Carriage Services (CSV) 10-Q 26 Apr 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	Apr. 21, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	CARRIAGE SERVICES INC
Entity Central Index Key	1,016,281
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		16,703,351

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 806	$ 3,286
Accounts receivable, net of allowance for bad debts of $1,071 in 2016 and $1,057 in 2017	17,712	18,860
Inventories	6,313	6,147
Prepaid expenses	2,426	2,640
Other current assets	106	2,034
Total current assets	27,363	32,967
Preneed cemetery trust investments	69,975	69,696
Preneed funeral trust investments	89,104	89,240
Preneed receivables, net of allowance for bad debts of $2,166 in 2016 and $2,132 in 2017	30,839	30,383
Receivables from preneed trusts	14,652	14,218
Property, plant and equipment, net of accumulated depreciation of $110,509 in 2016 and $113,325 in 2017	234,416	235,113
Cemetery property, net of accumulated amortization of $34,194 in 2016 and $34,961 in 2017	76,543	76,119
Goodwill	275,487	275,487
Intangible and other non-current assets	14,878	14,957
Cemetery perpetual care trust investments	47,716	46,889
Total assets	880,973	885,069
Current liabilities:
Current portion of long-term debt and capital lease obligations	14,265	13,267
Accounts payable	7,419	10,198
Other liabilities	3,285	717
Accrued liabilities	11,394	20,091
Total current liabilities	36,363	44,273
Long-term debt, net of current portion	133,741	137,862
Revolving credit facility	64,011	66,542
Convertible subordinated notes due 2021	120,760	119,596
Obligations under capital leases, net of current portion	2,580	2,630
Deferred preneed cemetery revenue	55,156	54,631
Deferred preneed funeral revenue	33,981	33,198
Deferred tax liability	40,717	40,555
Other long-term liabilities	1,798	2,567
Deferred preneed cemetery receipts held in trust	69,975	69,696
Deferred preneed funeral receipts held in trust	89,104	89,240
Care trusts’ corpus	47,250	46,290
Total liabilities	695,436	707,080
Commitments and contingencies
Stockholders’ equity:
Common stock, $.01 par value; 80,000,000 shares authorized and 22,490,855 and 22,552,667 shares issued at December 31, 2016 and March 31, 2017, respectively	226	225
Additional paid-in capital	215,527	215,064
Retained earnings	30,050	22,966
Treasury stock, at cost; 5,849,316 shares at December 31, 2016 and March 31, 2017	(60,266)	(60,266)
Total stockholders’ equity	185,537	177,989
Total liabilities and stockholders’ equity	$ 880,973	$ 885,069

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for bad debts of $1,071 in 2016 and $1,057 in 2017	$ 1,057	$ 1,071
Preneed receivables, net of allowance for bad debts of $2,166 in 2016 and $2,132 in 2017	2,132	2,166
Property, plant and equipment, net of accumulated depreciation of $110,509 in 2016 and $113,325 in 2017	113,325	110,509
Cemetery property, accumulated amortization	$ 34,961	$ 34,194
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	80,000,000	80,000,000
Common stock, shares issued	22,552,667	22,490,855
Treasury stock, shares	5,849,316	5,849,316

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Segment Reporting Information [Line Items]
Total revenues	$ 68,157	$ 63,331
Field costs and expenses:
Total field costs and expenses	45,065	42,028
Depreciation and amortization	3,471	3,336
Regional and unallocated funeral and cemetery costs	2,954	3,049
Gross profit	23,092	21,303
Corporate costs and expenses:
General, administrative and other	6,847	9,247
Home office depreciation and amortization	376	398
Total corporate costs and expenses	7,223	9,645
Operating income	15,869	11,658
Interest expense	(3,029)	(2,851)
Accretion of discount on convertible subordinated notes	(1,037)	(927)
Loss on early extinguishment of debt	0	(567)
Other, net	3	305
Income before income taxes	11,806	7,618
Provision for income taxes	(4,722)	(3,047)
Net income	$ 7,084	$ 4,571
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.42	$ 0.27
Continuing operations (in dollars per Share)	0.39	0.27
Dividends declared per common share (in dollars per Share)	$ 0.050	$ 0.025
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	16,597	16,459
Diluted (in Shares)	18,082	16,650
Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 54,211	$ 49,302
Field costs and expenses:
Total field costs and expenses	30,429	27,781
Corporate costs and expenses:
Income before income taxes	18,822	16,729
Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	13,946	14,029
Field costs and expenses:
Total field costs and expenses	8,211	7,862
Corporate costs and expenses:
Income before income taxes	$ 4,212	$ 4,249

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statement of Cash Flows [Abstract]
Net Income (Loss) Available to Common Stockholders, Basic	$ 7,084	$ 4,571
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,847	3,734
Provision for losses on accounts receivable	389	523
Stock-based compensation expense	836	1,297
Deferred income tax (benefit) expense	162	379
Amortization of deferred financing costs	203	221
Accretion of discount on convertible subordinated notes	1,037	927
Loss on early extinguishment of debt	0	567
Net (gain) loss on sale and disposal of other assets	155	(187)
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables	303	(479)
Inventories and other current assets	1,976	(727)
Intangible and other non-current assets	80	230
Preneed funeral and cemetery trust investments	(1,404)	7,560
Accounts payable	(2,778)	(1,755)
Accrued and other liabilities	(6,142)	344
Deferred preneed funeral and cemetery revenue	1,308	(568)
Deferred preneed funeral and cemetery receipts held in trust	1,103	(6,404)
Net cash provided by operating activities	8,159	10,233
Cash flows from investing activities:
Acquisitions and land for new construction	0	(2,685)
Net proceeds from the sale of other assets	0	555
Capital expenditures	(3,730)	(3,595)
Net cash used in investing activities	(3,730)	(5,725)
Cash flows from financing activities:
Borrowings from the revolving credit facility	18,800	11,500
Payments against the revolving credit facility	(21,400)	(50,100)
Payments against the revolving credit facility	0	39,063
Payments against the term loan	(2,813)	(2,813)
Payments on other long-term debt and obligations under capital leases	(368)	(321)
Payments on contingent consideration recorded at acquisition date	(101)	0
Proceeds from the exercise of stock options and employee stock purchase plan contributions	315	228
Taxes paid on restricted stock vestings and exercise of non-qualified options	(509)	(491)
Dividends paid on common stock	(833)	(415)
Payment of loan origination costs related to the credit facility	0	(717)
Excess tax deficiency of equity compensation	0	(106)
Net cash used in financing activities	(6,909)	(4,172)
Net increase (decrease) in cash and cash equivalents	(2,480)	336
Cash and cash equivalents at beginning of period	3,286
Cash and cash equivalents at end of period	$ 806	$ 871

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company Carriage Services, Inc. (“Carriage,” the “Company,” “we,” “us,” or “our”) is a leading provider of deathcare services and merchandise in the United States. As of March 31, 2017 , we operated 171 funeral homes in 28 states and 32 cemeteries in 11 states. Our operations are reported in two business segments: Funeral Home Operations and Cemetery Operations. Our funeral homes offer a complete range of high value personal services to meet a family’s funeral needs, including consultation, the removal and preparation of remains, the sale of caskets and related funeral merchandise, the use of funeral home facilities for visitation and remembrance services and transportation services. Our cemeteries provide interment rights (grave sites and mausoleum spaces) and related merchandise, such as markers and outer burial containers both on an at-need and preneed basis. Principles of Consolidation and Interim Condensed Disclosures Our unaudited consolidated financial statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Our interim consolidated financial statements are unaudited but include all adjustments, which consist of normal, recurring accruals, that are necessary for a fair presentation of our financial position and results of operations as of and for the interim periods presented. Our unaudited consolidated financial statements have been prepared in a manner consistent with the accounting principles described in our Annual Report on Form 10-K for the year ended December 31, 2016 unless otherwise disclosed herein, and should be read in conjunction therewith. Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation with no effect on our previously reported results of operations, consolidated financial position, or cash flows. Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Use of Estimates The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. On an ongoing basis, we evaluate our estimates and judgments, including those related to revenue recognition, realization of accounts receivable, goodwill, intangible assets, property and equipment and deferred tax assets and liabilities. We base our estimates on historical experience, third-party data and assumptions that we believe to be reasonable under the circumstances. The results of these considerations form the basis for making judgments about the amount and timing of revenues and expenses, the carrying value of assets and the recorded amounts of liabilities. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance, as there can be no assurance that our results of operations will be consistent from year to year. Funeral and Cemetery Operations We record the revenue from sales of funeral and cemetery merchandise and services when the merchandise is delivered or the service is performed. Cemetery interment rights are recorded as revenue in accordance with the accounting provisions for real estate sales. This method provides for the recognition of revenue in the period in which the customer’s cumulative payments exceed 10% of the interment right contract price. Interment right costs, which include real property and other costs related to cemetery development, are expensed using the specific identification method in the period in which the sale of the interment right is recognized as revenue. We recorded amortization expense for cemetery property of approximately $1.0 million and $0.8 million for the three months ended March 31, 2016 and 2017 , respectively. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements. Allowances for bad debts and customer cancellations are provided at the date that the sale is recognized as revenue and are based on our historical experience. We also monitor changes in delinquency rates and provide additional bad debt and cancellation reserves when warranted. When preneed sales of funeral services and merchandise are funded through third-party insurance policies, we earn a commission on the sale of the policies. Insurance commissions are recognized as revenues at the point at which the commission is no longer subject to refund, which is typically one year after the policy is issued. Preneed selling costs consist of sales commissions that we pay our sales counselors and other direct related costs of originating preneed sales contracts. These costs are expensed when incurred. Trust management fees are earned by us for investment management and advisory services that are provided by our wholly-owned registered investment advisor (“CSV RIA”). As of March 31, 2017 , CSV RIA provided these services to two institutions, which have custody of 79% of our trust assets, for a fee based on the market value of trust assets. Under state trust laws, we are allowed to charge the trust a fee for advising on the investment of the trust assets and these fees are recognized as income in the period in which services are provided. Accounts receivable included approximately $8.7 million and $7.4 million of funeral receivables at December 31, 2016 and March 31, 2017 , respectively, and $9.9 million and $10.1 million of cemetery receivables at December 31, 2016 and March 31, 2017 , respectively. Accounts receivable also included minor amounts of other receivables. Non-current preneed receivables represent payments expected to be received beyond one year from the balance sheet date. Non-current preneed receivables consisted of approximately $7.8 million and $8.0 million of funeral receivables at December 31, 2016 and March 31, 2017 , respectively, and $22.6 million and $22.8 million of cemetery receivables at December 31, 2016 and March 31, 2017 , respectively. Bad debt expense totaled approximately $0.5 million and $0.4 million for the three months ended March 31, 2016 and 2017 , respectively. Property, Plant and Equipment Property, plant and equipment (including equipment under capital leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment (including equipment under capital leases) is computed based on the straight-line method. Property, plant and equipment was comprised of the following at December 31, 2016 and March 31, 2017 : December 31, 2016 March 31, 2017 (in thousands) Land $ 73,744 $ 73,264 Buildings and improvements 195,214 196,670 Furniture, equipment and automobiles 76,664 77,807 Property, plant and equipment, at cost 345,622 347,741 Less: accumulated depreciation (110,509 ) (113,325 ) Property, plant and equipment, net $ 235,113 $ 234,416 We recorded depreciation expense of approximately $2.7 million and $3.1 million for the three months ended March 31, 2016 and 2017 , respectively. During the first quarter of 2016 , we acquired real estate for $2.7 million for funeral home expansion projects. Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral home businesses. The funeral segment reporting units consist of our East, Central and West regions in the United States. Goodwill is tested annually for impairment by assessing the fair value of each of our reporting units, using information as of August 31 st each year. Our intent is to perform the quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise. We conducted qualitative assessments in 2014 and 2015; however, for our 2016 annual impairment test, we performed the two-step goodwill quantitative impairment test. Effective January 1, 2017, we adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”), Intangibles (Topic 350): Goodwill and Other. The guidance simplifies subsequent measurement of goodwill and eliminates Step 2 from the goodwill impairment test, which should reduce the cost and complexity of evaluating goodwill for impairment. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. Instead, impairment is defined as the amount by which the carrying value of the reporting unit exceeds its fair value, up to the total amount of goodwill. In addition to our annual review, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value of a reporting unit may be greater than fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant adverse changes in the business climate which may be indicated by a decline in our market capitalization or decline in operating results. No such events or changes occurred between our testing date and reporting period to trigger a subsequent impairment review. No impairments were recorded to our goodwill during the three months ended March 31, 2016 and 2017 . Stock Plans and Stock-Based Compensation We have stock-based employee and director compensation plans under which we grant restricted stock, stock options and performance awards. We also have an employee stock purchase plan (“ESPP”). We recognize compensation expense in an amount equal to the fair value of the stock-based awards expected to vest or to be purchased over the requisite service period. Fair value is determined on the date of the grant. The fair value of restricted stock is determined using the stock price on the grant date. The fair value of options or awards containing options is determined using the Black-Scholes valuation model. The fair value of the performance awards related to Relative Shareholder Return performance is determined using a Monte-Carlo simulation pricing model. The fair value of the performance awards related to internal performance metrics is determined using the stock price on the grant date. The fair value of the ESPP is determined based on the discount element offered to employees and the embedded option element, which is determined using an option calculation model. Effective January 1, 2017, we adopted the FASB’s ASU, Compensation: (Topic 718): Stock Compensation . The guidance simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance requires that previously unrecognized excess tax benefits should be recognized on a modified retrospective basis. Entities are required to record a deferred tax asset for previously unrecognized excess tax benefits outstanding as of the beginning of the annual period of adoption, with a cumulative-effect adjustment to retained earnings. At January 1, 2017, we performed an analysis for unrecognized excess tax benefits and deficiencies and determined that there were no adjustments to retained earnings, as there are no unrecognized excess tax benefits. The guidance also requires that all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) should be recognized as income tax expense or benefit in the income statement on a prospective basis. The tax effects of exercised or vested awards should be treated as discrete items in the reporting period in which they occur. For the three months ended March 31, 2017 , the excess tax benefits related to share-based payments were immaterial to our Consolidated Financial Statements. In addition, excess tax benefits related to share-based payments are now included in operating cash flows rather than financing cash flows. The guidance also allows for a one-time accounting policy election to either account for forfeitures as they occur or continue to estimate forfeitures as required by current guidance. The Company has elected to continue estimating forfeitures under the current guidance. The guidance also requires that the presentation of employee taxes paid when an employer withholds shares for tax-withholding purposes should be classified as a financing activity on the statement of cash flows and applied retrospectively. This resulted in $0.5 million of employee taxes paid from withheld shares being presented as financing activities on our Consolidated Statement of Cash Flows for both the three months ended March 31, 2016 and 2017 . Prior to January 1, 2017, these amounts were presented as operating activities on our Consolidated Statement of Cash Flows. We adopted all of the provisions of this amendment in accordance with the transition requirements and it did not have a material effect on our Consolidated Financial Statements. See Note 11 to the Consolidated Financial Statements included herein for additional information on our stock-based compensation plans. Income Taxes We and our subsidiaries file a consolidated U.S. federal income tax return, separate income tax returns in 15 states in which we operate and combined or unitary income tax returns in 13 states in which we operate. We record deferred taxes for temporary differences between the tax basis and financial reporting basis of assets and liabilities. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more likely than not that the tax benefits will be realized. We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured and derecognized in financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheets. Income tax expense was $3.0 million for the three months ended March 31, 2016 compared to $4.7 million for the three months ended March 31, 2017 . We recorded income taxes at the estimated effective rate of 40.0% for both the three months ended March 31, 2016 and 2017 . Subsequent Events Management evaluated events and transactions during the period subsequent to March 31, 2017 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	3 Months Ended
	Mar. 31, 2017
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Revenue Recognition In May 2014, the FASB issued ASU, Revenue from Contracts with Customers (Topic 606). FASB Accounting Standards Codification (“ASC”) Topic 606 supersedes the revenue recognition requirements under Topic 605, Revenue Recognition , and most industry-specific guidance throughout the Industry Topics of the ASC. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which an entity expects to be entitled in exchange for those goods or services. Under the new guidance, an entity is required to perform the following five steps: (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. The new guidance will significantly enhance comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets. Additionally, the guidance requires improved disclosures as to the nature, amount, timing and uncertainty of revenue that is recognized. On July 9, 2015, the FASB deferred the effective date by one year to annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2018. We expect the adoption of this new accounting standard to affect our accounting for cemetery interment rights. Currently, our sales of cemetery interment rights are recorded as revenue in accordance with the retail land sales provisions for accounting for sales of real estate. This method provides for the recognition of revenue in the period in which the customer’s cumulative payments exceed 10% of the contract price related to the interment right. Under the new accounting standard, we will recognize the revenue in the period in which the sale occurs, irrespective of the cumulative payments received. The impact of this is not expected to have a material impact on our Consolidated Financial Statements. Upon revenue recognition, management will book an allowance for contract cancellations based on our previous experience of cancellations and as such will reflect a one-time catch up for the allowance at January 1, 2018, which is not expected to have a material impact on our Consolidated Financial Statements. Costs related to the sales of interment rights, which include real property and other costs related to cemetery development activities, will continue to be charged to operations using the specific identification method in the period in which the sale of the interment right is recognized as revenue. We do not expect the adoption of this accounting standard to materially affect our accounting for other revenue streams. We are currently modifying our financial systems to provide accounting under the new method in addition to our current method and do not anticipate any business disruption related to adopting this guidance. We are continually evaluating the impact on our Consolidated Financial Statements with more recent financial information. Business Combinations In January 2017, the FASB issued ASU, Business Combinations (Topic 805): Clarifying the Definition of a Business. This ASU applies to all entities that must determine whether they have acquired or sold a business. The amendments in this ASU clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU is effective for fiscal years beginning after December 15, 2017, including the interim periods within those periods, with earlier application permitted. Our adoption of this ASU for our fiscal year beginning January 1, 2018 is not expected to have a material effect on our Consolidated Financial Statements. Cash Flows In August 2016, the FASB issued ASU, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU applies to all entities that are required to present a statement of cash flows under Topic 230. The amendments provide guidance on eight specific cash flow issues and includes clarification on how these items should be classified in the statement of cash flows and is designed to help eliminate diversity in practice as to where items are classified in the cash flow statement. In November 2016, the FASB issued additional guidance on this topic that requires amounts generally described as restricted cash and restricted cash equivalents to be included with cash and cash equivalents when reconciling the statement of cash flows. This ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with earlier application permitted for all entities. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2018 and are currently evaluating the impact the adoption of this new accounting standard will have on our Consolidated Financial Statements. Financial Instruments In January 2016, the FASB issued ASU, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The amendments in this ASU address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments and apply to all entities that hold financial assets or owe financial liabilities. The amendments in this ASU also simplify the impairment assessment of equity investments without readily determinable fair values by requiring assessment for impairment qualitatively at each reporting period. That impairment assessment is similar to the qualitative assessment for long-lived assets, goodwill, and indefinite-lived intangible assets. This ASU is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, with earlier application permitted for financial statements that have not been issued. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2018 and are currently evaluating the impact the adoption of this new accounting standard will have on our Consolidated Financial Statements. In June 2016, the FASB issued ASU, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This ASU applies to all entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The main objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. This amendment replaces the incurred loss impairment methodology in the current standard with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with earlier application permitted for all entities. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2020 and are currently evaluating the impact the adoption of this new accounting standard will have on our Consolidated Financial Statements. Leases In February 2016, the FASB issued ASU, Leases (Topic 842). This ASU addresses certain aspects of recognition, presentation, and disclosure of leases and applies to all entities that enter into a lease, with some specified scope exemptions. The amendments in this ASU aim to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This ASU is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years, with earlier application permitted for all entities. Both lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach, which recognizes the cumulative effect of initially applying the standard as an adjustment to retained earnings at the date of initial application. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2019 and are currently evaluating the impact the adoption of this new accounting standard will have on our Consolidated Financial Statements.

Preneed Trust Investments

Preneed Trust Investments	3 Months Ended
	Mar. 31, 2017
Preneed Trust Investments [Abstract]
PRENEED TRUST INVESTMENTS	PRENEED TRUST INVESTMENTS Preneed Cemetery Trust Investments Preneed cemetery trust investments represent trust fund assets that we are permitted to withdraw as services and merchandise are provided to customers. Preneed cemetery contracts are secured by payments from customers, less retained amounts not required to be deposited into trust. Preneed cemetery trust investments can be reduced by the trust earnings we have been allowed to withdraw in certain states prior to our performance. The components of Preneed cemetery trust investments on our Consolidated Balance Sheets at December 31, 2016 and March 31, 2017 were as follows (in thousands): December 31, 2016 March 31, 2017 Preneed cemetery trust investments, at market value $ 71,834 $ 72,109 Less: allowance for contract cancellation (2,138 ) (2,134 ) Preneed cemetery trust investments, net $ 69,696 $ 69,975 Upon cancellation of a preneed cemetery contract, a customer is generally entitled to receive a refund of the corpus, and in some instances, a portion of all of the earnings held in trust. In certain jurisdictions, we may be obligated to fund any shortfall if the amounts deposited by the customer exceed the funds in trust, including investment income. As a result, when realized or unrealized losses of a trust result in the trust being underfunded, we assess whether we are responsible for replenishing the corpus of the trust, in which case a loss provision is recorded. At March 31, 2017 , none of our preneed cemetery trust investments were underfunded. Earnings from our preneed cemetery trust investments are recognized as revenue when a service is performed or merchandise is delivered. Trust management fees charged by CSV RIA are included in revenue in the period in which they are earned. Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash and common stock. Where quoted market prices are not available for the specific security, fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are fixed income securities, including municipal bonds, foreign debt, corporate debt, preferred stocks, mortgage-backed securities and fixed income mutual funds, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 in the three months ended March 31, 2017 . There are no Level 3 investments in the preneed cemetery trust investment portfolio. See Note 7 to the Consolidated Financial Statements included herein for further information on the fair value measurement and the three-level hierarchy. The cost and fair market values associated with preneed cemetery trust investments at March 31, 2017 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 9,100 $ — $ — $ 9,100 Fixed income securities: Municipal bonds 2 494 8 (33 ) 469 Foreign debt 2 6,121 235 (420 ) 5,936 Corporate debt 2 19,699 1,161 (1,027 ) 19,833 Preferred stock 2 16,224 34 (728 ) 15,530 Mortgage-backed securities 2 1,068 336 (13 ) 1,391 Common stock 1 17,228 2,708 (2,206 ) 17,730 Mutual funds: Fixed Income 2 1,216 120 — 1,336 Trust securities $ 71,150 $ 4,602 $ (4,427 ) $ 71,325 Accrued investment income $ 784 $ 784 Preneed cemetery trust investments $ 72,109 Market value as a percentage of cost 100.2 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 167 Due in one to five years 4,603 Due in five to ten years 4,374 Thereafter 34,015 Total $ 43,159 The cost and fair market values associated with preneed cemetery trust investments at December 31, 2016 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 10,852 $ — $ — $ 10,852 Fixed income securities: Municipal bonds 2 496 18 (4 ) 510 Foreign debt 2 7,574 160 (656 ) 7,078 Corporate debt 2 20,621 1,569 (1,123 ) 21,067 Preferred stock 2 16,287 8 (947 ) 15,348 Mortgage-backed securities 2 949 372 (4 ) 1,317 Common stock 1 13,250 2,191 (1,838 ) 13,603 Mutual funds: Fixed income 1,223 107 — 1,330 Trust securities $ 71,252 $ 4,425 $ (4,572 ) $ 71,105 Accrued investment income $ 729 $ 729 Preneed cemetery trust investments $ 71,834 Market value as a percentage of cost 99.8 % We determine whether or not the assets in the preneed cemetery trust investments have an other-than-temporary impairment on a security-by-security basis. This assessment is made based upon a number of criteria, including the length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis of the investment due to an other-than-temporary impairment is likewise recorded as a reduction in Deferred preneed cemetery receipts held in trust on our Consolidated Balance Sheets. In the three months ended March 31, 2016 , we recorded a $0.7 million impairment for other-than-temporary declines in the fair value related to unrealized losses on certain investments. We did no t record any impairments in the three months ended March 31, 2017 . There is no impact on earnings until such time that the loss is realized in the trusts, allocated to preneed contracts and the services are performed or the merchandise is delivered, causing the contract to be withdrawn from the trust in accordance with state regulations. At March 31, 2017 , we had certain investments within our preneed cemetery trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature. Our cemetery merchandise and service trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2017 are shown in the following table (in thousands): March 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Municipal bonds $ 399 $ (33 ) $ — $ — $ 399 $ (33 ) Foreign debt 845 (20 ) 2,553 (400 ) 3,398 (420 ) Corporate debt 7,146 (529 ) 1,715 (498 ) 8,861 (1,027 ) Preferred stock 1,933 (64 ) 11,750 (664 ) 13,683 (728 ) Mortgage-backed securities 270 (13 ) — — 270 (13 ) Common stock 4,652 (419 ) 3,196 (1,787 ) 7,848 (2,206 ) Total temporary impaired securities $ 15,245 $ (1,078 ) $ 19,214 $ (3,349 ) $ 34,459 $ (4,427 ) Our cemetery merchandise and service trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2016 are shown in the following table (in thousands): December 31, 2016 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Municipal bonds $ 228 $ (4 ) $ — $ — $ 228 $ (4 ) Foreign debt 2,523 (180 ) 2,868 (475 ) 5,391 (655 ) Corporate debt 6,939 (233 ) 2,168 (890 ) 9,107 (1,123 ) Preferred stock 3,217 (121 ) 11,635 (826 ) 14,852 (947 ) Mortgage-backed securities 51 (5 ) — — 51 (5 ) Common stock 2,608 (202 ) 3,385 (1,636 ) 5,993 (1,838 ) Total temporary impaired securities $ 15,566 $ (745 ) $ 20,056 $ (3,827 ) $ 35,622 $ (4,572 ) Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Investment income $ 291 $ 589 Realized gains 108 820 Realized losses (2,480 ) (383 ) Expenses and taxes (343 ) (545 ) Decrease (increase) in deferred preneed cemetery receipts held in trust 2,424 (481 ) $ — $ — Purchases and sales of investments in the preneed cemetery trusts for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Purchases $ (10,892 ) $ (7,609 ) Sales $ 7,354 $ 5,982 Preneed Funeral Trust Investments Preneed funeral trust investments represent trust fund assets that we are permitted to withdraw as services and merchandise are provided to customers. Preneed funeral contracts are secured by payments from customers, less retained amounts not required to be deposited into trust. Preneed funeral trust investments are reduced by the trust earnings we have been allowed to withdraw in certain states prior to our performance. The components of Preneed funeral trust investments on our Consolidated Balance Sheets at December 31, 2016 and March 31, 2017 were as follows (in thousands): December 31, 2016 March 31, 2017 Preneed funeral trust investments, at market value $ 91,980 $ 91,825 Less: allowance for contract cancellation (2,740 ) (2,721 ) Preneed funeral trust investments, net $ 89,240 $ 89,104 Upon cancellation of a preneed funeral contract, a customer is generally entitled to receive a refund of the corpus and in some instances, a portion of all earnings held in trust. In certain jurisdictions, we may be obligated to fund any shortfall if the amounts deposited by the customer exceed the funds in trust, including investment income. As a result, when realized or unrealized losses of a trust result in the trust being underfunded, we assess whether we are responsible for replenishing the corpus of the trust, in which case a loss provision is recorded. At March 31, 2017 , none of our preneed funeral trust investments were underfunded. Earnings from our preneed funeral trust investments are recognized as revenue when a service is performed or merchandise is delivered. Trust management fees charged by CSV RIA are included in revenue in the period in which they are earned. Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash, U.S. treasury debt and common stock. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are fixed income securities including U.S treasury debt, municipal bonds, foreign debt, corporate debt, preferred stocks, mortgage-backed securities and fixed income mutual funds and other investments, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 for the three months ended March 31, 2017 . There are no Level 3 investments in the preneed funeral trust investment portfolio. See Note 7 to the Consolidated Financial Statements included herein for further information on the fair value measurement and the three-level hierarchy. The cost and fair market values associated with preneed funeral trust investments at March 31, 2017 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 20,471 $ — $ — $ 20,471 Fixed income securities: U.S treasury debt 1 1,491 18 (7 ) 1,502 Municipal bonds 2 446 9 (32 ) 423 Foreign debt 2 6,159 249 (438 ) 5,970 Corporate debt 2 20,736 1,195 (1,018 ) 20,913 Preferred stock 2 16,996 103 (748 ) 16,351 Mortgage-backed securities 2 1,291 363 (14 ) 1,640 Common stock 1 17,551 2,818 (2,242 ) 18,127 Mutual funds: Fixed income 2 2,088 130 (60 ) 2,158 Other investments 2 3,458 — — 3,458 Trust securities $ 90,687 $ 4,885 $ (4,559 ) $ 91,013 Accrued investment income $ 812 $ 812 Preneed funeral trust investments $ 91,825 Market value as a percentage of cost 100.4 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 180 Due in one to five years 6,067 Due in five to ten years 4,697 Thereafter 35,855 Total $ 46,799 The cost and fair market values associated with preneed funeral trust investments at December 31, 2016 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 22,787 $ — $ — $ 22,787 Fixed income securities: U.S. treasury debt 1 1,491 21 (10 ) 1,502 Municipal bonds 2 447 17 (4 ) 460 Foreign debt 2 7,692 170 (677 ) 7,185 Corporate debt 2 21,454 1,566 (1,134 ) 21,886 Preferred stock 2 17,037 64 (970 ) 16,131 Mortgage-backed securities 2 1,165 400 (5 ) 1,560 Common stock 1 13,675 2,256 (1,850 ) 14,081 Mutual funds: Fixed income 2 2,124 115 (66 ) 2,173 Other investments 2 3,463 — — 3,463 Trust securities $ 91,335 $ 4,609 $ (4,716 ) $ 91,228 Accrued investment income $ 752 $ 752 Preneed funeral trust investments $ 91,980 Market value as a percentage of cost 99.9 % We determine whether or not the assets in the preneed funeral trust investments have other-than-temporary impairments on a security-by-security basis. This assessment is made based upon a number of criteria including the length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis of the investment due to an other-than-temporary impairment is likewise recorded as a reduction to Deferred preneed funeral receipts held in trust on our Consolidated Balance Sheets. In the three months ended March 31, 2016 , we recorded a $0.8 million impairment for other-than-temporary declines in the fair value related to unrealized losses on certain investments. We did no t record any impairments in the three months ended March 31, 2017 . There is no impact on earnings until such time that the loss is realized in the trusts, allocated to preneed contracts and the services are performed or the merchandise is delivered, causing the contract to be withdrawn from the trust in accordance with state regulations. At March 31, 2017 , we had certain investments within our preneed funeral trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature. Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2017 are shown in the following table (in thousands): March 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. treasury debt $ 836 $ (7 ) $ — $ — $ 836 $ (7 ) Municipal bonds 349 (32 ) — — 349 (32 ) Foreign debt 854 (22 ) 2,581 (416 ) 3,435 (438 ) Corporate debt 7,211 (510 ) 1,790 (508 ) 9,001 (1,018 ) Preferred stock 2,046 (68 ) 11,881 (680 ) 13,927 (748 ) Mortgage-backed securities 290 (13 ) 10 (1 ) 300 (14 ) Mutual funds: Equity 4,781 (439 ) 3,188 (1,803 ) 7,969 (2,242 ) Fixed income 85 (4 ) 631 (56 ) 716 (60 ) Total temporary impaired securities $ 16,452 $ (1,095 ) $ 20,081 $ (3,464 ) $ 36,533 $ (4,559 ) Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2016 are shown in the following table (in thousands): December 31, 2016 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. treasury debt $ 834 $ (10 ) $ — $ — $ 834 $ (10 ) Municipal bonds 244 (5 ) — — 244 (5 ) Foreign debt 2,654 (186 ) 2,905 (490 ) 5,559 (676 ) Corporate debt 6,977 (215 ) 2,234 (919 ) 9,211 (1,134 ) Preferred stock 3,420 (128 ) 11,750 (842 ) 15,170 (970 ) Mortgage-backed securities 55 (5 ) 11 (1 ) 66 (6 ) Mutual funds: Equity 2,795 (216 ) 3,390 (1,634 ) 6,185 (1,850 ) Fixed income 97 (7 ) 644 (58 ) 741 (65 ) Total temporary impaired securities $ 17,076 $ (772 ) $ 20,934 $ (3,944 ) $ 38,010 $ (4,716 ) Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Investment income $ 340 $ 591 Realized gains 144 824 Realized losses (2,396 ) (379 ) Expenses and taxes (247 ) (339 ) Decrease (increase) in deferred preneed funeral receipts held in trust 2,159 (697 ) $ — $ — Purchases and sales of investments in the preneed funeral trusts for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Purchases $ (11,407 ) $ (7,609 ) Sales $ 7,458 $ 6,002

Preneed Cemetery Receivables

Preneed Cemetery Receivables	3 Months Ended
	Mar. 31, 2017
Preneed Cemetery Receivables [Abstract]
PRENEED CEMETERY RECEIVABLES	PRENEED CEMETERY RECEIVABLES Preneed sales of cemetery interment rights and related products and services are usually financed through interest-bearing installment sales contracts, generally with terms of up to five years with such interest income reflected as Preneed cemetery finance charges . In substantially all cases, we receive an initial down payment at the time the contract is signed. At March 31, 2017 , our total financed preneed receivables were $39.1 million , of which $28.8 million and $10.3 million were for cemetery interment rights and for merchandise and services, respectively. These amounts are presented on our consolidated balance sheet as $11.4 million within Accounts receivable and $27.7 million within Preneed receivables and exclude unearned finance charges and allowance for contract cancellations. The unearned finance charges associated with these receivables were $5.7 million at both December 31, 2016 and March 31, 2017 . We determine an allowance for customer cancellations and refunds on contracts in which revenue has been recognized on sales of cemetery interment rights. We have a collections policy where past due notifications are sent to the customer beginning at 15 days past due and periodically thereafter until the contract is cancelled or payment is received. We reserve 100% of the receivables on contracts in which the revenue has been recognized and payments are 90 days past due or more, which was approximately 4.3% of the total receivables on recognized sales at March 31, 2017 . An allowance is recorded at the date that the contract is executed and periodically adjusted thereafter based upon actual collection experience at the business level. For the three months ended March 31, 2017 , the change in the allowance for contract cancellations was as follows (in thousands): March 31, 2017 Beginning balance $ 1,861 Write-offs and cancellations (336 ) Provision 255 Ending balance $ 1,780 The aging of past due financing receivables as of March 31, 2017 was as follows (in thousands): 31-60 Past Due 61-90 Past Due 91-120 Past Due >120 Past Due Total Past Due Current Total Financing Receivables Recognized revenue $ 671 $ 349 $ 142 $ 1,086 $ 2,248 $ 26,575 $ 28,823 Deferred revenue 210 108 56 343 717 9,576 10,293 Total contracts $ 881 $ 457 $ 198 $ 1,429 $ 2,965 $ 36,151 $ 39,116

Receivables from Preneed Trusts

Receivables from Preneed Trusts	3 Months Ended
	Mar. 31, 2017
Receivables From Preneed Trusts [Abstract]
RECEIVABLES FROM PRENEED TRUSTS	RECEIVABLES FROM PRENEED TRUSTS The receivables from preneed trusts represent assets in trusts which are controlled and operated by third parties in which we do not have a controlling financial interest ( less than 50% ) in the trust assets. We account for these investments at cost. As of December 31, 2016 and March 31, 2017 , receivables from preneed trusts were as follows (in thousands): December 31, 2016 March 31, 2017 Preneed trust funds, at cost $ 14,658 $ 15,105 Less: allowance for contract cancellation (440 ) (453 ) Receivables from preneed trusts, net $ 14,218 $ 14,652 The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations under preneed arrangements related to the preceding contracts at March 31, 2017 and December 31, 2016 . The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes the unrealized gains and losses on trust assets. The composition of the preneed trust funds at March 31, 2017 was as follows (in thousands): Historical Cost Basis Fair Value (in thousands) As of March 31, 2017 Cash and cash equivalents $ 3,629 $ 3,629 Fixed income investments 8,832 8,832 Mutual funds and common stocks 2,628 2,641 Annuities 16 16 Total $ 15,105 $ 15,118 The composition of the preneed trust funds at December 31, 2016 was as follows (in thousands): Historical Cost Basis Fair Value (in thousands) As of December 31, 2016 Cash and cash equivalents $ 3,378 $ 3,378 Fixed income investments 8,809 8,809 Mutual funds and common stocks 2,455 2,463 Annuities 16 16 Total $ 14,658 $ 14,666

Cemetery Perpetual Care Trust I

Cemetery Perpetual Care Trust Investments	3 Months Ended
	Mar. 31, 2017
Cemetery Perpetual Care Trust Investments [Abstract]
CEMETERY PERPETUAL CARE TRUST INVESTMENTS	CEMETERY PERPETUAL CARE TRUST INVESTMENTS Care trusts’ corpus on our Consolidated Balance Sheets represents the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2016 and March 31, 2017 were as follows (in thousands): December 31, 2016 March 31, 2017 Trust assets, at market value $ 46,889 $ 47,716 Obligations due from trust (599 ) (466 ) Care trusts’ corpus $ 46,290 $ 47,250 We are required by various state laws to pay a portion of the proceeds from the sale of cemetery property interment rights into perpetual care trust funds. The income earned from these perpetual care trusts offsets maintenance expenses for cemetery property and memorials. This trust fund income is recognized, as earned, in Revenues: Cemetery . Trust management fees charged by CSV RIA are included in revenue in the period in which they are earned. At March 31, 2017 , none of our cemetery perpetual care trust investments were underfunded. Where quoted prices are available in an active market, investments held by the trusts are classified as Level 1 investments pursuant to the three-level valuation hierarchy. Our Level 1 investments include cash and common stock. Where quoted market prices are not available for the specific security, then fair values are estimated by using quoted prices of similar securities in active markets or other inputs other than quoted prices that can corroborate observable market data. These investments are municipal bonds, foreign debt, corporate debt, preferred stock, mortgage-backed securities and fixed income mutual funds, all of which are classified within Level 2 of the valuation hierarchy. We review and update our fair value hierarchy classifications quarterly. There were no transfers between Levels 1 and 2 in the three months ended March 31, 2017 . There are no Level 3 investments in the cemetery perpetual care trust investment portfolio. See Note 7 to the Consolidated Financial Statements included herein for further information of the fair value measurement and the three-level valuation hierarchy. The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at March 31, 2017 (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 5,407 $ — $ — $ 5,407 Fixed income securities: Municipal bonds 2 367 5 (24 ) 348 Foreign debt 2 4,423 156 (273 ) 4,306 Corporate debt 2 13,400 743 (696 ) 13,447 Preferred stock 2 11,421 21 (515 ) 10,927 Mortgage-backed securities 2 650 205 (8 ) 847 Common stock 1 10,657 1,693 (1,411 ) 10,939 Mutual funds: Fixed Income 2 862 85 — 947 Trust securities $ 47,187 $ 2,908 $ (2,927 ) $ 47,168 Accrued investment income $ 548 $ 548 Cemetery perpetual care investments $ 47,716 Market value as a percentage of cost 100.0 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 102 Due in one to five years 2,903 Due in five to ten years 3,088 Thereafter 23,782 $ 29,875 The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2016 (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 6,522 $ — $ — $ 6,522 Fixed income securities: Municipal bonds 2 365 13 (3 ) 375 Foreign debt 2 5,100 99 (435 ) 4,764 Corporate debt 2 13,715 966 (821 ) 13,860 Preferred stock 2 11,323 5 (664 ) 10,664 Mortgage-backed securities 2 569 223 (3 ) 789 Common stock 1 8,259 1,382 (1,146 ) 8,495 Mutual funds: Fixed income 2 855 76 — 931 Trust securities $ 46,708 $ 2,764 $ (3,072 ) $ 46,400 Accrued investment income $ 489 $ 489 Cemetery perpetual care investments $ 46,889 Market value as a percentage of cost 99.3 % We determine whether or not the assets in the cemetery perpetual care trusts have an other-than-temporary impairment on a security-by-security basis. This assessment is made based upon a number of criteria including the length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If a loss is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair market value. Any reduction in the cost basis due to an other-than-temporary impairment is also recorded as a reduction to Care trusts’ corpus . In the three months ended March 31, 2016 , we recorded a $0.4 million impairment for other-than-temporary declines in the fair value related to unrealized losses on certain investments. We did no t record any impairments in the three months ended March 31, 2017 . There is no impact on earnings until such time that the loss is realized in the trusts, allocated to preneed contracts and the services are performed or the merchandise is delivered, causing the contract to be withdrawn from the trust in accordance with state regulations. At March 31, 2017 , we had certain investments within our perpetual care trust investments that had tax lots in loss positions for more than one year. Based on our analyses of these securities, the companies’ businesses and current market conditions, we determined that these investment losses were temporary in nature. Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended March 31, 2017 are shown in the following table (in thousands): March 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Municipal bonds $ 306 $ (24 ) $ — $ — $ 306 $ (24 ) Foreign debt 583 (13 ) 1,763 (260 ) 2,346 (273 ) Corporate debt 5,047 (335 ) 1,151 (361 ) 6,198 (696 ) Preferred stock 1,287 (41 ) 8,516 (474 ) 9,803 (515 ) Mortgage-backed securities 164 (8 ) — — 164 (8 ) Common stock 2,901 (268 ) 1,904 (1,143 ) 4,805 (1,411 ) Total temporary impaired securities $ 10,288 $ (689 ) $ 13,334 $ (2,238 ) $ 23,622 $ (2,927 ) Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended December 31, 2016 are shown in the following table (in thousands): December 31, 2016 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Municipal bonds $ 137 $ (3 ) $ — $ — $ 137 $ (3 ) Foreign debt 1,619 (120 ) 1,961 (315 ) 3,580 (435 ) Corporate debt 4,679 (152 ) 1,439 (669 ) 6,118 (821 ) Preferred stock 2,038 (77 ) 8,329 (587 ) 10,367 (664 ) Mortgage-backed securities 31 (3 ) — — 31 (3 ) Common stock 1,563 (121 ) 2,004 (1,025 ) 3,567 (1,146 ) Total temporary impaired securities $ 10,067 $ (476 ) $ 13,733 $ (2,596 ) $ 23,800 $ (3,072 ) Perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Realized gains $ 47 $ 281 Realized losses (1,249 ) (149 ) Decrease (increase) in care trusts’ corpus 1,202 (132 ) Total $ — $ — Perpetual care trust investment security transactions recorded in Revenues: Cemetery for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Investment income $ 1,476 $ 1,705 Realized gain, net (262 ) (499 ) Total $ 1,214 $ 1,206 Purchases and sales of investments in the perpetual care trusts for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Purchases $ (6,758 ) $ (5,012 ) Sales $ 4,748 $ 3,887

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS We evaluate our financial assets and liabilities for those financial assets and liabilities that meet the criteria of the disclosure requirements and fair value framework. The carrying values of cash and cash equivalents, trade receivables and trade payables approximate the fair values of those instruments due to the short-term nature of the instruments. The fair values of receivables on preneed funeral and cemetery contracts are impracticable to estimate because of the lack of a trading market and the diverse number of individual contracts with varying terms. Our long-term debt and Credit Facility (as defined in Note 9) are classified within Level 2 of the Fair Value Measurement hierarchy. The fair values of our long-term debt and Credit Facility approximate the carrying values of these instruments based on the index yields of similar securities compared to U.S. Treasury yield curves. The fair value of the convertible subordinated notes due 2021 was approximately $187.4 million at March 31, 2017 based on the last traded or broker quoted price. We identified investments in fixed income securities, common stock and mutual funds presented within the preneed and perpetual care trust investment categories on our Consolidated Balance Sheets as having met the criteria for fair value measurement. As of March 31, 2017 , we did not have any assets that had fair values determined by Level 3 inputs and no liabilities measured at fair value. We account for our investments as available-for-sale and measure them at fair value under the standards of financial accounting and reporting for investments in equity instruments that have readily determinable fair values and for all investments in debt securities. See Notes 3 and 6 to our Consolidated Financial Statements included herein for the fair value hierarchy levels of our trust investments.

Intangible and Other Non-Curren

Intangible and Other Non-Current Assets	3 Months Ended
	Mar. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Intangible and Other Non-Current Assets	INTANGIBLE AND OTHER NON-CURRENT ASSETS Intangibles and other non-current assets at December 31, 2016 and March 31, 2017 were as follows (in thousands): December 31, 2016 March 31, 2017 Prepaid agreements not-to-compete, net of accumulated amortization of $5,501 and $5,637, respectively $ 3,244 $ 3,173 Tradenames 11,663 11,663 Other 50 42 Intangible and other non-current assets $ 14,957 $ 14,878 Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years. Amortization expense was approximately $102,000 and $136,000 for the three months ended March 31, 2016 and 2017 , respectively. Our tradenames have indefinite lives and therefore are not amortized.

Long-Term Debt

Long-Term Debt	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Our long-term debt consisted of the following at December 31, 2016 and March 31, 2017 (in thousands): December 31, 2016 March 31, 2017 Revolving credit facility, secured, floating rate $ 67,700 $ 65,100 Term loan, secured, floating rate 138,750 135,937 Acquisition debt 12,245 11,937 Debt issuance costs, net of accumulated amortization of $4,138 and $4,214, respectively (1,270 ) (1,195 ) Less: current portion (13,021 ) (14,027 ) Total long-term debt $ 204,404 $ 197,752 As of March 31, 2017 , we had a $300 million secured bank credit facility with Bank of America, N.A., as Administrative Agent (the “Credit Agreement”), comprised of a $150 million revolving credit facility and a $150 million term loan (collectively, the “Credit Facility”). The Credit Facility also contains an accordion provision to borrow up to an additional $75 million in revolving loans, subject to certain conditions. The Credit Facility is collateralized by all personal property and funeral home real property in certain states. As of March 31, 2017 , we had outstanding borrowings under the revolving credit facility of $65.1 million and approximately $135.9 million was outstanding on the term loan. We have one letter of credit issued on November 30, 2016 and outstanding under the Credit Facility for approximately $2.0 million , bears interest at 2.125% and will expire on November 27, 2017. The letter of credit automatically renews annually and secures our obligations under our various self-insured policies. Outstanding borrowings under the Credit Facility bear interest at either a prime rate or a LIBOR rate, plus an applicable margin based upon our leverage ratio. As of March 31, 2017 , the prime rate margin was equivalent to 1.125% and the LIBOR margin was 2.125% . The weighted average interest rate on the Credit Facility for the three months ended March 31, 2017 was 2.9% . We were in compliance with the covenants contained in the Credit Agreement as of March 31, 2017 . The Credit Agreement contains key ratios that we must comply with include, a requirement to maintain a leverage ratio of no more than 3.5 to 1.00 and a covenant to maintain a fixed charge coverage ratio of no less than 1.20 to 1.00. As of March 31, 2017 , the leverage ratio was 2.75 to 1.00 and the fixed charge coverage ratio was 2.29 to 1.00. Amortization of debt issuance costs related to our Credit Facility was approximately $0.1 million for both the three months ended March 31, 2016 and 2017 . Debt issuance costs are being amortized over the term of the related debt using the effective interest method for our term loan and the straight-line method for our revolving credit facility. Acquisition debt consists of deferred purchase price and promissory notes payable to sellers.

Convertible Subordinated Notes

Convertible Subordinated Notes	3 Months Ended
	Mar. 31, 2017
Convertible Subordinated Notes [Abstract]
Convertible Subordinated Notes	CONVERTIBLE SUBORDINATED NOTES On March 19, 2014, we issued $143.75 million aggregate principal amount of 2.75% convertible subordinated notes due March 15, 2021 (the “Convertible Notes”). The Convertible Notes bear interest at 2.75% per year. Interest on the Convertible Notes began to accrue on March 19, 2014 and is payable semi-annually in arrears on March 15 and September 15 of each year. The carrying values of the liability and equity components of the Convertible Notes at December 31, 2016 and March 31, 2017 are reflected in our Consolidated Balance Sheets as follows (in thousands): December 31, 2016 March 31, 2017 Long-term liabilities: Principal amount $ 143,750 $ 143,750 Unamortized discount of liability component (21,887 ) (20,850 ) Convertible Notes issuance costs, net of accumulated amortization of $1,359 and $1,487, respectively $ (2,268 ) $ (2,140 ) Carrying value of the liability component $ 119,596 $ 120,760 Equity component carrying value $ 17,973 $ 17,973 The fair value of the Convertible Notes, which are Level 2 measurements, was approximately $187.4 million at March 31, 2017 . Interest expense on the Convertible Notes included contractual coupon interest expense of approximately $1.0 million for both the three months ended March 31, 2016 and 2017 . Amortization of debt issuance costs related to our Convertible Notes was approximately $0.1 million for both the three months ended March 31, 2016 and 2017 . Accretion of the discount on the Convertible Notes was $0.9 million and $1.0 million for the three months ended March 31, 2016 and 2017 , respectively. The initial conversion rate of the Convertible Notes, as of March 19, 2014, was 44.3169 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an initial conversion price of approximately $22.56 per share of common stock. The adjusted conversion rate of the Convertible Notes, in effect at March 31, 2017, is 44.4530 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an adjusted conversion price of approximately $22.50 per share of common stock. The unamortized discount and the unamortized debt issuance costs are being amortized using the effective interest method over the remaining term of the Convertible Notes. The effective interest rate on the unamortized discount and the debt issuance costs for both the three months ended March 31, 2016 and 2017 was 6.75% and 2.75% , respectively.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS ’ EQUITY Restricted Stock During the first quarter of 2017 , we issued a total of 22,250 restricted stock grants that vest over a three -year period with an aggregate grant date market value of approximately $0.6 million . During the three months ended March 31, 2016 and 2017 , we recorded $0.3 million and $0.2 million , respectively, of pre-tax compensation expense related to the vesting of restricted stock awards, which is included in general, administrative and other expenses. As of March 31, 2017 , we had approximately $1.3 million of total unrecognized compensation costs related to unvested restricted stock awards, which are expected to be recognized over a weighted average period of approximately 1.9 years. Stock Options As of March 31, 2017 , there were 1,977,406 stock options outstanding and 703,489 stock options which remain unvested. During the first quarter of 2017 , we granted 445,450 options to certain officers and key employees at a weighted average exercise price of $26.54 . These options will vest in one-fifth increments over a five -year period and have a ten -year term. The fair value of the total options granted during the first quarter of 2017 was approximately $3.2 million . We recorded pre-tax stock-based compensation expense for stock options totaling approximately $0.6 million and $0.5 million for the three months ended March 31, 2016 and 2017 , respectively. The fair value of the option grants were estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: March 21, 2017 Dividend yield 0.75 % Expected volatility 29.30 % Risk-free interest rate 1.96 % Expected life (years) 5.0 Black-Scholes value $7.13 Performance Awards During the first quarter of 2017 , we granted 101,040 performance awards to certain officers and key employees, payable in shares. These awards will vest (if at all) on December 31, 2021 provided that certain criteria surrounding Adjusted Consolidated EBITDA (Adjusted Earnings Before Interest Tax Depreciation and Amortization) and Adjusted Consolidated EBITDA Margin performance is achieved and the individual has remained continuously employed by Carriage through such date. The Adjusted Consolidated EBITDA performance represents 50% of the award and the Adjusted Consolidated EBITDA Margin performance represents 50% of the award. The fair value of these performance awards granted during the first quarter of 2017 was approximately $2.7 million . We recorded pre-tax compensation expense for performance awards totaling $27,000 and $55,000 for the three months ended March 31, 2016 and 2017 , respectively. Employee Stock Purchase Plan During the first quarter of 2017 , employees purchased a total of 13,639 shares of common stock through the ESPP at a weighted average price of $23.05 per share. We recorded pre-tax stock-based compensation expense for the ESPP totaling approximately $77,000 and $96,000 for the three months ended March 31, 2016 and 2017 , respectively. The fair value of the option to purchase shares under the ESPP is estimated on the date of grant (January 1 of each year) associated with the four quarterly purchase dates using the following assumptions: 2017 Dividend yield 0.77 % Expected volatility 18.82 % Risk-free interest rate 0.53%, 0.65%, 0.77%, 0.89% Expected life (years) 0.25, 0.50, 0.75, 1.00 Expected volatilities are based on the historical volatility during the previous twelve months of the underlying common stock. The risk-free rate for the quarterly purchase periods is based on the U.S. Treasury yields in effect at the time of the purchase. The expected life of the ESPP grants represents the calendar quarters from the beginning of the year to the purchase date (end of each quarter). Director Compensation We recorded approximately $124,000 and $90,000 of pre-tax compensation expense, which is included in general, administrative and other expenses, for the three months ended March 31, 2016 and 2017 , respectively, related to director compensation. Share Repurchase On February 25, 2016, our Board approved a share repurchase program authorizing us to purchase up to an aggregate of $25.0 million of our common stock in accordance with Rule 10b-18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). During the three months ended March 31, 2017 , we did not repurchase any shares of common stock pursuant to this share repurchase program. Cash Dividends On January 26, 2017 our Board declared a dividend of $0.050 per share, totaling approximately $0.8 million , which was paid on March 1, 2017 to record holders of our common stock as of February 13, 2017. During the first quarter of 2016, we paid a quarterly dividend of $0.025 per share, totaling approximately $0.4 million . Accumulated other comprehensive income Our components of accumulated other comprehensive income are as follows: Accumulated Other Comprehensive Income Balance at December 31, 2016 $ — Increase in net unrealized gains associated with available-for-sale securities of the trusts 482 Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus (482 ) Balance at March 31, 2017 $ —

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table sets forth the computation of the basic and diluted earnings per share for the three months ended March 31, 2016 and 2017 (in thousands, except per share data): For the Three Months Ended March 31, 2016 2017 Numerator for basic and diluted earnings per share: Net income $ 4,571 $ 7,084 Less: Earnings allocated to unvested restricted stock (41 ) (27 ) Income attributable to common stockholders $ 4,530 $ 7,057 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 16,459 16,597 Effect of dilutive securities: Stock options 191 395 Convertible subordinated notes — 1,090 Denominator for diluted earnings per common share - weighted average shares outstanding 16,650 18,082 Basic earnings per common share: $ 0.27 $ 0.42 Diluted earnings per common share: $ 0.27 $ 0.39 The fully diluted weighted average shares outstanding for the three months ended March 31, 2017 and the corresponding calculation of fully diluted earnings per share, include approximately 1,090,000 shares that would have been issued upon the conversion of our convertible subordinated notes as a result of the application of the if-converted method prescribed by the FASB ASC 260, Earnings Per Share . There were no shares for the three months ended March 31, 2016 that would have been issued upon conversion under the if-converted method. For the three months ended March 31, 2017 , no stock options were excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect. For the three months ended March 31, 2016 , 538,000 stock options were excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect.

Major Segments of Business

Major Segments of Business	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
MAJOR SEGMENTS OF BUSINESS	MAJOR SEGMENTS OF BUSINESS We conduct funeral and cemetery operations only in the United States. The following table presents revenues from operations, income (loss) from operations before income taxes and total assets by segment (in thousands): Funeral Cemetery Corporate Consolidated Revenues from operations: Three months ended March 31, 2017 $ 54,211 $ 13,946 $ — $ 68,157 Three months ended March 31, 2016 $ 49,302 $ 14,029 $ — $ 63,331 Income (loss) from operations before income taxes: Three months ended March 31, 2017 $ 18,822 $ 4,212 $ (11,228 ) $ 11,806 Three months ended March 31, 2016 $ 16,729 $ 4,249 $ (13,360 ) $ 7,618 Total assets: March 31, 2017 $ 633,224 $ 243,122 $ 4,627 $ 880,973 December 31, 2016 $ 634,145 $ 241,621 $ 9,303 $ 885,069

Supplementary Data

Supplementary Data	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Data	SUPPLEMENTARY DATA Balance Sheet The detail of certain balance sheet accounts as of December 31, 2016 and March 31, 2017 (in thousands): December 31, 2016 March 31, 2017 Other current assets: Income taxes receivable $ 1,932 $ — Other current assets 102 106 Total other current assets $ 2,034 $ 106 Current portion of long-term debt and capital lease obligations: Term note $ 11,250 $ 12,188 Acquisition debt 1,771 1,840 Capital leases 246 237 Total current portion of long-term debt and capital lease obligations $ 13,267 $ 14,265 Other current liabilities: Income taxes payable $ 509 $ 3,069 Deferred rent 208 216 Total other current liabilities $ 717 $ 3,285 Accrued liabilities: Accrued salaries and wages $ 4,005 1,331 Accrued incentive compensation 8,237 2,049 Accrued vacation 2,305 2,581 Accrued insurance 1,726 2,075 Accrued interest 1,235 192 Accrued ad valorem and franchise taxes 981 1,178 Accrued commissions 543 379 Other accrued liabilities 1,059 1,609 Total accrued liabilities $ 20,091 $ 11,394 Other long-term liabilities: Deferred rent $ 1,207 $ 1,149 Incentive compensation 575 — Contingent consideration 785 649 Total other long-term liabilities $ 2,567 $ 1,798

Basis Of Presentation And Sum20

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation and Interim Condensed Disclosures, Policy	Principles of Consolidation and Interim Condensed Disclosures Our unaudited consolidated financial statements include the Company and its subsidiaries. All intercompany balances and transactions have been eliminated. Our interim consolidated financial statements are unaudited but include all adjustments, which consist of normal, recurring accruals, that are necessary for a fair presentation of our financial position and results of operations as of and for the interim periods presented. Our unaudited consolidated financial statements have been prepared in a manner consistent with the accounting principles described in our Annual Report on Form 10-K for the year ended December 31, 2016 unless otherwise disclosed herein, and should be read in conjunction therewith.
Cash and Cash Equivalents, Policy	Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Use of Estimates, Policy	Use of Estimates The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. On an ongoing basis, we evaluate our estimates and judgments, including those related to revenue recognition, realization of accounts receivable, goodwill, intangible assets, property and equipment and deferred tax assets and liabilities. We base our estimates on historical experience, third-party data and assumptions that we believe to be reasonable under the circumstances. The results of these considerations form the basis for making judgments about the amount and timing of revenues and expenses, the carrying value of assets and the recorded amounts of liabilities. Actual results may differ from these estimates and such estimates may change if the underlying conditions or assumptions change. Historical performance should not be viewed as indicative of future performance, as there can be no assurance that our results of operations will be consistent from year to year.
Funeral and Cemetery Operations, Policy	Funeral and Cemetery Operations We record the revenue from sales of funeral and cemetery merchandise and services when the merchandise is delivered or the service is performed. Cemetery interment rights are recorded as revenue in accordance with the accounting provisions for real estate sales. This method provides for the recognition of revenue in the period in which the customer’s cumulative payments exceed 10% of the interment right contract price. Interment right costs, which include real property and other costs related to cemetery development, are expensed using the specific identification method in the period in which the sale of the interment right is recognized as revenue. We recorded amortization expense for cemetery property of approximately $1.0 million and $0.8 million for the three months ended March 31, 2016 and 2017 , respectively. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements. Allowances for bad debts and customer cancellations are provided at the date that the sale is recognized as revenue and are based on our historical experience. We also monitor changes in delinquency rates and provide additional bad debt and cancellation reserves when warranted. When preneed sales of funeral services and merchandise are funded through third-party insurance policies, we earn a commission on the sale of the policies. Insurance commissions are recognized as revenues at the point at which the commission is no longer subject to refund, which is typically one year after the policy is issued. Preneed selling costs consist of sales commissions that we pay our sales counselors and other direct related costs of originating preneed sales contracts. These costs are expensed when incurred.
Property, Plant and Equipment, Policy	Property, Plant and Equipment Property, plant and equipment (including equipment under capital leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment (including equipment under capital leases) is computed based on the straight-line method.
Goodwill and Intangible Assets, Goodwill, Policy	Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral home businesses. The funeral segment reporting units consist of our East, Central and West regions in the United States. Goodwill is tested annually for impairment by assessing the fair value of each of our reporting units, using information as of August 31 st each year. Our intent is to perform the quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise. We conducted qualitative assessments in 2014 and 2015; however, for our 2016 annual impairment test, we performed the two-step goodwill quantitative impairment test. Effective January 1, 2017, we adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”), Intangibles (Topic 350): Goodwill and Other. The guidance simplifies subsequent measurement of goodwill and eliminates Step 2 from the goodwill impairment test, which should reduce the cost and complexity of evaluating goodwill for impairment. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. Instead, impairment is defined as the amount by which the carrying value of the reporting unit exceeds its fair value, up to the total amount of goodwill. In addition to our annual review, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value of a reporting unit may be greater than fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant adverse changes in the business climate which may be indicated by a decline in our market capitalization or decline in operating results. No such events or changes occurred between our testing date and reporting period to trigger a subsequent impairment review. No impairments were recorded to our goodwill during the three months ended March 31, 2016 and 2017 .
New Accounting Pronouncements, Policy	Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral home businesses. The funeral segment reporting units consist of our East, Central and West regions in the United States. Goodwill is tested annually for impairment by assessing the fair value of each of our reporting units, using information as of August 31 st each year. Our intent is to perform the quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise. We conducted qualitative assessments in 2014 and 2015; however, for our 2016 annual impairment test, we performed the two-step goodwill quantitative impairment test. Effective January 1, 2017, we adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”), Intangibles (Topic 350): Goodwill and Other. The guidance simplifies subsequent measurement of goodwill and eliminates Step 2 from the goodwill impairment test, which should reduce the cost and complexity of evaluating goodwill for impairment. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. Instead, impairment is defined as the amount by which the carrying value of the reporting unit exceeds its fair value, up to the total amount of goodwill. In addition to our annual review, we assess the impairment of goodwill whenever events or changes in circumstances indicate that the carrying value of a reporting unit may be greater than fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant adverse changes in the business climate which may be indicated by a decline in our market capitalization or decline in operating results. No such events or changes occurred between our testing date and reporting period to trigger a subsequent impairment review. No impairments were recorded to our goodwill during the three months ended March 31, 2016 and 2017 . Stock Plans and Stock-Based Compensation We have stock-based employee and director compensation plans under which we grant restricted stock, stock options and performance awards. We also have an employee stock purchase plan (“ESPP”). We recognize compensation expense in an amount equal to the fair value of the stock-based awards expected to vest or to be purchased over the requisite service period. Fair value is determined on the date of the grant. The fair value of restricted stock is determined using the stock price on the grant date. The fair value of options or awards containing options is determined using the Black-Scholes valuation model. The fair value of the performance awards related to Relative Shareholder Return performance is determined using a Monte-Carlo simulation pricing model. The fair value of the performance awards related to internal performance metrics is determined using the stock price on the grant date. The fair value of the ESPP is determined based on the discount element offered to employees and the embedded option element, which is determined using an option calculation model. Effective January 1, 2017, we adopted the FASB’s ASU, Compensation: (Topic 718): Stock Compensation . The guidance simplifies several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance requires that previously unrecognized excess tax benefits should be recognized on a modified retrospective basis. Entities are required to record a deferred tax asset for previously unrecognized excess tax benefits outstanding as of the beginning of the annual period of adoption, with a cumulative-effect adjustment to retained earnings. At January 1, 2017, we performed an analysis for unrecognized excess tax benefits and deficiencies and determined that there were no adjustments to retained earnings, as there are no unrecognized excess tax benefits. The guidance also requires that all excess tax benefits and tax deficiencies (including tax benefits of dividends on share-based payment awards) should be recognized as income tax expense or benefit in the income statement on a prospective basis. The tax effects of exercised or vested awards should be treated as discrete items in the reporting period in which they occur. For the three months ended March 31, 2017 , the excess tax benefits related to share-based payments were immaterial to our Consolidated Financial Statements. In addition, excess tax benefits related to share-based payments are now included in operating cash flows rather than financing cash flows. The guidance also allows for a one-time accounting policy election to either account for forfeitures as they occur or continue to estimate forfeitures as required by current guidance. The Company has elected to continue estimating forfeitures under the current guidance. The guidance also requires that the presentation of employee taxes paid when an employer withholds shares for tax-withholding purposes should be classified as a financing activity on the statement of cash flows and applied retrospectively. This resulted in $0.5 million of employee taxes paid from withheld shares being presented as financing activities on our Consolidated Statement of Cash Flows for both the three months ended March 31, 2016 and 2017 . Prior to January 1, 2017, these amounts were presented as operating activities on our Consolidated Statement of Cash Flows. We adopted all of the provisions of this amendment in accordance with the transition requirements and it did not have a material effect on our Consolidated Financial Statements. See Note 11 to the Consolidated Financial Statements included herein for additional information on our stock-based compensation plans.
Subsequent Events, Policy	Subsequent Events Management evaluated events and transactions during the period subsequent to March 31, 2017 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report.

Basis of Presentation and Sum21

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Property, Plant and Equipment	Property, plant and equipment was comprised of the following at December 31, 2016 and March 31, 2017 : December 31, 2016 March 31, 2017 (in thousands) Land $ 73,744 $ 73,264 Buildings and improvements 195,214 196,670 Furniture, equipment and automobiles 76,664 77,807 Property, plant and equipment, at cost 345,622 347,741 Less: accumulated depreciation (110,509 ) (113,325 ) Property, plant and equipment, net $ 235,113 $ 234,416

Preneed Trust Investments (Tabl

Preneed Trust Investments (Tables)	3 Months Ended
	Mar. 31, 2017
Preneed Trust Investments [Abstract]
Components of preneed cemetery trust investments	The components of Preneed cemetery trust investments on our Consolidated Balance Sheets at December 31, 2016 and March 31, 2017 were as follows (in thousands): December 31, 2016 March 31, 2017 Preneed cemetery trust investments, at market value $ 71,834 $ 72,109 Less: allowance for contract cancellation (2,138 ) (2,134 ) Preneed cemetery trust investments, net $ 69,696 $ 69,975
Cost and fair market values associated with preneed cemetery trust investments	The cost and fair market values associated with preneed cemetery trust investments at December 31, 2016 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 10,852 $ — $ — $ 10,852 Fixed income securities: Municipal bonds 2 496 18 (4 ) 510 Foreign debt 2 7,574 160 (656 ) 7,078 Corporate debt 2 20,621 1,569 (1,123 ) 21,067 Preferred stock 2 16,287 8 (947 ) 15,348 Mortgage-backed securities 2 949 372 (4 ) 1,317 Common stock 1 13,250 2,191 (1,838 ) 13,603 Mutual funds: Fixed income 1,223 107 — 1,330 Trust securities $ 71,252 $ 4,425 $ (4,572 ) $ 71,105 Accrued investment income $ 729 $ 729 Preneed cemetery trust investments $ 71,834 Market value as a percentage of cost 99.8 % The cost and fair market values associated with preneed cemetery trust investments at March 31, 2017 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 9,100 $ — $ — $ 9,100 Fixed income securities: Municipal bonds 2 494 8 (33 ) 469 Foreign debt 2 6,121 235 (420 ) 5,936 Corporate debt 2 19,699 1,161 (1,027 ) 19,833 Preferred stock 2 16,224 34 (728 ) 15,530 Mortgage-backed securities 2 1,068 336 (13 ) 1,391 Common stock 1 17,228 2,708 (2,206 ) 17,730 Mutual funds: Fixed Income 2 1,216 120 — 1,336 Trust securities $ 71,150 $ 4,602 $ (4,427 ) $ 71,325 Accrued investment income $ 784 $ 784 Preneed cemetery trust investments $ 72,109 Market value as a percentage of cost 100.2 %
Estimated maturities of fixed preneed cemetery trust income securities	The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 167 Due in one to five years 4,603 Due in five to ten years 4,374 Thereafter 34,015 Total $ 43,159
Schedule of fair market value and unrealized loss on cemetery merchandise and service trust investments	Our cemetery merchandise and service trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2017 are shown in the following table (in thousands): March 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Municipal bonds $ 399 $ (33 ) $ — $ — $ 399 $ (33 ) Foreign debt 845 (20 ) 2,553 (400 ) 3,398 (420 ) Corporate debt 7,146 (529 ) 1,715 (498 ) 8,861 (1,027 ) Preferred stock 1,933 (64 ) 11,750 (664 ) 13,683 (728 ) Mortgage-backed securities 270 (13 ) — — 270 (13 ) Common stock 4,652 (419 ) 3,196 (1,787 ) 7,848 (2,206 ) Total temporary impaired securities $ 15,245 $ (1,078 ) $ 19,214 $ (3,349 ) $ 34,459 $ (4,427 ) Our cemetery merchandise and service trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2016 are shown in the following table (in thousands): December 31, 2016 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Municipal bonds $ 228 $ (4 ) $ — $ — $ 228 $ (4 ) Foreign debt 2,523 (180 ) 2,868 (475 ) 5,391 (655 ) Corporate debt 6,939 (233 ) 2,168 (890 ) 9,107 (1,123 ) Preferred stock 3,217 (121 ) 11,635 (826 ) 14,852 (947 ) Mortgage-backed securities 51 (5 ) — — 51 (5 ) Common stock 2,608 (202 ) 3,385 (1,636 ) 5,993 (1,838 ) Total temporary impaired securities $ 15,566 $ (745 ) $ 20,056 $ (3,827 ) $ 35,622 $ (4,572 )
Preneed cemetery trust investment security transactions	Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Investment income $ 291 $ 589 Realized gains 108 820 Realized losses (2,480 ) (383 ) Expenses and taxes (343 ) (545 ) Decrease (increase) in deferred preneed cemetery receipts held in trust 2,424 (481 ) $ — $ —
Purchases and sales of investments in preneed cemetary trusts	Purchases and sales of investments in the preneed cemetery trusts for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Purchases $ (10,892 ) $ (7,609 ) Sales $ 7,354 $ 5,982
Components of preneed funeral trust investments	The components of Preneed funeral trust investments on our Consolidated Balance Sheets at December 31, 2016 and March 31, 2017 were as follows (in thousands): December 31, 2016 March 31, 2017 Preneed funeral trust investments, at market value $ 91,980 $ 91,825 Less: allowance for contract cancellation (2,740 ) (2,721 ) Preneed funeral trust investments, net $ 89,240 $ 89,104
Estimated maturities of fixed preneed funeral trust income securities	The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 180 Due in one to five years 6,067 Due in five to ten years 4,697 Thereafter 35,855 Total $ 46,799
Cost and fair market values associated with preneed funeral trust investments	The cost and fair market values associated with preneed funeral trust investments at December 31, 2016 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 22,787 $ — $ — $ 22,787 Fixed income securities: U.S. treasury debt 1 1,491 21 (10 ) 1,502 Municipal bonds 2 447 17 (4 ) 460 Foreign debt 2 7,692 170 (677 ) 7,185 Corporate debt 2 21,454 1,566 (1,134 ) 21,886 Preferred stock 2 17,037 64 (970 ) 16,131 Mortgage-backed securities 2 1,165 400 (5 ) 1,560 Common stock 1 13,675 2,256 (1,850 ) 14,081 Mutual funds: Fixed income 2 2,124 115 (66 ) 2,173 Other investments 2 3,463 — — 3,463 Trust securities $ 91,335 $ 4,609 $ (4,716 ) $ 91,228 Accrued investment income $ 752 $ 752 Preneed funeral trust investments $ 91,980 Market value as a percentage of cost 99.9 % The cost and fair market values associated with preneed funeral trust investments at March 31, 2017 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 20,471 $ — $ — $ 20,471 Fixed income securities: U.S treasury debt 1 1,491 18 (7 ) 1,502 Municipal bonds 2 446 9 (32 ) 423 Foreign debt 2 6,159 249 (438 ) 5,970 Corporate debt 2 20,736 1,195 (1,018 ) 20,913 Preferred stock 2 16,996 103 (748 ) 16,351 Mortgage-backed securities 2 1,291 363 (14 ) 1,640 Common stock 1 17,551 2,818 (2,242 ) 18,127 Mutual funds: Fixed income 2 2,088 130 (60 ) 2,158 Other investments 2 3,458 — — 3,458 Trust securities $ 90,687 $ 4,885 $ (4,559 ) $ 91,013 Accrued investment income $ 812 $ 812 Preneed funeral trust investments $ 91,825 Market value as a percentage of cost 100.4 %
Schedule of fair market value and unrealized loss on preneed funeral trust investments	Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of March 31, 2017 are shown in the following table (in thousands): March 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. treasury debt $ 836 $ (7 ) $ — $ — $ 836 $ (7 ) Municipal bonds 349 (32 ) — — 349 (32 ) Foreign debt 854 (22 ) 2,581 (416 ) 3,435 (438 ) Corporate debt 7,211 (510 ) 1,790 (508 ) 9,001 (1,018 ) Preferred stock 2,046 (68 ) 11,881 (680 ) 13,927 (748 ) Mortgage-backed securities 290 (13 ) 10 (1 ) 300 (14 ) Mutual funds: Equity 4,781 (439 ) 3,188 (1,803 ) 7,969 (2,242 ) Fixed income 85 (4 ) 631 (56 ) 716 (60 ) Total temporary impaired securities $ 16,452 $ (1,095 ) $ 20,081 $ (3,464 ) $ 36,533 $ (4,559 ) Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2016 are shown in the following table (in thousands): December 31, 2016 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. treasury debt $ 834 $ (10 ) $ — $ — $ 834 $ (10 ) Municipal bonds 244 (5 ) — — 244 (5 ) Foreign debt 2,654 (186 ) 2,905 (490 ) 5,559 (676 ) Corporate debt 6,977 (215 ) 2,234 (919 ) 9,211 (1,134 ) Preferred stock 3,420 (128 ) 11,750 (842 ) 15,170 (970 ) Mortgage-backed securities 55 (5 ) 11 (1 ) 66 (6 ) Mutual funds: Equity 2,795 (216 ) 3,390 (1,634 ) 6,185 (1,850 ) Fixed income 97 (7 ) 644 (58 ) 741 (65 ) Total temporary impaired securities $ 17,076 $ (772 ) $ 20,934 $ (3,944 ) $ 38,010 $ (4,716 )
Preneed funeral trust investment security transactions	Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Investment income $ 340 $ 591 Realized gains 144 824 Realized losses (2,396 ) (379 ) Expenses and taxes (247 ) (339 ) Decrease (increase) in deferred preneed funeral receipts held in trust 2,159 (697 ) $ — $ —
Purchases and sales of investments in preneed funeral trusts	Purchases and sales of investments in the preneed funeral trusts for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Purchases $ (11,407 ) $ (7,609 ) Sales $ 7,458 $ 6,002

Preneed Cemetery Receivables (T

Preneed Cemetery Receivables (Tables)	3 Months Ended
	Mar. 31, 2017
Preneed Cemetery Receivables [Abstract]
Preneed Cemetery Receivables	, the change in the allowance for contract cancellations was as follows (in thousands): March 31, 2017 Beginning balance $ 1,861 Write-offs and cancellations (336 ) Provision 255 Ending balance $ 1,780
Aging of Past Due Financing Receivables	The aging of past due financing receivables as of March 31, 2017 was as follows (in thousands): 31-60 Past Due 61-90 Past Due 91-120 Past Due >120 Past Due Total Past Due Current Total Financing Receivables Recognized revenue $ 671 $ 349 $ 142 $ 1,086 $ 2,248 $ 26,575 $ 28,823 Deferred revenue 210 108 56 343 717 9,576 10,293 Total contracts $ 881 $ 457 $ 198 $ 1,429 $ 2,965 $ 36,151 $ 39,116

Receivables from Preneed Trus24

Receivables from Preneed Trusts (Tables)	3 Months Ended
	Mar. 31, 2017
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Trusts	As of December 31, 2016 and March 31, 2017 , receivables from preneed trusts were as follows (in thousands): December 31, 2016 March 31, 2017 Preneed trust funds, at cost $ 14,658 $ 15,105 Less: allowance for contract cancellation (440 ) (453 ) Receivables from preneed trusts, net $ 14,218 $ 14,652
Composition of Assets Held in Trust	The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations under preneed arrangements related to the preceding contracts at March 31, 2017 and December 31, 2016 . The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes the unrealized gains and losses on trust assets. The composition of the preneed trust funds at March 31, 2017 was as follows (in thousands): Historical Cost Basis Fair Value (in thousands) As of March 31, 2017 Cash and cash equivalents $ 3,629 $ 3,629 Fixed income investments 8,832 8,832 Mutual funds and common stocks 2,628 2,641 Annuities 16 16 Total $ 15,105 $ 15,118 The composition of the preneed trust funds at December 31, 2016 was as follows (in thousands): Historical Cost Basis Fair Value (in thousands) As of December 31, 2016 Cash and cash equivalents $ 3,378 $ 3,378 Fixed income investments 8,809 8,809 Mutual funds and common stocks 2,455 2,463 Annuities 16 16 Total $ 14,658 $ 14,666

Cemetery Perpetual Care Trust25

Cemetery Perpetual Care Trust Investments (Tables)	3 Months Ended
	Mar. 31, 2017
Cemetery Perpetual Care Trust Investments [Abstract]
Components of care trusts' corpus	The components of Care trusts’ corpus as of December 31, 2016 and March 31, 2017 were as follows (in thousands): December 31, 2016 March 31, 2017 Trust assets, at market value $ 46,889 $ 47,716 Obligations due from trust (599 ) (466 ) Care trusts’ corpus $ 46,290 $ 47,250
Cost and fair market values associated with the trust investments held in perpetual care trust funds	The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at March 31, 2017 (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 5,407 $ — $ — $ 5,407 Fixed income securities: Municipal bonds 2 367 5 (24 ) 348 Foreign debt 2 4,423 156 (273 ) 4,306 Corporate debt 2 13,400 743 (696 ) 13,447 Preferred stock 2 11,421 21 (515 ) 10,927 Mortgage-backed securities 2 650 205 (8 ) 847 Common stock 1 10,657 1,693 (1,411 ) 10,939 Mutual funds: Fixed Income 2 862 85 — 947 Trust securities $ 47,187 $ 2,908 $ (2,927 ) $ 47,168 Accrued investment income $ 548 $ 548 Cemetery perpetual care investments $ 47,716 Market value as a percentage of cost 100.0 %
Estimated maturities of fixed perpetual care trust income securities	The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 102 Due in one to five years 2,903 Due in five to ten years 3,088 Thereafter 23,782 $ 29,875
Cost and fair market values associated with trust investments held in perpetual care trust funds	The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2016 (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 6,522 $ — $ — $ 6,522 Fixed income securities: Municipal bonds 2 365 13 (3 ) 375 Foreign debt 2 5,100 99 (435 ) 4,764 Corporate debt 2 13,715 966 (821 ) 13,860 Preferred stock 2 11,323 5 (664 ) 10,664 Mortgage-backed securities 2 569 223 (3 ) 789 Common stock 1 8,259 1,382 (1,146 ) 8,495 Mutual funds: Fixed income 2 855 76 — 931 Trust securities $ 46,708 $ 2,764 $ (3,072 ) $ 46,400 Accrued investment income $ 489 $ 489 Cemetery perpetual care investments $ 46,889 Market value as a percentage of cost 99.3 %
Schedule of fair market value and unrealized loss on perteptual care trust investments	Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended March 31, 2017 are shown in the following table (in thousands): March 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Municipal bonds $ 306 $ (24 ) $ — $ — $ 306 $ (24 ) Foreign debt 583 (13 ) 1,763 (260 ) 2,346 (273 ) Corporate debt 5,047 (335 ) 1,151 (361 ) 6,198 (696 ) Preferred stock 1,287 (41 ) 8,516 (474 ) 9,803 (515 ) Mortgage-backed securities 164 (8 ) — — 164 (8 ) Common stock 2,901 (268 ) 1,904 (1,143 ) 4,805 (1,411 ) Total temporary impaired securities $ 10,288 $ (689 ) $ 13,334 $ (2,238 ) $ 23,622 $ (2,927 ) Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended December 31, 2016 are shown in the following table (in thousands): December 31, 2016 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Municipal bonds $ 137 $ (3 ) $ — $ — $ 137 $ (3 ) Foreign debt 1,619 (120 ) 1,961 (315 ) 3,580 (435 ) Corporate debt 4,679 (152 ) 1,439 (669 ) 6,118 (821 ) Preferred stock 2,038 (77 ) 8,329 (587 ) 10,367 (664 ) Mortgage-backed securities 31 (3 ) — — 31 (3 ) Common stock 1,563 (121 ) 2,004 (1,025 ) 3,567 (1,146 ) Total temporary impaired securities $ 10,067 $ (476 ) $ 13,733 $ (2,596 ) $ 23,800 $ (3,072 )
Perpetual care trust investment security transactions recorded in interest income and other, net	Perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Realized gains $ 47 $ 281 Realized losses (1,249 ) (149 ) Decrease (increase) in care trusts’ corpus 1,202 (132 ) Total $ — $ —
Perpetual care trust investment security transactions recorded in cemetery revenue	Perpetual care trust investment security transactions recorded in Revenues: Cemetery for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Investment income $ 1,476 $ 1,705 Realized gain, net (262 ) (499 ) Total $ 1,214 $ 1,206
Purchases and sales of investments in perpetual care trusts	Purchases and sales of investments in the perpetual care trusts for the three months ended March 31, 2016 and 2017 were as follows (in thousands): For the Three Months Ended March 31, 2016 2017 Purchases $ (6,758 ) $ (5,012 ) Sales $ 4,748 $ 3,887

Intangible and Other Non-Curr26

Intangible and Other Non-Current Assets (Tables)	3 Months Ended
	Mar. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure	and other non-current assets at December 31, 2016 and March 31, 2017 were as follows (in thousands): December 31, 2016 March 31, 2017 Prepaid agreements not-to-compete, net of accumulated amortization of $5,501 and $5,637, respectively $ 3,244 $ 3,173 Tradenames 11,663 11,663 Other 50 42 Intangible and other non-current assets $ 14,957 $ 14,878

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Our long-term debt consisted of the following at December 31, 2016 and March 31, 2017 (in thousands): December 31, 2016 March 31, 2017 Revolving credit facility, secured, floating rate $ 67,700 $ 65,100 Term loan, secured, floating rate 138,750 135,937 Acquisition debt 12,245 11,937 Debt issuance costs, net of accumulated amortization of $4,138 and $4,214, respectively (1,270 ) (1,195 ) Less: current portion (13,021 ) (14,027 ) Total long-term debt $ 204,404 $ 197,752

Convertible Subordinated Notes

Convertible Subordinated Notes (Tables)	3 Months Ended
	Mar. 31, 2017
Convertible Subordinated Notes [Abstract]
Schedule of Liability and Equity Components of Convertible Subordinated Notes	The carrying values of the liability and equity components of the Convertible Notes at December 31, 2016 and March 31, 2017 are reflected in our Consolidated Balance Sheets as follows (in thousands): December 31, 2016 March 31, 2017 Long-term liabilities: Principal amount $ 143,750 $ 143,750 Unamortized discount of liability component (21,887 ) (20,850 ) Convertible Notes issuance costs, net of accumulated amortization of $1,359 and $1,487, respectively $ (2,268 ) $ (2,140 ) Carrying value of the liability component $ 119,596 $ 120,760 Equity component carrying value $ 17,973 $ 17,973

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Assumptions for the fair value of the right (option) to purchase shares under ESPP	The fair value of the option to purchase shares under the ESPP is estimated on the date of grant (January 1 of each year) associated with the four quarterly purchase dates using the following assumptions: 2017 Dividend yield 0.77 % Expected volatility 18.82 % Risk-free interest rate 0.53%, 0.65%, 0.77%, 0.89% Expected life (years) 0.25, 0.50, 0.75, 1.00
Schedule of Accumulated Other Comprehensive Income	Our components of accumulated other comprehensive income are as follows: Accumulated Other Comprehensive Income Balance at December 31, 2016 $ — Increase in net unrealized gains associated with available-for-sale securities of the trusts 482 Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus (482 ) Balance at March 31, 2017 $ —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of the basic and diluted earnings per share for the three months ended March 31, 2016 and 2017 (in thousands, except per share data): For the Three Months Ended March 31, 2016 2017 Numerator for basic and diluted earnings per share: Net income $ 4,571 $ 7,084 Less: Earnings allocated to unvested restricted stock (41 ) (27 ) Income attributable to common stockholders $ 4,530 $ 7,057 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 16,459 16,597 Effect of dilutive securities: Stock options 191 395 Convertible subordinated notes — 1,090 Denominator for diluted earnings per common share - weighted average shares outstanding 16,650 18,082 Basic earnings per common share: $ 0.27 $ 0.42 Diluted earnings per common share: $ 0.27 $ 0.39

Major Segments of Business (Tab

Major Segments of Business (Tables)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Revenue, pre-tax income and total and total assets by segments	The following table presents revenues from operations, income (loss) from operations before income taxes and total assets by segment (in thousands): Funeral Cemetery Corporate Consolidated Revenues from operations: Three months ended March 31, 2017 $ 54,211 $ 13,946 $ — $ 68,157 Three months ended March 31, 2016 $ 49,302 $ 14,029 $ — $ 63,331 Income (loss) from operations before income taxes: Three months ended March 31, 2017 $ 18,822 $ 4,212 $ (11,228 ) $ 11,806 Three months ended March 31, 2016 $ 16,729 $ 4,249 $ (13,360 ) $ 7,618 Total assets: March 31, 2017 $ 633,224 $ 243,122 $ 4,627 $ 880,973 December 31, 2016 $ 634,145 $ 241,621 $ 9,303 $ 885,069

Supplementary Data (Tables)

Supplementary Data (Tables)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Balance Sheet Disclosures	The detail of certain balance sheet accounts as of December 31, 2016 and March 31, 2017 (in thousands): December 31, 2016 March 31, 2017 Other current assets: Income taxes receivable $ 1,932 $ — Other current assets 102 106 Total other current assets $ 2,034 $ 106 Current portion of long-term debt and capital lease obligations: Term note $ 11,250 $ 12,188 Acquisition debt 1,771 1,840 Capital leases 246 237 Total current portion of long-term debt and capital lease obligations $ 13,267 $ 14,265 Other current liabilities: Income taxes payable $ 509 $ 3,069 Deferred rent 208 216 Total other current liabilities $ 717 $ 3,285 Accrued liabilities: Accrued salaries and wages $ 4,005 1,331 Accrued incentive compensation 8,237 2,049 Accrued vacation 2,305 2,581 Accrued insurance 1,726 2,075 Accrued interest 1,235 192 Accrued ad valorem and franchise taxes 981 1,178 Accrued commissions 543 379 Other accrued liabilities 1,059 1,609 Total accrued liabilities $ 20,091 $ 11,394 Other long-term liabilities: Deferred rent $ 1,207 $ 1,149 Incentive compensation 575 — Contingent consideration 785 649 Total other long-term liabilities $ 2,567 $ 1,798

Basis of Presentation and Sum33

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2017USD ($)funeral_homescemeteriesstatessegment	Mar. 31, 2016USD ($)	Sep. 30, 2016	Dec. 31, 2016USD ($)
Organization Description and Operations [Line Items]
Amortization Of Cemetery Property	$ 800	$ 1,000
Number of business segments | segment	2
Period after which commissions are no longer subject to refund	1 year
The percentage of trust assets in custody of institution receiving trust management services	79.00%
Accounts Receivable, Net, Current	$ 17,712			$ 18,860
Preneed receivables	30,839			30,383
Bad debt expense	389	523
Income Tax Expense (Benefit)	$ 4,722	$ 3,047
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent	40.00%	40.00%
Period in which two-step goodwill impairment test is performed			3 years
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Bad debt expense	$ 400	$ 500
Funeral [Member]
Organization Description and Operations [Line Items]
Accounts Receivable, Net, Current	7,400			8,700
Preneed receivables	8,000			7,800
Cemetery [Member]
Organization Description and Operations [Line Items]
Accounts Receivable, Net, Current	10,100			9,900
Preneed receivables	$ 22,800			$ 22,600
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_homes	171
Number of states in which Company operates | states	28
Cemeteries [Member]
Organization Description and Operations [Line Items]
Number of states in which Company operates | states	11
Number of owned and operated cemeteries (in Cemetaries) | cemeteries	32
Separate Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Separate State Income Tax Returns | states	15
Combined Or Unitary Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Unitary Tax Returns | states	13

Basis of Presentation and Sum34

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)divestiture	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Property, Plant and Equipment [Line Items]
Net Cash Provided by (Used in) Financing Activities	$ 509	$ 491
Amortization Of Cemetery Property	800	1,000
Property, plant and equipment, gross	347,741		$ 345,622
Less: accumulated depreciation	(113,325)		(110,509)
Property, plant and equipment, net	234,416		235,113
Depreciation expense	$ 3,100	$ 2,700
Number of divestitures | divestiture	0
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent	40.00%	40.00%
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 73,264		73,744
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	196,670		195,214
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 77,807		$ 76,664
Service Corporation International [Member]
Property, Plant and Equipment [Line Items]
Payments to Acquire Commercial Real Estate		$ 2,700

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	May 31, 2016	Mar. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill		$ 275,487	$ 275,487
Houston [Member]
Business Acquisition [Line Items]
Deferred payments	$ 2,000

Acquisitions Acquistions (Purch

Acquisitions Acquistions (Purchase Price Allocation) (Details) - USD ($) $ in Thousands	May 31, 2016	Mar. 31, 2017	Dec. 31, 2016
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest [Abstract]
Goodwill		$ 275,487	$ 275,487
Goodwill Recorded		$ 275,487	$ 275,487
Houston [Member]
Business Combination, Consideration Transferred [Abstract]
Deferred payments	$ 2,000

Goodwill (Changes in Goodwill)

Goodwill (Changes in Goodwill) (Details) $ in Thousands	Mar. 31, 2017USD ($)
Goodwill [Roll Forward]
Goodwill at beginning of period	$ 275,487
Goodwill at end of period	$ 275,487

Preneed Trust Investments (Comp

Preneed Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments, net	$ 69,975,000	$ 69,696,000
Fair value measurements, transfers between Level 1 and Level 2	0
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments, at market value	72,109,000	71,834,000
Less: allowance for contract cancellation	(2,134,000)	(2,138,000)
Preneed cemetery trust investments, net	$ 69,975,000	$ 69,696,000

Preneed Trust Investments (Cost

Preneed Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 71,150,000		$ 71,252,000
Unrealized Gains	4,602,000		4,425,000
Unrealized Losses	(4,427,000)		(4,572,000)
Fair Market Value	71,325,000		71,105,000
Preneed cemetery trust investments	$ 72,109,000		$ 71,834,000
Fair market value as a percentage of cost	100.20%		99.80%
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 700,000
Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost			$ 949,000
Unrealized Gains			372,000
Unrealized Losses			(4,000)
Fair Market Value			1,317,000
Preneed Cemetery Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	784,000		729,000
Fair Market Value	784,000		729,000
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	90,687,000		91,335,000
Unrealized Gains	4,885,000		4,609,000
Unrealized Losses	(4,559,000)		(4,716,000)
Fair Market Value	91,013,000		91,228,000
Preneed cemetery trust investments	$ 91,825,000		$ 91,980,000
Fair market value as a percentage of cost	100.40%		99.90%
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 764,974
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	812,000		$ 752,000
Fair Market Value	812,000		752,000
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	9,100,000		10,852,000
Unrealized Gains	0		0
Unrealized Losses	0		0
Fair Market Value	9,100,000		10,852,000
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,228,000		13,250,000
Unrealized Gains	2,708,000		2,191,000
Unrealized Losses	(2,206,000)		(1,838,000)
Fair Market Value	17,730,000		13,603,000
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Cash and money market accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	20,471,000		22,787,000
Unrealized Gains	0		0
Unrealized Losses	0		0
Fair Market Value	20,471,000		22,787,000
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,551,000		13,675,000
Unrealized Gains	2,818,000		2,256,000
Unrealized Losses	(2,242,000)		(1,850,000)
Fair Market Value	18,127,000		14,081,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	494,000		496,000
Unrealized Gains	8,000		18,000
Unrealized Losses	(33,000)		(4,000)
Fair Market Value	469,000		510,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,121,000		7,574,000
Unrealized Gains	235,000		160,000
Unrealized Losses	(420,000)		(656,000)
Fair Market Value	5,936,000		7,078,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	19,699,000		20,621,000
Unrealized Gains	1,161,000		1,569,000
Unrealized Losses	(1,027,000)		(1,123,000)
Fair Market Value	19,833,000		21,067,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	16,224,000		16,287,000
Unrealized Gains	34,000		8,000
Unrealized Losses	(728,000)		(947,000)
Fair Market Value	15,530,000		15,348,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,068,000
Unrealized Gains	336,000
Unrealized Losses	(13,000)
Fair Market Value	1,391,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,216,000		1,223,000
Unrealized Gains	120,000		107,000
Unrealized Losses	0		0
Fair Market Value	1,336,000		1,330,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	446,000
Unrealized Gains	9,000
Unrealized Losses	(32,000)
Fair Market Value	423,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,159,000		7,692,000
Unrealized Gains	249,000		170,000
Unrealized Losses	(438,000)		(677,000)
Fair Market Value	5,970,000		7,185,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	20,736,000		21,454,000
Unrealized Gains	1,195,000		1,566,000
Unrealized Losses	(1,018,000)		(1,134,000)
Fair Market Value	20,913,000		21,886,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	16,996,000		17,037,000
Unrealized Gains	103,000		64,000
Unrealized Losses	(748,000)		(970,000)
Fair Market Value	16,351,000		16,131,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,291,000		1,165,000
Unrealized Gains	363,000		400,000
Unrealized Losses	(14,000)		(5,000)
Fair Market Value	$ 1,640,000		$ 1,560,000

Preneed Trust Investments (Esti

Preneed Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Mar. 31, 2017USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 167
Due in one to five years	4,603
Due in five to ten years	4,374
Thereafter	34,015
Total	$ 43,159

Preneed Trust Investments (Unre

Preneed Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Gain (Loss) on Investments [Line Items]
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 700
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	15,245		$ 15,566
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,078)		(745)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	19,214		20,056
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(3,349)		(3,827)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	34,459		35,622
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,427)		(4,572)
Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	399		228
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(33)		(4)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	399		228
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(33)		(4)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	845		2,523
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(20)		(180)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,553		2,868
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(400)		(475)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	3,398		5,391
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(420)		(655)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	7,146		6,939
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(529)		(233)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,715		2,168
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(498)		(890)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	8,861		9,107
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,027)		(1,123)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,933		3,217
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(64)		(121)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	11,750		11,635
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(664)		(826)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	13,683		14,852
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(728)		(947)
Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	270		51
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(13)		(5)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	270		51
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(13)		(5)
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	4,652		2,608
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(419)		(202)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,196		3,385
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,787)		(1,636)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,848		5,993
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (2,206)		$ (1,838)

Preneed Trust Investments (Pren

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0
Preneed Cemetery Trust Investments [Member] | Interest Income and Other, Net [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	589,000	$ 291,000
Realized gain, net	820,000	108,000
Realized losses	(383,000)	(2,480,000)
Expenses and taxes	(545,000)	(343,000)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ (481,000)	$ 2,424,000

Preneed Trust Investments (Purc

Preneed Trust Investments (Purchases and sales of investments in preneed cemetery trusts) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (7,609)	$ (10,892)
Sales	$ 5,982	$ 7,354

Preneed Trust Investments (Co44

Preneed Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments	$ 89,104,000		$ 89,240,000
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Impairment charge, other than temporary decline in fair value of investments	0	$ 764,974
Preneed funeral trust investments, at fair value	91,825,000		91,980,000
Less: allowance for contract cancellation	(2,721,000)		(2,740,000)
Preneed funeral trust investments	$ 89,104,000		$ 89,240,000

Preneed Trust Investments (Co45

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 71,150,000		$ 71,252,000
Unrealized Gains	4,602,000		4,425,000
Unrealized Losses	(4,427,000)		(4,572,000)
Fair Market Value	71,325,000		71,105,000
Preneed cemetery trust investments	$ 72,109,000		$ 71,834,000
Fair market value as a percentage of cost	100.20%		99.80%
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 700,000
Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost			$ 949,000
Unrealized Gains			372,000
Unrealized Losses			(4,000)
Fair Market Value			1,317,000
Preneed Cemetery Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	784,000		729,000
Fair Market Value	784,000		729,000
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	90,687,000		91,335,000
Unrealized Gains	4,885,000		4,609,000
Unrealized Losses	(4,559,000)		(4,716,000)
Fair Market Value	91,013,000		91,228,000
Preneed cemetery trust investments	$ 91,825,000		$ 91,980,000
Fair market value as a percentage of cost	100.40%		99.90%
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 764,974
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	812,000		$ 752,000
Fair Market Value	812,000		752,000
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	9,100,000		10,852,000
Unrealized Gains	0		0
Unrealized Losses	0		0
Fair Market Value	9,100,000		10,852,000
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,228,000		13,250,000
Unrealized Gains	2,708,000		2,191,000
Unrealized Losses	(2,206,000)		(1,838,000)
Fair Market Value	17,730,000		13,603,000
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	20,471,000		22,787,000
Unrealized Gains	0		0
Unrealized Losses	0		0
Fair Market Value	20,471,000		22,787,000
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | U.S. Treasury Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,491,000		1,491,000
Unrealized Gains	18,000		21,000
Unrealized Losses	(7,000)		(10,000)
Fair Market Value	1,502,000		1,502,000
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	17,551,000		13,675,000
Unrealized Gains	2,818,000		2,256,000
Unrealized Losses	(2,242,000)		(1,850,000)
Fair Market Value	18,127,000		14,081,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	494,000		496,000
Unrealized Gains	8,000		18,000
Unrealized Losses	(33,000)		(4,000)
Fair Market Value	469,000		510,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,121,000		7,574,000
Unrealized Gains	235,000		160,000
Unrealized Losses	(420,000)		(656,000)
Fair Market Value	5,936,000		7,078,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	19,699,000		20,621,000
Unrealized Gains	1,161,000		1,569,000
Unrealized Losses	(1,027,000)		(1,123,000)
Fair Market Value	19,833,000		21,067,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	16,224,000		16,287,000
Unrealized Gains	34,000		8,000
Unrealized Losses	(728,000)		(947,000)
Fair Market Value	15,530,000		15,348,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,068,000
Unrealized Gains	336,000
Unrealized Losses	(13,000)
Fair Market Value	1,391,000
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,216,000		1,223,000
Unrealized Gains	120,000		107,000
Unrealized Losses	0		0
Fair Market Value	1,336,000		1,330,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	446,000
Unrealized Gains	9,000
Unrealized Losses	(32,000)
Fair Market Value	423,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | U.S. Agency Obligations [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost			447,000
Unrealized Gains			17,000
Unrealized Losses			(4,000)
Fair Market Value			460,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	6,159,000		7,692,000
Unrealized Gains	249,000		170,000
Unrealized Losses	(438,000)		(677,000)
Fair Market Value	5,970,000		7,185,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	20,736,000		21,454,000
Unrealized Gains	1,195,000		1,566,000
Unrealized Losses	(1,018,000)		(1,134,000)
Fair Market Value	20,913,000		21,886,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	16,996,000		17,037,000
Unrealized Gains	103,000		64,000
Unrealized Losses	(748,000)		(970,000)
Fair Market Value	16,351,000		16,131,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	1,291,000		1,165,000
Unrealized Gains	363,000		400,000
Unrealized Losses	(14,000)		(5,000)
Fair Market Value	1,640,000		1,560,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	2,088,000		2,124,000
Unrealized Gains	130,000		115,000
Unrealized Losses	(60,000)		(66,000)
Fair Market Value	2,158,000		2,173,000
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Other Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	3,458,000		3,463,000
Unrealized Gains	0		0
Unrealized Losses	0		0
Fair Market Value	$ 3,458,000		$ 3,463,000

Preneed Trust Investments (Es46

Preneed Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Mar. 31, 2017USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 180
Due in one to five years	6,067
Due in five to ten years	4,697
Thereafter	35,855
Total	$ 46,799

Preneed Trust Investments (Pr47

Preneed Trust Investments (Preneed funeral trust investment security transactions) (Details) - Preneed Funeral Trust Investments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 591	$ 340
Realized gain, net	824	144
Realized losses	(379)	(2,396)
Expenses and taxes	(339)	(247)
Decrease in deferred preneed funeral receipts held in trust	$ (697)	$ 2,159

Preneed Trust Investments (Pu48

Preneed Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (7,609)	$ (11,407)
Sales	$ 6,002	$ 7,458

Preneed Trust Investments (Un49

Preneed Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Gain (Loss) on Investments [Line Items]
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 764,974
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	16,452,000		$ 17,076,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,095,000)		(772,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	20,081,000		20,934,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(3,464,000)		(3,944,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	36,533,000		38,010,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,559,000)		(4,716,000)
US States and Political Subdivisions Debt Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	836,000		834,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(7,000)		(10,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	836,000		834,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(7,000)		(10,000)
Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	349,000		244,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(32,000)		(5,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	349,000		244,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(32,000)		(5,000)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	854,000		2,654,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(22,000)		(186,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,581,000		2,905,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(416,000)		(490,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	3,435,000		5,559,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(438,000)		(676,000)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	7,211,000		6,977,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(510,000)		(215,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,790,000		2,234,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(508,000)		(919,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	9,001,000		9,211,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,018,000)		(1,134,000)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,046,000		3,420,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(68,000)		(128,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	11,881,000		11,750,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(680,000)		(842,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	13,927,000		15,170,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(748,000)		(970,000)
Collateralized Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	290,000		55,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(13,000)		(5,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	10,000		11,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,000)		(1,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	300,000		66,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(14,000)		(6,000)
Equity [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	4,781,000		2,795,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(439,000)		(216,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,188,000		3,390,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,803,000)		(1,634,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,969,000		6,185,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(2,242,000)		(1,850,000)
Fixed Income [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	85,000		97,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(4,000)		(7,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	631,000		644,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(56,000)		(58,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	716,000		741,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (60,000)		$ (65,000)

Preneed Trust Investments Prene

Preneed Trust Investments Preneed Trust Investments (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0
Preneed Cemetery Trust Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Other than Temporary Impairment Losses, Investments	0	$ 700,000
Preneed Funeral Trust Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Other than Temporary Impairment Losses, Investments	$ 0	$ 764,974

Preneed Cemetery Receivables (N

Preneed Cemetery Receivables (Narrative) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)
Preneed Cemetery Receivables [Abstract]
Term of sales contract for cemetery interment rights, maximum (in Duration)	5 years
Financing Receivable, Gross	$ 39.1
Balance of receivables for preneed cemetery interment rights	28.8
Balance of receivables for preneed cemetery interment related products and services	10.3
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	11.4
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	27.7
Unearned finance charges associated with receivables	$ 5.7
Past due notifications starting date (in Days)	15 days
Accounts receivable allowance percentage on contracts past due 120 days or more (in Percent)	100.00%
Number of days past due contractual payments are when they are provided for with a one hundred percent allowance (in Days)	90 days
Percent of total receivables which are 120 days or more past due (in Percent)	4.30%

Preneed Cemetery Receivables (P

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Allowance for Contract Cancellations [Roll Forward]
Provision	$ (389)	$ (523)
Preneed Cemetery Receivables [Member]
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,861
Write-offs and cancellations	(336)
Provision	(255)
Ending balance	$ 1,780

Preneed Cemetery Receivables (A

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Mar. 31, 2017USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 2,965
Current	36,151
Total Financing Receivables	39,116
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,248
Current	26,575
Total Financing Receivables	28,823
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	717
Current	9,576
Total Financing Receivables	10,293
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	881
Financing Receivables, 30 to 59 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	671
Financing Receivables, 30 to 59 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	210
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	457
Financing Receivables, 60 to 89 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	349
Financing Receivables, 60 to 89 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	108
Financing Receivables, 90 to 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	198
Financing Receivables, 90 to 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	142
Financing Receivables, 90 to 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	56
Financing Receivables, Greater Than 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,429
Financing Receivables, Greater Than 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,086
Financing Receivables, Greater Than 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 343

Receivables from Preneed Trus54

Receivables from Preneed Trusts (Narrative) (Details)	3 Months Ended
	Mar. 31, 2017
Receivables From Preneed Trusts [Abstract]
Amount at which there is no controlling interest in trust assets (Description)	less than 50%

Receivables from Preneed Trus55

Receivables from Preneed Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 15,105	$ 14,658
Less: Allowance for contract cancellation	(453)	(440)
Receivables from preneed trusts, net	$ 14,652	$ 14,218

Receivables from Preneed Trus56

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 15,118	$ 14,666
Fair Value [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	3,629	3,378
Fair Value [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	8,832	8,809
Fair Value [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,641	2,463
Fair Value [Member] | Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	16	16
Historical Cost Basis [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	15,105	14,658
Historical Cost Basis [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	3,629	3,378
Historical Cost Basis [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	8,832	8,809
Historical Cost Basis [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,628	2,455
Historical Cost Basis [Member] | Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 16	$ 16

Cemetery Perpetual Care Trust57

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Care trusts’ corpus	$ 47,250,000	$ 46,290,000
Fair value measurements, transfers between Level 1 and Level 2	0
Perpetual Care Trust Invesments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Trust assets, at market value	47,716,000	46,889,000
Obligations due from trust	(466,000)	(599,000)
Care trusts’ corpus	$ 47,250,000	$ 46,290,000

Cemetery Perpetual Care Trust58

Cemetery Perpetual Care Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust funds) (Details) - Perpetual Care Trust Invesments [Member] - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cemetary perpetual care trust investments	$ 47,716,000		$ 46,889,000
Fair market value as a percentage of cost	100.00%		99.30%
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 400,000
Trust Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	47,187,000		$ 46,708,000
Unrealized Gains	2,908,000		2,764,000
Unrealized Losses	(2,927,000)		(3,072,000)
Fair Market Value	47,168,000		46,400,000
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	548,000		489,000
Fair Market Value	548,000		489,000
Fair Value, Inputs, Level 1 [Member] | Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	5,407,000		6,522,000
Unrealized Gains	0		0
Unrealized Losses	0		0
Fair Market Value	5,407,000		6,522,000
Fair Value, Inputs, Level 1 [Member] | Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	10,657,000		8,259,000
Unrealized Gains	1,693,000		1,382,000
Unrealized Losses	(1,411,000)		(1,146,000)
Fair Market Value	10,939,000		8,495,000
Fair Value, Inputs, Level 2 [Member] | Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	367,000		365,000
Unrealized Gains	5,000		13,000
Unrealized Losses	(24,000)		(3,000)
Fair Market Value	348,000		375,000
Fair Value, Inputs, Level 2 [Member] | Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	4,423,000		5,100,000
Unrealized Gains	156,000		99,000
Unrealized Losses	(273,000)		(435,000)
Fair Market Value	4,306,000		4,764,000
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	13,400,000		13,715,000
Unrealized Gains	743,000		966,000
Unrealized Losses	(696,000)		(821,000)
Fair Market Value	13,447,000		13,860,000
Fair Value, Inputs, Level 2 [Member] | Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	11,421,000		11,323,000
Unrealized Gains	21,000		5,000
Unrealized Losses	(515,000)		(664,000)
Fair Market Value	10,927,000		10,664,000
Fair Value, Inputs, Level 2 [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	650,000		569,000
Unrealized Gains	205,000		223,000
Unrealized Losses	(8,000)		(3,000)
Fair Market Value	847,000		789,000
Fair Value, Inputs, Level 2 [Member] | Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	862,000		855,000
Unrealized Gains	85,000		76,000
Unrealized Losses	0		0
Fair Market Value	$ 947,000		$ 931,000

Cemetery Perpetual Care Trust59

Cemetery Perpetual Care Trust Investments (Estimated maturities of fixed perpetual care trust income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Mar. 31, 2017USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 102
Due in one to five years	2,903
Due in five to ten years	3,088
Thereafter	23,782
Total	$ 29,875

Cemetery Perpetual Care Trust60

Cemetery Perpetual Care Trust Investments (Unrealized losses on perpetual care trust investments) (Details) - Perpetual Care Trust Invesments [Member] - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Gain (Loss) on Investments [Line Items]
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 400,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	10,288,000		$ 10,067,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(689,000)		(476,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	13,334,000		13,733,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,238,000)		(2,596,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	23,622,000		23,800,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(2,927,000)		(3,072,000)
Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	306,000		137,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(24,000)		(3,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	306,000		137,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(24,000)		(3,000)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	583,000		1,619,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(13,000)		(120,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,763,000		1,961,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(260,000)		(315,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,346,000		3,580,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(273,000)		(435,000)
Corporate Debt Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	5,047,000		4,679,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(335,000)		(152,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,151,000		1,439,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(361,000)		(669,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	6,198,000		6,118,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(696,000)		(821,000)
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	2,901,000		1,563,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(268,000)		(121,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,904,000		2,004,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,143,000)		(1,025,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	4,805,000		3,567,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,411,000)		(1,146,000)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,287,000		2,038,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(41,000)		(77,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	8,516,000		8,329,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(474,000)		(587,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	9,803,000		10,367,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(515,000)		(664,000)
Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	164,000		31,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(8,000)		(3,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	164,000		31,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (8,000)		$ (3,000)

Cemetery Perpetual Care Trust61

Cemetery Perpetual Care Trust Investments (Perpetual care trust investment security transactions recorded in interest income and other, net) (Details) - Perpetual Care Trust Invesments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Realized gains	$ 281	$ 47
Realized losses	(149)	(1,249)
Decrease (increase) in care trusts’ corpus	$ (132)	$ 1,202

Cemetery Perpetual Care Trust62

Cemetery Perpetual Care Trust Investments (Perpetual care trust investment security transactions recorded in Cemetery revenue) (Details) - Perpetual Care Trust Invesments [Member] - Cemetery Revenue [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,705	$ 1,476
Realized gain, net	(499)	(262)
Total	$ 1,206	$ 1,214

Cemetery Perpetual Care Trust63

Cemetery Perpetual Care Trust Investments (Purchases and sales of investments in perpetual care trusts) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (5,012)	$ (6,758)
Sales	$ 3,887	$ 4,748

Cemetery Perpetual Care Trust64

Cemetery Perpetual Care Trust Investments Cemetery Perpetual Care Trust Investments (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0
Perpetual Care Trust Invesments [Member]
Schedule of Available-for-sale Securities [Line Items]
Other than Temporary Impairment Losses, Investments	$ 0	$ 400,000

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details)	Mar. 31, 2017USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities measured at fair value	$ 0
Convertible Subordinated Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt measured at fair value	$ 187,400,000

Intangible and Other Non-Curr66

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 42		$ 50
Deferred Costs and Other Assets	14,878		14,957
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	11,663		11,663
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	3,173		3,244
Finite-Lived Intangible Assets, Accumulated Amortization	5,637		$ 5,501
Amortization of Intangible Assets	$ 136	$ 102
Noncompete Agreements [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, useful life	1 year
Noncompete Agreements [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, useful life	10 years

Long-Term Debt (Long-term Debt

Long-Term Debt (Long-term Debt Table) (Details)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	$ 4,214,000	$ 4,138,000
Revolving credit facility, maximum borrowing capacity	300,000,000
Debt issuance costs	(1,195,000)	(1,270,000)
Current maturities on long-term debt	(14,027,000)	(13,021,000)
Long-term debt, excluding current maturities	197,752,000	204,404,000
Revolving credit facility present accordion provisions	75,000,000
Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Carrying value of the liability component		67,700,000
Credit Agreement [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	135,937,000	138,750,000
Current maturities on long-term debt	(12,188,000)	(11,250,000)
Notes Payable, Other Payables [Member] | Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	11,937,000	12,245,000
Current maturities on long-term debt	$ (1,840,000)	$ (1,771,000)
Term Number Two [Member]
Debt Instrument [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)	3.5

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details)	May 31, 2016USD ($)	Mar. 31, 2017USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		$ 300,000,000
Revolving credit facility present accordion provisions		75,000,000
Accumulated Amortization, Deferred Finance Costs		4,214,000		$ 4,138,000
Amortization of Debt Issuance Costs		$ 203,000	$ 221,000
Houston [Member]
Debt Covenant To Actual Ratios [Line Items]
Deferred payments	$ 2,000,000
Term Number Two [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)		3.5
Ratio Minimum Per Covenant [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of earnings to fixed cost obligations (in Ratio)		1.2
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)		2.75
Ratio of earnings to fixed cost obligations (in Ratio)		2.29
Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		$ 150,000,000
Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		150,000,000
Credit Agreement [Member]
Debt Covenant To Actual Ratios [Line Items]
Amortization of Debt Issuance Costs		100,000
Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Amount drawn under term loan facility		$ 65,100,000
Credit Agreement [Member] | Revolving Credit Facility [Member] | QTD [Member]
Debt Covenant To Actual Ratios [Line Items]
Weighted average interest rate		2.90%
Credit Agreement [Member] | Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Amount drawn under term loan facility		$ 135,900,000
Debt Instrument, Basis Spread on Variable Rate		2.125%
Prime Rate Option [Member] | Line of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.125%
Libor Margin Option [Member] | Line of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.125%

Convertible Subordinated Note69

Convertible Subordinated Notes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Mar. 19, 2014
Debt Instrument [Line Items]
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	1,090,000	0
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Debt issuance costs	$ (1,195)		$ (1,270)
Debt issuance costs	(4,214)		(4,138)
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Stated interest rate percentage				2.75%
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Convertible subordinated notes, principal amount	143,750		143,750	$ 143,750
Unamortized discount of liability component	(20,850)		(21,887)
Debt issuance costs	(2,140)		(2,268)
Debt issuance costs	(1,487)		(1,359)
Carrying value of the liability component	120,760		119,596
Equity component carrying value	17,973		$ 17,973
Convertible subordinated notes, fair value	187,400
Contractual coupon interest expense	1,000
Accretion of discount, convertible subordinated notes	$ 1,000	$ 900
Effective interest rate percentage	2.75%	6.75%

Convertible Subordinated Note70

Convertible Subordinated Notes Convertible Subordinated Notes (Narrative) (Details) (Details) $ / shares in Units, $ in Thousands	Mar. 31, 2017USD ($)$ / shares	Mar. 19, 2014$ / shares	Mar. 31, 2017USD ($)$ / shares	Mar. 31, 2016USD ($)
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs			$ 203	$ 221
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Ratio	44.4530	44.3169
Long-term Debt, Fair Value	$ 187,400		187,400
Interest Expense, Debt			1,000
Amortization of Debt Issuance Costs			100
Accretion of discount, convertible subordinated notes			$ 1,000	$ 900
Debt instrument, convertible, conversion price (in dollars per share) | $ / shares	$ 22.50	$ 22.56	$ 22.50
Effective interest rate percentage	2.75%		2.75%	6.75%

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payments of Ordinary Dividends, Common Stock	$ 833	$ 415
Unrecognized share based compensation, expected term (in Duration)	1 year 10 months 24 days
Directors compensation expense	$ 90	$ 124
Common Stock, Dividends, Per Share, Declared	$ 0.050	$ 0.025
Dividends, Common Stock, Cash	$ 800	$ 400
Common Stock, Dividends, Per Share, Cash Paid		$ 0.025
Share-Based Compensation Aggrangement, By Share-Based Payment Award, Equity Instrument Other Than Options, Percent Represented By Relative Shareholder Return Performance	50.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		0.53%
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield assumption (in Percent)	0.77%
Shares purchased through Employee Stock Purchase Plan (in Shares)	13,639
Weighted average purchase price of ESPP shares purchased during the period (in Dollars per share)	$ 23.05
Share-based compensation expense	$ 96	$ 77
Expected volatility assumption (in Percent)	18.82%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		3 months
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 200	$ 300
Stock Granted, Value, Share-based Compensation, Net of Forfeitures		$ 600
Unrecognized share based compensation	$ 1,300
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		22,250
Restricted Stock | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield assumption (in Percent)	0.75%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	20000.00%
Share based compensation awards, options outstanding at period end (in Shares)	1,977,406
Share based compensation awards, options outstanding and unvested at period end (in Shares)	703,489
Share-based compensation expense	$ 500	$ 600
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period		10 years
Stock Granted, Value, Share-based Compensation, Net of Forfeitures		$ 3,200
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		445,450
Grants in period, weighted average exercise price (in dollars per share)		$ 26.54
Expected volatility assumption (in Percent)	29.30%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.96%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	5 years
Fair value assumptions, exercise price (in dollars per share)	$ 7.13
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	101,040
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense	$ 55	$ 27
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value		$ 2,700
Share-based Compensation Award, Tranche One [Member] | New Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
Share-based Compensation Award, Tranche Two [Member] | New Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%

Stockholders' Equity (ESPP) (De

Stockholders' Equity (ESPP) (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate					0.53%
Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.89%	0.77%	0.65%
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense				$ 96	$ 77
Expected dividend yield assumption (in Percent)				0.77%
Expected volatility assumption (in Percent)				18.82%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term					3 months
ESPP | Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	1 year	9 months	6 months

Stockholders' Equity (AOCI) (De

Stockholders' Equity (AOCI) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Equity [Abstract]
Beginning balance	$ 0
Increase in net unrealized gains associated with available-for-sale securities of the trusts	482
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(482)
Ending balance	$ 0

Earnings Per Share (EPS Computa

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Earnings Per Share [Abstract]
Less: Earnings allocated to unvested restricted stock	$ 7,084	$ 4,571
Income attributable to common stockholders	(27)	(41)
Income attributable to common stockholders	$ 7,057	$ 4,530
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	16,597,000	16,459,000
Effect of dilutive securities, Stock options (in shares)	395,000	191,000
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	1,090,000	0
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	18,082,000	16,650,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.42	$ 0.27
Continuing operations (in dollars per Share)	$ 0.39	$ 0.27
Antidilutive securities excluded from computation of diluted EPS	0	538,000

Major Segments of Business (Rev

Major Segments of Business (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Revenues from continuing operations	$ 68,157	$ 63,331
Income (loss) from continuing operations before income taxes	11,806	7,618
Total assets	880,973		$ 885,069
Funeral [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	54,211	49,302
Income (loss) from continuing operations before income taxes	18,822	16,729
Total assets	633,224		634,145
Cemetery [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	13,946	14,029
Income (loss) from continuing operations before income taxes	4,212	4,249
Total assets	243,122		241,621
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	0	0
Income (loss) from continuing operations before income taxes	(11,228)	$ (13,360)
Total assets	$ 4,627		$ 9,303

Supplementary Data (Details)

Supplementary Data (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Other current assets:
Income taxes receivable	$ 0	$ 1,932
Other current assets	106	102
Total other current assets	106	2,034
Current portion of long-term debt and capital lease obligations
Long-term Debt	14,027	13,021
Capital leases	237	246
Total current portion of long-term debt and capital lease obligations	14,265	13,267
Other current liabilities:
Income taxes payable	3,069	509
Deferred rent	216	208
Total other current liabilities	3,285	717
Accrued liabilities
Accrued salaries and wages	1,331	4,005
Accrued incentive compensation	2,049	8,237
Accrued vacation	2,581	2,305
Accrued insurance	2,075	1,726
Accrued interest	192	1,235
Accrued ad valorem and franchise taxes	1,178	981
Accrued commissions	379	543
Other accrued liabilities	1,609	1,059
Total accrued liabilities	11,394	20,091
Other long-term liabilities:
Deferred rent	1,149	1,207
Incentive compensation	0	575
Contingent consideration	649	785
Total other long-term liabilities	1,798	2,567
Term Loan [Member] | Credit Agreement [Member]
Current portion of long-term debt and capital lease obligations
Long-term Debt	12,188	11,250
Acquisition Debt, Deferred Purchase Price [Member] | Notes Payable, Other Payables [Member]
Current portion of long-term debt and capital lease obligations
Long-term Debt	$ 1,840	$ 1,771