Carriage Services (CSV) 10-Q 1 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 26, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	CARRIAGE SERVICES INC
Entity Central Index Key	0001016281
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		17,812,238
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Current Reporting Status	Yes

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 685	$ 644
Accounts receivable, net	16,794	18,897
Inventories	6,756	6,751
Prepaid and other current assets	1,412	3,011
Total current assets	25,647	29,303
Preneed cemetery trust investments	69,970	62,432
Preneed funeral trust investments	88,696	82,074
Preneed receivables, net	19,458	18,441
Receivables from preneed trusts	17,654	17,073
Property, plant and equipment, net	259,835	260,838
Cemetery property, net	75,427	74,958
Goodwill	303,887	303,887
Intangible and other non-current assets, net	24,360	24,425
Operating lease right-of-use assets	23,485	0
Cemetery perpetual care trust investments	48,969	44,071
Total assets	957,388	917,502
Current liabilities:
Current portion of long-term debt	1,895	2,015
Current portion of finance lease obligations	284	312
Current portion of operating lease obligations	1,541	0
Accounts payable	6,831	9,987
Accrued and other liabilities	21,916	22,644
Total current liabilities	32,467	34,958
Long-term debt, net of current portion	6,307	6,925
Long-term Line of Credit	23,753	26,145
Convertible subordinated notes due 2021	5,835	5,732
Senior notes due 2026	319,418	319,108
Obligations under finance leases, net of current portion	5,999	6,143
Obligations under operating leases, net of current portion	22,673	0
Deferred preneed cemetery revenue	45,540	45,997
Deferred preneed funeral revenue	29,236	28,606
Deferred tax liability	32,572	31,263
Other long-term liabilities	1,920	3,133
Deferred preneed cemetery receipts held in trust	69,970	62,432
Deferred preneed funeral receipts held in trust	88,696	82,074
Care trusts’ corpus	48,442	43,494
Total liabilities	732,828	696,010
Commitments and contingencies
Stockholders’ equity:
Common stock, $.01 par value; 80,000,000 shares authorized and 25,703,490 and 25,837,577 shares issued at December 31, 2018 and June 30, 2019, respectively	258	257
Additional paid-in capital	243,285	243,849
Retained earnings	83,067	71,680
Treasury stock, at cost; 7,625,339 and 8,025,339 at December 31, 2018 and June 30, 2019, respectively	(102,050)	(94,294)
Total stockholders’ equity	224,560	221,492
Total liabilities and stockholders’ equity	$ 957,388	$ 917,502

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
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	25,837,577	25,703,490
Treasury stock, shares	8,025,339	7,625,339

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting Information [Line Items]
Revenues	$ 67,752	$ 63,847	$ 136,833	$ 137,234
Field costs and expenses:
Cemetery property amortization	1,169	891	2,018	1,799
Field depreciation expense	3,059	3,013	6,144	5,878
Regional and unallocated funeral and cemetery costs	3,622	3,267	6,411	6,548
Other expenses	386	354	786	759
Total field costs and expenses	48,502	47,022	95,983	96,221
Gross profit	19,250	16,825	40,850	41,013
Corporate costs and expenses:
General, administrative and other	5,692	6,380	11,304	12,998
Home office depreciation and amortization	369	464	758	907
Total corporate costs and expenses	6,061	6,844	12,062	13,905
Operating income	13,189	9,981	28,788	27,108
Interest expense	(6,296)	(4,743)	(12,624)	(8,478)
Accretion of discount on convertible subordinated notes	(60)	(555)	(117)	(1,715)
Net loss on early extinguishment of debt	0	(936)	0	(936)
Other, net	175	0	162	2
Income before income taxes	7,008	3,747	16,209	15,981
Provision for income taxes	(2,043)	(1,030)	(4,620)	(4,395)
Tax adjustment related to certain discrete items	(103)	30	(202)	517
Total provision for income taxes	$ (2,146)	$ (1,000)	(4,822)	(3,878)
Net income			$ 11,387	$ 12,103
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.27	$ 0.15	$ 0.63	$ 0.71
Continuing operations (in dollars per Share)	0.27	0.15	0.63	0.67
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.15	$ 0.15
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	17,959	17,916	18,008	17,010
Diluted (in Shares)	17,988	18,245	18,043	17,924
Funeral
Segment Reporting Information [Line Items]
Revenues	$ 52,507	$ 48,532	$ 108,670	$ 107,126
Field costs and expenses:
Cost of operating	17,955	17,329	36,052	35,946
Corporate costs and expenses:
Operating income	14,624	12,654	32,700	32,318
Income before income taxes	14,418	12,414	32,279	31,828
Cemetery
Segment Reporting Information [Line Items]
Revenues	15,245	15,315	28,163	30,108
Field costs and expenses:
Cost of operating	22,311	22,168	44,572	45,291
Corporate costs and expenses:
Operating income	4,626	4,171	8,150	8,695
Income before income taxes	4,852	4,254	8,438	8,846
Service Revenue [Member]
Segment Reporting Information [Line Items]
Revenues	34,659	31,972	71,311	70,657
Property and Merchandise [Member]
Segment Reporting Information [Line Items]
Revenues	28,877	27,531	57,456	57,715
Other revenue
Segment Reporting Information [Line Items]
Revenues	4,216	4,344	8,066	8,862
Other revenue | Funeral
Segment Reporting Information [Line Items]
Revenues	2,198	2,213	4,419	4,525
Other revenue | Cemetery
Segment Reporting Information [Line Items]
Revenues	$ 2,018	$ 2,131	$ 3,647	$ 4,337

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Net income	$ 11,387	$ 12,103
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,920	8,584
Provision for losses on accounts receivable	724	883
Stock-based compensation expense	1,103	2,009
Deferred income tax (benefit) expense	1,309	2,044
Amortization of deferred financing costs	189	320
Amortization of capitalized commissions on preneed contracts	277	293
Accretion of discount on convertible subordinated notes	117	1,715
Amortization of debt discount on senior notes	242	38
Net loss on early extinguishment of debt	0	936
Net loss on sale and disposal of other assets	168	45
Other	121	145
Changes in operating assets and liabilities that provided (used) cash:
Accounts and preneed receivables	(1,116)	(779)
Inventories, prepaid and other current assets	1,446	(1,139)
Intangible and other non-current assets	(212)	(102)
Preneed funeral and cemetery trust investments	(5,033)	(5,986)
Accounts payable	(3,156)	(758)
Accrued and other liabilities	61	(964)
Deferred preneed funeral and cemetery revenue	863	2,007
Deferred preneed funeral and cemetery receipts held in trust	4,502	4,887
Net cash provided by operating activities	21,912	26,281
Cash flows from investing activities:
Net proceeds from the sale of other assets	100	0
Capital expenditures	(8,654)	(5,080)
Net cash used in investing activities	(8,554)	(5,080)
Cash flows from financing activities:
Payments against the term loan	0	(127,500)
Borrowings from the credit facility	23,300	96,000
Payments against the credit facility	(25,800)	(188,000)
Payments of Debt Issuance Costs	0	(1,551)
Redemption of the 2.75% convertible subordinated notes	(27)	(75,229)
Payment of transaction costs related to the redemption of the 2.75% convertible subordinated notes	0	(845)
Proceeds from the issuance of the 6.625% senior notes	0	320,125
Payments on other long-term debt and obligations under finance leases	(910)	(828)
Payments on contingent consideration recorded at acquisition date	(162)	(138)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	942	846
Taxes paid on restricted stock vestings and exercise of non-qualified options	(179)	(495)
Dividends paid on common stock	(2,725)	(2,640)
Purchase of treasury stock	(7,756)	0
Net cash provided by (used in) financing activities	(13,317)	18,378
Net increase in cash and cash equivalents	41	39,579
Cash and cash equivalents at beginning of period	644	952
Cash and cash equivalents at end of period	685	40,531
Senior Notes [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of deferred financing costs	68	11
Amortization of debt discount on senior notes	242	38
Cash flows from financing activities:
Payments of Debt Issuance Costs	$ 0	$ (1,367)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common stock	Additional Paid-in Capital	Accumulated Deficit	Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Effect of adoption of topic 606 | Effect of adoption of topic 606	$ 2,131			$ 2,131	$ 0
Beginning balance, shares outstanding at Dec. 31, 2017		16,098,000
Beginning balance, shares outstanding (Effect of adoption of topic 606) at Dec. 31, 2017		16,098,000
Beginning Balance at Dec. 31, 2017	197,656	$ 226	$ 216,158	57,904	(76,632)
Beginning Balance (Effect of adoption of topic 606) at Dec. 31, 2017	199,787	$ 226	216,158	60,035	(76,632)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	9,356			9,356
Isuuance of common stock, shares		91,000
Issuance of common stock		$ 1	307
Exercise of stock options, shares		112,000
Exercise of stock options	320	$ 1	319
Cancellation and retirement of restricted common stock, shares		(15,000)
Cancellation and retirement of restricted common stock and stock options	(296)	$ 0	(296)
Stock-based compensation expense	1,100		1,100
Dividends on common stock	(1,207)		(1,207)
Other, shares		6,000
Other	145		145
Ending balance, shares outstanding at Mar. 31, 2018		16,292,000
Ending Balance at Mar. 31, 2018	209,513	$ 228	216,526	69,391	(76,632)
Beginning balance, shares outstanding at Dec. 31, 2017		16,098,000
Beginning balance, shares outstanding (Effect of adoption of topic 606) at Dec. 31, 2017		16,098,000
Beginning Balance at Dec. 31, 2017	197,656	$ 226	216,158	57,904	(76,632)
Beginning Balance (Effect of adoption of topic 606) at Dec. 31, 2017	199,787	$ 226	216,158	60,035	(76,632)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock	308
Ending balance, shares outstanding at Jun. 30, 2018		19,153,000
Ending Balance at Jun. 30, 2018	239,978	$ 257	244,215	72,138	(76,632)
Beginning balance, shares outstanding at Mar. 31, 2018		16,292,000
Beginning Balance at Mar. 31, 2018	209,513	$ 228	216,526	69,391	(76,632)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	2,747			2,747
Isuuance of common stock, shares		13,000
Issuance of common stock	220		220
Exercise of stock options, shares		27,000
Exercise of stock options	(196)	$ 1	(197)
Cancellation and retirement of restricted common stock, shares		(2,000)
Cancellation and retirement of restricted common stock and stock options	(4)		(4)
Stock-based compensation expense	909		909
Dividends on common stock	(1,433)		(1,433)
Convertible notes exchange, shares		2,823,000
Convertible notes exchange	28,222	$ 28	28,194
Ending balance, shares outstanding at Jun. 30, 2018		19,153,000
Ending Balance at Jun. 30, 2018	239,978	$ 257	244,215	72,138	(76,632)
Beginning balance, shares outstanding at Dec. 31, 2018		18,078,000
Beginning Balance at Dec. 31, 2018	221,492	$ 257	243,849	71,680	(94,294)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	6,525			6,525
Isuuance of common stock, shares		48,000
Issuance of common stock	275	$ 0	275
Exercise of stock options, shares		71,000
Exercise of stock options	472	$ 1	471
Issuance of restricted common stock, shares		0
Issuance of restricted common stock	0	$ 0	0
Cancellation and retirement of restricted common stock, shares		(9,000)
Cancellation and retirement of restricted common stock and stock options	(174)	$ 0	(174)
Stock-based compensation expense	585		585
Dividends on common stock	(1,360)		(1,360)
Other, shares		15,000
Other	294		294
Ending balance, shares outstanding at Mar. 31, 2019		18,203,000
Ending Balance at Mar. 31, 2019	228,109	$ 258	243,940	78,205	(94,294)
Beginning balance, shares outstanding at Dec. 31, 2018		18,078,000
Beginning Balance at Dec. 31, 2018	$ 221,492	$ 257	243,849	71,680	(94,294)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Treasury stock acquired, shares	(400,000)
Ending balance, shares outstanding at Jun. 30, 2019		17,812,000
Ending Balance at Jun. 30, 2019	$ 224,560	$ 258	243,285	83,067	(102,050)
Beginning balance, shares outstanding at Mar. 31, 2019		18,203,000
Beginning Balance at Mar. 31, 2019	228,109	$ 258	243,940	78,205	(94,294)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	4,862			4,862
Isuuance of common stock, shares		17,000
Issuance of common stock	197		197
Cancellation and retirement of restricted common stock, shares		(8,000)
Cancellation and retirement of restricted common stock and stock options	(5)		(5)
Stock-based compensation expense	518		518
Dividends on common stock	(1,365)		(1,365)
Treasury stock acquired, shares		(400,000)
Treasury stock acquired	(7,756)				(7,756)
Ending balance, shares outstanding at Jun. 30, 2019		17,812,000
Ending Balance at Jun. 30, 2019	$ 224,560	$ 258	$ 243,285	$ 83,067	$ (102,050)

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019 , we operated 181 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 80% of our revenue and Cemetery Operations, which currently account for approximately 20% of our revenue. 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, 2018 unless otherwise disclosed herein, and should be read in conjunction therewith. Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation with no effect on our previously reported results of operations, consolidated financial position, or cash flows. Cash and Cash Equivalents We consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Use of Estimates The preparation of our Consolidated Financial Statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue 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 revenue 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 revenue 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. The performance obligation on these atneed contracts for both merchandise and services are bundled as a single performance obligation, as the performance of these obligations occur within a short time frame (usually within a few days) from the time of death to the funeral service. Although our performance activities are transferred in sequence such as, embalming the body, delivering the casket, obtaining service related items like flowers and performing the service, these are all essential to satisfy our contractual obligation to the customer, thus, bundled into a single performance obligation. Revenue is recognized on the date of funeral service, as all performance obligations have been satisfied. 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 Sheet. The performance obligation is satisfied at the date of the service or the delivery of the merchandise as control has transferred to the customer and the benefit has concluded in the following manner: • we have the right to payment; • the customer has title to merchandise; • the deceased has used the merchandise or has been a part of the service; and • the customer directed the use of the merchandise or the plan of the service. 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. For preneed funeral merchandise and service contracts, the performance obligation occurs at the time of need (when death occurs) and revenue is recognized on the date of delivery of merchandise or performance of service. We do not deliver merchandise on preneed contracts or provide service prior to the time of death. The performance obligation for preneed funeral contracts is similar to the elements of the performance obligation of atneed funeral contracts. For preneed funeral services, all preneed funeral contracts are re-written upon the date of death as an atneed contract. The performance obligation is satisfied at the date of the service. 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 Sheet. 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 3 to the Consolidated Financial Statements included herein. 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 Other revenue , as noted in our table of disaggregated revenue in Note 3 to the Consolidated Financial Statements included herein. As of June 30, 2019 , CSV RIA provided these services to one institution, which has custody of approximately 77% 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 subject to refund (charge-back) if the preneed policy is cancelled within a year or if there is an imminent death of beneficiary before the first year anniversary of the policy. We record these insurance commissions as Other revenue , as noted in our table of disaggregated revenue in Note 3 to the Consolidated Financial Statements included herein, when the commission is no longer subject to refund, which is typically one year after the policy is issued. All selling costs incurred pursuant to the sale of the insurance funded preneed contracts are expensed as incurred. Preneed funeral contracts to be funded at maturity by third-party insurance policies totaled $388.2 million at June 30, 2019 and are not recorded on our Consolidated Balance Sheet. Generally, at the time of the sale of either the preneed insurance or preneed trust contract, the intent is that the beneficiary has made a commitment to assign the proceeds to us for the fulfillment of the service and merchandise obligations on the preneed contract at the time of need. However, this commitment is revocable and the proceeds from the policy are portable, so the customer can choose to use an alternative provider at the time of need. Revenue Recognition - Cemetery Operations Our cemetery operations generate revenue 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. The performance obligation on these atneed contracts for cemetery property, merchandise and services are distinct. The performance obligations from the time of death to the disposition of the remains, include delivering cemetery property, unearthing the ground, interring remains and installing merchandise on the cemetery grounds. Each item on the contract is recognized as a distinct good or service. The performance obligation is satisfied and revenue is recognized on the purchase date of the interment right, on the date of the cemetery service, and on the date of delivery of the merchandise (set on cemetery grounds). 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. The performance obligation is satisfied at the date of the service, the purchase of the interment right or the delivery of the merchandise as control has transferred to the customer and the benefit has concluded in the following manner: • we have the right to payment; • the customer has title to merchandise; • the deceased has used the merchandise or has been a part of the service; and • the customer directed the use of the merchandise or the plan of the service. Cemetery arrangements sold prior to death occurring are referred to as preneed cemetery contracts. For preneed cemetery interment rights, the performance obligation is the sale of the interment right and revenue is recognized at the time the contract is signed. Control of cemetery interment rights is transferred to the customer upon execution of the contract as 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. For preneed cemetery merchandise and service, the performance obligation occurs at the time of need (when death occurs) and revenue is recognized on the date of delivery of merchandise or performance of service. We do not deliver merchandise on preneed contracts or provide service prior to the time of death. The performance obligation for preneed cemetery merchandise and service is similar to the elements of the performance obligation of atneed cemetery merchandise and service. 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. Earnings on these installment contracts are not recognized until the time the merchandise is transferred or the service is performed and are recorded as Other revenue , as noted in our table of disaggregated revenue in Note 3 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 Sheet. The earnings from preneed cemetery contracts placed in trust, as well as the trust management fees charged by our CSV RIA are recorded as Other revenue , as noted in our table of disaggregated revenue in Note 3 to the Consolidated Financial Statements included herein. Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable, net and Preneed receivables, net on our Consolidated Balance Sheet. 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 3 to the Consolidated Financial Statements included herein. We sell memorialization merchandise and personalized marker merchandise, such as urns and markers that are supplied by a small number of national providers. We order the memorialized merchandise through a third-party on behalf of our customer. The merchandise and its memorialization is provided by the third-party. We deliver the merchandise after the time of death to the customer upon completion of the memorialization or we set the merchandise on our cemetery grounds. Cemetery property was $75.0 million and $75.4 million , net of accumulated amortization of $37.7 million and $39.7 million at December 31, 2018 and June 30, 2019 , respectively. 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 $0.9 million and $1.2 million for the three months ended June 30, 2018 and 2019 , respectively and $1.8 million and $2.0 million for the six months ended June 30, 2018 and 2019 , respectively. See Note 3 to the Consolidated Financial Statements included herein for additional information on our revenue. 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 Revenue . 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. Preneed Funeral and Cemetery Trust Funds Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIE’s”). In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. We have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus . The investments of such trust funds are classified as available-for-sale and are reported at fair market value; therefore, the unrealized gains and losses, as well as accumulated and undistributed income and realized gains and losses are recorded to Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus on our Consolidated Balance Sheet. Our future obligations to deliver merchandise and services are reported at estimated settlement amounts. Preneed funeral and cemetery trust investments are reduced by the trust investment earnings that we have been allowed to withdraw in certain states prior to maturity. These earnings, along with preneed contract collections not required to be placed in trust, are recorded in Deferred preneed funeral revenue and Deferred preneed cemetery revenue until the service is performed or the merchandise is delivered. In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide for the care and maintenance of the cemeteries and mausoleums. Such trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds. An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of the VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support our position as the primary beneficiary in the majority of our funeral and cemetery trust funds. We determine whether or not the assets in the preneed 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 of the investment due to an other-than-temporary impairment is likewise recorded as a reduction to Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus on our Consolidated Balance Sheet. There will be no impact on earnings unless and until such time that the investment is withdrawn from the trust in accordance with state regulations at an amount that is less than its original basis. See Notes 4, 5 and 7 to the Consolidated Financial Statements herein for additional information related to our trust funds. 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 was $8.5 million and $7.8 million at December 31, 2018 and June 30, 2019 , respectively. We estimate an allowance for doubtful accounts on these receivables based on our historical experience, which amounted to 2.2% and 2.6% of funeral receivables at December 31, 2018 and June 30, 2019 , respectively. In addition, our other funeral receivables not related to funeral services performed were $0.7 million and $0.5 million at December 31, 2018 and June 30, 2019 , respectively. Our cemetery financed receivables totaled $37.2 million and $38.8 million at December 31, 2018 and June 30, 2019 , respectively. The unearned finance charges associated with these receivables were $4.6 million and $4.7 million at December 31, 2018 and June 30, 2019 , 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 4.6% and 3.9% of the total receivables at December 31, 2018 and June 30, 2019 , respectively. See Note 5 to the Consolidated Financial Statements included herein for additional information on cemetery financed receivables. Our cemetery receivables recorded in Accounts Receivable, net also include $1.8 million related to perpetual care income receivables at December 31, 2018 . There were no receivables related to perpetual care income at June 30, 2019 . See Note 7 to the Consolidated Financial Statements included herein for additional information on our perpetual care trust investments. Accounts receivable is comprised of the following at December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Funeral receivables, net of allowance for bad debt of $189 and $205, respectively $ 9,002 $ 8,118 Cemetery receivables, net of allowance for bad debt of $580 and $554, respectively 9,688 8,453 Other receivables 207 223 Accounts receivable, net $ 18,897 $ 16,794 Cemetery receivables recorded in Preneed Receivables, net represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables, net are comprised of the following at December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Cemetery preneed receivables $ 25,568 $ 26,477 Less: unearned finance charges (2,821 ) (2,811 ) Less: allowance for bad debt and contract cancellation (1,228 ) (1,138 ) Less: balances due on undelivered cemetery preneed contracts (3,078 ) (3,070 ) Preneed receivables, net $ 18,441 $ 19,458 Bad debt expense totaled $0.4 million for both the three months ended June 30, 2018 and 2019 and $0.9 million and $0.7 million for the six months ended June 30, 2018 and 2019 , respectively. Capitalized Commissions on Preneed Contracts 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. 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 $144,000 and $139,000 for the three months ended June 30, 2018 and 2019 , respectively and $293,000 and $277,000 for the six months ended June 30, 2018 and 2019 , respectively. 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 9 to the Consolidated Financial Statements included herein for additional information related to our capitalized commissions on preneed contracts. Leases We have operating and finance leases. We lease certain office facilities, certain funeral homes and equipment under operating leases with original terms ranging from one to nineteen years. Many leases include one or more options to renew, some of which include options to extend the leases for up to 26 years. We lease certain funeral homes under finance leases with original terms ranging from ten to forty years. We do not have lease agreements with residual value guarantees, sale-leaseback terms, material restrictive covenants or related parties. We do not have any material sublease arrangements. We determine if an arrangement is a lease at inception based on the facts and circumstances of the agreement. A right-of-use (“ROU”) asset represents our right to use the underlying asset for the lease term and the lease liability represents our obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized on our Consolidated Balance Sheet at the lease commencement date based on the present value of lease payments over the lease term. As our leases do not provide an implicit interest rate, we use our incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The lease terms used to calculate the ROU asset and related lease liability include options to extend the lease when it is reasonably certain that we will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term as an operating expense, while the expense for finance leases (formerly capital leases) is recognized as depreciation expense and interest expense using the accelerated interest method of recognition. Variable lease payment amounts that cannot be determined at the commencement of the lease such as increases in lease payments based on changes in index rates or usage, are not included in the ROU assets or liabilities. These are expensed as incurred and recorded as variable lease expense. We have real estate lease agreements which require payments for lease and non-lease components and account for these as a single lease component. Leases with an initial term of 12 months or less, that do not include an option to renew the underlying asset, are not recorded on our Consolidated Balance Sheet and expense is recognized on a straight-line basis over the lease term. Operating lease ROU assets are included in Operating lease right-of-use assets and operating lease liabilities are included in Current portion of operating lease obligations and Obligations under operating leases, net of current portion on our Consolidated Balance Sheet. Finance lease ROU assets are included in Property, plant and equipment, net and finance lease liabilities are included in Current portion of finance lease obligations and Obligations under finance leases, net of current portion on our Consolidated Balance Sheet. See Notes 2 and 13 to the Consolidated Financial Statements included herein for additional information related to our Leases. Property, Plant and Equipment Property, plant and equipment (including equipment under finance leases ) are stated at cost. The cost 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 finance leases) is computed based on the straight-line method. Property, plant and equipment is comprised of the following at December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Land $ 81,012 $ 80,901 Buildings and improvements 223,646 227,080 Furniture, equipment and automobiles 81,125 83,072 Property, plant and equipment, at cost 385,783 391,053 Less: accumulated depreciation (124,945 ) (131,218 ) Property, plant and equipment, net $ 260,838 $ 259,835 We recorded depreciation expense of approximately $3.5 million and $3.4 million for the three months ended June 30, 2018 and 2019 , respectively and approximately $6.8 million and $6.9 million for the six months ended June 30, 2018 and 2019 , respectively. 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 perform our annual goodwill impairment test as of August 31 st each year. 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, 2018 , 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 six months ended June 30, 2018 and 2019 . Intangible Assets Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets, net on our Consolidated Balance Sheet. 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 perform our annual intangible assets impairment test as of August 31 st each year. 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

Recently Issued Accounting Stan

Recently Issued Accounting Standards	6 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) related to Leases (Topic 842) and subsequent amendments, collectively referred to as (“Topic 842”) to increase transparency and comparability among organizations by requiring the recognition of ROU assets and lease liabilities on the balance sheet for all leases, included operating leases. The ROU asset represents the right to use the underlying asset for the lease term and the lease liability represents the obligation to make lease payments arising from the lease. Finance leases were not impacted by Topic 842, as finance lease liabilities and the corresponding ROU assets were already recorded on the balance sheet under the previous guidance Topic 840, Leases . On January 1, 2019, we adopted Topic 842 using the modified retrospective method for all lease arrangements at the beginning of the period of adoption. Results for reporting periods beginning January 1, 2019 are presented under Topic 842, while prior period amounts have not been adjusted and continue to be reported in accordance with Topic 840. While Topic 842 had a material impact on our Consolidated Balance Sheet, it did not have an impact on our Consolidated Statements of Operations or Cash Flows, or liquidity measures, such as debt covenant ratios. It also did not have a material impact on our effective tax rate for the reporting period. The most significant impact was the recognition of ROU assets and lease liabilities for operating leases. For leases that commenced before the effective date of Topic 842, we elected the permitted practical expedients to not reassess the following: (i) whether any expired or existing contracts contain leases; (ii) the lease classification for any expired or existing leases; and (iii) initial direct costs for any existing leases. We also elected to exclude leases with a term of 12 months or less in the recognized ROU assets and lease liabilities. We have real estate lease agreements which require payments for lease and non-lease components and have elected to account for these as a single lease component. We have elected the short-term lease recognition exemption for all applicable classes of underlying assets. On January 1, 2019, we recorded operating lease ROU assets of $16.5 million and operating lease liabilities of $17.3 million , related to our real estate and equipment leases, based on the present value of the future lease payments on the date of adoption. Our opening operating lease ROU asset balance included prepaid lease expense and lease incentives on our Consolidated Balance Sheet at December 31, 2018. The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2019 for the adoption of Topic 842 is as follows (in thousands): December 31, 2018 Effect of Adoption of January 1, 2019 Assets Prepaid expenses $ 1,456 $ (148 ) $ 1,308 Operating lease right-of-use assets — 16,470 16,470 $ 16,322 Liabilities Accrued and other liabilities $ 22,644 $ (274 ) $ 22,370 Other long-term liabilities 3,133 (692 ) 2,441 Current portion of operating lease obligations — 2,633 2,633 Obligations under operating leases, net of current portion — 14,655 14,655 $ 16,322 See Note 13 to the Consolidated Financial Statements included herein for the additional disclosures required by Topic 842. We have no material leases in which we are the lessor. Accounting Pronouncements Not Yet Adopted Financial Instruments - Credit Losses In June 2016, the FASB issued ASU, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This ASU applies to all entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The main objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. This amendment replaces the incurred loss impairment methodology in the current standard with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. In May 2019, the FASB issued ASU Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief. The amendments in the ASU provide targeted transition relief that is intended to increase comparability of financial statement information for some entities that otherwise would have measured similar financial instruments using different measurement methodologies. The amendments also decrease costs for some financial statement preparers while providing financial statement users with decision-useful information. This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with earlier application permitted for all entities. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2020 and are currently evaluating the impact the adoption of this new accounting standard will have on our Consolidated Financial Statements.

Revenue From Contracts With Cus

Revenue From Contracts With Customers (Notes)	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue From Contracts With Customers	REVENUE FROM CONTRACTS WITH CUSTOMERS Revenue Our operations are reported in two business segments: Funeral Home Operations and Cemetery Operations. Revenue, disaggregated by major source for each of our reportable segments is as follows (in thousands): Three Months Ended June 30, 2019 Funeral Cemetery Total Services $ 31,931 $ 2,728 $ 34,659 Merchandise 18,378 1,953 20,331 Cemetery property — 8,546 8,546 Other revenue 2,198 2,018 4,216 Total $ 52,507 $ 15,245 $ 67,752 Three Months Ended June 30, 2018 Funeral Cemetery Total Services $ 29,023 $ 2,949 $ 31,972 Merchandise 17,296 2,372 19,668 Cemetery property — 7,863 7,863 Other revenue 2,213 2,131 4,344 Total $ 48,532 $ 15,315 $ 63,847 Six Months Ended June 30, 2019 Funeral Cemetery Total Services $ 65,908 $ 5,403 $ 71,311 Merchandise 38,343 3,731 42,074 Cemetery property — 15,382 15,382 Other revenue 4,419 3,647 8,066 Total $ 108,670 $ 28,163 $ 136,833 Six Months Ended June 30, 2018 Funeral Cemetery Total Services $ 64,587 $ 6,070 $ 70,657 Merchandise 38,014 4,329 42,343 Cemetery property — 15,372 15,372 Other revenue 4,525 4,337 8,862 Total $ 107,126 $ 30,108 $ 137,234 Deferred Revenue Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Contract liabilities: Deferred preneed cemetery revenue $ 50,445 $ 50,064 Less: Balances due on undelivered cemetery preneed contracts (1) (4,448 ) (4,524 ) Deferred preneed cemetery revenue, net $ 45,997 $ 45,540 Deferred preneed funeral revenue $ 36,912 $ 37,566 Less: Balances due on undelivered funeral preneed contracts (2) (8,306 ) (8,330 ) Deferred preneed funeral revenue, net $ 28,606 $ 29,236 (1) $1.4 million and $1.5 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and June 30, 2019, respectively, and $3.1 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at both December 31, 2018 and June 30, 2019. (2) $8.3 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at both December 31, 2018 and June 30, 2019. 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 December 31, 2018 and June 30, 2019 was $4.4 million and $4.5 million for preneed cemetery contracts and $8.3 million for preneed funeral contracts for both periods. 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.

Preneed Trust Investments

Preneed Trust Investments	6 Months Ended
	Jun. 30, 2019
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 Sheet at December 31, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Preneed cemetery trust investments, at market value $ 64,549 $ 72,151 Less: allowance for contract cancellation (2,117 ) (2,181 ) Preneed cemetery trust investments, net $ 62,432 $ 69,970 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 June 30, 2019 , 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 six months ended June 30, 2019 . There are no Level 3 investments in the preneed cemetery trust investment portfolio. See Note 8 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 June 30, 2019 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 $ 9,544 $ — $ — $ 9,544 Fixed income securities: Foreign debt 2 5,688 107 (273 ) 5,522 Corporate debt 2 13,492 603 (526 ) 13,569 Preferred stock 2 13,188 620 (334 ) 13,474 Mortgage-backed securities 2 608 11 (81 ) 538 Common stock 1 28,895 2,141 (3,366 ) 27,670 Mutual funds: Fixed Income 2 1,288 37 (58 ) 1,267 Trust securities $ 72,703 $ 3,519 $ (4,638 ) $ 71,584 Accrued investment income $ 567 $ 567 Preneed cemetery trust investments $ 72,151 Market value as a percentage of cost 98.5 % 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 2,550 Due in five to ten years 9,014 Thereafter 21,539 Total $ 33,103 The cost and fair market values associated with preneed cemetery trust investments at December 31, 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 $ 16,194 $ — $ — $ 16,194 Fixed income securities: Foreign debt 2 3,802 43 (511 ) 3,334 Corporate debt 2 13,987 362 (1,026 ) 13,323 Preferred stock 2 11,068 54 (1,146 ) 9,976 Mortgage-backed securities 2 666 161 (14 ) 813 Common stock 1 24,867 903 (5,436 ) 20,334 Trust securities $ 70,584 $ 1,523 $ (8,133 ) $ 63,974 Accrued investment income $ 575 $ 575 Preneed cemetery trust investments $ 64,549 Market value as a percentage of cost 90.6 % 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 Sheet. In the three and six months ended June 30, 2018 and 2019 , 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 June 30, 2019 , 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 June 30, 2019 are shown in the following table (in thousands): June 30, 2019 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 $ 1,229 $ (37 ) $ 1,161 $ (236 ) $ 2,390 $ (273 ) Corporate debt 1,925 (89 ) 4,571 (437 ) 6,496 (526 ) Preferred stock 553 (6 ) 6,953 (328 ) 7,506 (334 ) Mortgage-backed securities — — 350 (81 ) 350 (81 ) Common stock 11,890 (2,133 ) 2,363 (1,233 ) 14,253 (3,366 ) Mutual Funds: Fixed Income 442 (58 ) — — 442 (58 ) Total temporary impaired securities $ 16,039 $ (2,323 ) $ 15,398 $ (2,315 ) $ 31,437 $ (4,638 ) Our preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2018 are shown in the following table (in thousands): December 31, 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 $ 2,140 $ (245 ) $ 895 $ (266 ) $ 3,035 $ (511 ) Corporate debt 9,918 (813 ) 443 (213 ) 10,361 (1,026 ) Preferred stock 5,253 (399 ) 3,767 (747 ) 9,020 (1,146 ) Mortgage-backed securities — — 51 (14 ) 51 (14 ) Common stock 14,191 (4,012 ) 1,190 (1,424 ) 15,381 (5,436 ) Total temporary impaired securities $ 31,502 $ (5,469 ) $ 6,346 $ (2,664 ) $ 37,848 $ (8,133 ) Preneed cemetery trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Investment income $ 474 $ 414 $ 899 $ 985 Realized gains 18 2,363 871 3,821 Realized losses (750 ) (1,001 ) (1,357 ) (1,636 ) Expenses and taxes (221 ) (407 ) (272 ) (685 ) Net change in deferred preneed cemetery receipts held in trust 479 (1,369 ) (141 ) (2,485 ) $ — $ — $ — $ — Purchases and sales of investments in the preneed cemetery trusts for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Purchases $ (6,882 ) $ (8,186 ) $ (10,258 ) $ (19,812 ) Sales 6,340 10,026 13,899 13,018 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 Sheet at December 31, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Preneed funeral trust investments, at market value $ 84,803 $ 91,459 Less: allowance for contract cancellation (2,729 ) (2,763 ) Preneed funeral trust investments, net $ 82,074 $ 88,696 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 June 30, 2019 , 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 six months ended June 30, 2019 . There are no Level 3 investments in the preneed funeral trust investment portfolio. See Note 8 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 June 30, 2019 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 $ 25,145 $ — $ — $ 25,145 Fixed income securities: U.S treasury debt 1 944 1 (3 ) 942 Foreign debt 2 5,683 106 (264 ) 5,525 Corporate debt 2 13,482 595 (525 ) 13,552 Preferred stock 2 13,543 646 (333 ) 13,856 Mortgage-backed securities 2 698 10 (85 ) 623 Common stock 1 28,227 1,921 (3,258 ) 26,890 Mutual funds: Fixed income 2 1,419 38 (50 ) 1,407 Other investments 2 2,959 — — 2,959 Trust securities $ 92,100 $ 3,317 $ (4,518 ) $ 90,899 Accrued investment income $ 560 $ 560 Preneed funeral trust investments $ 91,459 Market value as a percentage of cost 98.7 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 121 Due in one to five years 3,457 Due in five to ten years 9,164 Thereafter 21,756 Total $ 34,498 The cost and fair market values associated with preneed funeral trust investments at December 31, 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 $ 31,375 $ — $ — $ 31,375 Fixed income securities: U.S. treasury debt 1 1,319 3 (19 ) 1,303 Foreign debt 2 3,748 44 (503 ) 3,289 Corporate debt 2 14,195 294 (1,025 ) 13,464 Preferred stock 2 11,500 54 (1,194 ) 10,360 Mortgage-backed securities 2 772 168 (18 ) 922 Common stock 1 24,803 887 (5,389 ) 20,301 Mutual funds: Fixed income 2 275 — (29 ) 246 Other investments 2 3,006 — — 3,006 Trust securities $ 90,993 $ 1,450 $ (8,177 ) $ 84,266 Accrued investment income $ 537 $ 537 Preneed funeral trust investments $ 84,803 Market value as a percentage of cost 92.6 % 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 Sheet. In the three and six months ended June 30, 2018 and 2019 , 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 June 30, 2019 , 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 June 30, 2019 are shown in the following table (in thousands): June 30, 2019 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 $ — $ — $ 821 $ (3 ) $ 821 $ (3 ) Foreign debt 1,271 (38 ) 1,116 (226 ) 2,387 (264 ) Corporate debt 1,990 (93 ) 4,518 (432 ) 6,508 (525 ) Preferred stock 347 (4 ) 6,924 (329 ) 7,271 (333 ) Mortgage-backed securities 9 — 396 (85 ) 405 (85 ) Common stock 11,905 (2,131 ) 2,267 (1,127 ) 14,172 (3,258 ) Mutual Funds: Fixed income 293 (36 ) 261 (14 ) 554 (50 ) Other Investments 430 — — — 430 — Total temporary impaired securities $ 16,245 $ (2,302 ) $ 16,303 $ (2,216 ) $ 32,548 $ (4,518 ) Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2018 are shown in the following table (in thousands): December 31, 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 $ — $ — $ 1,181 $ (19 ) $ 1,181 $ (19 ) Foreign debt 2,180 (251 ) 850 (252 ) 3,030 (503 ) Corporate debt 9,990 (814 ) 434 (211 ) 10,424 (1,025 ) Preferred stock 5,967 (460 ) 3,673 (734 ) 9,640 (1,194 ) Mortgage-backed securities 11 — 120 (18 ) 131 (18 ) Common stock 14,327 (4,035 ) 1,155 (1,354 ) 15,482 (5,389 ) Mutual funds: Fixed income — — 246 (29 ) 246 (29 ) Total temporary impaired securities $ 32,475 $ (5,560 ) $ 7,659 $ (2,617 ) $ 40,134 $ (8,177 ) Preneed funeral trust investment security transactions recorded in Other, net on the Consolidated Statements of Operations for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Investment income $ 479 $ 409 $ 891 $ 982 Realized gains 11 2,486 2,907 3,806 Realized losses (782 ) (1,007 ) (1,391 ) (424 ) Expenses and taxes (334 ) (513 ) (478 ) (285 ) Net change in deferred preneed funeral receipts held in trust 626 (1,375 ) (1,929 ) (4,079 ) $ — $ — $ — $ — Purchases and sales of investments in the preneed funeral trusts for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Purchases $ (7,153 ) $ (8,436 ) $ (10,439 ) $ (19,195 ) Sales 6,617 10,816 14,212 13,601

Preneed Cemetery Receivables

Preneed Cemetery Receivables	6 Months Ended
	Jun. 30, 2019
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 Other revenue . In substantially all cases, we receive an initial down payment at the time the contract is signed. Our cemetery financed receivables at December 31, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Accounts receivable, including unearned finance charges and allowance for contract cancellations of $2,405 and $2,422, respectively $ 11,676 (1) $ 12,344 (1) Preneed receivables , including unearned finance charges and allowance for contract cancellations of $4,049 and $3,949, respectively 25,568 (2) 26,477 (2) Preneed cemetery financed receivables $ 37,244 $ 38,821 (1) $1.4 million and $1.5 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and June 30, 2019, respectively. (2) $3.1 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at both December 31, 2018 and June 30, 2019. The unearned finance charges associated with these receivables are $4.6 million and $4.7 million at December 31, 2018 and June 30, 2019 , 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 3.9% of the total receivables on recognized sales at June 30, 2019 . 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 six months ended June 30, 2019 , the change in the allowance for contract cancellations is as follows (in thousands): June 30, 2019 Beginning balance $ 1,808 Write-offs and cancellations (468 ) Provision 352 Ending balance $ 1,692 The aging of preneed cemetery financed receivables as of June 30, 2019 is 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 $ 543 $ 325 $ 97 $ 1,036 $ 2,001 $ 27,078 $ 29,079 Deferred revenue 217 128 28 271 644 9,098 9,742 Total $ 760 $ 453 $ 125 $ 1,307 $ 2,645 $ 36,176 $ 38,821

Receivables from Preneed Trusts

Receivables from Preneed Trusts	6 Months Ended
	Jun. 30, 2019
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, 2018 and June 30, 2019 , receivables from preneed trusts are as follows (in thousands): December 31, 2018 June 30, 2019 Preneed trust funds, at cost $ 17,601 $ 18,200 Less: allowance for contract cancellation (528 ) (546 ) Receivables from preneed trusts, net $ 17,073 $ 17,654 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 June 30, 2019 and December 31, 2018 . 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 June 30, 2019 is as follows (in thousands): Historical Cost Basis Fair Value Cash and cash equivalents $ 4,382 $ 4,382 Fixed income investments 11,266 11,266 Mutual funds and common stocks 2,547 2,606 Annuities 5 5 Total $ 18,200 $ 18,259 The composition of the preneed trust funds at December 31, 2018 is as follows (in thousands): Historical Cost Basis Fair Value Cash and cash equivalents $ 4,172 $ 4,172 Fixed income investments 10,668 10,668 Mutual funds and common stocks 2,755 2,709 Annuities 6 6 Total $ 17,601 $ 17,555

Cemetery Perpetual Care Trust I

Cemetery Perpetual Care Trust Investments	6 Months Ended
	Jun. 30, 2019
Cemetery Perpetual Care Trust Investments [Abstract]
CEMETERY PERPETUAL CARE TRUST INVESTMENTS	CEMETERY PERPETUAL CARE TRUST INVESTMENTS Care trusts’ corpus on our Consolidated Balance Sheet represents the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Trust assets, at market value $ 44,071 $ 48,969 Obligations due from trust (577 ) (527 ) Care trusts’ corpus $ 43,494 $ 48,442 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 Other revenue. Trust management fees charged by CSV RIA are included in revenue in the period in which they are earned. At June 30, 2019 , 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 six months ended June 30, 2019 . There are no Level 3 investments in the cemetery perpetual care trust investment portfolio. See Note 8 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 June 30, 2019 (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 5,113 $ — $ — $ 5,113 Fixed income securities: Foreign debt 2 4,239 81 (196 ) 4,124 Corporate debt 2 9,807 499 (384 ) 9,922 Preferred stock 2 10,162 432 (240 ) 10,354 Mortgage-backed securities 2 379 6 (50 ) 335 Common stock 1 17,760 1,169 (2,063 ) 16,866 Mutual funds: Fixed Income 2 1,855 60 (64 ) 1,851 Trust securities $ 49,315 $ 2,247 $ (2,997 ) $ 48,565 Accrued investment income $ 404 $ 404 Cemetery perpetual care investments $ 48,969 Market value as a percentage of cost 98.5 % 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 1,996 Due in five to ten years 6,497 Thereafter 16,242 Total $ 24,735 The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2018 (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 11,144 $ — $ — $ 11,144 Fixed income securities: Foreign debt 2 2,872 27 (385 ) 2,514 Corporate debt 2 9,956 227 (730 ) 9,453 Preferred stock 2 8,141 37 (820 ) 7,358 Mortgage-backed securities 2 417 101 (9 ) 509 Common stock 1 15,562 542 (3,395 ) 12,709 Trust securities $ 48,092 $ 934 $ (5,339 ) $ 43,687 Accrued investment income $ 384 $ 384 Cemetery perpetual care investments $ 44,071 Market value as a percentage of cost 90.8 % 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 six months ended June 30, 2018 and 2019 , 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 June 30, 2019 , 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 June 30, 2019 are shown in the following table (in thousands): June 30, 2019 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 $ 995 $ (29 ) $ 811 $ (167 ) $ 1,806 $ (196 ) Corporate debt 1,464 (80 ) 3,273 (304 ) 4,737 (384 ) Preferred stock 969 (16 ) 4,816 (224 ) 5,785 (240 ) Mortgage-backed securities — — 219 (50 ) 219 (50 ) Common stock 7,671 (1,335 ) 1,473 (728 ) 9,144 (2,063 ) Mutual Funds: Fixed Income 533 (64 ) — — 533 (64 ) Total temporary impaired securities $ 11,632 $ (1,524 ) $ 10,592 $ (1,473 ) $ 22,224 $ (2,997 ) Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended December 31, 2018 are shown in the following table (in thousands): December 31, 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 $ 1,619 $ (189 ) $ 639 $ (196 ) $ 2,258 $ (385 ) Corporate debt 7,006 (587 ) 301 (143 ) 7,307 (730 ) Preferred stock 3,586 (279 ) 2,787 (541 ) 6,373 (820 ) Mortgage-backed securities — — 32 (9 ) 32 (9 ) Common stock 9,010 (2,557 ) 733 (838 ) 9,743 (3,395 ) Total temporary impaired securities $ 21,221 $ (3,612 ) $ 4,492 $ (1,727 ) $ 25,713 $ (5,339 ) Perpetual care trust investment security transactions recorded in Other, net on our Consolidated Statements of Operations for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Realized gains $ 22 $ 670 $ 304 $ 1,024 Realized losses (312 ) (270 ) (526 ) (441 ) Net change in care trusts’ corpus 290 (400 ) 222 (583 ) Total $ — $ — $ — $ — Perpetual care trust investment security transactions recorded in Other revenue for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Investment income $ 1,463 $ 1,107 $ 2,996 $ 2,194 Realized gains (losses), net (398 ) 10 (715 ) (280 ) Total $ 1,065 $ 1,117 $ 2,281 $ 1,914 Purchases and sales of investments in the perpetual care trusts for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Purchases $ (4,742 ) $ (5,117 ) $ (6,670 ) $ (14,274 ) Sales 4,431 6,278 9,397 7,980

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2019
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 $6.4 million at June 30, 2019 based on the last traded or broker quoted price. The fair value of the 6.625% senior notes due 2026 was approximately $334.8 million at June 30, 2019 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 Sheet as having met the criteria for fair value measurement. As of June 30, 2019 , 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 4 and 7 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	6 Months Ended
	Jun. 30, 2019
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, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Prepaid agreements not-to-compete, net of accumulated amortization of $6,672 and $7,008, respectively $ 4,048 $ 3,794 Tradenames 17,635 17,635 Capitalized commissions on preneed contracts, net of accumulated amortization of $569 and $846, respectively 2,717 2,754 Other 25 177 Intangible and other non-current assets, net $ 24,425 $ 24,360 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 $153,000 and $168,000 for the three months ended June 30, 2018 and 2019 , respectively and $292,000 and $336,000 for the six months ended June 30, 2018 and 2019 , respectively. Our tradenames have indefinite lives and therefore are not amortized. 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. 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 $144,000 and $139,000 for the three months ended June 30, 2018 and 2019 , respectively and $293,000 and $277,000 for the six months ended June 30, 2018 and 2019 , respectively.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT On May 31, 2018, we completed the issuance of $325.0 million in aggregate principal amount of our 6.625% Senior Notes due 2026 (the “Senior Notes”) and related guarantees in a private offering under Rule 144A and Regulation S of the Securities Act. See Note 12 to the Consolidated Financial Statements included herein for further discussion of our 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 secured credit facility, dated as of August 20, 2012 (as amended, the “Former Credit Agreement”). In connection with the repayment in full of all amounts due thereunder, the Former Credit Agreement was retired. On May 31, 2018, we entered into a $150.0 million senior secured revolving credit facility (the “Credit Facility”) with the financial institutions party thereto, as lenders, and Bank of America, N.A., as administrative agent. Our obligations under the 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”). The Credit Facility also contains an accordion provision feature allowing for future increases in the facility size by an additional amount of up to $75.0 million . The Credit Facility matures on May 31, 2023. Our long-term debt consisted of the following at December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Credit Facility $ 27,100 $ 24,600 Acquisition debt 8,940 8,202 Debt issuance costs, net of accumulated amortization of $109 and $216, respectively (955 ) (847 ) Less: current portion (2,015 ) (1,895 ) Total long-term debt $ 33,070 $ 30,060 As of June 30, 2019 , we had outstanding borrowings under the Credit Facility of $24.6 million . We had one letter of credit issued on November 30, 2018 and outstanding under the Credit Facility for approximately $2.0 million , which bears interest at 2.125% and will expire on November 25, 2019. The letter of credit automatically renews annually and secures our obligations under our various self-insured policies. Outstanding borrowings under our Credit Facility bear interest at either a prime rate or a LIBOR rate, plus an applicable margin based upon our leverage ratio. As of June 30, 2019 , the prime rate margin was equivalent to 1.00% and the LIBOR margin was 2.00% . The weighted average interest rate on our Credit Facility was 3.9% and 4.0% for the three and six months ended June 30, 2019 , respectively. The weighted average interest rate on our Former Credit Agreement was 4.2% and 4.0% for the three and six months ended June 30, 2018 , respectively. We have no material assets or operations independent of our subsidiaries. All assets and operations are held and conducted by subsidiaries, each of which have fully and unconditionally guaranteed our obligations under the Credit Facility. Additionally, we do not currently have any significant restrictions on our ability to receive dividends or loans from any Credit Facility Guarantors. We were in compliance with the covenants contained in the Credit Facility as of June 30, 2019 , with a leverage ratio of 5.05 to 1.00 and a fixed charge coverage ratio of 2.15 to 1.00 . Amortization of debt issuance costs related to our Credit Facility was $54,000 and $108,000 for the three and six months ended June 30, 2019 , respectively and amortization of debt issuance costs related to our Former Credit Agreement was $45,000 and $140,000 for the three and six months ended June 30, 2018 , respectively. Acquisition debt consisted of deferred purchase price and promissory notes payable to sellers. Imputed interest expense related to our acquisition debt was $201,000 and $160,000 for the three months ended June 30, 2018 and 2019 , respectively and $425,000 and $329,000 for the six months ended June 30, 2018 and 2019 , respectively.

Convertible Subordinated Notes

Convertible Subordinated Notes	6 Months Ended
	Jun. 30, 2019
Convertible Subordinated Notes [Abstract]
Convertible Subordinated Notes	CONVERTIBLE SUBORDINATED NOTES On March 19, 2014, we issued $143.75 million aggregate principal amount of our 2.75% convertible notes due March 15, 2021 (the “Convertible Notes”). The Convertible Notes have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), and were offered only to “qualified institutional buyers” in compliance with Rule 144A under the Securities Act. The Convertible Notes are governed by an indenture dated as of March 19, 2014 between Wilmington Trust, National Association, as Trustee, and us. 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 privately-negotiated exchanges (the “Exchange”) of approximately $115.0 million in aggregate principal amount of Convertible Notes, which represented 80% of the aggregate principal amount of our Convertible Notes then outstanding, 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. 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 10 to the Consolidated Financial Statements included herein for further discussion of our Former Credit Agreement. On December 24, 2018, we completed privately-negotiated repurchases of an additional $22.4 million in aggregate principal amount of Convertible Notes, which represented 78% of the aggregate principal amount of our Convertible Notes then outstanding for $22.9 million in cash (plus accrued interest of approximately $0.2 million totaling $23.0 million ). The consideration for the repurchases was funded from our Credit Facility. Following these repurchases, the aggregate principal amount of our Convertible Notes outstanding was reduced to $6.3 million . On April 4, 2019, we completed a privately-negotiated repurchase of an additional $25,000 in aggregate principal amount of Convertible Notes then outstanding for $27,163 . The Convertible Notes are general unsecured obligations and are subordinated in the right of payment to all of our existing and future senior indebtedness and equal in right of payment with our other existing and future subordinate indebtedness. 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 June 30, 2019 , is 45.2619 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an adjusted conversion price of approximately $22.09 per share of common stock. The carrying values of the liability and equity components of the Convertible Notes at December 31, 2018 and June 30, 2019 are reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2018 June 30, 2019 Long-term liabilities: Principal amount $ 6,346 $ 6,321 Unamortized discount of liability component (560 ) (443 ) Convertible Notes issuance costs, net of accumulated amortization of $106 and $117, respectively (54 ) (43 ) Carrying value of the liability component $ 5,732 $ 5,835 Carrying value of the equity component $ 789 $ 789 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 Sheet at December 31, 2018 and June 30, 2019 . The fair value of the Convertible Notes, which are Level 2 measurements, was approximately $6.4 million at June 30, 2019 . Interest expense on the Convertible Notes included contractual coupon interest expense of approximately $514,000 and $44,000 for the three months ended June 30, 2018 and 2019 , respectively and approximately $1,502,000 and $87,000 for the six months ended June 30, 2018 and 2019 respectively. Accretion of the discount on the Convertible Notes was approximately $555,000 and $60,000 for the three months ended June 30, 2018 and 2019 , respectively and approximately $1,715,000 and $117,000 for the six months ended June 30, 2018 and 2019, respectively. Amortization of debt issuance costs related to our Convertible Notes was approximately $62,000 and $5,000 for the three months ended June 30, 2018 and 2019 , respectively and approximately $194,000 and $11,000 for the six months ended June 30, 2018 and 2019, respectively. 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 approximately 20 months of the Convertible Notes. The effective interest rate on the unamortized debt discount for both the three and six months ended June 30, 2018 and 2019 was 11.4% . The effective interest rate on the unamortized debt issuance costs for both the three and six months ended June 30, 2018 and 2019 was 3.2% .

Senior Notes (Notes)

Senior Notes (Notes)	6 Months Ended
	Jun. 30, 2019
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. We incurred approximately $1.4 million in transaction costs related to the Senior Notes. See Note 10 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 83 months of the Senior Notes. The effective interest rate on the unamortized debt discount for both the three and six months ended June 30, 2018 and 2019 was 6.87% . The effective interest rate on the unamortized debt issuance costs for both the three and six months ended June 30, 2018 and 2019 was 6.69% . The carrying value of the Senior Notes at December 31, 2018 and June 30, 2019 is reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2018 June 30, 2019 Long-term liabilities: Principal amount $ 325,000 $ 325,000 Debt discount, net of accumulated amortization of $273 and $515, respectively (4,602 ) (4,360 ) Debt issuance costs, net of accumulated amortization of $77 and $145, respectively (1,290 ) (1,222 ) Carrying value of the Senior Notes $ 319,108 $ 319,418 The fair value of the Senior Notes, which are Level 2 measurements, was approximately $334.8 million at June 30, 2019 . Interest expense on the Senior Notes included contractual coupon interest expense of $1.9 million and $5.4 million for the three months ended June 30, 2018 and 2019 , respectively and $1.9 million and $10.8 million for the six months ended June 30, 2018 and 2019 , respectively. Amortization of the debt discount on the Senior Notes was approximately $38,000 and $122,000 for the three months ended June 30, 2018 and 2019 and $38,000 and $242,000 for the six months ended June 30, 2018 and 2019 , respectively. Amortization of debt issuance costs on the Senior Notes was approximately $11,000 and $34,000 for the three months ended June 30, 2018 and 2019 , respectively and approximately $11,000 and $68,000 for the six months ended June 30, 2018 and 2019 , respectively.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
LEASES	LEASES On January 1, 2019, we adopted Topic 842 using the modified retrospective method for all lease arrangements at the beginning of the period of adoption. Results for reporting periods beginning January 1, 2019 are presented under Topic 842, while prior period amounts have not been adjusted and continue to be reported in accordance with Topic 840. On January 1, 2019, we recorded operating lease ROU assets of $16.5 million and operating lease liabilities of $17.3 million , related to real estate and equipment leases, based on the present value of the future lease payments on the date of adoption. The components of lease cost for the three and six months ended June 30, 2019 are as follows (in millions): Classification Three Months Ended June 30, 2019 Six Months Ended June 30, 2019 Operating lease cost Facilities and grounds expense $ 1.0 $ 1.9 Short-term lease cost Facilities and grounds expense $ 0.1 $ 0.2 Finance lease cost: Depreciation of leased assets Depreciation and amortization $ 0.1 $ 0.2 Interest on lease liabilities Interest expense 0.1 0.2 Total finance lease cost 0.2 0.4 Total lease cost $ 1.3 $ 2.5 Variable lease expense was immaterial for the three and six months ended June 30, 2019 . Supplemental cash flow information related to our leases for the six months ended June 30, 2019 is as follows (in millions): Six Months Ended June 30, 2019 Cash paid for operating leases included in operating activities $ 1.9 Cash paid for finance leases included in financing activities 0.4 Right-of-use assets obtained in exchange for new leases for the six months ended June 30, 2019 is as follows (in millions): Six Months Ended June 30, 2019 Right-of-use assets obtained in exchange for new operating lease liabilities (1) $ 8.2 Right-of-use assets obtained in exchange for new finance lease liabilities — (1) During the three months ended June 30, 2019, we modified an existing operating lease to extend the term through 2030. As a result of this modification, we increased our lease liabilities and right-of-use assets by $8.2 million. Supplemental balance sheet information related to leases as of June 30, 2019 is as follows (in millions): Lease Type Balance Sheet Classification June 30, 2019 Operating lease right-of-use assets Operating lease right-of-use assets $ 23.5 Finance lease right-of-use assets (1) Property, plant and equipment, net 5.5 Total right-of-use assets $ 29.0 Operating Current portion of operating lease obligations $ 1.5 Finance Current portion of finance lease obligations 0.3 Total current lease liabilities 1.8 Operating Obligations under operating leases, net of current portion 22.7 Finance Obligations under finance leases, net of current portion 6.0 Total non-current lease liabilities 28.7 Total lease liabilities $ 30.5 (1) Finance lease right-of-use assets are presented net of accumulated depreciation of $1.9 million. The average lease terms and discount rates as of June 30, 2019 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 11.4 8.1 % Finance leases 7.5 8.2 % The aggregate future lease payments for operating and finance leases as of June 30, 2019 are as follows (in millions): Operating Finance Lease payments due: Remainder of 2019 $ 1.9 $ 0.4 2020 3.3 0.8 2021 3.7 0.8 2022 3.3 0.8 2023 3.2 0.8 Thereafter 21.6 7.1 Total lease payments 37.0 10.7 Less: Interest (12.8 ) (4.4 ) Present value of lease liabilities $ 24.2 $ 6.3 As of June 30, 2019 , we had no additional significant operating or finance leases that had not yet commenced.
LEASES	LEASES On January 1, 2019, we adopted Topic 842 using the modified retrospective method for all lease arrangements at the beginning of the period of adoption. Results for reporting periods beginning January 1, 2019 are presented under Topic 842, while prior period amounts have not been adjusted and continue to be reported in accordance with Topic 840. On January 1, 2019, we recorded operating lease ROU assets of $16.5 million and operating lease liabilities of $17.3 million , related to real estate and equipment leases, based on the present value of the future lease payments on the date of adoption. The components of lease cost for the three and six months ended June 30, 2019 are as follows (in millions): Classification Three Months Ended June 30, 2019 Six Months Ended June 30, 2019 Operating lease cost Facilities and grounds expense $ 1.0 $ 1.9 Short-term lease cost Facilities and grounds expense $ 0.1 $ 0.2 Finance lease cost: Depreciation of leased assets Depreciation and amortization $ 0.1 $ 0.2 Interest on lease liabilities Interest expense 0.1 0.2 Total finance lease cost 0.2 0.4 Total lease cost $ 1.3 $ 2.5 Variable lease expense was immaterial for the three and six months ended June 30, 2019 . Supplemental cash flow information related to our leases for the six months ended June 30, 2019 is as follows (in millions): Six Months Ended June 30, 2019 Cash paid for operating leases included in operating activities $ 1.9 Cash paid for finance leases included in financing activities 0.4 Right-of-use assets obtained in exchange for new leases for the six months ended June 30, 2019 is as follows (in millions): Six Months Ended June 30, 2019 Right-of-use assets obtained in exchange for new operating lease liabilities (1) $ 8.2 Right-of-use assets obtained in exchange for new finance lease liabilities — (1) During the three months ended June 30, 2019, we modified an existing operating lease to extend the term through 2030. As a result of this modification, we increased our lease liabilities and right-of-use assets by $8.2 million. Supplemental balance sheet information related to leases as of June 30, 2019 is as follows (in millions): Lease Type Balance Sheet Classification June 30, 2019 Operating lease right-of-use assets Operating lease right-of-use assets $ 23.5 Finance lease right-of-use assets (1) Property, plant and equipment, net 5.5 Total right-of-use assets $ 29.0 Operating Current portion of operating lease obligations $ 1.5 Finance Current portion of finance lease obligations 0.3 Total current lease liabilities 1.8 Operating Obligations under operating leases, net of current portion 22.7 Finance Obligations under finance leases, net of current portion 6.0 Total non-current lease liabilities 28.7 Total lease liabilities $ 30.5 (1) Finance lease right-of-use assets are presented net of accumulated depreciation of $1.9 million. The average lease terms and discount rates as of June 30, 2019 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 11.4 8.1 % Finance leases 7.5 8.2 % The aggregate future lease payments for operating and finance leases as of June 30, 2019 are as follows (in millions): Operating Finance Lease payments due: Remainder of 2019 $ 1.9 $ 0.4 2020 3.3 0.8 2021 3.7 0.8 2022 3.3 0.8 2023 3.2 0.8 Thereafter 21.6 7.1 Total lease payments 37.0 10.7 Less: Interest (12.8 ) (4.4 ) Present value of lease liabilities $ 24.2 $ 6.3 As of June 30, 2019 , we had no additional significant operating or finance leases that had not yet commenced.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Notes)	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Faria, et al. v. Carriage Funeral Holdings, Inc., Superior Court of California, Contra Costa County, Case No. MSC18-00606. On March 26, 2018, six Plaintiffs filed a putative class action against Carriage Funeral Holdings, Inc., our subsidiary, their alleged employer, on behalf of themselves and all similarly situated current and former employees. Plaintiffs seek monetary damages and claim that Carriage Funeral Holdings, Inc. failed to pay minimum wages, provide meal and rest breaks, provide accurately itemized wage statements, reimburse employees for required expenses, and provide wages when due. Plaintiffs also claim that Carriage Funeral Holdings, Inc. violated California Business and Professions Code §17200 et seq. On June 5, 2018, Plaintiffs filed a First Amended Complaint to add a claim under the California Private Attorney General Act. On October 23, 2018, the parties mediated this matter and executed a Memorandum of Understanding for class settlement. In February 2019, a Class Action Settlement Agreement was fully executed, which was preliminarily approved by the Court. The class claims process is underway. At December 31, 2018, we accrued $650,000 for the estimated settlement amount related to this case. At June 30, 2019 , the amount accrued remains adequate.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS ’ EQUITY Stock-Based Compensation Plans During the six months ended June 30, 2019 , 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, however, 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 June 30, 2019 is as follows (shares in thousands): Shares Shares Options Performance Awards Outstanding (2) Amended and Restated 2006 Plan — — 945 — 2017 Plan 2,705 (1) 1,906 152 497 Total 2,705 1,906 1,097 497 (1) Amount includes approximately 1,150,000 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 We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for restricted stock awards of $220,000 and $211,000 , for the three months ended June 30, 2018 and 2019 , respectively and $465,000 and $428,000 for the six months ended June 30, 2018 and 2019 , respectively. As of June 30, 2019 , we had approximately $1.8 million of total unrecognized compensation costs related to unvested restricted stock awards, which are expected to be recognized over a weighted average period of approximately 1.9 years. Stock Options We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for stock options of $236,000 and $149,000 , for the three months ended June 30, 2018 and 2019 , respectively and $716,000 and $353,000 for the six months ended June 30, 2018 and 2019 , respectively. Performance Awards We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for performance awards of $344,000 and $58,000 for the three months ended June 30, 2018 and 2019 , respectively and $620,000 and $77,000 for the six months ended June 30, 2018 and 2019 , respectively. Employee Stock Purchase Plan We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for the ESPP totaling approximately $53,000 and $61,000 for the three months ended June 30, 2018 and 2019 , respectively and $150,000 and $166,000 for the six months ended June 30, 2018 and 2019 , respectively. Director Compensation We recorded stock-based compensation expense, which is included in General, administrative and other expenses , related to annual retainers and common stock awards of $118,000 and $114,000 for the three months ended June 30, 2018 and 2019 , respectively and $202,000 and $228,000 for the six months ended June 30, 2018 and 2019 , respectively. Share Repurchase During the six months ended June 30, 2019 , we repurchased 400,000 shares of common stock for a total cost of $7.8 million at an average cost of $19.39 per share pursuant to our share repurchase program. At June 30, 2019 , we had approximately $0.6 million available for repurchases under our share repurchase program. Cash Dividends During the six months ended June 30, 2018 and 2019 , our Board declared the following dividends payable on the dates below (in millions, except per share amounts): 2018 Per Share Dollar Value March 1 st $ 0.075 $ 1.2 June 1 st $ 0.075 $ 1.4 2019 Per Share Dollar Value March 1 st $ 0.075 $ 1.4 June 3 rd $ 0.075 $ 1.4 Accumulated other comprehensive income Our components of accumulated other comprehensive income are as follows (in millions): Accumulated Other Comprehensive Income Balance at December 31, 2018 $ — Decrease in net unrealized gains associated with available-for-sale securities of the trusts (3.1 ) Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus 3.1 Balance at June 30, 2019 $ —

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2019
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 six months ended June 30, 2018 and 2019 (in thousands, except per share data): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Numerator for basic and diluted earnings per share: Net income $ 2,747 $ 4,862 $ 12,103 $ 11,387 Less: Earnings allocated to unvested restricted stock (14 ) (21 ) (67 ) (52 ) Income attributable to common stockholders $ 2,733 $ 4,841 $ 12,036 $ 11,335 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 17,916 17,959 17,010 18,008 Effect of dilutive securities: Stock options 212 29 240 35 Convertible Notes 117 — 674 — Denominator for diluted earnings per common share - weighted average shares outstanding 18,245 17,988 17,924 18,043 Basic earnings per common share: $ 0.15 $ 0.27 $ 0.71 $ 0.63 Diluted earnings per common share: $ 0.15 $ 0.27 $ 0.67 $ 0.63 The fully diluted weighted average shares outstanding for the three and six months ended June 30, 2018 and the corresponding calculation of fully diluted earnings per share, include approximately 117,000 and 674,000 shares, respectively 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 and six months ended June 30, 2019 , there were no shares that would have been issued upon conversion under the if-converted method. For the three and six months ended June 30, 2018 , approximately 645,000 and 600,000 stock options, respectively 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 six months ended June 30, 2019 , approximately 1,094,000 and 1,200,000 stock options, respectively were excluded from the computation of diluted earnings per share because the inclusion of such stock options would result in an antidilutive effect.

Major Segments of Business

Major Segments of Business	6 Months Ended
	Jun. 30, 2019
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 revenue, operating income (loss), income (loss) before income taxes and total assets by segment (in thousands): Funeral Cemetery Corporate Consolidated Revenue: Three Months Ended June 30, 2019 $ 52,507 $ 15,245 $ — $ 67,752 Three Months Ended June 30, 2018 48,532 15,315 — 63,847 Six Months Ended June 30, 2019 $ 108,670 $ 28,163 $ — $ 136,833 Six Months Ended June 30, 2018 107,126 30,108 — 137,234 Operating income (loss): Three Months Ended June 30, 2019 $ 14,624 $ 4,626 $ (6,061 ) $ 13,189 Three Months Ended June 30, 2018 12,654 4,171 (6,844 ) 9,981 Six Months Ended June 30, 2019 $ 32,700 $ 8,150 $ (12,062 ) $ 28,788 Six Months Ended June 30, 2018 32,318 8,695 (13,905 ) 27,108 Income (loss) before income taxes: Three Months Ended June 30, 2019 $ 14,418 $ 4,852 $ (12,262 ) $ 7,008 Three Months Ended June 30, 2018 12,414 4,254 (12,921 ) 3,747 Six Months Ended June 30, 2019 $ 32,279 $ 8,438 $ (24,508 ) $ 16,209 Six Months Ended June 30, 2018 31,828 8,846 (24,693 ) 15,981 Total assets: June 30, 2019 $ 702,202 $ 239,799 $ 15,387 $ 957,388 December 31, 2018 686,470 226,475 4,557 917,502

Supplementary Data

Supplementary Data	6 Months Ended
	Jun. 30, 2019
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, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Prepaid and other current assets: Prepaid expenses $ 1,456 $ 1,300 Federal income taxes receivable 923 — State income taxes receivable 422 — Other current assets 210 112 Total prepaid and other current assets $ 3,011 $ 1,412 Accrued and other liabilities: Accrued salaries and wages $ 4,088 $ 3,948 Accrued incentive compensation 7,395 3,993 Accrued vacation 2,358 2,494 Accrued insurance 3,188 3,992 Accrued interest 1,856 1,928 Accrued ad valorem and franchise taxes 904 1,561 Accrued commissions 441 466 Other accrued liabilities 1,178 1,683 Federal income taxes payable 962 1,851 Deferred rent 274 — Total accrued and other liabilities $ 22,644 $ 21,916 Other long-term liabilities: Deferred rent $ 692 $ — Incentive compensation 1,563 1,249 Contingent consideration 878 671 Total other long-term liabilities $ 3,133 $ 1,920

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS On July 31, 2019, we entered into a second amendment to the Credit Facility. The Amendment increases the amount of proceeds of revolving loans that we are permitted to use for the repurchase of shares of our common stock from $30 million to $50 million . On July 31, 2019, our Board approved a share repurchase program authorizing us to purchase up to an aggregate of $25 million of our common stock in accordance with Rule 10b-18 of the Exchange Act of 1934, as amended. The shares may be purchased from time to time in the open market or in privately negotiated transactions.

Basis Of Presentation And Sum_2

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
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, 2018 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 statement 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, revenue 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 revenue 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 revenue 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. The performance obligation on these atneed contracts for both merchandise and services are bundled as a single performance obligation, as the performance of these obligations occur within a short time frame (usually within a few days) from the time of death to the funeral service. Although our performance activities are transferred in sequence such as, embalming the body, delivering the casket, obtaining service related items like flowers and performing the service, these are all essential to satisfy our contractual obligation to the customer, thus, bundled into a single performance obligation. Revenue is recognized on the date of funeral service, as all performance obligations have been satisfied. 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 Sheet. The performance obligation is satisfied at the date of the service or the delivery of the merchandise as control has transferred to the customer and the benefit has concluded in the following manner: • we have the right to payment; • the customer has title to merchandise; • the deceased has used the merchandise or has been a part of the service; and • the customer directed the use of the merchandise or the plan of the service. 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. For preneed funeral merchandise and service contracts, the performance obligation occurs at the time of need (when death occurs) and revenue is recognized on the date of delivery of merchandise or performance of service. We do not deliver merchandise on preneed contracts or provide service prior to the time of death. The performance obligation for preneed funeral contracts is similar to the elements of the performance obligation of atneed funeral contracts. For preneed funeral services, all preneed funeral contracts are re-written upon the date of death as an atneed contract. The performance obligation is satisfied at the date of the service. 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 Sheet. 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 3 to the Consolidated Financial Statements included herein. 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 Other revenue , as noted in our table of disaggregated revenue in Note 3 to the Consolidated Financial Statements included herein. As of June 30, 2019 , CSV RIA provided these services to one institution, which has custody of approximately 77% 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 subject to refund (charge-back) if the preneed policy is cancelled within a year or if there is an imminent death of beneficiary before the first year anniversary of the policy. We record these insurance commissions as Other revenue , as noted in our table of disaggregated revenue in Note 3 to the Consolidated Financial Statements included herein, when the commission is no longer subject to refund, which is typically one year after the policy is issued. All selling costs incurred pursuant to the sale of the insurance funded preneed contracts are expensed as incurred. Preneed funeral contracts to be funded at maturity by third-party insurance policies totaled $388.2 million at June 30, 2019 and are not recorded on our Consolidated Balance Sheet. Generally, at the time of the sale of either the preneed insurance or preneed trust contract, the intent is that the beneficiary has made a commitment to assign the proceeds to us for the fulfillment of the service and merchandise obligations on the preneed contract at the time of need. However, this commitment is revocable and the proceeds from the policy are portable, so the customer can choose to use an alternative provider at the time of need. Revenue Recognition - Cemetery Operations Our cemetery operations generate revenue 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. The performance obligation on these atneed contracts for cemetery property, merchandise and services are distinct. The performance obligations from the time of death to the disposition of the remains, include delivering cemetery property, unearthing the ground, interring remains and installing merchandise on the cemetery grounds. Each item on the contract is recognized as a distinct good or service. The performance obligation is satisfied and revenue is recognized on the purchase date of the interment right, on the date of the cemetery service, and on the date of delivery of the merchandise (set on cemetery grounds). 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. The performance obligation is satisfied at the date of the service, the purchase of the interment right or the delivery of the merchandise as control has transferred to the customer and the benefit has concluded in the following manner: • we have the right to payment; • the customer has title to merchandise; • the deceased has used the merchandise or has been a part of the service; and • the customer directed the use of the merchandise or the plan of the service. Cemetery arrangements sold prior to death occurring are referred to as preneed cemetery contracts. For preneed cemetery interment rights, the performance obligation is the sale of the interment right and revenue is recognized at the time the contract is signed. Control of cemetery interment rights is transferred to the customer upon execution of the contract as 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. For preneed cemetery merchandise and service, the performance obligation occurs at the time of need (when death occurs) and revenue is recognized on the date of delivery of merchandise or performance of service. We do not deliver merchandise on preneed contracts or provide service prior to the time of death. The performance obligation for preneed cemetery merchandise and service is similar to the elements of the performance obligation of atneed cemetery merchandise and service. 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. Earnings on these installment contracts are not recognized until the time the merchandise is transferred or the service is performed and are recorded as Other revenue , as noted in our table of disaggregated revenue in Note 3 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 Sheet. The earnings from preneed cemetery contracts placed in trust, as well as the trust management fees charged by our CSV RIA are recorded as Other revenue , as noted in our table of disaggregated revenue in Note 3 to the Consolidated Financial Statements included herein. Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable, net and Preneed receivables, net on our Consolidated Balance Sheet. 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 3 to the Consolidated Financial Statements included herein. We sell memorialization merchandise and personalized marker merchandise, such as urns and markers that are supplied by a small number of national providers. We order the memorialized merchandise through a third-party on behalf of our customer. The merchandise and its memorialization is provided by the third-party. We deliver the merchandise after the time of death to the customer upon completion of the memorialization or we set the merchandise on our cemetery grounds. Cemetery property was $75.0 million and $75.4 million , net of accumulated amortization of $37.7 million and $39.7 million at December 31, 2018 and June 30, 2019 , respectively. 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 $0.9 million and $1.2 million for the three months ended June 30, 2018 and 2019 , respectively and $1.8 million and $2.0 million for the six months ended June 30, 2018 and 2019 , respectively. See Note 3 to the Consolidated Financial Statements included herein for additional information on our revenue. 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 Revenue . 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. Preneed Funeral and Cemetery Trust Funds Our preneed and perpetual care trust funds are reported in accordance with the principles of consolidating Variable Interest Entities (“VIE’s”). In the case of preneed trusts, the customers are the legal beneficiaries. In the case of perpetual care trusts, we do not have a right to access the corpus in the perpetual care trusts. We have recognized financial interests of third parties in the trust funds in our financial statements as Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus . The investments of such trust funds are classified as available-for-sale and are reported at fair market value; therefore, the unrealized gains and losses, as well as accumulated and undistributed income and realized gains and losses are recorded to Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus on our Consolidated Balance Sheet. Our future obligations to deliver merchandise and services are reported at estimated settlement amounts. Preneed funeral and cemetery trust investments are reduced by the trust investment earnings that we have been allowed to withdraw in certain states prior to maturity. These earnings, along with preneed contract collections not required to be placed in trust, are recorded in Deferred preneed funeral revenue and Deferred preneed cemetery revenue until the service is performed or the merchandise is delivered. In accordance with respective state laws, we are required to deposit a specified amount into perpetual and memorial care trust funds for each interment right and certain memorials sold. Income from the trust funds is distributed to us and used to provide for the care and maintenance of the cemeteries and mausoleums. Such trust fund income is recognized as revenue when realized by the trust and distributable to us. We are restricted from withdrawing any of the principal balances of these funds. An enterprise is required to perform an analysis to determine whether the enterprise’s variable interest(s) give it a controlling financial interest in a VIE. This analysis identifies the primary beneficiary of a VIE as the enterprise that has both the power to direct the activities of the VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses of the entity that could potentially be significant to the VIE or the right to receive benefits from the entity that could potentially be significant to the VIE. Our analysis continues to support our position as the primary beneficiary in the majority of our funeral and cemetery trust funds. We determine whether or not the assets in the preneed 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 of the investment due to an other-than-temporary impairment is likewise recorded as a reduction to Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus on our Consolidated Balance Sheet. There will be no impact on earnings unless and until such time that the investment is withdrawn from the trust in accordance with state regulations at an amount that is less than its original basis. See Notes 4, 5 and 7 to the Consolidated Financial Statements herein for additional information related to our trust funds. 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 was $8.5 million and $7.8 million at December 31, 2018 and June 30, 2019 , respectively. We estimate an allowance for doubtful accounts on these receivables based on our historical experience, which amounted to 2.2% and 2.6% of funeral receivables at December 31, 2018 and June 30, 2019 , respectively. In addition, our other funeral receivables not related to funeral services performed were $0.7 million and $0.5 million at December 31, 2018 and June 30, 2019 , respectively. Our cemetery financed receivables totaled $37.2 million and $38.8 million at December 31, 2018 and June 30, 2019 , respectively. The unearned finance charges associated with these receivables were $4.6 million and $4.7 million at December 31, 2018 and June 30, 2019 , 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 4.6% and 3.9% of the total receivables at December 31, 2018 and June 30, 2019 , respectively.
Property, Plant and Equipment, Policy	Property, Plant and Equipment Property, plant and equipment (including equipment under finance leases ) are stated at cost. The cost 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 finance 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 perform our annual goodwill impairment test as of August 31 st each year. 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, 2018 , 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 six months ended June 30, 2018 and 2019 .
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 perform our annual goodwill impairment test as of August 31 st each year. 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, 2018 , 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 six months ended June 30, 2018 and 2019 . Intangible Assets Our intangible assets include tradenames resulting from acquisitions and are included in Intangible and other non-current assets, net on our Consolidated Balance Sheet. 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 perform our annual intangible assets impairment test as of August 31 st each year. 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, 2018 , 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 six months ended June 30, 2018 and 2019 . 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 15 to the Consolidated Financial Statements included herein for additional information related to our stock-based compensation plans. Accounting Pronouncements Not Yet Adopted Financial Instruments - Credit Losses In June 2016, the FASB issued ASU, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This ASU applies to all entities holding financial assets and net investment in leases that are not accounted for at fair value through net income. The main objective of the ASU is to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. This amendment replaces the incurred loss impairment methodology in the current standard with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. In May 2019, the FASB issued ASU Financial Instruments – Credit Losses (Topic 326): Targeted Transition Relief. The amendments in the ASU provide targeted transition relief that is intended to increase comparability of financial statement information for some entities that otherwise would have measured similar financial instruments using different measurement methodologies. The amendments also decrease costs for some financial statement preparers while providing financial statement users with decision-useful information. This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with earlier application permitted for all entities. We plan to adopt the provisions of this ASU for our fiscal year beginning January 1, 2020 and are currently evaluating the impact the adoption of this new accounting standard will have on our Consolidated Financial Statements.
Subsequent Events, Policy	Subsequent Events Management evaluated events and transactions during the period subsequent to June 30, 2019 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)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Receivables	Accounts receivable is comprised of the following at December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Funeral receivables, net of allowance for bad debt of $189 and $205, respectively $ 9,002 $ 8,118 Cemetery receivables, net of allowance for bad debt of $580 and $554, respectively 9,688 8,453 Other receivables 207 223 Accounts receivable, net $ 18,897 $ 16,794 Cemetery receivables recorded in Preneed Receivables, net represent payments expected to be received beyond one year from the balance sheet date. Preneed receivables, net are comprised of the following at December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Cemetery preneed receivables $ 25,568 $ 26,477 Less: unearned finance charges (2,821 ) (2,811 ) Less: allowance for bad debt and contract cancellation (1,228 ) (1,138 ) Less: balances due on undelivered cemetery preneed contracts (3,078 ) (3,070 ) Preneed receivables, net $ 18,441 $ 19,458
Property, Plant and Equipment	Property, plant and equipment is comprised of the following at December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Land $ 81,012 $ 80,901 Buildings and improvements 223,646 227,080 Furniture, equipment and automobiles 81,125 83,072 Property, plant and equipment, at cost 385,783 391,053 Less: accumulated depreciation (124,945 ) (131,218 ) Property, plant and equipment, net $ 260,838 $ 259,835

Recently Issued Accounting St_2

Recently Issued Accounting Standards (Tables)	6 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The cumulative effect of changes made to our opening Consolidated Balance Sheet on January 1, 2019 for the adoption of Topic 842 is as follows (in thousands): December 31, 2018 Effect of Adoption of January 1, 2019 Assets Prepaid expenses $ 1,456 $ (148 ) $ 1,308 Operating lease right-of-use assets — 16,470 16,470 $ 16,322 Liabilities Accrued and other liabilities $ 22,644 $ (274 ) $ 22,370 Other long-term liabilities 3,133 (692 ) 2,441 Current portion of operating lease obligations — 2,633 2,633 Obligations under operating leases, net of current portion — 14,655 14,655 $ 16,322

Revenue From Contracts With C_2

Revenue From Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Revenue, disaggregated by major source for each of our reportable segments is as follows (in thousands): Three Months Ended June 30, 2019 Funeral Cemetery Total Services $ 31,931 $ 2,728 $ 34,659 Merchandise 18,378 1,953 20,331 Cemetery property — 8,546 8,546 Other revenue 2,198 2,018 4,216 Total $ 52,507 $ 15,245 $ 67,752 Three Months Ended June 30, 2018 Funeral Cemetery Total Services $ 29,023 $ 2,949 $ 31,972 Merchandise 17,296 2,372 19,668 Cemetery property — 7,863 7,863 Other revenue 2,213 2,131 4,344 Total $ 48,532 $ 15,315 $ 63,847 Six Months Ended June 30, 2019 Funeral Cemetery Total Services $ 65,908 $ 5,403 $ 71,311 Merchandise 38,343 3,731 42,074 Cemetery property — 15,382 15,382 Other revenue 4,419 3,647 8,066 Total $ 108,670 $ 28,163 $ 136,833 Six Months Ended June 30, 2018 Funeral Cemetery Total Services $ 64,587 $ 6,070 $ 70,657 Merchandise 38,014 4,329 42,343 Cemetery property — 15,372 15,372 Other revenue 4,525 4,337 8,862 Total $ 107,126 $ 30,108 $ 137,234
Contract with Customer, Asset and Liability	Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Contract liabilities: Deferred preneed cemetery revenue $ 50,445 $ 50,064 Less: Balances due on undelivered cemetery preneed contracts (1) (4,448 ) (4,524 ) Deferred preneed cemetery revenue, net $ 45,997 $ 45,540 Deferred preneed funeral revenue $ 36,912 $ 37,566 Less: Balances due on undelivered funeral preneed contracts (2) (8,306 ) (8,330 ) Deferred preneed funeral revenue, net $ 28,606 $ 29,236 (1) $1.4 million and $1.5 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at December 31, 2018 and June 30, 2019, respectively, and $3.1 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at both December 31, 2018 and June 30, 2019. (2) $8.3 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at both December 31, 2018 and June 30, 2019.

Preneed Trust Investments (Tabl

Preneed Trust Investments (Tables)	6 Months Ended
	Jun. 30, 2019
Preneed Trust Investments [Abstract]
Components of preneed cemetery trust investments	The components of Preneed cemetery trust investments on our Consolidated Balance Sheet at December 31, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Preneed cemetery trust investments, at market value $ 64,549 $ 72,151 Less: allowance for contract cancellation (2,117 ) (2,181 ) Preneed cemetery trust investments, net $ 62,432 $ 69,970
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, 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 $ 16,194 $ — $ — $ 16,194 Fixed income securities: Foreign debt 2 3,802 43 (511 ) 3,334 Corporate debt 2 13,987 362 (1,026 ) 13,323 Preferred stock 2 11,068 54 (1,146 ) 9,976 Mortgage-backed securities 2 666 161 (14 ) 813 Common stock 1 24,867 903 (5,436 ) 20,334 Trust securities $ 70,584 $ 1,523 $ (8,133 ) $ 63,974 Accrued investment income $ 575 $ 575 Preneed cemetery trust investments $ 64,549 Market value as a percentage of cost 90.6 % The cost and fair market values associated with preneed cemetery trust investments at June 30, 2019 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 $ 9,544 $ — $ — $ 9,544 Fixed income securities: Foreign debt 2 5,688 107 (273 ) 5,522 Corporate debt 2 13,492 603 (526 ) 13,569 Preferred stock 2 13,188 620 (334 ) 13,474 Mortgage-backed securities 2 608 11 (81 ) 538 Common stock 1 28,895 2,141 (3,366 ) 27,670 Mutual funds: Fixed Income 2 1,288 37 (58 ) 1,267 Trust securities $ 72,703 $ 3,519 $ (4,638 ) $ 71,584 Accrued investment income $ 567 $ 567 Preneed cemetery trust investments $ 72,151 Market value as a percentage of cost 98.5 %
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 2,550 Due in five to ten years 9,014 Thereafter 21,539 Total $ 33,103
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 June 30, 2019 are shown in the following table (in thousands): June 30, 2019 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 $ 1,229 $ (37 ) $ 1,161 $ (236 ) $ 2,390 $ (273 ) Corporate debt 1,925 (89 ) 4,571 (437 ) 6,496 (526 ) Preferred stock 553 (6 ) 6,953 (328 ) 7,506 (334 ) Mortgage-backed securities — — 350 (81 ) 350 (81 ) Common stock 11,890 (2,133 ) 2,363 (1,233 ) 14,253 (3,366 ) Mutual Funds: Fixed Income 442 (58 ) — — 442 (58 ) Total temporary impaired securities $ 16,039 $ (2,323 ) $ 15,398 $ (2,315 ) $ 31,437 $ (4,638 ) Our preneed cemetery trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2018 are shown in the following table (in thousands): December 31, 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 $ 2,140 $ (245 ) $ 895 $ (266 ) $ 3,035 $ (511 ) Corporate debt 9,918 (813 ) 443 (213 ) 10,361 (1,026 ) Preferred stock 5,253 (399 ) 3,767 (747 ) 9,020 (1,146 ) Mortgage-backed securities — — 51 (14 ) 51 (14 ) Common stock 14,191 (4,012 ) 1,190 (1,424 ) 15,381 (5,436 ) Total temporary impaired securities $ 31,502 $ (5,469 ) $ 6,346 $ (2,664 ) $ 37,848 $ (8,133 )
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 six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Investment income $ 474 $ 414 $ 899 $ 985 Realized gains 18 2,363 871 3,821 Realized losses (750 ) (1,001 ) (1,357 ) (1,636 ) Expenses and taxes (221 ) (407 ) (272 ) (685 ) Net change in deferred preneed cemetery receipts held in trust 479 (1,369 ) (141 ) (2,485 ) $ — $ — $ — $ —
Purchases and sales of investments in preneed cemetary trusts	Purchases and sales of investments in the preneed cemetery trusts for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Purchases $ (6,882 ) $ (8,186 ) $ (10,258 ) $ (19,812 ) Sales 6,340 10,026 13,899 13,018
Components of preneed funeral trust investments	The components of Preneed funeral trust investments on our Consolidated Balance Sheet at December 31, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Preneed funeral trust investments, at market value $ 84,803 $ 91,459 Less: allowance for contract cancellation (2,729 ) (2,763 ) Preneed funeral trust investments, net $ 82,074 $ 88,696
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 $ 121 Due in one to five years 3,457 Due in five to ten years 9,164 Thereafter 21,756 Total $ 34,498
Cost and fair market values associated with preneed funeral trust investments	The cost and fair market values associated with preneed funeral trust investments at June 30, 2019 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 $ 25,145 $ — $ — $ 25,145 Fixed income securities: U.S treasury debt 1 944 1 (3 ) 942 Foreign debt 2 5,683 106 (264 ) 5,525 Corporate debt 2 13,482 595 (525 ) 13,552 Preferred stock 2 13,543 646 (333 ) 13,856 Mortgage-backed securities 2 698 10 (85 ) 623 Common stock 1 28,227 1,921 (3,258 ) 26,890 Mutual funds: Fixed income 2 1,419 38 (50 ) 1,407 Other investments 2 2,959 — — 2,959 Trust securities $ 92,100 $ 3,317 $ (4,518 ) $ 90,899 Accrued investment income $ 560 $ 560 Preneed funeral trust investments $ 91,459 Market value as a percentage of cost 98.7 % The cost and fair market values associated with preneed funeral trust investments at December 31, 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 $ 31,375 $ — $ — $ 31,375 Fixed income securities: U.S. treasury debt 1 1,319 3 (19 ) 1,303 Foreign debt 2 3,748 44 (503 ) 3,289 Corporate debt 2 14,195 294 (1,025 ) 13,464 Preferred stock 2 11,500 54 (1,194 ) 10,360 Mortgage-backed securities 2 772 168 (18 ) 922 Common stock 1 24,803 887 (5,389 ) 20,301 Mutual funds: Fixed income 2 275 — (29 ) 246 Other investments 2 3,006 — — 3,006 Trust securities $ 90,993 $ 1,450 $ (8,177 ) $ 84,266 Accrued investment income $ 537 $ 537 Preneed funeral trust investments $ 84,803 Market value as a percentage of cost 92.6 %
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 June 30, 2019 are shown in the following table (in thousands): June 30, 2019 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 $ — $ — $ 821 $ (3 ) $ 821 $ (3 ) Foreign debt 1,271 (38 ) 1,116 (226 ) 2,387 (264 ) Corporate debt 1,990 (93 ) 4,518 (432 ) 6,508 (525 ) Preferred stock 347 (4 ) 6,924 (329 ) 7,271 (333 ) Mortgage-backed securities 9 — 396 (85 ) 405 (85 ) Common stock 11,905 (2,131 ) 2,267 (1,127 ) 14,172 (3,258 ) Mutual Funds: Fixed income 293 (36 ) 261 (14 ) 554 (50 ) Other Investments 430 — — — 430 — Total temporary impaired securities $ 16,245 $ (2,302 ) $ 16,303 $ (2,216 ) $ 32,548 $ (4,518 ) Our preneed funeral trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses as of December 31, 2018 are shown in the following table (in thousands): December 31, 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 $ — $ — $ 1,181 $ (19 ) $ 1,181 $ (19 ) Foreign debt 2,180 (251 ) 850 (252 ) 3,030 (503 ) Corporate debt 9,990 (814 ) 434 (211 ) 10,424 (1,025 ) Preferred stock 5,967 (460 ) 3,673 (734 ) 9,640 (1,194 ) Mortgage-backed securities 11 — 120 (18 ) 131 (18 ) Common stock 14,327 (4,035 ) 1,155 (1,354 ) 15,482 (5,389 ) Mutual funds: Fixed income — — 246 (29 ) 246 (29 ) Total temporary impaired securities $ 32,475 $ (5,560 ) $ 7,659 $ (2,617 ) $ 40,134 $ (8,177 )
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 six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Investment income $ 479 $ 409 $ 891 $ 982 Realized gains 11 2,486 2,907 3,806 Realized losses (782 ) (1,007 ) (1,391 ) (424 ) Expenses and taxes (334 ) (513 ) (478 ) (285 ) Net change in deferred preneed funeral receipts held in trust 626 (1,375 ) (1,929 ) (4,079 ) $ — $ — $ — $ —
Purchases and sales of investments in preneed funeral trusts	Purchases and sales of investments in the preneed funeral trusts for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Purchases $ (7,153 ) $ (8,436 ) $ (10,439 ) $ (19,195 ) Sales 6,617 10,816 14,212 13,601

Preneed Cemetery Receivables (T

Preneed Cemetery Receivables (Tables)	6 Months Ended
	Jun. 30, 2019
Preneed Cemetery Receivables [Abstract]
Preneed Cemetery Receivables	June 30, 2019 , the change in the allowance for contract cancellations is as follows (in thousands): June 30, 2019 Beginning balance $ 1,808 Write-offs and cancellations (468 ) Provision 352 Ending balance $ 1,692
Aging of Past Due Financing Receivables	The aging of preneed cemetery financed receivables as of June 30, 2019 is 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 $ 543 $ 325 $ 97 $ 1,036 $ 2,001 $ 27,078 $ 29,079 Deferred revenue 217 128 28 271 644 9,098 9,742 Total $ 760 $ 453 $ 125 $ 1,307 $ 2,645 $ 36,176 $ 38,821

Receivables from Preneed Trus_2

Receivables from Preneed Trusts (Tables)	6 Months Ended
	Jun. 30, 2019
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Trusts	As of December 31, 2018 and June 30, 2019 , receivables from preneed trusts are as follows (in thousands): December 31, 2018 June 30, 2019 Preneed trust funds, at cost $ 17,601 $ 18,200 Less: allowance for contract cancellation (528 ) (546 ) Receivables from preneed trusts, net $ 17,073 $ 17,654
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 June 30, 2019 and December 31, 2018 . 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 June 30, 2019 is as follows (in thousands): Historical Cost Basis Fair Value Cash and cash equivalents $ 4,382 $ 4,382 Fixed income investments 11,266 11,266 Mutual funds and common stocks 2,547 2,606 Annuities 5 5 Total $ 18,200 $ 18,259 The composition of the preneed trust funds at December 31, 2018 is as follows (in thousands): Historical Cost Basis Fair Value Cash and cash equivalents $ 4,172 $ 4,172 Fixed income investments 10,668 10,668 Mutual funds and common stocks 2,755 2,709 Annuities 6 6 Total $ 17,601 $ 17,555

Cemetery Perpetual Care Trust_2

Cemetery Perpetual Care Trust Investments (Tables)	6 Months Ended
	Jun. 30, 2019
Cemetery Perpetual Care Trust Investments [Abstract]
Components of care trusts' corpus	The components of Care trusts’ corpus as of December 31, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Trust assets, at market value $ 44,071 $ 48,969 Obligations due from trust (577 ) (527 ) Care trusts’ corpus $ 43,494 $ 48,442
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 June 30, 2019 (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 5,113 $ — $ — $ 5,113 Fixed income securities: Foreign debt 2 4,239 81 (196 ) 4,124 Corporate debt 2 9,807 499 (384 ) 9,922 Preferred stock 2 10,162 432 (240 ) 10,354 Mortgage-backed securities 2 379 6 (50 ) 335 Common stock 1 17,760 1,169 (2,063 ) 16,866 Mutual funds: Fixed Income 2 1,855 60 (64 ) 1,851 Trust securities $ 49,315 $ 2,247 $ (2,997 ) $ 48,565 Accrued investment income $ 404 $ 404 Cemetery perpetual care investments $ 48,969 Market value as a percentage of cost 98.5 %
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 1,996 Due in five to ten years 6,497 Thereafter 16,242 Total $ 24,735
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, 2018 (in thousands, except percentages): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 11,144 $ — $ — $ 11,144 Fixed income securities: Foreign debt 2 2,872 27 (385 ) 2,514 Corporate debt 2 9,956 227 (730 ) 9,453 Preferred stock 2 8,141 37 (820 ) 7,358 Mortgage-backed securities 2 417 101 (9 ) 509 Common stock 1 15,562 542 (3,395 ) 12,709 Trust securities $ 48,092 $ 934 $ (5,339 ) $ 43,687 Accrued investment income $ 384 $ 384 Cemetery perpetual care investments $ 44,071 Market value as a percentage of cost 90.8 %
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 June 30, 2019 are shown in the following table (in thousands): June 30, 2019 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 $ 995 $ (29 ) $ 811 $ (167 ) $ 1,806 $ (196 ) Corporate debt 1,464 (80 ) 3,273 (304 ) 4,737 (384 ) Preferred stock 969 (16 ) 4,816 (224 ) 5,785 (240 ) Mortgage-backed securities — — 219 (50 ) 219 (50 ) Common stock 7,671 (1,335 ) 1,473 (728 ) 9,144 (2,063 ) Mutual Funds: Fixed Income 533 (64 ) — — 533 (64 ) Total temporary impaired securities $ 11,632 $ (1,524 ) $ 10,592 $ (1,473 ) $ 22,224 $ (2,997 ) Our perpetual care trust investment unrealized losses, their associated fair market values, and the duration of unrealized losses for the periods ended December 31, 2018 are shown in the following table (in thousands): December 31, 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 $ 1,619 $ (189 ) $ 639 $ (196 ) $ 2,258 $ (385 ) Corporate debt 7,006 (587 ) 301 (143 ) 7,307 (730 ) Preferred stock 3,586 (279 ) 2,787 (541 ) 6,373 (820 ) Mortgage-backed securities — — 32 (9 ) 32 (9 ) Common stock 9,010 (2,557 ) 733 (838 ) 9,743 (3,395 ) Total temporary impaired securities $ 21,221 $ (3,612 ) $ 4,492 $ (1,727 ) $ 25,713 $ (5,339 )
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 six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Realized gains $ 22 $ 670 $ 304 $ 1,024 Realized losses (312 ) (270 ) (526 ) (441 ) Net change in care trusts’ corpus 290 (400 ) 222 (583 ) Total $ — $ — $ — $ —
Perpetual care trust investment security transactions recorded in cemetery revenue	Perpetual care trust investment security transactions recorded in Other revenue for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Investment income $ 1,463 $ 1,107 $ 2,996 $ 2,194 Realized gains (losses), net (398 ) 10 (715 ) (280 ) Total $ 1,065 $ 1,117 $ 2,281 $ 1,914
Purchases and sales of investments in perpetual care trusts	Purchases and sales of investments in the perpetual care trusts for the three and six months ended June 30, 2018 and 2019 are as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Purchases $ (4,742 ) $ (5,117 ) $ (6,670 ) $ (14,274 ) Sales 4,431 6,278 9,397 7,980

Intangible and Other Non-Curr_2

Intangible and Other Non-Current Assets (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2018 and June 30, 2019 are as follows (in thousands): December 31, 2018 June 30, 2019 Prepaid agreements not-to-compete, net of accumulated amortization of $6,672 and $7,008, respectively $ 4,048 $ 3,794 Tradenames 17,635 17,635 Capitalized commissions on preneed contracts, net of accumulated amortization of $569 and $846, respectively 2,717 2,754 Other 25 177 Intangible and other non-current assets, net $ 24,425 $ 24,360

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Our long-term debt consisted of the following at December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Credit Facility $ 27,100 $ 24,600 Acquisition debt 8,940 8,202 Debt issuance costs, net of accumulated amortization of $109 and $216, respectively (955 ) (847 ) Less: current portion (2,015 ) (1,895 ) Total long-term debt $ 33,070 $ 30,060

Convertible Subordinated Notes

Convertible Subordinated Notes (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2018 and June 30, 2019 are reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2018 June 30, 2019 Long-term liabilities: Principal amount $ 6,346 $ 6,321 Unamortized discount of liability component (560 ) (443 ) Convertible Notes issuance costs, net of accumulated amortization of $106 and $117, respectively (54 ) (43 ) Carrying value of the liability component $ 5,732 $ 5,835 Carrying value of the equity component $ 789 $ 789

(Tables)

(Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Components of Lease Expense	The components of lease cost for the three and six months ended June 30, 2019 are as follows (in millions): Classification Three Months Ended June 30, 2019 Six Months Ended June 30, 2019 Operating lease cost Facilities and grounds expense $ 1.0 $ 1.9 Short-term lease cost Facilities and grounds expense $ 0.1 $ 0.2 Finance lease cost: Depreciation of leased assets Depreciation and amortization $ 0.1 $ 0.2 Interest on lease liabilities Interest expense 0.1 0.2 Total finance lease cost 0.2 0.4 Total lease cost $ 1.3 $ 2.5 Variable lease expense was immaterial for the three and six months ended June 30, 2019 . Supplemental cash flow information related to our leases for the six months ended June 30, 2019 is as follows (in millions): Six Months Ended June 30, 2019 Cash paid for operating leases included in operating activities $ 1.9 Cash paid for finance leases included in financing activities 0.4 Right-of-use assets obtained in exchange for new leases for the six months ended June 30, 2019 is as follows (in millions): Six Months Ended June 30, 2019 Right-of-use assets obtained in exchange for new operating lease liabilities (1) $ 8.2 Right-of-use assets obtained in exchange for new finance lease liabilities — (1) During the three months ended June 30, 2019, we modified an existing operating lease to extend the term through 2030. As a result of this modification, we increased our lease liabilities and right-of-use assets by $8.2 million. Supplemental balance sheet information related to leases as of June 30, 2019 is as follows (in millions): Lease Type Balance Sheet Classification June 30, 2019 Operating lease right-of-use assets Operating lease right-of-use assets $ 23.5 Finance lease right-of-use assets (1) Property, plant and equipment, net 5.5 Total right-of-use assets $ 29.0 Operating Current portion of operating lease obligations $ 1.5 Finance Current portion of finance lease obligations 0.3 Total current lease liabilities 1.8 Operating Obligations under operating leases, net of current portion 22.7 Finance Obligations under finance leases, net of current portion 6.0 Total non-current lease liabilities 28.7 Total lease liabilities $ 30.5 (1) Finance lease right-of-use assets are presented net of accumulated depreciation of $1.9 million. The average lease terms and discount rates as of June 30, 2019 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 11.4 8.1 % Finance leases 7.5 8.2 %
Maturities of Operating Lease Liabilities	The aggregate future lease payments for operating and finance leases as of June 30, 2019 are as follows (in millions): Operating Finance Lease payments due: Remainder of 2019 $ 1.9 $ 0.4 2020 3.3 0.8 2021 3.7 0.8 2022 3.3 0.8 2023 3.2 0.8 Thereafter 21.6 7.1 Total lease payments 37.0 10.7 Less: Interest (12.8 ) (4.4 ) Present value of lease liabilities $ 24.2 $ 6.3
Maturities of Financing Lease Liabilities	The aggregate future lease payments for operating and finance leases as of June 30, 2019 are as follows (in millions): Operating Finance Lease payments due: Remainder of 2019 $ 1.9 $ 0.4 2020 3.3 0.8 2021 3.7 0.8 2022 3.3 0.8 2023 3.2 0.8 Thereafter 21.6 7.1 Total lease payments 37.0 10.7 Less: Interest (12.8 ) (4.4 ) Present value of lease liabilities $ 24.2 $ 6.3

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Status of Stock Based Compensation Plans	The status of each of the plans at June 30, 2019 is as follows (shares in thousands): Shares Shares Options Performance Awards Outstanding (2) Amended and Restated 2006 Plan — — 945 — 2017 Plan 2,705 (1) 1,906 152 497 Total 2,705 1,906 1,097 497 (1) Amount includes approximately 1,150,000 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.
Dividends Declared	the six months ended June 30, 2018 and 2019 , our Board declared the following dividends payable on the dates below (in millions, except per share amounts): 2018 Per Share Dollar Value March 1 st $ 0.075 $ 1.2 June 1 st $ 0.075 $ 1.4 2019 Per Share Dollar Value March 1 st $ 0.075 $ 1.4 June 3 rd $ 0.075 $ 1.4
Schedule of Accumulated Other Comprehensive Income	Our components of accumulated other comprehensive income are as follows (in millions): Accumulated Other Comprehensive Income Balance at December 31, 2018 $ — Decrease in net unrealized gains associated with available-for-sale securities of the trusts (3.1 ) Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus 3.1 Balance at June 30, 2019 $ —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
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 six months ended June 30, 2018 and 2019 (in thousands, except per share data): Three Months Ended June 30, Six Months Ended June 30, 2018 2019 2018 2019 Numerator for basic and diluted earnings per share: Net income $ 2,747 $ 4,862 $ 12,103 $ 11,387 Less: Earnings allocated to unvested restricted stock (14 ) (21 ) (67 ) (52 ) Income attributable to common stockholders $ 2,733 $ 4,841 $ 12,036 $ 11,335 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 17,916 17,959 17,010 18,008 Effect of dilutive securities: Stock options 212 29 240 35 Convertible Notes 117 — 674 — Denominator for diluted earnings per common share - weighted average shares outstanding 18,245 17,988 17,924 18,043 Basic earnings per common share: $ 0.15 $ 0.27 $ 0.71 $ 0.63 Diluted earnings per common share: $ 0.15 $ 0.27 $ 0.67 $ 0.63

Major Segments of Business (Tab

Major Segments of Business (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Revenue, pre-tax income and total and total assets by segments	The following table presents revenue, operating income (loss), income (loss) before income taxes and total assets by segment (in thousands): Funeral Cemetery Corporate Consolidated Revenue: Three Months Ended June 30, 2019 $ 52,507 $ 15,245 $ — $ 67,752 Three Months Ended June 30, 2018 48,532 15,315 — 63,847 Six Months Ended June 30, 2019 $ 108,670 $ 28,163 $ — $ 136,833 Six Months Ended June 30, 2018 107,126 30,108 — 137,234 Operating income (loss): Three Months Ended June 30, 2019 $ 14,624 $ 4,626 $ (6,061 ) $ 13,189 Three Months Ended June 30, 2018 12,654 4,171 (6,844 ) 9,981 Six Months Ended June 30, 2019 $ 32,700 $ 8,150 $ (12,062 ) $ 28,788 Six Months Ended June 30, 2018 32,318 8,695 (13,905 ) 27,108 Income (loss) before income taxes: Three Months Ended June 30, 2019 $ 14,418 $ 4,852 $ (12,262 ) $ 7,008 Three Months Ended June 30, 2018 12,414 4,254 (12,921 ) 3,747 Six Months Ended June 30, 2019 $ 32,279 $ 8,438 $ (24,508 ) $ 16,209 Six Months Ended June 30, 2018 31,828 8,846 (24,693 ) 15,981 Total assets: June 30, 2019 $ 702,202 $ 239,799 $ 15,387 $ 957,388 December 31, 2018 686,470 226,475 4,557 917,502

Supplementary Data (Tables)

Supplementary Data (Tables)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Balance Sheet Disclosures	The detail of certain balance sheet accounts as of December 31, 2018 and June 30, 2019 (in thousands): December 31, 2018 June 30, 2019 Prepaid and other current assets: Prepaid expenses $ 1,456 $ 1,300 Federal income taxes receivable 923 — State income taxes receivable 422 — Other current assets 210 112 Total prepaid and other current assets $ 3,011 $ 1,412 Accrued and other liabilities: Accrued salaries and wages $ 4,088 $ 3,948 Accrued incentive compensation 7,395 3,993 Accrued vacation 2,358 2,494 Accrued insurance 3,188 3,992 Accrued interest 1,856 1,928 Accrued ad valorem and franchise taxes 904 1,561 Accrued commissions 441 466 Other accrued liabilities 1,178 1,683 Federal income taxes payable 962 1,851 Deferred rent 274 — Total accrued and other liabilities $ 22,644 $ 21,916 Other long-term liabilities: Deferred rent $ 692 $ — Incentive compensation 1,563 1,249 Contingent consideration 878 671 Total other long-term liabilities $ 3,133 $ 1,920

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)funeral_homescemeteriesstates	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)funeral_homescemeteriesstatessegment	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Organization Description and Operations [Line Items]
Depreciation expense	$ 3,400,000	$ 3,500,000	$ 6,900,000	$ 6,800,000
Number of business segments | segment			2
Amortization Of Cemetery Property	$ 1,200,000	900,000	$ 2,000,000	1,800,000
Accounts Receivable, Gross					$ 37,244,000
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	77.00%		77.00%
Accounts receivable, net of allowance for bad debts	$ 16,794,000		$ 16,794,000		18,897,000
Other receivables	223,000		223,000		207,000
Preneed receivables	19,458,000		19,458,000		$ 18,441,000
Bad debt expense			724,000	883,000
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions	$ 2,146,000	$ 1,000,000	$ 4,822,000	$ 3,878,000
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent	29.00%	27.50%	28.50%	27.50%
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	(2.60%)		(2.60%)		(2.20%)
Percent of total receivables which are 120 days or more past due (in Percent)	3.90%		3.90%		4.60%
Amortization of capitalized commissions on preneed contracts	$ 139,000	$ 144,000	$ 277,000	$ 293,000
Accumulated Amortization, Property, Plant, and Equipment	(39,700,000)		(39,700,000)		$ (37,700,000)
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Bad debt expense	400,000	$ 400,000	700,000	$ 900,000
Funeral
Organization Description and Operations [Line Items]
Accounts Receivable, Gross	8,500,000		8,500,000
Accounts receivable, net of allowance for bad debts	8,118,000		8,118,000		9,002,000
Other receivables	500,000		500,000		700,000
Cemetery
Organization Description and Operations [Line Items]
Accounts Receivable, Gross	38,821,000		38,821,000
Accounts receivable, net of allowance for bad debts	8,453,000		8,453,000		9,688,000
Preneed receivables	19,458,000		19,458,000		18,441,000
Allowance for Doubtful Accounts Receivable, Noncurrent	1,138,000		1,138,000		1,228,000
Unearned finance charges associated with receivables	$ 4,700,000		$ 4,700,000		4,600,000
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_homes	181		181
Number of states in which Company operates | states	29		29
Revenue, Percentage	80.00%		80.00%
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	20.00%		20.00%
Perpetual Care Trust Invesments [Member]
Organization Description and Operations [Line Items]
Accounts receivable, net of allowance for bad debts	$ 0		$ 0		$ 1,800,000
Separate Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Separate State Income Tax Returns | states			15
Combined Or Unitary Income Tax Return [Member]
Organization Description and Operations [Line Items]
Number Of States In Which Entity Files Unitary Tax Returns | states			14
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, Amount	$ 388,200,000		$ 388,200,000

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies (PPE) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 391,053		$ 391,053		$ 385,783
Allowance for Doubtful Accounts, Percentage of Accounts Receivable	(2.60%)		(2.60%)		(2.20%)
Provision for losses on accounts receivable			$ 724	$ 883
Property, plant and equipment, gross	$ 75,400		75,400		$ 75,000
Accumulated Amortization, Property, Plant, and Equipment	39,700		39,700		37,700
Amortization Of Cemetery Property	1,200	$ 900	2,000	1,800
Less: accumulated depreciation	(131,218)		(131,218)		(124,945)
Property, plant and equipment, net	259,835		259,835		260,838
Depreciation expense	$ 3,400	$ 3,500	$ 6,900	$ 6,800
Estimated Effective Income Tax Rate Reconciliation, Before Discrete Items, Percent	29.00%	27.50%	28.50%	27.50%
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 80,901		$ 80,901		81,012
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	227,080		227,080		223,646
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	83,072		83,072		81,125
Funeral
Property, Plant and Equipment [Line Items]
Allowance for Doubtful Accounts Receivable, Current	205		205		189
Funeral And Cemetery [Member]
Property, Plant and Equipment [Line Items]
Provision for losses on accounts receivable	400	$ 400	700	$ 900
Cemetery
Property, Plant and Equipment [Line Items]
Unearned finance charges associated with receivables	4,700		4,700		4,600
Allowance for Doubtful Accounts Receivable, Current	554		554		580
Allowance for Doubtful Accounts Receivable, Noncurrent	$ 1,138		$ 1,138		$ 1,228

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies Preneed Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Preneed receivables, net	$ 19,458	$ 18,441
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Cemetery preneed receivables	26,477	25,568
Less: unearned finance charges	(2,811)	(2,821)
Less: allowance for bad debt and contract cancellation	(1,138)	(1,228)
Less: balances due on undelivered cemetery preneed contracts	(3,070)	(3,078)
Preneed receivables, net	$ 19,458	$ 18,441

Recently Issued Accounting St_3

Recently Issued Accounting Standards - Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Operating lease right-of-use assets	$ 23,485	$ 16,470	$ 0
Present value of lease liabilities	$ 24,200	$ 17,300

Revenue From Contracts With C_3

Revenue From Contracts With Customers (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	$ 67,752	$ 63,847	$ 136,833	$ 137,234
Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	34,659	31,972	71,311	70,657
Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	20,331	19,668	42,074	42,343
Cemetery property
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	8,546	7,863	15,382	15,372
Other revenue
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	4,216	4,344	8,066	8,862
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	52,507	48,532	108,670	107,126
Funeral | Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	31,931	29,023	65,908	64,587
Funeral | Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	18,378	17,296	38,343	38,014
Funeral | Cemetery property
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	0	0	0	0
Funeral | Other revenue
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	2,198	2,213	4,419	4,525
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	15,245	15,315	28,163	30,108
Cemetery | Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	2,728	2,949	5,403	6,070
Cemetery | Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	1,953	2,372	3,731	4,329
Cemetery | Cemetery property
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	8,546	7,863	15,382	15,372
Cemetery | Other revenue
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	$ 2,018	$ 2,131	$ 3,647	$ 4,337

Recently Issued Accounting St_4

Recently Issued Accounting Standards - Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid and other current assets	$ 1,300	$ 1,308	$ 1,456
Operating lease right-of-use assets	23,485	16,470	0
Assets	957,388		917,502
Other Liabilities		22,370	22,644
Other long-term liabilities	1,920	2,441	3,133
Current portion of operating lease obligations	1,541	2,633	0
Obligations under operating leases, net of current portion	22,673	14,655	0
Liabilities	$ 732,828		$ 696,010
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid and other current assets		(148)
Operating lease right-of-use assets		16,470
Assets		16,322
Other Liabilities		(274)
Other long-term liabilities		(692)
Current portion of operating lease obligations		2,633
Obligations under operating leases, net of current portion		14,655
Liabilities		$ 16,322

Revenue From Contracts With C_4

Revenue From Contracts With Customers Deferred Revenue (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	$ (17,654)	$ (17,073)
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts Receivable, Gross, Current	1,500	1,400
Receivables from Preneed Funeral Trusts	3,100	3,100
Deferred preneed cemetery revenue	50,064	50,445
Less: Balances due on undelivered cemetery preneed contracts(1)	(4,524)	(4,448)
Deferred preneed cemetery revenue, net	45,540	45,997
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	8,300	8,300
Deferred preneed cemetery revenue	37,566	36,912
Less: Balances due on undelivered cemetery preneed contracts(1)	(8,330)	(8,306)
Deferred preneed cemetery revenue, net	$ 29,236	$ 28,606

Revenue From Contracts With C_5

Revenue From Contracts With Customers Narrative (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)segment	Dec. 31, 2018USD ($)
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of business segments | segment	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
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Less: Balances due on undelivered cemetery preneed contracts(1)	$ (4,524)	$ (4,448)
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Less: Balances due on undelivered cemetery preneed contracts(1)	$ (8,330)	$ (8,306)

Preneed Trust Investments (Comp

Preneed Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, net	$ 69,970,000	$ 62,432,000
Fair value measurements, transfers between Level 1 and Level 2	0
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	72,151,000	64,549,000
Less: allowance for contract cancellation	(2,181,000)	(2,117,000)
Preneed cemetery trust investments, net	$ 69,970,000	$ 62,432,000

Preneed Trust Investments (Cost

Preneed Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 72,703	$ 70,584
Unrealized Gains	3,519	1,523
Unrealized Losses	(4,638)	(8,133)
Fair Market Value	71,584	63,974
Preneed cemetery trust investments	$ 72,151	$ 64,549
Fair market value as a percentage of cost	98.50%	90.60%
Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 666
Unrealized Gains		161
Unrealized Losses		(14)
Fair Market Value		813
Preneed Cemetery Trust Investments [Member] | Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 567	575
Fair Market Value	567	575
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	92,100	90,993
Unrealized Gains	3,317	1,450
Unrealized Losses	(4,518)	(8,177)
Fair Market Value	90,899	84,266
Preneed cemetery trust investments	$ 91,459	$ 84,803
Fair market value as a percentage of cost	98.70%	92.60%
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 560	$ 537
Fair Market Value	560	537
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Cash and money market accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,544	16,194
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	9,544	16,194
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	28,895	24,867
Unrealized Gains	2,141	903
Unrealized Losses	(3,366)	(5,436)
Fair Market Value	27,670	20,334
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Cash and money market accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	25,145	31,375
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	25,145	31,375
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	28,227	24,803
Unrealized Gains	1,921	887
Unrealized Losses	(3,258)	(5,389)
Fair Market Value	26,890	20,301
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	5,688	3,802
Unrealized Gains	107	43
Unrealized Losses	(273)	(511)
Fair Market Value	5,522	3,334
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,492	13,987
Unrealized Gains	603	362
Unrealized Losses	(526)	(1,026)
Fair Market Value	13,569	13,323
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,188	11,068
Unrealized Gains	620	54
Unrealized Losses	(334)	(1,146)
Fair Market Value	13,474	9,976
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	608
Unrealized Gains	11
Unrealized Losses	(81)
Fair Market Value	538
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	5,683	3,748
Unrealized Gains	106	44
Unrealized Losses	(264)	(503)
Fair Market Value	5,525	3,289
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,482	14,195
Unrealized Gains	595	294
Unrealized Losses	(525)	(1,025)
Fair Market Value	13,552	13,464
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,543	11,500
Unrealized Gains	646	54
Unrealized Losses	(333)	(1,194)
Fair Market Value	13,856	10,360
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	698	772
Unrealized Gains	10	168
Unrealized Losses	(85)	(18)
Fair Market Value	$ 623	$ 922

Preneed Trust Investments (Esti

Preneed Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Jun. 30, 2019USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 0
Due in one to five years	2,550
Due in five to ten years	9,014
Thereafter	21,539
Total	$ 33,103

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	Jun. 30, 2019	Dec. 31, 2018
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 16,039	$ 31,502
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,323)	(5,469)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	15,398	6,346
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,315)	(2,664)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	31,437	37,848
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,638)	(8,133)
Available-for-sale Securities, Amortized Cost Basis	72,703	70,584
Unrealized Gains	3,519	1,523
Foreign Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,229	2,140
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(37)	(245)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,161	895
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(236)	(266)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,390	3,035
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(273)	(511)
Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,925	9,918
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(89)	(813)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,571	443
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(437)	(213)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	6,496	10,361
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(526)	(1,026)
Preferred Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	553	5,253
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(6)	(399)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	6,953	3,767
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(328)	(747)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,506	9,020
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(334)	(1,146)
Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	350	51
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(81)	(14)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	350	51
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(81)	(14)
Available-for-sale Securities, Amortized Cost Basis		666
Unrealized Gains		161
Common Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	11,890	14,191
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,133)	(4,012)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,363	1,190
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,233)	(1,424)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	14,253	15,381
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,366)	(5,436)
Mutual Fund [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	442
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(58)
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	442
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(58)
Fair Value, Inputs, Level 1 [Member] | Common stock
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	28,895	24,867
Unrealized Gains	2,141	903
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	13,492	13,987
Unrealized Gains	603	$ 362
Fair Value, Inputs, Level 2 [Member] | Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	608
Unrealized Gains	$ 11

Preneed Trust Investments (Pren

Preneed Trust Investments (Preneed cemetery trust investment security transactions) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Fair value measurements, transfers between Level 1 and Level 2			$ 0
Preneed Cemetery Trust Investments [Member] | Interest Income and Other, Net [Member]
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 414,000	$ 474,000	985,000	$ 899,000
Realized gain, net	2,363,000	18,000	3,821,000	871,000
Realized losses	(1,001,000)	(750,000)	(1,636,000)	(1,357,000)
Expenses and taxes	(407,000)	(221,000)	(685,000)	(272,000)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ (1,369,000)	$ 479,000	$ (2,485,000)	$ (141,000)

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (8,186)	$ (6,882)	$ (19,812)	$ (10,258)
Sales	$ 10,026	$ 6,340	$ 13,018	$ 13,899

Preneed Trust Investments (Co_2

Preneed Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments	$ 88,696	$ 82,074
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments, at fair value	91,459	84,803
Less: allowance for contract cancellation	(2,763)	(2,729)
Preneed funeral trust investments	$ 88,696	$ 82,074

Preneed Trust Investments (Co_3

Preneed Trust Investments (Cost and fair market values associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 72,703	$ 70,584
Unrealized Gains	3,519	1,523
Unrealized Losses	(4,638)	(8,133)
Fair Market Value	71,584	63,974
Preneed cemetery trust investments	$ 72,151	$ 64,549
Fair market value as a percentage of cost	98.50%	90.60%
Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 666
Unrealized Gains		161
Unrealized Losses		(14)
Fair Market Value		813
Preneed Cemetery Trust Investments [Member] | Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 567	575
Fair Market Value	567	575
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	92,100	90,993
Unrealized Gains	3,317	1,450
Unrealized Losses	(4,518)	(8,177)
Fair Market Value	90,899	84,266
Preneed cemetery trust investments	$ 91,459	$ 84,803
Fair market value as a percentage of cost	98.70%	92.60%
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 560	$ 537
Fair Market Value	560	537
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Cash and Money Market Accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,544	16,194
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	9,544	16,194
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	28,895	24,867
Unrealized Gains	2,141	903
Unrealized Losses	(3,366)	(5,436)
Fair Market Value	27,670	20,334
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Cash and Money Market Accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	25,145	31,375
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	25,145	31,375
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | U.S. Treasury Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	944	1,319
Unrealized Gains	1	3
Unrealized Losses	(3)	(19)
Fair Market Value	942	1,303
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	28,227	24,803
Unrealized Gains	1,921	887
Unrealized Losses	(3,258)	(5,389)
Fair Market Value	26,890	20,301
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	5,688	3,802
Unrealized Gains	107	43
Unrealized Losses	(273)	(511)
Fair Market Value	5,522	3,334
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,492	13,987
Unrealized Gains	603	362
Unrealized Losses	(526)	(1,026)
Fair Market Value	13,569	13,323
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,188	11,068
Unrealized Gains	620	54
Unrealized Losses	(334)	(1,146)
Fair Market Value	13,474	9,976
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	608
Unrealized Gains	11
Unrealized Losses	(81)
Fair Market Value	538
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Fixed Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	1,288
Unrealized Gains	37
Unrealized Losses	(58)
Fair Market Value	1,267
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	5,683	3,748
Unrealized Gains	106	44
Unrealized Losses	(264)	(503)
Fair Market Value	5,525	3,289
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,482	14,195
Unrealized Gains	595	294
Unrealized Losses	(525)	(1,025)
Fair Market Value	13,552	13,464
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,543	11,500
Unrealized Gains	646	54
Unrealized Losses	(333)	(1,194)
Fair Market Value	13,856	10,360
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	698	772
Unrealized Gains	10	168
Unrealized Losses	(85)	(18)
Fair Market Value	623	922
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Fixed Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	1,419	275
Unrealized Gains	38	0
Unrealized Losses	(50)	(29)
Fair Market Value	1,407	246
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Other Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	2,959	3,006
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 2,959	$ 3,006

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	Jun. 30, 2019USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 121
Due in one to five years	3,457
Due in five to ten years	9,164
Thereafter	21,756
Total	$ 34,498

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 409	$ 479	$ 982	$ 891
Realized gain, net	2,486	11	3,806	2,907
Realized losses	(1,007)	(782)	(424)	(1,391)
Expenses and taxes	(513)	(334)	(285)	(478)
Decrease in deferred preneed funeral receipts held in trust	$ (1,375)	$ 626	$ (4,079)	$ (1,929)

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (8,436)	$ (7,153)	$ (19,195)	$ (10,439)
Sales	$ 10,816	$ 6,617	$ 13,601	$ 14,212

Preneed Trust Investments (Un_2

Preneed Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 16,245	$ 32,475
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,302)	(5,560)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	16,303	7,659
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2,216)	(2,617)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	32,548	40,134
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,518)	(8,177)
US States and Political Subdivisions Debt Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	821	1,181
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(3)	(19)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	821	1,181
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3)	(19)
Foreign Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,271	2,180
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(38)	(251)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,116	850
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(226)	(252)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	2,387	3,030
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(264)	(503)
Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,990	9,990
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(93)	(814)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,518	434
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(432)	(211)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	6,508	10,424
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(525)	(1,025)
Preferred Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	347	5,967
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(4)	(460)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	6,924	3,673
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(329)	(734)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,271	9,640
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(333)	(1,194)
Collateralized Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	9	11
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	396	120
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(85)	(18)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	405	131
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(85)	(18)
Equity [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	11,905	14,327
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(2,131)	(4,035)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	2,267	1,155
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,127)	(1,354)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	14,172	15,482
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,258)	(5,389)
Fixed Income [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	293	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(36)	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	261	246
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(14)	(29)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	554	246
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (50)	$ (29)

Preneed Trust Investments Prene

Preneed Trust Investments Preneed Trust Investments (Narrative) (Details)	6 Months Ended
	Jun. 30, 2019USD ($)
Debt Securities, Available-for-sale [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	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
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)	3.90%	4.60%
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unearned finance charges associated with receivables	$ 4.7	$ 4.6

Preneed Cemetery Receivables (P

Preneed Cemetery Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Preneed receivables	$ 19,458		$ 18,441
Amount of receivables for preneed cemetery interment rights and related products and services presented in accounts receivables	12,344		11,676
Allowance for Contract Cancellations [Roll Forward]
Provision	724	$ 883
Amount of receivables for preneed cemetery interment rights and related products and services presented in preneed receivables	26,477		25,568
Accounts Receivable, Gross			37,244
Receivables from Preneed Funeral Trusts	(17,654)		(17,073)
Cemetery
Debt and Equity Securities, FV-NI [Line Items]
Accounts Receivable, Gross, Current	1,500		1,400
Allowance for Contract Cancellations [Roll Forward]
Receivables from Preneed Funeral Trusts	3,100		3,100
Preneed Cemetery Receivables [Member]
Debt and Equity Securities, FV-NI [Line Items]
Allowance for Doubtful Accounts Receivable, Current	2,422		2,405
Allowance for Doubtful Accounts Receivable, Current, Preneed Receivables	3,949		4,049
Allowance for Contract Cancellations [Roll Forward]
Beginning balance	1,808
Write-offs and cancellations	(468)
Provision	352
Ending balance	1,692
Cemetery
Debt and Equity Securities, FV-NI [Line Items]
Cemetery preneed receivables	26,477		25,568
Unearned finance charges associated with receivables	4,700		4,600
Allowance for Doubtful Accounts Receivable, Noncurrent	1,138		1,228
Preneed Receivables, Balances Due on Undelivered Contracts	3,070		3,078
Preneed receivables	19,458		18,441
Allowance for Doubtful Accounts Receivable, Current	554		$ 580
Allowance for Contract Cancellations [Roll Forward]
Accounts Receivable, Gross	$ 38,821

Preneed Cemetery Receivables (A

Preneed Cemetery Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Jun. 30, 2019USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 2,645
Current	36,176
Total Financing Receivables	38,821
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,001
Current	27,078
Total Financing Receivables	29,079
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	644
Current	9,098
Total Financing Receivables	9,742
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	760
Financing Receivables, 30 to 59 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	543
Financing Receivables, 30 to 59 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	217
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	453
Financing Receivables, 60 to 89 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	325
Financing Receivables, 60 to 89 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	128
Financing Receivables, 90 to 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	125
Financing Receivables, 90 to 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	97
Financing Receivables, 90 to 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	28
Financing Receivables, Greater Than 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,307
Financing Receivables, Greater Than 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	1,036
Financing Receivables, Greater Than 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 271

Receivables from Preneed Trus_3

Receivables from Preneed Trusts (Narrative) (Details)	6 Months Ended
	Jun. 30, 2019
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	Jun. 30, 2019	Dec. 31, 2018
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 18,200	$ 17,601
Less: Allowance for contract cancellation	(546)	(528)
Receivables from preneed trusts, net	$ 17,654	$ 17,073

Receivables from Preneed Trus_5

Receivables from Preneed Trusts Receivables from Preneed Trusts (Composition of Assets Held in Trusts) (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 18,259	$ 17,555
Fair Value [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,382	4,172
Fair Value [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,266	10,668
Fair Value [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,606	2,709
Fair Value [Member] | Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	5	6
Historical Cost Basis [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	18,200	17,601
Historical Cost Basis [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,382	4,172
Historical Cost Basis [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,266	10,668
Historical Cost Basis [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,547	2,755
Historical Cost Basis [Member] | Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 5	$ 6

Cemetery Perpetual Care Trust_3

Cemetery Perpetual Care Trust Investments (The Components of Care trusts' corpus) (Details) - USD ($)	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Care trusts’ corpus	$ 48,442,000	$ 43,494,000
Fair value measurements, transfers between Level 1 and Level 2	0
Perpetual Care Trust Invesments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Trust assets, at market value	48,969,000	44,071,000
Obligations due from trust	(527,000)	(577,000)
Care trusts’ corpus	$ 48,442,000	$ 43,494,000

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	Jun. 30, 2019	Dec. 31, 2018
Debt and Equity Securities, FV-NI [Line Items]
Cemetary perpetual care trust investments	$ 48,969	$ 44,071
Fair market value as a percentage of cost	98.50%	90.80%
Trust Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 49,315	$ 48,092
Unrealized Gains	2,247	934
Unrealized Losses	(2,997)	(5,339)
Fair Market Value	48,565	43,687
Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	404	384
Fair Market Value	404	384
Fair Value, Inputs, Level 1 [Member] | Cash and Money Market Accounts [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	5,113	11,144
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	5,113	11,144
Fair Value, Inputs, Level 1 [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	17,760	15,562
Unrealized Gains	1,169	542
Unrealized Losses	(2,063)	(3,395)
Fair Market Value	16,866	12,709
Fair Value, Inputs, Level 2 [Member] | Debt Security, Government, Non-US [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	4,239	2,872
Unrealized Gains	81	27
Unrealized Losses	(196)	(385)
Fair Market Value	4,124	2,514
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	9,807	9,956
Unrealized Gains	499	227
Unrealized Losses	(384)	(730)
Fair Market Value	9,922	9,453
Fair Value, Inputs, Level 2 [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	10,162	8,141
Unrealized Gains	432	37
Unrealized Losses	(240)	(820)
Fair Market Value	10,354	7,358
Fair Value, Inputs, Level 2 [Member] | Mortgage Backed Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	379	417
Unrealized Gains	6	101
Unrealized Losses	(50)	(9)
Fair Market Value	335	$ 509
Fair Value, Inputs, Level 2 [Member] | Fixed Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	1,855
Unrealized Gains	60
Unrealized Losses	(64)
Fair Market Value	$ 1,851

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	Jun. 30, 2019USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 0
Due in one to five years	1,996
Due in five to ten years	6,497
Thereafter	16,242
Total	$ 24,735

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	Jun. 30, 2019	Dec. 31, 2018
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	$ 11,632	$ 21,221
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,524)	(3,612)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	10,592	4,492
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,473)	(1,727)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	22,224	25,713
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(2,997)	(5,339)
Foreign Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	995	1,619
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(29)	(189)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	811	639
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(167)	(196)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	1,806	2,258
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(196)	(385)
Corporate Debt Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	1,464	7,006
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(80)	(587)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,273	301
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(304)	(143)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	4,737	7,307
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(384)	(730)
Common Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	7,671	9,010
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(1,335)	(2,557)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,473	733
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(728)	(838)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	9,144	9,743
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(2,063)	(3,395)
Preferred Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	969	3,586
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(16)	(279)
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,816	2,787
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(224)	(541)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	5,785	6,373
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(240)	(820)
Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	219	32
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(50)	(9)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	219	32
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(50)	$ (9)
Mutual Fund [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value	533
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(64)
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	533
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (64)

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Realized gains	$ 670	$ 22	$ 1,024	$ 304
Realized losses	(270)	(312)	(441)	(526)
Net change in care trusts’ corpus	$ (400)	$ 290	$ (583)	$ 222

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 1,107	$ 1,463	$ 2,194	$ 2,996
Realized gains (losses), net	10	(398)	(280)	(715)
Total	$ 1,117	$ 1,065	$ 1,914	$ 2,281

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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (5,117)	$ (4,742)	$ (14,274)	$ (6,670)
Sales	$ 6,278	$ 4,431	$ 7,980	$ 9,397

Cemetery Perpetual Care Trus_10

Cemetery Perpetual Care Trust Investments Cemetery Perpetual Care Trust Investments (Narrative) (Details)	6 Months Ended
	Jun. 30, 2019USD ($)
Debt Securities, Available-for-sale [Line Items]
Fair value measurements, transfers between Level 1 and Level 2	$ 0

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($)	Jun. 30, 2019	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	$ 6,400,000
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	$ 334,800,000

Intangible and Other Non-Curr_3

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 177		$ 177		$ 25
Capitalized commissions on preneed contracts, net	2,754		2,754		2,717
Debt Issuance Costs, Net	847		847		955
Deferred Costs and Other Assets	24,360		24,360		24,425
Amortization of deferred financing costs			189	$ 320
Amortization of capitalized commissions on preneed contracts	139	$ 144	277	293
Accumulated Amortization of Other Deferred Costs	846		$ 846		569
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		17,635
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	3,794		3,794		4,048
Finite-Lived Intangible Assets, Accumulated Amortization	7,008		7,008		$ 6,672
Amortization of Intangible Assets	168	153	$ 336	$ 292
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]
Amortization of deferred financing costs	$ 54	$ 45	$ 108

Long-Term Debt (Long-term Debt

Long-Term Debt (Long-term Debt Table) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Debt Instrument [Line Items]
Carrying value of the liability component	$ 319,418,000		$ 319,418,000		$ 319,108,000
Debt issuance costs	(847,000)		(847,000)		(955,000)
Current maturities on long-term debt	(1,895,000)		(1,895,000)		(2,015,000)
Long-term debt, excluding current maturities	30,060,000		30,060,000		33,070,000
Revolving credit facility present accordion provisions	75,000,000		75,000,000
Amortization of Debt Issuance Costs			189,000	$ 320,000
Credit Agreement 2018 [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Carrying value of the liability component					27,100,000
Amortization of Debt Issuance Costs	54,000	$ 45,000	108,000
Credit Agreement [Member]
Debt Instrument [Line Items]
Amortization of Debt Issuance Costs				$ 140,000
Notes Payable, Other Payables [Member] | Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	$ 8,202,000		$ 8,202,000		$ 8,940,000

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details)	May 31, 2018USD ($)	Nov. 30, 2016USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Debt Covenant To Actual Ratios [Line Items]
Repayments of Long-term Lines of Credit					$ 25,800,000	$ 188,000,000
Revolving credit facility present accordion provisions			$ 75,000,000		75,000,000
Carrying value of the liability component			$ 319,418,000		319,418,000		$ 319,108,000
Deferred payments		$ 2,000,000
Amortization of Debt Issuance Costs					$ 189,000	320,000
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)			5.05		5.05
Ratio of earnings to fixed cost obligations (in Ratio)			2.15		2.15
Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity			$ 150,000,000		$ 150,000,000
Senior Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Repayments of Long-term Lines of Credit	$ 291,400,000
Amortization of Debt Issuance Costs			$ 34,000	$ 11,000	$ 68,000	11,000
Stated interest rate percentage			6.625%		6.625%
Interest Expense, Debt			$ 5,400,000	1,900,000	$ 10,800,000	1,900,000
Credit Agreement [Member]
Debt Covenant To Actual Ratios [Line Items]
Amortization of Debt Issuance Costs						140,000
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			$ 160,000	$ 201,000	$ 329,000	$ 425,000
Revolving Credit Facility, Secured, Floating Rate [Member] | Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Weighted average interest rate			3.90%	4.20%	4.00%	4.00%
Revolving Credit Facility, Secured, Floating Rate [Member] | Line of Credit [Member] | Revolving Credit Facility [Member]
Debt Covenant To Actual Ratios [Line Items]
Carrying value of the liability component			$ 24,600,000		$ 24,600,000
Revolving Credit Facility [Member] | Credit Agreement 2018 [Member]
Debt Covenant To Actual Ratios [Line Items]
Carrying value of the liability component							$ 27,100,000
Amortization of Debt Issuance Costs			$ 54,000	$ 45,000	$ 108,000

Convertible Subordinated Note_2

Convertible Subordinated Notes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Apr. 04, 2019	Dec. 31, 2018	Dec. 24, 2018	May 08, 2018	May 07, 2018	Mar. 19, 2014
Debt Instrument [Line Items]
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	0	117,000	0	674,000
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Debt issuance costs	$ (847,000)		$ (847,000)			$ (955,000)
Carrying value of the liability component	319,418,000		319,418,000			319,108,000
Amortization of Debt Issuance Costs			189,000	$ 320,000
Accumulated Amortization, Debt Issuance Costs	$ 216,000		$ 216,000			109,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Discount Rate	11.40%	11.40%	11.40%	11.40%
Debt Instrument, Unamortized Debt Issuance Costs	3.20%	3.20%	3.20%	3.20%
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					$ 25,000	6,346,000	$ 22,418,000.16	$ 28,800,000	$ 115,000,000	$ 143,750,000
Unamortized discount of liability component	$ (443,000)		$ (443,000)			(560,000)
Debt issuance costs	(43,000)		(43,000)			(54,000)
Carrying value of the liability component	5,835,000		5,835,000			5,732,000	$ 6,321,000
Carrying value of the equity component	789,000		789,000			789,000
Convertible subordinated notes, fair value	6,400,000		6,400,000
Contractual coupon interest expense	0	$ 514,000	87,000	$ 1,502,000
Accretion of discount, convertible subordinated notes	60,000	555,000	117,000	1,715,000
Amortization of Debt Issuance Costs	5,000	$ 62,000	11,000	$ 194,000
Accumulated Amortization, Debt Issuance Costs	$ 117,000		$ 117,000			$ 106,000

Convertible Subordinated Note_3

Convertible Subordinated Notes Convertible Subordinated Notes (Narrative) (Details)	Apr. 04, 2019USD ($)	Dec. 24, 2018USD ($)	May 07, 2018USD ($)shares	Mar. 19, 2014USD ($)$ / shares	Jun. 30, 2019USD ($)$ / shares	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)$ / shares	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)$ / shares	May 08, 2018USD ($)
Debt Instrument [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares					$ 0.01		$ 0.01		$ 0.01
Amortization of Debt Issuance Costs							$ 189,000	$ 320,000
Interest Expense					$ 6,296,000	$ 4,743,000	12,624,000	8,478,000
Payments for Repurchase of Redeemable Convertible Preferred Stock							27,000	75,229,000
Carrying value of the liability component					$ 319,418,000		$ 319,418,000		$ 319,108,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion | shares			2,822,859
Convertible subordinated notes, principal amount	$ 25,000	$ 22,418,000.16	$ 115,000,000	$ 143,750,000					6,346,000	$ 28,800,000
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		78.00%	80.00%
Stated interest rate percentage				2.75%	2.75%		2.75%
Debt Instrument, Convertible, Conversion Ratio				44.3169			45.2619
Long-term Debt, Fair Value					$ 6,400,000		$ 6,400,000
Interest Expense, Debt					0	514,000	87,000	1,502,000
Amortization of Debt Issuance Costs					$ 5,000	$ 62,000	$ 11,000	$ 194,000
Debt Instrument, Discount Rate					11.40%	11.40%	11.40%	11.40%
Accretion of discount, convertible subordinated notes					$ 60,000	$ 555,000	$ 117,000	$ 1,715,000
Debt instrument, convertible, conversion price (in dollars per share) | $ / shares				$ 22.56	$ 22.09		$ 22.09
Payments for Repurchase of Redeemable Convertible Preferred Stock, Principle	$ 0	$ 22,900,000	$ 74,800,000
Interest Expense		200,000	400,000
Payments for Repurchase of Redeemable Convertible Preferred Stock		23,000,000	$ 75,200,000
Carrying value of the liability component		$ 6,321,000			$ 5,835,000		$ 5,835,000		$ 5,732,000
Debt Instrument, Unamortized Debt Issuance Costs					3.20%	3.20%	3.20%	3.20%

Senior Notes (Details)

Senior Notes (Details) - USD ($)	May 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Debt Instrument [Line Items]
Repayments of Long-term Lines of Credit				$ 25,800,000	$ 188,000,000
Proceeds from the issuance of the 6.625% senior notes				0	320,125,000
Amortization of debt discount on senior notes				242,000	38,000
Amortization of Debt Issuance Costs				189,000	$ 320,000
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				83 months
Debt Instrument, Interest Rate During Period		6.69%		6.69%	6.69%
Principal amount		$ 325,000,000		$ 325,000,000		$ 325,000,000
Proceeds from the issuance of the 6.625% senior notes	$ 320,100,000
Long-term Debt, Fair Value		$ 334,800,000		$ 334,800,000
Debt Instrument, Discount Rate	1.50%	6.87%		6.87%	6.87%
Debt Instrument, Unamortized Discount		$ 4,900,000		$ 4,900,000
Interest Expense, Debt		5,400,000	$ 1,900,000	10,800,000	$ 1,900,000
Amortization of debt discount on senior notes		122,000	38,000	242,000	38,000
Amortization of Debt Issuance Costs		$ 34,000	$ 11,000	$ 68,000	$ 11,000

Senior Notes Carrying value of

Senior Notes Carrying value of the Senior Notes (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Debt issuance costs, net of accumulated amortization of $77 and $145, respectively	$ (847,000)	$ (955,000)
Accumulated Amortization, Debt Issuance Costs	216,000	109,000
Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount	325,000,000	325,000,000
Debt discount, net of accumulated amortization of $273 and $515, respectively	(4,360,000)	(4,602,000)
Debt issuance costs, net of accumulated amortization of $77 and $145, respectively	(1,222,000)	(1,290,000)
Carrying value of the Senior Notes	319,418,000	319,108,000
Accumulated amortization, debt discount	515,000	273,000
Accumulated Amortization, Debt Issuance Costs	$ 145,000	$ 77,000

- Additional Information (Detai

- Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right-of-use assets	$ 23,485	$ 16,470	$ 0
Present value of lease liabilities	$ 24,200	$ 17,300

- Lease Costs (Details)

- Lease Costs (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 1	$ 1.9
Short-term lease cost	0.1	0.2
Depreciation of leased assets	0.1	0.2
Interest on lease liabilities	0.1	0.2
Total finance lease cost	0.2	0.4
Total lease cost	$ 1.3	$ 2.5

- Cash flow (Details)

- Cash flow (Details) $ in Millions	6 Months Ended
	Jun. 30, 2019USD ($)
Leases [Abstract]
Cash paid for operating leases included in operating activities	$ 1.9
Cash paid for finance leases included in financing activities	$ 0.4

- Carrying Values of Leases (De

- Carrying Values of Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases [Abstract]
Operating lease right-of-use assets	$ 23,485	$ 16,470	$ 0
Finance lease right-of-use assets	5,500
Total right-of-use assets	29,000
Operating	1,541	2,633	0
Current portion of finance lease obligations	284		312
Total current lease liabilities	1,800
Obligations under operating leases, net of current portion	22,673	$ 14,655	$ 0
Finance	6,000
Total non-current lease liabilities	28,700
Total lease liabilities	30,500
Finance lease, accumulated amortization	$ 1,700

- Lease Term and Discount Rate

- Lease Term and Discount Rate (Details)	Jun. 30, 2019
Weighted-average remaining lease term (years)
Operating leases	11 years 4 months 24 days
Finance leases	7 years 6 months
Weighted-average discount rate
Operating leases	8.10%
Finance leases	8.20%

- Maturities of Operating and F

- Maturities of Operating and Financing Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2019	Jan. 01, 2019
Operating
Remainder of 2019	$ 1.9
2020	3.3
2021	3.7
2022	3.3
2023	3.2
Thereafter	21.6
Total lease payments	37
Less: Interest	(12.8)
Present value of lease liabilities	24.2	$ 17.3
Finance
Remainder of 2019	0.4
2020	0.8
2021	0.8
2022	0.8
2023	0.8
Thereafter	7.1
Total lease payments	10.7
Less: Interest	(4.4)
Present value of lease liabilities	$ 6.3

LEASES - Right-of-use Assets Ob

LEASES - Right-of-use Assets Obtained in Exchange for New Leases (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Leases [Abstract]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 8,200
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 0

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Jun. 30, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Estimate of possible loss	$ 650,000

Stockholders' Equity Stockholde

Stockholders' Equity Stockholders' Equity (Stock-Based Compensation Plans) (Details) shares in Thousands	Jun. 30, 2019shares
Class of Stock [Line Items]
Shares Reserved (in shares)	2,705
Shares Available to Issue (in shares)	1,906
Options Outstanding (in shares)	1,097
Performance Awards Outstanding (in shares)	497
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)	945
Performance Awards Outstanding (in shares)	0
2017 Plan [Member]
Class of Stock [Line Items]
Shares Reserved (in shares)	2,705
Shares Available to Issue (in shares)	1,906
Options Outstanding (in shares)	152
Performance Awards Outstanding (in shares)	497

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 03, 2019	Mar. 01, 2019	Jun. 01, 2018	Mar. 01, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							1 year 10 months 24 days
Shares Reserved (in shares)					2,705,000		2,705,000
Shares Available to Issue (in shares)					1,906,000		1,906,000
Options Outstanding (in shares)					1,097,000		1,097,000
Performance Awards Outstanding (in shares)					497,000		497,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized					$ 1,800		$ 1,800
Directors compensation expense					$ 114	$ 118	$ 228	$ 202
Treasury stock acquired, shares							400,000
Treasury Stock, Value							$ 7,756	$ 0
Treasury Stock Acquired, Average Cost Per Share							$ 19.39
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.15	$ 0.15
Dividends	$ 1,400	$ 1,400	$ 1,400	$ 1,200
Share-Based Compensation Arrangement By Share-Based Payment Award, Non-Option Equity Instruments, Reserved Percentage					200.00%		200.00%
Stock Repurchase Program, Remaining Authorized Repurchase Amount					$ 600		$ 600
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense					61	$ 53	166	$ 150
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense					211	220	$ 428	465
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage							20.00%
Share-based compensation expense					149	236	$ 353	716
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense					$ 58	$ 344	$ 77	$ 620
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)					945,000		945,000
Performance Awards Outstanding (in shares)					0		0
Cancelled shares (in shares)							1,150,000
2017 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Reserved (in shares)					2,705,000		2,705,000
Shares Available to Issue (in shares)					1,906,000		1,906,000
Options Outstanding (in shares)					152,000		152,000
Performance Awards Outstanding (in shares)					497,000		497,000

Stockholders' Equity (AOCI) (De

Stockholders' Equity (AOCI) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2019USD ($)
Equity [Abstract]
Beginning balance	$ 0
Decrease in net unrealized gains associated with available-for-sale securities of the trusts	(3.1)
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	3.1
Ending balance	$ 0

Stockholders' Equity Cash Divid

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Millions	Jun. 03, 2019	Mar. 01, 2019	Jun. 01, 2018	Mar. 01, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.15	$ 0.15
Dividends	$ 1.4	$ 1.4	$ 1.4	$ 1.2

Earnings Per Share (EPS Computa

Earnings Per Share (EPS Computations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Earnings Per Share [Abstract]
Less: Earnings allocated to unvested restricted stock	$ 4,862	$ 2,747	$ 11,387	$ 12,103
Income attributable to common stockholders	(21)	(14)	(52)	(67)
Income attributable to common stockholders	$ 4,841	$ 2,733	$ 11,335	$ 12,036
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	17,959,000	17,916,000	18,008,000	17,010,000
Effect of dilutive securities, Stock options (in shares)	29,000	212,000	35,000	240,000
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	0	117,000	0	674,000
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	17,988,000	18,245,000	18,043,000	17,924,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.27	$ 0.15	$ 0.63	$ 0.71
Continuing operations (in dollars per Share)	$ 0.27	$ 0.15	$ 0.63	$ 0.67
Antidilutive securities excluded from computation of diluted EPS	1,094,000	645,000	1,200,000	600,000

Major Segments of Business (Rev

Major Segments of Business (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenues	$ 67,752	$ 63,847	$ 136,833	$ 137,234
Operating Income (Loss)	13,189	9,981	28,788	27,108
Income before income taxes	7,008	3,747	16,209	15,981
Total assets	957,388		957,388		$ 917,502
Funeral
Segment Reporting Information [Line Items]
Revenues	52,507	48,532	108,670	107,126
Operating Income (Loss)	14,624	12,654	32,700	32,318
Income before income taxes	14,418	12,414	32,279	31,828
Total assets	702,202		702,202		686,470
Cemetery
Segment Reporting Information [Line Items]
Revenues	15,245	15,315	28,163	30,108
Operating Income (Loss)	4,626	4,171	8,150	8,695
Income before income taxes	4,852	4,254	8,438	8,846
Total assets	239,799		239,799		226,475
Corporate [Member]
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Operating Income (Loss)	(6,061)	(6,844)	(12,062)	(13,905)
Income before income taxes	(12,262)	$ (12,921)	(24,508)	$ (24,693)
Total assets	$ 15,387		$ 15,387		$ 4,557

Supplementary Data (Details)

Supplementary Data (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Other current assets:
Prepaid and other current assets	$ 1,300	$ 1,308	$ 1,456
Other current assets	112		210
Total other current assets	1,412		3,011
Accrued liabilities:
Accrued salaries and wages	3,948		4,088
Accrued incentive compensation	3,993		7,395
Accrued vacation	2,494		2,358
Accrued insurance	3,992		3,188
Accrued interest	1,928		1,856
Accrued ad valorem and franchise taxes	1,561		904
Accrued commissions	466		441
Other accrued liabilities	1,683		1,178
Federal income taxes payable	1,851		962
Deferred rent	0		274
Total accrued liabilities	21,916		22,644
Other long-term liabilities:
Deferred rent	0		692
Incentive compensation	1,249		1,563
Contingent consideration	671		878
Total other long-term liabilities	1,920	$ 2,441	3,133
Federal income taxes receivable
Other current assets:
State income taxes receivable	0		923
State income taxes receivable
Other current assets:
State income taxes receivable	$ 0		$ 422

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event - USD ($)	Jul. 31, 2019	Jul. 30, 2019
Subsequent Event [Line Items]
Authorized amount, credit agreement	$ 50,000,000	$ 30,000,000
Number of shares authorized to be repurchased	$ 25,000,000