XML 38 R29.htm IDEA: XBRL DOCUMENT
v3.22.1

Receivables (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2022
Preneed Cemetery Receivables [Abstract] |
Schedule of Accounts, Notes, Loans and Financing Receivable | Accounts receivable is comprised of the following (in thousands):
| March 31, 2022
| Funeral |  | Cemetery |  | Corporate |  | Total
Trade and financed receivables | $ | 10,455 |  |  | $ | 13,754 |  |  | $ | — |  |  | $ | 24,209 |
Other receivables | 407 |  |  | 1,729 |  |  | 203 |  |  | 2,339 |
Allowance for credit losses | (379) |  |  | (599) |  |  | — |  |  | (978) |
Accounts receivable, net | $ | 10,483 |  |  | $ | 14,884 |  |  | $ | 203 |  |  | $ | 25,570 |
| December 31, 2021
| Funeral |  | Cemetery |  | Corporate |  | Total
Trade and financed receivables | $ | 10,728 |  |  | $ | 13,629 |  |  | $ | — |  |  | $ | 24,357 |
Other receivables | 329 |  |  | 1,433 |  |  | 185 |  |  | 1,947 |
Allowance for credit losses | (365) |  |  | (625) |  |  | — |  |  | (990) |
Accounts receivable, net | $ | 10,692 |  |  | $ | 14,437 |  |  | $ | 185 |  |  | $ | 25,314 |
Preneed Cemetery Receivables Our preneed cemetery receivables are comprised of the following (in thousands):
| December 31, 2021 |  | March 31, 2022
Interment rights | $ | 40,863 |  |  | $ | 40,635 |
Merchandise and services | 7,348 |  |  | 7,518 |
Unearned finance charges | 4,644 |  |  | 4,573 |
Preneed cemetery receivables | $ | 52,855 |  |  | $ | 52,726 |
The components of our preneed cemetery receivables are as follows (in thousands):
| December 31, 2021 |  | March 31, 2022
Preneed cemetery receivables | $ | 52,855 |  |  | $ | 52,726 |
Less: unearned finance charges | (4,644) |  |  | (4,573) |
Preneed cemetery receivables, at amortized cost | $ | 48,211 |  |  | $ | 48,153 |
Less: allowance for credit losses | (1,704) |  |  | (1,642) |
Less: balances due on undelivered cemetery preneed contracts | (10,353) |  |  | (10,795) |
Less: amounts in accounts receivable | (13,004) |  |  | (13,155) |
Preneed cemetery receivables, net | $ | 23,150 |  |  | $ | 22,561 |
The amortized cost basis of our preneed cemetery receivables by year of origination at March 31, 2022 is as follows (in thousands):
| 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Total
Total preneed cemetery receivables, at amortized cost | $ | 7,511 |  |  | $ | 20,195 |  |  | $ | 9,856 |  |  | $ | 5,842 |  |  | $ | 2,604 |  |  | $ | 2,145 |  |  | $ | 48,153 |
Preneed Cemetery Receivables | The following table summarizes the activity in our allowance for credit losses by portfolio segment (in thousands):
| January 1, 2022 |  | Provision for Credit Losses |  |  |  | Write Offs |  | Recoveries |  | March 31, 2022
Trade and financed receivables: |  |  |  |  |  |  |  |  |  |  |
Funeral | $ | (365) |  |  | $ | (537) |  |  |  |  | $ | 807 |  |  | $ | (284) |  |  | $ | (379) |
Cemetery | (625) |  |  | (115) |  |  |  |  | 141 |  |  | — |  |  | (599) |
Total allowance for credit losses on Trade and financed receivables | $ | (990) |  |  | $ | (652) |  |  |  |  | $ | 948 |  |  | $ | (284) |  |  | $ | (978) |
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands):
| January 1, 2022 |  | Provision for Credit Losses |  | Write Offs |  | March 31, 2022
Total allowance for credit losses on Preneed cemetery receivables, net | $ | (1,079) |  |  | $ | (185) |  |  | $ | 221 |  |  | $ | (1,043) |
Aging of Past Due Financing Receivables | The aging of past due preneed cemetery receivables at March 31, 2022 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 | $ | 983 |  |  | $ | 344 |  |  | $ | 282 |  |  | $ | 1,861 |  |  | $ | 3,470 |  |  | $ | 33,888 |  |  | $ | 37,358 |
Deferred revenue | 706 |  |  | 86 |  |  | 89 |  |  | 436 |  |  | 1,317 |  |  | 14,051 |  |  | 15,368 |
Total contracts | $ | 1,689 |  |  | $ | 430 |  |  | $ | 371 |  |  | $ | 2,297 |  |  | $ | 4,787 |  |  | $ | 47,939 |  |  | $ | 52,726 |

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 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=123577603&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=124255953&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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=124255953&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=123577603&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=124267575&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=123577603&loc=d3e5111-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + 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 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration