XML 98 R26.htm IDEA: XBRL DOCUMENT
v3.25.1

Basis of Presentation and Summary of Significant Accounting Policies (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Disposal Groups, Including Discontinued Operations | The table below presents the carrying amounts of the assets and liabilities included as part of the expected sale (in thousands):
| March 31, 2025 |  | December 31, 2024 |
Accounts receivable, net | $ | 36 |  |  | $ | 833 |  |
Inventories | 52 |  |  | 302 |  |
Prepaid and other current assets | 3 |  |  | — |  |
Current assets held for sale | $ | 91 |  |  | $ | 1,135 |  |
Preneed cemetery trust investments | $ | 1,059 |  |  | $ | 4,876 |  |
Preneed funeral trust investments | 405 |  |  | 2,197 |  |
Preneed cemetery receivables, net | 3 |  |  | 1,671 |  |
Receivables from funeral preneed trusts, net | 27 |  |  | — |  |
Property, plant and equipment, net | 1,554 |  |  | 4,898 |  |
Cemetery property, net | 128 |  |  | 3,362 |  |
Intangible and other non-current assets, net | 223 |  |  | 215 |  |
Operating lease right-of-use assets | 74 |  |  | — |  |
Cemetery perpetual care trust investments | 322 |  |  | 2,234 |  |
Non-current assets held for sale | $ | 3,795 |  |  | $ | 19,453 |  |
Current portion of operating lease obligations | $ | 22 |  |  | $ | — |  |
Accounts payable | 18 |  |  | 94 |  |
Accrued and other liabilities | 114 |  |  | 146 |  |
Current liabilities held for sale | $ | 154 |  |  | $ | 240 |  |
Obligations under operating leases, net of current portion | $ | 53 |  |  | $ | — |  |
Deferred preneed cemetery revenue | 97 |  |  | 3,517 |  |
Deferred preneed funeral revenue | 27 |  |  | 1,018 |  |
Deferred preneed cemetery receipts held in trust | 1,059 |  |  | 4,876 |  |
Deferred preneed funeral receipts held in trust | 405 |  |  | 2,197 |  |
Care trusts’ corpus | 322 |  |  | 2,234 |  |
Long-term liabilities held for sale | $ | 1,963 |  |  | $ | 13,842 |  |
Property, Plant and Equipment | Property, plant and equipment is comprised of the following (in thousands):
| March 31, 2025 |  | December 31, 2024 |
Land | $ | 85,462 |  |  | $ | 86,609 |  |
Buildings and improvements | 264,733 |  |  | 265,231 |  |
Furniture, equipment and vehicles | 70,863 |  |  | 72,052 |  |
Property, plant and equipment, at cost | 421,058 |  |  | 423,892 |  |
Less: accumulated depreciation | (146,082) |  |  | (145,990) |  |
Property, plant and equipment, net | $ | 274,976 |  |  | $ | 277,902 |  |
Less: Held for sale | (1,554) |  |  | (4,898) |  |
Property, plant and equipment, net | $ | 273,422 |  |  | $ | 273,004 |  |

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483475/205-20-45-11 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3A Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4A Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5A Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5D -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-5D Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7 Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-1 Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483499/205-20-50-3 + Details
Name: | us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration