XML 65 R40.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Receivables (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Preneed Cemetery Receivables [Abstract] |
Preneed Cemetery Receivables | The following table summarizes the activity in our allowance for credit losses by portfolio segment for the year ended December 31, 2024 (in thousands):
| January 1, 2024 |  | Provision for Credit Losses |  | Write Offs |  | Recoveries |  | December 31, 2024
Trade and financed receivables: |  |  |  |  |  |  |  |  |
Funeral | $ | (266) |  |  | $ | (1,069) |  |  | $ | 1,827 |  |  | $ | (794) |  |  | $ | (302) |
Cemetery | (1,240) |  |  | (884) |  |  | 1,110 |  |  | — |  |  | (1,014) |
Total allowance for credit losses on trade and financed receivables | $ | (1,506) |  |  | $ | (1,953) |  |  | $ | 2,937 |  |  | $ | (794) |  |  | $ | (1,316) |
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the year ended December 31, 2024 (in thousands):
| January 1, 2024 |  | Provision for Credit Losses |  | Write Offs |  | December 31, 2024
Total allowance for credit losses on Preneed cemetery receivables, net | $ | (2,255) |  |  | $ | (1,398) |  |  | $ | 1,649 |  |  | $ | (2,004) |
Aging of Past Due Financing Receivables | The aging of past due cemetery receivables as of December 31, 2024 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 | $ | 1,599 |  |  | $ | 1,065 |  |  | $ | 832 |  |  | $ | 2,578 |  |  | $ | 6,074 |  |  | $ | 72,914 |  |  | $ | 78,988 |
Deferred revenue | 302 |  |  | 160 |  |  | 105 |  |  | 612 |  |  | 1,179 |  |  | 17,380 |  |  | 18,559 |
Total contracts | $ | 1,901 |  |  | $ | 1,225 |  |  | $ | 937 |  |  | $ | 3,190 |  |  | $ | 7,253 |  |  | $ | 90,294 |  |  | $ | 97,547 |
The aging of past due preneed cemetery receivables as of December 31, 2023 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 | $ | 1,877 |  |  | $ | 715 |  |  | $ | 353 |  |  | $ | 3,790 |  |  | $ | 6,735 |  |  | $ | 49,554 |  |  | $ | 56,289 |
Deferred revenue | 466 |  |  | 139 |  |  | 90 |  |  | 1,388 |  |  | 2,083 |  |  | 19,383 |  |  | 21,466 |
Total contracts | $ | 2,343 |  |  | $ | 854 |  |  | $ | 443 |  |  | $ | 5,178 |  |  | $ | 8,818 |  |  | $ | 68,937 |  |  | $ | 77,755 |
Schedule of Accounts, Notes, Loans and Financing Receivable | Accounts receivable is comprised of the following (in thousands):
| December 31, 2024
| Funeral |  | Cemetery |  | Corporate |  | Held for Sale |  | Total
Trade and financed receivables | $ | 7,085 |  |  | $ | 24,355 |  |  | $ | — |  |  | $ | (833) |  |  | $ | 30,607 |
Other receivables | 557 |  |  | 345 |  |  | — |  |  | — |  |  | 902 |
Allowance for credit losses | (302) |  |  | (1,014) |  |  | — |  |  | — |  |  | (1,316) |
Accounts receivable, net | $ | 7,340 |  |  | $ | 23,686 |  |  | $ | — |  |  | $ | (833) |  |  | $ | 30,193 |
| December 31, 2023
| Funeral |  | Cemetery |  | Corporate |  | Held for Sale |  | Total
Trade and financed receivables | $ | 8,822 |  |  | $ | 18,459 |  |  | $ | — |  |  | $ | — |  |  | $ | 27,281 |
Other receivables | 404 |  |  | 595 |  |  | 286 |  |  | — |  |  | 1,285 |
Allowance for credit losses | (266) |  |  | (1,240) |  |  | — |  |  | — |  |  | (1,506) |
Accounts receivable, net | $ | 8,960 |  |  | $ | 17,814 |  |  | $ | 286 |  |  | $ | — |  |  | $ | 27,060 |
Cemetery Receivables Our cemetery receivables are comprised of the following (in thousands):
| December 31, 2024 |  | December 31, 2023
Interment rights | $ | 79,436 |  |  | $ | 60,863 |
Merchandise and services | 13,128 |  |  | 11,223 |
Unearned finance charges | 4,983 |  |  | 5,669 |
Cemetery receivables | $ | 97,547 |  |  | $ | 77,755 |
The components of our cemetery receivables are as follows (in thousands):
| December 31, 2024 |  | December 31, 2023
Cemetery receivables | $ | 97,547 |  |  | $ | 77,755 |
Less: unearned finance charges | (4,983) |  |  | (5,669) |
Cemetery receivables, at amortized cost | $ | 92,564 |  |  | $ | 72,086 |
Less: allowance for contract cancellation and credit losses | (3,018) |  |  | (3,495) |
Less: balances due on undelivered cemetery preneed contracts | (13,576) |  |  | (15,797) |
Less: amounts in accounts receivable | (23,341) |  |  | (17,219) |
Preneed cemetery receivables, net including HFS | 52,629 |  |  | 35,575 |
Less: Held for sale | (1,671) |  |  | — |
Preneed cemetery receivables, net | $ | 50,958 |  |  | $ | 35,575 |
The amortized cost basis of our cemetery receivables by year of origination as of December 31, 2024 is as follows (in thousands):
| 2024 |  | 2023 |  | 2022 |  | 2021 |  | 2020 |  | Prior |  | Total
Total cemetery receivables, at amortized cost | $ | 49,487 |  |  | $ | 22,200 |  |  | $ | 12,934 |  |  | $ | 5,355 |  |  | $ | 1,735 |  |  | $ | 853 |  |  | $ | 92,564 |

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/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + 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://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7A -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-7A Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-7 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-14 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479294/326-20-55-80 + 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 -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration