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Goodwill
9 Months Ended
Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL GOODWILL
Many of the former owners and staff of our acquired funeral home and cemetery businesses have provided high quality service to families for generations, which often represents a substantial portion of the value of a business. The excess of the purchase price over the fair value of identifiable net assets of acquired funeral home and cemetery businesses is recorded as goodwill.
The following table presents changes in goodwill in the accompanying Consolidated Balance Sheets (in thousands): 
September 30, 2025December 31, 2024
Goodwill at the beginning of the period$414,859 $423,643 
Increase in goodwill related to acquisitions37,233 — 
Decrease in goodwill related to divestitures(18,608)(8,784)
Goodwill at the end of the period$433,484 $414,859 
During the nine months ended September 30, 2025, we allocated $18.6 million of goodwill to the sale of nine funeral homes and four cemeteries which was recorded in Net loss on divestitures and impairment charges on our Consolidated Statements of Operations, of which $16.9 million was allocated to our funeral home segment and $1.7 million was allocated to our cemetery segment.
During the nine months ended September 30, 2024, we allocated $8.8 million of goodwill to the sale of six funeral homes and one cemetery which was recorded in Net loss on divestitures and impairment charges on our Consolidated Statements of Operations, of which $7.8 million was allocated to our funeral homes segment and $1.0 million was allocated to our cemetery segment.