Carriage Services (CSV) 10-Q 25 Oct 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 20, 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	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		16,085,750

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 759	$ 3,286
Accounts receivable, net of allowance for bad debts of $746 in 2016 and $800 in 2017	18,821	18,860
Inventories	6,346	6,147
Prepaid expenses	1,355	2,640
Other current assets	764	2,034
Total current assets	28,045	32,967
Preneed cemetery trust investments	71,728	69,696
Preneed funeral trust investments	89,444	89,240
Preneed receivables, net of allowance for bad debts of $2,166 in 2016 and $2,230 in 2017	31,279	30,383
Receivables from preneed trusts	15,306	14,218
Property, plant and equipment, net of accumulated depreciation of $110,509 in 2016 and $113,616 in 2017	235,501	235,113
Cemetery property, net of accumulated amortization of $34,194 in 2016 and $36,638 in 2017	76,961	76,119
Goodwill	275,487	275,487
Intangible and other non-current assets	14,616	14,957
Cemetery perpetual care trust investments	48,679	46,889
Total assets	887,046	885,069
Current liabilities:
Current portion of long-term debt and capital lease obligations	16,323	13,267
Accounts payable	6,686	10,198
Other liabilities	1,811	717
Accrued liabilities	15,294	20,091
Total current liabilities	40,114	44,273
Long-term debt, net of current portion	125,442	137,862
Revolving credit facility	74,550	66,542
Convertible subordinated notes due 2021	123,182	119,596
Obligations under capital leases, net of current portion	2,492	2,630
Deferred preneed cemetery revenue	55,275	54,631
Deferred preneed funeral revenue	34,652	33,198
Deferred tax liability	44,025	42,810
Other long-term liabilities	2,723	2,567
Deferred preneed cemetery receipts held in trust	71,728	69,696
Deferred preneed funeral receipts held in trust	89,444	89,240
Care trusts’ corpus	48,186	46,290
Total liabilities	711,813	709,335
Commitments and contingencies
Stockholders’ equity:
Common stock, $.01 par value; 80,000,000 shares authorized and 22,490,855 and 22,609,120 shares issued at December 31, 2016 and September 30, 2017, respectively	226	225
Additional paid-in capital	216,396	215,064
Retained earnings	35,243	20,711
Treasury stock, at cost; 5,849,316 and 6,523,370 shares at December 31, 2016 and September 30, 2017, respectively	(76,632)	(60,266)
Total stockholders’ equity	175,233	175,734
Total liabilities and stockholders’ equity	$ 887,046	$ 885,069

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for bad debts of $746 in 2016 and $800 in 2017	$ 1,126	$ 1,071
Preneed receivables, net of allowance for bad debts of $2,166 in 2016 and $2,230 in 2017	2,230	2,166
Property, plant and equipment, net of accumulated depreciation of $110,509 in 2016 and $113,616 in 2017	113,616	110,509
Cemetery property, accumulated amortization	$ 36,638	$ 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	22,609,120	22,490,855
Treasury stock, shares	6,523,370	5,849,316

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Total revenues	$ 61,054	$ 60,140	$ 193,063	$ 185,336
Field costs and expenses:
Total field costs and expenses	45,574	41,912	135,824	126,998
Depreciation and amortization	3,601	3,452	10,719	10,359
Regional and unallocated funeral and cemetery costs	3,937	2,783	9,845	8,547
Gross profit	15,480	18,228	57,239	58,338
Corporate costs and expenses:
General, administrative and other	6,134	6,130	19,549	21,208
Home office depreciation and amortization	401	355	1,155	1,139
Total corporate costs and expenses	6,535	6,485	20,704	22,347
Operating income	8,945	11,743	36,535	35,991
Interest expense	(3,282)	(2,903)	(9,517)	(8,722)
Accretion of discount on convertible subordinated notes	(1,097)	(981)	(3,200)	(2,862)
Loss on early extinguishment of debt	0	0	0	(567)
Other, net	(6)	(285)	(3)	20
Income before income taxes	4,560	7,574	23,815	23,860
Provision for income taxes	(1,824)	(3,030)	(9,526)	(9,545)
Tax adjustment related to certain discrete items	302	1,139	243	1,139
Total provision for income taxes	(1,522)	(1,891)	(9,283)	(8,406)
Net income	$ 3,038	$ 5,683	$ 14,532	$ 15,454
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.18	$ 0.34	$ 0.87	$ 0.93
Continuing operations (in dollars per Share)	0.17	0.33	0.81	0.91
Dividends declared per common share (in dollars per Share)	$ 0.05	$ 0.050	$ 0.150	$ 0.100
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	16,476	16,529	16,575	16,502
Diluted (in Shares)	17,598	17,101	17,887	16,962
Funeral [Member]
Segment Reporting Information [Line Items]
Total revenues	$ 47,329	$ 45,183	$ 150,279	$ 140,952
Field costs and expenses:
Total field costs and expenses	29,267	26,982	89,118	82,546
Corporate costs and expenses:
Income before income taxes	12,394	13,478	45,414	44,322
Cemetery [Member]
Segment Reporting Information [Line Items]
Total revenues	13,725	14,957	42,784	44,384
Field costs and expenses:
Total field costs and expenses	8,769	8,695	26,142	25,546
Corporate costs and expenses:
Income before income taxes	$ 3,002	$ 4,327	$ 11,609	$ 12,875

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Statement of Cash Flows [Abstract]
Net Income (Loss) Available to Common Stockholders, Basic	$ 14,532	$ 15,454
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	11,874	11,498
Provision for losses on accounts receivable	1,737	1,522
Stock-based compensation expense	2,394	2,645
Deferred income tax (benefit) expense	1,215	3,618
Amortization of deferred financing costs	614	622
Accretion of discount on convertible subordinated notes	3,200	2,862
Loss on early extinguishment of debt	0	567
Net loss on sale and disposal of other assets	341	186
Impairment of intangible assets	0	145
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables	(2,594)	(3,945)
Inventories and other current assets	2,356	682
Intangible and other non-current assets	340	386
Preneed funeral and cemetery trust investments	(5,114)	(4,828)
Accounts payable	(3,510)	(2,149)
Accrued and other liabilities	(2,790)	292
Deferred preneed funeral and cemetery revenue	2,098	742
Deferred preneed funeral and cemetery receipts held in trust	4,132	4,541
Net cash provided by operating activities	30,825	34,840
Cash flows from investing activities:
Acquisitions and land for new construction	(723)	(15,056)
Purchase of land and buildings previously leased	0	(6,258)
Net proceeds from the sale of other assets	405	955
Capital expenditures	(13,129)	(12,039)
Net cash used in investing activities	(13,447)	(32,398)
Cash flows from financing activities:
Borrowings from the revolving credit facility	75,100	45,500
Payments against the revolving credit facility	(67,300)	(74,800)
Payments against the revolving credit facility	0	39,063
Payments against the term loan	(8,438)	(8,438)
Payments on other long-term debt and obligations under capital leases	(1,084)	(987)
Payments on contingent consideration recorded at acquisition date	(101)	0
Proceeds from the exercise of stock options and employee stock purchase plan contributions	1,296	686
Taxes paid on restricted stock vestings and exercise of non-qualified options	(509)	(560)
Dividends paid on common stock	(2,503)	(1,662)
Purchase of treasury stock	(16,366)	0
Payment of loan origination costs related to the credit facility	0	(717)
Excess tax deficiency of equity compensation	0	(207)
Net cash used in financing activities	(19,905)	(2,122)
Net increase (decrease) in cash and cash equivalents	(2,527)	320
Cash and cash equivalents at beginning of period	3,286	535
Cash and cash equivalents at end of period	$ 759	$ 855

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 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 September 30, 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 $0.9 million for both the three months ended September 30, 2016 and 2017 and $3.1 million and $2.4 million for the nine months ended September 30, 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 September 30, 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 was comprised of the following at December 31, 2016 and September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Funeral receivables, net of allowance for bad debt of $189 and $197, respectively $ 8,664 $ 7,865 Cemetery receivables, net of allowance for bad debt of $557 and $603, respectively 9,862 10,552 Other receivables 334 404 Accounts receivable, net $ 18,860 $ 18,821 Non-current preneed receivables represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables were comprised of the following at December 31, 2016 and September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Funeral receivables, net of allowance for bad debt of $862 and $883, respectively $ 7,761 $ 7,943 Cemetery receivables, net of allowance for bad debt of $1,304 and $1,347, respectively 22,622 23,336 Preneed receivable, net $ 30,383 $ 31,279 Bad debt expense totaled approximately $0.5 million and $0.6 million for the three months ended September 30, 2016 and 2017 , respectively, and $1.5 million and $1.7 million for the nine months ended September 30, 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 September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Land $ 73,744 $ 73,503 Buildings and improvements 195,214 201,444 Furniture, equipment and automobiles 76,664 74,170 Property, plant and equipment, at cost 345,622 349,117 Less: accumulated depreciation (110,509 ) (113,616 ) Property, plant and equipment, net $ 235,113 $ 235,501 We recorded depreciation expense of approximately $2.9 million and $3.1 million for the three months ended September 30, 2016 and 2017 , respectively and $8.4 million and $9.4 million for the nine months ended September 30, 2016 and 2017 , respectively. During the nine months ended September 30, 2017 , we acquired real estate for $0.7 million for funeral home parking lot expansion projects. During the nine months ended September 30, 2016 , we acquired real estate for $2.7 million for various funeral home expansion projects and we purchased land and buildings at four funeral homes that were previously leased for approximately $6.3 million . Goodwill 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. We performed our 2017 annual impairment test of goodwill using information as of August 31, 2017. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. For our 2017 annual impairment test, we performed a qualitative assessment and concluded that there was not an impairment to goodwill. For our 2016 annual impairment test, we performed a quantitative impairment test. Our intent is to perform the quantitative test at least once every three years unless certain indicators or events suggest otherwise. See Part II, Item 7, Overview of Critical Accounting Policies and Estimates and Item 8. Financial Statements and Supplementary Data, Note 1, to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2016, for a discussion of the methodology used for the goodwill impairment quantitative test. 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 nine months ended September 30, 2016 and 2017 . Intangible Assets Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets on our Consolidated Balance Sheets. Our tradenames are considered to have an indefinite life and are not subject to amortization. We performed our 2017 annual impairment test of intangible assets using information as of August 31, 2017. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with the guidance. For our 2017 annual impairment test, we performed a qualitative assessment and concluded that there was not an impairment to intangibles assets. For our 2016 annual impairment test, we performed a quantitative impairment test. Our intent is to perform the quantitative test at least once every three years unless certain indicators or events suggest otherwise. See Part II, Item 7, Overview of Critical Accounting Policies and Estimates and Item 8. Financial Statements and Supplementary Data, Note 1, to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2016, for a discussion of the methodology used for the intangibles impairment quantitative test. In addition to our annual review, we assess the impairment of intangible assets whenever certain events or changes in circumstances indicate that the carrying value of the intangible asset may be greater than the fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results and significant negative industry or economic trends. During the third quarter of 2016, we recorded an impairment to tradenames of $145,000 related to a funeral home business held for sale as the carrying value exceeded fair value. No other impairments were recorded to our intangible assets during the nine months ended September 30, 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 market 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 and nine months ended September 30, 2017 , the excess tax deficiency related to share-based payments was approximately $70,000 , recorded within Tax adjustment related to certain discrete items on our Consolidated Statements of Operations. In addition, excess tax benefits or deficiencies 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 $0.6 million of employee taxes paid from withheld shares being presented as financing activities on our Consolidated Statement of Cash Flows for both the nine months ended September 30, 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. On July 18, 2017, we received notification that the Internal Revenue Service (“IRS”) selected our tax years ended December 31, 2013, 2014 and 2015 for examination. The examination of our tax year ended December 31, 2013 had previously been completed during 2016, however, we filed an amendment on June 1, 2017. The examination related to 2013 should be limited in scope to the items revised in the amendment, which include research and development credits, state taxes and preneed cost of sales. Income tax expense during interim periods is based on our estimated annual effective income tax rate plus any discrete items, which are recorded in the period in which they occur. Discrete items include, but are not limited to, such events as changes in estimates due to the finalization of tax returns, tax audit settlements, and increases or decreases in valuation allowances on deferred tax assets. Income tax expense was $1.9 million for the three months ended September 30, 2016 compared to $1.5 million for the three months ended September 30, 2017 . We recorded income taxes at the estimated effective rate, before discrete items, of 40.0% for both the three and nine months ended September 30, 2016 and 2017 . Income tax expense was $8.4 million for the nine months ended September 30, 2016 compared to $9.3 million for the nine months ended September 30, 2017 . During the third quarter of 2017, we recognized a tax benefit of $0.2 million which reduced our effective tax rate to 39.0% for the nine months ended September 30, 2017 . During the third quarter of 2016, we recognized a tax benefit of $1.1 million which reduced our effective tax rate to 35.2% for the nine months ended September 30, 2016 . Correction of Immaterial Error During the nine months ended September 30, 2017 , we corrected an immaterial error related to 2013. The adjustment related to the correction of the deferred tax liability for the difference in book and tax basis of certain assets. The error had the impact of understating the deferred tax liability and overstating net income in 2013. Management evaluated the effect of the adjustment on previously issued interim and annual consolidated financial statements in accordance with the SEC's Staff Accounting Bulletin (“SAB”) No. 99 and SAB 108 and concluded that it was immaterial to the interim and annual periods. As a result, in accordance with SAB No. 108, we corrected our Consolidated Balance Sheets as of January 1, 2015. The effect of this adjustment on our Consolidated Balance Sheets as of December 31, 2016 is as follows (dollars in thousands): % Change Increase in Deferred tax liability $ 2,255 5.6 % Increase in Total liabilities $ 2,255 0.3 % Decrease in Retained earnings $ 2,255 9.8 % Decrease in Total stockholders' equity $ 2,255 1.3 % This adjustment had no impact on our Consolidated Statements of Operations or Consolidated Statement of Cash Flows for any periods presented. Related Party Transactions Management evaluated reportable events and transactions that occurred between us and related persons during the nine months ended September 30, 2017 . See Note 15 to the Consolidated Financial Statements included herein for additional information on our related party transactions. Subsequent Events Management evaluated events and transactions during the period subsequent to September 30, 2017 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report. See Note 16 to the Consolidated Financial Statements included herein for additional information on our subsequent events.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Stock-Based Compensation In May 2017, the FASB issued ASU, Compensation: (Topic 718): Stock Compensation - Scope of Modification Accounting . The amendments provide guidance about which changes to the terms and conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. An entity should account for the effects of a modification unless the fair value, vesting conditions and classification of the modified award are the same as the original award immediately before the award is modified. 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. The amendments should be applied prospectively to an award modified on or after the adoption date. 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. 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 using the 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. 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. We have analyzed the impact on our contract portfolio by reviewing our revenue streams and our current policies and procedures to identify potential differences that would result from applying the requirements of the new standard to our contracts and we do not expect the new accounting standard to significantly impact our current accounting for the cemetery interment rights. We do not expect the adoption of this accounting standard to materially affect our accounting for other revenue streams. We expect the adoption of this new accounting standard to affect our accounting for the selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts. Currently, these costs are charged to operations using the specific identification method in the period incurred. Under the new accounting standard, we will capitalize and amortize these costs over the typical financing term for our preneed cemetery merchandise and services contracts and over the average preneed maturity period for our preneed funeral trust contracts. Based on our preliminary assessments, we do not expect the change to have a material impact on our Consolidated Financial Statements. The selling costs related to the sales of cemetery 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 cemetery interment right is recognized as revenue. The selling costs related to preneed funeral insurance contracts will continue to be charged to operations using the specific identification method in the period incurred. We are continually evaluating the impact on our Consolidated Financial Statements and are currently modifying our financial systems to provide accounting under the new guidance. 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	9 Months Ended
	Sep. 30, 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 September 30, 2017 were as follows (in thousands): December 31, 2016 September 30, 2017 Preneed cemetery trust investments, at market value $ 71,834 $ 73,889 Less: allowance for contract cancellation (2,138 ) (2,161 ) Preneed cemetery trust investments, net $ 69,696 $ 71,728 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 September 30, 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 and nine months ended September 30, 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 September 30, 2017 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 4,698 $ — $ — $ 4,698 Fixed income securities: Foreign debt 2 4,834 275 (168 ) 4,941 Corporate debt 2 19,335 1,145 (553 ) 19,927 Preferred stock 2 16,329 383 (524 ) 16,188 Mortgage-backed securities 2 1,089 240 (23 ) 1,306 Common stock 1 24,574 3,376 (3,119 ) 24,831 Mutual funds: Fixed Income 2 1,200 81 — 1,281 Trust securities $ 72,059 $ 5,501 $ (4,387 ) $ 73,173 Accrued investment income $ 716 $ 716 Preneed cemetery trust investments $ 73,889 Market value as a percentage of cost 101.5 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 15 Due in one to five years 2,718 Due in five to ten years 5,751 Thereafter 33,879 Total $ 42,363 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 September 30, 2016 , we recorded a $0.1 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 September 30, 2017 . In the nine months ended September 30, 2016 , we recorded a $0.8 million impairment and no impairments have been recorded in the nine months ended September 30, 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 September 30, 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 preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of September 30, 2017 are shown in the following table (in thousands): September 30, 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: Foreign debt $ 153 $ (2 ) $ 1,657 $ (166 ) $ 1,810 $ (168 ) Corporate debt 2,158 (410 ) 624 (143 ) 2,782 (553 ) Preferred stock 273 (2 ) 8,111 (522 ) 8,384 (524 ) Mortgage-backed securities 200 (23 ) — — 200 (23 ) Common stock 8,473 (2,247 ) 1,936 (872 ) 10,409 (3,119 ) Mutual Funds: Fixed Income — — — — — — Total temporary impaired securities $ 11,257 $ (2,684 ) $ 12,328 $ (1,703 ) $ 23,585 $ (4,387 ) Our preneed cemetery 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 and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Investment income $ 578 $ 474 $ 1,546 $ 1,755 Realized gains 126 — 415 2,215 Realized losses (673 ) — (4,081 ) (1,312 ) Expenses and taxes (139 ) (336 ) (832 ) (1,213 ) Decrease (increase) in deferred preneed cemetery receipts held in trust 108 (138 ) 2,952 (1,445 ) $ — $ — $ — $ — Purchases and sales of investments in the preneed cemetery trusts for the three and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Purchases $ (1,434 ) $ (915 ) $ (19,540 ) $ (19,355 ) Sales $ 5,973 $ — $ 18,003 $ 13,189 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 September 30, 2017 were as follows (in thousands): December 31, 2016 September 30, 2017 Preneed funeral trust investments, at market value $ 91,980 $ 92,151 Less: allowance for contract cancellation (2,740 ) (2,707 ) Preneed funeral trust investments, net $ 89,240 $ 89,444 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 September 30, 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 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 and nine months ended September 30, 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 September 30, 2017 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 15,636 $ — $ — $ 15,636 Fixed income securities: U.S treasury debt 1 1,490 13 (4 ) 1,499 Foreign debt 2 4,882 282 (166 ) 4,998 Corporate debt 2 20,244 1,165 (571 ) 20,838 Preferred stock 2 16,837 457 (526 ) 16,768 Mortgage-backed securities 2 1,273 255 (25 ) 1,503 Common stock 1 24,488 3,392 (3,133 ) 24,747 Mutual funds: Fixed income 2 1,998 87 (38 ) 2,047 Other investments 2 3,374 — — 3,374 Trust securities $ 90,222 $ 5,651 $ (4,463 ) $ 91,410 Accrued investment income $ 741 $ 741 Preneed funeral trust investments $ 92,151 Market value as a percentage of cost 101.3 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 78 Due in one to five years 4,320 Due in five to ten years 6,208 Thereafter 35,000 Total $ 45,606 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 September 30, 2016 , we recorded a $0.1 million impairment for other-than-temporary declines in the fair value related to unrealized losses on certain investments. We did not record any impairments in the three months ended September 30, 2017 . In the nine months ended September 30, 2016 , we recorded a $0.9 million impairment and no impairments have been recorded in the nine months ended September 30, 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 September 30, 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 September 30, 2017 are shown in the following table (in thousands): September 30, 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 $ 837 $ (4 ) $ — $ — $ 837 $ (4 ) Foreign debt 170 (4 ) 1,628 (163 ) 1,798 (167 ) Corporate debt 2,273 (430 ) 609 (141 ) 2,882 (571 ) Preferred stock 191 (6 ) 8,183 (520 ) 8,374 (526 ) Mortgage-backed securities 234 (24 ) 9 — 243 (24 ) Common stock 8,497 (2,241 ) 1,934 (892 ) 10,431 (3,133 ) Mutual Funds: Fixed income 79 (1 ) 608 (37 ) 687 (38 ) Total temporary impaired securities $ 12,281 $ (2,710 ) $ 12,971 $ (1,753 ) $ 25,252 $ (4,463 ) 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 ) Common stock 2,795 (216 ) 3,390 (1,634 ) 6,185 (1,850 ) Mutual funds: 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 and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Investment income $ 596 $ 524 $ 1,639 $ 1,801 Realized gains 131 — 525 2,296 Realized losses (716 ) (2 ) (4,090 ) (1,314 ) Expenses and taxes (253 ) (390 ) (946 ) (1,106 ) Decrease (increase) in deferred preneed funeral receipts held in trust 242 (132 ) 2,872 (1,677 ) $ — $ — $ — $ — Purchases and sales of investments in the preneed funeral trusts for the three and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Purchases $ (1,486 ) $ (966 ) $ (19,917 ) $ (19,548 ) Sales $ 6,336 $ 23 $ 19,005 $ 13,266

Preneed Cemetery Receivables

Preneed Cemetery Receivables	9 Months Ended
	Sep. 30, 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 September 30, 2017 , our total financed preneed receivables were $39.9 million , of which $29.3 million and $10.6 million were for cemetery interment rights and for merchandise and services, respectively. These amounts are presented on our consolidated balance sheet as $11.7 million within Accounts receivable and $28.2 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 September 30, 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 4.8% of the total receivables on recognized sales at September 30, 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 nine months ended September 30, 2017 , the change in the allowance for contract cancellations was as follows (in thousands): September 30, 2017 Beginning balance $ 1,861 Write-offs and cancellations (1,004 ) Provision 1,093 Ending balance $ 1,950 The aging of past due financing receivables as of September 30, 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 $ 866 $ 393 $ 190 $ 1,205 $ 2,654 $ 26,517 $ 29,171 Deferred revenue 272 145 71 387 875 9,900 10,775 Total contracts $ 1,138 $ 538 $ 261 $ 1,592 $ 3,529 $ 36,417 $ 39,946

Receivables from Preneed Trusts

Receivables from Preneed Trusts	9 Months Ended
	Sep. 30, 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 September 30, 2017 , receivables from preneed trusts were as follows (in thousands): December 31, 2016 September 30, 2017 Preneed trust funds, at cost $ 14,658 $ 15,780 Less: allowance for contract cancellation (440 ) (474 ) Receivables from preneed trusts, net $ 14,218 $ 15,306 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 September 30, 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 September 30, 2017 was as follows (in thousands): Historical Cost Basis Fair Value As of September 30, 2017 Cash and cash equivalents $ 4,054 $ 4,054 Fixed income investments 9,218 9,218 Mutual funds and common stocks 2,492 2,516 Annuities 16 16 Total $ 15,780 $ 15,804 The composition of the preneed trust funds at December 31, 2016 was as follows (in thousands): Historical Cost Basis Fair Value 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	9 Months Ended
	Sep. 30, 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 September 30, 2017 were as follows (in thousands): December 31, 2016 September 30, 2017 Trust assets, at market value $ 46,889 $ 48,679 Obligations due from trust (599 ) (493 ) Care trusts’ corpus $ 46,290 $ 48,186 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 September 30, 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 fixed income securities, including 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 and nine months ended September 30, 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 September 30, 2017 (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 2,573 $ — $ — $ 2,573 Fixed income securities: Foreign debt 2 3,568 211 (117 ) 3,662 Corporate debt 2 13,194 768 (368 ) 13,594 Preferred stock 2 11,464 260 (368 ) 11,356 Mortgage-backed securities 2 661 147 (14 ) 794 Common stock 1 15,263 1,985 (2,021 ) 15,227 Mutual funds: Fixed Income 2 909 64 — 973 Trust securities $ 47,632 $ 3,435 $ (2,888 ) $ 48,179 Accrued investment income $ 500 $ 500 Cemetery perpetual care investments $ 48,679 Market value as a percentage of cost 101.1 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 9 Due in one to five years 1,770 Due in five to ten years 4,004 Thereafter 23,622 $ 29,405 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 September 30, 2016 , we recorded a $0.1 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 September 30, 2017 . In the nine months ended September 30, 2016 , we recorded a $0.5 million impairment and no impairments have been recorded in the nine months ended September 30, 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 September 30, 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 September 30, 2017 are shown in the following table (in thousands): September 30, 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: Foreign debt $ 93 $ (2 ) $ 1,138 $ (115 ) $ 1,231 $ (117 ) Corporate debt 1,435 (276 ) 417 (92 ) 1,852 (368 ) Preferred stock 681 (4 ) 5,475 (364 ) 6,156 (368 ) Mortgage-backed securities 121 (14 ) — — 121 (14 ) Common stock 5,393 (1,466 ) 1,221 (555 ) 6,614 (2,021 ) Mutual Funds: Fixed Income — — — — — — Total temporary impaired securities $ 7,723 $ (1,762 ) $ 8,251 $ (1,126 ) $ 15,974 $ (2,888 ) 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 and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Realized gains $ 44 $ — $ 156 $ 925 Realized losses (261 ) — (1,943 ) (630 ) Decrease (increase) in care trusts’ corpus 217 — 1,787 (295 ) Total $ — $ — $ — $ — Perpetual care trust investment security transactions recorded in Revenues: Cemetery for the three and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Investment income $ 1,523 $ 1,539 $ 4,503 $ 4,831 Realized gain, net 14 (283 ) (444 ) (891 ) Total $ 1,537 $ 1,256 $ 4,059 $ 3,940 Purchases and sales of investments in the perpetual care trusts for the three and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Purchases $ (936 ) $ (556 ) $ (12,888 ) $ (12,430 ) Sales $ 3,832 $ — $ 11,702 $ 8,390

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 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 $179.9 million at September 30, 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 September 30, 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	9 Months Ended
	Sep. 30, 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 September 30, 2017 were as follows (in thousands): December 31, 2016 September 30, 2017 Prepaid agreements not-to-compete, net of accumulated amortization of $5,501 and $5,908, respectively $ 3,244 $ 2,930 Tradenames 11,663 11,663 Other 50 23 Intangible and other non-current assets $ 14,957 $ 14,616 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 $106,000 and $135,000 for the three months ended September 30, 2016 and 2017 , respectively, and $308,000 and $407,000 for the nine months ended September 30, 2016 and 2017 , respectively. Our tradenames have indefinite lives and therefore are not amortized.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Our long-term debt consisted of the following at December 31, 2016 and September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Revolving credit facility, secured, floating rate $ 67,700 $ 75,500 Term loan, secured, floating rate 138,750 130,313 Acquisition debt 12,245 11,348 Debt issuance costs, net of accumulated amortization of $4,138 and $4,366, respectively (1,270 ) (1,043 ) Less: current portion (13,021 ) (16,126 ) Total long-term debt $ 204,404 $ 199,992 As of September 30, 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 September 30, 2017 , we had outstanding borrowings under the revolving credit facility of $75.5 million and approximately $130.3 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 , which 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 September 30, 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 and nine months ended September 30, 2017 was 3.4% and 3.1% , respectively. We were in compliance with the covenants contained in the Credit Agreement as of September 30, 2017 . The Credit Agreement contains key ratios that we must comply with, including a requirement to maintain a leverage ratio of no more than 3.50 to 1.00 and a covenant to maintain a fixed charge coverage ratio of no less than 1.20 to 1.00. As of September 30, 2017 , the leverage ratio was 2.99 to 1.00 and the fixed charge coverage ratio was 1.89 to 1.00. Amortization of debt issuance costs related to our Credit Facility was approximately $0.1 million for both the three months ended September 30, 2016 and 2017 and $0.3 million and $0.2 million for the nine months ended September 30, 2016 and 2017 , respectively. The unamortized debt issuance costs related to the Credit Facility are being amortized over the remaining 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	9 Months Ended
	Sep. 30, 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 September 30, 2017 are reflected in our Consolidated Balance Sheets as follows (in thousands): December 31, 2016 September 30, 2017 Long-term liabilities: Principal amount $ 143,750 $ 143,750 Unamortized discount of liability component (21,887 ) (18,687 ) Convertible Notes issuance costs, net of accumulated amortization of $1,359 and $1,746, respectively $ (2,268 ) $ (1,881 ) Carrying value of the liability component $ 119,596 $ 123,182 Equity component carrying value $ 17,973 $ 17,973 The fair value of the Convertible Notes, which are Level 2 measurements, was approximately $179.9 million at September 30, 2017 . Interest expense on the Convertible Notes included contractual coupon interest expense of approximately $1.0 million for both the three months ended September 30, 2016 and 2017 and $3.0 million for both the nine months ended September 30, 2016 and 2017 . Accretion of the discount on the Convertible Notes was $1.0 million and $1.1 million for the three months ended September 30, 2016 and 2017 , respectively, and $2.9 million and $3.2 million for the nine months ended September 30, 2016 and 2017 , respectively. Amortization of debt issuance costs related to our Convertible Notes was approximately $0.1 million for both the three months ended September 30, 2016 and 2017 and $0.4 million for both the nine months ended September 30, 2016 and 2017 . 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 September 30, 2017, is 44.5392 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an adjusted conversion price of approximately $22.45 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 and nine months ended September 30, 2016 and 2017 was 6.75% and 2.75% , respectively.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS ’ EQUITY Stock-Based Compensation Plans During the nine months ended September 30, 2017 , we had two stock benefits plans in effect under which restricted stock, stock options and performance awards have been granted or remain outstanding: the Second Amended and Restated 2006 Long-Term Incentive Plan (the “Amended and Restated 2006 Plan”) and the 2017 Omnibus Incentive Plan (the “2017 Plan”). The Amended and Restated 2006 Plan was terminated upon the approval of the 2017 Plan at the annual shareholders meeting on May 17, 2017. The termination of the Amended and Restated 2006 Plan does not affect the awards previously issued and outstanding. All stock-based plans are administered by the Compensation Committee appointed by our Board of Directors (the “Board”). The 2017 Plan provides for grants of options as non-qualified options or incentive stock options, restricted stock and performance awards. The 2017 Plan expires on May 17, 2027. The status of each of the plans at September 30, 2017 is as follows (shares in thousands): Shares Shares Options Performance Awards Outstanding (2) Amended and Restated 2006 Plan — — 1,929 319 2017 Plan 1,571 (1) 1,541 16 9 Total 1,571 1,541 1,945 328 (1) Amount includes approximately 17,500 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations. (2) Performance Awards are reserved at 200% of shares granted which is equal to the maximum payout in shares. Restricted Stock We did not issue any restricted stock during the three months ended September 30, 2017 . During the second quarter of 2017 , we issued 5,000 restricted stock grants to a new employee of the leadership team that vest over a five -year period with an aggregate grant date market value of approximately $0.1 million . 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 September 30, 2016 and 2017 , we recorded a benefit of $21,000 and $174,000 of pre-tax compensation expense, respectively, related to the vesting of restricted stock awards, which is included in general, administrative and other expenses. The benefit was primarily related to the cancellation of 50,000 unvested restricted stock for a former executive. During the nine months ended September 30, 2016 and 2017 , we recorded pre-tax compensation expense of approximately $0.5 million for both periods. As of September 30, 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 1.7 years. Stock Options As of September 30, 2017 , there were 1,945,656 stock options outstanding and 708,379 stock options which remain unvested. We did not grant any options during the three months ended September 30, 2017 . During the second quarter of 2017 , we granted 16,250 options to a new employee of the leadership team at an exercise price of $26.89 . These options will vest in one-fifth increments over a five -year period and have a ten -year term. The fair value of the options granted during the second quarter of 2017 was approximately $0.1 million . During the first quarter of 2017 , we granted 445,450 options to our leadership team and certain 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 . During the three months ended September 30, 2016 and 2017 , we recorded approximately $0.2 million and $0.3 million , respectively, of pre-tax stock-based compensation expense for stock options. During the nine months ended September 30, 2016 and 2017 , we recorded approximately $1.4 million and $1.2 million , respectively, of pre-tax compensation expense for stock options. Performance Awards We did not grant any performance awards during the three months ended September 30, 2017 . During the second quarter of 2017 , we granted 4,500 performance awards to a new employee of the leadership team, payable in shares. The fair value of these performance awards granted during the second quarter of 2017 was approximately $0.1 million . These awards will vest (if at all) on June 30, 2022, 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. During the first quarter of 2017 , we granted 101,040 performance awards to our leadership team and certain key employees, payable in shares. 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 $46,000 and $208,000 for the three months ended September 30, 2016 and 2017 , respectively, and $154,000 and $465,000 for the nine months ended September 30, 2016 and 2017 , respectively. Employee Stock Purchase Plan During the third quarter of 2017 , employees purchased a total of 11,525 shares of common stock through our employee stock purchase plan (“ESPP”) at a weighted average price of $21.76 per share. We recorded pre-tax stock-based compensation expense for the ESPP totaling approximately $53,000 and $60,000 for the three months ended September 30, 2016 and 2017 , respectively, and $197,000 and $204,000 for both the nine months ended September 30, 2016 and 2017 . 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 0.82 % 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 pre-tax compensation expense related to director compensation, which is included in general, administrative and other expenses, totaling $90,000 for both the three months ended September 30, 2016 and 2017 , respectively, and $302,000 and $271,000 for the nine months ended September 30, 2016 and 2017 , respectively. 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 September 30, 2017 , we repurchased 574,054 shares of common stock for a total cost of $14.0 million at an average cost of $24.35 per share pursuant to this share repurchase program. We did not repurchase any shares of common stock in the first or second quarter of 2017 . Our shares were purchased in the open market. Purchases were at times and in amounts as management determined appropriate based on factors such as market conditions, legal requirements and other business considerations. Shares purchased pursuant to the repurchase program are currently held as treasury shares. On August 18, 2017, we purchased 100,000 shares of our common stock from Melvin C. Payne, our Chairman of the Board and Chief Executive Officer. The purchase of these shares was made pursuant to a privately negotiated transaction at a price of $23.85 per share for a total purchase price of $2.4 million . The purchase price was the stock's trading price at the time of the transaction. This purchase was not a part of the share repurchase program approved by the Board on February 25, 2016. The repurchase of the shares held by Mr. Payne was approved in advance by our Board, with Mr. Payne abstaining. See Note 15 to our Consolidated Financial Statements included herein for additional information on our related party transactions. Cash Dividends On July 26, 2017, our Board declared a dividend of $0.05 per share, totaling approximately $0.8 million , which was paid on September 1, 2017 to record holders of our common stock as of August 14, 2017. For the three months ended September 30, 2016 , we paid a quarterly dividend of $0.050 per share, totaling approximately $0.8 million . For the nine months ended September 30, 2016 and 2017 , we paid total dividends of approximately $1.7 million and $2.5 million , respectively. Accumulated other comprehensive income Our components of accumulated other comprehensive income are as follows (in thousands): Accumulated Other Comprehensive Income Balance at December 31, 2016 $ — Increase in net unrealized gains associated with available-for-sale securities of the trusts 2,849 Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus (2,849 ) Balance at September 30, 2017 $ —

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2016 and 2017 (in thousands, except per share data): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Numerator for basic and diluted earnings per share: Net income $ 5,683 $ 3,038 $ 15,454 $ 14,532 Less: Earnings allocated to unvested restricted stock (25 ) (10 ) (76 ) (52 ) Income attributable to common stockholders $ 5,658 $ 3,028 $ 15,378 $ 14,480 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 16,529 16,476 16,502 16,575 Effect of dilutive securities: Stock options 273 335 260 332 Convertible subordinated notes 299 787 200 980 Denominator for diluted earnings per common share - weighted average shares outstanding 17,101 17,598 16,962 17,887 Basic earnings per common share: $ 0.34 $ 0.18 $ 0.93 $ 0.87 Diluted earnings per common share: $ 0.33 $ 0.17 $ 0.91 $ 0.81 The fully diluted weighted average shares outstanding for the three and nine months ended September 30, 2017 and the corresponding calculation of fully diluted earnings per share, include approximately 787,000 and 980,000 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 299,000 and 200,000 shares for the three and nine months ended September 30, 2016 that would have been issued upon conversion under the if-converted method. For the both the three and nine months ended September 30, 2017 approximately 455,000 and 320,000 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. For the both the three and nine months ended September 30, 2016 , no stock options were excluded from the computation of diluted earnings per share.

Major Segments of Business

Major Segments of Business	9 Months Ended
	Sep. 30, 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 September 30, 2017 $ 47,329 $ 13,725 $ — $ 61,054 Three months ended September 30, 2016 $ 45,183 $ 14,957 $ — $ 60,140 Nine months ended September 30, 2017 $ 150,279 $ 42,784 $ — $ 193,063 Nine months ended September 30, 2016 $ 140,952 $ 44,384 $ — $ 185,336 Income (loss) from operations before income taxes: Three months ended September 30, 2017 $ 12,394 $ 3,002 $ (10,836 ) $ 4,560 Three months ended September 30, 2016 $ 13,478 $ 4,327 $ (10,231 ) $ 7,574 Nine months ended September 30, 2017 $ 45,414 $ 11,609 $ (33,208 ) $ 23,815 Nine months ended September 30, 2016 $ 44,322 $ 12,875 $ (33,337 ) $ 23,860 Total assets: September 30, 2017 $ 637,075 $ 245,674 $ 4,297 $ 887,046 December 31, 2016 $ 634,145 $ 241,621 $ 9,303 $ 885,069

Supplementary Data

Supplementary Data	9 Months Ended
	Sep. 30, 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 September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Other current assets: Income taxes receivable $ 1,932 $ 671 Other current assets 102 93 Total other current assets $ 2,034 $ 764 Current portion of long-term debt and capital lease obligations: Term note $ 11,250 $ 14,063 Acquisition debt 1,771 2,063 Capital leases 246 197 Total current portion of long-term debt and capital lease obligations $ 13,267 $ 16,323 Other current liabilities: Income taxes payable $ 509 $ 1,579 Deferred rent 208 232 Total other current liabilities $ 717 $ 1,811 Accrued liabilities: Accrued salaries and wages $ 4,005 $ 1,365 Accrued incentive compensation 8,237 4,864 Accrued vacation 2,305 2,614 Accrued insurance 1,726 2,053 Accrued interest 1,235 257 Accrued ad valorem and franchise taxes 981 2,314 Accrued commissions 543 410 Other accrued liabilities 1,059 1,417 Total accrued liabilities $ 20,091 $ 15,294 Other long-term liabilities: Deferred rent $ 1,207 $ 1,029 Incentive compensation 575 924 Contingent consideration 785 770 Total other long-term liabilities $ 2,567 $ 2,723

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS On August 18, 2017, we purchased 100,000 shares of our common stock from Melvin C. Payne, our Chairman of the Board and Chief Executive Officer. These shares had been held by Mr. Payne prior to such repurchase for over one year. The purchase of these shares was made pursuant to a privately negotiated transaction at a price of $23.85 per share for a total purchase price of $2.4 million . The purchase price was the stock's trading price at the time of the transaction. These shares are currently held as treasury shares. This purchase was not a part of the share repurchase program approved by the Board on February 25, 2016. The repurchase of the shares held by Mr. Payne was approved in advance by our Board, with Mr. Payne abstaining.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Event [Line Items]
Subsequent Events	SUBSEQUENT EVENTS On October 14, 2017, we completed construction of and began operating a new funeral home in Pennsylvania. On October 25, 2017, our Board approved an increase in our quarterly dividend on our common stock from $0.050 to $0.075 per share, effective with respect to dividends payable on December 1, 2017 and later. On October 25, 2017, our Board approved a $15.0 million increase in its authorization for repurchases of our common stock in addition to the $25.0 million approved on February 25, 2016, bringing the total authorized repurchase amount to $40.0 million , in accordance with the Exchange Act.

Basis Of Presentation And Sum22

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 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 $0.9 million for both the three months ended September 30, 2016 and 2017 and $3.1 million and $2.4 million for the nine months ended September 30, 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 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. We performed our 2017 annual impairment test of goodwill using information as of August 31, 2017. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. For our 2017 annual impairment test, we performed a qualitative assessment and concluded that there was not an impairment to goodwill. For our 2016 annual impairment test, we performed a quantitative impairment test. Our intent is to perform the quantitative test at least once every three years unless certain indicators or events suggest otherwise. See Part II, Item 7, Overview of Critical Accounting Policies and Estimates and Item 8. Financial Statements and Supplementary Data, Note 1, to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2016, for a discussion of the methodology used for the goodwill impairment quantitative test. 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 nine months ended September 30, 2016 and 2017 .
New Accounting Pronouncements, Policy	Goodwill 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. We performed our 2017 annual impairment test of goodwill using information as of August 31, 2017. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative goodwill impairment test. For our 2017 annual impairment test, we performed a qualitative assessment and concluded that there was not an impairment to goodwill. For our 2016 annual impairment test, we performed a quantitative impairment test. Our intent is to perform the quantitative test at least once every three years unless certain indicators or events suggest otherwise. See Part II, Item 7, Overview of Critical Accounting Policies and Estimates and Item 8. Financial Statements and Supplementary Data, Note 1, to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2016, for a discussion of the methodology used for the goodwill impairment quantitative test. 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 nine months ended September 30, 2016 and 2017 . Intangible Assets Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets on our Consolidated Balance Sheets. Our tradenames are considered to have an indefinite life and are not subject to amortization. We performed our 2017 annual impairment test of intangible assets using information as of August 31, 2017. Under current guidance, we are permitted to first assess qualitative factors to determine whether it is more-likely-than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with the guidance. For our 2017 annual impairment test, we performed a qualitative assessment and concluded that there was not an impairment to intangibles assets. For our 2016 annual impairment test, we performed a quantitative impairment test. Our intent is to perform the quantitative test at least once every three years unless certain indicators or events suggest otherwise. See Part II, Item 7, Overview of Critical Accounting Policies and Estimates and Item 8. Financial Statements and Supplementary Data, Note 1, to the Consolidated Financial Statements in our Annual Report on Form 10-K for the year ended December 31, 2016, for a discussion of the methodology used for the intangibles impairment quantitative test. In addition to our annual review, we assess the impairment of intangible assets whenever certain events or changes in circumstances indicate that the carrying value of the intangible asset may be greater than the fair value. Factors that could trigger an interim impairment review include, but are not limited to, significant under-performance relative to historical or projected future operating results and significant negative industry or economic trends. During the third quarter of 2016, we recorded an impairment to tradenames of $145,000 related to a funeral home business held for sale as the carrying value exceeded fair value. No other impairments were recorded to our intangible assets during the nine months ended September 30, 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 market 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 and nine months ended September 30, 2017 , the excess tax deficiency related to share-based payments was approximately $70,000 , recorded within Tax adjustment related to certain discrete items on our Consolidated Statements of Operations. In addition, excess tax benefits or deficiencies 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 $0.6 million of employee taxes paid from withheld shares being presented as financing activities on our Consolidated Statement of Cash Flows for both the nine months ended September 30, 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. Stock-Based Compensation In May 2017, the FASB issued ASU, Compensation: (Topic 718): Stock Compensation - Scope of Modification Accounting . The amendments provide guidance about which changes to the terms and conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. An entity should account for the effects of a modification unless the fair value, vesting conditions and classification of the modified award are the same as the original award immediately before the award is modified. 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. The amendments should be applied prospectively to an award modified on or after the adoption date. 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. 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 using the 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. 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. We have analyzed the impact on our contract portfolio by reviewing our revenue streams and our current policies and procedures to identify potential differences that would result from applying the requirements of the new standard to our contracts and we do not expect the new accounting standard to significantly impact our current accounting for the cemetery interment rights. We do not expect the adoption of this accounting standard to materially affect our accounting for other revenue streams. We expect the adoption of this new accounting standard to affect our accounting for the selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts. Currently, these costs are charged to operations using the specific identification method in the period incurred. Under the new accounting standard, we will capitalize and amortize these costs over the typical financing term for our preneed cemetery merchandise and services contracts and over the average preneed maturity period for our preneed funeral trust contracts. Based on our preliminary assessments, we do not expect the change to have a material impact on our Consolidated Financial Statements. The selling costs related to the sales of cemetery 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 cemetery interment right is recognized as revenue. The selling costs related to preneed funeral insurance contracts will continue to be charged to operations using the specific identification method in the period incurred. We are continually evaluating the impact on our Consolidated Financial Statements and are currently modifying our financial systems to provide accounting under the new guidance. 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.
Related Party Transactions, Policy	Related Party Transactions Management evaluated reportable events and transactions that occurred between us and related persons during the nine months ended September 30, 2017 . See Note 15 to the Consolidated Financial Statements included herein for additional information on our related party transactions.
Subsequent Events, Policy	Subsequent Events Management evaluated events and transactions during the period subsequent to September 30, 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 Sum23

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Receivables	Accounts receivable was comprised of the following at December 31, 2016 and September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Funeral receivables, net of allowance for bad debt of $189 and $197, respectively $ 8,664 $ 7,865 Cemetery receivables, net of allowance for bad debt of $557 and $603, respectively 9,862 10,552 Other receivables 334 404 Accounts receivable, net $ 18,860 $ 18,821 Non-current preneed receivables represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables were comprised of the following at December 31, 2016 and September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Funeral receivables, net of allowance for bad debt of $862 and $883, respectively $ 7,761 $ 7,943 Cemetery receivables, net of allowance for bad debt of $1,304 and $1,347, respectively 22,622 23,336 Preneed receivable, net $ 30,383 $ 31,279
Property, Plant and Equipment	Property, plant and equipment was comprised of the following at December 31, 2016 and September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Land $ 73,744 $ 73,503 Buildings and improvements 195,214 201,444 Furniture, equipment and automobiles 76,664 74,170 Property, plant and equipment, at cost 345,622 349,117 Less: accumulated depreciation (110,509 ) (113,616 ) Property, plant and equipment, net $ 235,113 $ 235,501
Schedule of Error Corrections and Prior Period Adjustments	As a result, in accordance with SAB No. 108, we corrected our Consolidated Balance Sheets as of January 1, 2015. The effect of this adjustment on our Consolidated Balance Sheets as of December 31, 2016 is as follows (dollars in thousands): % Change Increase in Deferred tax liability $ 2,255 5.6 % Increase in Total liabilities $ 2,255 0.3 % Decrease in Retained earnings $ 2,255 9.8 % Decrease in Total stockholders' equity $ 2,255 1.3 %

Preneed Trust Investments (Tabl

Preneed Trust Investments (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2017 were as follows (in thousands): December 31, 2016 September 30, 2017 Preneed cemetery trust investments, at market value $ 71,834 $ 73,889 Less: allowance for contract cancellation (2,138 ) (2,161 ) Preneed cemetery trust investments, net $ 69,696 $ 71,728
Cost and fair market values associated with preneed cemetery trust investments	The cost and fair market values associated with preneed cemetery trust investments at September 30, 2017 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 4,698 $ — $ — $ 4,698 Fixed income securities: Foreign debt 2 4,834 275 (168 ) 4,941 Corporate debt 2 19,335 1,145 (553 ) 19,927 Preferred stock 2 16,329 383 (524 ) 16,188 Mortgage-backed securities 2 1,089 240 (23 ) 1,306 Common stock 1 24,574 3,376 (3,119 ) 24,831 Mutual funds: Fixed Income 2 1,200 81 — 1,281 Trust securities $ 72,059 $ 5,501 $ (4,387 ) $ 73,173 Accrued investment income $ 716 $ 716 Preneed cemetery trust investments $ 73,889 Market value as a percentage of cost 101.5 % 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 %
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 $ 15 Due in one to five years 2,718 Due in five to ten years 5,751 Thereafter 33,879 Total $ 42,363
Schedule of fair market value and unrealized loss on cemetery merchandise and service trust investments	Our preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of September 30, 2017 are shown in the following table (in thousands): September 30, 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: Foreign debt $ 153 $ (2 ) $ 1,657 $ (166 ) $ 1,810 $ (168 ) Corporate debt 2,158 (410 ) 624 (143 ) 2,782 (553 ) Preferred stock 273 (2 ) 8,111 (522 ) 8,384 (524 ) Mortgage-backed securities 200 (23 ) — — 200 (23 ) Common stock 8,473 (2,247 ) 1,936 (872 ) 10,409 (3,119 ) Mutual Funds: Fixed Income — — — — — — Total temporary impaired securities $ 11,257 $ (2,684 ) $ 12,328 $ (1,703 ) $ 23,585 $ (4,387 ) Our preneed cemetery 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 and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Investment income $ 578 $ 474 $ 1,546 $ 1,755 Realized gains 126 — 415 2,215 Realized losses (673 ) — (4,081 ) (1,312 ) Expenses and taxes (139 ) (336 ) (832 ) (1,213 ) Decrease (increase) in deferred preneed cemetery receipts held in trust 108 (138 ) 2,952 (1,445 ) $ — $ — $ — $ —
Purchases and sales of investments in preneed cemetary trusts	Purchases and sales of investments in the preneed cemetery trusts for the three and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Purchases $ (1,434 ) $ (915 ) $ (19,540 ) $ (19,355 ) Sales $ 5,973 $ — $ 18,003 $ 13,189
Components of preneed funeral trust investments	The components of Preneed funeral trust investments on our Consolidated Balance Sheets at December 31, 2016 and September 30, 2017 were as follows (in thousands): December 31, 2016 September 30, 2017 Preneed funeral trust investments, at market value $ 91,980 $ 92,151 Less: allowance for contract cancellation (2,740 ) (2,707 ) Preneed funeral trust investments, net $ 89,240 $ 89,444
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 $ 78 Due in one to five years 4,320 Due in five to ten years 6,208 Thereafter 35,000 Total $ 45,606
Cost and fair market values associated with preneed funeral trust investments	The cost and fair market values associated with preneed funeral trust investments at September 30, 2017 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 15,636 $ — $ — $ 15,636 Fixed income securities: U.S treasury debt 1 1,490 13 (4 ) 1,499 Foreign debt 2 4,882 282 (166 ) 4,998 Corporate debt 2 20,244 1,165 (571 ) 20,838 Preferred stock 2 16,837 457 (526 ) 16,768 Mortgage-backed securities 2 1,273 255 (25 ) 1,503 Common stock 1 24,488 3,392 (3,133 ) 24,747 Mutual funds: Fixed income 2 1,998 87 (38 ) 2,047 Other investments 2 3,374 — — 3,374 Trust securities $ 90,222 $ 5,651 $ (4,463 ) $ 91,410 Accrued investment income $ 741 $ 741 Preneed funeral trust investments $ 92,151 Market value as a percentage of cost 101.3 % 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 %
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 September 30, 2017 are shown in the following table (in thousands): September 30, 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 $ 837 $ (4 ) $ — $ — $ 837 $ (4 ) Foreign debt 170 (4 ) 1,628 (163 ) 1,798 (167 ) Corporate debt 2,273 (430 ) 609 (141 ) 2,882 (571 ) Preferred stock 191 (6 ) 8,183 (520 ) 8,374 (526 ) Mortgage-backed securities 234 (24 ) 9 — 243 (24 ) Common stock 8,497 (2,241 ) 1,934 (892 ) 10,431 (3,133 ) Mutual Funds: Fixed income 79 (1 ) 608 (37 ) 687 (38 ) Total temporary impaired securities $ 12,281 $ (2,710 ) $ 12,971 $ (1,753 ) $ 25,252 $ (4,463 ) 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 ) Common stock 2,795 (216 ) 3,390 (1,634 ) 6,185 (1,850 ) Mutual funds: 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 and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Investment income $ 596 $ 524 $ 1,639 $ 1,801 Realized gains 131 — 525 2,296 Realized losses (716 ) (2 ) (4,090 ) (1,314 ) Expenses and taxes (253 ) (390 ) (946 ) (1,106 ) Decrease (increase) in deferred preneed funeral receipts held in trust 242 (132 ) 2,872 (1,677 ) $ — $ — $ — $ —
Purchases and sales of investments in preneed funeral trusts	Purchases and sales of investments in the preneed funeral trusts for the three and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Purchases $ (1,486 ) $ (966 ) $ (19,917 ) $ (19,548 ) Sales $ 6,336 $ 23 $ 19,005 $ 13,266

Preneed Cemetery Receivables (T

Preneed Cemetery Receivables (Tables)	9 Months Ended
	Sep. 30, 2017
Preneed Cemetery Receivables [Abstract]
Preneed Cemetery Receivables	September 30, 2017 , the change in the allowance for contract cancellations was as follows (in thousands): September 30, 2017 Beginning balance $ 1,861 Write-offs and cancellations (1,004 ) Provision 1,093 Ending balance $ 1,950
Aging of Past Due Financing Receivables	The aging of past due financing receivables as of September 30, 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 $ 866 $ 393 $ 190 $ 1,205 $ 2,654 $ 26,517 $ 29,171 Deferred revenue 272 145 71 387 875 9,900 10,775 Total contracts $ 1,138 $ 538 $ 261 $ 1,592 $ 3,529 $ 36,417 $ 39,946

Receivables from Preneed Trus26

Receivables from Preneed Trusts (Tables)	9 Months Ended
	Sep. 30, 2017
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Trusts	As of December 31, 2016 and September 30, 2017 , receivables from preneed trusts were as follows (in thousands): December 31, 2016 September 30, 2017 Preneed trust funds, at cost $ 14,658 $ 15,780 Less: allowance for contract cancellation (440 ) (474 ) Receivables from preneed trusts, net $ 14,218 $ 15,306
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 September 30, 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 September 30, 2017 was as follows (in thousands): Historical Cost Basis Fair Value As of September 30, 2017 Cash and cash equivalents $ 4,054 $ 4,054 Fixed income investments 9,218 9,218 Mutual funds and common stocks 2,492 2,516 Annuities 16 16 Total $ 15,780 $ 15,804 The composition of the preneed trust funds at December 31, 2016 was as follows (in thousands): Historical Cost Basis Fair Value 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 Trust27

Cemetery Perpetual Care Trust Investments (Tables)	9 Months Ended
	Sep. 30, 2017
Cemetery Perpetual Care Trust Investments [Abstract]
Components of care trusts' corpus	The components of Care trusts’ corpus as of December 31, 2016 and September 30, 2017 were as follows (in thousands): December 31, 2016 September 30, 2017 Trust assets, at market value $ 46,889 $ 48,679 Obligations due from trust (599 ) (493 ) Care trusts’ corpus $ 46,290 $ 48,186
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 September 30, 2017 (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 2,573 $ — $ — $ 2,573 Fixed income securities: Foreign debt 2 3,568 211 (117 ) 3,662 Corporate debt 2 13,194 768 (368 ) 13,594 Preferred stock 2 11,464 260 (368 ) 11,356 Mortgage-backed securities 2 661 147 (14 ) 794 Common stock 1 15,263 1,985 (2,021 ) 15,227 Mutual funds: Fixed Income 2 909 64 — 973 Trust securities $ 47,632 $ 3,435 $ (2,888 ) $ 48,179 Accrued investment income $ 500 $ 500 Cemetery perpetual care investments $ 48,679 Market value as a percentage of cost 101.1 %
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 $ 9 Due in one to five years 1,770 Due in five to ten years 4,004 Thereafter 23,622 $ 29,405
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 September 30, 2017 are shown in the following table (in thousands): September 30, 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: Foreign debt $ 93 $ (2 ) $ 1,138 $ (115 ) $ 1,231 $ (117 ) Corporate debt 1,435 (276 ) 417 (92 ) 1,852 (368 ) Preferred stock 681 (4 ) 5,475 (364 ) 6,156 (368 ) Mortgage-backed securities 121 (14 ) — — 121 (14 ) Common stock 5,393 (1,466 ) 1,221 (555 ) 6,614 (2,021 ) Mutual Funds: Fixed Income — — — — — — Total temporary impaired securities $ 7,723 $ (1,762 ) $ 8,251 $ (1,126 ) $ 15,974 $ (2,888 ) 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 and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Realized gains $ 44 $ — $ 156 $ 925 Realized losses (261 ) — (1,943 ) (630 ) Decrease (increase) in care trusts’ corpus 217 — 1,787 (295 ) Total $ — $ — $ — $ —
Perpetual care trust investment security transactions recorded in cemetery revenue	Perpetual care trust investment security transactions recorded in Revenues: Cemetery for the three and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Investment income $ 1,523 $ 1,539 $ 4,503 $ 4,831 Realized gain, net 14 (283 ) (444 ) (891 ) Total $ 1,537 $ 1,256 $ 4,059 $ 3,940
Purchases and sales of investments in perpetual care trusts	Purchases and sales of investments in the perpetual care trusts for the three and nine months ended September 30, 2016 and 2017 were as follows (in thousands): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Purchases $ (936 ) $ (556 ) $ (12,888 ) $ (12,430 ) Sales $ 3,832 $ — $ 11,702 $ 8,390

Intangible and Other Non-Curr28

Intangible and Other Non-Current Assets (Tables)	9 Months Ended
	Sep. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure	Intangibles and other non-current assets at December 31, 2016 and September 30, 2017 were as follows (in thousands): December 31, 2016 September 30, 2017 Prepaid agreements not-to-compete, net of accumulated amortization of $5,501 and $5,908, respectively $ 3,244 $ 2,930 Tradenames 11,663 11,663 Other 50 23 Intangible and other non-current assets $ 14,957 $ 14,616

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Our long-term debt consisted of the following at December 31, 2016 and September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Revolving credit facility, secured, floating rate $ 67,700 $ 75,500 Term loan, secured, floating rate 138,750 130,313 Acquisition debt 12,245 11,348 Debt issuance costs, net of accumulated amortization of $4,138 and $4,366, respectively (1,270 ) (1,043 ) Less: current portion (13,021 ) (16,126 ) Total long-term debt $ 204,404 $ 199,992

Convertible Subordinated Notes

Convertible Subordinated Notes (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2017 are reflected in our Consolidated Balance Sheets as follows (in thousands): December 31, 2016 September 30, 2017 Long-term liabilities: Principal amount $ 143,750 $ 143,750 Unamortized discount of liability component (21,887 ) (18,687 ) Convertible Notes issuance costs, net of accumulated amortization of $1,359 and $1,746, respectively $ (2,268 ) $ (1,881 ) Carrying value of the liability component $ 119,596 $ 123,182 Equity component carrying value $ 17,973 $ 17,973

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Status of Stock Based Compensation Plans	The status of each of the plans at September 30, 2017 is as follows (shares in thousands): Shares Shares Options Performance Awards Outstanding (2) Amended and Restated 2006 Plan — — 1,929 319 2017 Plan 1,571 (1) 1,541 16 9 Total 1,571 1,541 1,945 328 (1) Amount includes approximately 17,500 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations. (2) Performance Awards are reserved at 200% of shares granted which is equal to the maximum payout in shares.
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 0.82 % 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 (in thousands): Accumulated Other Comprehensive Income Balance at December 31, 2016 $ — Increase in net unrealized gains associated with available-for-sale securities of the trusts 2,849 Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus (2,849 ) Balance at September 30, 2017 $ —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2016 and 2017 (in thousands, except per share data): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2016 2017 2016 2017 Numerator for basic and diluted earnings per share: Net income $ 5,683 $ 3,038 $ 15,454 $ 14,532 Less: Earnings allocated to unvested restricted stock (25 ) (10 ) (76 ) (52 ) Income attributable to common stockholders $ 5,658 $ 3,028 $ 15,378 $ 14,480 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 16,529 16,476 16,502 16,575 Effect of dilutive securities: Stock options 273 335 260 332 Convertible subordinated notes 299 787 200 980 Denominator for diluted earnings per common share - weighted average shares outstanding 17,101 17,598 16,962 17,887 Basic earnings per common share: $ 0.34 $ 0.18 $ 0.93 $ 0.87 Diluted earnings per common share: $ 0.33 $ 0.17 $ 0.91 $ 0.81

Major Segments of Business (Tab

Major Segments of Business (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2017 $ 47,329 $ 13,725 $ — $ 61,054 Three months ended September 30, 2016 $ 45,183 $ 14,957 $ — $ 60,140 Nine months ended September 30, 2017 $ 150,279 $ 42,784 $ — $ 193,063 Nine months ended September 30, 2016 $ 140,952 $ 44,384 $ — $ 185,336 Income (loss) from operations before income taxes: Three months ended September 30, 2017 $ 12,394 $ 3,002 $ (10,836 ) $ 4,560 Three months ended September 30, 2016 $ 13,478 $ 4,327 $ (10,231 ) $ 7,574 Nine months ended September 30, 2017 $ 45,414 $ 11,609 $ (33,208 ) $ 23,815 Nine months ended September 30, 2016 $ 44,322 $ 12,875 $ (33,337 ) $ 23,860 Total assets: September 30, 2017 $ 637,075 $ 245,674 $ 4,297 $ 887,046 December 31, 2016 $ 634,145 $ 241,621 $ 9,303 $ 885,069

Supplementary Data (Tables)

Supplementary Data (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2017 (in thousands): December 31, 2016 September 30, 2017 Other current assets: Income taxes receivable $ 1,932 $ 671 Other current assets 102 93 Total other current assets $ 2,034 $ 764 Current portion of long-term debt and capital lease obligations: Term note $ 11,250 $ 14,063 Acquisition debt 1,771 2,063 Capital leases 246 197 Total current portion of long-term debt and capital lease obligations $ 13,267 $ 16,323 Other current liabilities: Income taxes payable $ 509 $ 1,579 Deferred rent 208 232 Total other current liabilities $ 717 $ 1,811 Accrued liabilities: Accrued salaries and wages $ 4,005 $ 1,365 Accrued incentive compensation 8,237 4,864 Accrued vacation 2,305 2,614 Accrued insurance 1,726 2,053 Accrued interest 1,235 257 Accrued ad valorem and franchise taxes 981 2,314 Accrued commissions 543 410 Other accrued liabilities 1,059 1,417 Total accrued liabilities $ 20,091 $ 15,294 Other long-term liabilities: Deferred rent $ 1,207 $ 1,029 Incentive compensation 575 924 Contingent consideration 785 770 Total other long-term liabilities $ 2,567 $ 2,723

Basis of Presentation and Sum35

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details)	Dec. 31, 2016USD ($)	Sep. 30, 2017USD ($)funeral_homescemeteriesstates	Sep. 30, 2016USD ($)funeral_homes	Sep. 30, 2017USD ($)funeral_homescemeteriesstatessegment	Sep. 30, 2016USD ($)
Organization Description and Operations [Line Items]
Depreciation expense		$ 3,100,000	$ 2,900,000	$ 9,400,000	$ 8,400,000
Payments to Acquire Businesses, Net of Cash Acquired				$ 723,000	15,056,000
Number of business segments | segment				2
Amortization Of Cemetery Property		$ 900,000		$ 2,400,000	3,100,000
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%		79.00%
Accounts Receivable, Net, Current	$ 18,860,000	$ 18,821,000		$ 18,821,000
Other receivables	334,000	404,000		404,000
Preneed receivables	30,383,000	31,279,000		31,279,000
Bad debt expense				1,737,000	1,522,000
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions		$ 1,522,000	$ 1,891,000	$ 9,283,000	$ 8,406,000
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent		40.00%	40.00%		40.00%
Period in which two-step goodwill impairment test is performed				3 years
Stock-based compensation		$ 70,000		$ 700,000
Tax adjustment related to certain discrete items		$ (302,000)	$ (1,139,000)	(243,000)	$ (1,139,000)
Effective Income Tax Rate Reconciliation, Percent		39.00%			35.20%
Payments to Acquire Commercial Real Estate					$ 2,700,000
Number Of Funeral Homes From Which Land Buildings Were Purchased | funeral_homes			4
Increase in Total liabilities	709,335,000	$ 711,813,000		711,813,000
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Bad debt expense		600,000	$ 500,000	1,700,000	1,500,000
Funeral [Member]
Organization Description and Operations [Line Items]
Accounts Receivable, Net, Current	8,664,000	7,865,000		7,865,000
Preneed receivables	7,761,000	7,943,000		7,943,000
Cemetery [Member]
Organization Description and Operations [Line Items]
Accounts Receivable, Net, Current	9,862,000	10,552,000		10,552,000
Preneed receivables	22,622,000	$ 23,336,000		$ 23,336,000
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_homes		171		171
Number of states in which Company operates | states		28		28
Cemeteries [Member]
Organization Description and Operations [Line Items]
Number of states in which Company operates | states		11		11
Number of owned and operated cemeteries (in Cemetaries) | cemeteries		32		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
Land and Building [Member]
Organization Description and Operations [Line Items]
Property, Plant and Equipment, Additions					$ 6,300,000
Out-of-period Immaterial Adjustment [Member]
Organization Description and Operations [Line Items]
Increase in Deferred tax liability	2,255,000
Increase in Total liabilities	2,255,000
Decrease, Retained Earnings, Total Equity	$ 2,255,000
Percentage Change, Impact of Adjustment To Deferred Tax Liability	5.60%
Percentage Change, Impact of Adjustment To Total Liabilities	0.30%
Percentage Change, Impact of Adjustment To Retained Earnings	9.80%
Percentage Change, Impact of Adjustment To Total Stockholders' Equity	1.30%
Out-of-period Immaterial Adjustment [Member] | Retained Earnings [Member]
Organization Description and Operations [Line Items]
Decrease, Retained Earnings, Total Equity	$ 2,255,000
Tradenames [Member]
Organization Description and Operations [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)			$ 145,000

Basis of Presentation and Sum36

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)divestiture	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	$ 1,126		$ 1,126		$ 1,071
Allowance for Doubtful Accounts Receivable, Noncurrent	2,230		2,230		2,166
Net Cash Provided by (Used in) Financing Activities			509	$ 560
Amortization Of Cemetery Property	900		2,400	3,100
Property, plant and equipment, gross	349,117		349,117		345,622
Less: accumulated depreciation	(113,616)		(113,616)		(110,509)
Property, plant and equipment, net	235,501		235,501		235,113
Depreciation expense	$ 3,100	$ 2,900	9,400	8,400
Number of divestitures | divestiture	0
Payments to Acquire Commercial Real Estate				$ 2,700
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent	40.00%	40.00%		40.00%
Stock-based compensation	$ 70		700
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	73,503		73,503		73,744
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	201,444		201,444		195,214
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	74,170		74,170		76,664
Funeral [Member]
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	523		523		514,000
Allowance for Doubtful Accounts Receivable, Noncurrent	883		883		862,000
Cemetery [Member]
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	603		603		557,000
Allowance for Doubtful Accounts Receivable, Noncurrent	$ 1,347,000		$ 1,347,000		$ 1,304,000

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	Nov. 30, 2016	Sep. 30, 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	Nov. 30, 2016	Sep. 30, 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	Sep. 30, 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 ($)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments, net	$ 71,728,000	$ 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	73,889,000	71,834,000
Less: allowance for contract cancellation	(2,161,000)	(2,138,000)
Preneed cemetery trust investments, net	$ 71,728,000	$ 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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 72,059,000		$ 72,059,000		$ 71,252,000
Unrealized Gains	5,501,000		5,501,000		4,425,000
Unrealized Losses	(4,387,000)		(4,387,000)		(4,572,000)
Fair Market Value	73,173,000		73,173,000		71,105,000
Preneed cemetery trust investments	$ 73,889,000		$ 73,889,000		$ 71,834,000
Fair market value as a percentage of cost	101.50%		101.50%		99.80%
Impairment charge, other than temporary decline in fair value of investments		$ 100,000	$ 0	$ 800,000
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	$ 716,000		716,000		729,000
Fair Market Value	716,000		716,000		729,000
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	90,222,000		90,222,000		91,335,000
Unrealized Gains	5,651,000		5,651,000		4,609,000
Unrealized Losses	(4,463,000)		(4,463,000)		(4,716,000)
Fair Market Value	91,410,000		91,410,000		91,228,000
Preneed cemetery trust investments	$ 92,151,000		$ 92,151,000		$ 91,980,000
Fair market value as a percentage of cost	101.30%		101.30%		99.90%
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 100,000	$ 0	$ 900,000
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	741,000		741,000		$ 752,000
Fair Market Value	741,000		741,000		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	4,698,000		4,698,000		10,852,000
Unrealized Gains	0		0		0
Unrealized Losses	0		0		0
Fair Market Value	4,698,000		4,698,000		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	24,574,000		24,574,000		13,250,000
Unrealized Gains	3,376,000		3,376,000		2,191,000
Unrealized Losses	(3,119,000)		(3,119,000)		(1,838,000)
Fair Market Value	24,831,000		24,831,000		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	15,636,000		15,636,000		22,787,000
Unrealized Gains	0		0		0
Unrealized Losses	0		0		0
Fair Market Value	15,636,000		15,636,000		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	24,488,000		24,488,000		13,675,000
Unrealized Gains	3,392,000		3,392,000		2,256,000
Unrealized Losses	(3,133,000)		(3,133,000)		(1,850,000)
Fair Market Value	24,747,000		24,747,000		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					496,000
Unrealized Gains					18,000
Unrealized Losses					(4,000)
Fair Market Value					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	4,834,000		4,834,000		7,574,000
Unrealized Gains	275,000		275,000		160,000
Unrealized Losses	(168,000)		(168,000)		(656,000)
Fair Market Value	4,941,000		4,941,000		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	19,335,000		19,335,000		20,621,000
Unrealized Gains	1,145,000		1,145,000		1,569,000
Unrealized Losses	(553,000)		(553,000)		(1,123,000)
Fair Market Value	19,927,000		19,927,000		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	16,329,000		16,329,000		16,287,000
Unrealized Gains	383,000		383,000		8,000
Unrealized Losses	(524,000)		(524,000)		(947,000)
Fair Market Value	16,188,000		16,188,000		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	1,089,000		1,089,000
Unrealized Gains	240,000		240,000
Unrealized Losses	(23,000)		(23,000)
Fair Market Value	1,306,000		1,306,000
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	1,200,000		1,200,000		1,223,000
Unrealized Gains	81,000		81,000		107,000
Unrealized Losses	0		0		0
Fair Market Value	1,281,000		1,281,000		1,330,000
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	4,882,000		4,882,000		7,692,000
Unrealized Gains	282,000		282,000		170,000
Unrealized Losses	(166,000)		(166,000)		(677,000)
Fair Market Value	4,998,000		4,998,000		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	20,244,000		20,244,000		21,454,000
Unrealized Gains	1,165,000		1,165,000		1,566,000
Unrealized Losses	(571,000)		(571,000)		(1,134,000)
Fair Market Value	20,838,000		20,838,000		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	16,837,000		16,837,000		17,037,000
Unrealized Gains	457,000		457,000		64,000
Unrealized Losses	(526,000)		(526,000)		(970,000)
Fair Market Value	16,768,000		16,768,000		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	1,273,000		1,273,000		1,165,000
Unrealized Gains	255,000		255,000		400,000
Unrealized Losses	(25,000)		(25,000)		(5,000)
Fair Market Value	$ 1,503,000		$ 1,503,000		$ 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	Sep. 30, 2017USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 15
Due in one to five years	2,718
Due in five to ten years	5,751
Thereafter	33,879
Total	$ 42,363

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	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Gain (Loss) on Investments [Line Items]
Impairment charge, other than temporary decline in fair value of investments	$ 100	$ 0	$ 800
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		11,257		$ 15,566
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(2,684)		(745)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		12,328		20,056
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(1,703)		(3,827)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		23,585		35,622
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(4,387)		(4,572)
Available-for-sale Securities, Amortized Cost Basis		72,059		71,252
Unrealized Gains		5,501		4,425
Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value				228
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss				(4)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value				0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss				0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value				228
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss				(4)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		153		2,523
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(2)		(180)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		1,657		2,868
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(166)		(475)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		1,810		5,391
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(168)		(655)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		2,158		6,939
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(410)		(233)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		624		2,168
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(143)		(890)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		2,782		9,107
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(553)		(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		273		3,217
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(2)		(121)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		8,111		11,635
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(522)		(826)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		8,384		14,852
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(524)		(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		200		51
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(23)		(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		200		51
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(23)		(5)
Available-for-sale Securities, Amortized Cost Basis				949
Unrealized Gains				372
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		8,473		2,608
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(2,247)		(202)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		1,936		3,385
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(872)		(1,636)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		10,409		5,993
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(3,119)		(1,838)
Mutual Fund [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		0
Fair Value, Inputs, Level 2 [Member] | Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis				496
Unrealized Gains				18
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis		19,335		20,621
Unrealized Gains		1,145		$ 1,569
Fair Value, Inputs, Level 2 [Member] | Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis		1,089
Unrealized Gains		$ 240

Preneed Trust Investments (Pren

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 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	$ 474,000	$ 578,000	1,755,000	$ 1,546,000
Realized gain, net	0	126,000	2,215,000	415,000
Realized losses	0	(673,000)	(1,312,000)	(4,081,000)
Expenses and taxes	(336,000)	(139,000)	(1,213,000)	(832,000)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ (138,000)	$ 108,000	$ (1,445,000)	$ 2,952,000

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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (915)	$ (1,434)	$ (19,355)	$ (19,540)
Sales	$ 0	$ 5,973	$ 13,189	$ 18,003

Preneed Trust Investments (Co46

Preneed Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments	$ 89,444,000		$ 89,444,000		$ 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	$ 100,000	0	$ 900,000
Preneed funeral trust investments, at fair value	92,151,000		92,151,000		91,980,000
Less: allowance for contract cancellation	(2,707,000)		(2,707,000)		(2,740,000)
Preneed funeral trust investments	$ 89,444,000		$ 89,444,000		$ 89,240,000

Preneed Trust Investments (Co47

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 72,059,000		$ 72,059,000		$ 71,252,000
Unrealized Gains	5,501,000		5,501,000		4,425,000
Unrealized Losses	(4,387,000)		(4,387,000)		(4,572,000)
Fair Market Value	73,173,000		73,173,000		71,105,000
Preneed cemetery trust investments	$ 73,889,000		$ 73,889,000		$ 71,834,000
Fair market value as a percentage of cost	101.50%		101.50%		99.80%
Impairment charge, other than temporary decline in fair value of investments		$ 100,000	$ 0	$ 800,000
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	$ 716,000		716,000		729,000
Fair Market Value	716,000		716,000		729,000
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	90,222,000		90,222,000		91,335,000
Unrealized Gains	5,651,000		5,651,000		4,609,000
Unrealized Losses	(4,463,000)		(4,463,000)		(4,716,000)
Fair Market Value	91,410,000		91,410,000		91,228,000
Preneed cemetery trust investments	$ 92,151,000		$ 92,151,000		$ 91,980,000
Fair market value as a percentage of cost	101.30%		101.30%		99.90%
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 100,000	$ 0	$ 900,000
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	741,000		741,000		$ 752,000
Fair Market Value	741,000		741,000		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	4,698,000		4,698,000		10,852,000
Unrealized Gains	0		0		0
Unrealized Losses	0		0		0
Fair Market Value	4,698,000		4,698,000		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	24,574,000		24,574,000		13,250,000
Unrealized Gains	3,376,000		3,376,000		2,191,000
Unrealized Losses	(3,119,000)		(3,119,000)		(1,838,000)
Fair Market Value	24,831,000		24,831,000		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	15,636,000		15,636,000		22,787,000
Unrealized Gains	0		0		0
Unrealized Losses	0		0		0
Fair Market Value	15,636,000		15,636,000		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	1,490,000		1,490,000		1,491,000
Unrealized Gains	13,000		13,000		21,000
Unrealized Losses	(4,000)		(4,000)		(10,000)
Fair Market Value	1,499,000		1,499,000		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	24,488,000		24,488,000		13,675,000
Unrealized Gains	3,392,000		3,392,000		2,256,000
Unrealized Losses	(3,133,000)		(3,133,000)		(1,850,000)
Fair Market Value	24,747,000		24,747,000		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					496,000
Unrealized Gains					18,000
Unrealized Losses					(4,000)
Fair Market Value					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	4,834,000		4,834,000		7,574,000
Unrealized Gains	275,000		275,000		160,000
Unrealized Losses	(168,000)		(168,000)		(656,000)
Fair Market Value	4,941,000		4,941,000		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	19,335,000		19,335,000		20,621,000
Unrealized Gains	1,145,000		1,145,000		1,569,000
Unrealized Losses	(553,000)		(553,000)		(1,123,000)
Fair Market Value	19,927,000		19,927,000		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	16,329,000		16,329,000		16,287,000
Unrealized Gains	383,000		383,000		8,000
Unrealized Losses	(524,000)		(524,000)		(947,000)
Fair Market Value	16,188,000		16,188,000		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	1,089,000		1,089,000
Unrealized Gains	240,000		240,000
Unrealized Losses	(23,000)		(23,000)
Fair Market Value	1,306,000		1,306,000
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	1,200,000		1,200,000		1,223,000
Unrealized Gains	81,000		81,000		107,000
Unrealized Losses	0		0		0
Fair Market Value	1,281,000		1,281,000		1,330,000
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	4,882,000		4,882,000		7,692,000
Unrealized Gains	282,000		282,000		170,000
Unrealized Losses	(166,000)		(166,000)		(677,000)
Fair Market Value	4,998,000		4,998,000		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	20,244,000		20,244,000		21,454,000
Unrealized Gains	1,165,000		1,165,000		1,566,000
Unrealized Losses	(571,000)		(571,000)		(1,134,000)
Fair Market Value	20,838,000		20,838,000		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	16,837,000		16,837,000		17,037,000
Unrealized Gains	457,000		457,000		64,000
Unrealized Losses	(526,000)		(526,000)		(970,000)
Fair Market Value	16,768,000		16,768,000		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	1,273,000		1,273,000		1,165,000
Unrealized Gains	255,000		255,000		400,000
Unrealized Losses	(25,000)		(25,000)		(5,000)
Fair Market Value	1,503,000		1,503,000		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	1,998,000		1,998,000		2,124,000
Unrealized Gains	87,000		87,000		115,000
Unrealized Losses	(38,000)		(38,000)		(66,000)
Fair Market Value	2,047,000		2,047,000		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	3,374,000		3,374,000		3,463,000
Unrealized Gains	0		0		0
Unrealized Losses	0		0		0
Fair Market Value	$ 3,374,000		$ 3,374,000		$ 3,463,000

Preneed Trust Investments (Es48

Preneed Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Sep. 30, 2017USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 78
Due in one to five years	4,320
Due in five to ten years	6,208
Thereafter	35,000
Total	$ 45,606

Preneed Trust Investments (Pr49

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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 524	$ 596	$ 1,801	$ 1,639
Realized gain, net	0	131	2,296	525
Realized losses	(2)	(716)	(1,314)	(4,090)
Expenses and taxes	(390)	(253)	(1,106)	(946)
Decrease in deferred preneed funeral receipts held in trust	$ (132)	$ 242	$ (1,677)	$ 2,872

Preneed Trust Investments (Pu50

Preneed Trust Investments (Purchases and sales of investments in preneed funeral trusts) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (966)	$ (1,486)	$ (19,548)	$ (19,917)
Sales	$ 23	$ 6,336	$ 13,266	$ 19,005

Preneed Trust Investments (Un51

Preneed Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Gain (Loss) on Investments [Line Items]
Impairment charge, other than temporary decline in fair value of investments	$ 0	$ 100,000	$ 0	$ 900,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	12,281,000		12,281,000		$ 17,076,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,710,000)		(2,710,000)		(772,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	12,971,000		12,971,000		20,934,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,753,000)		(1,753,000)		(3,944,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	25,252,000		25,252,000		38,010,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,463,000)		(4,463,000)		(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	837,000		837,000		834,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(4,000)		(4,000)		(10,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0		0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0		0		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	837,000		837,000		834,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,000)		(4,000)		(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					244,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss					(5,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value					0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss					0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value					244,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss					(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	170,000		170,000		2,654,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(4,000)		(4,000)		(186,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,628,000		1,628,000		2,905,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(163,000)		(163,000)		(490,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	1,798,000		1,798,000		5,559,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(167,000)		(167,000)		(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	2,273,000		2,273,000		6,977,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(430,000)		(430,000)		(215,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	609,000		609,000		2,234,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(141,000)		(141,000)		(919,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,882,000		2,882,000		9,211,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(571,000)		(571,000)		(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	191,000		191,000		3,420,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(6,000)		(6,000)		(128,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	8,183,000		8,183,000		11,750,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(520,000)		(520,000)		(842,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	8,374,000		8,374,000		15,170,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(526,000)		(526,000)		(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	234,000		234,000		55,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(24,000)		(24,000)		(5,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	9,000		9,000		11,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0		0		(1,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	243,000		243,000		66,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(24,000)		(24,000)		(6,000)
Equity [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	8,497,000		8,497,000		2,795,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,241,000)		(2,241,000)		(216,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,934,000		1,934,000		3,390,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(892,000)		(892,000)		(1,634,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	10,431,000		10,431,000		6,185,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,133,000)		(3,133,000)		(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	79,000		79,000		97,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,000)		(1,000)		(7,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	608,000		608,000		644,000
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(37,000)		(37,000)		(58,000)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	687,000		687,000		741,000
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (38,000)		$ (38,000)		$ (65,000)

Preneed Trust Investments Prene

Preneed Trust Investments Preneed Trust Investments (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 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		$ 100,000	0	$ 800,000
Preneed Funeral Trust Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Other than Temporary Impairment Losses, Investments	$ 0	$ 100,000	$ 0	$ 900,000

Preneed Cemetery Receivables (N

Preneed Cemetery Receivables (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Preneed Cemetery Receivables [Abstract]
Term of sales contract for cemetery interment rights, maximum (in Duration)	5 years
Financing Receivable, Gross	$ 39.9
Balance of receivables for preneed cemetery interment rights	29.3
Balance of receivables for preneed cemetery interment related products and services	10.6
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	11.7
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	28.2
Unearned finance charges associated with receivables	$ 5.7	$ 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)	4.80%

Preneed Cemetery Receivables (P

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Allowance for Contract Cancellations [Roll Forward]
Provision	$ 1,737	$ 1,522
Preneed Cemetery Receivables [Member]
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,861
Write-offs and cancellations	(1,004)
Provision	1,093
Ending balance	$ 1,950

Preneed Cemetery Receivables (A

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Sep. 30, 2017USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 3,529
Current	36,417
Total Financing Receivables	39,946
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,654
Current	26,517
Total Financing Receivables	29,171
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	875
Current	9,900
Total Financing Receivables	10,775
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,138
Financing Receivables, 30 to 59 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	866
Financing Receivables, 30 to 59 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	272
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	538
Financing Receivables, 60 to 89 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	393
Financing Receivables, 60 to 89 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	145
Financing Receivables, 90 to 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	261
Financing Receivables, 90 to 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	190
Financing Receivables, 90 to 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	71
Financing Receivables, Greater Than 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,592
Financing Receivables, Greater Than 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,205
Financing Receivables, Greater Than 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 387

Receivables from Preneed Trus56

Receivables from Preneed Trusts (Narrative) (Details)	9 Months Ended
	Sep. 30, 2017
Receivables From Preneed Trusts [Abstract]
Amount at which there is no controlling interest in trust assets (Description)	less than 50%

Receivables from Preneed Trus57

Receivables from Preneed Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 15,780	$ 14,658
Less: Allowance for contract cancellation	(474)	(440)
Receivables from preneed trusts, net	$ 15,306	$ 14,218

Receivables from Preneed Trus58

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 15,804	$ 14,666
Fair Value [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,054	3,378
Fair Value [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	9,218	8,809
Fair Value [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,516	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	15,780	14,658
Historical Cost Basis [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,054	3,378
Historical Cost Basis [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	9,218	8,809
Historical Cost Basis [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,492	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 Trust59

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Care trusts’ corpus	$ 48,186,000	$ 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	48,679,000	46,889,000
Obligations due from trust	(493,000)	(599,000)
Care trusts’ corpus	$ 48,186,000	$ 46,290,000

Cemetery Perpetual Care Trust60

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 ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cemetary perpetual care trust investments		$ 48,679		$ 46,889
Fair market value as a percentage of cost		101.10%		99.30%
Impairment charge, other than temporary decline in fair value of investments	$ 100	$ 0	$ 500
Trust Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		47,632		$ 46,708
Unrealized Gains		3,435		2,764
Unrealized Losses		(2,888)		(3,072)
Fair Market Value		48,179		46,400
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		500		489
Fair Market Value		500		489
Fair Value, Inputs, Level 1 [Member] | Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		2,573		6,522
Unrealized Gains		0		0
Unrealized Losses		0		0
Fair Market Value		2,573		6,522
Fair Value, Inputs, Level 1 [Member] | Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		15,263		8,259
Unrealized Gains		1,985		1,382
Unrealized Losses		(2,021)		(1,146)
Fair Market Value		15,227		8,495
Fair Value, Inputs, Level 2 [Member] | Municipal Bonds [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost				365
Unrealized Gains				13
Unrealized Losses				(3)
Fair Market Value				375
Fair Value, Inputs, Level 2 [Member] | Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		3,568		5,100
Unrealized Gains		211		99
Unrealized Losses		(117)		(435)
Fair Market Value		3,662		4,764
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		13,194		13,715
Unrealized Gains		768		966
Unrealized Losses		(368)		(821)
Fair Market Value		13,594		13,860
Fair Value, Inputs, Level 2 [Member] | Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		11,464		11,323
Unrealized Gains		260		5
Unrealized Losses		(368)		(664)
Fair Market Value		11,356		10,664
Fair Value, Inputs, Level 2 [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		661		569
Unrealized Gains		147		223
Unrealized Losses		(14)		(3)
Fair Market Value		794		789
Fair Value, Inputs, Level 2 [Member] | Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		909		855
Unrealized Gains		64		76
Unrealized Losses		0		0
Fair Market Value		$ 973		$ 931

Cemetery Perpetual Care Trust61

Cemetery Perpetual Care Trust Investments (Estimated maturities of fixed perpetual care trust income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Sep. 30, 2017USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 9
Due in one to five years	1,770
Due in five to ten years	4,004
Thereafter	23,622
Total	$ 29,405

Cemetery Perpetual Care Trust62

Cemetery Perpetual Care Trust Investments (Unrealized losses on perpetual care trust investments) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Gain (Loss) on Investments [Line Items]
Impairment charge, other than temporary decline in fair value of investments	$ 100	$ 0	$ 500
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		7,723		$ 10,067
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(1,762)		(476)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		8,251		13,733
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(1,126)		(2,596)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		15,974		23,800
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(2,888)		(3,072)
Municipal Bonds [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value				137
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss				(3)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value				0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss				0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value				137
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss				(3)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		93		1,619
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(2)		(120)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		1,138		1,961
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(115)		(315)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		1,231		3,580
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(117)		(435)
Corporate Debt Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		1,435		4,679
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(276)		(152)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		417		1,439
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(92)		(669)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		1,852		6,118
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(368)		(821)
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		5,393		1,563
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(1,466)		(121)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		1,221		2,004
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(555)		(1,025)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		6,614		3,567
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(2,021)		(1,146)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		681		2,038
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(4)		(77)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		5,475		8,329
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		(364)		(587)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		6,156		10,367
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(368)		(664)
Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		121		31
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(14)		(3)
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		121		31
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(14)		$ (3)
Mutual Fund [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value		0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value		0
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		$ 0

Cemetery Perpetual Care Trust63

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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Realized gains	$ 0	$ 44	$ 925	$ 156
Realized losses	0	(261)	(630)	(1,943)
Decrease (increase) in care trusts’ corpus	$ 0	$ 217	$ (295)	$ 1,787

Cemetery Perpetual Care Trust64

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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,539	$ 1,523	$ 4,831	$ 4,503
Realized gain, net	(283)	14	(891)	(444)
Total	$ 1,256	$ 1,537	$ 3,940	$ 4,059

Cemetery Perpetual Care Trust65

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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (556)	$ (936)	$ (12,430)	$ (12,888)
Sales	$ 0	$ 3,832	$ 8,390	$ 11,702

Cemetery Perpetual Care Trust66

Cemetery Perpetual Care Trust Investments Cemetery Perpetual Care Trust Investments (Narrative) (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 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	$ 100,000	$ 0	$ 500,000

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details)	Sep. 30, 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	$ 179,900,000

Intangible and Other Non-Curr68

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 23		$ 23		$ 50
Deferred Costs and Other Assets	14,616		14,616		14,957
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	11,663		11,663		11,663
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	2,930		2,930		3,244
Finite-Lived Intangible Assets, Accumulated Amortization	5,908		5,908		$ 5,501
Amortization of Intangible Assets	$ 135	$ 106	$ 407	$ 308
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)	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	$ 4,366,000		$ 4,366,000		$ 4,138,000
Revolving credit facility, maximum borrowing capacity	300,000,000		300,000,000
Debt issuance costs	(1,043,000)		(1,043,000)		(1,270,000)
Current maturities on long-term debt	(16,126,000)		(16,126,000)		(13,021,000)
Long-term debt, excluding current maturities	199,992,000		199,992,000		204,404,000
Revolving credit facility present accordion provisions	75,000,000		75,000,000
Amortization of Debt Issuance Costs			614,000	$ 622,000
Credit Agreement [Member]
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs	100,000	$ 100,000	200,000	$ 300,000
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	130,313,000		130,313,000		138,750,000
Current maturities on long-term debt	(14,063,000)		(14,063,000)		(11,250,000)
Notes Payable, Other Payables [Member] | Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	11,348,000		11,348,000		12,245,000
Current maturities on long-term debt	$ (2,063,000)		$ (2,063,000)		$ (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		3.5

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details)	Nov. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		$ 300,000,000		$ 300,000,000
Revolving credit facility present accordion provisions		75,000,000		75,000,000
Accumulated Amortization, Deferred Finance Costs		$ 4,366,000		4,366,000		$ 4,138,000
Amortization of Debt Issuance Costs				$ 614,000	$ 622,000
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		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		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)		2.99		2.99
Ratio of earnings to fixed cost obligations (in Ratio)		1.89		1.89
Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		$ 150,000,000		$ 150,000,000
Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		150,000,000		150,000,000
Credit Agreement [Member]
Debt Covenant To Actual Ratios [Line Items]
Amortization of Debt Issuance Costs		100,000	$ 100,000	200,000	$ 300,000
Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Amount drawn under term loan facility		$ 75,500,000		$ 75,500,000
Credit Agreement [Member] | Revolving Credit Facility [Member] | QTD [Member]
Debt Covenant To Actual Ratios [Line Items]
Weighted average interest rate		3.40%		3.10%
Credit Agreement [Member] | Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Amount drawn under term loan facility		$ 130,300,000		$ 130,300,000
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 Note71

Convertible Subordinated Notes (Details) - USD ($) shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Mar. 19, 2014
Debt Instrument [Line Items]
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	787	299	980	200
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Debt issuance costs	$ (1,043,000)		$ (1,043,000)		$ (1,270,000)
Accumulated Amortization, Debt Issuance Costs	4,366,000		4,366,000		4,138,000
Amortization of Debt Issuance Costs			614,000	$ 622,000
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	143,750,000		143,750,000		143,750,000	$ 143,750,000
Unamortized discount of liability component	(18,687,000)		(18,687,000)		(21,887,000)
Debt issuance costs	(1,881,000)		(1,881,000)		(2,268,000)
Accumulated Amortization, Debt Issuance Costs	1,746,000		1,746,000		1,359,000
Carrying value of the liability component	123,182,000		123,182,000		119,596,000
Equity component carrying value	17,973,000		17,973,000		$ 17,973,000
Convertible subordinated notes, fair value	179,900,000		179,900,000
Contractual coupon interest expense	1,000,000	$ 1,000,000	3,000,000	3,000,000
Accretion of discount, convertible subordinated notes	$ 1,100,000	$ 1,000,000	$ 3,200,000	$ 2,900,000
Effective interest rate percentage	2.75%	6.75%	2.75%	6.75%
Amortization of Debt Issuance Costs	$ 100,000	$ 100,000	$ 400,000	$ 400,000

Convertible Subordinated Note72

Convertible Subordinated Notes Convertible Subordinated Notes (Narrative) (Details) (Details) $ / shares in Units, $ in Thousands	Jun. 30, 2017	Mar. 19, 2014$ / shares	Sep. 30, 2017USD ($)$ / shares	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)$ / shares	Sep. 30, 2016USD ($)
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs					$ 614	$ 622
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Convertible, Conversion Ratio	44.5392	44.3169
Long-term Debt, Fair Value			$ 179,900		179,900
Interest Expense, Debt			1,000	$ 1,000	3,000	3,000
Amortization of Debt Issuance Costs			100	100	400	400
Accretion of discount, convertible subordinated notes			$ 1,100	$ 1,000	$ 3,200	$ 2,900
Debt instrument, convertible, conversion price (in dollars per share) | $ / shares		$ 22.56	$ 22.45		$ 22.45
Effective interest rate percentage			2.75%	6.75%	2.75%	6.75%

Stockholders' Equity Stockholde

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) shares in Thousands	Sep. 30, 2017shares
Class of Stock [Line Items]
Shares Reserved (in shares)	1,571
Shares Available to Issue (in shares)	1,541
Options Outstanding (in shares)	1,945
Performance Awards Outstanding (in shares)	328
Amended And Restated 2006 Plan [Member]
Class of Stock [Line Items]
Shares Reserved (in shares)	0
Shares Available to Issue (in shares)	0
Options Outstanding (in shares)	1,929
Performance Awards Outstanding (in shares)	319
2017 Plan [Member]
Class of Stock [Line Items]
Shares Reserved (in shares)	1,571
Shares Available to Issue (in shares)	1,541
Options Outstanding (in shares)	16
Performance Awards Outstanding (in shares)	9

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Feb. 25, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)	1,571,000				1,571,000
Shares Available to Issue (in shares)	1,541,000				1,541,000
Payments of Ordinary Dividends, Common Stock					$ 2,503,000	$ 1,662,000
Options Outstanding (in shares)	1,945,000				1,945,000
Performance Awards Outstanding (in shares)	328,000				328,000
Unrecognized share based compensation, expected term (in Duration)					1 year 8 months 24 days
Directors compensation expense	$ 900,000			$ 90,000	$ 271,000	$ 302,000
Stock repurchase program, authorized amount							$ 25,000,000
Treasury stock (in shares)	574,054
Treasury stock acquired (in dollars per share)	$ 24.35
Treasury stock, value	$ 14,000,000
Dividends declared per common share (in dollars per Share)	$ 0.05			$ 0.050	$ 0.150	$ 0.100
Dividends	$ 800,000			$ 800,000	$ 2,500,000	$ 1,700,000
Dividends (in dollars per share)				$ 0.05
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	0.77%	0.65%		0.53%
Share-Based Compensation Arrangement By Share-Based Payment Award, Non-Option Equity Instruments, Reserved Percentage	200.00%				200.00%
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield assumption (in Percent)					0.82%
Shares purchased through Employee Stock Purchase Plan (in Shares)	11,525
Weighted average purchase price of ESPP shares purchased during the period (in Dollars per share)	$ 21.76
Share-based compensation expense	$ 60,000			$ 53,000	$ 204,000	197,000
Expected volatility assumption (in Percent)					18.82%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	9 months	6 months		3 months
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 174,000			$ (21,000)	$ 500,000	$ 500,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period						50,000
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	100,000			$ 600,000
Unrecognized share based compensation	$ 1,300,000				$ 1,300,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	0	5,000		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	5 years			3 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					20.00%
Options Outstanding (in shares)	1,945,656				1,945,656
Share based compensation awards, options outstanding and unvested at period end (in Shares)	708,379				708,379
Share-based compensation expense	$ 300,000			$ 200,000	$ 1,200,000	$ 1,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years		10 years
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	$ 100,000		$ 3,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	16,250	445,450
Grants in period, weighted average exercise price (in dollars per share)		$ 26.89	$ 26.54
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	0	4,500	101,040
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense	$ 208,000			$ 46,000	$ 465,000	$ 154,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value	$ 100,000		$ 2,700,000
Amended And Restated 2006 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)	0				0
Shares Available to Issue (in shares)	0				0
Options Outstanding (in shares)	1,929,000				1,929,000
Performance Awards Outstanding (in shares)	319,000				319,000
Cancelled shares (in shares)					17,500
2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)	1,571,000				1,571,000
Shares Available to Issue (in shares)	1,541,000				1,541,000
Options Outstanding (in shares)	16,000				16,000
Performance Awards Outstanding (in shares)	9,000				9,000

Stockholders' Equity (ESPP) (De

Stockholders' Equity (ESPP) (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 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		0.77%	0.65%	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%
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 60		$ 53	$ 204	$ 197
Expected dividend yield assumption (in Percent)					0.82%
Expected volatility assumption (in Percent)					18.82%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term		9 months	6 months	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

Stockholders' Equity (AOCI) (De

Stockholders' Equity (AOCI) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)
Equity [Abstract]
Beginning balance	$ 0
Increase in net unrealized gains associated with available-for-sale securities of the trusts	2,849
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(2,849)
Ending balance	$ 0

Earnings Per Share (EPS Computa

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Less: Earnings allocated to unvested restricted stock	$ 3,038	$ 5,683	$ 14,532	$ 15,454
Income attributable to common stockholders	(10)	(25)	(52)	(76)
Income attributable to common stockholders	$ 3,028	$ 5,658	$ 14,480	$ 15,378
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	16,476,000	16,529,000	16,575,000	16,502,000
Effect of dilutive securities, Stock options (in shares)	335,000	273,000	332,000	260,000
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	787,000	299,000	980,000	200,000
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	17,598,000	17,101,000	17,887,000	16,962,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.18	$ 0.34	$ 0.87	$ 0.93
Continuing operations (in dollars per Share)	$ 0.17	$ 0.33	$ 0.81	$ 0.91
Antidilutive securities excluded from computation of diluted EPS	455,000	0	320,000	0

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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Segment Reporting Information [Line Items]
Revenues from continuing operations	$ 61,054	$ 60,140	$ 193,063	$ 185,336
Income (loss) from continuing operations before income taxes	4,560	7,574	23,815	23,860
Total assets	887,046		887,046		$ 885,069
Funeral [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	47,329	45,183	150,279	140,952
Income (loss) from continuing operations before income taxes	12,394	13,478	45,414	44,322
Total assets	637,075		637,075		634,145
Cemetery [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	13,725	14,957	42,784	44,384
Income (loss) from continuing operations before income taxes	3,002	4,327	11,609	12,875
Total assets	245,674		245,674		241,621
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	0	0	0	0
Income (loss) from continuing operations before income taxes	(10,836)	$ (10,231)	(33,208)	$ (33,337)
Total assets	$ 4,297		$ 4,297		$ 9,303

Supplementary Data (Details)

Supplementary Data (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Other current assets:
Income taxes receivable	$ 671	$ 1,932
Other current assets	93	102
Total other current assets	764	2,034
Current portion of long-term debt and capital lease obligations:
Long-term Debt	16,126	13,021
Capital leases	197	246
Total current portion of long-term debt and capital lease obligations	16,323	13,267
Other current liabilities:
Income taxes payable	1,579	509
Deferred rent	232	208
Total other current liabilities	1,811	717
Accrued liabilities:
Accrued salaries and wages	1,365	4,005
Accrued incentive compensation	4,864	8,237
Accrued vacation	2,614	2,305
Accrued insurance	2,053	1,726
Accrued interest	257	1,235
Accrued ad valorem and franchise taxes	2,314	981
Accrued commissions	410	543
Other accrued liabilities	1,417	1,059
Total accrued liabilities	15,294	20,091
Other long-term liabilities:
Deferred rent	1,029	1,207
Incentive compensation	924	575
Contingent consideration	770	785
Total other long-term liabilities	2,723	2,567
Term Loan [Member] | Credit Agreement [Member]
Current portion of long-term debt and capital lease obligations:
Long-term Debt	14,063	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	$ 2,063	$ 1,771

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ / shares in Units, $ in Millions	Aug. 18, 2017	Sep. 30, 2017
Related Party Transaction [Line Items]
Treasury stock (in shares)		574,054
Treasury stock acquired (in dollars per share)		$ 24.35
Treasury stock, value		$ 14
Board of Directors Chairman | Purchase Of Treasury Stock
Related Party Transaction [Line Items]
Treasury stock (in shares)	100,000
Treasury stock acquired (in dollars per share)	$ 23.85
Treasury stock, value	$ 2.4

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Oct. 25, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Feb. 25, 2016
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per Share)		$ 0.05	$ 0.050	$ 0.150	$ 0.100
Stock repurchase program, authorized amount						$ 25,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per Share)	$ 0.075
Stock repurchase program, additional authorized amount	$ 15,000,000
Stock repurchase program, authorized amount	$ 40,000,000