
Beginning balance |  | 849 |  |
Provision |  | (1,837) | $ (1,188) |
Ending balance |  | 1,230 |  |
Trade and financed receivables |  | 21,090 |  | 20,554
Receivables from Preneed Funeral Trusts |  | (17,794) |  | (18,024)
Preneed Funeral Trust Funds Allowance For Contract Cancellation And Credit Loss |  | (2,925) |  | (1,916)
Accounts Receivable, after Allowance for Credit Loss |  | (10,765) |  | (9,882)
Cemetery |  |  |  |
Allowance for Contract Cancellations [Roll Forward] |  |  |  |
Beginning balance |  | 626 |  |
Ending balance |  | 961 |  |
Trade and financed receivables |  | 11,726 |  | 10,508
Preneed Cemetery Receivables [Member] |  |  |  |
Allowance for Contract Cancellations [Roll Forward] |  |  |  |
Beginning balance |  | 1,290 |  |
Write-offs and cancellations |  | (215) |  |
Provision | $ (200) | (571) | $ (400) |
Accounts Receivable, Credit Loss Expense (Reversal), Acquisition |  | (318) |  |
Ending balance |  | 1,964 |  |
Cemetery interment rights |  |  |  |
Debt and Equity Securities, FV-NI [Line Items] |  |  |  |
Preneed cemetery receivables |  | 35,084 |  | 31,366
Cemetery merchandise and services |  |  |  |
Debt and Equity Securities, FV-NI [Line Items] |  |  |  |
Preneed cemetery receivables |  | $ 10,255 |  | $ 9,950

X
- Definition Accounts Receivable, Credit Loss Expense (Reversal), Acquisition + References No definition available. + Details
Name: | csv_AccountsReceivableCreditLossExpenseReversalAcquisition
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Allowance for Contract Cancellations [Roll Forward] + References No definition available. + Details
Name: | csv_AllowanceForContractCancellationsRollForward
Namespace Prefix: | csv_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Preneed Cemetery Receivable, after Allowance for Credit Loss + References No definition available. + Details
Name: | csv_PreneedCemeteryReceivableafterAllowanceforCreditLoss
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The allowance for contract cancellation related to preneed funeral funds. + References No definition available. + Details
Name: | csv_PreneedFuneralTrustFundsAllowanceForContractCancellationAndCreditLoss
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Preneed Receivables, Balances Due on Undelivered Contracts + References No definition available. + Details
Name: | csv_PreneedReceivablesBalancesDueonUndeliveredContracts
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Preneed Receivables, Gross + References No definition available. + Details
Name: | csv_PreneedReceivablesGross
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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 An amount representing assets in trusts, reported at cost before allowance for contract cancellations, which are controlled and operated by third parties in which the Company does not have a controlling financial interest (less than 50%) in the trust assets. + References No definition available. + Details
Name: | csv_ReceivablesFromPreneedFuneralTrustGross
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition An amount representing assets in trusts, reported at cost, which are controlled and operated by third parties in which the Company does not have a controlling financial interest (less than 50%) in the trust assets. May include both pledged and unpledged holdings. + References No definition available. + Details
Name: | csv_ReceivablesFromPreneedFuneralTrusts
Namespace Prefix: | csv_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 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 Amount of direct write-downs of accounts receivable charged against the allowance. + 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 (d) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs
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 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
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ScheduleOfTradingSecuritiesAndOtherTradingAssetsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

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

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

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