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Business Combinations (Tables) | 12 Months Ended
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Dec. 31, 2024
Business Combinations [Abstract] |
Summary of purchase price | The following table summarizes the breakdown of the purchase price allocation for our Bakersfield, CA business acquisition (in thousands):
| Initial Purchase Price Allocation |  | Adjustments |  | Adjusted Purchase Price Allocation
Current assets | $ | 7,087 |  |  | $ | 131 |  |  | $ | 7,218 |
Preneed trust assets | — |  |  | 11,428 |  |  | 11,428 |
Property, plant & equipment | 12,577 |  |  | 245 |  |  | 12,822 |
Cemetery property | 9,035 |  |  | — |  |  | 9,035 |
Goodwill | 13,612 |  |  | (106) |  |  | 13,506 |
Intangible and other non-current assets | 3,763 |  |  | — |  |  | 3,763 |
Assumed liabilities | (300) |  |  | (66) |  |  | (366) |
Preneed trust liabilities | — |  |  | (11,428) |  |  | (11,428) |
Deferred revenue | (1,774) |  |  | (204) |  |  | (1,978) |
Purchase price | $ | 44,000 |  |  | $ | — |  |  | $ | 44,000 |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following table summarizes the fair value of the assets acquired and liabilities assumed for this business (in thousands):
Acquisition Date |  | Type of Business |  | Market |  | Assets Acquired (Excluding Goodwill) |  | Goodwill Recorded |  | Liabilities and Debt Assumed
March 22, 2023 |  | Three Funeral Homes, Two Cemeteries and One Cremation Focused Business |  | Bakersfield, CA |  | $ | 44,266 |  |  | $ | 13,506 |  |  | $ | (13,772) |

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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
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