Carriage Services (CSV) 10-Q 1 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 26, 2018
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, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		19,174,607

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 9,474	$ 952
Accounts receivable, net of allowance for bad debts of $835 in 2017 and $765 in 2018	17,067	19,655
Inventories	6,938	6,519
Prepaid expenses	1,778	2,028
Other current assets	2,798	986
Total current assets	38,055	30,140
Preneed cemetery trust investments	69,953	73,853
Preneed funeral trust investments	90,051	90,682
Preneed receivables, net of allowance for bad debts of $2,278 in 2017 and $1,286 in 2018	18,510	31,644
Receivables from preneed trusts	16,815	15,287
Property, plant and equipment, net of accumulated depreciation of $115,776 in 2017 and $122,465 in 2018	261,565	247,294
Cemetery property, net of accumulated amortization of $37,543 in 2017 and $36,829 in 2018	74,887	76,331
Goodwill	304,733	287,956
Intangible and other non-current assets	25,338	18,117
Cemetery perpetual care trust investments	48,813	50,229
Total assets	948,720	921,533
Current liabilities:
Current portion of long-term debt and capital lease obligations	2,445	17,251
Accounts payable	5,810	6,547
Other liabilities	898	1,361
Accrued liabilities	21,665	17,559
Total current liabilities	30,818	42,718
Long-term debt, net of current portion	7,648	212,154
Convertible subordinated notes due 2021	25,697	124,441
Senior notes due 2026	318,956	0
Obligations under capital leases, net of current portion	6,211	6,361
Deferred preneed cemetery revenue	46,156	54,690
Deferred preneed funeral revenue	28,153	34,585
Deferred tax liability	31,694	31,159
Other long-term liabilities	3,155	3,378
Deferred preneed cemetery receipts held in trust	69,953	73,853
Deferred preneed funeral receipts held in trust	90,051	90,682
Care trusts’ corpus	48,396	49,856
Total liabilities	706,888	723,877
Commitments and contingencies
Stockholders’ equity:
Common stock, $.01 par value; 80,000,000 shares authorized and 22,622,242 and 25,699,037 shares issued at December 31, 2017 and September 30, 2018, respectively	257	226
Additional paid-in capital	243,869	216,158
Retained earnings	74,338	57,904
Treasury stock, at cost; 6,523,370 shares at December 31, 2017 and September 30, 2018	(76,632)	(76,632)
Total stockholders’ equity	241,832	197,656
Total liabilities and stockholders’ equity	$ 948,720	$ 921,533

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for bad debts of $835 in 2017 and $765 in 2018	$ 765	$ 835
Preneed receivables, net of allowance for bad debts of $2,278 in 2017 and $1,286 in 2018	2,209	2,278
Property, plant and equipment, net of accumulated depreciation of $115,776 in 2017 and $122,465 in 2018	122,465	115,776
Cemetery property, accumulated amortization	$ 36,829	$ 37,543
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	25,699,037	22,622,242
Treasury stock, shares	6,523,370	6,523,370

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Total revenues	$ 64,241	$ 61,054	$ 201,475	$ 193,063
Field costs and expenses:
Total field costs and expenses	47,127	45,574	143,348	135,824
Depreciation and amortization	4,011	3,601	11,688	10,719
Regional and unallocated funeral and cemetery costs	2,114	3,937	8,662	9,845
Gross profit	17,114	15,480	58,127	57,239
Corporate costs and expenses:
General, administrative and other	6,344	6,134	19,342	19,549
Home office depreciation and amortization	505	401	1,412	1,155
Total corporate costs and expenses	6,849	6,535	20,754	20,704
Operating income	10,265	8,945	37,373	36,535
Interest expense	(6,285)	(3,282)	(14,763)	(9,517)
Accretion of discount on convertible subordinated notes	246	1,097	1,961	3,200
Net loss on early extinguishment of debt	0	0	(936)	0
Other, net	(347)	(6)	(345)	(3)
Income before income taxes	3,387	4,560	19,368	23,815
Provision for income taxes	(1,028)	(1,824)	(5,423)	(9,526)
Tax adjustment related to certain discrete items	(159)	302	358	243
Total provision for income taxes	(1,187)	(1,522)	(5,065)	(9,283)
Net income	$ 2,200	$ 3,038	$ 14,303	$ 14,532
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.11	$ 0.18	$ 0.80	$ 0.87
Continuing operations (in dollars per Share)	0.11	0.17	0.78	0.81
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.05	$ 0.225	$ 0.150
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	19,060	16,476	17,701	16,575
Diluted (in Shares)	19,161	17,598	18,273	17,887
Funeral
Segment Reporting Information [Line Items]
Total revenues	$ 49,843	$ 47,329	$ 156,969	$ 150,279
Other Cost of Operating Revenue	31,734	29,267	95,815	89,118
Corporate costs and expenses:
Operating income	13,644	12,570	45,962	45,951
Income before income taxes	13,417	12,394	45,244	45,414
Cemetery
Segment Reporting Information [Line Items]
Total revenues	14,398	13,725	44,506	42,784
Other Cost of Operating Revenue	9,268	8,769	27,183	26,142
Corporate costs and expenses:
Operating income	3,470	2,910	12,165	11,288
Income before income taxes	$ 3,560	$ 3,002	$ 12,406	$ 11,609

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Net income	$ 14,303	$ 14,532
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	13,100	11,874
Provision for losses on accounts receivable	1,511	1,737
Stock-based compensation expense	2,924	2,394
Deferred income tax (benefit) expense	3,547	1,215
Amortization of deferred financing costs	420	614
Amortization of capitalized commissions on preneed contracts	449	0
Accretion of discount on convertible subordinated notes	(1,961)	(3,200)
Amortization of debt discount on senior notes	154	0
Net loss on early extinguishment of debt	936	0
Net loss on sale and disposal of other assets	408	341
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables	(3,010)	(2,594)
Inventories and other current assets	(1,911)	2,356
Intangible and other non-current assets	(345)	340
Preneed funeral and cemetery trust investments	4,419	(5,114)
Accounts payable	(735)	(3,510)
Accrued and other liabilities	3,761	(2,790)
Deferred preneed funeral and cemetery revenue	6,292	2,098
Deferred preneed funeral and cemetery receipts held in trust	(9,467)	4,132
Net cash provided by operating activities	38,717	30,825
Cash flows from investing activities:
Acquisition and land for new construction	(37,970)	(723)
Net proceeds from the sale of other assets	0	405
Capital expenditures	(9,037)	(13,129)
Net cash used in investing activities	(47,007)	(13,447)
Cash flows from financing activities:
Payments against the term loan	(127,500)	(8,438)
Borrowings from the revolving credit facility	96,000	75,100
Payments against the revolving credit facility	(188,000)	(67,300)
Payment of debt issuance costs related to long-term debt	(1,551)	0
Redemption of the 2.75% convertible subordinated notes	(75,229)	0
Payment of transaction costs related to the redemption of the 2.75% convertible subordinated notes	(845)	0
Proceeds from the issuance of the 6.625% senior notes	320,125	0
Payments on other long-term debt and obligations under capital leases	(1,031)	(1,084)
Payments on contingent consideration recorded at acquisition date	(138)	(101)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	1,075	1,296
Taxes paid on restricted stock vestings and exercise of non-qualified options	(651)	(509)
Dividends paid on common stock	(4,076)	(2,503)
Purchase of treasury stock	0	(16,366)
Net cash provided by (used in) financing activities	16,812	(19,905)
Net increase (decrease) in cash and cash equivalents	8,522	(2,527)
Cash and cash equivalents at beginning of period	952	3,286
Cash and cash equivalents at end of period	9,474	759
Senior Notes [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of deferred financing costs	44
Amortization of debt discount on senior notes	154
Cash flows from financing activities:
Payment of debt issuance costs related to long-term debt	$ (1,367)	$ 0

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
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 U.S. provider of funeral and cemetery services and merchandise. As of September 30, 2018 , we operated 182 funeral homes in 29 states and 29 cemeteries in 11 states. Our operations are reported in two business segments: Funeral Home Operations, which currently account for approximately 78% of our revenues and Cemetery Operations, which currently account for approximately 22% of our revenues. 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. We market funeral and cemetery services and products on both an “atneed” (time of death) and “preneed” (planned prior to death) 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, 2017 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 statements 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. Revenue Recognition - Funeral Home Operations Our funeral home operations are principally service businesses that generate revenues from sales of burial and cremation services and related merchandise, such as caskets and urns. Funeral services include consultation, the removal and preparation of remains, the use of funeral home facilities for visitation and remembrance services and transportation services. We provide funeral services and products on both an atneed and preneed basis. Funeral arrangements sold at the time of death are referred to as atneed funeral contracts. We record the revenue from atneed funeral contracts when the merchandise is delivered or the service is performed. Merchandise delivery and service performance generally takes place shortly after the time of need. Payment is due at or before time of transfer. Outstanding balances due from customers, if any, on atneed funeral contracts are included in Accounts receivable on our Consolidated Balance Sheets . Funeral arrangements sold prior to death occurring are referred to as preneed funeral contracts. In many instances, the customer pays for the preneed contract over a period of time. The performance of a preneed funeral contract is secured by placing the funds collected, less amounts that we may retain under state regulations, in trust for the benefit of the customer or by the customer's purchase of a life insurance policy, the proceeds of which will pay for such services at the time of need. These methods are intended to fund preneed funeral contracts, cover the original contract price and generally include an element of growth (earnings) designed to offset future inflationary cost increases. Revenue from preneed funeral contracts, along with accumulated earnings, is deferred until the time the merchandise is delivered or the service is performed. The principal and accumulated earnings of the trusts are withdrawn at maturity (death) or cancellation. The cumulative trust income earned and the increases in insurance benefits on the insurance products are recognized when the service is performed. The amounts deposited in trusts that we control are included in the non-current asset section of our Consolidated Balance Sheets. Beginning January 1, 2018, balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet, as noted in our table of Deferred Revenue in Note 6 to the Consolidated Financial Statements included herein. See Note 2 to the Consolidated Financial Statements included herein for additional information related to our adoption of the new revenue recognition standard on January 1, 2018. The earnings from our preneed funeral trust investments, as well as trust management fees charged by our wholly-owned registered investment advisory firm (“CSV RIA”) are recorded as Preneed trust earnings - funeral , as noted in our table of disaggregated revenues in Note 6 to the Consolidated Financial Statements included herein. As of September 30, 2018 , CSV RIA provided these services to one institution, which has custody of 75% 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. When preneed funeral contracts are funded through third-party insurance policies, we earn a commission on the sale of the policies. Insurance commissions are recorded as Preneed funeral commission income , as noted in our table of disaggregated revenues in Note 6 to the Consolidated Financial Statements included herein, at the point at which the commission is no longer subject to refund, which is typically one year after the policy is issued. Preneed funeral contracts to be funded at maturity by insurance policies totaled $371.5 million at September 30, 2018 and are not included on our Consolidated Balance Sheets. See Note 6 to the Consolidated Financial Statements included herein for additional information on our revenues. Revenue Recognition - Cemetery Operations Our cemetery operations generate revenues primarily through sales of cemetery interment rights (primarily grave sites, lawn crypts, mausoleum spaces and niches), related cemetery merchandise (such as outer burial containers, memorial markers and floral placements) and services (interments, inurnments and installation of cemetery merchandise). We provide cemetery services and products on both an atneed and preneed basis. Cemetery arrangements sold at the time of death are referred to as atneed cemetery contracts. We record the revenue from atneed cemetery contracts when the product is delivered or the service is performed. Payment is due at or before time of transfer. Outstanding balances due from customers, if any, on completed atneed contracts are included in Accounts receivable on our Consolidated Balance Sheet . Cemetery arrangements sold prior to death occurring are referred to as preneed cemetery contracts. Preneed cemetery contracts are usually financed through interest-bearing installment sales contracts, generally with terms of up to five years. In substantially all cases, we receive an initial down payment at the time the contract is signed. We record revenue on the sales of cemetery property interment rights at the time the contract is signed. Customers select a specific location and space for their interment right, thus, restricting us from other use or transfer of the contracted cemetery property. The interment right is deeded to the customer when the contract is paid in full. Revenue from preneed sales of cemetery merchandise and services contracts, along with accumulated earnings, is not recognized until the time the merchandise is transferred or the service is performed. Earnings on these installment contracts are recorded as Preneed cemetery finance charges , as noted in our table of disaggregated revenues in Note 6 to the Consolidated Financial Statements included herein. The performance of the preneed cemetery contracts is secured by placing the funds collected, less amounts that we may retain under state regulations, in trust for the benefit of the customer, the proceeds of which will pay for such services at the time of need. This method is intended to fund preneed contracts, cover the original contract price and generally include an element of growth (earnings) designed to offset future inflationary cost increases. The amounts deposited in trusts that we control are included in the non-current asset section of our Consolidated Balance Sheets. The earnings from preneed cemetery contracts placed in trust, as well as the trust management fees charged by our CSV RIA are recorded as Preneed trust earnings - cemetery , as noted in our table of disaggregated revenues in Note 6 to the Consolidated Financial Statements included herein. Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable and Preneed receivables on our Consolidated Balance Sheet. Beginning January 1, 2018, balances due on undelivered preneed cemetery contracts have been reclassified to reduce Deferred preneed cemetery revenue on our Consolidated Balance Sheet, as noted in our table of Deferred Revenue in Note 6 to the Consolidated Financial Statements included herein. See Note 2 to the Consolidated Financial Statements included herein for additional information related to our adoption of the new revenue recognition standard on January 1, 2018. 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 interment rights of approximately $0.9 million and $1.0 million for the three months ended September 30, 2017 and 2018 , respectively and approximately $2.4 million and $2.8 million for the nine months ended September 30, 2017 and 2018 , respectively. See Note 6 to the Consolidated Financial Statements included herein for additional information on our revenues. Arrangements with Multiple Performance Obligations Some of our contracts with customers include multiple performance obligations. For these contracts, we allocate transaction price to each performance obligation based on its relative standalone selling price, which is based on prices charged to customers per our general price list. Packages for service and ancillary items are offered to help the customer make decisions during emotional/stressful times. Package discounts are reflected net in Revenues . We recognize revenue when the merchandise is transferred or the service is performed, in satisfaction of the corresponding performance obligation. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements. Allowances for bad debts and customer cancellations Our funeral receivables recorded in Accounts Receivable, net primarily consist of amounts due for funeral services already performed which were $8.5 million and $7.3 million at December 31, 2017 and September 30, 2018 , respectively. We estimate an allowance for doubtful accounts on these receivables based on our historical experience, which amounted to 2.5% of funeral receivables at both December 31, 2017 and September 30, 2018 . In addition, our other funeral receivables not related to funeral services performed were $0.8 million and $0.6 million at December 31, 2017 and September 30, 2018 , respectively. Our cemetery financed receivables totaled $40.5 million and $37.3 million at December 31, 2017 and September 30, 2018 , respectively. The unearned finance charges associated with these receivables were $5.7 million and $4.7 million at December 31, 2017 and September 30, 2018 , respectively. If a preneed contract is canceled prior to delivery, state law determines the amount of the refund owed to the customer. Allowances for bad debts and customer cancellations on cemetery financed receivables 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. 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 4.9% of the total receivables at both December 31, 2017 and September 30, 2018 . See Note 8 to the Consolidated Financial Statements included herein for additional information on cemetery financed receivables. Our cemetery receivables recorded in Accounts Receivable, net also include approximately $1.3 million and $1.4 million related to perpetual care income receivables at December 31, 2017 and September 30, 2018 , respectively. See Note 10 to the Consolidated Financial Statements included herein for additional information on our perpetual care trust investments. Accounts receivable was comprised of the following at December 31, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Funeral receivables, net of allowance for bad debt of $213 and $186, respectively $ 9,061 $ 7,740 Cemetery receivables, net of allowance for bad debt of $622 and $579, respectively 10,331 9,110 Other receivables 263 217 Accounts receivable, net $ 19,655 $ 17,067 Non-current preneed receivables recorded in Preneed Receivables, net represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables were comprised of the following at December 31, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Funeral receivables, net of allowance for bad debt of $882 $ 7,934 $ — Cemetery receivables, net of allowance for bad debt of $1,396 and $1,286, respectively 23,710 18,510 Preneed receivables, net $ 31,644 $ 18,510 Bad debt expense totaled approximately $0.6 million for both the three months ended September 30, 2017 and 2018 and approximately $1.7 million and $1.5 million for the nine months ended September 30, 2017 and 2018 , respectively. Capitalized Commissions on Preneed Contracts Effective January 1, 2018, we adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”), Revenue from Contracts with Customers (Topic 606), which impacted our accounting for incremental selling costs, primarily commission costs, related to preneed cemetery merchandise and services and preneed funeral trust contracts. Upon adoption of Topic 606, we capitalize sales commissions and other direct selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts as these costs are incremental and recoverable costs of obtaining a contract with a customer. We recorded a cumulative net adjustment of approximately $2.1 million to Retained earnings on our opening Consolidated Balance Sheets on January 1, 2018 . See Note 2 to the Consolidated Financial Statements included herein for additional information regarding our opening balance sheet adjustment. Our capitalized commissions on preneed contracts are amortized on a straight-line basis over the average maturity period for our preneed cemetery merchandise and services contracts and preneed funeral trust contracts, of eight and ten years, respectively. Amortization expense totaled approximately $156,000 for the three months ended September 30, 2018 and $449,000 for the nine months ended September 30, 2018 . There were no impairment losses recognized during the three and nine months ended September 30, 2018 . On September 30, 2018, our management agreement with a Florida municipality expired and as a result, we ceased to operate three of our cemetery businesses. We recorded a loss of approximately $125,000 for the write-off of capitalized commissions related to these three cemetery businesses, which was included in loss recorded for the expired management agreement and recorded in Other, net . The selling costs related to the sales of cemetery interment rights, which include real property and other costs related to cemetery development activities, continue to be expensed 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 continue to be expensed in the period incurred as these contracts are not included on our Consolidated Balance Sheet. See Note 2 to the Consolidated Financial Statements included herein for additional information related to our adoption of the new revenue recognition standard on January 1, 2018. See Note 12 to the Consolidated Financial Statements included herein for additional information regarding our capitalized commissions on preneed contracts. See Note 5 to the Consolidated Financial Statements included herein for additional information regarding the expired management agreement for these three cemetery businesses. 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, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Land $ 74,981 $ 81,011 Buildings and improvements 211,934 223,046 Furniture, equipment and automobiles 76,155 79,973 Property, plant and equipment, at cost 363,070 384,030 Less: accumulated depreciation (115,776 ) (122,465 ) Property, plant and equipment, net $ 247,294 $ 261,565 We recorded depreciation expense of approximately $3.1 million and $3.6 million for the three months ended September 30, 2017 and 2018 , respectively and approximately $9.4 million and $10.3 million for the nine months ended September 30, 2017 and 2018 , respectively. During the nine months ended September 30, 2017 , we acquired real estate for $0.7 million for a funeral home parking lot expansion project. Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral home businesses. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis. Our intent is to perform a quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise and perform a qualitative assessment during the remaining two years. We performed our 2018 annual goodwill impairment test using information as of August 31, 2018. 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 2018 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform a quantitative goodwill impairment test and concluded that it is more-likely-than not that the fair value of our reporting units is greater than their carrying value and thus there was no impairment to goodwill. 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, 2017 , for a discussion of the methodology used for the quantitative goodwill impairment 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 three and nine months ended September 30, 2017 and 2018 . 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. As such, we test our intangible assets for impairment on an annual basis. Our intent is to perform a quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise and perform a qualitative assessment during the remaining two years. We performed our 2018 annual intangible assets impairment test using information as of August 31, 2018. 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 the tradename is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative impairment test. For our 2018 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform a quantitative impairment test and concluded that it is more-likely-than not that the fair value of our intangible assets is greater than its carrying value and thus there was no impairment to our intangible assets. 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, 2017 , for a discussion of the methodology used for the quantitative intangibles impairment 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. No impairments were recorded to our intangible assets during the three and nine months ended September 30, 2017 and 2018 . 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 (the “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. See Note 16 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 16 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 the tax benefits for uncertain tax positions and how they are to be recognized, measured and derecognized in financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheets. Income tax expense 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 finalization of income tax returns, tax audit settlements, tax effects of exercised or vested stock-based awards and increases or decreases in valuation allowances on deferred tax assets. 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, 2017 and approximately 30.3% and 28.0% for the three and nine months ended September 30, 2018 , respectively. The decrease in the estimated effective tax rate, before discrete items, in 2018 compared to 2017 is primarily attributable to the reduction of the U.S. federal statutory income tax rate from 35% to 21% resulting from enactment of the Tax Cuts and Jobs Act of 2017 (the “TCJA”). The discrete items include an income tax benefit related to stock compensation and refunds received from the completion of state income tax audits, income tax expense related to state tax rate changes and other non-material discrete state items. Income tax expense was approximately $1.5 million and $1.2 million for the three months ended September 30, 2017 and 2018 , respectively and approximately $9.3 million and $5.1 million for the nine months ended September 30, 2017 and 2018 , respectively. Subsequent Events Management evaluated events and transactions during the period subsequent to September 30, 2018 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report. See Note 20 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, 2018
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Revenue Recognition In May 2014, the FASB issued ASU, Revenue from Contracts with Customers (Topic 606). FASB Accounting Standards Codification (“ASC”) Topic 606 supersedes the revenue recognition requirements under Topic 605, Revenue Recognition , and most industry-specific guidance throughout the Industry Topics of the ASC. The core principle of the guidance is that an entity recognizes 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 Topic 606, 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. Additionally, the guidance requires improved disclosures as to the nature, amount, timing and uncertainty of revenue that is recognized. We adopted the provisions of this ASU on January 1, 2018 using the modified retrospective approach. As such, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. Topic 606 did not materially affect the accounting for our revenue streams. Revenue from sales of preneed cemetery interment rights was previously recognized in the period in which the customer’s cumulative payments exceeded 10% of the contract price related to the interment right. Under Topic 606, we recognize revenue at the time the contract is signed. Customers select a specific location and space for their interment right, thus, restricting us from other use or transfer of the contracted cemetery property. The interment right is deeded to the customer when the contract is paid in full. Because we generally receive an initial down payment at the time the contract is signed, there is no significant difference in the timing of revenue recognition under Topic 606, as compared to previous guidance. Revenue from preneed sales of funeral and cemetery merchandise and services continues to be deferred and recognized when the merchandise is delivered or the service is performed. Topic 606 impacted our accounting for incremental selling costs, primarily commission costs, related to preneed cemetery merchandise and services and preneed funeral trust contracts. Under Topic 606, these costs are capitalized and amortized over the average maturity period for our preneed cemetery contracts and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. Our capitalized commissions on preneed contracts are included in Intangible and other non-current assets on our Consolidated Balance Sheets. See Note 12 to the Consolidated Financial Statements included herein for additional information. The selling costs related to the sales of cemetery interment rights, which include real property and other costs related to cemetery development activities, continue to be expensed 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 continue to be expensed in the period incurred as these contracts are not included on our Consolidated Balance Sheets. Topic 606 also impacted our classification of amounts due from customers for undelivered performance obligations. Under Topic 606 amounts due on our preneed funeral trust contracts and preneed cemetery merchandise and services contracts have been reclassified to reduce Deferred preneed funeral revenue and Deferred preneed cemetery revenue , respectively, on our Consolidated Balance Sheets. These amounts were previously reported as Accounts receivable and Preneed receivables on our Consolidated Balance Sheets. The adoption of the provisions of this ASU did not have a material impact on our effective tax rate for the reporting period. The following table presents the impact of the adoption of Topic 606 on our Consolidated Balance Sheet (in thousands): As of September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change Assets Accounts receivable, net of allowance for bad debts $ 17,067 $ 18,457 $ (1,390 ) Preneed receivables, net of allowance for bad debts $ 18,510 $ 29,914 $ (11,404 ) Intangible and other non-current assets $ 2,707 $ — $ 2,707 Liabilities Deferred preneed cemetery revenue, net $ 46,156 $ 50,642 $ (4,486 ) Deferred preneed funeral revenue, net $ 28,153 $ 36,461 $ (8,308 ) Deferred tax liability $ 31,694 $ 31,067 $ 627 Stockholders’ equity: Retained earnings $ 74,338 $ 72,258 $ 2,080 The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Operations (in thousands, except per share data): Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change As Reported Balances Without Adoption of Topic 606 Effect of Change Field costs and expenses: Funeral $ 33,467 $ 33,482 $ (15 ) $ 103,071 $ 103,154 $ (83 ) Cemetery $ 9,649 $ 9,525 $ 124 $ 28,589 $ 28,435 $ 154 Income before income taxes $ 3,387 $ 3,496 $ (109 ) $ 19,368 $ 19,439 $ (71 ) Net income $ 2,200 $ 2,276 $ (76 ) $ 14,303 $ 14,354 $ (51 ) Basic earnings per common share: $ 0.11 $ 0.11 $ — $ 0.80 $ 0.80 $ — Diluted earnings per common share: $ 0.11 $ 0.11 $ — $ 0.78 $ 0.78 $ — Dividends declared per common share $ 0.075 $ 0.075 $ — $ 0.225 $ 0.225 $ — The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Cash Flows (in thousands): Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change As Reported Balances Without Adoption of Topic 606 Effect of Change Adjustments to reconcile net income to net cash provided by operating activities: Amortization of capitalized commissions on preneed contracts $ 281 $ — $ 281 $ 574 $ — $ 574 Changes in operating assets and liabilities that provided (required) cash: Intangible and other non-current assets $ (172 ) $ — $ (172 ) $ (503 ) $ — $ (503 ) The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2018 for the adoption of Topic 606 was as follows (in thousands): December 31, 2017 Effect of Adoption of January 1, 2018 Assets Accounts receivable, net of allowance for bad debts (1) $ 19,655 $ (1,399 ) $ 18,256 Preneed receivables, net of allowance for bad debts (2)(3) $ 31,644 $ (11,129 ) $ 20,515 Intangible and other non-current assets (4) $ — $ 2,778 $ 2,778 $ (9,750 ) Liabilities Deferred preneed cemetery revenue (1)(2) $ 54,690 $ (4,594 ) $ 50,096 Deferred preneed funeral revenue (3) $ 34,585 $ (7,934 ) $ 26,651 Deferred tax liability (4) $ 31,159 $ 647 $ 31,806 Stockholders’ equity: Retained earnings (4) $ 57,904 $ 2,131 $ 60,035 $ (9,750 ) (1) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of accounts receivable, net of allowance for bad debts, of $19.7 million at December 31, 2017, included the current portion of receivables for preneed cemetery merchandise and service contracts totaling $1.4 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018. (2) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, of $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed cemetery merchandise and service contracts totaling $4.6 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018. (3) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed funeral trust contracts totaling $7.9 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed funeral revenue on January 1, 2018. (4) Under Topic 606, certain costs incurred to obtain or fulfill a contract with a customer are capitalized. Beginning January 1, 2018, we capitalize selling costs related to undelivered preneed cemetery merchandise and services and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. We recorded a cumulative adjustment of approximately $2.1 million to our opening Retained earnings, which consisted of a $2.8 million adjustment to our Intangible and other non-current assets and a $0.6 million adjustment to our Deferred tax liability on our Consolidated Balance Sheets on January 1, 2018. The following accounting pronouncements were adopted on January 1, 2018 with no impact to our Consolidated Financial Statements: Compensation (Topic 718): Stock Compensation – Scope of Modification Accounting The amendments in this ASU 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. Business Combinations (Topic 805): Clarifying the Definition of a Business This ASU applies to all entities that must determine whether they have acquired or sold a business. The amendments in this ASU clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments This ASU applies to all entities that are required to present a statement of cash flows under Topic 230. The amendments provide guidance on eight specific cash flow issues and includes clarification on how these items should be classified in the statement of cash flows and is designed to help eliminate diversity in practice as to where items are classified in the cash flow statement. In November 2016, the FASB issued additional guidance on this topic that requires amounts generally described as restricted cash and restricted cash equivalents to be included with cash and cash equivalents when reconciling the statement of cash flows. Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities The amendments in this ASU address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments and apply to all entities that hold financial assets or owe financial liabilities. The amendments in this ASU also simplify the impairment assessment of equity investments without readily determinable fair values by requiring assessment for impairment qualitatively at each reporting period. That impairment assessment is similar to the qualitative assessment for long-lived assets, goodwill, and indefinite-lived intangible assets. Accounting Pronouncements Not Yet Adopted 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. In July 2018, the FASB issued ASU No. 2018-11 Leases (Topic 842) — Targeted Improvements. The amendments in this Update provide entities with an additional (and optional) transition method to adopt the new leases standard. Under this new transition method, an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Consequently, an entity’s reporting for the comparative periods presented in the financial statements in which it adopts the new leases standard will continue to be in accordance with current GAAP standards (Topic 840, Leases). An entity that elects this additional (and optional) transition method must provide the required disclosures required under Topic 840 disclosures for all periods that continue to be in accordance with Topic 840. The amendments do not change the existing disclosures in Topic 840 (for example, they do not create interim disclosure requirements that entities previously were not required to provide). We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2019 and do not expect the adoption of this new accounting standard to have a material impact on our Consolidated Financial Statements.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Acquisitions	ACQUISITIONS On July 10, 2018 , we acquired two funeral home businesses, one in Fredericksburg, Virginia and one in Stafford, Virginia, for $29.2 million in cash. On August 21, 2018 , we acquired a funeral home business in Cookeville, Tennessee for $2.8 million in cash. On August 28, 2018 , we acquired a funeral home business in Knightdale, North Carolina for $6.0 million in cash. For these acquisitions, we acquired substantially all of the assets and assumed certain operating liabilities. The pro forma impact of these acquisitions on prior periods is not presented, as the impact is not material to our reported results. The results of the acquired businesses are included in the Company's results from the date of acquisition. The following table summarizes the breakdown of the purchase price allocation for the businesses described above (in thousands): Purchase Price Allocation Current assets $ 166 Property, plant & equipment 17,543 Goodwill 16,777 Intangible and other non-current assets 3,863 Assumed liabilities (399 ) Purchase price $ 37,950 The intangible and other non-current assets relate to the fair value of tradenames and agreements not-to-compete and the assumed liabilities relate to the obligations associated with certain financed automobiles we acquired. The following table summarizes the fair value of the assets acquired for these businesses (in millions): Acquisition Date Type of Business Market Assets Acquired (Excluding Goodwill) Goodwill Recorded Liabilities and Debt Assumed July 10, 2018 Two Funeral Homes Fredericksburg/Stafford, VA $ 13.2 $ 16.0 $ — August 21, 2018 One Funeral Home Cookeville, TN $ 2.5 $ 0.5 $ (0.2 ) August 28, 2018 One Funeral Home Knightdale, NC $ 5.9 $ 0.3 $ (0.2 ) As of September 30, 2018 , our accounting for our 2018 acquisitions is complete. See Note 12 to the Consolidated Financial Statements included herein for additional information on our intangible and other non-current assets. For the nine months ended September 30, 2017 , we did not acquire any businesses.

Goodwill (Notes)

Goodwill (Notes)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL Many of the former owners and staff of our acquired funeral homes and certain cemeteries have provided high quality service to families for generations. The resulting loyalty often represents a substantial portion of the value of a business. The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral home businesses. See Note 1 to the Consolidated Financial Statements included herein, for a discussion of the methodology used for our annual goodwill impairment test. The following table presents changes in goodwill in the accompanying Consolidated Balance Sheets for the year ended December 31, 2017 and period ended September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Goodwill at the beginning of year $ 275,487 $ 287,956 Increase in goodwill related to acquisitions 12,469 16,777 Goodwill at the end of the period $ 287,956 $ 304,733

Preneed Trust Investments

Preneed Trust Investments	9 Months Ended
	Sep. 30, 2018
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 merchandise and services 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, 2017 and September 30, 2018 were as follows (in thousands): December 31, 2017 September 30, 2018 Preneed cemetery trust investments, at market value $ 75,992 $ 72,095 Less: allowance for contract cancellation (2,139 ) (2,142 ) Preneed cemetery trust investments, net $ 73,853 $ 69,953 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, 2018 , 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 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, 2018 . There are no Level 3 investments in the preneed cemetery trust investment portfolio. See Note 11 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, 2018 are detailed below (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 10,388 $ — $ — $ 10,388 Fixed income securities: Foreign debt 2 4,353 179 (138 ) 4,394 Corporate debt 2 16,756 672 (478 ) 16,950 Preferred stock 2 10,667 54 (490 ) 10,231 Mortgage-backed securities 2 845 343 (10 ) 1,178 Common stock 1 28,388 3,306 (3,376 ) 28,318 Trust securities $ 71,397 $ 4,554 $ (4,492 ) $ 71,459 Accrued investment income $ 636 $ 636 Preneed cemetery trust investments $ 72,095 Market value as a percentage of cost 100.1 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ — Due in one to five years 2,775 Due in five to ten years 5,683 Thereafter 24,295 Total $ 32,753 The cost and fair market values associated with preneed cemetery trust investments at December 31, 2017 are detailed below (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 3,132 $ — $ — $ 3,132 Fixed income securities: Foreign debt 2 4,834 292 (193 ) 4,933 Corporate debt 2 18,238 1,184 (273 ) 19,149 Preferred stock 2 16,421 510 (588 ) 16,343 Mortgage-backed securities 2 1,018 249 (24 ) 1,243 Common stock 1 26,465 5,250 (2,460 ) 29,255 Mutual funds: Fixed income 2 1,198 50 (11 ) 1,237 Trust securities $ 71,306 $ 7,535 $ (3,549 ) $ 75,292 Accrued investment income $ 700 $ 700 Preneed cemetery trust investments $ 75,992 Market value as a percentage of cost 105.6 % 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 and nine months ended September 30, 2017 and 2018 , we did not record any impairments for other-than-temporary declines in the fair value related to unrealized losses on certain investments. 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, 2018 , 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, 2018 are shown in the following table (in thousands): September 30, 2018 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 $ 1,635 $ (33 ) $ 1,015 $ (105 ) $ 2,650 $ (138 ) Corporate debt 7,814 (284 ) 437 (194 ) 8,251 (478 ) Preferred stock 5,362 (134 ) 3,996 (356 ) 9,358 (490 ) Mortgage-backed securities — — 60 (10 ) 60 (10 ) Common stock 14,106 (1,598 ) 2,335 (1,778 ) 16,441 (3,376 ) Total temporary impaired securities $ 28,917 $ (2,049 ) $ 7,843 $ (2,443 ) $ 36,760 $ (4,492 ) Our preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2017 are shown in the following table (in thousands): December 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 151 $ (6 ) $ 1,637 $ (187 ) $ 1,788 $ (193 ) Corporate debt 3,735 (72 ) 846 (201 ) 4,581 (273 ) Preferred stock 48 — 8,109 (588 ) 8,157 (588 ) Mortgage-backed securities 127 (15 ) 27 (9 ) 154 (24 ) Common stock 8,249 (1,512 ) 1,742 (948 ) 9,991 (2,460 ) Mutual Funds: Fixed Income 496 (11 ) — — 496 (11 ) Total temporary impaired securities $ 12,806 $ (1,616 ) $ 12,361 $ (1,933 ) $ 25,167 $ (3,549 ) 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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Investment income $ 474 $ 315 $ 1,755 $ 1,214 Realized gains — 1,376 2,215 2,247 Realized losses — (1,141 ) (1,312 ) (2,498 ) Expenses and taxes (336 ) (365 ) (1,213 ) (637 ) Net change in deferred preneed cemetery receipts held in trust (138 ) (185 ) (1,445 ) (326 ) $ — $ — $ — $ — Purchases and sales of investments in the preneed cemetery trusts for the three and nine months ended September 30, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Purchases $ (915 ) $ (8,165 ) $ (19,355 ) $ (18,423 ) Sales — 8,878 13,189 22,776 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, 2017 and September 30, 2018 were as follows (in thousands): December 31, 2017 September 30, 2018 Preneed funeral trust investments, at market value $ 93,341 $ 92,816 Less: allowance for contract cancellation (2,659 ) (2,765 ) Preneed funeral trust investments, net $ 90,682 $ 90,051 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, 2018 , 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 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, 2018 . There are no Level 3 investments in the preneed funeral trust investment portfolio. See Note 11 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, 2018 are detailed below (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 22,200 $ — $ — $ 22,200 Fixed income securities: U.S treasury debt 1 1,455 3 (30 ) 1,428 Foreign debt 2 4,613 195 (143 ) 4,665 Corporate debt 2 18,130 643 (516 ) 18,257 Preferred stock 2 11,876 46 (524 ) 11,398 Mortgage-backed securities 2 1,024 380 (14 ) 1,390 Common stock 1 29,568 3,506 (3,522 ) 29,552 Mutual funds: Fixed income 2 275 — (29 ) 246 Other investments 2 3,002 — — 3,002 Trust securities $ 92,143 $ 4,773 $ (4,778 ) $ 92,138 Accrued investment income $ 678 $ 678 Preneed funeral trust investments $ 92,816 Market value as a percentage of cost 100.0 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ — Due in one to five years 4,640 Due in five to ten years 6,276 Thereafter 26,222 Total $ 37,138 The cost and fair market values associated with preneed funeral trust investments at December 31, 2017 are detailed below (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 14,349 $ — $ — $ 14,349 Fixed income securities: U.S. treasury debt 1 1,490 10 (15 ) 1,485 Foreign debt 2 4,870 298 (189 ) 4,979 Corporate debt 2 18,963 1,197 (278 ) 19,882 Preferred stock 2 16,335 501 (585 ) 16,251 Mortgage-backed securities 2 1,187 263 (27 ) 1,423 Common stock 1 26,129 5,253 (2,468 ) 28,914 Mutual funds: Fixed income 2 1,974 52 (48 ) 1,978 Other investments 2 3,341 — — 3,341 Trust securities $ 88,638 $ 7,574 $ (3,610 ) $ 92,602 Accrued investment income $ 739 $ 739 Preneed funeral trust investments $ 93,341 Market value as a percentage of cost 104.5 % 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 and nine months ended September 30, 2017 and 2018 , we did not record any impairments for other-than-temporary declines in the fair value related to unrealized losses on certain investments. 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, 2018 , 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, 2018 are shown in the following table (in thousands): September 30, 2018 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 $ 497 $ (2 ) $ 809 $ (28 ) $ 1,306 $ (30 ) Foreign debt 1,766 (36 ) 1,024 (107 ) 2,790 (143 ) Corporate debt 8,453 (310 ) 457 (206 ) 8,910 (516 ) Preferred stock 5,943 (149 ) 4,150 (375 ) 10,093 (524 ) Mortgage-backed securities — — 68 (14 ) 68 (14 ) Common stock 14,874 (1,658 ) 2,481 (1,864 ) 17,355 (3,522 ) Mutual Funds: Fixed income — — 246 (29 ) 246 (29 ) Insurance: 429 — — — 429 — Total temporary impaired securities $ 31,962 $ (2,155 ) $ 9,235 $ (2,623 ) $ 41,197 $ (4,778 ) Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2017 are shown in the following table (in thousands): December 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. treasury debt $ 1,325 $ (15 ) $ — $ — $ 1,325 $ (15 ) Foreign debt 159 (6 ) 1,608 (183 ) 1,767 (189 ) Corporate debt 3,770 (74 ) 842 (203 ) 4,612 (277 ) Preferred stock 50 — 8,184 (585 ) 8,234 (585 ) Mortgage-backed securities 221 (17 ) 36 (10 ) 257 (27 ) Common stock 8,001 (1,496 ) 1,728 (972 ) 9,729 (2,468 ) Mutual funds: Fixed income 549 (12 ) 615 (37 ) 1,164 (49 ) Total temporary impaired securities $ 14,075 $ (1,620 ) $ 13,013 $ (1,990 ) $ 27,088 $ (3,610 ) 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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Investment income $ 524 $ 362 $ 1,801 $ 1,253 Realized gains — 1,425 2,296 4,332 Realized losses (2 ) (1,232 ) (1,314 ) (2,623 ) Expenses and taxes (390 ) (190 ) (1,106 ) (668 ) Net change in deferred preneed funeral receipts held in trust (132 ) (365 ) (1,677 ) (2,294 ) $ — $ — $ — $ — Purchases and sales of investments in the preneed funeral trusts for the three and nine months ended September 30, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Purchases $ (966 ) $ (9,144 ) $ (19,548 ) $ (19,584 ) Sales 23 9,424 13,266 23,636

Preneed Cemetery Receivables

Preneed Cemetery Receivables	9 Months Ended
	Sep. 30, 2018
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. Our cemetery financed receivables at December 31, 2017 and September 30, 2018 are as follows (in thousands): December 31, 2017 September 30, 2018 Accounts receivable, including unearned finance charges and allowance for contract cancellations of $2,779 and $2,425, respectively $ 11,843 $ 11,537 (1) Preneed receivables , including unearned finance charges and allowance for contract cancellations of $4,922 and $4,169, respectively 28,631 25,774 (2) Preneed cemetery financed receivables $ 40,474 $ 37,311 (1) In accordance with Topic 606, $1.4 million of cemetery accounts receivable has been reclassified to reduce deferred preneed cemetery revenue at September 30, 2018. (2) In accordance with Topic 606, $3.1 million of preneed cemetery receivables has been reclassified to reduce deferred preneed cemetery revenue at September 30, 2018. The unearned finance charges associated with these receivables were $5.7 million and $4.7 million at December 31, 2017 and September 30, 2018 , respectively. 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 4.9% of the total receivables on recognized sales at September 30, 2018 . 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, 2018 , the change in the allowance for contract cancellations was as follows (in thousands): September 30, 2018 Beginning balance $ 2,019 Write-offs and cancellations (1,024 ) Provision 870 Ending balance $ 1,865 The aging of preneed cemetery financed receivables as of September 30, 2018 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 Financed Receivables Recognized revenue $ 686 $ 382 $ 124 $ 1,216 $ 2,408 $ 25,152 $ 27,560 Deferred revenue 209 122 38 304 673 9,078 9,751 Total $ 895 $ 504 $ 162 $ 1,520 $ 3,081 $ 34,230 $ 37,311

Receivables from Preneed Trusts

Receivables from Preneed Trusts	9 Months Ended
	Sep. 30, 2018
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, 2017 and September 30, 2018 , receivables from preneed trusts were as follows (in thousands): December 31, 2017 September 30, 2018 Preneed trust funds, at cost $ 15,759 $ 17,334 Less: allowance for contract cancellation (472 ) (519 ) Receivables from preneed trusts, net $ 15,287 $ 16,815 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, 2018 and December 31, 2017 . 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, 2018 was as follows (in thousands): Historical Cost Basis Fair Value As of September 30, 2018 Cash and cash equivalents $ 4,180 $ 4,180 Fixed income investments 10,423 10,423 Mutual funds and common stocks 2,725 2,675 Annuities 6 6 Total $ 17,334 $ 17,284 The composition of the preneed trust funds at December 31, 2017 was as follows (in thousands): Historical Cost Basis Fair Value As of December 31, 2017 Cash and cash equivalents $ 3,903 $ 3,903 Fixed income investments 9,306 9,306 Mutual funds and common stocks 2,544 2,567 Annuities 6 6 Total $ 15,759 $ 15,782

Cemetery Perpetual Care Trust I

Cemetery Perpetual Care Trust Investments	9 Months Ended
	Sep. 30, 2018
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, 2017 and September 30, 2018 were as follows (in thousands): December 31, 2017 September 30, 2018 Trust assets, at market value $ 50,229 $ 48,813 Obligations due from trust (373 ) (417 ) Care trusts’ corpus $ 49,856 $ 48,396 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 and is recorded in Accounts Receivable, net until received from the trust. Trust management fees charged by CSV RIA are included in revenue in the period in which they are earned. At September 30, 2018 , 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 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, 2018 . There are no Level 3 investments in the cemetery perpetual care trust investment portfolio. See Note 11 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, 2018 (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 5,227 $ — $ — $ 5,227 Fixed income securities: Foreign debt 2 3,474 128 (101 ) 3,501 Corporate debt 2 12,298 487 (348 ) 12,437 Preferred stock 2 8,273 53 (359 ) 7,967 Mortgage-backed securities 2 561 228 (7 ) 782 Common stock 1 18,596 2,112 (2,284 ) 18,424 Trust securities $ 48,429 $ 3,008 $ (3,099 ) $ 48,338 Accrued investment income $ 475 $ 475 Cemetery perpetual care investments $ 48,813 Market value as a percentage of cost 99.8 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ — Due in one to five years 2,177 Due in five to ten years 4,262 Thereafter 18,248 $ 24,687 The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2017 (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 1,906 $ — $ — $ 1,906 Fixed income securities: Foreign debt 2 3,580 227 (134 ) 3,673 Corporate debt 2 12,557 805 (187 ) 13,175 Preferred stock 2 11,545 364 (411 ) 11,498 Mortgage-backed securities 2 621 152 (15 ) 758 Common stock 1 16,326 3,116 (1,595 ) 17,847 Mutual funds: Fixed income 2 913 42 (10 ) 945 Trust securities $ 47,448 $ 4,706 $ (2,352 ) $ 49,802 Accrued investment income $ 427 $ 427 Cemetery perpetual care investments $ 50,229 Market value as a percentage of cost 105.0 % 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 and nine months ended September 30, 2017 and 2018 , we did not record any impairments for other-than-temporary declines in the fair value related to unrealized losses on certain investments. 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, 2018 , 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, 2018 are shown in the following table (in thousands): September 30, 2018 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 $ 1,262 $ (24 ) $ 769 $ (77 ) $ 2,031 $ (101 ) Corporate debt 5,878 (211 ) 314 (137 ) 6,192 (348 ) Preferred stock 3,861 (92 ) 3,114 (267 ) 6,975 (359 ) Mortgage-backed securities — — 41 (7 ) 41 (7 ) Common stock 9,266 (1,045 ) 1,647 (1,239 ) 10,913 (2,284 ) Total temporary impaired securities $ 20,267 $ (1,372 ) $ 5,885 $ (1,727 ) $ 26,152 $ (3,099 ) Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended December 31, 2017 are shown in the following table (in thousands): December 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 92 $ (3 ) $ 1,128 $ (131 ) $ 1,220 $ (134 ) Corporate debt 2,621 (59 ) 555 (128 ) 3,176 (187 ) Preferred stock 29 — 5,492 (411 ) 5,521 (411 ) Mortgage-backed securities 76 (10 ) 16 (5 ) 92 (15 ) Common stock 5,119 (991 ) 1,108 (604 ) 6,227 (1,595 ) Mutual funds: Fixed income 433 (10 ) — — 433 (10 ) Total temporary impaired securities $ 8,370 $ (1,073 ) $ 8,299 $ (1,279 ) $ 16,669 $ (2,352 ) 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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Realized gains $ — $ 435 $ 925 $ 739 Realized losses — (363 ) (630 ) (889 ) Net change in care trusts’ corpus — (72 ) (295 ) 150 Total $ — $ — $ — $ — Perpetual care trust investment security transactions recorded in Revenues: Cemetery for the three and nine months ended September 30, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Investment income $ 1,539 $ 1,158 $ 4,831 $ 3,749 Realized gain, net (283 ) (241 ) (891 ) (955 ) Total $ 1,256 $ 917 $ 3,940 $ 2,794 Purchases and sales of investments in the perpetual care trusts for the three and nine months ended September 30, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Purchases $ (556 ) $ (5,185 ) $ (12,430 ) $ (11,856 ) Sales — 6,149 8,390 15,545

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2018
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 is classified within Level 2 of the Fair Value Measurement hierarchy. The fair values of our long-term debt 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 2.75% convertible subordinated notes due 2021 was approximately $31.9 million at September 30, 2018 based on the last traded or broker quoted price. The fair value of the 6.625% senior notes due 2026 was approximately $331.9 million at September 30, 2018 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, 2018 , 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 7 and 10 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, 2018
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, 2017 and September 30, 2018 were as follows (in thousands): December 31, 2017 September 30, 2018 Prepaid agreements not-to-compete, net of accumulated amortization of $6,051 and $6,503, respectively $ 3,730 $ 4,171 Tradenames 14,372 17,635 Capitalized commissions on preneed contracts, net of accumulated amortization of $449 — 2,707 Debt issuance costs, net of accumulated amortization of $54 — 809 Other 15 16 Intangible and other non-current assets $ 18,117 $ 25,338 Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years. Amortization expense for our prepaid agreements not-to-compete was approximately $135,000 and $160,000 for the three months ended September 30, 2017 and 2018 , respectively and approximately $407,000 and $452,000 for the nine months ended September 30, 2017 and 2018 , respectively. Our tradenames have indefinite lives and therefore are not amortized. Topic 606 impacted our accounting for selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts. Under Topic 606, these costs are capitalized and amortized over the average maturity period for our preneed cemetery contracts and preneed funeral trust contracts. We estimate an average maturity period of eight years for preneed cemetery contracts and ten years for preneed funeral trust contracts. These costs are included in Intangible and other non-current assets on our Consolidated Balance Sheets at September 30, 2018 . Previously, these costs were expensed in the period incurred. Amortization expense for our capitalized commissions on preneed contracts was approximately $156,000 and $449,000 for the three and nine months ended September 30, 2018 . See Note 2 to the Consolidated Financial Statements included herein for additional information on our opening balance sheet entry on January 1, 2018 to Intangible and other non-current assets related to these capitalized commissions on preneed contracts. On September 30, 2018, our management agreement with a Florida municipality expired and as a result, we ceased to operate three of our cemetery businesses. We recorded a loss of approximately $125,000 for the write-off of capitalized commissions related to these three cemetery businesses, which was included in Loss recorded for the expired management agreement and recorded in Other, net . See Note 5 to the Consolidated Financial Statements included herein for additional information regarding the expired management agreement for these three cemetery businesses. At September 30, 2018 , the unamortized debt issuance costs related to our New Credit Facility (as defined in Note 13) are being amortized over the remaining term of the related debt using the straight-line method and are recorded in Intangible and other non-current assets on our Consolidated Balance Sheets. Amortization of debt issuance costs related to our New Credit Facility was approximately $41,000 and $54,000 for the three and nine months ended September 30, 2018 , respectively. See Note 13 to the Consolidated Financial Statements included herein for further discussion of our New Credit Facility.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT On April 25, 2018, we entered into an eighth amendment and commitment increase (the “Eighth Amendment”) to our former secured credit facility, dated as of August 30, 2012 (as amended, the “Former Credit Agreement”), which amended the Former Credit Agreement as follows: (i) increase the aggregate revolving credit commitment to $200 million ; (ii) permit the Company to use the proceeds of revolving loans; (a) to repay certain indebtedness; (b) for working capital and acquisitions; (c) to make certain capital expenditures; (d) to pay interest on certain subordinated indebtedness and refinancing indebtedness (subject to the satisfaction of certain terms and conditions); (e) to prepay, repay, purchase or redeem certain subordinated indebtedness; and (f) for general corporate purposes; (iii) modify the maximum senior secured leverage ratio covenant; and (iv) release the mortgage liens of the Administrative Agent on certain real property collateral located in a flood plain, among other things. Following the effectiveness of the Eighth Amendment, the Former Credit Agreement was comprised of a $200 million revolving credit facility and a $150 million term loan. Under the Former Credit Agreement, as amended by the Eighth Amendment, we were required to comply with a covenant to maintain a maximum senior secured leverage ratio. We incurred approximately $0.7 million in transaction costs related to the Eighth Amendment of our Former Credit Agreement, which were recorded in Net loss on early extinguishment of debt . On May 7, 2018, we used the remaining capacity from the Eighth Amendment to redeem approximately 80% of the then outstanding aggregate principal amount of our 2.75% convertible subordinated notes due March 15, 2021 (the “Convertible Notes”). We recognized (i) a net gain of approximately $1.2 million related to the redemption of our Convertible Notes; and (ii) a loss of approximately $0.5 million related to transaction costs incurred for the redemption of our Convertible Notes, all of which were recorded in Net loss on early extinguishment of debt . See Note 14 to the Consolidated Financial Statements included herein for further discussion of the redemption of our Convertible Notes. On May 31, 2018, we completed the issuance of $325.0 million in aggregate principal amount of 6.625% senior notes due 2026 (the “Senior Notes”). See Note 15 to the Consolidated Financial Statements included herein for further discussion of the sale of the Senior Notes. On May 31, 2018, we used approximately $291.4 million of the net proceeds from the sale of the Senior Notes to repay all amounts outstanding under our Former Credit Agreement and all commitments thereunder were terminated. In connection with the repayment in full of all amounts due thereunder, the Former Credit Agreement was retired and $2.0 million of letters of credit previously issued under the Former Credit Agreement were deemed issued under (and remain outstanding under) the New Credit Facility (as defined below). We did not incur any material early termination penalties in connection with the repayment of the Former Credit Agreement. In connection with the termination of the Former Credit Agreement, we recognized (i) a loss of approximately $0.7 million related to the Eighth Amendment transaction costs; and (ii) a loss of approximately $0.9 million of unamortized debt issuance costs related to the Former Credit Agreement, all of which were recorded in Net loss on early extinguishment of debt . For the nine months ended September 30, 2018 , we recognized a net loss of $0.9 million , which was recorded in Net loss on early extinguishment of debt and consisted of the following: (i) a loss of approximately $1.6 million related to our Former Credit Agreement (discussed above); and (ii) a net gain of approximately $0.7 million related to the redemption of our Convertible Notes (discussed above). On May 31, 2018, in connection with the issuance of the Senior Notes, we entered into a new $150 million senior secured revolving credit facility (the “New Credit Facility”) with Credit Facility Guarantors (as defined below), the financial institutions party thereto, as lenders, and Bank of America, N.A., as administrative agent. Our obligations under the New Credit Facility are unconditionally guaranteed on a joint and several basis by the same subsidiaries which guarantee the Senior Notes and certain of our subsequently acquired or organized domestic subsidiaries (collectively, the “Credit Facility Guarantors”). At closing, we had no outstanding borrowings under the New Credit Facility and $148.0 million of availability after giving effect to the $2.0 million of letters of credit previously issued under the Former Credit Agreement that were deemed issued under (and remain outstanding under) the New Credit Facility. The New Credit Facility includes an accordion feature allowing for future increases in the facility size by an additional amount of up to $75.0 million . The New Credit Facility matures on May 31, 2023. Interest will accrue on amounts outstanding under the New Credit Facility at either a prime rate or a LIBOR rate, plus an applicable margin based upon our total leverage ratio. We incurred approximately $0.9 million in transactions costs related to our New Credit Facility, which were capitalized and will be amortized over the remaining term of the related debt using the straight-line method and are recorded in Intangible and other non-current assets . The New Credit Facility is secured by a first-priority perfected security interest in and lien on substantially all of our personal property assets and those of the Credit Facility Guarantors, and will include provisions which require us and such subsidiaries, upon the occurrence of an event of default under the New Credit Facility, to grant additional liens on real property assets accounting for no less than 50% of our and the Credit Facility Guarantors' funeral operations. The New Credit Facility contains customary negative covenants, including, but not limited to, covenants that, among other things, restrict (subject to certain exceptions) our ability and the Credit Facility Guarantor's ability to incur indebtedness, grant liens, make investments, engage in acquisitions, mergers or consolidations, and pay dividends and other restricted payments, and the following financial covenants: a total leverage ratio not to exceed 5.50 to 1.00, and a fixed charge coverage ratio of not less than 1.20 to 1.00 as of the end of any period of four consecutive fiscal quarters. We will calculate the financial covenants on a consolidated basis. Our long-term debt consisted of the following at December 31, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 New Credit Facility $ — $ — Revolving credit facility 92,000 — Term loan 127,500 — Acquisition debt 10,548 9,766 Debt issuance costs, net of accumulated amortization of $4,442 (967 ) — Less: current portion (16,927 ) (2,118 ) Total long-term debt, net of current portion $ 212,154 $ 7,648 As of September 30, 2018 , we had no outstanding borrowings under the New Credit Facility. We had one letter of credit issued on November 30, 2017 and outstanding under the New Credit Facility for approximately $2.0 million , which bears interest at 2.125% and will expire on November 26, 2018. The letter of credit automatically renews annually and secures our obligations under our various self-insured policies. Outstanding borrowings under our New 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, 2018 , the prime rate margin was equivalent to 1.00% and the LIBOR margin was 2.00% . As we had no outstanding borrowings under the New Credit Facility during the three months ended September 30, 2018 , the weighted average interest rate on our New Credit Facility was zero. For the six months ended June 30, 2018, the weighted average interest rate on our Former Credit Agreement was 4.0% . See Note 12 to the Consolidated Financial Statements included herein for further discussion of our unamortized debt issuance costs related to our New Credit Facility. As of September 30, 2018 , we were in compliance with the covenants contained in the New Credit Facility, with a leverage ratio of 4.86 to 1.00 and a fixed charge coverage ratio of 1.95 to 1.00 . Acquisition debt consisted of deferred purchase price and promissory notes payable to sellers. Imputed interest expense related to our acquisition debt was $0.3 million and $0.2 million for both the three months ended September 30, 2017 and 2018 , respectively and $0.7 million and $0.6 million for both the nine months ended September 30, 2017 and 2018 , respectively.

Convertible Subordinated Notes

Convertible Subordinated Notes	9 Months Ended
	Sep. 30, 2018
Convertible Subordinated Notes [Abstract]
Convertible Subordinated Notes	CONVERTIBLE SUBORDINATED NOTES On March 19, 2014, we issued $143.75 million aggregate principal amount of our 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. On May 7, 2018, we completed our exchange (the “Exchange”) of approximately $115.0 million in aggregate principal amount of Convertible Notes, which represented approximately 80% of the aggregate principal amount of our Convertible Notes then outstanding, in privately negotiated exchange agreements with a limited number of convertible noteholders, for approximately $74.8 million in cash (plus accrued interest of $0.4 million totaling $75.2 million ) and 2,822,859 newly issued shares of our common stock, par value $.01 per share, pursuant to a private placement in reliance on Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”). The cash portion of the exchange consideration was funded from our Former Credit Agreement. Following the settlement of the Exchange, the aggregate principal amount of our Convertible Notes outstanding was reduced to approximately $28.8 million . See Note 13 to the Consolidated Financial Statements included herein for further discussion of our Former Credit Agreement. We recognized a net gain of approximately $1.2 million , which was recorded in Net loss on early extinguishment of debt, related to the Exchange of our Convertible Notes. The gain is composed of a difference of approximately $2.5 million between the fair value and the carrying amount of the liability component of our Convertible Notes immediately preceding the Exchange, partially offset by a write-off of approximately $1.3 million in unamortized debt issuance costs related to the Exchange of our Convertible Notes. The gain does not include the impact of any transaction costs we incurred to exchange the Convertible Notes. We incurred approximately $0.8 million in transactions costs related to the Exchange of our Convertible Notes, of which approximately $0.5 million was expensed and recorded in Net loss on early extinguishment of debt and approximately $0.3 million was allocated to the equity component and recorded in Additional paid-in capital . The carrying values of the liability and equity components of the Convertible Notes at December 31, 2017 and September 30, 2018 are reflected in our Consolidated Balance Sheets as follows (in thousands): December 31, 2017 September 30, 2018 Long-term liabilities: Principal amount $ 143,750 $ 28,764 Unamortized discount of liability component (17,559 ) (2,796 ) Convertible Notes issuance costs, net of accumulated amortization of $1,877 and $455, respectively (1,750 ) (271 ) Carrying value of the liability component $ 124,441 $ 25,697 Carrying value of the equity component $ 17,973 $ 3,585 The Carrying value of the liability component and the Carrying value of the equity component are recorded in Convertible subordinated notes due 2021 and Additional paid-in capital , respectively, on our Consolidated Balance Sheets at December 31, 2017 and September 30, 2018 . The fair value of the Convertible Notes, which are Level 2 measurements, was approximately $31.9 million at September 30, 2018 . Interest expense on the Convertible Notes included contractual coupon interest expense of approximately $1.0 million and $0.2 million for the three months ended September 30, 2017 and 2018 , respectively and approximately $3.0 million and $1.7 million for the nine months ended September 30, 2017 and 2018 , respectively. Accretion of the discount on the Convertible Notes was approximately $1.1 million and $0.2 million for the three months ended September 30, 2017 and 2018 , respectively and approximately $3.2 million and $2.0 million for the nine months ended September 30, 2017 and 2018 , respectively. Amortization of debt issuance costs related to our Convertible Notes was approximately $130,000 and $27,000 for the three months ended September 30, 2017 and 2018 , respectively and approximately $0.4 million and $0.2 million for the nine months ended September 30, 2017 and 2018 , respectively. The initial conversion rate of the Convertible Notes, as of March 19, 2014, was 44.3169 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an initial conversion price of approximately $22.56 per share of common stock. The adjusted conversion rate of the Convertible Notes, in effect at September 30, 2018 , is 44.8913 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an adjusted conversion price of approximately $22.28 per share of common stock. The remaining unamortized debt discount and the remaining 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 debt discount for both the three and nine months ended September 30, 2017 and 2018 was 11.4% . The effective interest rate on the unamortized debt issuance costs for both the three and nine months ended September 30, 2017 and 2018 was 3.2% .

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS ’ EQUITY Stock-Based Compensation Plans During the nine months ended September 30, 2018 , we had two stock benefits plans 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 under the Amended and Restated 2006 Plan. 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, 2018 is as follows (shares in thousands): Shares Shares Options Performance Awards Outstanding (2) Amended and Restated 2006 Plan — — 1,435 297 2017 Plan 1,953 (1) 1,405 223 229 Total 1,953 1,405 1,658 526 (1) Amount includes approximately 398,000 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations, to pay taxes on restricted stock vestings and to pay option price and taxes on option exercises. (2) Performance Awards are reserved at 200% of shares granted which is equal to the maximum payout in shares. Restricted Stock During the nine months ended September 30, 2018 , we issued restricted stock to our leadership team and certain key employees totaling 86,260 shares that vest over a three -year period and had an aggregate grant date market value of approximately $2.2 million at a weighted average stock price of $25.18 . We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for restricted stock awards of $174,000 and $215,000 , during the three months ended September 30, 2017 and 2018 , respectively. We recorded stock-based compensation expense for restricted stock awards of $547,000 and $681,000 , during the nine months ended September 30, 2017 and 2018 , respectively. Stock Options During the nine months ended September 30, 2018 , we granted 212,853 options to our leadership team and certain key employees at a weighted average exercise price of $25.43 . These options will vest in one-fifth increments over a five -year period and have a ten -year term. The fair value of these options was approximately $1.4 million . The fair value of the options granted were estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: 2018 Dividend yield 1.18 % Expected volatility 27.08 % Risk-free interest rate 2.65 % Expected holding period (years) 5.0 Black-Scholes value $6.38 We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for stock options of approximately $335,000 and $238,000 , during the three months ended September 30, 2017 and 2018 , respectively. We recorded stock-based compensation expense for stock options of approximately $1,154,000 and $955,000 , during the nine months ended September 30, 2017 and 2018 , respectively. Performance Awards During the nine months ended September 30, 2018 , we granted 113,320 performance awards to our leadership team and certain key employees, payable in shares. These awards will vest (if at all) on December 31, 2022, provided that certain criteria, including but not limited to, Adjusted Consolidated EBITDA (Adjusted Earnings Before Interest Tax Depreciation and Amortization) and Adjusted Consolidated EBITDA Margin performance is achieved and the individual has remained continuously employed by Carriage through such date. The Adjusted Consolidated EBITDA performance represents 50% of the award and the Adjusted Consolidated EBITDA Margin performance represents 50% of the award. The fair value of these performance awards was approximately $2.9 million and was determined by using the stock price on the grant date of $25.43 . We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for performance awards of $208,000 and $344,000 during the three months ended September 30, 2017 and 2018 , respectively. We recorded stock-based compensation expense for performance awards of $465,000 and $964,000 during the nine months ended September 30, 2017 and 2018 , respectively. Employee Stock Purchase Plan During the three months ended September 30, 2018 , employees purchased a total of 12,506 shares of common stock through our ESPP at a weighted average price of $18.32 per share. During the nine months ended September 30, 2018 , employees purchased a total of 36,947 shares of common stock through our ESPP at a weighted average price of $20.46 per share. We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for the ESPP totaling approximately $60,000 and $58,000 for the three months ended September 30, 2017 and 2018 , respectively. We recorded stock-based compensation expense for the ESPP totaling approximately $204,000 and $208,000 for the nine months ended September 30, 2017 and 2018 , respectively. The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: 2018 Dividend yield 0.01 % Expected volatility 20.89 % Risk-free interest rate 1.44%, 1.61%, 1.72%, 1.83% 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 Effective May 16, 2018, our Board revised the Director Compensation Policy such that any Director may elect to receive their annual retainer, which is paid in quarterly installments, in unrestricted shares of our common stock, $0.01 par value by providing written notice as set forth in the Director Compensation Policy. The number of shares of such common stock shall be determined by dividing the cash amount of the retainer by the closing price of our common stock on the date of grant, which shall be the last business day of each quarter. Such common stock shall vest immediately upon grant. Any written notice to receive the retainer in common stock shall remain effective until notice otherwise is made in writing. Our Board also revised the Director Compensation Policy such that the new Director grant of $25,000 shall vest immediately. Prior to this change, the stock grant vested 50% immediately and 25% on each of the first and second anniversaries of admission. Pursuant to the revised Director Compensation Policy described above, for the nine months ended September 30, 2018 , we granted 3,926 shares of our common stock to three Directors, which were valued at approximately $88,205 at a weighted average stock price of $22.47 . We recorded stock-based compensation expense, which is included in General, administrative and other expenses , related to annual retainers and restricted stock awards of $90,000 and $133,000 for the three months ended September 30, 2017 and 2018 , respectively. We recorded stock-based compensation expense related to annual retainers and restricted stock awards of $271,000 and $336,000 for the nine months ended September 30, 2017 and 2018 , respectively. Share Repurchase At September 30, 2018 , we had approximately $26.0 million available for repurchases under our share repurchase program. During the three and nine months ended September 30, 2018 , we did not purchase any shares of common stock pursuant to our share repurchase program. Cash Dividends For the nine months ended September 30, 2017 and 2018 , our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2017 Per Share Dollar Value March 1st $ 0.050 $ 833 June 1st $ 0.050 $ 835 September 1st $ 0.050 $ 835 2018 Per Share Dollar Value March 1st $ 0.075 $ 1,207 June 1st $ 0.075 $ 1,433 September 4th $ 0.075 $ 1,436 Accumulated other comprehensive income Our components of accumulated other comprehensive income are as follows (in thousands): Accumulated Other Comprehensive Income Balance at December 31, 2017 $ — Decrease in net unrealized gains associated with available-for-sale securities of the trusts (34 ) Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus 34 Balance at September 30, 2018 $ —

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2018
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, 2017 and 2018 (in thousands, except per share data): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Numerator for basic and diluted earnings per share: Net income $ 3,038 $ 2,200 $ 14,532 $ 14,303 Less: Earnings allocated to unvested restricted stock (10 ) (11 ) (52 ) (79 ) Income attributable to common stockholders $ 3,028 $ 2,189 $ 14,480 $ 14,224 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 16,476 19,060 16,575 17,701 Effect of dilutive securities: Stock options 335 101 332 123 Convertible Notes 787 — 980 449 Denominator for diluted earnings per common share - weighted average shares outstanding 17,598 19,161 17,887 18,273 Basic earnings per common share: $ 0.18 $ 0.11 $ 0.87 $ 0.80 Diluted earnings per common share: $ 0.17 $ 0.11 $ 0.81 $ 0.78 The fully diluted weighted average shares outstanding for the nine months ended September 30, 2018 and the corresponding calculation of fully diluted earnings per share, include approximately 449,000 shares that would have been issued upon conversion of our Convertible Notes as a result of the application of the if-converted method prescribed by the FASB ASC 260, Earnings Per Share . For the three months ended September 30, 2018 , there were no shares that would have been issued upon conversion under the if-converted method. There were approximately 787,000 and 980,000 shares for the three and nine months ended September 30, 2017 that would have been issued upon conversion under the if-converted method. For the three and nine months ended September 30, 2018 , approximately 1,065,000 and 1,041,000 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 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.

Major Segments of Business

Major Segments of Business	9 Months Ended
	Sep. 30, 2018
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, gross profit (loss), income (loss) before income taxes and total assets by segment (in thousands): Funeral Cemetery Corporate Consolidated Revenues: Three Months Ended September 30, 2018 $ 49,843 $ 14,398 $ — $ 64,241 Three Months Ended September 30, 2017 47,329 13,725 — 61,054 Nine Months Ended September 30, 2018 $ 156,969 $ 44,506 $ — $ 201,475 Nine Months Ended September 30, 2017 150,279 42,784 — 193,063 Gross profit (loss): Three Months Ended September 30, 2018 $ 13,644 $ 3,470 $ (6,849 ) $ 10,265 Three Months Ended September 30, 2017 12,570 2,910 (6,535 ) 8,945 Nine Months Ended September 30, 2018 $ 45,962 $ 12,165 $ (20,754 ) $ 37,373 Nine Months Ended September 30, 2017 45,951 11,288 (20,704 ) 36,535 Income (loss) before income taxes: Three Months Ended September 30, 2018 $ 13,417 $ 3,560 $ (13,590 ) $ 3,387 Three Months Ended September 30, 2017 12,394 3,002 (10,836 ) 4,560 Nine Months Ended September 30, 2018 $ 45,244 $ 12,406 $ (38,282 ) $ 19,368 Nine Months Ended September 30, 2017 45,414 11,609 (33,208 ) 23,815 Total assets: September 30, 2018 $ 694,995 $ 238,546 $ 15,179 $ 948,720 December 31, 2017 665,483 251,243 4,807 921,533

Supplementary Data

Supplementary Data	9 Months Ended
	Sep. 30, 2018
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, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Other current assets: Federal income taxes receivable $ — $ 1,383 State income taxes receivable 889 1,279 Other current assets 97 136 Total other current assets $ 986 $ 2,798 Current portion of long-term debt and capital lease obligations: Term note $ 15,000 $ — Acquisition debt 1,927 2,118 Capital leases 324 327 Total current portion of long-term debt and capital lease obligations $ 17,251 $ 2,445 Other current liabilities: Federal income taxes payable $ 1,120 $ 633 Deferred rent 241 265 Total other current liabilities $ 1,361 $ 898 Accrued liabilities: Accrued salaries and wages $ 2,643 $ 1,428 Accrued incentive compensation 6,412 4,505 Accrued vacation 2,417 2,602 Accrued insurance 1,832 1,933 Accrued interest 1,271 7,299 Accrued ad valorem and franchise taxes 1,003 2,099 Accrued commissions 461 499 Other accrued liabilities 1,520 1,300 Total accrued liabilities $ 17,559 $ 21,665 Other long-term liabilities: Deferred rent $ 966 $ 765 Incentive compensation 1,287 1,263 Contingent consideration 1,125 1,127 Total other long-term liabilities $ 3,378 $ 3,155

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS On October 24, 2018, the Board approved the First Amendment to The Carriage Services, Inc. 2017 Omnibus Incentive Plan (the “Amendment”). The Amendment clarifies that unless otherwise specified in writing, unvested awards are forfeited when a recipient’s employment with the Company is terminated for any reason. On October 29, 2018, Mark R. Bruce informed us that he would resign from his position as Executive Vice President and Chief Operating Officer, effective November 1, 2018. In connection with his resignation, we entered into a separation and release agreement (the “Separation Agreement”) with Mr. Bruce, which provides for (i) continuation of Mr. Bruce’s base salary for 18 months; and (ii) payment by the Company of continued coverage under the Consolidated Omnibus Budget Reconciliation Act for up to 18 months, to the extent Mr. Bruce makes such an election. The Separation Agreement, which terminates Mr. Bruce’s employment agreement with the Company, contains customary release, confidentiality, non-competition, non-solicitation and non-disparagement provisions.

Revenue From Contracts With Cus

Revenue From Contracts With Customers (Notes)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue From Contracts With Customers	REVENUE FROM CONTRACTS WITH CUSTOMERS Revenues Our operations are reported in two business segments: Funeral Home Operations and Cemetery Operations. Revenues, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three Months Ended September 30, 2018 Funeral Cemetery Total Services $ 30,231 $ 2,774 $ 33,005 Merchandise 17,525 2,064 19,589 Cemetery interment rights — 7,435 7,435 Revenue from contracts with customers $ 47,756 $ 12,273 $ 60,029 Preneed funeral commission income $ 360 $ — $ 360 Preneed trust earnings 1,594 1,440 3,034 Preneed trust management fees 133 201 334 Preneed cemetery finance charges — 484 484 Financial revenues 2,087 2,125 4,212 Total Revenues $ 49,843 $ 14,398 $ 64,241 Three Months Ended September 30, 2017 Funeral Cemetery Total Services $ 28,385 $ 2,803 $ 31,188 Merchandise 17,011 1,932 18,943 Cemetery interment rights — 6,773 6,773 Revenue from contracts with customers $ 45,396 $ 11,508 $ 56,904 Preneed funeral commission income $ 315 $ — $ 315 Preneed trust earnings 1,481 1,566 3,047 Preneed trust management fees 137 202 339 Preneed cemetery finance charges — 449 449 Financial revenues 1,933 2,217 4,150 Total Revenues $ 47,329 $ 13,725 $ 61,054 Nine Months Ended September 30, 2018 Funeral Cemetery Total Services $ 94,818 $ 8,850 $ 103,668 Merchandise 55,539 6,386 61,925 Cemetery interment rights — 22,808 22,808 Revenue from contracts with customers $ 150,357 $ 38,044 $ 188,401 Preneed funeral commission income $ 974 $ — $ 974 Preneed trust earnings 5,236 4,422 9,658 Preneed trust management fees 402 613 1,015 Preneed cemetery finance charges — 1,427 1,427 Financial revenues 6,612 6,462 13,074 Total Revenues $ 156,969 $ 44,506 $ 201,475 Nine Months Ended September 30, 2017 Funeral Cemetery Total Services $ 90,392 $ 8,734 $ 99,126 Merchandise 53,649 5,936 59,585 Cemetery interment rights — 21,221 21,221 Revenue from contracts with customers $ 144,041 $ 35,891 $ 179,932 Preneed funeral commission income $ 951 $ — $ 951 Preneed trust earnings 4,875 4,908 9,783 Preneed trust management fees 412 604 1,016 Preneed cemetery finance charges — 1,381 1,381 Financial revenues 6,238 6,893 13,131 Total Revenues $ 150,279 $ 42,784 $ 193,063 Deferred Revenue Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of January 1, 2018 and September 30, 2018 (in thousands): January 1, 2018 (1) September 30, 2018 Contract liabilities: Deferred preneed cemetery revenue $ 54,690 $ 50,642 Less: Balances due on undelivered cemetery preneed contracts (2) (4,594 ) (4,486 ) Deferred preneed cemetery revenue, net $ 50,096 $ 46,156 Deferred preneed funeral revenue $ 34,585 $ 36,461 Less: Balances due on undelivered funeral preneed contracts (3) (7,934 ) (8,308 ) Deferred preneed funeral revenue, net $ 26,651 $ 28,153 (1) January 1, 2018 balances have been adjusted to reflect the cumulative effect of changes for the adoption of ASC 606. (2) In accordance with Topic 606, $1.4 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at both January 1, 2018 and September 30, 2018 and $3.2 million and $3.1 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at January 1, 2018 and September 30, 2018, respectively. (3) In accordance with Topic 606, $7.9 million and $8.3 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at January 1, 2018 and September 30, 2018, respectively. Our merchandise and service performance obligations related to our preneed contracts are considered fulfilled at the point in time the merchandise is delivered or the burial, cremation or interment service is performed. The transaction price allocated to preneed merchandise and service performance obligations that were unfulfilled at September 30, 2018 was $4.5 million for preneed cemetery contracts and $8.3 million for preneed funeral contracts. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue for any given period. However, we estimate an average maturity period of eight years for preneed cemetery contracts and ten years for preneed funeral contracts.

Senior Notes (Notes)

Senior Notes (Notes)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	SENIOR NOTES On May 31, 2018, we completed the issuance of $325.0 million in aggregate principal amount of our Senior Notes and related guarantees in a private offering under Rule 144A and Regulation S of the Securities Act. We received proceeds of $320.1 million , net of a 1.5% debt discount of $4.9 million , of which we used $291.4 million to repay our existing indebtedness under our Former Credit Agreement and intend to use the remaining net proceeds for general corporate purposes, including acquisitions. We incurred approximately $1.4 million in transaction costs related to the Senior Notes. See Note 13 to the Consolidated Financial Statements included herein for further discussion of the repayment of our Former Credit Agreement. The Senior Notes bear interest at 6.625% per year. Interest on the Senior Notes began to accrue on May 31, 2018 and is payable semi-annually in arrears on June 1 and December 1 of each year, beginning on December 1, 2018 to holders of record on each May 15 and November 15 preceding an interest payment date. The Senior Notes mature on June 1, 2026, unless earlier redeemed or purchased. The Senior Notes are unsecured, senior obligations and are fully and unconditionally guaranteed on a senior unsecured basis, jointly and severally, by certain of our existing subsidiaries. The debt discount of $4.9 million and the debt issuance costs of $1.4 million are being amortized using the effective interest method over the remaining term of approximately 92 months of the Senior Notes. The effective interest rate on the unamortized debt discount and the unamortized debt issuance costs for both the three and nine months ended September 30, 2018 was 6.87% and 6.69% , respectively. The carrying value of the Senior Notes at September 30, 2018 are reflected in our Consolidated Balance Sheets as follows (in thousands): September 30, 2018 Long-term liabilities: Principal amount $ 325,000 Debt discount, net of accumulated amortization of $154 (4,721 ) Debt issuance costs, net of accumulated amortization of $44 (1,323 ) Carrying value of the Senior Notes $ 318,956 The fair value of the Senior Notes, which are Level 2 measurements, was approximately $331.9 million at September 30, 2018 . Interest expense on the Senior Notes included contractual coupon interest expense of approximately $5.4 million and $7.2 million for the three and nine months ended September 30, 2018 , respectively. Amortization of the debt discount on the Senior Notes was $116,000 and $154,000 for the three and nine months ended September 30, 2018 , respectively and amortization of debt issuance costs on the Senior Notes was $33,000 and $44,000 for the three and nine months ended September 30, 2018 , respectively.

DIVESTED AND DISCONTINUED OPERA

DIVESTED AND DISCONTINUED OPERATIONS (Notes)	9 Months Ended
	Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
DIVESTED AND DISCONTINUED OPERATIONS	DIVESTED OPERATIONS On September 30, 2018, our management agreement with a Florida municipality expired and as a result, we ceased to operate three of our cemetery businesses. The operating results of these three cemetery businesses, as well as the loss recorded for the expired management agreement (in Other, net) are reflected in our Consolidated Statements of Operations as shown in the table below (in thousands): Nine Months Ended September 30, 2017 2018 Revenues $ — $ 4,712 Operating income — 1,130 Loss recorded for the expired management agreement — (349 ) Income tax provision — (219 ) Net income for businesses related to the expired management agreement $ — $ 562 We did not sell any of our funeral home or cemetery businesses during the three and nine months ended September 30, 2017 and 2018 . We continually review locations to optimize the sustainable earning power and return on our invested capital. These reviews could entail selling or discontinuing certain non-strategic businesses.

Basis Of Presentation And Sum_2

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
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, 2017 unless otherwise disclosed herein, and should be read in conjunction therewith.
Reclassification, Policy	Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statements presentation with no effect on our previously reported results of operations, consolidated financial position, or cash flows.
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 Home Operations Our funeral home operations are principally service businesses that generate revenues from sales of burial and cremation services and related merchandise, such as caskets and urns. Funeral services include consultation, the removal and preparation of remains, the use of funeral home facilities for visitation and remembrance services and transportation services. We provide funeral services and products on both an atneed and preneed basis. Funeral arrangements sold at the time of death are referred to as atneed funeral contracts. We record the revenue from atneed funeral contracts when the merchandise is delivered or the service is performed. Merchandise delivery and service performance generally takes place shortly after the time of need. Payment is due at or before time of transfer. Outstanding balances due from customers, if any, on atneed funeral contracts are included in Accounts receivable on our Consolidated Balance Sheets . Funeral arrangements sold prior to death occurring are referred to as preneed funeral contracts. In many instances, the customer pays for the preneed contract over a period of time. The performance of a preneed funeral contract is secured by placing the funds collected, less amounts that we may retain under state regulations, in trust for the benefit of the customer or by the customer's purchase of a life insurance policy, the proceeds of which will pay for such services at the time of need. These methods are intended to fund preneed funeral contracts, cover the original contract price and generally include an element of growth (earnings) designed to offset future inflationary cost increases. Revenue from preneed funeral contracts, along with accumulated earnings, is deferred until the time the merchandise is delivered or the service is performed. The principal and accumulated earnings of the trusts are withdrawn at maturity (death) or cancellation. The cumulative trust income earned and the increases in insurance benefits on the insurance products are recognized when the service is performed. The amounts deposited in trusts that we control are included in the non-current asset section of our Consolidated Balance Sheets. Beginning January 1, 2018, balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet, as noted in our table of Deferred Revenue in Note 6 to the Consolidated Financial Statements included herein. See Note 2 to the Consolidated Financial Statements included herein for additional information related to our adoption of the new revenue recognition standard on January 1, 2018. The earnings from our preneed funeral trust investments, as well as trust management fees charged by our wholly-owned registered investment advisory firm (“CSV RIA”) are recorded as Preneed trust earnings - funeral , as noted in our table of disaggregated revenues in Note 6 to the Consolidated Financial Statements included herein. As of September 30, 2018 , CSV RIA provided these services to one institution, which has custody of 75% 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. When preneed funeral contracts are funded through third-party insurance policies, we earn a commission on the sale of the policies. Insurance commissions are recorded as Preneed funeral commission income , as noted in our table of disaggregated revenues in Note 6 to the Consolidated Financial Statements included herein, at the point at which the commission is no longer subject to refund, which is typically one year after the policy is issued. Preneed funeral contracts to be funded at maturity by insurance policies totaled $371.5 million at September 30, 2018 and are not included on our Consolidated Balance Sheets. See Note 6 to the Consolidated Financial Statements included herein for additional information on our revenues. Revenue Recognition - Cemetery Operations Our cemetery operations generate revenues primarily through sales of cemetery interment rights (primarily grave sites, lawn crypts, mausoleum spaces and niches), related cemetery merchandise (such as outer burial containers, memorial markers and floral placements) and services (interments, inurnments and installation of cemetery merchandise). We provide cemetery services and products on both an atneed and preneed basis. Cemetery arrangements sold at the time of death are referred to as atneed cemetery contracts. We record the revenue from atneed cemetery contracts when the product is delivered or the service is performed. Payment is due at or before time of transfer. Outstanding balances due from customers, if any, on completed atneed contracts are included in Accounts receivable on our Consolidated Balance Sheet . Cemetery arrangements sold prior to death occurring are referred to as preneed cemetery contracts. Preneed cemetery contracts are usually financed through interest-bearing installment sales contracts, generally with terms of up to five years. In substantially all cases, we receive an initial down payment at the time the contract is signed. We record revenue on the sales of cemetery property interment rights at the time the contract is signed. Customers select a specific location and space for their interment right, thus, restricting us from other use or transfer of the contracted cemetery property. The interment right is deeded to the customer when the contract is paid in full. Revenue from preneed sales of cemetery merchandise and services contracts, along with accumulated earnings, is not recognized until the time the merchandise is transferred or the service is performed. Earnings on these installment contracts are recorded as Preneed cemetery finance charges , as noted in our table of disaggregated revenues in Note 6 to the Consolidated Financial Statements included herein. The performance of the preneed cemetery contracts is secured by placing the funds collected, less amounts that we may retain under state regulations, in trust for the benefit of the customer, the proceeds of which will pay for such services at the time of need. This method is intended to fund preneed contracts, cover the original contract price and generally include an element of growth (earnings) designed to offset future inflationary cost increases. The amounts deposited in trusts that we control are included in the non-current asset section of our Consolidated Balance Sheets. The earnings from preneed cemetery contracts placed in trust, as well as the trust management fees charged by our CSV RIA are recorded as Preneed trust earnings - cemetery , as noted in our table of disaggregated revenues in Note 6 to the Consolidated Financial Statements included herein. Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable and Preneed receivables on our Consolidated Balance Sheet. Beginning January 1, 2018, balances due on undelivered preneed cemetery contracts have been reclassified to reduce Deferred preneed cemetery revenue on our Consolidated Balance Sheet, as noted in our table of Deferred Revenue in Note 6 to the Consolidated Financial Statements included herein. See Note 2 to the Consolidated Financial Statements included herein for additional information related to our adoption of the new revenue recognition standard on January 1, 2018. 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 interment rights of approximately $0.9 million and $1.0 million for the three months ended September 30, 2017 and 2018 , respectively and approximately $2.4 million and $2.8 million for the nine months ended September 30, 2017 and 2018 , respectively. See Note 6 to the Consolidated Financial Statements included herein for additional information on our revenues. Arrangements with Multiple Performance Obligations Some of our contracts with customers include multiple performance obligations. For these contracts, we allocate transaction price to each performance obligation based on its relative standalone selling price, which is based on prices charged to customers per our general price list. Packages for service and ancillary items are offered to help the customer make decisions during emotional/stressful times. Package discounts are reflected net in Revenues . We recognize revenue when the merchandise is transferred or the service is performed, in satisfaction of the corresponding performance obligation. Sales taxes collected are recognized on a net basis in our Consolidated Financial Statements. Allowances for bad debts and customer cancellations Our funeral receivables recorded in Accounts Receivable, net primarily consist of amounts due for funeral services already performed which were $8.5 million and $7.3 million at December 31, 2017 and September 30, 2018 , respectively. We estimate an allowance for doubtful accounts on these receivables based on our historical experience, which amounted to 2.5% of funeral receivables at both December 31, 2017 and September 30, 2018 . In addition, our other funeral receivables not related to funeral services performed were $0.8 million and $0.6 million at December 31, 2017 and September 30, 2018 , respectively. Our cemetery financed receivables totaled $40.5 million and $37.3 million at December 31, 2017 and September 30, 2018 , respectively. The unearned finance charges associated with these receivables were $5.7 million and $4.7 million at December 31, 2017 and September 30, 2018 , respectively. If a preneed contract is canceled prior to delivery, state law determines the amount of the refund owed to the customer. Allowances for bad debts and customer cancellations on cemetery financed receivables 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. 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 4.9% of the total receivables at both December 31, 2017 and September 30, 2018 .
Property, Plant and Equipment, Policy	Property, Plant and Equipment Property, plant and equipment (including equipment under capital leases) are stated at cost. The costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment (including equipment under capital leases) is computed based on the straight-line method.
Goodwill and Intangible Assets, Goodwill, Policy	Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral home businesses. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis. Our intent is to perform a quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise and perform a qualitative assessment during the remaining two years. We performed our 2018 annual goodwill impairment test using information as of August 31, 2018. 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 2018 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform a quantitative goodwill impairment test and concluded that it is more-likely-than not that the fair value of our reporting units is greater than their carrying value and thus there was no impairment to goodwill. 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, 2017 , for a discussion of the methodology used for the quantitative goodwill impairment 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 three and nine months ended September 30, 2017 and 2018 .
New Accounting Pronouncements, Policy	Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses acquired is recorded as goodwill. Goodwill has primarily been recorded in connection with the acquisition of funeral home businesses. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis. Our intent is to perform a quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise and perform a qualitative assessment during the remaining two years. We performed our 2018 annual goodwill impairment test using information as of August 31, 2018. 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 2018 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform a quantitative goodwill impairment test and concluded that it is more-likely-than not that the fair value of our reporting units is greater than their carrying value and thus there was no impairment to goodwill. 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, 2017 , for a discussion of the methodology used for the quantitative goodwill impairment 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 three and nine months ended September 30, 2017 and 2018 . 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. As such, we test our intangible assets for impairment on an annual basis. Our intent is to perform a quantitative impairment test at least once every three years unless certain indicators or events suggest otherwise and perform a qualitative assessment during the remaining two years. We performed our 2018 annual intangible assets impairment test using information as of August 31, 2018. 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 the tradename is less than its carrying amount as a basis for determining whether it is necessary to perform a quantitative impairment test. For our 2018 annual impairment test, we performed a qualitative assessment and determined that there were no factors that would indicate the need to perform a quantitative impairment test and concluded that it is more-likely-than not that the fair value of our intangible assets is greater than its carrying value and thus there was no impairment to our intangible assets. 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, 2017 , for a discussion of the methodology used for the quantitative intangibles impairment 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. No impairments were recorded to our intangible assets during the three and nine months ended September 30, 2017 and 2018 . 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 (the “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. See Note 16 to the Consolidated Financial Statements included herein for additional information on our stock-based compensation plans. 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 recognizes 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 Topic 606, 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. Additionally, the guidance requires improved disclosures as to the nature, amount, timing and uncertainty of revenue that is recognized. We adopted the provisions of this ASU on January 1, 2018 using the modified retrospective approach. As such, the comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. Topic 606 did not materially affect the accounting for our revenue streams. Revenue from sales of preneed cemetery interment rights was previously recognized in the period in which the customer’s cumulative payments exceeded 10% of the contract price related to the interment right. Under Topic 606, we recognize revenue at the time the contract is signed. Customers select a specific location and space for their interment right, thus, restricting us from other use or transfer of the contracted cemetery property. The interment right is deeded to the customer when the contract is paid in full. Because we generally receive an initial down payment at the time the contract is signed, there is no significant difference in the timing of revenue recognition under Topic 606, as compared to previous guidance. Revenue from preneed sales of funeral and cemetery merchandise and services continues to be deferred and recognized when the merchandise is delivered or the service is performed. Topic 606 impacted our accounting for incremental selling costs, primarily commission costs, related to preneed cemetery merchandise and services and preneed funeral trust contracts. Under Topic 606, these costs are capitalized and amortized over the average maturity period for our preneed cemetery contracts and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. Our capitalized commissions on preneed contracts are included in Intangible and other non-current assets on our Consolidated Balance Sheets. See Note 12 to the Consolidated Financial Statements included herein for additional information. The selling costs related to the sales of cemetery interment rights, which include real property and other costs related to cemetery development activities, continue to be expensed 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 continue to be expensed in the period incurred as these contracts are not included on our Consolidated Balance Sheets. Topic 606 also impacted our classification of amounts due from customers for undelivered performance obligations. Under Topic 606 amounts due on our preneed funeral trust contracts and preneed cemetery merchandise and services contracts have been reclassified to reduce Deferred preneed funeral revenue and Deferred preneed cemetery revenue , respectively, on our Consolidated Balance Sheets. These amounts were previously reported as Accounts receivable and Preneed receivables on our Consolidated Balance Sheets. The adoption of the provisions of this ASU did not have a material impact on our effective tax rate for the reporting period. The following table presents the impact of the adoption of Topic 606 on our Consolidated Balance Sheet (in thousands): As of September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change Assets Accounts receivable, net of allowance for bad debts $ 17,067 $ 18,457 $ (1,390 ) Preneed receivables, net of allowance for bad debts $ 18,510 $ 29,914 $ (11,404 ) Intangible and other non-current assets $ 2,707 $ — $ 2,707 Liabilities Deferred preneed cemetery revenue, net $ 46,156 $ 50,642 $ (4,486 ) Deferred preneed funeral revenue, net $ 28,153 $ 36,461 $ (8,308 ) Deferred tax liability $ 31,694 $ 31,067 $ 627 Stockholders’ equity: Retained earnings $ 74,338 $ 72,258 $ 2,080 The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Operations (in thousands, except per share data): Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change As Reported Balances Without Adoption of Topic 606 Effect of Change Field costs and expenses: Funeral $ 33,467 $ 33,482 $ (15 ) $ 103,071 $ 103,154 $ (83 ) Cemetery $ 9,649 $ 9,525 $ 124 $ 28,589 $ 28,435 $ 154 Income before income taxes $ 3,387 $ 3,496 $ (109 ) $ 19,368 $ 19,439 $ (71 ) Net income $ 2,200 $ 2,276 $ (76 ) $ 14,303 $ 14,354 $ (51 ) Basic earnings per common share: $ 0.11 $ 0.11 $ — $ 0.80 $ 0.80 $ — Diluted earnings per common share: $ 0.11 $ 0.11 $ — $ 0.78 $ 0.78 $ — Dividends declared per common share $ 0.075 $ 0.075 $ — $ 0.225 $ 0.225 $ — The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Cash Flows (in thousands): Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change As Reported Balances Without Adoption of Topic 606 Effect of Change Adjustments to reconcile net income to net cash provided by operating activities: Amortization of capitalized commissions on preneed contracts $ 281 $ — $ 281 $ 574 $ — $ 574 Changes in operating assets and liabilities that provided (required) cash: Intangible and other non-current assets $ (172 ) $ — $ (172 ) $ (503 ) $ — $ (503 ) The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2018 for the adoption of Topic 606 was as follows (in thousands): December 31, 2017 Effect of Adoption of January 1, 2018 Assets Accounts receivable, net of allowance for bad debts (1) $ 19,655 $ (1,399 ) $ 18,256 Preneed receivables, net of allowance for bad debts (2)(3) $ 31,644 $ (11,129 ) $ 20,515 Intangible and other non-current assets (4) $ — $ 2,778 $ 2,778 $ (9,750 ) Liabilities Deferred preneed cemetery revenue (1)(2) $ 54,690 $ (4,594 ) $ 50,096 Deferred preneed funeral revenue (3) $ 34,585 $ (7,934 ) $ 26,651 Deferred tax liability (4) $ 31,159 $ 647 $ 31,806 Stockholders’ equity: Retained earnings (4) $ 57,904 $ 2,131 $ 60,035 $ (9,750 ) (1) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of accounts receivable, net of allowance for bad debts, of $19.7 million at December 31, 2017, included the current portion of receivables for preneed cemetery merchandise and service contracts totaling $1.4 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018. (2) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, of $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed cemetery merchandise and service contracts totaling $4.6 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018. (3) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed funeral trust contracts totaling $7.9 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed funeral revenue on January 1, 2018. (4) Under Topic 606, certain costs incurred to obtain or fulfill a contract with a customer are capitalized. Beginning January 1, 2018, we capitalize selling costs related to undelivered preneed cemetery merchandise and services and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. We recorded a cumulative adjustment of approximately $2.1 million to our opening Retained earnings, which consisted of a $2.8 million adjustment to our Intangible and other non-current assets and a $0.6 million adjustment to our Deferred tax liability on our Consolidated Balance Sheets on January 1, 2018. The following accounting pronouncements were adopted on January 1, 2018 with no impact to our Consolidated Financial Statements: Compensation (Topic 718): Stock Compensation – Scope of Modification Accounting The amendments in this ASU 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. Business Combinations (Topic 805): Clarifying the Definition of a Business This ASU applies to all entities that must determine whether they have acquired or sold a business. The amendments in this ASU clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments This ASU applies to all entities that are required to present a statement of cash flows under Topic 230. The amendments provide guidance on eight specific cash flow issues and includes clarification on how these items should be classified in the statement of cash flows and is designed to help eliminate diversity in practice as to where items are classified in the cash flow statement. In November 2016, the FASB issued additional guidance on this topic that requires amounts generally described as restricted cash and restricted cash equivalents to be included with cash and cash equivalents when reconciling the statement of cash flows. Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities The amendments in this ASU address certain aspects of recognition, measurement, presentation, and disclosure of financial instruments and apply to all entities that hold financial assets or owe financial liabilities. The amendments in this ASU also simplify the impairment assessment of equity investments without readily determinable fair values by requiring assessment for impairment qualitatively at each reporting period. That impairment assessment is similar to the qualitative assessment for long-lived assets, goodwill, and indefinite-lived intangible assets. Accounting Pronouncements Not Yet Adopted 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. In July 2018, the FASB issued ASU No. 2018-11 Leases (Topic 842) — Targeted Improvements. The amendments in this Update provide entities with an additional (and optional) transition method to adopt the new leases standard. Under this new transition method, an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Consequently, an entity’s reporting for the comparative periods presented in the financial statements in which it adopts the new leases standard will continue to be in accordance with current GAAP standards (Topic 840, Leases). An entity that elects this additional (and optional) transition method must provide the required disclosures required under Topic 840 disclosures for all periods that continue to be in accordance with Topic 840. The amendments do not change the existing disclosures in Topic 840 (for example, they do not create interim disclosure requirements that entities previously were not required to provide). We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2019 and do not expect the adoption of this new accounting standard to have a material impact on our Consolidated Financial Statements.
Subsequent Events, Policy	Subsequent Events Management evaluated events and transactions during the period subsequent to September 30, 2018 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 Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Receivables	Accounts receivable was comprised of the following at December 31, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Funeral receivables, net of allowance for bad debt of $213 and $186, respectively $ 9,061 $ 7,740 Cemetery receivables, net of allowance for bad debt of $622 and $579, respectively 10,331 9,110 Other receivables 263 217 Accounts receivable, net $ 19,655 $ 17,067 Non-current preneed receivables recorded in Preneed Receivables, net represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables were comprised of the following at December 31, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Funeral receivables, net of allowance for bad debt of $882 $ 7,934 $ — Cemetery receivables, net of allowance for bad debt of $1,396 and $1,286, respectively 23,710 18,510 Preneed receivables, net $ 31,644 $ 18,510
Property, Plant and Equipment	Property, plant and equipment was comprised of the following at December 31, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Land $ 74,981 $ 81,011 Buildings and improvements 211,934 223,046 Furniture, equipment and automobiles 76,155 79,973 Property, plant and equipment, at cost 363,070 384,030 Less: accumulated depreciation (115,776 ) (122,465 ) Property, plant and equipment, net $ 247,294 $ 261,565

Recently Issued Accounting St_2

Recently Issued Accounting Standards (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The following table presents the impact of the adoption of Topic 606 on our Consolidated Balance Sheet (in thousands): As of September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change Assets Accounts receivable, net of allowance for bad debts $ 17,067 $ 18,457 $ (1,390 ) Preneed receivables, net of allowance for bad debts $ 18,510 $ 29,914 $ (11,404 ) Intangible and other non-current assets $ 2,707 $ — $ 2,707 Liabilities Deferred preneed cemetery revenue, net $ 46,156 $ 50,642 $ (4,486 ) Deferred preneed funeral revenue, net $ 28,153 $ 36,461 $ (8,308 ) Deferred tax liability $ 31,694 $ 31,067 $ 627 Stockholders’ equity: Retained earnings $ 74,338 $ 72,258 $ 2,080 The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Operations (in thousands, except per share data): Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change As Reported Balances Without Adoption of Topic 606 Effect of Change Field costs and expenses: Funeral $ 33,467 $ 33,482 $ (15 ) $ 103,071 $ 103,154 $ (83 ) Cemetery $ 9,649 $ 9,525 $ 124 $ 28,589 $ 28,435 $ 154 Income before income taxes $ 3,387 $ 3,496 $ (109 ) $ 19,368 $ 19,439 $ (71 ) Net income $ 2,200 $ 2,276 $ (76 ) $ 14,303 $ 14,354 $ (51 ) Basic earnings per common share: $ 0.11 $ 0.11 $ — $ 0.80 $ 0.80 $ — Diluted earnings per common share: $ 0.11 $ 0.11 $ — $ 0.78 $ 0.78 $ — Dividends declared per common share $ 0.075 $ 0.075 $ — $ 0.225 $ 0.225 $ — The following table presents the impact of the adoption of Topic 606 on our Consolidated Statement of Cash Flows (in thousands): Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 As Reported Balances Without Adoption of Topic 606 Effect of Change As Reported Balances Without Adoption of Topic 606 Effect of Change Adjustments to reconcile net income to net cash provided by operating activities: Amortization of capitalized commissions on preneed contracts $ 281 $ — $ 281 $ 574 $ — $ 574 Changes in operating assets and liabilities that provided (required) cash: Intangible and other non-current assets $ (172 ) $ — $ (172 ) $ (503 ) $ — $ (503 ) The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2018 for the adoption of Topic 606 was as follows (in thousands): December 31, 2017 Effect of Adoption of January 1, 2018 Assets Accounts receivable, net of allowance for bad debts (1) $ 19,655 $ (1,399 ) $ 18,256 Preneed receivables, net of allowance for bad debts (2)(3) $ 31,644 $ (11,129 ) $ 20,515 Intangible and other non-current assets (4) $ — $ 2,778 $ 2,778 $ (9,750 ) Liabilities Deferred preneed cemetery revenue (1)(2) $ 54,690 $ (4,594 ) $ 50,096 Deferred preneed funeral revenue (3) $ 34,585 $ (7,934 ) $ 26,651 Deferred tax liability (4) $ 31,159 $ 647 $ 31,806 Stockholders’ equity: Retained earnings (4) $ 57,904 $ 2,131 $ 60,035 $ (9,750 ) (1) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of accounts receivable, net of allowance for bad debts, of $19.7 million at December 31, 2017, included the current portion of receivables for preneed cemetery merchandise and service contracts totaling $1.4 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018. (2) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, of $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed cemetery merchandise and service contracts totaling $4.6 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed cemetery revenue on January 1, 2018. (3) Under Topic 606, receivables represent an entity’s unconditional right to consideration, billed or unbilled. Our balance of preneed receivables, net of allowance for bad debts, $31.6 million at December 31, 2017, included the non-current portion of receivables for preneed funeral trust contracts totaling $7.9 million. As these amounts represent undelivered performance obligations, they have been reclassified to reduce deferred preneed funeral revenue on January 1, 2018. (4) Under Topic 606, certain costs incurred to obtain or fulfill a contract with a customer are capitalized. Beginning January 1, 2018, we capitalize selling costs related to undelivered preneed cemetery merchandise and services and preneed funeral trust contracts. Previously, these costs were expensed in the period incurred. We recorded a cumulative adjustment of approximately $2.1 million to our opening Retained earnings, which consisted of a $2.8 million adjustment to our Intangible and other non-current assets and a $0.6 million adjustment to our Deferred tax liability on our Consolidated Balance Sheets on January 1, 2018.

Acquisitions Acquisitions (Tabl

Acquisitions Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	The following table summarizes the breakdown of the purchase price allocation for the businesses described above (in thousands): Purchase Price Allocation Current assets $ 166 Property, plant & equipment 17,543 Goodwill 16,777 Intangible and other non-current assets 3,863 Assumed liabilities (399 ) Purchase price $ 37,950
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the fair value of the assets acquired for these businesses (in millions): Acquisition Date Type of Business Market Assets Acquired (Excluding Goodwill) Goodwill Recorded Liabilities and Debt Assumed July 10, 2018 Two Funeral Homes Fredericksburg/Stafford, VA $ 13.2 $ 16.0 $ — August 21, 2018 One Funeral Home Cookeville, TN $ 2.5 $ 0.5 $ (0.2 ) August 28, 2018 One Funeral Home Knightdale, NC $ 5.9 $ 0.3 $ (0.2 )

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents changes in goodwill in the accompanying Consolidated Balance Sheets for the year ended December 31, 2017 and period ended September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Goodwill at the beginning of year $ 275,487 $ 287,956 Increase in goodwill related to acquisitions 12,469 16,777 Goodwill at the end of the period $ 287,956 $ 304,733

Preneed Trust Investments (Tabl

Preneed Trust Investments (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2017 and September 30, 2018 were as follows (in thousands): December 31, 2017 September 30, 2018 Preneed cemetery trust investments, at market value $ 75,992 $ 72,095 Less: allowance for contract cancellation (2,139 ) (2,142 ) Preneed cemetery trust investments, net $ 73,853 $ 69,953
Cost and fair market values associated with preneed cemetery trust investments	The cost and fair market values associated with preneed cemetery trust investments at December 31, 2017 are detailed below (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 3,132 $ — $ — $ 3,132 Fixed income securities: Foreign debt 2 4,834 292 (193 ) 4,933 Corporate debt 2 18,238 1,184 (273 ) 19,149 Preferred stock 2 16,421 510 (588 ) 16,343 Mortgage-backed securities 2 1,018 249 (24 ) 1,243 Common stock 1 26,465 5,250 (2,460 ) 29,255 Mutual funds: Fixed income 2 1,198 50 (11 ) 1,237 Trust securities $ 71,306 $ 7,535 $ (3,549 ) $ 75,292 Accrued investment income $ 700 $ 700 Preneed cemetery trust investments $ 75,992 Market value as a percentage of cost 105.6 % The cost and fair market values associated with preneed cemetery trust investments at September 30, 2018 are detailed below (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 10,388 $ — $ — $ 10,388 Fixed income securities: Foreign debt 2 4,353 179 (138 ) 4,394 Corporate debt 2 16,756 672 (478 ) 16,950 Preferred stock 2 10,667 54 (490 ) 10,231 Mortgage-backed securities 2 845 343 (10 ) 1,178 Common stock 1 28,388 3,306 (3,376 ) 28,318 Trust securities $ 71,397 $ 4,554 $ (4,492 ) $ 71,459 Accrued investment income $ 636 $ 636 Preneed cemetery trust investments $ 72,095 Market value as a percentage of cost 100.1 %
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 $ — Due in one to five years 2,775 Due in five to ten years 5,683 Thereafter 24,295 Total $ 32,753
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, 2018 are shown in the following table (in thousands): September 30, 2018 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 $ 1,635 $ (33 ) $ 1,015 $ (105 ) $ 2,650 $ (138 ) Corporate debt 7,814 (284 ) 437 (194 ) 8,251 (478 ) Preferred stock 5,362 (134 ) 3,996 (356 ) 9,358 (490 ) Mortgage-backed securities — — 60 (10 ) 60 (10 ) Common stock 14,106 (1,598 ) 2,335 (1,778 ) 16,441 (3,376 ) Total temporary impaired securities $ 28,917 $ (2,049 ) $ 7,843 $ (2,443 ) $ 36,760 $ (4,492 ) Our preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2017 are shown in the following table (in thousands): December 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 151 $ (6 ) $ 1,637 $ (187 ) $ 1,788 $ (193 ) Corporate debt 3,735 (72 ) 846 (201 ) 4,581 (273 ) Preferred stock 48 — 8,109 (588 ) 8,157 (588 ) Mortgage-backed securities 127 (15 ) 27 (9 ) 154 (24 ) Common stock 8,249 (1,512 ) 1,742 (948 ) 9,991 (2,460 ) Mutual Funds: Fixed Income 496 (11 ) — — 496 (11 ) Total temporary impaired securities $ 12,806 $ (1,616 ) $ 12,361 $ (1,933 ) $ 25,167 $ (3,549 )
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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Investment income $ 474 $ 315 $ 1,755 $ 1,214 Realized gains — 1,376 2,215 2,247 Realized losses — (1,141 ) (1,312 ) (2,498 ) Expenses and taxes (336 ) (365 ) (1,213 ) (637 ) Net change in deferred preneed cemetery receipts held in trust (138 ) (185 ) (1,445 ) (326 ) $ — $ — $ — $ —
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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Purchases $ (915 ) $ (8,165 ) $ (19,355 ) $ (18,423 ) Sales — 8,878 13,189 22,776
Components of preneed funeral trust investments	The components of Preneed funeral trust investments on our Consolidated Balance Sheets at December 31, 2017 and September 30, 2018 were as follows (in thousands): December 31, 2017 September 30, 2018 Preneed funeral trust investments, at market value $ 93,341 $ 92,816 Less: allowance for contract cancellation (2,659 ) (2,765 ) Preneed funeral trust investments, net $ 90,682 $ 90,051
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 $ — Due in one to five years 4,640 Due in five to ten years 6,276 Thereafter 26,222 Total $ 37,138
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, 2018 are detailed below (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 22,200 $ — $ — $ 22,200 Fixed income securities: U.S treasury debt 1 1,455 3 (30 ) 1,428 Foreign debt 2 4,613 195 (143 ) 4,665 Corporate debt 2 18,130 643 (516 ) 18,257 Preferred stock 2 11,876 46 (524 ) 11,398 Mortgage-backed securities 2 1,024 380 (14 ) 1,390 Common stock 1 29,568 3,506 (3,522 ) 29,552 Mutual funds: Fixed income 2 275 — (29 ) 246 Other investments 2 3,002 — — 3,002 Trust securities $ 92,143 $ 4,773 $ (4,778 ) $ 92,138 Accrued investment income $ 678 $ 678 Preneed funeral trust investments $ 92,816 Market value as a percentage of cost 100.0 % The cost and fair market values associated with preneed funeral trust investments at December 31, 2017 are detailed below (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 14,349 $ — $ — $ 14,349 Fixed income securities: U.S. treasury debt 1 1,490 10 (15 ) 1,485 Foreign debt 2 4,870 298 (189 ) 4,979 Corporate debt 2 18,963 1,197 (278 ) 19,882 Preferred stock 2 16,335 501 (585 ) 16,251 Mortgage-backed securities 2 1,187 263 (27 ) 1,423 Common stock 1 26,129 5,253 (2,468 ) 28,914 Mutual funds: Fixed income 2 1,974 52 (48 ) 1,978 Other investments 2 3,341 — — 3,341 Trust securities $ 88,638 $ 7,574 $ (3,610 ) $ 92,602 Accrued investment income $ 739 $ 739 Preneed funeral trust investments $ 93,341 Market value as a percentage of cost 104.5 %
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, 2018 are shown in the following table (in thousands): September 30, 2018 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 $ 497 $ (2 ) $ 809 $ (28 ) $ 1,306 $ (30 ) Foreign debt 1,766 (36 ) 1,024 (107 ) 2,790 (143 ) Corporate debt 8,453 (310 ) 457 (206 ) 8,910 (516 ) Preferred stock 5,943 (149 ) 4,150 (375 ) 10,093 (524 ) Mortgage-backed securities — — 68 (14 ) 68 (14 ) Common stock 14,874 (1,658 ) 2,481 (1,864 ) 17,355 (3,522 ) Mutual Funds: Fixed income — — 246 (29 ) 246 (29 ) Insurance: 429 — — — 429 — Total temporary impaired securities $ 31,962 $ (2,155 ) $ 9,235 $ (2,623 ) $ 41,197 $ (4,778 ) Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2017 are shown in the following table (in thousands): December 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: U.S. treasury debt $ 1,325 $ (15 ) $ — $ — $ 1,325 $ (15 ) Foreign debt 159 (6 ) 1,608 (183 ) 1,767 (189 ) Corporate debt 3,770 (74 ) 842 (203 ) 4,612 (277 ) Preferred stock 50 — 8,184 (585 ) 8,234 (585 ) Mortgage-backed securities 221 (17 ) 36 (10 ) 257 (27 ) Common stock 8,001 (1,496 ) 1,728 (972 ) 9,729 (2,468 ) Mutual funds: Fixed income 549 (12 ) 615 (37 ) 1,164 (49 ) Total temporary impaired securities $ 14,075 $ (1,620 ) $ 13,013 $ (1,990 ) $ 27,088 $ (3,610 )
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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Investment income $ 524 $ 362 $ 1,801 $ 1,253 Realized gains — 1,425 2,296 4,332 Realized losses (2 ) (1,232 ) (1,314 ) (2,623 ) Expenses and taxes (390 ) (190 ) (1,106 ) (668 ) Net change in deferred preneed funeral receipts held in trust (132 ) (365 ) (1,677 ) (2,294 ) $ — $ — $ — $ —
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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Purchases $ (966 ) $ (9,144 ) $ (19,548 ) $ (19,584 ) Sales 23 9,424 13,266 23,636

Preneed Cemetery Receivables (T

Preneed Cemetery Receivables (Tables)	9 Months Ended
	Sep. 30, 2018
Preneed Cemetery Receivables [Abstract]
Preneed Cemetery Receivables	September 30, 2018 , the change in the allowance for contract cancellations was as follows (in thousands): September 30, 2018 Beginning balance $ 2,019 Write-offs and cancellations (1,024 ) Provision 870 Ending balance $ 1,865
Aging of Past Due Financing Receivables	The aging of preneed cemetery financed receivables as of September 30, 2018 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 Financed Receivables Recognized revenue $ 686 $ 382 $ 124 $ 1,216 $ 2,408 $ 25,152 $ 27,560 Deferred revenue 209 122 38 304 673 9,078 9,751 Total $ 895 $ 504 $ 162 $ 1,520 $ 3,081 $ 34,230 $ 37,311

Receivables from Preneed Trus_2

Receivables from Preneed Trusts (Tables)	9 Months Ended
	Sep. 30, 2018
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Trusts	As of December 31, 2017 and September 30, 2018 , receivables from preneed trusts were as follows (in thousands): December 31, 2017 September 30, 2018 Preneed trust funds, at cost $ 15,759 $ 17,334 Less: allowance for contract cancellation (472 ) (519 ) Receivables from preneed trusts, net $ 15,287 $ 16,815
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, 2018 and December 31, 2017 . 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, 2018 was as follows (in thousands): Historical Cost Basis Fair Value As of September 30, 2018 Cash and cash equivalents $ 4,180 $ 4,180 Fixed income investments 10,423 10,423 Mutual funds and common stocks 2,725 2,675 Annuities 6 6 Total $ 17,334 $ 17,284 The composition of the preneed trust funds at December 31, 2017 was as follows (in thousands): Historical Cost Basis Fair Value As of December 31, 2017 Cash and cash equivalents $ 3,903 $ 3,903 Fixed income investments 9,306 9,306 Mutual funds and common stocks 2,544 2,567 Annuities 6 6 Total $ 15,759 $ 15,782

Cemetery Perpetual Care Trust_2

Cemetery Perpetual Care Trust Investments (Tables)	9 Months Ended
	Sep. 30, 2018
Cemetery Perpetual Care Trust Investments [Abstract]
Components of care trusts' corpus	The components of Care trusts’ corpus as of December 31, 2017 and September 30, 2018 were as follows (in thousands): December 31, 2017 September 30, 2018 Trust assets, at market value $ 50,229 $ 48,813 Obligations due from trust (373 ) (417 ) Care trusts’ corpus $ 49,856 $ 48,396
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, 2018 (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 5,227 $ — $ — $ 5,227 Fixed income securities: Foreign debt 2 3,474 128 (101 ) 3,501 Corporate debt 2 12,298 487 (348 ) 12,437 Preferred stock 2 8,273 53 (359 ) 7,967 Mortgage-backed securities 2 561 228 (7 ) 782 Common stock 1 18,596 2,112 (2,284 ) 18,424 Trust securities $ 48,429 $ 3,008 $ (3,099 ) $ 48,338 Accrued investment income $ 475 $ 475 Cemetery perpetual care investments $ 48,813 Market value as a percentage of cost 99.8 %
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 $ — Due in one to five years 2,177 Due in five to ten years 4,262 Thereafter 18,248 $ 24,687
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, 2017 (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 1,906 $ — $ — $ 1,906 Fixed income securities: Foreign debt 2 3,580 227 (134 ) 3,673 Corporate debt 2 12,557 805 (187 ) 13,175 Preferred stock 2 11,545 364 (411 ) 11,498 Mortgage-backed securities 2 621 152 (15 ) 758 Common stock 1 16,326 3,116 (1,595 ) 17,847 Mutual funds: Fixed income 2 913 42 (10 ) 945 Trust securities $ 47,448 $ 4,706 $ (2,352 ) $ 49,802 Accrued investment income $ 427 $ 427 Cemetery perpetual care investments $ 50,229 Market value as a percentage of cost 105.0 %
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, 2018 are shown in the following table (in thousands): September 30, 2018 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 $ 1,262 $ (24 ) $ 769 $ (77 ) $ 2,031 $ (101 ) Corporate debt 5,878 (211 ) 314 (137 ) 6,192 (348 ) Preferred stock 3,861 (92 ) 3,114 (267 ) 6,975 (359 ) Mortgage-backed securities — — 41 (7 ) 41 (7 ) Common stock 9,266 (1,045 ) 1,647 (1,239 ) 10,913 (2,284 ) Total temporary impaired securities $ 20,267 $ (1,372 ) $ 5,885 $ (1,727 ) $ 26,152 $ (3,099 ) Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended December 31, 2017 are shown in the following table (in thousands): December 31, 2017 In Loss Position Less than 12 months In Loss Position Greater than 12 months Total Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fair Market Value Unrealized Losses Fixed income securities: Foreign debt $ 92 $ (3 ) $ 1,128 $ (131 ) $ 1,220 $ (134 ) Corporate debt 2,621 (59 ) 555 (128 ) 3,176 (187 ) Preferred stock 29 — 5,492 (411 ) 5,521 (411 ) Mortgage-backed securities 76 (10 ) 16 (5 ) 92 (15 ) Common stock 5,119 (991 ) 1,108 (604 ) 6,227 (1,595 ) Mutual funds: Fixed income 433 (10 ) — — 433 (10 ) Total temporary impaired securities $ 8,370 $ (1,073 ) $ 8,299 $ (1,279 ) $ 16,669 $ (2,352 )
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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Realized gains $ — $ 435 $ 925 $ 739 Realized losses — (363 ) (630 ) (889 ) Net change in care trusts’ corpus — (72 ) (295 ) 150 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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Investment income $ 1,539 $ 1,158 $ 4,831 $ 3,749 Realized gain, net (283 ) (241 ) (891 ) (955 ) Total $ 1,256 $ 917 $ 3,940 $ 2,794
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, 2017 and 2018 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Purchases $ (556 ) $ (5,185 ) $ (12,430 ) $ (11,856 ) Sales — 6,149 8,390 15,545

Intangible and Other Non-Curr_2

Intangible and Other Non-Current Assets (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2017 and September 30, 2018 were as follows (in thousands): December 31, 2017 September 30, 2018 Prepaid agreements not-to-compete, net of accumulated amortization of $6,051 and $6,503, respectively $ 3,730 $ 4,171 Tradenames 14,372 17,635 Capitalized commissions on preneed contracts, net of accumulated amortization of $449 — 2,707 Debt issuance costs, net of accumulated amortization of $54 — 809 Other 15 16 Intangible and other non-current assets $ 18,117 $ 25,338

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Our long-term debt consisted of the following at December 31, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 New Credit Facility $ — $ — Revolving credit facility 92,000 — Term loan 127,500 — Acquisition debt 10,548 9,766 Debt issuance costs, net of accumulated amortization of $4,442 (967 ) — Less: current portion (16,927 ) (2,118 ) Total long-term debt, net of current portion $ 212,154 $ 7,648

Convertible Subordinated Notes

Convertible Subordinated Notes (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2017 and September 30, 2018 are reflected in our Consolidated Balance Sheets as follows (in thousands): December 31, 2017 September 30, 2018 Long-term liabilities: Principal amount $ 143,750 $ 28,764 Unamortized discount of liability component (17,559 ) (2,796 ) Convertible Notes issuance costs, net of accumulated amortization of $1,877 and $455, respectively (1,750 ) (271 ) Carrying value of the liability component $ 124,441 $ 25,697 Carrying value of the equity component $ 17,973 $ 3,585

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 is as follows (shares in thousands): Shares Shares Options Performance Awards Outstanding (2) Amended and Restated 2006 Plan — — 1,435 297 2017 Plan 1,953 (1) 1,405 223 229 Total 1,953 1,405 1,658 526 (1) Amount includes approximately 398,000 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations, to pay taxes on restricted stock vestings and to pay option price and taxes on option exercises. (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 right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: 2018 Dividend yield 0.01 % Expected volatility 20.89 % Risk-free interest rate 1.44%, 1.61%, 1.72%, 1.83% Expected life (years) 0.25, 0.50, 0.75, 1.00
Dividends Declared	For the nine months ended September 30, 2017 and 2018 , our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2017 Per Share Dollar Value March 1st $ 0.050 $ 833 June 1st $ 0.050 $ 835 September 1st $ 0.050 $ 835 2018 Per Share Dollar Value March 1st $ 0.075 $ 1,207 June 1st $ 0.075 $ 1,433 September 4th $ 0.075 $ 1,436
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, 2017 $ — Decrease in net unrealized gains associated with available-for-sale securities of the trusts (34 ) Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus 34 Balance at September 30, 2018 $ —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2017 and 2018 (in thousands, except per share data): Three Months Ended September 30, Nine Months Ended September 30, 2017 2018 2017 2018 Numerator for basic and diluted earnings per share: Net income $ 3,038 $ 2,200 $ 14,532 $ 14,303 Less: Earnings allocated to unvested restricted stock (10 ) (11 ) (52 ) (79 ) Income attributable to common stockholders $ 3,028 $ 2,189 $ 14,480 $ 14,224 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 16,476 19,060 16,575 17,701 Effect of dilutive securities: Stock options 335 101 332 123 Convertible Notes 787 — 980 449 Denominator for diluted earnings per common share - weighted average shares outstanding 17,598 19,161 17,887 18,273 Basic earnings per common share: $ 0.18 $ 0.11 $ 0.87 $ 0.80 Diluted earnings per common share: $ 0.17 $ 0.11 $ 0.81 $ 0.78

Major Segments of Business (Tab

Major Segments of Business (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Revenue, pre-tax income and total and total assets by segments	The following table presents revenues, gross profit (loss), income (loss) before income taxes and total assets by segment (in thousands): Funeral Cemetery Corporate Consolidated Revenues: Three Months Ended September 30, 2018 $ 49,843 $ 14,398 $ — $ 64,241 Three Months Ended September 30, 2017 47,329 13,725 — 61,054 Nine Months Ended September 30, 2018 $ 156,969 $ 44,506 $ — $ 201,475 Nine Months Ended September 30, 2017 150,279 42,784 — 193,063 Gross profit (loss): Three Months Ended September 30, 2018 $ 13,644 $ 3,470 $ (6,849 ) $ 10,265 Three Months Ended September 30, 2017 12,570 2,910 (6,535 ) 8,945 Nine Months Ended September 30, 2018 $ 45,962 $ 12,165 $ (20,754 ) $ 37,373 Nine Months Ended September 30, 2017 45,951 11,288 (20,704 ) 36,535 Income (loss) before income taxes: Three Months Ended September 30, 2018 $ 13,417 $ 3,560 $ (13,590 ) $ 3,387 Three Months Ended September 30, 2017 12,394 3,002 (10,836 ) 4,560 Nine Months Ended September 30, 2018 $ 45,244 $ 12,406 $ (38,282 ) $ 19,368 Nine Months Ended September 30, 2017 45,414 11,609 (33,208 ) 23,815 Total assets: September 30, 2018 $ 694,995 $ 238,546 $ 15,179 $ 948,720 December 31, 2017 665,483 251,243 4,807 921,533

Supplementary Data (Tables)

Supplementary Data (Tables)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Balance Sheet Disclosures	The detail of certain balance sheet accounts as of December 31, 2017 and September 30, 2018 (in thousands): December 31, 2017 September 30, 2018 Other current assets: Federal income taxes receivable $ — $ 1,383 State income taxes receivable 889 1,279 Other current assets 97 136 Total other current assets $ 986 $ 2,798 Current portion of long-term debt and capital lease obligations: Term note $ 15,000 $ — Acquisition debt 1,927 2,118 Capital leases 324 327 Total current portion of long-term debt and capital lease obligations $ 17,251 $ 2,445 Other current liabilities: Federal income taxes payable $ 1,120 $ 633 Deferred rent 241 265 Total other current liabilities $ 1,361 $ 898 Accrued liabilities: Accrued salaries and wages $ 2,643 $ 1,428 Accrued incentive compensation 6,412 4,505 Accrued vacation 2,417 2,602 Accrued insurance 1,832 1,933 Accrued interest 1,271 7,299 Accrued ad valorem and franchise taxes 1,003 2,099 Accrued commissions 461 499 Other accrued liabilities 1,520 1,300 Total accrued liabilities $ 17,559 $ 21,665 Other long-term liabilities: Deferred rent $ 966 $ 765 Incentive compensation 1,287 1,263 Contingent consideration 1,125 1,127 Total other long-term liabilities $ 3,378 $ 3,155

Revenue From Contracts With C_2

Revenue From Contracts With Customers (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Revenues, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three Months Ended September 30, 2018 Funeral Cemetery Total Services $ 30,231 $ 2,774 $ 33,005 Merchandise 17,525 2,064 19,589 Cemetery interment rights — 7,435 7,435 Revenue from contracts with customers $ 47,756 $ 12,273 $ 60,029 Preneed funeral commission income $ 360 $ — $ 360 Preneed trust earnings 1,594 1,440 3,034 Preneed trust management fees 133 201 334 Preneed cemetery finance charges — 484 484 Financial revenues 2,087 2,125 4,212 Total Revenues $ 49,843 $ 14,398 $ 64,241 Three Months Ended September 30, 2017 Funeral Cemetery Total Services $ 28,385 $ 2,803 $ 31,188 Merchandise 17,011 1,932 18,943 Cemetery interment rights — 6,773 6,773 Revenue from contracts with customers $ 45,396 $ 11,508 $ 56,904 Preneed funeral commission income $ 315 $ — $ 315 Preneed trust earnings 1,481 1,566 3,047 Preneed trust management fees 137 202 339 Preneed cemetery finance charges — 449 449 Financial revenues 1,933 2,217 4,150 Total Revenues $ 47,329 $ 13,725 $ 61,054
Contract with Customer, Asset and Liability	Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of January 1, 2018 and September 30, 2018 (in thousands): January 1, 2018 (1) September 30, 2018 Contract liabilities: Deferred preneed cemetery revenue $ 54,690 $ 50,642 Less: Balances due on undelivered cemetery preneed contracts (2) (4,594 ) (4,486 ) Deferred preneed cemetery revenue, net $ 50,096 $ 46,156 Deferred preneed funeral revenue $ 34,585 $ 36,461 Less: Balances due on undelivered funeral preneed contracts (3) (7,934 ) (8,308 ) Deferred preneed funeral revenue, net $ 26,651 $ 28,153 (1) January 1, 2018 balances have been adjusted to reflect the cumulative effect of changes for the adoption of ASC 606. (2) In accordance with Topic 606, $1.4 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at both January 1, 2018 and September 30, 2018 and $3.2 million and $3.1 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at January 1, 2018 and September 30, 2018, respectively. (3) In accordance with Topic 606, $7.9 million and $8.3 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at January 1, 2018 and September 30, 2018, respectively.

DIVESTED AND DISCONTINUED OPE_2

DIVESTED AND DISCONTINUED OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2018
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	The operating results of these three cemetery businesses, as well as the loss recorded for the expired management agreement (in Other, net) are reflected in our Consolidated Statements of Operations as shown in the table below (in thousands): Nine Months Ended September 30, 2017 2018 Revenues $ — $ 4,712 Operating income — 1,130 Loss recorded for the expired management agreement — (349 ) Income tax provision — (219 ) Net income for businesses related to the expired management agreement $ — $ 562 We did not sell any of our funeral home or cemetery businesses during the three and nine months ended September 30, 2017 and 2018 . We continually review locations to optimize the sustainable earning power and return on our invested capital. These reviews could entail selling or discontinuing certain non-strategic businesses.

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)funeral_homescemeteriesstates	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)funeral_homescemeteriesstatessegment	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Organization Description and Operations [Line Items]
Depreciation expense	$ 3,600	$ 3,100	$ 10,300	$ 9,400
Number of business segments | segment			2
Amortization Of Cemetery Property	$ 1,000	900	$ 2,800	2,400
Accounts Receivable, Gross					$ 40,474
Period after which commissions are no longer subject to refund			1 year
Preneed Cemetery Contracts, Term			5 years
The percentage of trust assets in custody of institution receiving trust management services	75.00%		75.00%
Accounts receivable, net of allowance for bad debts	$ 17,067		$ 17,067		19,655
Other receivables	217		217		263
Preneed receivables	$ 18,510		18,510		$ 31,644
Bad debt expense			$ 1,511	$ 1,737
Effective Income Tax Rate Reconciliation, Percent	30.30%		28.00%	40.00%
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions	$ 1,187	$ 1,522	$ 5,065	$ 9,283
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent		40.00%
Period in which two-step goodwill impairment test is performed			3 years
Goodwill, Qualitative Impairment Assessment, Period			2 years
Allowance for Doubtful Accounts, Percentage of Accounts Receivable	(2.50%)		(2.50%)		(2.50%)
Percent of total receivables which are 120 days or more past due (in Percent)	4.90%		4.90%		4.90%
Amortization of capitalized commissions on preneed contracts	$ 156		$ 449	0
Payments to Acquire Businesses, Net of Cash Acquired			37,970	723
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Bad debt expense	600	$ 600	1,500	$ 1,700
Funeral
Organization Description and Operations [Line Items]
Accounts Receivable, Gross	7,300		7,300		$ 8,500
Accounts receivable, net of allowance for bad debts	7,740		7,740		9,061
Other receivables	600		600		800
Preneed receivables	0		0		7,934
Cemetery
Organization Description and Operations [Line Items]
Accounts Receivable, Gross	37,311		37,311
Accounts receivable, net of allowance for bad debts	9,110		9,110		10,331
Preneed receivables	18,510		18,510		23,710
Unearned finance charges associated with receivables	$ 4,700		$ 4,700		5,700
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_homes	182		182
Number of states in which Company operates | states	29		29
Revenue, Percentage	78.00%		78.00%
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	29		29
Revenue, Percentage	22.00%		22.00%
Perpetual Care Trust Invesments [Member]
Organization Description and Operations [Line Items]
Accounts receivable, net of allowance for bad debts	$ 1,400		$ 1,400		$ 1,300
Separate Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Separate State Income Tax Returns | states			16
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
Minimum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term			8 years
Maximum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term			10 years
Transferred at Point in Time [Member]
Organization Description and Operations [Line Items]
Revenue, Remaining Performance Obligation	$ 371,500		$ 371,500

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)businessdivestiture	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)business	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Property, Plant and Equipment [Line Items]
Effective Income Tax Rate Reconciliation, Percent	30.30%		28.00%	40.00%
Number of business closed | business	3		3
Loss Gain on write-down	$ 125
Allowance for Doubtful Accounts Receivable, Current	765		$ 765		$ 835
Allowance for Doubtful Accounts Receivable, Noncurrent	$ 2,209		$ 2,209		$ 2,278
Allowance for Doubtful Accounts, Percentage of Accounts Receivable	(2.50%)		(2.50%)		(2.50%)
Net Cash Provided by (Used in) Financing Activities			$ 651	$ 509
Provision for losses on accounts receivable			1,511	1,737
Amortization Of Cemetery Property	$ 1,000	$ 900	2,800	2,400
Property, plant and equipment, gross	384,030		384,030		$ 363,070
Less: accumulated depreciation	(122,465)		(122,465)		(115,776)
Property, plant and equipment, net	261,565		261,565		247,294
Depreciation expense	$ 3,600	$ 3,100	10,300	9,400
Number of divestitures | divestiture	0
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent		40.00%
Retained earnings	$ 74,338		74,338		57,904
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	81,011		81,011		74,981
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	223,046		223,046		211,934
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	79,973		79,973		76,155
Funeral
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	184		184		213
Allowance for Doubtful Accounts Receivable, Noncurrent	882		882		882
Funeral And Cemetery [Member]
Property, Plant and Equipment [Line Items]
Provision for losses on accounts receivable	600	$ 600	1,500	$ 1,700
Cemetery
Property, Plant and Equipment [Line Items]
Unearned finance charges associated with receivables	4,700		4,700		5,700
Allowance for Doubtful Accounts Receivable, Current	579		579		622
Allowance for Doubtful Accounts Receivable, Noncurrent	1,286		1,286		1,396
Accounting Standards Update 2014-09 [Member]
Property, Plant and Equipment [Line Items]
Retained earnings	$ 74,338		$ 74,338		60,035
Accounting Standards Update 2014-09 [Member] | Restatement Adjustment [Member]
Property, Plant and Equipment [Line Items]
Retained earnings					$ 2,131

Recently Issued Accounting St_3

Recently Issued Accounting Standards 606 Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts	$ 17,067	$ 19,655
Preneed receivables	18,510	31,644
Capitalized commissions on preneed contracts, net	2,707	0
Assets	948,720	921,533
Deferred preneed cemetery revenue	46,156	54,690
Deferred preneed funeral revenue	28,153	34,585
Deferred tax liability	31,694	31,159
Retained earnings	74,338	57,904
Liabilities and Equity	948,720	921,533
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts	17,067	18,256
Preneed receivables	18,510	20,515
Capitalized commissions on preneed contracts, net	2,707	2,778
Deferred preneed cemetery revenue	46,156	50,096
Deferred preneed funeral revenue	28,153	26,651
Deferred tax liability	31,694	31,806
Retained earnings	74,338	60,035
Accounting Standards Update 2014-09 [Member] | Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts		19,655
Preneed receivables		31,644
Capitalized commissions on preneed contracts, net		0
Deferred preneed cemetery revenue		54,690
Deferred preneed funeral revenue		34,585
Deferred tax liability		31,159
Retained earnings		57,904
Accounting Standards Update 2014-09 [Member] | Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts		(1,399)
Preneed receivables		(11,129)
Capitalized commissions on preneed contracts, net		2,778
Assets		(9,750)
Deferred preneed cemetery revenue		(4,594)
Deferred preneed funeral revenue		(7,934)
Deferred tax liability		647
Retained earnings		2,131
Liabilities and Equity		(9,750)
Balances Without Adoption of Topic 606 | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts	18,457
Preneed receivables	29,914
Capitalized commissions on preneed contracts, net	0
Deferred preneed cemetery revenue	50,642
Deferred preneed funeral revenue	36,461
Deferred tax liability	31,067
Retained earnings	72,258
Effect of Change | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts	(1,390)
Preneed receivables	(11,404)
Capitalized commissions on preneed contracts, net	2,707
Deferred preneed cemetery revenue	(4,486)
Deferred preneed funeral revenue	(8,308)
Deferred tax liability	627
Retained earnings	2,080
Cemetery
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets	238,546	251,243
Accounts Receivable, Gross, Current	(1,400)	(1,400)
Revenue, Remaining Performance Obligation	4,486	4,594
Cemetery | Accounting Standards Update 2014-09 [Member] | Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, net of allowance for bad debts		19,700
Accounts Receivable, Gross, Current	1,400
Revenue, Remaining Performance Obligation		4,600
Allowance for Doubtful Accounts Receivable, Preneed Receivables		31,600
Funeral
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets	694,995	665,483
Revenue, Remaining Performance Obligation	$ 8,308	7,934
Funeral | Accounting Standards Update 2014-09 [Member] | Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred tax liability		600
Retained earnings		2,800
Revenue, Remaining Performance Obligation		7,900
Allowance for Doubtful Accounts Receivable, Preneed Receivables		$ 31,600

Recently Issued Accounting St_4

Recently Issued Accounting Standards 606 Statement of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 01, 2018	Jun. 01, 2018	Mar. 01, 2018	Sep. 01, 2017	Jun. 01, 2017	Mar. 01, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income before income taxes							$ 3,387	$ 4,560	$ 19,368	$ 23,815
Net income							$ 2,200	$ 3,038	$ 14,303	$ 14,532
Continuing operations (in dollars per Share)							$ 0.11	$ 0.18	$ 0.80	$ 0.87
Continuing operations (in dollars per Share)							0.11	0.17	0.78	0.81
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.075	$ 0.050	$ 0.05	$ 0.05	$ 0.075	$ 0.05	$ 0.225	$ 0.150
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income before income taxes							$ 3,387		$ 19,368
Net income							$ 2,200		$ 14,303
Continuing operations (in dollars per Share)							$ 0.11		$ 0.80
Continuing operations (in dollars per Share)							0.11		0.78
Dividends declared per common share (in dollars per Share)							$ 0.075		$ 0.225
Balances Without Adoption of Topic 606 | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income before income taxes							$ 3,496		$ 19,439
Net income							$ 2,276		$ 14,354
Continuing operations (in dollars per Share)							$ 0.11		$ 0.80
Continuing operations (in dollars per Share)							0.11		0.78
Dividends declared per common share (in dollars per Share)							$ 0.075		$ 0.225
Effect of Change | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Income before income taxes							$ (109)		$ (71)
Net income							$ (76)		$ (51)
Continuing operations (in dollars per Share)							$ 0		$ 0
Continuing operations (in dollars per Share)							0		0
Dividends declared per common share (in dollars per Share)							$ 0		$ 0
Funeral
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue							$ 31,734	$ 29,267	$ 95,815	$ 89,118
Income before income taxes							13,417	12,394	45,244	45,414
Funeral | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue							33,467		103,071
Funeral | Balances Without Adoption of Topic 606 | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue							33,482		103,154
Funeral | Effect of Change | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue							(15)		(83)
Cemetery
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue							9,268	8,769	27,183	26,142
Income before income taxes							3,560	$ 3,002	12,406	$ 11,609
Cemetery | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue							9,649		28,589
Cemetery | Balances Without Adoption of Topic 606 | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue							9,525		28,435
Cemetery | Effect of Change | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other Cost of Operating Revenue							$ 124		$ 154

Recently Issued Accounting St_5

Recently Issued Accounting Standards 606 Cash Flow (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of capitalized commissions on preneed contracts	$ 156	$ 449	$ 0
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of capitalized commissions on preneed contracts	281	574
Intangible and other non-current assets	(172)	(503)
Balances Without Adoption of Topic 606 | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of capitalized commissions on preneed contracts	0	0
Intangible and other non-current assets	0	0
Effect of Change | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Amortization of capitalized commissions on preneed contracts	281	574
Intangible and other non-current assets	$ (172)	$ (503)

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) $ in Millions	Aug. 28, 2018USD ($)	Aug. 21, 2018USD ($)	Jul. 10, 2018USD ($)acquisitions
Business Acquisition [Line Items]
Number of businesses acquired			2
Payments to acquire businesses | $	$ 6	$ 2.8	$ 29.2
Fredericksburg, Virginia
Business Acquisition [Line Items]
Number of businesses acquired			1
Stafford, Virginia
Business Acquisition [Line Items]
Number of businesses acquired			1

Acquisitions Acquistions (Purch

Acquisitions Acquistions (Purchase Price Allocation) (Details) - USD ($) $ in Thousands	Aug. 28, 2018	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Combinations [Abstract]
Current assets	$ 166
Property, plant & equipment	17,543
Goodwill	16,777	$ 304,733	$ 287,956	$ 275,487
Intangible and other non-current assets	3,863
Assumed liabilities	399
Purchase price	$ 37,950

Acquisitions Acquisitions (Asse

Acquisitions Acquisitions (Assets Acquired) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Aug. 28, 2018	Aug. 21, 2018	Jul. 10, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill Recorded	$ 304,733	$ 16,777			$ 287,956	$ 275,487
Liabilities and Debt Assumed		(399)
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Assets Acquired (Excluding Goodwill)		5,900	$ 2,500	$ 13,200
Goodwill Recorded		300	500	16,000
Liabilities and Debt Assumed		$ (200)	$ (200)	$ 0

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Goodwill at the beginning of year	$ 287,956	$ 275,487
Increase in goodwill related to acquisitions	16,777	12,469
Goodwill at the end of the period	$ 304,733	$ 287,956

Preneed Trust Investments (Comp

Preneed Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments, net	$ 69,953,000	$ 73,853,000
Fair value measurements, transfers between Level 1 and Level 2	0
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed cemetery trust investments, at market value	72,095,000	75,992,000
Less: allowance for contract cancellation	(2,142,000)	(2,139,000)
Preneed cemetery trust investments, net	$ 69,953,000	$ 73,853,000

Preneed Trust Investments (Cost

Preneed Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 71,397	$ 71,306
Unrealized Gains	4,554	7,535
Unrealized Losses	(4,492)	(3,549)
Fair Market Value	71,459	75,292
Preneed cemetery trust investments	$ 72,095	$ 75,992
Fair market value as a percentage of cost	100.10%	105.60%
Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		$ 1,018
Unrealized Gains		249
Unrealized Losses		(24)
Fair Market Value		1,243
Preneed Cemetery Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 636	700
Fair Market Value	636	700
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	92,143	88,638
Unrealized Gains	4,773	7,574
Unrealized Losses	(4,778)	(3,610)
Fair Market Value	92,138	92,602
Preneed cemetery trust investments	$ 92,816	$ 93,341
Fair market value as a percentage of cost	100.00%	104.50%
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 678	$ 739
Fair Market Value	678	739
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	10,388	3,132
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	10,388	3,132
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	28,388	26,465
Unrealized Gains	3,306	5,250
Unrealized Losses	(3,376)	(2,460)
Fair Market Value	28,318	29,255
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	22,200	14,349
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	22,200	14,349
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	29,568	26,129
Unrealized Gains	3,506	5,253
Unrealized Losses	(3,522)	(2,468)
Fair Market Value	29,552	28,914
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	4,353	4,834
Unrealized Gains	179	292
Unrealized Losses	(138)	(193)
Fair Market Value	4,394	4,933
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	16,756	18,238
Unrealized Gains	672	1,184
Unrealized Losses	(478)	(273)
Fair Market Value	16,950	19,149
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	10,667	16,421
Unrealized Gains	54	510
Unrealized Losses	(490)	(588)
Fair Market Value	10,231	16,343
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	845
Unrealized Gains	343
Unrealized Losses	(10)
Fair Market Value	1,178
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	4,613	4,870
Unrealized Gains	195	298
Unrealized Losses	(143)	(189)
Fair Market Value	4,665	4,979
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	18,130	18,963
Unrealized Gains	643	1,197
Unrealized Losses	(516)	(278)
Fair Market Value	18,257	19,882
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	11,876	16,335
Unrealized Gains	46	501
Unrealized Losses	(524)	(585)
Fair Market Value	11,398	16,251
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	1,024	1,187
Unrealized Gains	380	263
Unrealized Losses	(14)	(27)
Fair Market Value	$ 1,390	$ 1,423

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, 2018USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 0
Due in one to five years	2,775
Due in five to ten years	5,683
Thereafter	24,295
Total	$ 32,753

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	Sep. 30, 2018	Dec. 31, 2017
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 28,917	$ 12,806
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,049)	(1,616)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	7,843	12,361
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,443)	(1,933)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	36,760	25,167
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,492)	(3,549)
Available-for-sale Securities, Amortized Cost Basis	71,397	71,306
Unrealized Gains	4,554	7,535
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,635	151
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(33)	(6)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,015	1,637
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(105)	(187)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,650	1,788
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(138)	(193)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	7,814	3,735
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(284)	(72)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	437	846
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(194)	(201)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	8,251	4,581
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(478)	(273)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	5,362	48
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(134)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,996	8,109
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(356)	(588)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	9,358	8,157
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(490)	(588)
Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	127
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(15)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	60	27
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(10)	(9)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	60	154
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(10)	(24)
Available-for-sale Securities, Amortized Cost Basis		1,018
Unrealized Gains		249
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	14,106	8,249
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,598)	(1,512)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,335	1,742
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,778)	(948)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	16,441	9,991
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,376)	(2,460)
Mutual Fund [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		496
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(11)
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		496
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		(11)
Fair Value, Inputs, Level 1 [Member] | Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	28,388	26,465
Unrealized Gains	3,306	5,250
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	16,756	18,238
Unrealized Gains	672	$ 1,184
Fair Value, Inputs, Level 2 [Member] | Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Amortized Cost Basis	845
Unrealized Gains	$ 343

Preneed Trust Investments (Pren

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
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	$ 315,000	$ 474,000	1,214,000	$ 1,755,000
Realized gain, net	1,376,000	0	2,247,000	2,215,000
Realized losses	(1,141,000)	0	(2,498,000)	(1,312,000)
Expenses and taxes	(365,000)	(336,000)	(637,000)	(1,213,000)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ (185,000)	$ (138,000)	$ (326,000)	$ (1,445,000)

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (8,165)	$ (915)	$ (18,423)	$ (19,355)
Sales	$ 8,878	$ 0	$ 22,776	$ 13,189

Preneed Trust Investments (Co_2

Preneed Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments	$ 90,051	$ 90,682
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Preneed funeral trust investments, at fair value	92,816	93,341
Less: allowance for contract cancellation	(2,765)	(2,659)
Preneed funeral trust investments	$ 90,051	$ 90,682

Preneed Trust Investments (Co_3

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Preneed Cemetery Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 71,397	$ 71,306
Unrealized Gains	4,554	7,535
Unrealized Losses	(4,492)	(3,549)
Fair Market Value	71,459	75,292
Preneed cemetery trust investments	$ 72,095	$ 75,992
Fair market value as a percentage of cost	100.10%	105.60%
Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		$ 1,018
Unrealized Gains		249
Unrealized Losses		(24)
Fair Market Value		1,243
Preneed Cemetery Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 636	700
Fair Market Value	636	700
Preneed Funeral Trust Investments [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	92,143	88,638
Unrealized Gains	4,773	7,574
Unrealized Losses	(4,778)	(3,610)
Fair Market Value	92,138	92,602
Preneed cemetery trust investments	$ 92,816	$ 93,341
Fair market value as a percentage of cost	100.00%	104.50%
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 678	$ 739
Fair Market Value	678	739
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	10,388	3,132
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	10,388	3,132
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	28,388	26,465
Unrealized Gains	3,306	5,250
Unrealized Losses	(3,376)	(2,460)
Fair Market Value	28,318	29,255
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	22,200	14,349
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	22,200	14,349
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	1,455	1,490
Unrealized Gains	3	10
Unrealized Losses	(30)	(15)
Fair Market Value	1,428	1,485
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	29,568	26,129
Unrealized Gains	3,506	5,253
Unrealized Losses	(3,522)	(2,468)
Fair Market Value	29,552	28,914
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	4,353	4,834
Unrealized Gains	179	292
Unrealized Losses	(138)	(193)
Fair Market Value	4,394	4,933
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	16,756	18,238
Unrealized Gains	672	1,184
Unrealized Losses	(478)	(273)
Fair Market Value	16,950	19,149
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	10,667	16,421
Unrealized Gains	54	510
Unrealized Losses	(490)	(588)
Fair Market Value	10,231	16,343
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	845
Unrealized Gains	343
Unrealized Losses	(10)
Fair Market Value	1,178
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		1,198
Unrealized Gains		50
Unrealized Losses		(11)
Fair Market Value		1,237
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	4,613	4,870
Unrealized Gains	195	298
Unrealized Losses	(143)	(189)
Fair Market Value	4,665	4,979
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	18,130	18,963
Unrealized Gains	643	1,197
Unrealized Losses	(516)	(278)
Fair Market Value	18,257	19,882
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	11,876	16,335
Unrealized Gains	46	501
Unrealized Losses	(524)	(585)
Fair Market Value	11,398	16,251
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	1,024	1,187
Unrealized Gains	380	263
Unrealized Losses	(14)	(27)
Fair Market Value	1,390	1,423
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	275	1,974
Unrealized Gains	0	52
Unrealized Losses	(29)	(48)
Fair Market Value	246	1,978
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	3,002	3,341
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 3,002	$ 3,341

Preneed Trust Investments (Es_2

Preneed Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Sep. 30, 2018USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 0
Due in one to five years	4,640
Due in five to ten years	6,276
Thereafter	26,222
Total	$ 37,138

Preneed Trust Investments (Pr_2

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 362	$ 524	$ 1,253	$ 1,801
Realized gain, net	1,425	0	4,332	2,296
Realized losses	(1,232)	(2)	(2,623)	(1,314)
Expenses and taxes	(190)	(390)	(668)	(1,106)
Decrease in deferred preneed funeral receipts held in trust	$ (365)	$ (132)	$ (2,294)	$ (1,677)

Preneed Trust Investments (Pu_2

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (9,144)	$ (966)	$ (19,584)	$ (19,548)
Sales	$ 9,424	$ 23	$ 23,636	$ 13,266

Preneed Trust Investments (Un_2

Preneed Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 31,962	$ 14,075
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,155)	(1,620)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	9,235	13,013
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,623)	(1,990)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	41,197	27,088
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,778)	(3,610)
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	497	1,325
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2)	(15)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	809	0
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(28)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	1,306	1,325
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(30)	(15)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,766	159
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(36)	(6)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,024	1,608
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(107)	(183)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,790	1,767
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(143)	(189)
Corporate Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	8,453	3,770
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(310)	(74)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	457	842
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(206)	(203)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	8,910	4,612
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(516)	(277)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	5,943	50
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(149)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,150	8,184
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(375)	(585)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	10,093	8,234
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(524)	(585)
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	0	221
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(17)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	68	36
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(14)	(10)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	68	257
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(14)	(27)
Equity [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	14,874	8,001
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,658)	(1,496)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,481	1,728
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,864)	(972)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	17,355	9,729
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,522)	(2,468)
Fixed Income [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	549
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(12)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	246	615
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(29)	(37)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	246	1,164
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(29)	$ (49)
Insurance [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	429
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	429
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ 0

Preneed Trust Investments Prene

Preneed Trust Investments Preneed Trust Investments (Narrative) (Details)	9 Months Ended
	Sep. 30, 2018USD ($)
Schedule of Available-for-sale Securities [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0

Preneed Cemetery Receivables (N

Preneed Cemetery Receivables (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of sales contract for cemetery interment rights, maximum (in Duration)	5 years
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)	4.90%	4.90%
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unearned finance charges associated with receivables	$ 4.7	$ 5.7

Preneed Cemetery Receivables (P

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Allowance for Doubtful Accounts Receivable, Current	$ 765		$ 835
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	11,537		11,843
Allowance for Contract Cancellations [Roll Forward]
Provision	1,511	$ 1,737
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	25,774		28,631
Accounts Receivable, Gross			40,474
Receivables from Preneed Funeral Trusts	(16,815)		(15,287)
Cemetery
Schedule of Trading Securities and Other Trading Assets [Line Items]
Accounts Receivable, Gross, Current	1,400		1,400
Allowance for Contract Cancellations [Roll Forward]
Receivables from Preneed Funeral Trusts	3,100		3,200
Preneed Cemetery Receivables [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Allowance for Doubtful Accounts Receivable, Current	2,425		2,779
Allowance for Doubtful Accounts Receivable, Current, Preneed Receivables	4,169		$ 4,922
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	2,019
Write-offs and cancellations	(1,024)
Provision	870
Ending balance	$ 1,865

Preneed Cemetery Receivables (A

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Sep. 30, 2018USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 3,081
Current	34,230
Total Financing Receivables	37,311
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,408
Current	25,152
Total Financing Receivables	27,560
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	673
Current	9,078
Total Financing Receivables	9,751
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	895
Financing Receivables, 30 to 59 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	686
Financing Receivables, 30 to 59 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	209
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	504
Financing Receivables, 60 to 89 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	382
Financing Receivables, 60 to 89 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	122
Financing Receivables, 90 to 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	162
Financing Receivables, 90 to 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	124
Financing Receivables, 90 to 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	38
Financing Receivables, Greater Than 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,520
Financing Receivables, Greater Than 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,216
Financing Receivables, Greater Than 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 304

Receivables from Preneed Trus_3

Receivables from Preneed Trusts (Narrative) (Details)	9 Months Ended
	Sep. 30, 2018
Receivables From Preneed Trusts [Abstract]
Amount at which there is no controlling interest in trust assets (Description)	less than 50%

Receivables from Preneed Trus_4

Receivables from Preneed Trusts (Receivables from preneed funeral trust funds) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 17,334	$ 15,759
Less: Allowance for contract cancellation	(519)	(472)
Receivables from preneed trusts, net	$ 16,815	$ 15,287

Receivables from Preneed Trus_5

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 17,284	$ 15,782
Fair Value [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,180	3,903
Fair Value [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	10,423	9,306
Fair Value [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,675	2,567
Fair Value [Member] | Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	6	6
Historical Cost Basis [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	17,334	15,759
Historical Cost Basis [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,180	3,903
Historical Cost Basis [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	10,423	9,306
Historical Cost Basis [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,725	2,544
Historical Cost Basis [Member] | Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 6	$ 6

Cemetery Perpetual Care Trust_3

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Care trusts’ corpus	$ 48,396,000	$ 49,856,000
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	48,813,000	50,229,000
Obligations due from trust	(417,000)	(373,000)
Care trusts’ corpus	$ 48,396,000	$ 49,856,000

Cemetery Perpetual Care Trust_4

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	Sep. 30, 2018	Dec. 31, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cemetary perpetual care trust investments	$ 48,813	$ 50,229
Fair market value as a percentage of cost	99.80%	105.00%
Trust Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	$ 48,429	$ 47,448
Unrealized Gains	3,008	4,706
Unrealized Losses	(3,099)	(2,352)
Fair Market Value	48,338	49,802
Accrued Investment Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	475	427
Fair Market Value	475	427
Fair Value, Inputs, Level 1 [Member] | Cash and Money Market Accounts [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	5,227	1,906
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	5,227	1,906
Fair Value, Inputs, Level 1 [Member] | Common Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	18,596	16,326
Unrealized Gains	2,112	3,116
Unrealized Losses	(2,284)	(1,595)
Fair Market Value	18,424	17,847
Fair Value, Inputs, Level 2 [Member] | Foreign Government Debt Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	3,474	3,580
Unrealized Gains	128	227
Unrealized Losses	(101)	(134)
Fair Market Value	3,501	3,673
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	12,298	12,557
Unrealized Gains	487	805
Unrealized Losses	(348)	(187)
Fair Market Value	12,437	13,175
Fair Value, Inputs, Level 2 [Member] | Preferred Stock [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	8,273	11,545
Unrealized Gains	53	364
Unrealized Losses	(359)	(411)
Fair Market Value	7,967	11,498
Fair Value, Inputs, Level 2 [Member] | Mortgage Backed Securities [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost	561	621
Unrealized Gains	228	152
Unrealized Losses	(7)	(15)
Fair Market Value	$ 782	758
Fair Value, Inputs, Level 2 [Member] | Fixed Income [Member]
Schedule of Trading Securities and Other Trading Assets [Line Items]
Cost		913
Unrealized Gains		42
Unrealized Losses		(10)
Fair Market Value		$ 945

Cemetery Perpetual Care Trust_5

Cemetery Perpetual Care Trust Investments (Estimated maturities of fixed perpetual care trust income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Sep. 30, 2018USD ($)
Schedule of Trading Securities and Other Trading Assets [Line Items]
Due in one year or less	$ 0
Due in one to five years	2,177
Due in five to ten years	4,262
Thereafter	18,248
Total	$ 24,687

Cemetery Perpetual Care Trust_6

Cemetery Perpetual Care Trust Investments (Unrealized losses on perpetual care trust investments) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 20,267	$ 8,370
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,372)	(1,073)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	5,885	8,299
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,727)	(1,279)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	26,152	16,669
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,099)	(2,352)
Foreign Debt [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,262	92
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(24)	(3)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	769	1,128
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(77)	(131)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,031	1,220
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(101)	(134)
Corporate Debt Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	5,878	2,621
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(211)	(59)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	314	555
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(137)	(128)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	6,192	3,176
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(348)	(187)
Common Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	9,266	5,119
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,045)	(991)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,647	1,108
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,239)	(604)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	10,913	6,227
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(2,284)	(1,595)
Preferred Stock [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	3,861	29
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(92)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,114	5,492
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(267)	(411)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	6,975	5,521
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(359)	(411)
Mortgage Backed Securities [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	76
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(10)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	41	16
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(7)	(5)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	41	92
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (7)	(15)
Mutual Fund [Member]
Gain (Loss) on Investments [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value		433
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		(10)
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		433
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss		$ (10)

Cemetery Perpetual Care Trust_7

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Realized gains	$ 435	$ 0	$ 739	$ 925
Realized losses	(363)	0	(889)	(630)
Net change in care trusts’ corpus	$ (72)	$ 0	$ 150	$ (295)

Cemetery Perpetual Care Trust_8

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Investment income	$ 1,158	$ 1,539	$ 3,749	$ 4,831
Realized gain, net	(241)	(283)	(955)	(891)
Total	$ 917	$ 1,256	$ 2,794	$ 3,940

Cemetery Perpetual Care Trust_9

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Schedule of Trading Securities and Other Trading Assets [Line Items]
Purchases	$ (5,185)	$ (556)	$ (11,856)	$ (12,430)
Sales	$ 6,149	$ 0	$ 15,545	$ 8,390

Cemetery Perpetual Care Trus_10

Cemetery Perpetual Care Trust Investments Cemetery Perpetual Care Trust Investments (Narrative) (Details)	9 Months Ended
	Sep. 30, 2018USD ($)
Schedule of Available-for-sale Securities [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	Sep. 30, 2018	Mar. 19, 2014
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]
Stated interest rate percentage	2.75%	2.75%
Long-term debt measured at fair value	$ 31,900,000
Senior Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stated interest rate percentage	6.625%
Long-term debt measured at fair value	$ 331,900,000

Intangible and Other Non-Curr_3

Intangible and Other Non-Current Assets (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)business	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)business	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 16		$ 16		$ 15
Capitalized commissions on preneed contracts, net	2,707		2,707		0
Debt Issuance Costs, Net	0		0		967
Deferred Costs and Other Assets	25,338		25,338		18,117
Amortization of deferred financing costs			420	$ 614
Amortization of capitalized commissions on preneed contracts	$ 156		$ 449	0
Number of business closed | business	3		3
Loss Gain on write-down	$ 125
Accumulated Amortization of Other Deferred Costs	499		$ 499
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term			8 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Service Contract, Term			10 years
Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	17,635		$ 17,635		14,372
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	4,171		4,171		3,730
Finite-Lived Intangible Assets, Accumulated Amortization	6,343		6,343		6,051
Amortization of Intangible Assets	160	$ 135	$ 452	$ 407
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
Credit Agreement 2018 [Member] | Revolving Credit Facility [Member]
Finite-Lived Intangible Assets [Line Items]
Debt Issuance Costs, Net	809		$ 809		$ 0
Amortization of deferred financing costs	$ 41		$ 54

Long-Term Debt (Long-term Debt

Long-Term Debt (Long-term Debt Table) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	$ 4,518,000		$ 4,518,000		$ 4,442,000
Carrying value of the liability component	318,956,000		318,956,000		0
Debt issuance costs	0		0		(967,000)
Current maturities on long-term debt	(2,118,000)		(2,118,000)		(16,927,000)
Long-term debt, excluding current maturities	7,648,000		7,648,000		212,154,000
Revolving credit facility present accordion provisions	75,000,000		75,000,000
Amortization of Debt Issuance Costs			420,000	$ 614,000
Credit Agreement 2018 [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	54,000		54,000
Carrying value of the liability component					0
Debt issuance costs	(809,000)		(809,000)		0
Amortization of Debt Issuance Costs	41,000		54,000
Credit Agreement [Member]
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs		$ 100,000
Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Carrying value of the liability component					92,000,000
Credit Agreement [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	0		0		127,500,000
Current maturities on long-term debt	0		0		(15,000,000)
Notes Payable, Other Payables [Member] | Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	9,766,000		9,766,000		10,548,000
Current maturities on long-term debt	$ (2,118,000)		$ (2,118,000)		$ (1,927,000)
Term Number Two [Member]
Debt Instrument [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)	5.5		5.5
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolving credit facility, maximum borrowing capacity	$ 200,000,000		$ 200,000,000
Revolving Credit Facility [Member] | Credit Agreement 2018 [Member]
Debt Instrument [Line Items]
Amount drawn under term loan facility	0		0
Revolving Credit Facility [Member] | Credit Agreement [Member]
Debt Instrument [Line Items]
Amount drawn under term loan facility	$ 0		$ 0

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($)	May 31, 2018	May 07, 2018	Nov. 30, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Mar. 19, 2014
Debt Covenant To Actual Ratios [Line Items]
Repayments of Long-term Lines of Credit						$ 188,000,000	$ 67,300,000
Revolving credit facility present accordion provisions				$ 75,000,000		75,000,000
Debt Issuance Costs, Gross				$ 900,000		$ 900,000
Debt Covenant, Percentage Operations				50.00%		50.00%
Carrying value of the liability component				$ 318,956,000		$ 318,956,000		$ 0
Deferred payments			$ 2,000,000
Accumulated Amortization, Debt Issuance Costs				4,518,000		4,518,000		4,442,000
Amortization of Debt Issuance Costs						420,000	614,000
Net loss on early extinguishment of debt				$ 0	$ 0	(936,000)	0
Write off of Deferred Debt Issuance Cost	$ 700,000
Interest Expense, Debt						$ 7,200,000
Term Number Two [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)				5.5		5.5
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)				4.86		4.86
Ratio of earnings to fixed cost obligations (in Ratio)				1.95		1.95
Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity				$ 200,000,000		$ 200,000,000
Write off of Deferred Debt Issuance Cost	900,000			1,600,000		1,600,000
Term Loan [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				148,019,435		148,019,435
Convertible Subordinated Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Gain (Loss) On Repurchase Of Convertible Junior Subordinated Debentures		$ 1,200,000
Component of Convertible Debt, Transaction Expense, Early Extinguishment		500,000
Carrying value of the liability component				25,697,000		25,697,000		124,441,000
Accumulated Amortization, Debt Issuance Costs				455,000		455,000		$ 1,877,000
Amortization of Debt Issuance Costs				27,000	130,000	200,000	400,000
Write off of Deferred Debt Issuance Cost		$ 1,300,000		$ 700,000		$ 700,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		80.00%
Stated interest rate percentage				2.75%		2.75%			2.75%
Interest Expense, Debt				$ 200,000	1,000,000	$ 1,700,000	3,000,000
Senior Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Principal amount				325,000,000		325,000,000
Repayments of Long-term Lines of Credit	$ 291,400,000
Debt Issuance Costs, Gross				$ 1,400,000		$ 1,400,000
Weighted average interest rate				6.87%		6.69%
Accumulated Amortization, Debt Issuance Costs				$ 11,000		$ 11,000
Amortization of Debt Issuance Costs				$ 33,000		$ 44,000
Stated interest rate percentage				6.625%		6.625%
Interest Expense, Debt				$ 5,400,000		$ 7,200,000
Credit Agreement [Member]
Debt Covenant To Actual Ratios [Line Items]
Amortization of Debt Issuance Costs					100,000
Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Amount drawn under term loan facility				0		$ 0
Credit Agreement [Member] | Revolving Credit Facility [Member] | QTD [Member]
Debt Covenant To Actual Ratios [Line Items]
Weighted average interest rate						4.00%
Credit Agreement [Member] | Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
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						1.00%
Libor Margin Option [Member] | Line of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate						2.00%
Series of Individually Immaterial Business Acquisitions [Member]
Debt Covenant To Actual Ratios [Line Items]
Interest Expense, Debt				$ 200,000	$ 300,000	$ 600,000	$ 700,000

Convertible Subordinated Note_2

Convertible Subordinated Notes (Details) - USD ($) shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	May 07, 2018	Dec. 31, 2017	Mar. 19, 2014
Debt Instrument [Line Items]
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	0	787	449	980
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Debt issuance costs	$ 0		$ 0			$ (967,000)
Carrying value of the liability component	$ 318,956,000		318,956,000			0
Contractual coupon interest expense			7,200,000
Amortization of Debt Issuance Costs			$ 420,000	$ 614,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Stated interest rate percentage	2.75%		2.75%				2.75%
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Convertible subordinated notes, principal amount	$ 28,764,000		$ 28,764,000		$ 115,000,000	143,750,000	$ 143,750,000
Unamortized discount of liability component	(2,796,000)		(2,796,000)			(17,559,000)
Debt issuance costs	(271,000)		(271,000)			(1,750,000)
Carrying value of the liability component	25,697,000		25,697,000			124,441,000
Carrying value of the equity component	3,585,000		3,585,000			$ 17,973,000
Convertible subordinated notes, fair value	31,900,000		31,900,000
Contractual coupon interest expense	200,000	$ 1,000,000	1,700,000	3,000,000
Accretion of discount, convertible subordinated notes	$ 200,000	$ 1,100,000	$ 2,000,000	$ 3,200,000
Effective interest rate percentage	3.15%	11.36%	3.15%	11.36%
Amortization of Debt Issuance Costs	$ 27,000	$ 130,000	$ 200,000	$ 400,000

Convertible Subordinated Note_3

Convertible Subordinated Notes Convertible Subordinated Notes (Narrative) (Details)	Sep. 30, 2018USD ($)$ / shares	May 31, 2018USD ($)	May 07, 2018USD ($)shares	Mar. 19, 2014USD ($)$ / shares	Sep. 30, 2018USD ($)$ / shares	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)$ / shares	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)$ / shares
Debt Instrument [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.01				$ 0.01		$ 0.01		$ 0.01
Interest Expense, Debt							$ 7,200,000
Amortization of Debt Issuance Costs							420,000	$ 614,000
Write off of Deferred Debt Issuance Cost		$ 700,000
Gain (Loss) on Repurchase of Debt Instrument							845,000	0
Interest Expense					$ 6,285,000	$ 3,282,000	14,763,000	9,517,000
Payments for Repurchase of Redeemable Convertible Preferred Stock							75,229,000	0
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion | shares			2,822,859
Convertible subordinated notes, principal amount	$ 28,764,000		$ 115,000,000	$ 143,750,000	$ 28,764,000		$ 28,764,000		$ 143,750,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed			80.00%
Stated interest rate percentage	2.75%			2.75%	2.75%		2.75%
Gain (Loss) On Repurchase Of Convertible Junior Subordinated Debentures			$ 1,200,000
Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost			2,500,000
Debt Instrument, Convertible, Conversion Ratio	44.8913			44.3169
Long-term Debt, Fair Value	$ 31,900,000				$ 31,900,000		$ 31,900,000
Interest Expense, Debt					200,000	1,000,000	1,700,000	3,000,000
Amortization of Debt Issuance Costs					27,000	130,000	200,000	400,000
Accretion of discount, convertible subordinated notes					$ 200,000	$ 1,100,000	$ 2,000,000	$ 3,200,000
Debt instrument, convertible, conversion price (in dollars per share) | $ / shares	$ 22.28			$ 22.56	$ 22.28		$ 22.28
Effective interest rate percentage	3.15%				3.15%	11.36%	3.15%	11.36%
Write off of Deferred Debt Issuance Cost			1,300,000		$ 700,000		$ 700,000
Gain (Loss) on Repurchase of Debt Instrument			800,000
Component of Convertible Debt, Transaction Expense, Early Extinguishment			500,000
Payments for Repurchase of Redeemable Convertible Preferred Stock, Principle			74,800,000
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt			300,000
Interest Expense			400,000
Payments for Repurchase of Redeemable Convertible Preferred Stock			$ 75,200,000

Stockholders' Equity Stockholde

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) shares in Thousands	Sep. 30, 2018shares
Class of Stock [Line Items]
Shares Reserved (in shares)	1,953
Shares Available to Issue (in shares)	1,405
Options Outstanding (in shares)	1,658
Performance Awards Outstanding (in shares)	526
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)	1,435
Performance Awards Outstanding (in shares)	297
2017 Plan [Member]
Class of Stock [Line Items]
Shares Reserved (in shares)	1,953
Shares Available to Issue (in shares)	1,405
Options Outstanding (in shares)	223
Performance Awards Outstanding (in shares)	229

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details)	Sep. 01, 2018USD ($)$ / shares	Jun. 01, 2018USD ($)$ / shares	May 15, 2018	Mar. 01, 2018USD ($)$ / shares	Sep. 01, 2017USD ($)$ / shares	Jun. 01, 2017USD ($)$ / shares	Mar. 01, 2017USD ($)$ / shares	Sep. 30, 2018USD ($)director$ / sharesshares	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017USD ($)$ / shares	Sep. 30, 2018USD ($)director$ / sharesshares	Sep. 30, 2017USD ($)$ / shares	May 16, 2018USD ($)	Dec. 31, 2017$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares								$ 0.01				$ 0.01			$ 0.01
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value | $														$ 25,000
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value | $												$ 88,205
Shares Reserved (in shares)								1,953,000				1,953,000
Shares Available to Issue (in shares)								1,405,000				1,405,000
Options Outstanding (in shares)								1,658,000				1,658,000
Performance Awards Outstanding (in shares)								526,000				526,000
Weighted aerage grant date fair value (in usd per share) | $ / shares												$ 22.47
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross												3,926
Number of directors | director								3				3
Directors compensation expense | $								$ 133,000			$ 90,000	$ 336,000	$ 271,000
Stock repurchase program, authorized amount | $								$ 26,000,000				$ 26,000,000
Dividends declared per common share (in dollars per Share) | $ / shares	$ 0.075	$ 0.075		$ 0.075	$ 0.050	$ 0.05	$ 0.05	$ 0.075			$ 0.05	$ 0.225	$ 0.150
Dividends | $	$ 1,436,000	$ 1,433,000		$ 1,207,000	$ 835,000	$ 835,000	$ 833,000
Share-Based Compensation Aggrangement, By Share-Based Payment Award, Equity Instrument Other Than Options, Percent Represented By Relative Shareholder Return Performance								50.00%
Risk-free interest rate								1.72%	1.61%	1.44%
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]
Dividend yield												0.01%
Shares purchased through Employee Stock Purchase Plan (in Shares)								12,506				36,947
Weighted average purchase price of ESPP shares purchased during the period (in Dollars per share) | $ / shares								$ 18.32				$ 20.46
Share-based compensation expense | $								$ 58,000			$ 60,000	$ 208,000	$ 204,000
Expected volatility												20.89%
Expected holding period (years)								9 months	6 months	3 months
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense | $								$ 215,000			174,000	$ 681,000	547,000
Stock Granted, Value, Share-based Compensation, Net of Forfeitures | $								$ 2,200,000
Weighted aerage grant date fair value (in usd per share) | $ / shares												$ 25.18
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period								86,260
Restricted Stock | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period								3 years
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield												1.18%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage												20.00%
Share-based compensation expense | $								$ 238,000			335,000	$ 955,000	1,154,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period								5 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period								10 years
Stock Granted, Value, Share-based Compensation, Net of Forfeitures | $								$ 1,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross								212,853
Grants in period, weighted average exercise price (in dollars per share) | $ / shares								$ 25.43
Expected volatility												27.08%
Risk-free interest rate												2.65%
Expected holding period (years)												5 years
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								113,320
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense | $								$ 344,000			$ 208,000	$ 964,000	$ 465,000
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value | $								$ 2,900,000
Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Annual Vesting Percentage			50.00%
Share-based Compensation Award, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Annual Vesting Percentage			25.00%
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)								1,435,000				1,435,000
Performance Awards Outstanding (in shares)								297,000				297,000
Cancelled shares (in shares)												289,000
2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)								1,953,000				1,953,000
Shares Available to Issue (in shares)								1,405,000				1,405,000
Options Outstanding (in shares)								223,000				223,000
Performance Awards Outstanding (in shares)								229,000				229,000

Stockholders' Equity (ESPP) (De

Stockholders' Equity (ESPP) (Details) - USD ($) $ in Thousands	3 Months Ended					9 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		1.72%	1.61%	1.44%
Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.83%
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 58			$ 60	$ 208	$ 204
Dividend yield						0.01%
Expected volatility						20.89%
Expected holding period (years)		9 months	6 months	3 months
ESPP | Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected holding period (years)	1 year

Stockholders' Equity (AOCI) (De

Stockholders' Equity (AOCI) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Equity [Abstract]
Beginning balance	$ 0
Decrease in net unrealized gains associated with available-for-sale securities of the trusts	(34)
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	34
Ending balance	$ 0

Stockholders' Equity (Weighted

Stockholders' Equity (Weighted Average Assumptions) (Details) - $ / shares	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	1.72%	1.61%	1.44%
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield				1.18%
Expected volatility				27.08%
Risk-free interest rate				2.65%
Expected holding period (years)				5 years
Black-Scholes value (in dollars per share)	$ 6.38			$ 6.38

Stockholders' Equity Cash Divid

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands	Sep. 01, 2018	Jun. 01, 2018	Mar. 01, 2018	Sep. 01, 2017	Jun. 01, 2017	Mar. 01, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.075	$ 0.050	$ 0.05	$ 0.05	$ 0.075	$ 0.05	$ 0.225	$ 0.150
Dividends	$ 1,436	$ 1,433	$ 1,207	$ 835	$ 835	$ 833

Earnings Per Share (EPS Computa

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Less: Earnings allocated to unvested restricted stock	$ 2,200	$ 3,038	$ 14,303	$ 14,532
Income attributable to common stockholders	(11)	(10)	(79)	(52)
Income attributable to common stockholders	$ 2,189	$ 3,028	$ 14,224	$ 14,480
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	19,060	16,476	17,701	16,575
Effect of dilutive securities, Stock options (in shares)	101	335	123	332
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	0	787	449	980
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	19,161	17,598	18,273	17,887
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.11	$ 0.18	$ 0.80	$ 0.87
Continuing operations (in dollars per Share)	$ 0.11	$ 0.17	$ 0.78	$ 0.81
Antidilutive securities excluded from computation of diluted EPS	1,065	455	1,041	320

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Revenues from continuing operations	$ 64,241	$ 61,054	$ 201,475	$ 193,063
Operating Income (Loss)	10,265	8,945	37,373	36,535
Income before income taxes	3,387	4,560	19,368	23,815
Total assets	948,720		948,720		$ 921,533
Funeral
Segment Reporting Information [Line Items]
Revenues from continuing operations	49,843	47,329	156,969	150,279
Operating Income (Loss)	13,644	12,570	45,962	45,951
Income before income taxes	13,417	12,394	45,244	45,414
Total assets	694,995		694,995		665,483
Cemetery
Segment Reporting Information [Line Items]
Revenues from continuing operations	14,398	13,725	44,506	42,784
Operating Income (Loss)	3,470	2,910	12,165	11,288
Income before income taxes	3,560	3,002	12,406	11,609
Total assets	238,546		238,546		251,243
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues from continuing operations	0	0	0	0
Operating Income (Loss)	(6,849)	(6,535)	(20,754)	(20,704)
Income before income taxes	(13,590)	$ (10,836)	(38,282)	$ (33,208)
Total assets	$ 15,179		$ 15,179		$ 4,807

Supplementary Data (Details)

Supplementary Data (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Other current assets:
Other current assets	$ 136	$ 97
Total other current assets	2,798	986
Current portion of long-term debt and capital lease obligations:
Long-term Debt	2,118	16,927
Capital leases	327	324
Total current portion of long-term debt and capital lease obligations	2,445	17,251
Other current liabilities:
Federal income taxes payable	633	1,120
Deferred rent	265	241
Total other current liabilities	898	1,361
Accrued liabilities:
Accrued salaries and wages	1,428	2,643
Accrued incentive compensation	4,505	6,412
Accrued vacation	2,602	2,417
Accrued insurance	1,933	1,832
Accrued interest	7,299	1,271
Accrued ad valorem and franchise taxes	2,099	1,003
Accrued commissions	499	461
Other accrued liabilities	1,300	1,520
Total accrued liabilities	21,665	17,559
Other long-term liabilities:
Deferred rent	765	966
Incentive compensation	1,263	1,287
Contingent consideration	1,127	1,125
Total other long-term liabilities	3,155	3,378
Term Loan [Member] | Credit Agreement [Member]
Current portion of long-term debt and capital lease obligations:
Long-term Debt	0	15,000
Acquisition Debt, Deferred Purchase Price [Member] | Notes Payable, Other Payables [Member]
Current portion of long-term debt and capital lease obligations:
Long-term Debt	2,118	1,927
Federal income taxes receivable
Other current assets:
State income taxes receivable	1,383	0
State income taxes receivable
Other current assets:
State income taxes receivable	$ 1,279	$ 889

Revenue From Contracts With C_3

Revenue From Contracts With Customers (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	$ 60,029	$ 56,904	$ 188,401	$ 179,932
Financial revenues	4,212	4,150	13,074	13,131
Revenue, Net	64,241	61,054	201,475	193,063
Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	33,005	31,188	103,668	99,126
Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	19,589	18,943	61,925	59,585
Cemetery interment rights
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	7,435	6,773	22,808	21,221
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	47,756	45,396	150,357	144,041
Financial revenues	2,087	1,933	6,612	6,238
Revenue, Net	49,843	47,329	156,969	150,279
Funeral | Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	30,231	28,385	94,818	90,392
Funeral | Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	17,525	17,011	55,539	53,649
Funeral | Cemetery interment rights
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	0	0	0	0
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	12,273	11,508	38,044	35,891
Financial revenues	2,125	2,217	6,462	6,893
Revenue, Net	14,398	13,725	44,506	42,784
Cemetery | Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	2,774	2,803	8,850	8,734
Cemetery | Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	2,064	1,932	6,386	5,936
Cemetery | Cemetery interment rights
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue from contracts with customers	7,435	6,773	22,808	21,221
Preneed Cemetery Trust Investments [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Preneed funeral commission income	360	315	974	951
Investment Income, Net	3,034	3,047	9,658	9,783
Preneed trust management fees	334	339	1,015	1,016
Preneed cemetery finance charges	484	449	1,427	1,381
Preneed Cemetery Trust Investments [Member] | Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Preneed funeral commission income	360	315	974	951
Investment Income, Net	1,594	1,481	5,236	4,875
Preneed trust management fees	133	137	402	412
Preneed cemetery finance charges	0	0	0	0
Preneed Cemetery Trust Investments [Member] | Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Preneed funeral commission income	0	0	0	0
Investment Income, Net	1,440	1,566	4,422	4,908
Preneed trust management fees	201	202	613	604
Preneed cemetery finance charges	$ 484	$ 449	$ 1,427	$ 1,381

Revenue From Contracts With C_4

Revenue From Contracts With Customers Deferred Revenue (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	$ (16,815)	$ (15,287)
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts Receivable, Gross, Current	1,400	1,400
Receivables from Preneed Funeral Trusts	3,100	3,200
Deferred preneed cemetery revenue	50,642	54,690
Less: Balances due on undelivered cemetery preneed contracts(2)	(4,486)	(4,594)
Deferred preneed cemetery revenue, net	46,156	50,096
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	8,300	7,900
Deferred preneed cemetery revenue	36,461	34,585
Less: Balances due on undelivered cemetery preneed contracts(2)	(8,308)	(7,934)
Deferred preneed cemetery revenue, net	$ 28,153	$ 26,651

Revenue From Contracts With C_5

Revenue From Contracts With Customers Narrative (Details)	9 Months Ended
	Sep. 30, 2018segment
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of business segments	2
Minimum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service Contract, Term	8 years
Maximum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service Contract, Term	10 years

Senior Notes (Details)

Senior Notes (Details) - USD ($)	May 31, 2018	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Debt Instrument [Line Items]
Repayments of Long-term Lines of Credit			$ 188,000,000	$ 67,300,000
Debt Issuance Costs, Gross		$ 900,000	900,000
Proceeds from the issuance of the 6.625% senior notes			320,125,000	0
Interest Expense, Debt			7,200,000
Amortization of debt discount on senior notes			154,000	0
Amortization of Debt Issuance Costs			420,000	$ 614,000
Senior Notes [Member]
Debt Instrument [Line Items]
Repayments of Long-term Lines of Credit	$ 291,400,000
Debt Issuance Costs, Gross		$ 1,400,000	$ 1,400,000
Stated interest rate percentage		6.625%	6.625%
Debt Instrument, Term			92 months
Debt Instrument, Interest Rate During Period		6.87%	6.69%
Principal amount		$ 325,000,000	$ 325,000,000
Proceeds from the issuance of the 6.625% senior notes	$ 320,100,000
Long-term Debt, Fair Value		331,900,000	331,900,000
Debt Instrument, Discount Rate	1.50%
Debt Instrument, Unamortized Discount		4,900,000	4,900,000
Interest Expense, Debt		5,400,000	7,200,000
Amortization of debt discount on senior notes		116,000	154,000
Amortization of Debt Issuance Costs		$ 33,000	$ 44,000

Senior Notes Carrying value of

Senior Notes Carrying value of the Senior Notes (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $44	$ 0	$ (967,000)
Accumulated Amortization, Debt Issuance Costs	4,518,000	$ 4,442,000
Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount	325,000,000
Debt discount, net of accumulated amortization of $154	(4,721,000)
Debt issuance costs, net of accumulated amortization of $44	(1,323,000)
Carrying value of the Senior Notes	318,956,000
Accumulated amortization, debt discount	38,000
Accumulated Amortization, Debt Issuance Costs	$ 11,000

DIVESTED AND DISCONTINUED OPE_3

DIVESTED AND DISCONTINUED OPERATIONS (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
Revenues	$ 4,712	$ 0
Operating income	1,130	0
Loss recorded for the expired management agreement	(349)	0
Income tax provision	(219)	0
Net income for businesses related to the expired management agreement	$ 562	$ 0