Carriage Services (CSV) 10-Q 4 Aug 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2020	Jul. 29, 2020
Document and Entity Information [Abstract]
Document Quarterly Report	true
Title of 12(b) Security	Common Stock, par value $.01 per share
Entity Address, Address Line One	3040 Post Oak Boulevard
Entity Tax Identification Number	76-0423828
Entity Incorporation, State or Country Code	DE
Entity File Number	1-11961
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, 2020
Document Transition Report	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		17,933,918
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77056
City Area Code	713
Local Phone Number	332-8400
Trading Symbol	CSV
Security Exchange Name	NYSE

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 692	$ 716
Accounts receivable, net	20,033	21,478
Inventories	7,410	6,989
Prepaid and other current assets	12,087	10,667
Total current assets	40,222	39,850
Preneed cemetery trust investments	72,569	72,382
Preneed funeral trust investments	90,235	96,335
Preneed cemetery receivables, net	20,238	20,173
Receivables from preneed trusts	17,471	18,024
Property, plant and equipment, net	277,564	279,200
Cemetery property, net	101,509	87,032
Goodwill	396,861	398,292
Intangible and other non-current assets, net	33,348	32,116
Operating lease right-of-use assets	21,407	22,304
Cemetery perpetual care trust investments	63,228	64,047
Total assets	1,134,652	1,129,755
Current liabilities:
Current portion of debt and lease obligations	3,456	3,150
Accounts payable	8,042	8,413
Accrued and other liabilities	23,267	24,026
Convertible subordinated notes due 2021	6,115	0
Total current liabilities	40,880	35,589
Acquisition debt, net of current portion	5,285	5,658
Credit facility	88,327	82,182
Convertible subordinated notes due 2021	0	5,971
Acquisition debt, net of current portion	395,668	395,447
Obligations under finance leases, net of current portion	5,696	5,854
Obligations under operating leases, net of current portion	20,583	21,533
Deferred preneed cemetery revenue	47,657	46,569
Deferred preneed funeral revenue	28,660	29,145
Deferred tax liability	46,765	41,368
Other long-term liabilities	1,524	1,737
Deferred preneed cemetery receipts held in trust	72,569	72,382
Deferred preneed funeral receipts held in trust	90,235	96,335
Care trusts’ corpus	62,312	63,416
Total liabilities	906,161	903,186
Commitments and contingencies
Stockholders’ equity:
Common stock, $.01 par value; 80,000,000 shares authorized and 25,880,362 and 25,959,257 shares issued at December 31, 2019 and June 30, 2020, respectively	260	259
Additional paid-in capital	241,868	242,147
Retained earnings	88,413	86,213
Treasury stock, at cost; 8,025,339 at both December 31, 2019 and June 30, 2020	(102,050)	(102,050)
Total stockholders’ equity	228,491	226,569
Total liabilities and stockholders’ equity	$ 1,134,652	$ 1,129,755

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
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	25,934,103	25,880,362
Treasury stock, shares	8,025,339	8,025,339

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting Information [Line Items]
Revenues	$ 77,477	$ 67,752	$ 154,967	$ 136,833
Field costs and expenses:
Cost of operating	1,022	386	2,298	786
Cemetery property amortization	1,097	1,169	1,974	2,018
Field depreciation expense	3,247	3,059	6,537	6,144
Regional and unallocated funeral and cemetery costs	3,717	3,622	6,473	6,411
Total field costs and expenses	52,317	48,502	106,636	95,983
Gross profit	25,160	19,250	48,331	40,850
Corporate costs and expenses:
General, administrative and other	6,540	5,692	12,486	11,304
Home office depreciation and amortization	354	369	736	758
Impairment of goodwill and other intangibles	0	0	(14,693)	0
Operating income	18,266	13,189	20,416	28,788
Interest expense	(8,352)	(6,296)	(16,780)	(12,624)
Accretion of discount on convertible subordinated notes	(66)	(60)	(131)	(117)
Other, net	(2)	175	(6)	162
Income before income taxes	9,846	7,008	3,499	16,209
Expense for income taxes	(3,299)	(2,043)	(1,163)	(4,620)
Tax adjustment related to discrete items	150	103	136	202
Total expense for income taxes	$ (3,449)	$ (2,146)	(1,299)	(4,822)
Net income			$ 2,200	$ 11,387
Basic earnings per common share:
Continuing operations (in dollars per Share)	$ 0.36	$ 0.27	$ 0.12	$ 0.63
Continuing operations (in dollars per Share)	0.36	0.27	0.12	0.63
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.150	$ 0.150
Weighted average number of common and common equivalent shares outstanding:
Basic (in Shares)	17,860	17,959	17,833	18,008
Diluted (in Shares)	17,889	17,988	17,862	18,043
Funeral
Segment Reporting Information [Line Items]
Revenues	$ 59,121	$ 52,507	$ 120,863	$ 108,670
Field costs and expenses:
Cost of operating	18,622	17,955	39,679	36,052
Corporate costs and expenses:
Operating income	19,869	14,624	24,180	32,700
Income before income taxes	19,674	14,418	23,792	32,279
Cemetery
Segment Reporting Information [Line Items]
Revenues	18,356	15,245	34,104	28,163
Field costs and expenses:
Cost of operating	24,612	22,311	49,675	44,572
Corporate costs and expenses:
Operating income	5,291	4,626	9,458	8,150
Income before income taxes	5,348	4,852	9,453	8,438
Service Revenue [Member]
Segment Reporting Information [Line Items]
Revenues	38,880	34,659	79,612	71,311
Property and Merchandise [Member]
Segment Reporting Information [Line Items]
Revenues	32,642	28,877	63,913	57,456
Other revenue
Segment Reporting Information [Line Items]
Revenues	5,955	4,216	11,442	8,066
Other revenue | Funeral
Segment Reporting Information [Line Items]
Revenues	3,347	2,198	6,830	4,419
Other revenue | Cemetery
Segment Reporting Information [Line Items]
Revenues	$ 2,608	$ 2,018	$ 4,612	$ 3,647

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Net income	$ 2,200	$ 11,387
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	9,247	8,920
Provision for bad debt and credit losses	1,507	724
Stock-based compensation expense	1,546	1,103
Deferred income tax (benefit) expense	4,867	1,309
Amortization of deferred financing costs	393	189
Amortization of capitalized commissions on preneed contracts	285	277
Accretion of discount on convertible subordinated notes	131	117
Accretion of debt discount, net of debt premium on senior notes	151	242
Net loss on sale and disposal of other assets	96	168
Goodwill and other intangible asset impairments	14,693	0
Other	19	121
Changes in operating assets and liabilities that provided (required) cash:
Accounts and preneed receivables	2,231	(1,116)
Inventories, prepaid and other current assets	(6,610)	1,446
Intangible and other non-current assets	(150)	(212)
Preneed funeral and cemetery trust investments	214	(5,033)
Accounts payable	(516)	(3,156)
Accrued and other liabilities	(411)	61
Deferred preneed funeral and cemetery revenue	1,054	863
Deferred preneed funeral and cemetery receipts held in trust	54	4,502
Net cash provided by operating activities	31,001	21,912
Cash flows from investing activities:
Acquisitions	(28,011)	0
Net proceeds from the sale of other assets	78	100
Capital expenditures	(5,786)	(8,654)
Net cash used in investing activities	(33,719)	(8,554)
Cash flows from financing activities:
Borrowings from the credit facility	75,900	23,300
Payments against the credit facility	(70,000)	(25,800)
Redemption of the 2.75% convertible subordinated notes	0	27
Payments on acquisition debt and obligations under finance leases	(679)	(910)
Payments on contingent consideration recorded at acquisition date	(169)	(162)
Proceeds from the exercise of stock options and employee stock purchase plan contributions	624	942
Taxes paid on restricted stock vestings and exercise of non-qualified options	(234)	(179)
Dividends paid on common stock	(2,682)	(2,725)
Purchase of treasury stock	0	7,756
Net cash provided by (used in) financing activities	2,694	(13,317)
Net increase (decrease) in cash and cash equivalents	(24)	41
Cash and cash equivalents at beginning of period	716	644
Cash and cash equivalents at end of period	692
Senior Notes [Member]
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization of deferred financing costs	136	68
Cash flows from financing activities:
Payments of Debt Issuance Costs	$ (66)	$ 0

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common stock	Additional Paid-in Capital	Accumulated Deficit	Treasury Stock	Director	DirectorCommon stock	DirectorAdditional Paid-in Capital
Beginning balance, shares outstanding at Dec. 31, 2018		18,078
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)	11,387			11,387
Isuuance of common stock, shares		40
Issuance of common stock	472	$ 0	472
Exercise of stock options, shares		71
Exercise of stock options	472	$ 1	471
Issuance of restricted common stock, shares		25
Issuance of restricted common stock	0	$ 0	0
Cancellation and retirement of restricted common stock, shares		(17)
Cancellation and retirement of restricted common stock and stock options	(179)	$ 0	(179)
Stock-based compensation expense	1,103		1,103
Dividends on common stock	(2,725)		(2,725)
Treasury stock acquired, shares		(400)
Treasury stock acquired	(7,756)				(7,756)
Other, shares		15
Other	294		294
Ending balance, shares outstanding at Jun. 30, 2019		17,812
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
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
Issuance of common stock	197		197
Cancellation and retirement of restricted common stock, shares		(8)
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)
Treasury stock acquired	(7,756)				(7,756)
Ending balance, shares outstanding at Jun. 30, 2019		17,812
Ending Balance at Jun. 30, 2019	224,560	$ 258	243,285	83,067	(102,050)
Beginning balance, shares outstanding at Dec. 31, 2019		17,855
Beginning Balance at Dec. 31, 2019	226,569	$ 259	242,147	86,213	(102,050)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	2,200			2,200
Isuuance of common stock, shares		44					17
Issuance of common stock	624	$ 1	624			$ 294		$ 294
Issuance of restricted common stock, shares		10
Issuance of restricted common stock	0	$ 0	0
Cancellation and retirement of restricted common stock, shares		(10)
Cancellation and retirement of restricted common stock and stock options	(234)	$ 0	(235)
Stock-based compensation expense	1,252		1,252
Dividends on common stock	(2,682)		(2,682)
Other, shares		18
Other	468		468
Ending balance, shares outstanding at Jun. 30, 2020		17,934
Ending Balance at Jun. 30, 2020	228,491	$ 260	241,868	88,413	(102,050)
Beginning balance, shares outstanding at Mar. 31, 2020		17,909
Beginning Balance at Mar. 31, 2020	222,459	$ 259	242,234	82,016	(102,050)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss)	6,397			6,397
Isuuance of common stock, shares		17					8
Issuance of common stock	263		262			$ 147		$ 147
Issuance of restricted common stock		$ 1					$ 0
Stock-based compensation expense	568		568
Dividends on common stock	(1,343)		(1,343)
Ending balance, shares outstanding at Jun. 30, 2020		17,934
Ending Balance at Jun. 30, 2020	$ 228,491	$ 260	$ 241,868	$ 88,413	$ (102,050)

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company Carriage Services, Inc. (“Carriage,” the “Company,” “we,” “us,” or “our”) is a leading provider of funeral and cemetery services and merchandise in the United States. As of June 30, 2020 , we operated 186 funeral homes in 29 states and 32 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 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” (time of death) and “preneed” (planned prior to death) basis. 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. 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, 2019 unless otherwise disclosed herein, and should be read in conjunction therewith. On March 11, 2020, the World Health Organization declared the 2019 novel coronavirus disease (“COVID-19”), to be a pandemic, which has spread across the globe and is impacting worldwide economic activity. In light of the recent developments relating to COVID-19, the Company has evaluated the impact of COVID-19 on our Consolidated Financial Statements and related disclosures. 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. Inventory Inventory consists primarily of caskets, outer burial containers and cemetery monuments and markers and is recorded at the lower of its cost basis (determined by the specific identification method) or net realizable value. Revenue Recognition Funeral and Cemetery Operations Revenue is recognized when control of the merchandise or services is transferred to the customer. Our performance obligations include the delivery of funeral and cemetery merchandise and services and cemetery property interment rights. Control transfers when merchandise is delivered or services are performed. For cemetery property interment rights, control transfers to the customer when the property is developed and the interment right has been sold and can no longer be marketed or sold to another customer. Sales taxes collected are recognized on a net basis in our consolidated financial statements. On our atneed contracts, we generally deliver the merchandise and perform the services at the time of need. Memorial services frequently include performance obligations to direct the service, provide facilities and motor vehicles, catering, flowers, and stationary products. All other performance obligations on these contracts, including arrangement, removal, preparation, embalming, cremation, interment, and delivery of urns and caskets and related memorialization merchandise are fulfilled at the time of need. Personalized marker merchandise and marker installation services sold on atneed contracts are recognized when control is transferred to the customer, generally when the marker is delivered and installed in the cemetery. Due to limitations on gatherings imposed to mitigate the spread of COVID-19, some customers have requested that we delay the memorial service until after the limitations have been lifted. Ancillary funeral service revenue, which is recorded in Other revenue, represents revenue from our flower shop, pet cremation business and online cremation business in Texas . The earnings from our preneed trust investments, as well as trust management fees charged by our wholly-owned registered investment advisory firm (“CSV RIA”) are recorded in Other revenue . As of June 30, 2020 , CSV RIA provided investment management and advisory services to approximately 80% 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. Balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet of $8.9 million and $8.6 million at December 31, 2019 and June 30, 2020 , respectively. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue in future periods. However, we estimate an average maturity period of ten years for preneed funeral contracts. Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable, net and Preneed cemetery 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. The transaction price allocated to preneed merchandise and service performance obligations that were unfulfilled were $4.8 million and $6.7 million at December 31, 2019 and June 30, 2020 , respectively. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue in future periods. However, we estimate an average maturity period of eight years for preneed cemetery contracts. See Notes 17 to the Consolidated Financial Statements herein for additional information related to revenue. Arrangements with Multiple Performance Obligations Some of our contracts with customers include multiple performance obligations. For these contracts, we allocate the 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 and 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. See Notes 6 and 7 to the Consolidated Financial Statements herein for additional information related to our preneed funeral and cemetery trust funds. Funeral and Cemetery Receivables Our funeral receivables are recorded in Accounts Receivable, net and primarily consist of amounts due for funeral services already performed. Our cemetery receivables generally consist of preneed sales of cemetery interment rights and related products and services, which are typically 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. We do not accrue interest on preneed receivables if they are not paid in accordance with the contractual payment terms given the nature of our merchandise and services, the nature of our contracts with customers and the timing of the delivery of our services. Atneed cemetery receivables and preneed cemetery receivables with payments expected to be received within one year from the balance sheet date are recorded in Accounts receivable, net. Preneed cemetery receivables with payments expected to be received beyond one year from the balance sheet date are recorded in Preneed cemetery receivables, net. For our funeral receivables, we have a collections policy where statements are sent to the customer at 30 days past due. Past due notification letters are sent at 45 days and continue until payment is received or the contract is placed with a third-party collections agency. For our preneed cemetery receivables, we have a collections policy where past due notification letters are sent to the customer beginning at 15 days past due and periodically thereafter until the contract is cancelled or payment is received. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”), Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments and subsequent amendments collectively known as (“Topic 326”). Prior to adoption of Topic 326 , we provided allowances for bad debt and contract cancellations on our receivables based on an analysis of historical trends of collection activity. For both funeral and cemetery receivables, we determine our allowance for credit losses by using a loss-rate methodology, in which we assess our historical write-off of receivables against our total receivables over several years. From this historical loss-rate approach, we also consider the current and forecasted economic conditions expected to be in place over the life of our receivables. These estimates are impacted by a number of factors, including changes in the economy, demographics and competition in our local communities. We monitor our ongoing credit exposure through an active review of our customers’ receivables balance against contract terms and due dates. Our activities include timely performance of our accounts receivable reconciliations, assessment of our aging of receivables, dispute resolution and payment confirmation. We will also monitor any change in our historical write-off of receivables utilized in our loss-rate methodology and assess forecasted changes in market conditions within our credit reserve. In the first six months of 2020, we increased our allowance for credit losses on our receivables by $0.6 million as a result of the economic impact of COVID-19. See Notes 2 and 5 to the Consolidated Financial Statements herein for additional information related the adoption of Topic 326 on January 1, 2020 and the additional disclosures required. Business Combinations Tangible and intangible assets acquired and liabilities assumed are recorded at fair value and goodwill is recognized for any difference between the price of the acquisition and fair value. We recognize the assets acquired, the liabilities assumed and any non-controlling interest in the acquiree at the acquisition date, measured at the fair value as of that date. Acquisition related costs are recognized separately from the acquisition and are expensed as incurred. We customarily estimate related transaction costs known at closing. To the extent that information not available to us at the closing date subsequently becomes available during the allocation period, we may adjust goodwill, intangible assets, assets or liabilities associated with the acquisition. See Note 3 to the Consolidated Financial Statements herein for further information related to our acquisitions. Goodwill The excess of the purchase price over the fair value of identifiable net assets of funeral home businesses and cemeteries acquired is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31 st each year. In addition to our annual test, 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 negative industry or economic trends and significant adverse changes in the business climate, which may be indicated by a decline in our market capitalization or decline in operating results. As a result of economic conditions caused by the response to COVID-19, we performed a quantitative assessment of our goodwill at March 31, 2020 and we recorded an impairment for goodwill of $13.6 million during the quarter ended March 31, 2020, as the carrying amount of our funeral homes in the Eastern Reporting Unit exceeded the fair value. The discounted cash flow valuation uses projections of future cash flows and includes assumptions concerning future operating performance and economic conditions that may differ from actual future cash flows. During the three months ended June 30, 2020 , we did not identify any new factors or events that would trigger us to perform an additional interim assessment of our goodwill. We will perform our annual goodwill impairment test as of August 31, 2020. See Note 4 to the Consolidated Financial Statements included herein for additional information related to our goodwill. 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 as of August 31 st each year. In addition to our annual test, 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. As a result of economic conditions caused by the response to COVID-19, we performed a quantitative assessment of our tradenames at March 31, 2020 and we recorded an impairment for certain of our tradenames of $1.1 million during the quarter ended March 31, 2020 as the carrying amount of these tradenames exceeded the fair value. In determining the fair value of the tradenames, we used the relief from royalty method whereby we determine the fair value of the assets by discounting the cash flows that represent a savings over having to pay a royalty fee for use of the tradenames. The discounted cash flow valuation uses projections of future cash flows and includes assumptions concerning future operating performance and economic conditions that may differ from actual future cash flows and the determination and application of an appropriate royalty rate and discount rate. During the three months ended June 30, 2020 , we did not identify any new factors or events that would trigger us to perform an additional interim assessment of our tradenames. We will perform our annual intangible assets impairment test as of August 31, 2020. See Note 9 to the Consolidated Financial Statements included herein for additional information related to our intangible assets. 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. 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 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. 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. In connection with the goodwill and intangible impairment tests performed at March 31, 2020, we also evaluated the operating and finance leases of our funeral homes in the Eastern Reporting Unit and concluded that there was no impairment to our operating and finance lease assets. During the three months ended June 30, 2020 , we did not identify any new factors or events that would trigger us to perform an additional assessment of our operating and finance leases. See Notes 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 costs of ordinary maintenance and repairs are charged to operations as incurred, while renewals and major replacements that extend the useful economic life of the asset are capitalized. Depreciation of property, plant and equipment (including equipment under finance leases) is computed based on the straight-line method over the estimated useful lives of the assets. Property, plant and equipment is comprised of the following at December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Land $ 84,608 $ 85,014 Buildings and improvements 242,641 244,582 Furniture, equipment and automobiles 88,046 90,399 Property, plant and equipment, at cost 415,295 419,995 Less: accumulated depreciation (136,095 ) (142,431 ) Property, plant and equipment, net $ 279,200 $ 277,564 During the six months ended June 30, 2020 , we acquired $1.7 million of property, plant and equipment related to our acquisition described in Note 3 to the Consolidated Financial Statements included herein. In addition, our growth and maintenance capital expenditures totaled $5.8 million for the six months ended June 30, 2020 , for property, plant, equipment and cemetery development. We recorded depreciation expense of $3.4 million and $3.6 million for the three months ended June 30, 2019 and 2020 , respectively and $6.9 million and $7.2 million for the six months ended June 30, 2019 and 2020 , respectively. Long-lived assets, such as property, plant and equipment subject to depreciation and amortization, are reviewed for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable in accordance with the Property, Plant and Equipment topic of the Accounting Standards Codification (“ASC”) 360. In connection with the goodwill and intangible impairment tests performed at March 31, 2020, we also evaluated the long-lived assets of our funeral homes in the Eastern Reporting Unit and concluded that there was no impairment to our long-lived assets. During the three months ended June 30, 2020 , we did not identify any new factors or events that would trigger us to perform an additional assessment of our long-lived assets. Cemetery Property When we acquire a cemetery, we utilize an internal and external approach to determine the fair value of the cemetery property. From an external perspective, we obtain an accredited appraisal to provide reasonable assurance for property existence, property availability (unrestricted) for development, property lines, available spaces to sell, identifiable obstacles or easements and general valuation inclusive of known variables in that market. From an internal perspective, we conduct a detailed analysis of the acquired cemetery property using other cemeteries in our portfolio as a benchmark. This provides the added benefit of relevant and accurate data that is not available to third party appraisers. Through this thorough internal process, the Company is able to identify viable costs of property based on historical experience, particular markets and demographics, reasonable margins, practical retail prices and park infrastructure and condition. Cemetery property was $87.0 million and $101.5 million , net of accumulated amortization of $41.7 million and $43.6 million at December 31, 2019 and June 30, 2020 , respectively. When cemetery property is sold, the value of the cemetery property (interment right costs) is expensed as amortization 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 $1.2 million and $1.1 million for the three months ended June 30, 2019 and 2020 , respectively and $2.0 million for both the six months ended June 30, 2019 and 2020 . Fair Value Measurements In August 2018, the FASB amended “Fair Value Measurements” to modify the disclosure requirements related to fair value. The amendment removes requirements to disclose (1) the amount of and reasons for transfers between Levels 1 and 2 of the fair value hierarchy, (2) our policy related to the timing of transfers between levels, and (3) the valuation processes used in Level 3 measurements. It clarifies that the narrative disclosure of the effect of changes in Level 3 inputs should be based on changes that could occur at the reporting date. The amendment adds a requirement to disclose the range and weighted average of the significant unobservable inputs used in Level 3 measurements. We adopted the new standard as of January 1, 2020 and it had no impact on our consolidated results of operations, consolidated financial position, and cash flows . See Notes 6 and 8 to the Consolidated Financial Statements herein for additional required disclosures related to our fair value measurement of our financial assets and liabilities. Stock Plans and Stock-Based Compensation We have stock-based employee and director compensation plans under which we grant stock, restricted stock, stock options and performance awards. We also have an employee stock purchase plan (“ESPP”). We recognize compensation expense in an amount equal to the fair value of the stock-based awards expected to vest or to be purchased over the requisite service period. We recognize the effect of forfeitures in compensation cost when they occur and any previously recognized compensation cost for an award is reversed in the period that the award is forfeited. 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 conditions is determined using a Monte-Carlo simulation pricing model. 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. Income Taxes We and our subsidiaries file a consolidated U. S. federal income tax return, separate income tax returns in 15 states in which we operate and combined or unitary income tax returns in 14 states in which we operate. We record deferred taxes for temporary differences between the tax basis and financial reporting basis of assets and liabilities. We classify our deferred tax liabilities and assets as non-current on our Consolidated Balance Sheet. We record a valuation allowance to reflect the estimated amount of deferred tax assets for which realization is uncertain. Management reviews the valuation allowance at the end of each quarter and makes adjustments if it is determined that it is more likely than not that the tax benefits will be realized. We analyze tax benefits for uncertain tax positions and how they are to be recognized, measured, and derecognized in the financial statements; provide certain disclosures of uncertain tax matters; and specify how reserves for uncertain tax positions should be classified on our Consolidated Balance Sheet. Our unrecognized tax benefits reserve for uncertain tax positions primarily relates to pending accounting method changes filed for the tax year ended December 31, 2018 . During the latter half of 2020 , we plan to modify the proposed accounting method filed to exclude the tax position that resulted in the need for an uncertain tax position reserve. The recently passed Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) has certain provisions that are applicable to the Company as follows: (i) allowing net operating losses (“NOLs”) arising in 2018, 2019 and 2020 to be carried back five years; (ii) increasing the taxable income threshold on the interest deduction from 30% to 50% for tax years beginning in 2019 and 2020; (iii) suspending payment requirements for the 6.2% employer portion of Social Security taxes from the date of enactment through the end of 2020, with half the balance due by the end of 2021, and the other half due by the end of 2022; and (iv) our ability to receive employee retention credits up to $5,000 for paying wages to employees who are unable to work, while business operations are suspended. Although the CARES Act allows for a carryback of the net operating losses generated in 2018 and 2019, due to uncertainty in the timing of receiving Internal Revenue Service approval for non-automatic accounting method changes, a reserve has been recorded against the benefit derived from this carrying back that the net operating losses generated; therefore, for the six months ended June 30, 2020 , the reserve for uncertain tax positions was $2.9 million . The 2018 refund claim was filed June 30, 2020 . There is no reserve recorded at June 30, 2019 . Although we expect to take advantage of certain tax relief provisions of the CARES Act, we do not believe it will have a significant impact on our short-term or long-term liquidity position. Income tax expense during interim periods is based on our forecasted annual effective tax rate plus any discrete items, which are recorded in the period in which they occur. Discrete items include, but are not limited to, such events as changes in estimates due to finalization of income tax returns, tax audit settlements, tax effects of exercised or vested stock-based awards and increases or decreases in valuation allowances on deferred tax assets. Our income tax expense was $2.1 million and $3.4 million for the three months ended June 30, 2019 and 2020 , respectively and $4.8 million and $1.3 million fo

Acquisitions

Acquisitions	6 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
Acquisitions	ACQUISITIONS On January 3, 2020 , we acquired one funeral home and cemetery combination business in Lafayette, California for $33.0 million in cash, of which $5.0 million was deposited in escrow in 2019 and $28.0 million was paid at closing in 2020 . We acquired substantially all of the assets and assumed certain operating liabilities of these businesses. The pro forma impact of this acquisition on prior periods is not presented, as the impact is not significant to our reported results. The results of the acquired business is reflected in our Consolidated Statements of Operations from the date of acquisition. During the three months ended June 30, 2020 , we recorded adjustments to the purchase price allocation for our acquisition made during the first quarter of 2020 . The following table summarizes the breakdown of the purchase price allocation for these businesses and the subsequent adjustments made based on additional information which became available prior to June 30, 2020 (in thousands): Initial Purchase Price Allocation Adjustments Adjusted Purchase Price Allocation Current assets $ 2,662 $ (107 ) $ 2,555 Preneed trust assets 9,089 9,089 Property, plant & equipment 1,720 1,720 Cemetery property 14,753 14,753 Goodwill 12,916 110 13,026 Intangible and other non-current assets 2,506 2,506 Assumed liabilities (489 ) (489 ) Deferred tax liability (527 ) (3 ) (530 ) Preneed trust liabilities (9,089 ) (9,089 ) Deferred revenue (541 ) (541 ) Purchase price $ 33,000 $ — $ 33,000 The current assets primarily relate to preneed cemetery receivables. The intangible and other non-current assets relate to the fair value of tradenames. The assumed liabilities primarily relate to the obligations associated with delivered preneed merchandise that was not paid for prior to acquisition. As of June 30, 2020 , our accounting for cemetery receivables, cemetery property, deferred revenue and deferred tax liabilities for this acquisition has not been finalized. During the six months ended June 30, 2020 , we recorded adjustments to the purchase price allocation for three acquisitions closed in the fourth quarter of 2019 . The following table summarizes the breakdown of the purchase price allocation for these businesses and the subsequent adjustments made based on additional information which became available prior to June 30, 2020 (in thousands): Initial Purchase Price Allocation Adjustments Adjusted Purchase Price Allocation Current assets $ 1,482 $ 187 $ 1,669 Preneed trust assets 15,891 — 15,891 Property, plant & equipment 21,680 — 21,680 Cemetery property 11,994 (45 ) 11,949 Goodwill 99,344 (825 ) 98,519 Intangible and other non-current assets 8,269 — 8,269 Assumed liabilities (657 ) (145 ) (802 ) Preneed trust liabilities (15,463 ) — (15,463 ) Deferred revenue (1,633 ) 992 (641 ) Purchase price $ 140,907 $ 164 $ 141,071 During the three months ended June 30, 2020 , we paid an additional $164,000 for our acquisition of the cemetery business in Fairfax, Virginia to reimburse the sellers for certain incremental taxes resulting from the 338(h)(10) election under the Internal Revenue Code. We also received $153,000 in cash, recorded in Current assets, related to the closing of all operating bank accounts in place prior to the acquisition. As of June 30, 2020 , our accounting for cemetery receivables, cemetery property, deferred revenue and deferred tax liabilities for our 2019 acquisitions has not been finalized.

Recently Issued Accounting Stan

Recently Issued Accounting Standards	6 Months Ended
	Jun. 30, 2020
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED ACCOUNTING STANDARDS	RECENTLY ISSUED ACCOUNTING STANDARDS Financial Instruments - Credit Losses Topic 326 applies to all entities holding financial assets measured at amortized cost, including loans, trade and financed receivables and other financial instruments. The guidance introduces a new credit reserving model known as Current Expected Credit Loss (“CECL”), which requires earlier recognition of credit losses, while also providing additional transparency about credit risk. The CECL model requires all expected credit losses to be measured based on historical experience, current conditions and reasonable and supportable forecasts about collectability. In addition, Topic 326 made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities management does not intend to sell or believes that it is more likely than not will be required to sell. On January 1, 2020, we adopted Topic 326 using the modified retrospective method and the impact was not material to our Consolidated Financial Statements. See Notes 5 and 6 to the Consolidated Financial Statements herein for additional disclosures required by Topic 326. Income Taxes In December 2019, the FASB issued ASU, Income Taxes (“Topic 740”), to simplify the accounting for income taxes. The amendments in this update are effective for fiscal years beginning after December 15, 2020, with early adoption permitted. On January 1, 2020, we early adopted the provisions of this ASU using the prospective method and the impact was not material to our Consolidated Financial Statements. Accounting Pronouncements Not Yet Adopted Reference Rate Reform In March 2020, the FASB issued ASU, Reference Rate Reform (“Topic 848”) to provide optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying U.S. Generally Accepted Accounting Principles (“GAAP”) to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference London InterBank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. The Company did not utilize the optional expedients and exceptions provided by this ASU during the six months ended June 30, 2020

Goodwill (Notes)

Goodwill (Notes)	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet for the year ended December 31, 2019 and the six months ended June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Goodwill at the beginning of the period $ 303,887 $ 398,292 Net increase in goodwill related to acquisitions 99,344 12,201 Decrease in goodwill related to divestitures (4,939 ) — Decrease in goodwill related to impairments — (13,632 ) Goodwill at the end of the period $ 398,292 $ 396,861 See Notes 1 and 3 to the Consolidated Financial Statements included herein, for a discussion of the methodology used for our goodwill impairment test and discussion of our acquisitions, respectively.

Trust Investments

Trust Investments	6 Months Ended
	Jun. 30, 2020
Preneed Trust Investments [Abstract]
Trust Investments	TRUST INVESTMENTS Preneed trust investments represent trust fund assets that we are generally permitted to withdraw as the services and merchandise are provided to customers. Preneed funeral and cemetery contracts are secured by payments from customers, less amounts not required by law to be deposited into trust. Preneed trust investments are reduced by the trust earnings we have been allowed to withdraw in certain states prior to our performance. These earnings are recognized as earned, in Other revenue , when a service is performed or merchandise is delivered. Trust management fees charged by CSV RIA are included as revenue in the period in which they are earned. Cemetery perpetual care trust investments represent a portion of the proceeds from the sale of cemetery property interment rights which we are required by various state laws to deposit 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. 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, common stock and equity mutual funds. 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 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. See Note 8 to the Consolidated Financial Statements included herein for further information of the fair value measurement. As of June 30, 2020 , we have net unrealized losses of $10.8 million in our trusts. At June 30, 2020 , these net unrealized losses represented 4% of our original cost basis of $242.1 million . The decline in fair value is largely due to changes in interest rates and other market conditions. Our trusts have been and continue to be impacted by adverse conditions in the U.S. and global financial markets primarily as a result of COVID-19. Our investments are diversified across multiple industry segments using a balanced allocation strategy to minimize long-term risk. In addition, we do not intend to sell and it is likely that we will not be required to sell the securities prior to their anticipated recovery. Changes in unrealized gains and/or losses related to these securities are reflected in Other comprehensive income and offset by the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus interests in those unrealized gains and/or losses. There is no impact on earnings until such time that the loss is realized in the trusts, allocated to the 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. For available-for-sale debt securities in an unrealized loss position, we first assess whether we intend to sell or it is more likely than not that we will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security's amortized cost basis is written down to fair value through income. For available-for-sale debt securities that do not meet the aforementioned criteria, we evaluate whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, we consider the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If our assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Any unrealized loss that has not been recorded through an allowance for credit losses is recognized in other comprehensive income. We rely on our trust investments to provide funding for the various contractual obligations that arise upon maturity of the underlying preneed contracts. Because of the long-term relationship between the establishment of trust investments and the required performance of the underlying contractual obligations, the impact of current market conditions that may exist at any given time is not necessarily indicative of our ability to generate profit on our future performance obligations. Preneed Cemetery Trust Investments The components of Preneed cemetery trust investments on our Consolidated Balance Sheet at December 31, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Preneed cemetery trust investments, at market value $ 74,572 $ 74,914 Less: allowance for contract cancellation (2,190 ) (2,345 ) Preneed cemetery trust investments $ 72,382 $ 72,569 The cost and market values associated with preneed cemetery trust investments at June 30, 2020 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 2,844 $ — $ — $ 2,844 Fixed income securities: Foreign debt 2 12,628 867 (1,014 ) 12,481 Corporate debt 2 15,911 794 (1,500 ) 15,205 Preferred stock 2 13,586 334 (1,341 ) 12,579 Mortgage-backed securities 2 394 — (227 ) 167 Common stock 1 27,093 5,453 (7,544 ) 25,002 Mutual funds: Fixed Income 2 5,700 494 (277 ) 5,917 Trust securities $ 78,156 $ 7,942 $ (11,903 ) $ 74,195 Accrued investment income $ 719 $ 719 Preneed cemetery trust investments $ 74,914 Market value as a percentage of cost 94.9 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 1 Due in one to five years 8,738 Due in five to ten years 9,703 Thereafter 21,990 Total fixed income securities $ 40,432 The cost and market values associated with preneed cemetery trust investments at December 31, 2019 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 5,729 $ — $ — $ 5,729 Fixed income securities: Foreign debt 2 5,609 312 (243 ) 5,678 Corporate debt 2 16,916 1,044 (649 ) 17,311 Preferred stock 2 14,206 904 (164 ) 14,946 Mortgage-backed securities 2 517 — (114 ) 403 Common stock 1 28,569 2,766 (3,017 ) 28,318 Mutual funds: Fixed income 2 1,463 72 (85 ) 1,450 Trust Securities $ 73,009 $ 5,098 $ (4,272 ) $ 73,835 Accrued investment income $ 737 737 Preneed cemetery trust investments $ 74,572 Market value as a percentage of cost 101.1 % The following table summarized our fixed income securities within our preneed cemetery trust investments in an unrealized loss position at June 30, 2020 , aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2020 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 $ 3,149 $ (334 ) $ 311 $ (680 ) $ 3,460 $ (1,014 ) Corporate debt 3,140 (989 ) 4,227 (511 ) 7,367 (1,500 ) Preferred stock 9,882 (1,341 ) — — 9,882 (1,341 ) Mortgage-backed securities — — 167 (227 ) 167 (227 ) Total fixed income securities with an unrealized loss $ 16,171 $ (2,664 ) $ 4,705 $ (1,418 ) $ 20,876 $ (4,082 ) December 31, 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 $ 268 $ (42 ) $ 758 $ (201 ) $ 1,026 $ (243 ) Corporate debt 1,368 (168 ) 4,520 (481 ) 5,888 (649 ) Preferred stock 4,135 (164 ) — — 4,135 (164 ) Mortgage-backed securities — — 402 (114 ) 402 (114 ) Total fixed income securities with an unrealized loss $ 5,771 $ (374 ) $ 5,680 $ (796 ) $ 11,451 $ (1,170 ) 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, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Investment income $ 414 $ 653 $ 985 $ 972 Realized gains 2,363 1,619 3,821 3,535 Realized losses (1,001 ) (2,200 ) (1,636 ) (3,572 ) Expenses and taxes (407 ) (438 ) (685 ) (625 ) Net change in deferred preneed cemetery receipts held in trust (1,369 ) 366 (2,485 ) (310 ) $ — $ — $ — $ — Purchases and sales of investments in the preneed cemetery trusts for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Purchases $ (8,186 ) $ (13,597 ) $ (10,258 ) $ (32,454 ) Sales 10,026 12,135 13,899 25,366 Preneed Funeral Trust Investments The components of Preneed funeral trust investments on our Consolidated Balance Sheet at December 31, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Preneed funeral trust investments, at market value $ 99,246 $ 93,110 Less: allowance for expected credit losses and cancellations (2,911 ) (2,875 ) Preneed funeral trust investments $ 96,335 $ 90,235 The cost and market values associated with preneed funeral trust investments at June 30, 2020 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 19,920 $ — $ — $ 19,920 Fixed income securities: U.S treasury debt 1 820 13 — 833 Foreign debt 2 12,400 857 (955 ) 12,302 Corporate debt 2 14,637 738 (1,432 ) 13,943 Preferred stock 2 12,871 316 (1,295 ) 11,892 Mortgage-backed securities 2 433 1 (226 ) 208 Common stock 1 25,825 5,377 (7,052 ) 24,150 Mutual funds: Fixed income 2 4,942 462 (189 ) 5,215 Other investments 2 3,982 — — 3,982 Trust securities $ 95,830 $ 7,764 $ (11,149 ) $ 92,445 Accrued investment income $ 665 $ 665 Preneed funeral trust investments $ 93,110 Market value as a percentage of cost 96.5 % 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 9,528 Due in five to ten years 8,481 Thereafter 21,169 Total fixed income securities $ 39,178 The cost and market values associated with preneed funeral trust investments at December 31, 2019 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 24,160 $ — $ — $ 24,160 Fixed income securities: U.S. treasury debt 1 822 — — 822 Foreign debt 2 5,587 309 (232 ) 5,664 Corporate debt 2 16,109 992 (646 ) 16,455 Preferred stock 2 14,094 874 (198 ) 14,770 Mortgage-backed securities 2 585 — (117 ) 468 Common stock 1 27,652 2,773 (2,869 ) 27,556 Mutual funds: Equity 1 772 617 (4 ) 1,385 Fixed income 2 4,364 107 (107 ) 4,364 Other investments 2 2,902 — — 2,902 Trust securities $ 97,047 $ 5,672 $ (4,173 ) $ 98,546 Accrued investment income $ 700 $ 700 Preneed funeral trust investments $ 99,246 Market value as a percentage of cost 101.5 % The following table summarized our fixed income securities within our preneed funeral trust investment in an unrealized loss position at June 30, 2020 , aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2020 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 $ 3,093 $ (332 ) $ 288 $ (623 ) $ 3,381 $ (955 ) Corporate debt 3,125 (984 ) 4,012 (448 ) 7,137 (1,432 ) Preferred stock 9,493 (1,295 ) — — 9,493 (1,295 ) Mortgage-backed securities 4 — 175 (226 ) 179 (226 ) Total fixed income securities with an unrealized loss $ 15,715 $ (2,611 ) $ 4,475 $ (1,297 ) $ 20,190 $ (3,908 ) December 31, 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 $ 274 $ (43 ) $ 723 $ (189 ) $ 997 $ (232 ) Corporate debt 1,403 (172 ) 4,433 (474 ) 5,836 (646 ) Preferred stock 4,412 (198 ) — — 4,412 (198 ) Mortgage-backed securities — — 439 (117 ) 439 (117 ) Total fixed income securities with an unrealized loss $ 6,089 $ (413 ) $ 5,595 $ (780 ) $ 11,684 $ (1,193 ) 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, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Investment income $ 409 $ 604 $ 982 $ 862 Realized gains 2,486 1,606 3,806 4,157 Realized losses (1,007 ) (2,053 ) (424 ) (3,182 ) Expenses and taxes (513 ) (253 ) (285 ) (350 ) Net change in deferred preneed funeral receipts held in trust (1,375 ) 96 (4,079 ) (1,487 ) $ — $ — $ — $ — Purchases and sales of investments in the preneed funeral trusts for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Purchases $ (8,436 ) $ (13,153 ) $ (19,195 ) $ (31,691 ) Sales 10,816 11,888 13,601 27,856 Cemetery Perpetual Care Trust Investments Care trusts’ corpus on our Consolidated Balance Sheet represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Cemetery perpetual care trust investments, at market value $ 64,047 $ 63,228 Obligations due to (from) trust (631 ) (916 ) Care trusts’ corpus $ 63,416 $ 62,312 The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at June 30, 2020 (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 1,646 $ — $ — $ 1,646 Fixed income securities: Foreign debt 2 10,794 707 (872 ) 10,629 Corporate debt 2 13,182 757 (1,213 ) 12,726 Preferred stock 2 12,332 288 (1,234 ) 11,386 Mortgage-backed securities 2 316 — (181 ) 135 Common stock 1 22,459 4,517 (6,288 ) 20,688 Mutual funds: Fixed Income 2 5,336 380 (318 ) 5,398 Trust securities $ 66,065 $ 6,649 $ (10,106 ) $ 62,608 Accrued investment income $ 620 $ 620 Cemetery perpetual care investments $ 63,228 Market value as a percentage of cost 94.8 % The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ — Due in one to five years 7,115 Due in five to ten years 7,936 Thereafter 19,825 Total fixed income securities $ 34,876 The following table reflects the cost and fair market values associated with the trust investments held in perpetual care trust funds at December 31, 2019 (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 4,624 $ — $ — $ 4,624 Fixed income securities: Foreign debt 2 4,200 238 (175 ) 4,263 Corporate debt 2 11,658 802 (534 ) 11,926 Preferred stock 2 10,782 666 (106 ) 11,342 Mortgage-backed securities 2 324 — (71 ) 253 Common stock 1 21,594 3,399 (1,911 ) 23,082 Mutual funds: Equity 1 233 146 (1 ) 378 Fixed income 2 7,156 618 (107 ) 7,667 Trust securities $ 60,571 $ 5,869 $ (2,905 ) $ 63,535 Accrued investment income $ 512 $ 512 Cemetery perpetual care investments $ 64,047 Market value as a percentage of cost 104.9 % The following table summarized our fixed income securities within our perpetual care trust investment in an unrealized loss position at June 30, 2020 , aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2020 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 $ 2,833 $ (272 ) $ 276 $ (600 ) $ 3,109 $ (872 ) Corporate debt 2,523 (795 ) 3,772 (418 ) 6,295 (1,213 ) Preferred stock 8,849 (1,234 ) — — 8,849 (1,234 ) Mortgage-backed securities — — 134 (181 ) 134 (181 ) Total fixed income securities with an unrealized loss $ 14,205 $ (2,301 ) $ 4,182 $ (1,199 ) $ 18,387 $ (3,500 ) December 31, 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 $ 168 $ (26 ) $ 549 $ (149 ) $ 717 $ (175 ) Corporate debt 1,057 (196 ) 3,253 (338 ) 4,310 (534 ) Preferred stock 2,989 (106 ) — — 2,989 (106 ) Mortgage-backed securities — — 252 (71 ) 252 (71 ) Total fixed income securities with an unrealized loss $ 4,214 $ (328 ) $ 4,054 $ (558 ) $ 8,268 $ (886 ) 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, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Realized gains $ 670 $ 439 $ 1,024 $ 1,148 Realized losses (270 ) (606 ) (441 ) (1,285 ) Net change in Care trusts’ corpus (400 ) 167 (583 ) 137 Total $ — $ — $ — $ — Perpetual care trust investment security transactions recorded in Other revenue on our Consolidated Statements of Operations for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Investment income $ 1,107 $ 1,942 $ 2,194 $ 3,347 Realized gain (losses), net 10 27 (280 ) (9 ) Total $ 1,117 $ 1,969 $ 1,914 $ 3,338 Purchases and sales of investments in the perpetual care trusts for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Purchases $ (5,117 ) $ (11,066 ) $ (14,274 ) $ (25,678 ) Sales 6,278 9,458 7,980 22,152

Receivables

Receivables	6 Months Ended
	Jun. 30, 2020
Preneed Cemetery Receivables [Abstract]
Receivables	RECEIVABLES Accounts Receivable Accounts receivable is comprised of the following at December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 Funeral Cemetery Corporate Total Trade and financed receivables $ 10,046 $ 10,508 $ — $ 20,554 Other receivables 935 157 681 1,773 Allowance for bad debt and contract cancellation (223 ) (626 ) — (849 ) Accounts receivable, net $ 10,758 $ 10,039 $ 681 $ 21,478 June 30, 2020 Funeral Cemetery Corporate Total Trade and financed receivables $ 8,899 $ 11,277 $ — $ 20,176 Other receivables 352 617 214 1,183 Allowance for credit losses (306 ) (1,020 ) — (1,326 ) Accounts receivable, net $ 8,945 $ 10,874 $ 214 $ 20,033 During the six months ended June 30, 2020 , we increased our allowance for credit losses on our Accounts Receivables by $0.2 million as a result of the economic impact of COVID-19. Other receivables include supplier rebates, commissions due from third party insurance companies and perpetual care income receivables. We do not provide an allowance for credit losses for these receivables as we have historically not had any collectability issues nor do we expect any in the foreseeable future. The following table summarizes the activity in our allowance for credit losses by portfolio segment for six months ended June 30, 2020 (in thousands): January 1, 2020 Provision for Credit Losses Allowance Recorded at Acquisition Write Offs Recoveries June 30, 2020 Trade and financed receivables: Funeral $ (223 ) $ (682 ) $ — $ 1,042 $ (443 ) $ (306 ) Cemetery (626 ) (320 ) (287 ) 213 — (1,020 ) Total allowance for credit losses on Trade and financed receivables $ (849 ) $ (1,002 ) $ (287 ) $ 1,255 $ (443 ) $ (1,326 ) As noted in Note 3, we acquired preneed cemetery receivables in connection with the funeral home and cemetery combination business in Lafayette, California acquired on January 3, 2020. We recorded an allowance for credit losses of $0.6 million on these acquired receivables ( $0.2 million current portion shown above in Accounts Receivable, net and $0.4 million non-current portion shown below in Preneed Cemetery Receivables, net ). We accounted for the allowance for credit losses on these purchased financed assets using specific identification as these assets have a unique set of risk characteristics. For these specifically identified receivables, we determined the allowance to be 100% of the face value. Bad debt expense for accounts receivable totaled $0.3 million and $0.5 million for the three and six months ended June 30, 2019 . Preneed Cemetery Receivables Our preneed cemetery receivables are comprised of the following at December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Cemetery interment rights $ 31,366 $ 34,301 Cemetery merchandise and services 9,950 10,028 Preneed cemetery receivables $ 41,316 $ 44,329 The components of our preneed cemetery receivables at December 31, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Preneed cemetery receivables $ 41,316 $ 44,329 Less: unearned finance charges (4,522 ) (4,159 ) Preneed cemetery receivables, at amortized cost $ 36,794 $ 40,170 Less: allowance for contract cancellation and credit losses (1,916 ) (3,007 ) Less: balances due on undelivered cemetery preneed contracts (4,823 ) (6,668 ) Less: amounts in accounts receivable (9,882 ) (10,257 ) Preneed cemetery receivables, net $ 20,173 $ 20,238 The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the six months ended June 30, 2020 (in thousands): January 1, 2020 Provision for Credit Losses Allowance Recorded at Acquisition Write Offs June 30, 2020 Total allowance for credit losses on Preneed cemetery receivables, net $ (1,290 ) $ (505 ) $ (318 ) $ 126 $ (1,987 ) During the six months ended June 30, 2020 , we increased our allowance for credit losses on our Preneed cemetery receivables, net by $0.4 million as a result of the economic impact of COVID-19. Bad debt expense for our preneed cemetery receivables totaled $0.1 million and $0.2 million for the three and six months ended June 30, 2019 . The amortized cost basis of our preneed cemetery receivables by year of origination as of June 30, 2020 is as follows (in thousands): 2020 2019 2018 2017 2016 Prior Total Total preneed cemetery receivables, at amortized cost $ 9,891 $ 13,590 $ 7,390 $ 4,495 $ 2,432 $ 2,372 $ 40,170 The aging of past due preneed cemetery receivables as of June 30, 2020 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 Recognized revenue $ 728 $ 508 $ 266 $ 2,128 $ 3,630 $ 29,394 $ 33,024 Deferred revenue 186 166 81 397 830 10,475 11,305 Total contracts $ 914 $ 674 $ 347 $ 2,525 $ 4,460 $ 39,869 $ 44,329

Receivables from Preneed Trusts

Receivables from Preneed Trusts	6 Months Ended
	Jun. 30, 2020
Receivables From Preneed Trusts [Abstract]
RECEIVABLES FROM PRENEED TRUSTS	RECEIVABLES FROM PRENEED TRUSTS Our 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, 2019 and June 30, 2020 , receivables from preneed trusts are as follows (in thousands): December 31, 2019 June 30, 2020 Preneed trust funds, at cost $ 18,581 $ 18,012 Less: allowance for contract cancellation (557 ) (541 ) Receivables from preneed trusts, net $ 18,024 $ 17,471 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, 2020 and December 31, 2019 . The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets. The composition of the preneed trust funds at December 31, 2019 is as follows (in thousands): Historical Cost Basis Fair Value Cash and cash equivalents $ 4,533 $ 4,533 Fixed income investments 11,603 11,603 Mutual funds and common stocks 2,440 2,518 Annuities 5 5 Total $ 18,581 $ 18,659 The composition of the preneed trust funds at June 30, 2020 is as follows (in thousands): Historical Cost Basis Fair Value Cash and cash equivalents $ 4,425 $ 4,425 Fixed income investments 11,324 11,324 Mutual funds and common stocks 2,259 2,397 Annuities 4 4 Total $ 18,012 $ 18,150

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS We evaluated our financial assets and liabilities for those financial assets and liabilities that met 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 acquisition debt and Credit Facility (as defined in Note 10) are classified within Level 2 of the Fair Value Measurements hierarchy. The fair values of the acquisition debt and Credit Facility approximate the carrying values of these instruments based on the index yields of similar securities compared to U.S. Treasury yield curves. The fair value of the Convertible Notes (as defined in Note 11) was approximately $6.4 million at June 30, 2020 based on the last traded or broker quoted price. The fair value of the Senior Notes (as defined in Note 12) was approximately $419.9 million at June 30, 2020 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 investments categories on our Consolidated Balance Sheet as having met the criteria for fair value measurement. As of December 31, 2019 and June 30, 2020 , 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 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 Note 6 to our Consolidated Financial Statements 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, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Intangible and Other Non-Current Assets	INTANGIBLE AND OTHER NON-CURRENT ASSETS Intangible and other non-current assets at December 31, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Prepaid agreements not-to-compete, net of accumulated amortization of $7,195 and $7,548, respectively $ 3,915 $ 3,617 Tradenames 25,233 26,649 Capitalized commissions on preneed contracts, net of accumulated amortization of $1,127 and $1,412, respectively 2,818 2,989 Other 150 93 Intangible and other non-current assets, net $ 32,116 $ 33,348 Prepaid agreements not-to-compete are amortized over the term of the respective agreements, ranging generally from one to ten years . Amortization expense was $168,000 and $166,000 for the three months ended June 30, 2019 and 2020 , respectively and $336,000 and $353,000 for the six months ended June 30, 2019 and 2020 , respectively. Amortization expense related to capitalized commissions totaled $139,000 and $144,000 for the three months ended June 30, 2019 and 2020 , respectively and $277,000 and $285,000 for the six months ended June 30, 2019 and 2020 , respectively. See Notes 1 and 3 to the Consolidated Financial Statements included herein, for a discussion of the methodology used for our indefinite-lived intangible asset impairment test and discussion of our acquisitions, respectively.

CREDIT FACILITY AND ACQUISITION

CREDIT FACILITY AND ACQUISITION DEBT	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
CREDIT FACILITY AND ACQUISITION DEBT	DEBT At June 30, 2020 , our Credit Facility was comprised of: (i) a $190.0 million revolving credit facility, including a $15.0 million subfacility for letters of credit and a $10.0 million swingline, and (ii) an accordion or incremental option allowing for future increases in the facility size by an additional amount of up to $75.0 million in the form of increased revolving commitments or incremental term loans. The final maturity of the Credit Facility will occur on May 31, 2023 . The Credit Facility contains customary affirmative covenants, including, but not limited to, covenants with respect to the use of proceeds, payment of taxes and other obligations, continuation of the Company’s business and the maintenance of existing rights and privileges, the maintenance of property and insurance, amongst others. In addition, the Credit Facility also contains customary negative covenants, including, but not limited to, covenants that restrict (subject to certain exceptions) the ability of the Company and its subsidiaries and party thereto as guarantors (the “Credit Facility Guarantors”) to incur additional indebtedness, grant liens on assets, make investments, engage in mergers and acquisitions, and pay dividends and other restricted payments, and certain financial covenants. As of June 30, 2020 , we were subject to the following financial covenants under our Credit Facility: (A) a Total Leverage Ratio not to exceed, (i) 5.75 to 1.00 for the quarters ended March 31, 2020 , June 30, 2020 and September 30, 2020 and (ii) 5.50 to 1.00 for the quarter ended December 31, 2020 and each quarter ended thereafter, (B) a Senior Secured Leverage Ratio (as defined in the Credit Facility) not to exceed 2.00 to 1.00 as of the end of any period of four consecutive fiscal quarters, and (C) a Fixed Charge Coverage Ratio (as defined in the Credit Facility) of not less than 1.20 to 1.00 as of the end of any period of four consecutive fiscal quarters. These financial maintenance covenants are calculated for the Company and its subsidiaries on a consolidated basis. As more fully described below, we were not in compliance with the Total Leverage Ratio covenant for the quarter ended March 31, 2020. On May 18, 2020, we received a waiver under our Credit Facility for the failure to comply with the Total Leverage Ratio covenant for the fiscal quarter ended March 31, 2020. In connection with the waiver, the Credit Facility was also amended to increase the interest rate margin applicable to borrowings by up to 0.625% at each pricing level based on the Total Leverage Ratio. We were in compliance with the total leverage ratio, fixed charge coverage ratio and senior secured leverage ratio covenants contained in our Credit Facility as of June 30, 2020 . Our Credit Facility and Acquisition debt consisted of the following at December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Credit Facility $ 83,800 $ 89,700 Debt issuance costs, net of accumulated amortization of $337 and $582, respectively (1,618 ) (1,373 ) Total Credit Facility $ 82,182 $ 88,327 Acquisition debt $ 6,964 $ 6,427 Less: current portion (1,306 ) — (1,142 ) Total acquisition debt, net of current portion $ 5,658 $ 5,285 We have one letter of credit outstanding under the Credit Facility issued on November 30, 2019 for approximately $2.0 million , which bears interest at 2.125% and will expire on November 25, 2020 . 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, 2020 , the prime rate margin was equivalent to 2.00% and the LIBOR rate margin was 3.00% . The weighted average interest rate on our Credit Facility was 3.6% and 3.9% for the three and six months ended June 30, 2020 , respectively. 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 interest expense and amortization of debt issuance costs related to our Credit Facility during the three and six months ended June 30, 2019 and 2020 is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Credit Facility interest expense $ 362 $ 1,106 $ 740 $ 2,336 Credit Facility amortization of debt issuance costs 54 118 108 245 Acquisition debt consists of deferred purchase price and promissory notes payable to sellers. A majority of the deferred purchase price and notes bear no interest and are discounted at imputed interest rates ranging from 7.3% to 10.0% . Original maturities range from five to twenty years . The imputed interest expense related to our acquisition debt during the three and six months ended June 30, 2019 and 2020 is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Acquisition debt imputed interest expense $ 161 $ 124 $ 329 $ 251

Convertible Subordinated Notes

Convertible Subordinated Notes	6 Months Ended
	Jun. 30, 2020
Convertible Subordinated Notes [Abstract]
Convertible Subordinated Notes	CONVERTIBLE SUBORDINATED NOTES The carrying values of the liability and equity components of our 2.75% convertible subordinated notes due 2021 (the “Convertible Notes”) at December 31, 2019 and June 30, 2020 are reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2019 June 30, 2020 Current liabilities: Principal amount $ 6,319 $ 6,319 Unamortized discount of liability component (319 ) (187 ) Convertible Notes issuance costs, net of accumulated amortization of $130 and $142, respectively (29 ) (17 ) Carrying value of the liability component $ 5,971 $ 6,115 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, 2019 and June 30, 2020 . The fair value of the Convertible Notes, which are Level 2 measurements, was $6.4 million at June 30, 2020 . The Convertible Notes are due in March 2021 and bear interest at 2.75% per year, which is payable semi-annually in arrears on March 15 and September 15 of each year. At June 30, 2020 , the adjusted conversion rate of the Convertible Notes was 45.7053 shares of our common stock per $1,000 principal amount of Convertible Notes, equivalent to an adjusted conversion price of $21.88 per share of common stock. The interest expense and accretion of debt discount and debt issuance costs related to our Convertible Notes during the three and six months ended June 30, 2019 and 2020 is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Convertible Notes interest expense $ 44 $ 43 $ 87 $ 87 Convertible Notes accretion of debt discount 59 66 117 131 Convertible Notes amortization of debt issuance costs 5 6 11 12 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 eight months of the Convertible Notes. The effective interest rate on the unamortized debt discount for both the three and six months ended June 30, 2019 and 2020 was 11.4% . The effective interest rate on the debt issuance costs for both the three and six months ended June 30, 2019 and 2020 was 3.2% .

Senior Notes (Notes)

Senior Notes (Notes)	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	SENIOR NOTES The carrying value of our 6.625% Senior Notes due 2026 (the “Senior Notes”) at December 31, 2019 and June 30, 2020 is reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2019 June 30, 2020 Long-term liabilities: Principal amount $ 400,000 $ 400,000 Debt premium, net of accumulated amortization of $0 and $109, respectively 1,688 1,579 Debt discount, net of accumulated amortization of $765 and $1,025, respectively (4,110 ) (3,850 ) Debt issuance costs, net of accumulated amortization of $216 and $352, respectively (2,131 ) (2,061 ) Carrying value of the Senior Notes $ 395,447 $ 395,668 The fair value of the Senior Notes, which are Level 2 measurements, was $419.9 million at June 30, 2020 . The Senior Notes are due on June 1, 2026 and bear interest at 6.625% per year which is payable semi-annually in arrears on June 1 and December 1 of each year. The interest expense and amortization of debt discount, debt premium and debt issuance costs related to our Senior Notes during the three and six months ended June 30, 2019 and 2020 is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Senior Notes interest expense $ 5,383 $ 6,625 $ 10,766 $ 13,250 Senior Notes amortization of debt discount 122 131 242 260 Senior Notes amortization of debt premium — 55 — 109 Senior Notes amortization of debt issuance costs 34 69 68 136 The debt discount, the debt premium and the debt issuance costs are being amortized using the effective interest method over the remaining term of approximately 71 months of the Senior Notes. The effective interest rate on the unamortized debt discount and the unamortized debt issuance costs for the initial Senior Notes, which were issued in May 2018, for both the three and six months ended June 30, 2020 was 6.87% and 6.69% , respectively. The effective interest rate on the unamortized debt premium and the unamortized debt issuance costs for the additional Senior Notes, which were issued in December 2019, for both the three and six months ended June 30, 2020 was 6.20% and 6.90% , respectively.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
LEASES	LEASES Our lease obligations consist of operating and finance leases related to real estate and equipment. The components of lease cost for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, Income Statement Classification 2019 2020 2019 2020 Operating lease cost Facilities and grounds expense (1) $ 942 $ 954 $ 1,862 $ 1,911 Short-term lease cost Facilities and grounds expense (1) 59 39 133 96 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 131 $ 109 $ 263 $ 218 Interest on lease liabilities Interest expense 131 125 263 251 Total finance lease cost 262 234 526 469 Total lease cost $ 1,263 $ 1,227 $ 2,521 $ 2,476 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation and Home office depreciation and amortization on our Consolidated Statements of Operations. Variable lease expense was immaterial for the three and six months ended June 30, 2019 and 2020 . Supplemental cash flow information related to our leases for the six months ended June 30, 2019 and 2020 is as follows (in thousands): Six months ended June 30, 2019 2020 Cash paid for operating leases included in operating activities $ 1,947 $ 1,507 Cash paid for finance leases included in financing activities 457 400 Right-of-use assets obtained in exchange for new leases for the six months ended June 30, 2019 and 2020 is as follows (in thousands): Six months ended June 30, 2019 2020 Right-of-use assets obtained in exchange for new operating lease liabilities $ 8,175 $ 77 Right-of-use assets obtained in exchange for new finance lease liabilities — — Supplemental balance sheet information related to leases as of December 31, 2019 and June 30, 2020 is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2019 June 30, 2020 Operating lease right-of-use assets Operating lease right-of-use assets $ 22,304 $ 21,407 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 6,770 Accumulated depreciation Property, plant and equipment, net (1,566 ) (1,784 ) Finance lease right-of-use assets, net 5,204 4,986 Operating lease current liabilities Current portion of operating lease obligations $ 1,554 $ 2,008 Finance lease current liabilities Current portion of finance lease obligations 290 306 Total current lease liabilities 1,844 2,314 Operating lease non-current liabilities Obligations under operating leases, net of current portion 21,533 20,583 Finance lease non-current liabilities Obligations under finance leases, net of current portion 5,854 5,696 Total non-current lease liabilities 27,387 26,279 Total lease liabilities $ 29,231 $ 28,593 The average lease terms and discount rates as of June 30, 2020 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 10.5 8.1 % Finance leases 6.4 8.2 % The aggregate future lease payments for operating and finance leases as of June 30, 2020 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2020 $ 1,874 $ 428 2021 3,725 836 2022 3,365 860 2023 3,267 860 2024 3,262 791 Thereafter 17,799 6,291 Total lease payments 33,292 10,066 Less: Interest (10,701 ) (4,064 ) Present value of lease liabilities $ 22,591 $ 6,002 As of June 30, 2020 , we had no additional significant operating or finance leases that had not yet commenced.
LEASES	LEASES Our lease obligations consist of operating and finance leases related to real estate and equipment. The components of lease cost for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, Income Statement Classification 2019 2020 2019 2020 Operating lease cost Facilities and grounds expense (1) $ 942 $ 954 $ 1,862 $ 1,911 Short-term lease cost Facilities and grounds expense (1) 59 39 133 96 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 131 $ 109 $ 263 $ 218 Interest on lease liabilities Interest expense 131 125 263 251 Total finance lease cost 262 234 526 469 Total lease cost $ 1,263 $ 1,227 $ 2,521 $ 2,476 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation and Home office depreciation and amortization on our Consolidated Statements of Operations. Variable lease expense was immaterial for the three and six months ended June 30, 2019 and 2020 . Supplemental cash flow information related to our leases for the six months ended June 30, 2019 and 2020 is as follows (in thousands): Six months ended June 30, 2019 2020 Cash paid for operating leases included in operating activities $ 1,947 $ 1,507 Cash paid for finance leases included in financing activities 457 400 Right-of-use assets obtained in exchange for new leases for the six months ended June 30, 2019 and 2020 is as follows (in thousands): Six months ended June 30, 2019 2020 Right-of-use assets obtained in exchange for new operating lease liabilities $ 8,175 $ 77 Right-of-use assets obtained in exchange for new finance lease liabilities — — Supplemental balance sheet information related to leases as of December 31, 2019 and June 30, 2020 is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2019 June 30, 2020 Operating lease right-of-use assets Operating lease right-of-use assets $ 22,304 $ 21,407 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 6,770 Accumulated depreciation Property, plant and equipment, net (1,566 ) (1,784 ) Finance lease right-of-use assets, net 5,204 4,986 Operating lease current liabilities Current portion of operating lease obligations $ 1,554 $ 2,008 Finance lease current liabilities Current portion of finance lease obligations 290 306 Total current lease liabilities 1,844 2,314 Operating lease non-current liabilities Obligations under operating leases, net of current portion 21,533 20,583 Finance lease non-current liabilities Obligations under finance leases, net of current portion 5,854 5,696 Total non-current lease liabilities 27,387 26,279 Total lease liabilities $ 29,231 $ 28,593 The average lease terms and discount rates as of June 30, 2020 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 10.5 8.1 % Finance leases 6.4 8.2 % The aggregate future lease payments for operating and finance leases as of June 30, 2020 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2020 $ 1,874 $ 428 2021 3,725 836 2022 3,365 860 2023 3,267 860 2024 3,262 791 Thereafter 17,799 6,291 Total lease payments 33,292 10,066 Less: Interest (10,701 ) (4,064 ) Present value of lease liabilities $ 22,591 $ 6,002 As of June 30, 2020 , 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, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Litigation We are a party to various litigation matters and proceedings. For each of our outstanding legal matters, we evaluate the merits of the case, our exposure to the matter, possible legal or settlement strategies, and the likelihood of an unfavorable outcome. If we determine that an unfavorable outcome is probable and can be reasonably estimated, we establish the necessary accruals. We hold certain insurance policies that may reduce cash outflows with respect to an adverse outcome of certain of these litigation matters. 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 and was approved by the Court in October 2019. We paid $0.7 million under the settlement agreement in November 2019. This case was formally closed on May 25, 2020.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS ’ EQUITY Restricted Stock During the six months ended June 30, 2020 , we issued restricted stock to certain employees totaling 10,200 shares that vest over a three-year period and had an aggregate grant date market value of approximately $0.3 million at a weighted average stock price of $25.00 . We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for restricted stock awards of $211,000 and $183,000 , for the three months ended June 30, 2019 and 2020 , respectively and $428,000 and $368,000 for the six months ended June 30, 2019 and 2020 , respectively. As of June 30, 2020 , we had $1.1 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 1.4 years. Stock Options During the six months ended June 30, 2020 , we granted 20,000 options to a certain key employee at a weighted average price of $18.02 . These options will vest in one-third increments over a three-year period and have a ten-year term. The fair value of these options was $0.1 million . On June 26, 2020, we cancelled 100,000 options in connection with the resignation of our President and Chief Operating Officer. The fair value of the options granted were estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: 2020 Dividend yield 1.67 % Expected volatility 38.54 % Risk-free interest rate 0.25 % Expected holding period (years) 3.74 Black-Scholes value $4.61 We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for stock options of $149,000 and $122,000 , for the three months ended June 30, 2019 and 2020 , respectively and $353,000 and $337,000 for the six months ended June 30, 2019 and 2020 , respectively. Performance Awards On May 19, 2020, we cancelled all Performance Award Agreements previously awarded to all individuals in 2019 and 2020. Concurrently with the cancellation, the Compensation Committee of the Board of Directors (the “Board”) approved a new performance award to be issued to certain employees. We granted 368,921 performance awards to certain eligible employees, payable in shares. These awards will vest (if at all) on December 31, 2024 provided that the Company’s common stock reaches one of five pre-determined growth targets for a sustained period beginning on the grant date of May 19, 2020 and ending on December 31, 2024. The new performance award was treated as a modification of the cancelled awards and resulted in an additional $1.7 million of incremental compensation costs, which are expected to be recognized over the remaining term of 54 months. On June 25, 2020, we granted an additional 13,974 performance awards to our Vice-President of Cemetery Sales and Marketing with the same vesting criteria described above with a fair value of $0.2 million . On June 26, 2020, we cancelled 33,538 performance awards in connection with the resignation of our President and Chief Operating Officer. The fair values of the performance awards granted during the three months ended June 30, 2020 were determined by using the Monte-Carlo simulation pricing model with the following assumptions: May 19, 2020 June 25, 2020 Performance period May 19, 2020 - December 31, 2024 June 25, 2020 - December 31, 2024 Simulation period (years) 4.62 4.52 Share price at grant date $15.79 $18.02 Expected volatility 34.54 % 36.24 % Risk-free interest rate 0.33 % 0.29 % We recorded stock-based compensation expense, which is included in General, administrative and other expenses , for performance awards of $58,000 and $182,000 for the three months ended June 30, 2019 and 2020 , respectively and $77,000 and $303,000 for the six months ended June 30, 2019 and 2020 , respectively. Employee Stock Purchase Plan During the six months ended June 30, 2020 , employees purchased a total of 43,314 shares at a weighted average price of $14.39 per share. The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: 2020 Dividend yield 0.01 % Expected volatility 48.63 % Risk-free interest rate 1.54%,1.57%,1.57%,1.56% Expected life (years) 0.25, 0.50, 0.75, 1.00 We recorded stock-based compensation expense, which is included in General, administrative and other expenses and Regional and unallocated funeral and cemetery costs , for the ESPP totaling $61,000 and $80,000 for the three months ended June 30, 2019 and 2020 , respectively and $166,000 and $244,000 for the six months ended June 30, 2019 and 2020 , respectively. Good to Great Incentive Program During the six months ended June 30, 2020 , we issued 17,991 shares of our common stock to certain employees, which were valued at approximately $0.4 million at a grant date stock price of $25.00 . Non-Employee Director Compensation On February 19, 2020, our Board revised the Director Compensation Policy to provide that each independent director is entitled to a quarterly retainer of $35,000 , payable at the end of the quarter. On April 23, 2020, as part of our broad-based effort to respond to COVID-19, the Board approved a temporary reduction of the quarterly retainer for our non-employee directors from $35,000 per quarter to $29,750 per quarter (or 15% ) effective April 19, 2020. On June 26, 2020, the Board voted to reinstate the quarterly retainer back to 100% effective as of June 28, 2020. For the six months ended June 30, 2020 , we granted an aggregate of 16,680 shares of our common stock to five of our non-employee directors, which were valued at $0.3 million at a weighted average stock price of $17.08 . We recorded stock-based compensation expense, which is included in General, administrative and other expenses , related to annual retainers and common stock awards of $114,000 and $201,000 for the three months ended June 30, 2019 and 2020 , respectively and $228,000 and $402,000 for the six months ended June 30, 2019 and 2020 , respectively. Share Repurchase During the six months ended June 30, 2020 , we did not repurchase any shares of our common stock pursuant to our share repurchase program. At June 30, 2020 , we had approximately $25.6 million available for repurchases under our share repurchase program. Cash Dividends On May 19, 2020, the Board approved an increase of $0.05 to our annual dividend beginning with the next dividend declaration in the third quarter of 2020. During the six months ended June 30, 2019 and 2020 , our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2019 Per Share Dollar Value March 1 st $ 0.075 $ 1,360 June 1 st $ 0.075 $ 1,365 2020 Per Share Dollar Value March 1 st $ 0.075 $ 1,339 June 1 st $ 0.075 $ 1,343 Accumulated other comprehensive income Our components of accumulated other comprehensive income are as follows (in thousands): Three months ended June 30, 2020 Accumulated Other Comprehensive Income March 31, 2020 $ — Net unrealized gains associated with available-for-sale securities of the trusts 34,301 Reclassification of net unrealized gains activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus (34,301 ) Balance at June 30, 2020 $ — Six months ended June 30, 2020 Accumulated Other Comprehensive Income Balance at December 31, 2019 $ — Net unrealized losses associated with available-for-sale securities of the trusts (10,803 ) Reclassification of net unrealized losses activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus 10,803 Balance at June 30, 2020 $ —

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2020
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, 2019 and 2020 (in thousands, except per share data): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Numerator for basic and diluted earnings per share: Net income $ 4,862 $ 6,397 $ 11,387 $ 2,200 Less: Earnings allocated to unvested restricted stock (21 ) (18 ) (52 ) (8 ) Income attributable to common stockholders $ 4,841 $ 6,379 $ 11,335 $ 2,192 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 17,959 17,860 18,008 17,833 Effect of dilutive securities: Stock options 29 29 35 29 Denominator for diluted earnings per common share - weighted average shares outstanding 17,988 17,889 18,043 17,862 Basic earnings per common share: $ 0.27 $ 0.36 $ 0.63 $ 0.12 Diluted earnings per common share: $ 0.27 $ 0.36 $ 0.63 $ 0.12 For the three and six months ended June 30, 2019 and 2020 , there were no shares that would have been issued upon conversion of our Convertible Notes as a result of the application under the if-converted method prescribed by the FASB ASC 260, Earnings Per Share for the fully diluted weighted average shares outstanding and the corresponding calculation of fully diluted earnings per share. For the three months ended June 30, 2019 and 2020 , there were 1,094,070 and 1,017,383 stock options, respectively and 1,200,404 and 1,025,734 for the six months ended June 30, 2019 and 2020 , respectively, 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, 2020 , 349,357 performance awards have been excluded from the computation of diluted earnings per share as the performance criteria have not been met.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three months ended June 30, 2020 Funeral Cemetery Total Services $ 35,653 $ 3,227 $ 38,880 Merchandise 20,121 2,512 22,633 Cemetery property — 10,009 10,009 Other revenue 3,347 2,608 5,955 Total $ 59,121 $ 18,356 $ 77,477 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 Six months ended June 30, 2020 Funeral Cemetery Total Services $ 73,212 $ 6,400 $ 79,612 Merchandise 40,821 4,798 45,619 Cemetery property — 18,294 18,294 Other revenue 6,830 4,612 11,442 Total $ 120,863 $ 34,104 $ 154,967 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 We conduct funeral and cemetery operations only in the United States. The following table presents Operating income (loss), Income (loss) before income taxes and Total assets by segment (in thousands): Funeral Cemetery Corporate Consolidated Operating income (loss): Three months ended June 30, 2020 $ 19,869 $ 5,291 $ (6,894 ) $ 18,266 Three months ended June 30, 2019 14,624 4,626 (6,061 ) 13,189 Six months ended June 30, 2020 $ 24,180 $ 9,458 $ (13,222 ) $ 20,416 Six months ended June 30, 2019 32,700 8,150 (12,062 ) 28,788 Income (loss) before income taxes: Three months ended June 30, 2020 $ 19,674 $ 5,348 $ (15,176 ) $ 9,846 Three months ended June 30, 2019 14,418 4,852 (12,262 ) 7,008 Six months ended June 30, 2020 $ 23,792 $ 9,453 $ (29,746 ) $ 3,499 Six months ended June 30, 2019 32,279 8,438 (24,508 ) 16,209 Total assets: June 30, 2020 $ 768,462 $ 341,522 $ 24,668 $ 1,134,652 December 31, 2019 790,459 314,413 24,883 1,129,755

Supplementary Data

Supplementary Data	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Data	SUPPLEMENTARY DATA Balance Sheet The following table presents the detail of certain balance sheet accounts as of December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Prepaid and other current assets: Prepaid expenses $ 1,596 $ 1,403 Deposit on pending acquisition 5,000 — Federal income taxes receivable 2,973 9,949 State income taxes receivable 986 616 Other current assets 112 119 Total prepaid and other current assets $ 10,667 $ 12,087 Current portion of debt and lease obligations: Current portion of acquisition debt $ 1,306 $ 1,142 Current portion of finance lease obligations 290 306 Current portion of operating lease obligations 1,554 2,008 Total current portion of debt and lease obligations $ 3,150 $ 3,456 Accrued and other liabilities: Accrued salaries and wages $ 4,323 $ 3,820 Accrued incentive compensation 9,199 3,248 Accrued vacation 2,880 3,208 Accrued insurance 2,329 2,888 Accrued interest 2,299 2,363 Accrued ad valorem and franchise taxes 678 1,785 Employer payroll tax deferral — 867 Accrued commissions 560 719 Perpetual care trust payable 401 180 Other accrued liabilities 1,357 1,329 Unrecognized tax benefit — 2,860 Total accrued and other liabilities $ 24,026 $ 23,267 Other long-term liabilities: Incentive compensation $ 1,267 $ 1,524 Contingent consideration 470 — Total other long-term liabilities $ 1,737 $ 1,524

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS On July 2, 2020, we sold one funeral home business in Florida for $0.8 million . On July 10, 2020, we sold two funeral home businesses in Colorado for $3.2 million

Basis Of Presentation And Sum_2

Basis Of Presentation And Summary Of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2020
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, 2019
Reclassification, Policy	.
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.
New Accounting Pronouncements Not Yet Adopted	Accounting Pronouncements Not Yet Adopted Reference Rate Reform In March 2020, the FASB issued ASU, Reference Rate Reform (“Topic 848”) to provide optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying U.S. Generally Accepted Accounting Principles (“GAAP”) to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The amendments apply only to contracts and hedging relationships that reference London InterBank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued due to reference rate reform. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. The Company did not utilize the optional expedients and exceptions provided by this ASU during the six months ended June 30, 2020
Funeral and Cemetery Operations, Policy	Funeral and Cemetery Operations Revenue is recognized when control of the merchandise or services is transferred to the customer. Our performance obligations include the delivery of funeral and cemetery merchandise and services and cemetery property interment rights. Control transfers when merchandise is delivered or services are performed. For cemetery property interment rights, control transfers to the customer when the property is developed and the interment right has been sold and can no longer be marketed or sold to another customer. Sales taxes collected are recognized on a net basis in our consolidated financial statements. On our atneed contracts, we generally deliver the merchandise and perform the services at the time of need. Memorial services frequently include performance obligations to direct the service, provide facilities and motor vehicles, catering, flowers, and stationary products. All other performance obligations on these contracts, including arrangement, removal, preparation, embalming, cremation, interment, and delivery of urns and caskets and related memorialization merchandise are fulfilled at the time of need. Personalized marker merchandise and marker installation services sold on atneed contracts are recognized when control is transferred to the customer, generally when the marker is delivered and installed in the cemetery. Due to limitations on gatherings imposed to mitigate the spread of COVID-19, some customers have requested that we delay the memorial service until after the limitations have been lifted. Ancillary funeral service revenue, which is recorded in Other revenue, represents revenue from our flower shop, pet cremation business and online cremation business in Texas . The earnings from our preneed trust investments, as well as trust management fees charged by our wholly-owned registered investment advisory firm (“CSV RIA”) are recorded in Other revenue . As of June 30, 2020 , CSV RIA provided investment management and advisory services to approximately 80% 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. Balances due on undelivered preneed funeral trust contracts have been reclassified to reduce Deferred preneed funeral revenue on our Consolidated Balance Sheet of $8.9 million and $8.6 million at December 31, 2019 and June 30, 2020 , respectively. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue in future periods. However, we estimate an average maturity period of ten years for preneed funeral contracts. Balances due from customers on delivered preneed cemetery contracts are included in Accounts receivable, net and Preneed cemetery 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. The transaction price allocated to preneed merchandise and service performance obligations that were unfulfilled were $4.8 million and $6.7 million at December 31, 2019 and June 30, 2020 , respectively. As these performance obligations are to be completed after the date of death, we cannot quantify the recognition of revenue in future periods. However, we estimate an average maturity period of eight years for preneed cemetery contracts. See Notes 17 to the Consolidated Financial Statements herein for additional information related to revenue. Arrangements with Multiple Performance Obligations Some of our contracts with customers include multiple performance obligations. For these contracts, we allocate the 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 and 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. See Notes 6 and 7 to the Consolidated Financial Statements herein for additional information related to our preneed funeral and cemetery trust funds.
Property, Plant and Equipment, Policy	Property, Plant and Equipment
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 and cemeteries acquired is recorded as goodwill. Goodwill has an indefinite life and is not subject to amortization. As such, we test goodwill for impairment on an annual basis as of August 31 st each year. In addition to our annual test, 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 negative industry or economic trends and significant adverse changes in the business climate, which may be indicated by a decline in our market capitalization or decline in operating results. As a result of economic conditions caused by the response to COVID-19, we performed a quantitative assessment of our goodwill at March 31, 2020 and we recorded an impairment for goodwill of $13.6 million during the quarter ended March 31, 2020, as the carrying amount of our funeral homes in the Eastern Reporting Unit exceeded the fair value. The discounted cash flow valuation uses projections of future cash flows and includes assumptions concerning future operating performance and economic conditions that may differ from actual future cash flows. During the three months ended June 30, 2020 , we did not identify any new factors or events that would trigger us to perform an additional interim assessment of our goodwill. We will perform our annual goodwill impairment test as of August 31, 2020. See Note 4 to the Consolidated Financial Statements included herein for additional information related to our goodwill. 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 as of August 31 st each year. In addition to our annual test, 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. As a result of economic conditions caused by the response to COVID-19, we performed a quantitative assessment of our tradenames at March 31, 2020 and we recorded an impairment for certain of our tradenames of $1.1 million during the quarter ended March 31, 2020 as the carrying amount of these tradenames exceeded the fair value. In determining the fair value of the tradenames, we used the relief from royalty method whereby we determine the fair value of the assets by discounting the cash flows that represent a savings over having to pay a royalty fee for use of the tradenames. The discounted cash flow valuation uses projections of future cash flows and includes assumptions concerning future operating performance and economic conditions that may differ from actual future cash flows and the determination and application of an appropriate royalty rate and discount rate. During the three months ended June 30, 2020 , we did not identify any new factors or events that would trigger us to perform an additional interim assessment of our tradenames. We will perform our annual intangible assets impairment test as of August 31, 2020. See Note 9 to the Consolidated Financial Statements included herein for additional information related to our intangible assets.
Subsequent Events, Policy	Subsequent Events We have evaluated events and transactions during the period subsequent to June 30, 2020 through the date the financial statements were issued for potential recognition or disclosure in the accompanying financial statements covered by this report. See Note 19 to the Consolidated Financial Statements included herein for additional information related to our subsequent events.

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Property, Plant and Equipment	Property, plant and equipment is comprised of the following at December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Land $ 84,608 $ 85,014 Buildings and improvements 242,641 244,582 Furniture, equipment and automobiles 88,046 90,399 Property, plant and equipment, at cost 415,295 419,995 Less: accumulated depreciation (136,095 ) (142,431 ) Property, plant and equipment, net $ 279,200 $ 277,564

Acquisitions Acquisitions (Tabl

Acquisitions Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the breakdown of the purchase price allocation for these businesses and the subsequent adjustments made based on additional information which became available prior to June 30, 2020 (in thousands): Initial Purchase Price Allocation Adjustments Adjusted Purchase Price Allocation Current assets $ 1,482 $ 187 $ 1,669 Preneed trust assets 15,891 — 15,891 Property, plant & equipment 21,680 — 21,680 Cemetery property 11,994 (45 ) 11,949 Goodwill 99,344 (825 ) 98,519 Intangible and other non-current assets 8,269 — 8,269 Assumed liabilities (657 ) (145 ) (802 ) Preneed trust liabilities (15,463 ) — (15,463 ) Deferred revenue (1,633 ) 992 (641 ) Purchase price $ 140,907 $ 164 $ 141,071 During the three months ended June 30, 2020 , we paid an additional $164,000 for our acquisition of the cemetery business in Fairfax, Virginia to reimburse the sellers for certain incremental taxes resulting from the 338(h)(10) election under the Internal Revenue Code. We also received $153,000 in cash, recorded in Current assets, related to the closing of all operating bank accounts in place prior to the acquisition. As of June 30, 2020 , our accounting for cemetery receivables, cemetery property, deferred revenue and deferred tax liabilities for our 2019 acquisitions has not been finalized. Initial Purchase Price Allocation Adjustments Adjusted Purchase Price Allocation Current assets $ 2,662 $ (107 ) $ 2,555 Preneed trust assets 9,089 9,089 Property, plant & equipment 1,720 1,720 Cemetery property 14,753 14,753 Goodwill 12,916 110 13,026 Intangible and other non-current assets 2,506 2,506 Assumed liabilities (489 ) (489 ) Deferred tax liability (527 ) (3 ) (530 ) Preneed trust liabilities (9,089 ) (9,089 ) Deferred revenue (541 ) (541 ) Purchase price $ 33,000 $ — $ 33,000

Revenue From Contracts With Cus

Revenue From Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three months ended June 30, 2020 Funeral Cemetery Total Services $ 35,653 $ 3,227 $ 38,880 Merchandise 20,121 2,512 22,633 Cemetery property — 10,009 10,009 Other revenue 3,347 2,608 5,955 Total $ 59,121 $ 18,356 $ 77,477 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

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table presents changes in goodwill in the accompanying Consolidated Balance Sheet for the year ended December 31, 2019 and the six months ended June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Goodwill at the beginning of the period $ 303,887 $ 398,292 Net increase in goodwill related to acquisitions 99,344 12,201 Decrease in goodwill related to divestitures (4,939 ) — Decrease in goodwill related to impairments — (13,632 ) Goodwill at the end of the period $ 398,292 $ 396,861

Trust Investments (Tables)

Trust Investments (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Preneed cemetery trust investments, at market value $ 74,572 $ 74,914 Less: allowance for contract cancellation (2,190 ) (2,345 ) Preneed cemetery trust investments $ 72,382 $ 72,569
Cost and fair market values associated with preneed cemetery trust investments	The cost and market values associated with preneed cemetery trust investments at June 30, 2020 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 2,844 $ — $ — $ 2,844 Fixed income securities: Foreign debt 2 12,628 867 (1,014 ) 12,481 Corporate debt 2 15,911 794 (1,500 ) 15,205 Preferred stock 2 13,586 334 (1,341 ) 12,579 Mortgage-backed securities 2 394 — (227 ) 167 Common stock 1 27,093 5,453 (7,544 ) 25,002 Mutual funds: Fixed Income 2 5,700 494 (277 ) 5,917 Trust securities $ 78,156 $ 7,942 $ (11,903 ) $ 74,195 Accrued investment income $ 719 $ 719 Preneed cemetery trust investments $ 74,914 Market value as a percentage of cost 94.9 % The cost and market values associated with preneed cemetery trust investments at December 31, 2019 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 5,729 $ — $ — $ 5,729 Fixed income securities: Foreign debt 2 5,609 312 (243 ) 5,678 Corporate debt 2 16,916 1,044 (649 ) 17,311 Preferred stock 2 14,206 904 (164 ) 14,946 Mortgage-backed securities 2 517 — (114 ) 403 Common stock 1 28,569 2,766 (3,017 ) 28,318 Mutual funds: Fixed income 2 1,463 72 (85 ) 1,450 Trust Securities $ 73,009 $ 5,098 $ (4,272 ) $ 73,835 Accrued investment income $ 737 737 Preneed cemetery trust investments $ 74,572 Market value as a percentage of cost 101.1 %
Estimated maturities of fixed preneed cemetery trust income securities	The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ 1 Due in one to five years 8,738 Due in five to ten years 9,703 Thereafter 21,990 Total fixed income securities $ 40,432
Schedule of fair market value and unrealized loss on cemetery merchandise and service trust investments	The following table summarized our fixed income securities within our preneed cemetery trust investments in an unrealized loss position at June 30, 2020 , aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2020 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 $ 3,149 $ (334 ) $ 311 $ (680 ) $ 3,460 $ (1,014 ) Corporate debt 3,140 (989 ) 4,227 (511 ) 7,367 (1,500 ) Preferred stock 9,882 (1,341 ) — — 9,882 (1,341 ) Mortgage-backed securities — — 167 (227 ) 167 (227 ) Total fixed income securities with an unrealized loss $ 16,171 $ (2,664 ) $ 4,705 $ (1,418 ) $ 20,876 $ (4,082 ) December 31, 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 $ 268 $ (42 ) $ 758 $ (201 ) $ 1,026 $ (243 ) Corporate debt 1,368 (168 ) 4,520 (481 ) 5,888 (649 ) Preferred stock 4,135 (164 ) — — 4,135 (164 ) Mortgage-backed securities — — 402 (114 ) 402 (114 ) Total fixed income securities with an unrealized loss $ 5,771 $ (374 ) $ 5,680 $ (796 ) $ 11,451 $ (1,170 )
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, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Investment income $ 414 $ 653 $ 985 $ 972 Realized gains 2,363 1,619 3,821 3,535 Realized losses (1,001 ) (2,200 ) (1,636 ) (3,572 ) Expenses and taxes (407 ) (438 ) (685 ) (625 ) Net change in deferred preneed cemetery receipts held in trust (1,369 ) 366 (2,485 ) (310 ) $ — $ — $ — $ —
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, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Purchases $ (8,186 ) $ (13,597 ) $ (10,258 ) $ (32,454 ) Sales 10,026 12,135 13,899 25,366
Components of preneed funeral trust investments	The components of Preneed funeral trust investments on our Consolidated Balance Sheet at December 31, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Preneed funeral trust investments, at market value $ 99,246 $ 93,110 Less: allowance for expected credit losses and cancellations (2,911 ) (2,875 ) Preneed funeral trust investments $ 96,335 $ 90,235
Estimated maturities of fixed preneed funeral trust income securities	The estimated maturities of the fixed income securities included above are as follows (in thousands): Due in one year or less $ — Due in one to five years 9,528 Due in five to ten years 8,481 Thereafter 21,169 Total fixed income securities $ 39,178
Cost and fair market values associated with preneed funeral trust investments	The cost and market values associated with preneed funeral trust investments at June 30, 2020 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 19,920 $ — $ — $ 19,920 Fixed income securities: U.S treasury debt 1 820 13 — 833 Foreign debt 2 12,400 857 (955 ) 12,302 Corporate debt 2 14,637 738 (1,432 ) 13,943 Preferred stock 2 12,871 316 (1,295 ) 11,892 Mortgage-backed securities 2 433 1 (226 ) 208 Common stock 1 25,825 5,377 (7,052 ) 24,150 Mutual funds: Fixed income 2 4,942 462 (189 ) 5,215 Other investments 2 3,982 — — 3,982 Trust securities $ 95,830 $ 7,764 $ (11,149 ) $ 92,445 Accrued investment income $ 665 $ 665 Preneed funeral trust investments $ 93,110 Market value as a percentage of cost 96.5 % The cost and market values associated with preneed funeral trust investments at December 31, 2019 are detailed below (in thousands): Fair Value Hierarchy Level Cost Unrealized Gains Unrealized Losses Fair Market Value Cash and money market accounts 1 $ 24,160 $ — $ — $ 24,160 Fixed income securities: U.S. treasury debt 1 822 — — 822 Foreign debt 2 5,587 309 (232 ) 5,664 Corporate debt 2 16,109 992 (646 ) 16,455 Preferred stock 2 14,094 874 (198 ) 14,770 Mortgage-backed securities 2 585 — (117 ) 468 Common stock 1 27,652 2,773 (2,869 ) 27,556 Mutual funds: Equity 1 772 617 (4 ) 1,385 Fixed income 2 4,364 107 (107 ) 4,364 Other investments 2 2,902 — — 2,902 Trust securities $ 97,047 $ 5,672 $ (4,173 ) $ 98,546 Accrued investment income $ 700 $ 700 Preneed funeral trust investments $ 99,246 Market value as a percentage of cost 101.5 %
Schedule of fair market value and unrealized loss on preneed funeral trust investments	The following table summarized our fixed income securities within our preneed funeral trust investment in an unrealized loss position at June 30, 2020 , aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2020 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 $ 3,093 $ (332 ) $ 288 $ (623 ) $ 3,381 $ (955 ) Corporate debt 3,125 (984 ) 4,012 (448 ) 7,137 (1,432 ) Preferred stock 9,493 (1,295 ) — — 9,493 (1,295 ) Mortgage-backed securities 4 — 175 (226 ) 179 (226 ) Total fixed income securities with an unrealized loss $ 15,715 $ (2,611 ) $ 4,475 $ (1,297 ) $ 20,190 $ (3,908 ) December 31, 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 $ 274 $ (43 ) $ 723 $ (189 ) $ 997 $ (232 ) Corporate debt 1,403 (172 ) 4,433 (474 ) 5,836 (646 ) Preferred stock 4,412 (198 ) — — 4,412 (198 ) Mortgage-backed securities — — 439 (117 ) 439 (117 ) Total fixed income securities with an unrealized loss $ 6,089 $ (413 ) $ 5,595 $ (780 ) $ 11,684 $ (1,193 )
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, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Investment income $ 409 $ 604 $ 982 $ 862 Realized gains 2,486 1,606 3,806 4,157 Realized losses (1,007 ) (2,053 ) (424 ) (3,182 ) Expenses and taxes (513 ) (253 ) (285 ) (350 ) Net change in deferred preneed funeral receipts held in trust (1,375 ) 96 (4,079 ) (1,487 ) $ — $ — $ — $ —
Purchases and sales of investments in preneed funeral trusts	Purchases and sales of investments in the perpetual care trusts for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Purchases $ (5,117 ) $ (11,066 ) $ (14,274 ) $ (25,678 ) Sales 6,278 9,458 7,980 22,152 Purchases and sales of investments in the preneed funeral trusts for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Purchases $ (8,436 ) $ (13,153 ) $ (19,195 ) $ (31,691 ) Sales 10,816 11,888 13,601 27,856
Components of care trusts' corpus	Care trusts’ corpus on our Consolidated Balance Sheet represent the corpus of those trusts plus undistributed income. The components of Care trusts’ corpus as of December 31, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Cemetery perpetual care trust investments, at market value $ 64,047 $ 63,228 Obligations due to (from) trust (631 ) (916 ) Care trusts’ corpus $ 63,416 $ 62,312
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]	The following table summarized our fixed income securities within our perpetual care trust investment in an unrealized loss position at June 30, 2020 , aggregated by major security type and length of time in a continuous unrealized loss position (in thousands): June 30, 2020 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 $ 2,833 $ (272 ) $ 276 $ (600 ) $ 3,109 $ (872 ) Corporate debt 2,523 (795 ) 3,772 (418 ) 6,295 (1,213 ) Preferred stock 8,849 (1,234 ) — — 8,849 (1,234 ) Mortgage-backed securities — — 134 (181 ) 134 (181 ) Total fixed income securities with an unrealized loss $ 14,205 $ (2,301 ) $ 4,182 $ (1,199 ) $ 18,387 $ (3,500 ) December 31, 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 $ 168 $ (26 ) $ 549 $ (149 ) $ 717 $ (175 ) Corporate debt 1,057 (196 ) 3,253 (338 ) 4,310 (534 ) Preferred stock 2,989 (106 ) — — 2,989 (106 ) Mortgage-backed securities — — 252 (71 ) 252 (71 ) Total fixed income securities with an unrealized loss $ 4,214 $ (328 ) $ 4,054 $ (558 ) $ 8,268 $ (886 )
Preneed Funeral Trust Investment Security Transactions [Table Text Block]	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, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Realized gains $ 670 $ 439 $ 1,024 $ 1,148 Realized losses (270 ) (606 ) (441 ) (1,285 ) Net change in Care trusts’ corpus (400 ) 167 (583 ) 137 Total $ — $ — $ — $ — Perpetual care trust investment security transactions recorded in Other revenue on our Consolidated Statements of Operations for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Investment income $ 1,107 $ 1,942 $ 2,194 $ 3,347 Realized gain (losses), net 10 27 (280 ) (9 ) Total $ 1,117 $ 1,969 $ 1,914 $ 3,338

Receivables (Tables)

Receivables (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Preneed Cemetery Receivables [Abstract]
Accounts Receivable, Allowance for Credit Loss [Table Text Block]		Accounts receivable is comprised of the following at December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 Funeral Cemetery Corporate Total Trade and financed receivables $ 10,046 $ 10,508 $ — $ 20,554 Other receivables 935 157 681 1,773 Allowance for bad debt and contract cancellation (223 ) (626 ) — (849 ) Accounts receivable, net $ 10,758 $ 10,039 $ 681 $ 21,478
Preneed Cemetery Receivables	The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the six months ended June 30, 2020 (in thousands): January 1, 2020 Provision for Credit Losses Allowance Recorded at Acquisition Write Offs June 30, 2020 Total allowance for credit losses on Preneed cemetery receivables, net $ (1,290 ) $ (505 ) $ (318 ) $ 126 $ (1,987 )
Aging of Past Due Financing Receivables	The aging of past due preneed cemetery receivables as of June 30, 2020 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 Recognized revenue $ 728 $ 508 $ 266 $ 2,128 $ 3,630 $ 29,394 $ 33,024 Deferred revenue 186 166 81 397 830 10,475 11,305 Total contracts $ 914 $ 674 $ 347 $ 2,525 $ 4,460 $ 39,869 $ 44,329

Receivables from Preneed Trus_2

Receivables from Preneed Trusts (Tables)	6 Months Ended
	Jun. 30, 2020
Receivables From Preneed Trusts [Abstract]
Receivables from Preneed Trusts	As of December 31, 2019 and June 30, 2020 , receivables from preneed trusts are as follows (in thousands): December 31, 2019 June 30, 2020 Preneed trust funds, at cost $ 18,581 $ 18,012 Less: allowance for contract cancellation (557 ) (541 ) Receivables from preneed trusts, net $ 18,024 $ 17,471
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, 2020 and December 31, 2019 . The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets. The composition of the preneed trust funds at December 31, 2019 is as follows (in thousands): Historical Cost Basis Fair Value Cash and cash equivalents $ 4,533 $ 4,533 Fixed income investments 11,603 11,603 Mutual funds and common stocks 2,440 2,518 Annuities 5 5 Total $ 18,581 $ 18,659 The composition of the preneed trust funds at June 30, 2020 is as follows (in thousands): Historical Cost Basis Fair Value Cash and cash equivalents $ 4,425 $ 4,425 Fixed income investments 11,324 11,324 Mutual funds and common stocks 2,259 2,397 Annuities 4 4 Total $ 18,012 $ 18,150

Intangible and Other Non-Curr_2

Intangible and Other Non-Current Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure	Intangible and other non-current assets at December 31, 2019 and June 30, 2020 are as follows (in thousands): December 31, 2019 June 30, 2020 Prepaid agreements not-to-compete, net of accumulated amortization of $7,195 and $7,548, respectively $ 3,915 $ 3,617 Tradenames 25,233 26,649 Capitalized commissions on preneed contracts, net of accumulated amortization of $1,127 and $1,412, respectively 2,818 2,989 Other 150 93 Intangible and other non-current assets, net $ 32,116 $ 33,348

CREDIT FACILITY AND ACQUISITI_2

CREDIT FACILITY AND ACQUISITION DEBT (Tables)	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt	The interest expense and amortization of debt issuance costs related to our Credit Facility during the three and six months ended June 30, 2019 and 2020 is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Credit Facility interest expense $ 362 $ 1,106 $ 740 $ 2,336 Credit Facility amortization of debt issuance costs 54 118 108 245 Our Credit Facility and Acquisition debt consisted of the following at December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Credit Facility $ 83,800 $ 89,700 Debt issuance costs, net of accumulated amortization of $337 and $582, respectively (1,618 ) (1,373 ) Total Credit Facility $ 82,182 $ 88,327 Acquisition debt $ 6,964 $ 6,427 Less: current portion (1,306 ) — (1,142 ) Total acquisition debt, net of current portion $ 5,658 $ 5,285 The imputed interest expense related to our acquisition debt during the three and six months ended June 30, 2019 and 2020 is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Acquisition debt imputed interest expense $ 161 $ 124 $ 329 $ 251

Convertible Subordinated Notes

Convertible Subordinated Notes (Tables)	6 Months Ended
	Jun. 30, 2020
Convertible Subordinated Notes [Abstract]
Schedule of Liability and Equity Components of Convertible Subordinated Notes	The carrying values of the liability and equity components of our 2.75% convertible subordinated notes due 2021 (the “Convertible Notes”) at December 31, 2019 and June 30, 2020 are reflected on our Consolidated Balance Sheet as follows (in thousands): December 31, 2019 June 30, 2020 Current liabilities: Principal amount $ 6,319 $ 6,319 Unamortized discount of liability component (319 ) (187 ) Convertible Notes issuance costs, net of accumulated amortization of $130 and $142, respectively (29 ) (17 ) Carrying value of the liability component $ 5,971 $ 6,115 Carrying value of the equity component $ 789 $ 789 The interest expense and accretion of debt discount and debt issuance costs related to our Convertible Notes during the three and six months ended June 30, 2019 and 2020 is as follows (in thousands): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Convertible Notes interest expense $ 44 $ 43 $ 87 $ 87 Convertible Notes accretion of debt discount 59 66 117 131 Convertible Notes amortization of debt issuance costs 5 6 11 12

(Tables)

(Tables)	6 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Components of Lease Expense	The components of lease cost for the three and six months ended June 30, 2019 and 2020 are as follows (in thousands): Three months ended June 30, Six months ended June 30, Income Statement Classification 2019 2020 2019 2020 Operating lease cost Facilities and grounds expense (1) $ 942 $ 954 $ 1,862 $ 1,911 Short-term lease cost Facilities and grounds expense (1) 59 39 133 96 Finance lease cost: Depreciation of leased assets Depreciation and amortization (2) $ 131 $ 109 $ 263 $ 218 Interest on lease liabilities Interest expense 131 125 263 251 Total finance lease cost 262 234 526 469 Total lease cost $ 1,263 $ 1,227 $ 2,521 $ 2,476 (1) Facilities and grounds expense is included within Cost of service and General, administrative and other on our Consolidated Statements of Operations. (2) Depreciation and amortization expense is included within Field depreciation and Home office depreciation and amortization on our Consolidated Statements of Operations. Variable lease expense was immaterial for the three and six months ended June 30, 2019 and 2020 . Supplemental cash flow information related to our leases for the six months ended June 30, 2019 and 2020 is as follows (in thousands): Six months ended June 30, 2019 2020 Cash paid for operating leases included in operating activities $ 1,947 $ 1,507 Cash paid for finance leases included in financing activities 457 400 Right-of-use assets obtained in exchange for new leases for the six months ended June 30, 2019 and 2020 is as follows (in thousands): Six months ended June 30, 2019 2020 Right-of-use assets obtained in exchange for new operating lease liabilities $ 8,175 $ 77 Right-of-use assets obtained in exchange for new finance lease liabilities — — Supplemental balance sheet information related to leases as of December 31, 2019 and June 30, 2020 is as follows (in thousands): Lease Type Balance Sheet Classification December 31, 2019 June 30, 2020 Operating lease right-of-use assets Operating lease right-of-use assets $ 22,304 $ 21,407 Finance lease right-of-use assets Property, plant and equipment, net $ 6,770 $ 6,770 Accumulated depreciation Property, plant and equipment, net (1,566 ) (1,784 ) Finance lease right-of-use assets, net 5,204 4,986 Operating lease current liabilities Current portion of operating lease obligations $ 1,554 $ 2,008 Finance lease current liabilities Current portion of finance lease obligations 290 306 Total current lease liabilities 1,844 2,314 Operating lease non-current liabilities Obligations under operating leases, net of current portion 21,533 20,583 Finance lease non-current liabilities Obligations under finance leases, net of current portion 5,854 5,696 Total non-current lease liabilities 27,387 26,279 Total lease liabilities $ 29,231 $ 28,593 The average lease terms and discount rates as of June 30, 2020 are as follows: Weighted-average remaining lease term (years) Weighted-average discount rate Operating leases 10.5 8.1 % Finance leases 6.4 8.2 %
Maturities of Operating Lease Liabilities	The aggregate future lease payments for operating and finance leases as of June 30, 2020 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2020 $ 1,874 $ 428 2021 3,725 836 2022 3,365 860 2023 3,267 860 2024 3,262 791 Thereafter 17,799 6,291 Total lease payments 33,292 10,066 Less: Interest (10,701 ) (4,064 ) Present value of lease liabilities $ 22,591 $ 6,002
Maturities of Financing Lease Liabilities	The aggregate future lease payments for operating and finance leases as of June 30, 2020 are as follows (in thousands): Operating Finance Lease payments due: Remainder of 2020 $ 1,874 $ 428 2021 3,725 836 2022 3,365 860 2023 3,267 860 2024 3,262 791 Thereafter 17,799 6,291 Total lease payments 33,292 10,066 Less: Interest (10,701 ) (4,064 ) Present value of lease liabilities $ 22,591 $ 6,002

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Valuation Assumptions	The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions: 2020 Dividend yield 0.01 % Expected volatility 48.63 % Risk-free interest rate 1.54%,1.57%,1.57%,1.56% Expected life (years) 0.25, 0.50, 0.75, 1.00 The fair value of the options granted were estimated on the date of grant using the Black-Scholes option pricing model with the following weighted-average assumptions: 2020 Dividend yield 1.67 % Expected volatility 38.54 % Risk-free interest rate 0.25 % Expected holding period (years) 3.74 Black-Scholes value $4.61 The fair values of the performance awards granted during the three months ended June 30, 2020 were determined by using the Monte-Carlo simulation pricing model with the following assumptions: May 19, 2020 June 25, 2020 Performance period May 19, 2020 - December 31, 2024 June 25, 2020 - December 31, 2024 Simulation period (years) 4.62 4.52 Share price at grant date $15.79 $18.02 Expected volatility 34.54 % 36.24 % Risk-free interest rate 0.33 % 0.29 %
Dividends Declared	the six months ended June 30, 2019 and 2020 , our Board declared the following dividends payable on the dates below (in thousands, except per share amounts): 2019 Per Share Dollar Value March 1 st $ 0.075 $ 1,360 June 1 st $ 0.075 $ 1,365 2020 Per Share Dollar Value March 1 st $ 0.075 $ 1,339 June 1 st $ 0.075 $ 1,343
Schedule of Accumulated Other Comprehensive Income	Our components of accumulated other comprehensive income are as follows (in thousands): Three months ended June 30, 2020 Accumulated Other Comprehensive Income March 31, 2020 $ — Net unrealized gains associated with available-for-sale securities of the trusts 34,301 Reclassification of net unrealized gains activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus (34,301 ) Balance at June 30, 2020 $ — Six months ended June 30, 2020 Accumulated Other Comprehensive Income Balance at December 31, 2019 $ — Net unrealized losses associated with available-for-sale securities of the trusts (10,803 ) Reclassification of net unrealized losses activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus 10,803 Balance at June 30, 2020 $ —

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2019 and 2020 (in thousands, except per share data): Three months ended June 30, Six months ended June 30, 2019 2020 2019 2020 Numerator for basic and diluted earnings per share: Net income $ 4,862 $ 6,397 $ 11,387 $ 2,200 Less: Earnings allocated to unvested restricted stock (21 ) (18 ) (52 ) (8 ) Income attributable to common stockholders $ 4,841 $ 6,379 $ 11,335 $ 2,192 Denominator: Denominator for basic earnings per common share - weighted average shares outstanding 17,959 17,860 18,008 17,833 Effect of dilutive securities: Stock options 29 29 35 29 Denominator for diluted earnings per common share - weighted average shares outstanding 17,988 17,889 18,043 17,862 Basic earnings per common share: $ 0.27 $ 0.36 $ 0.63 $ 0.12 Diluted earnings per common share: $ 0.27 $ 0.36 $ 0.63 $ 0.12

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Disaggregation of Revenue	Revenue, disaggregated by major source for each of our reportable segments was as follows (in thousands): Three months ended June 30, 2020 Funeral Cemetery Total Services $ 35,653 $ 3,227 $ 38,880 Merchandise 20,121 2,512 22,633 Cemetery property — 10,009 10,009 Other revenue 3,347 2,608 5,955 Total $ 59,121 $ 18,356 $ 77,477 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
Revenue, pre-tax income and total and total assets by segments	The following table presents Operating income (loss), Income (loss) before income taxes and Total assets by segment (in thousands): Funeral Cemetery Corporate Consolidated Operating income (loss): Three months ended June 30, 2020 $ 19,869 $ 5,291 $ (6,894 ) $ 18,266 Three months ended June 30, 2019 14,624 4,626 (6,061 ) 13,189 Six months ended June 30, 2020 $ 24,180 $ 9,458 $ (13,222 ) $ 20,416 Six months ended June 30, 2019 32,700 8,150 (12,062 ) 28,788 Income (loss) before income taxes: Three months ended June 30, 2020 $ 19,674 $ 5,348 $ (15,176 ) $ 9,846 Three months ended June 30, 2019 14,418 4,852 (12,262 ) 7,008 Six months ended June 30, 2020 $ 23,792 $ 9,453 $ (29,746 ) $ 3,499 Six months ended June 30, 2019 32,279 8,438 (24,508 ) 16,209 Total assets: June 30, 2020 $ 768,462 $ 341,522 $ 24,668 $ 1,134,652 December 31, 2019 790,459 314,413 24,883 1,129,755

Supplementary Data (Tables)

Supplementary Data (Tables)	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Balance Sheet Disclosures	he detail of certain balance sheet accounts as of December 31, 2019 and June 30, 2020 (in thousands): December 31, 2019 June 30, 2020 Prepaid and other current assets: Prepaid expenses $ 1,596 $ 1,403 Deposit on pending acquisition 5,000 — Federal income taxes receivable 2,973 9,949 State income taxes receivable 986 616 Other current assets 112 119 Total prepaid and other current assets $ 10,667 $ 12,087 Current portion of debt and lease obligations: Current portion of acquisition debt $ 1,306 $ 1,142 Current portion of finance lease obligations 290 306 Current portion of operating lease obligations 1,554 2,008 Total current portion of debt and lease obligations $ 3,150 $ 3,456 Accrued and other liabilities: Accrued salaries and wages $ 4,323 $ 3,820 Accrued incentive compensation 9,199 3,248 Accrued vacation 2,880 3,208 Accrued insurance 2,329 2,888 Accrued interest 2,299 2,363 Accrued ad valorem and franchise taxes 678 1,785 Employer payroll tax deferral — 867 Accrued commissions 560 719 Perpetual care trust payable 401 180 Other accrued liabilities 1,357 1,329 Unrecognized tax benefit — 2,860 Total accrued and other liabilities $ 24,026 $ 23,267 Other long-term liabilities: Incentive compensation $ 1,267 $ 1,524 Contingent consideration 470 — Total other long-term liabilities $ 1,737 $ 1,524

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Operations) (Details) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2020USD ($)funeral_homescemeteriesstates	Mar. 31, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)funeral_homescemeteriesstatessegment	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)
Organization Description and Operations [Line Items]
Allowance for credit losses	$ 1,326			$ 1,326
Depreciation expense	3,600		$ 3,400	$ 7,200	$ 6,900
Number of business segments | segment				2
Amortization Of Cemetery Property	1,100		1,200		2,000
Trade and financed receivables	$ 20,176			$ 20,176			$ 20,554
The percentage of trust assets in custody of institution receiving trust management services	80.00%			80.00%
Accounts receivable, net of allowance for bad debts	$ 20,033			$ 20,033			21,478
Preneed receivables	20,238			20,238			20,173
Bad debt expense				1,507	724
Income Tax Expense (Benefit), Net Of Uncertain Tax Positions	$ (3,449)		$ (2,146)	$ (1,299)	$ (4,822)
Income taxes before discrete items	33.50%		29.20%	33.30%	28.50%
Goodwill, Impairment Loss		$ 13,600		$ 13,632		$ 0
Unearned finance charges associated with receivables	$ 4,159			4,159			4,522
Amortization of capitalized commissions on preneed contracts	144		$ 139	285	$ 277
Accumulated Amortization, Property, Plant, and Equipment	$ (43,600)			$ (43,600)			$ (41,700)
Funeral And Cemetery [Member]
Organization Description and Operations [Line Items]
Bad debt expense			$ 300		$ 500
Funeral homes [Member]
Organization Description and Operations [Line Items]
Number of owned and operated funeral homes (in Funeral Homes) | funeral_homes	186			186
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	32			32
Revenue, Percentage	20.00%			20.00%
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
Lease Term				1 year
Minimum [Member] | Funeral homes [Member]
Organization Description and Operations [Line Items]
Lease Term				10 years
Maximum [Member]
Organization Description and Operations [Line Items]
Service Contract, Term				10 years
Lease Term				19 years
Lease Term, Options To Extend				26 years
Maximum [Member] | Funeral homes [Member]
Organization Description and Operations [Line Items]
Lease Term				40 years
Trade Names [Member]
Organization Description and Operations [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	$ 1,100			$ 1,100

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Jan. 03, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Payments to Acquire Property, Plant, and Equipment			$ 5,786	$ 8,654
Property, plant and equipment	$ 419,995		419,995			$ 415,295
Unearned finance charges associated with receivables	4,159		4,159			4,522
Provision for bad debt and credit losses			1,507	724
Property, plant and equipment, gross	101,500		101,500			87,000
Accumulated Amortization, Property, Plant, and Equipment	43,600		43,600			41,700
Amortization Of Cemetery Property	1,100	$ 1,200		2,000
Less: accumulated depreciation	(142,431)		(142,431)			(136,095)
Property, plant and equipment, net	277,564		277,564			279,200
Depreciation expense	$ 3,600	$ 3,400	$ 7,200	$ 6,900
Income taxes before discrete items	33.50%	29.20%	33.30%	28.50%
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 85,014		$ 85,014			84,608
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	244,582		244,582			242,641
Furniture, equipment and automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	90,399		90,399			88,046
Funeral
Property, Plant and Equipment [Line Items]
Accounts Receivable, Allowance for Credit Loss, Current	206		206			189
Funeral And Cemetery [Member]
Property, Plant and Equipment [Line Items]
Provision for bad debt and credit losses		$ 300		$ 500
Cemetery
Property, Plant and Equipment [Line Items]
Accounts Receivable, Allowance for Credit Loss, Current	596		596			580
Lafayette, California [Member]
Property, Plant and Equipment [Line Items]
Property, plant & equipment	1,720		1,720		$ 1,720
Accounts Receivable, Allowance for Credit Loss, Current	200		200
Accounts Receivable, Allowance for Credit Loss, Noncurrent	400		400
Series of Individually Immaterial Business Acquisitions [Member]
Property, Plant and Equipment [Line Items]
Property, plant & equipment	$ 21,680		$ 21,680			$ 21,680

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies Preneed Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Preneed cemetery receivables	$ 44,329	$ 41,316
Less: balances due on undelivered cemetery preneed contracts	(6,668)	(4,823)
Preneed cemetery receivables, net	$ 20,238	$ 20,173

Basis of Presentation and Sum_7

Basis of Presentation and Summary of Significant Accounting Policies Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Income before income taxes	$ 9,846	$ 7,008	$ 3,499	$ 16,209
Income Tax Expense (Benefit)	$ 3,299	$ 2,043	$ 1,163	$ 4,620
Income taxes before discrete items	33.50%	29.20%	33.30%	28.50%
Total benefit for income taxes	$ 3,449	$ 2,146	$ 1,299	$ 4,822

Basis of Presentation and Sum_8

Basis of Presentation and Summary of Significant Accounting Policies Performance Obligation (Details) - USD ($) $ in Millions	Jun. 30, 2020	Dec. 31, 2019
Funeral | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount		$ 8.9
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	10 years
Funeral | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 8.6
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	10 years
Cemetery | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount		$ 4.8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	8 years
Cemetery | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue from External Customer [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 6.7
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	8 years

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) - USD ($) $ in Thousands	Jan. 03, 2020	Jun. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Lafayette, California [Member]
Business Combinations [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets	$ 9,089	$ 9,089	$ 9,089
Business Acquisition [Line Items]
Purchase price	$ 33,000
Payments to acquire businesses			28,000	$ 5,000
Series of Individually Immaterial Business Acquisitions [Member]
Business Combinations [Abstract]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets		15,891	$ 15,891	$ 15,891
Business Acquisition [Line Items]
Adjustments		$ (164)

Recently Issued Accounting St_2

Recently Issued Accounting Standards - Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accounting Changes and Error Corrections [Abstract]
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves	$ 2,900
Operating lease right-of-use assets	21,407	$ 22,304
Present value of lease liabilities	$ 22,591

Revenue From Contracts With C_2

Revenue From Contracts With Customers (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	$ 77,477	$ 67,752	$ 154,967	$ 136,833
Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	38,880	34,659	79,612	71,311
Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	22,633	20,331	45,619	42,074
Cemetery property
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	10,009	8,546	18,294	15,382
Other revenue
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	5,955	4,216	11,442	8,066
Funeral
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	59,121	52,507	120,863	108,670
Funeral | Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	35,653	31,931	73,212	65,908
Funeral | Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	20,121	18,378	40,821	38,343
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	3,347	2,198	6,830	4,419
Cemetery
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	18,356	15,245	34,104	28,163
Cemetery | Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	3,227	2,728	6,400	5,403
Cemetery | Merchandise
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	2,512	1,953	4,798	3,731
Cemetery | Cemetery property
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	10,009	8,546	18,294	15,382
Cemetery | Other revenue
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Total	$ 2,608	$ 2,018	$ 4,612	$ 3,647

Acquisitions Acquistions (Purch

Acquisitions Acquistions (Purchase Price Allocation) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2020	Jan. 03, 2020	Dec. 31, 2019	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill	$ 396,861		$ 398,292	$ 303,887
Lafayette, California [Member]
Business Acquisition [Line Items]
Current assets	2,555	$ 2,662
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets	9,089	9,089
Current Assets, Purchase Accounting Adjustments	(107)
Property, plant & equipment	1,720	1,720
Cemetery property	14,753	14,753
Goodwill	13,026	12,916
Goodwill, Purchase Accounting Adjustments	110
Intangible and other non-current assets	2,506	2,506
Assumed liabilities	(489)	(489)
Deferred tax liability	(530)	(527)
Deferred tax liability	(3)
Preneed trust liabilities	(9,089)	(9,089)
Deferred revenue	(541)	(541)
Purchase price	$ 33,000	$ 33,000

Recently Issued Accounting St_3

Recently Issued Accounting Standards - Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid expenses	$ 1,403	$ 1,596
Operating lease right-of-use assets	21,407	22,304
Assets	1,134,652	1,129,755
Other long-term liabilities	1,524	1,737
Current portion of operating lease obligations	2,008	1,554
Obligations under operating leases, net of current portion	20,583	21,533
Liabilities	$ 906,161	$ 903,186

Revenue From Contracts With C_3

Revenue From Contracts With Customers Deferred Revenue (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables from Preneed Funeral Trusts	$ (17,471)	$ (18,024)

Acquisitions Acquisitions (Asse

Acquisitions Acquisitions (Assets Acquired) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill Recorded	$ 396,861	$ 398,292	$ 303,887
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Goodwill Recorded	$ 98,519	$ 99,344

Revenue From Contracts With C_4

Revenue From Contracts With Customers Narrative (Details)	6 Months Ended
	Jun. 30, 2020segment
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of business segments	2
Minimum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service Contract, Term	8 years
Maximum [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Service Contract, Term	10 years

Acquisitions Purchase Accountin

Acquisitions Purchase Accounting (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2017
Business Acquisition [Line Items]
Goodwill	$ 396,861	$ 398,292	$ 303,887
Series of Individually Immaterial Business Acquisitions [Member]
Business Acquisition [Line Items]
Current assets	1,669	1,482
Adjustments	164
Preneed trust liabilities	(641)	(1,633)
Deferred revenue	141,071	140,907
Deferred tax liability	(15,463)	(15,463)
Assumed liabilities	(802)	(657)
Intangible and other non-current assets	8,269	8,269
Goodwill	98,519	99,344
Cemetery property	11,949	11,994
Cemetery Property, Purchase Account Adjustments	(45)
Property, plant & equipment	21,680	21,680
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Preneed Trust Assets	15,891	$ 15,891
Deferred Revenue, Purchase Accounting Adjustments	992
Assumed Liabilities, Purchase Accounting Adjustments	(145)
Current Assets, Purchase Accounting Adjustments	187
Goodwill, Purchase Accounting Adjustments	$ (825)

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Dec. 31, 2018
Goodwill [Roll Forward]
Goodwill at the beginning of year		$ 398,292	$ 398,292	$ 303,887
Increase in goodwill related to acquisitions	$ 12,201			99,344
Decrease in goodwill related to divestitures			0	(4,939)
Decrease in goodwill related to impairments		$ (13,600)	(13,632)	$ 0
Goodwill at the end of the period	$ 396,861		$ 396,861

Trust Investments (Components o

Trust Investments (Components of preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, net	$ 72,569	$ 72,382
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery trust investments, at market value	74,914	74,572
Less: allowance for contract cancellation	(2,345)	(2,190)
Preneed cemetery trust investments, net	$ 72,569	$ 72,382

Trust Investments (Cost and fai

Trust Investments (Cost and fair market values associated with preneed cemetery trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 78,156	$ 73,009
Unrealized Gains	7,942	5,098
Unrealized Losses	(11,903)	(4,272)
Fair Market Value	74,195	73,835
Preneed cemetery trust investments	$ 74,914	$ 74,572
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	94.90%	101.10%
Preneed Cemetery Trust Investments [Member] | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 517
Unrealized Gains		0
Unrealized Losses		(114)
Fair Market Value		403
Preneed Cemetery Trust Investments [Member] | Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 719	737
Fair Market Value	719	737
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	95,830	97,047
Unrealized Gains	7,764	5,672
Unrealized Losses	(11,149)	(4,173)
Fair Market Value	92,445	98,546
Preneed cemetery trust investments	$ 93,110	$ 99,246
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	96.50%	101.50%
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 665	$ 700
Fair Market Value	665	700
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	2,844	5,729
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	2,844	5,729
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	27,093	28,569
Unrealized Gains	5,453	2,766
Unrealized Losses	(7,544)	(3,017)
Fair Market Value	25,002	28,318
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	19,920	24,160
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	19,920	24,160
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	25,825	27,652
Unrealized Gains	5,377	2,773
Unrealized Losses	(7,052)	(2,869)
Fair Market Value	24,150	27,556
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	12,628	5,609
Unrealized Gains	867	312
Unrealized Losses	(1,014)	(243)
Fair Market Value	12,481	5,678
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	15,911	16,916
Unrealized Gains	794	1,044
Unrealized Losses	(1,500)	(649)
Fair Market Value	15,205	17,311
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,586	14,206
Unrealized Gains	334	904
Unrealized Losses	(1,341)	(164)
Fair Market Value	12,579	14,946
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	394
Unrealized Gains	0
Unrealized Losses	(227)
Fair Market Value	167
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	12,400	5,587
Unrealized Gains	857	309
Unrealized Losses	(955)	(232)
Fair Market Value	12,302	5,664
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	14,637	16,109
Unrealized Gains	738	992
Unrealized Losses	(1,432)	(646)
Fair Market Value	13,943	16,455
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	12,871	14,094
Unrealized Gains	316	874
Unrealized Losses	(1,295)	(198)
Fair Market Value	11,892	14,770
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	433	585
Unrealized Gains	1	0
Unrealized Losses	(226)	(117)
Fair Market Value	$ 208	$ 468

Trust Investments (Estimated ma

Trust Investments (Estimated maturities of fixed preneed cemetery trust income securities) (Details) - Preneed Cemetery Trust Investments [Member] $ in Thousands	Jun. 30, 2020USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 1
Due in one to five years	8,738
Due in five to ten years	9,703
Thereafter	21,990
Total	$ 40,432

Trust Investments (Unrealized l

Trust Investments (Unrealized losses on cemetery merchandise and service trust investments) (Details) - Preneed Cemetery Trust Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	$ 16,171	$ 5,771
In Loss Position Less than 12 months	(2,664)	(374)
In Loss Position Greater than 12 months	4,705	5,680
In Loss Position Greater than 12 months	(1,418)	(796)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	20,876	11,451
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(4,082)	(1,170)
Available-for-sale Securities, Amortized Cost Basis	78,156	73,009
Unrealized Gains	7,942	5,098
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	3,149	268
In Loss Position Less than 12 months	(334)	(42)
In Loss Position Greater than 12 months	311	758
In Loss Position Greater than 12 months	(680)	(201)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	3,460	1,026
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,014)	(243)
Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	3,140	1,368
In Loss Position Less than 12 months	(989)	(168)
In Loss Position Greater than 12 months	4,227	4,520
In Loss Position Greater than 12 months	(511)	(481)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	7,367	5,888
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,500)	(649)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	9,882	4,135
In Loss Position Less than 12 months	(1,341)	(164)
In Loss Position Greater than 12 months	0	0
In Loss Position Greater than 12 months	0	0
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	9,882	4,135
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,341)	(164)
Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	0	0
In Loss Position Less than 12 months	0	0
In Loss Position Greater than 12 months	167	402
In Loss Position Greater than 12 months	(227)	(114)
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	167	402
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(227)	(114)
Available-for-sale Securities, Amortized Cost Basis		517
Unrealized Gains		0
Fair Value, Inputs, Level 1 [Member] | Common stock
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	27,093	28,569
Unrealized Gains	5,453	2,766
Fair Value, Inputs, Level 2 [Member] | Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	15,911	16,916
Unrealized Gains	794	$ 1,044
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	394
Unrealized Gains	$ 0

Trust Investments (Preneed ceme

Trust Investments (Preneed cemetery trust investment security transactions) (Details) - Preneed Cemetery Trust Investments [Member] - Interest Income and Other, Net [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 653	$ 414	$ 972	$ 985
Realized gain, net	1,619	2,363	3,535	3,821
Realized losses	(2,200)	(1,001)	(3,572)	(1,636)
Expenses and taxes	(438)	(407)	(625)	(685)
Increase (decrease) in deferred preneed cemetery receipts held in trust	$ 366	$ (1,369)	$ (310)	$ (2,485)

Trust Investments (Purchases an

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (13,597)	$ (8,186)	$ (32,454)	$ (10,258)
Sales	$ 12,135	$ 10,026	$ 25,366	$ 13,899

Trust Investments (Components_2

Trust Investments (Components of preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments	$ 90,235	$ 96,335
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Preneed funeral trust investments, at fair value	93,110	99,246
Less: allowance for contract cancellation	(2,875)	(2,911)
Preneed funeral trust investments	$ 90,235	$ 96,335

Trust Investments (Cost and f_2

Trust Investments (Cost and fair market value associated with preneed funeral trust investments) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Preneed Cemetery Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 78,156	$ 73,009
Unrealized Gains	7,942	5,098
Unrealized Losses	(11,903)	(4,272)
Fair Market Value	74,195	73,835
Preneed cemetery trust investments	$ 74,914	$ 74,572
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	94.90%	101.10%
Preneed Cemetery Trust Investments [Member] | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost		$ 517
Unrealized Gains		0
Unrealized Losses		(114)
Fair Market Value		403
Preneed Cemetery Trust Investments [Member] | Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 719	737
Fair Market Value	719	737
Preneed Funeral Trust Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	95,830	97,047
Unrealized Gains	7,764	5,672
Unrealized Losses	(11,149)	(4,173)
Fair Market Value	92,445	98,546
Preneed cemetery trust investments	$ 93,110	$ 99,246
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	96.50%	101.50%
Preneed Funeral Trust Investments [Member] | Accrued Investment Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	$ 665	$ 700
Fair Market Value	665	700
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	2,844	5,729
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	2,844	5,729
Fair Value, Inputs, Level 1 [Member] | Preneed Cemetery Trust Investments [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	27,093	28,569
Unrealized Gains	5,453	2,766
Unrealized Losses	(7,544)	(3,017)
Fair Market Value	25,002	28,318
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	19,920	24,160
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	19,920	24,160
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	820	822
Unrealized Gains	13	0
Unrealized Losses	0	0
Fair Market Value	833	822
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Common stock
Debt and Equity Securities, FV-NI [Line Items]
Cost	25,825	27,652
Unrealized Gains	5,377	2,773
Unrealized Losses	(7,052)	(2,869)
Fair Market Value	24,150	27,556
Fair Value, Inputs, Level 1 [Member] | Preneed Funeral Trust Investments [Member] | Equity Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost		772
Unrealized Gains		617
Unrealized Losses		(4)
Fair Market Value		1,385
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	12,628	5,609
Unrealized Gains	867	312
Unrealized Losses	(1,014)	(243)
Fair Market Value	12,481	5,678
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	15,911	16,916
Unrealized Gains	794	1,044
Unrealized Losses	(1,500)	(649)
Fair Market Value	15,205	17,311
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	13,586	14,206
Unrealized Gains	334	904
Unrealized Losses	(1,341)	(164)
Fair Market Value	12,579	14,946
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	394
Unrealized Gains	0
Unrealized Losses	(227)
Fair Market Value	167
Fair Value, Inputs, Level 2 [Member] | Preneed Cemetery Trust Investments [Member] | Fixed Income [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	5,700	1,463
Unrealized Gains	494	72
Unrealized Losses	(277)	(85)
Fair Market Value	5,917	1,450
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	12,400	5,587
Unrealized Gains	857	309
Unrealized Losses	(955)	(232)
Fair Market Value	12,302	5,664
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Corporate Debt [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	14,637	16,109
Unrealized Gains	738	992
Unrealized Losses	(1,432)	(646)
Fair Market Value	13,943	16,455
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	12,871	14,094
Unrealized Gains	316	874
Unrealized Losses	(1,295)	(198)
Fair Market Value	11,892	14,770
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Mortgage-backed securities
Debt and Equity Securities, FV-NI [Line Items]
Cost	433	585
Unrealized Gains	1	0
Unrealized Losses	(226)	(117)
Fair Market Value	208	468
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Fixed Income Securities [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	4,942	4,364
Unrealized Gains	462	107
Unrealized Losses	(189)	(107)
Fair Market Value	5,215	4,364
Fair Value, Inputs, Level 2 [Member] | Preneed Funeral Trust Investments [Member] | Other Investments [Member]
Debt and Equity Securities, FV-NI [Line Items]
Cost	3,982	2,902
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	$ 3,982	$ 2,902

Trust Investments (Estimated _2

Trust Investments (Estimated maturities of fixed preneed funeral trust income securities) (Details) - Preneed Funeral Trust Investments [Member] $ in Thousands	Jun. 30, 2020USD ($)
Debt and Equity Securities, FV-NI [Line Items]
Due in one year or less	$ 0
Due in one to five years	9,528
Due in five to ten years	8,481
Thereafter	21,169
Total	$ 39,178

Trust Investments (Preneed fune

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Debt and Equity Securities, FV-NI [Line Items]
Investment income	$ 604	$ 409	$ 862	$ 982
Realized gain, net	1,606	2,486	4,157	3,806
Realized losses	(2,053)	(1,007)	(3,182)	(424)
Expenses and taxes	(253)	(513)	(350)	(285)
Decrease in deferred preneed funeral receipts held in trust	$ 96	$ (1,375)	$ (1,487)	$ (4,079)

Trust Investments (Purchases _2

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Debt and Equity Securities, FV-NI [Line Items]
Purchases	$ (13,153)	$ (8,436)	$ (31,691)	$ (19,195)
Sales	$ 11,888	$ 10,816	$ 27,856	$ 13,601

Trust Investments (Unrealized_2

Trust Investments (Unrealized losses on preneed funeral trust investments) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	$ 15,715	$ 6,089
In Loss Position Less than 12 months	(2,611)	(413)
In Loss Position Greater than 12 months	4,475	5,595
In Loss Position Greater than 12 months	(1,297)	(780)
Total	20,190	11,684
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(3,908)	(1,193)
Foreign debt
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	3,093	274
In Loss Position Less than 12 months	(332)	(43)
In Loss Position Greater than 12 months	288	723
In Loss Position Greater than 12 months	(623)	(189)
Total	3,381	997
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(955)	(232)
Corporate Debt [Member]
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	3,125	1,403
In Loss Position Less than 12 months	(984)	(172)
In Loss Position Greater than 12 months	4,012	4,433
In Loss Position Greater than 12 months	(448)	(474)
Total	7,137	5,836
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,432)	(646)
Preferred stock
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	9,493	4,412
In Loss Position Less than 12 months	(1,295)	(198)
In Loss Position Greater than 12 months	0	0
In Loss Position Greater than 12 months	0	0
Total	9,493	4,412
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	(1,295)	(198)
Collateralized Mortgage Backed Securities [Member]
Gain (Loss) on Securities [Line Items]
In Loss Position Less than 12 months	4	0
In Loss Position Less than 12 months	0	0
In Loss Position Greater than 12 months	175	439
In Loss Position Greater than 12 months	(226)	(117)
Total	179	439
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	$ (226)	$ (117)

Trust Investments (Narrative) (

Trust Investments (Narrative) (Details) $ in Thousands	Jun. 30, 2020USD ($)
Preneed Cemetery and Funeral Trust Investment [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	$ (10,800)
Debt Securities, Available-for-sale, Amortized Cost	242,100
Preneed Cemetery Trust Investments [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	40,432
Preneed Funeral Trust Investments [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 39,178

Trust Investments (Components_3

Trust Investments (Components of Care trusts’ corpus) (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
Care trusts’ corpus	$ 62,312	$ 63,416
Perpetual Care Trust Invesments [Member]
Gain (Loss) on Securities [Line Items]
Cemetery perpetual care trust investments, at market value	63,228	64,047
Obligations due to (from) trust	(916)	(631)
Care trusts’ corpus	$ 62,312	$ 63,416

Trust Investments (Cost and f_3

Trust Investments (Cost and fair market values associated with the trust investments held in perpetual care trust) (Details) - Perpetual Care Trust Invesments [Member] - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	$ 66,065	$ 60,571
Unrealized Gains	6,649	5,869
Unrealized Losses	(10,106)	(2,905)
Fair Market Value	62,608	63,535
Preneed cemetery trust investments	$ 63,228	$ 64,047
Preneed cemetery trust investments, fair market value as a percentage of cost (in Percent)	94.80%	104.90%
Accrued Investment Income [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	$ 620	$ 512
Fair Market Value	620	512
Fair Value, Inputs, Level 1 [Member] | Cash and Money Market Accounts [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	1,646	4,624
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Market Value	1,646	4,624
Fair Value, Inputs, Level 1 [Member] | Common stock
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	22,459	21,594
Unrealized Gains	4,517	3,399
Unrealized Losses	(6,288)	(1,911)
Fair Market Value	20,688	23,082
Fair Value, Inputs, Level 2 [Member] | Debt Security, Government, Non-US [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	10,794	4,200
Unrealized Gains	707	238
Unrealized Losses	(872)	(175)
Fair Market Value	10,629	4,263
Fair Value, Inputs, Level 2 [Member] | Corporate debt
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	13,182	11,658
Unrealized Gains	757	802
Unrealized Losses	(1,213)	(534)
Fair Market Value	12,726	11,926
Fair Value, Inputs, Level 2 [Member] | Preferred Stock [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	12,332	10,782
Unrealized Gains	288	666
Unrealized Losses	(1,234)	(106)
Fair Market Value	11,386	11,342
Fair Value, Inputs, Level 2 [Member] | Mortgage-backed securities
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	316	324
Unrealized Gains	0	0
Unrealized Losses	(181)	(71)
Fair Market Value	135	253
Fair Value, Inputs, Level 2 [Member] | Fixed Income Securities [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis		233
Unrealized Gains		146
Unrealized Losses		(1)
Fair Market Value		378
Fair Value, Inputs, Level 2 [Member] | Other Investments [Member]
Gain (Loss) on Securities [Line Items]
Available-for-sale Securities, Amortized Cost Basis	5,336	7,156
Unrealized Gains	380	618
Unrealized Losses	(318)	(107)
Fair Market Value	$ 5,398	$ 7,667

Trust Investments (Estimated _3

Trust Investments (Estimated maturities of the fixed income securities) (Details) - Perpetual Care Trust Invesments [Member] $ in Thousands	Jun. 30, 2020USD ($)
Gain (Loss) on Securities [Line Items]
Due in one year or less	$ 0
Due in one to five years	7,115
Due in five to ten years	7,936
Thereafter	19,825
Total	$ 34,876

Trust Investments (Fixed income

Trust Investments (Fixed income securities within our perpetual care trust investment in an unrealized loss position) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair market value
In Loss Position Less than 12 months	$ 14,205	$ 4,214
In Loss Position Greater than 12 months	4,182	4,054
Total	18,387	8,268
Unrealized Losses
In Loss Position Less than 12 months	(2,301)	(328)
In Loss Position Greater than 12 months	(1,199)	(558)
Total	(3,500)	(886)
Foreign debt
Fair market value
In Loss Position Less than 12 months	2,833	168
In Loss Position Greater than 12 months	276	549
Total	3,109	717
Unrealized Losses
In Loss Position Less than 12 months	(272)	(26)
In Loss Position Greater than 12 months	(600)	(149)
Total	(872)	(175)
Corporate debt
Fair market value
In Loss Position Less than 12 months	2,523	1,057
In Loss Position Greater than 12 months	3,772	3,253
Total	6,295	4,310
Unrealized Losses
In Loss Position Less than 12 months	(795)	(196)
In Loss Position Greater than 12 months	(418)	(338)
Total	(1,213)	(534)
Preferred stock
Fair market value
In Loss Position Less than 12 months	8,849	2,989
In Loss Position Greater than 12 months	0	0
Total	8,849	2,989
Unrealized Losses
In Loss Position Less than 12 months	(1,234)	(106)
In Loss Position Greater than 12 months	0	0
Total	(1,234)	(106)
Mortgage-backed securities
Fair market value
In Loss Position Less than 12 months	0	0
In Loss Position Greater than 12 months	134	252
Total	134	252
Unrealized Losses
In Loss Position Less than 12 months	0	0
In Loss Position Greater than 12 months	(181)	(71)
Total	$ (181)	$ (71)

Trust Investments (Perpetual ca

Trust Investments (Perpetual care trust investment security transactions recorded in Other, net) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Gain (Loss) on Securities [Line Items]
Realized gains	$ 439	$ 670	$ 1,148	$ 1,024
Realized gain (losses), net	(606)	(270)	(1,285)	(441)
Net change in Care trusts’ corpus	$ 167	$ (400)	$ 137	$ (583)

Trust Investments (Perpetual _2

Trust Investments (Perpetual care trust investment security transactions recorded in Other revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Gain (Loss) on Securities [Line Items]
Total	$ 77,477	$ 67,752	$ 154,967	$ 136,833
Other revenue
Gain (Loss) on Securities [Line Items]
Total	5,955	4,216	11,442	8,066
Other revenue | Preneed Funeral Trust Investments [Member]
Gain (Loss) on Securities [Line Items]
Investment income	1,942	1,107	3,347	2,194
Realized gain (losses), net	27	10	(9)	(280)
Total	$ 1,969	$ 1,117	$ 3,338	$ 1,914

Trust Investments (Purchases _3

Trust Investments (Purchases and sales of investments in the perpetual care trusts) (Details) - Preneed Funeral Trust Investments [Member] - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Gain (Loss) on Securities [Line Items]
Purchases	$ (11,066)	$ (5,117)	$ (25,678)	$ (14,274)
Sales	$ 9,458	$ 6,278	$ 22,152	$ 7,980

Receivables Accounts Receivable

Receivables Accounts Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Trade and financed receivables	$ 20,176	$ 20,554
Other receivables	1,183	1,773
Allowance for bad debt and contract cancellation	(1,326)
Accounts receivable, net	20,033	21,478
Allowance For Bad Debt And Contract Cancellation		(849)
Funeral
Segment Reporting Information [Line Items]
Trade and financed receivables	8,899	10,046
Other receivables	352	935
Allowance for bad debt and contract cancellation	(306)
Accounts receivable, net	8,945	10,758
Allowance For Bad Debt And Contract Cancellation		(223)
Cemetery
Segment Reporting Information [Line Items]
Trade and financed receivables	11,277	10,508
Other receivables	617	157
Allowance for bad debt and contract cancellation	(1,020)
Accounts receivable, net	10,874	10,039
Allowance For Bad Debt And Contract Cancellation		(626)
Corporate [Member]
Segment Reporting Information [Line Items]
Trade and financed receivables	0	0
Other receivables	214	681
Allowance for bad debt and contract cancellation	0
Accounts receivable, net	$ 214	681
Allowance For Bad Debt And Contract Cancellation		$ 0

Receivables (Narrative) (Detail

Receivables (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses		$ 1,326
Term of sales contract for cemetery interment rights, maximum (in Duration)		5 years
Unearned finance charges associated with receivables		$ 4,159		$ 4,522
Provision for bad debt and credit losses		1,507	$ 724
Funeral And Cemetery [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for bad debt and credit losses	$ 300		500
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Allowance for Credit Loss, Current		596		580
Lafayette, California [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses		600
Accounts Receivable, Allowance for Credit Loss, Current		200
Accounts Receivable, Allowance for Credit Loss, Noncurrent		400
Preneed Cemetery Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for credit losses		1,987		$ 1,290
Provision for bad debt and credit losses	$ 100	$ 505	$ 200

Receivables (Preneed cemetery r

Receivables (Preneed cemetery receivables) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables		$ 44,329		$ 41,316
Unearned finance charges associated with receivables		(4,159)		(4,522)
Receivables From Preneed Funeral Trust Gross		40,170		36,794
Less: balances due on undelivered cemetery preneed contracts		(6,668)		(4,823)
Preneed cemetery receivables, net		20,238		20,173
Allowance for Contract Cancellations [Roll Forward]
Provision		(1,507)	$ (724)
Ending balance		(1,326)
Trade and financed receivables		20,176		20,554
Receivables from Preneed Funeral Trusts		(17,471)		(18,024)
Preneed Funeral Trust Funds Allowance For Contract Cancellation And Credit Loss		(3,007)		(1,916)
Accounts Receivable, after Allowance for Credit Loss		(10,257)		(9,882)
Cemetery
Allowance for Contract Cancellations [Roll Forward]
Ending balance		(1,020)
Trade and financed receivables		11,277		10,508
Preneed Cemetery Receivables [Member]
Allowance for Contract Cancellations [Roll Forward]
Beginning balance		(1,290)
Write-offs and cancellations		(126)
Provision	$ (100)	(505)	$ (200)
Accounts Receivable, Credit Loss Expense (Reversal), Acquisition		(318)
Ending balance		(1,987)
Cemetery interment rights
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables		34,301		31,366
Cemetery merchandise and services
Debt and Equity Securities, FV-NI [Line Items]
Preneed cemetery receivables		10,028		9,950
Cemetery
Debt and Equity Securities, FV-NI [Line Items]
Accounts Receivable, Allowance for Credit Loss, Current		$ 596		$ 580

Receivables (Aging of past due

Receivables (Aging of past due financing receivables) (Details) $ in Thousands	Jun. 30, 2020USD ($)
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 4,460
Current	39,869
Total Financing Receivables	44,329
Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	3,630
Current	29,394
Total Financing Receivables	33,024
Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	830
Current	10,475
Total Financing Receivables	11,305
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	914
Financing Receivables, 30 to 59 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	728
Financing Receivables, 30 to 59 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	186
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	674
Financing Receivables, 60 to 89 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	508
Financing Receivables, 60 to 89 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	166
Financing Receivables, 90 to 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	347
Financing Receivables, 90 to 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	266
Financing Receivables, 90 to 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	81
Financing Receivables, Greater Than 120 Days Past Due [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,525
Financing Receivables, Greater Than 120 Days Past Due [Member] | Recognized Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	2,128
Financing Receivables, Greater Than 120 Days Past Due [Member] | Deferred Revenue [Member]
Financing Receivable Recorded Investment Past Due [Line Items]
Total Past Due	$ 397

Receivables Allowance for credi

Receivables Allowance for credit losses by portfolio segment (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Credit Loss Expense (Reversal)	$ (1,002)
Accounts Receivable, Allowance for Credit Loss, Writeoff	(287)
Accounts and Financing Receivable, Allowance for Credit Loss, Writeoff	1,255
Accounts Receivable, Allowance for Credit Loss, Recovery	(443)
Allowance for credit losses	(1,326)	$ (849)
Funeral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Credit Loss Expense (Reversal)	(682)
Accounts Receivable, Allowance for Credit Loss, Writeoff	0
Accounts and Financing Receivable, Allowance for Credit Loss, Writeoff	1,042
Accounts Receivable, Allowance for Credit Loss, Recovery	(443)
Allowance for credit losses	(306)	(223)
Cemetery
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable, Credit Loss Expense (Reversal)	(320)
Accounts Receivable, Allowance for Credit Loss, Writeoff	(287)
Accounts and Financing Receivable, Allowance for Credit Loss, Writeoff	213
Accounts Receivable, Allowance for Credit Loss, Recovery	0
Allowance for credit losses	$ (1,020)	$ (626)

Receivables Amortized cost basi

Receivables Amortized cost basis (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
2020	$ 9,891
2019	13,590
2018	7,390
2017	4,495
2016	2,432
Prior	2,372
Receivables From Preneed Funeral Trust Gross	$ 40,170	$ 36,794

Receivables from Preneed Trus_3

Receivables from Preneed Trusts (Narrative) (Details)	6 Months Ended
	Jun. 30, 2020
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, 2020	Dec. 31, 2019
Receivables From Preneed Trusts [Abstract]
Preneed trust funds, at cost	$ 18,012	$ 18,581
Less: Allowance for contract cancellation	(541)	(557)
Receivables from preneed trusts, net	$ 17,471	$ 18,024

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, 2020	Dec. 31, 2019
Fair Value [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 18,150	$ 18,659
Fair Value [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,425	4,533
Fair Value [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,324	11,603
Fair Value [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,397	2,518
Fair Value [Member] | Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4	5
Historical Cost Basis [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	18,012	18,581
Historical Cost Basis [Member] | Cash and cash equivalents [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	4,425	4,533
Historical Cost Basis [Member] | Fixed income investments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	11,324	11,603
Historical Cost Basis [Member] | Mutual funds and common stocks [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	2,259	2,440
Historical Cost Basis [Member] | Annuities [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Assets held-in-trust	$ 4	$ 5

Fair Value Measurements (Narrat

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2020	Mar. 19, 2014
Convertible Subordinated Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Stated interest rate percentage		2.75%
Long-term debt measured at fair value	$ 6.4
Senior Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt measured at fair value	$ 419.9

Intangible and Other Non-Curr_3

Intangible and Other Non-Current Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	$ 93		$ 93		$ 150
Deferred Costs and Other Assets	33,348		33,348		32,116
Amortization of deferred financing costs			393	$ 189
Amortization of capitalized commissions on preneed contracts	144	$ 139	285	277
Accumulated Amortization of Other Deferred Costs	1,268		$ 1,268		1,127
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
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Other Assets, Noncurrent	26,649		$ 26,649		25,233
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	1,100		1,100
Commissions [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	2,989		2,989		2,818
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Net	3,617		3,617		3,915
Finite-Lived Intangible Assets, Accumulated Amortization	7,382		7,382		$ 7,195
Amortization of Intangible Assets	166	168	$ 353	336
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	$ 118	$ 54	$ 245	$ 108

CREDIT FACILITY AND ACQUISITI_3

CREDIT FACILITY AND ACQUISITION DEBT (Long-term Debt Table) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Debt Instrument [Line Items]
Current maturities on long-term debt	$ (1,142,000)		$ (1,142,000)		$ (1,306,000)
Long-term debt, excluding current maturities	5,285,000		5,285,000		5,658,000
Revolving credit facility present accordion provisions	75,000,000		75,000,000
Convertible Notes amortization of debt issuance costs			393,000	$ 189,000
Credit Agreement 2018 [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Carrying value of the liability component					83,800,000
Convertible Notes amortization of debt issuance costs	118,000	$ 54,000	245,000	108,000
Credit Agreement [Member]
Debt Instrument [Line Items]
Senior Notes interest expense	1,106,000	$ 362,000	2,336,000	$ 740,000
Credit Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt issuance costs					(1,618,000)
Credit Agreement [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	88,327,000		88,327,000		82,182,000
Notes Payable, Other Payables [Member] | Acquisition Debt, Deferred Purchase Price [Member]
Debt Instrument [Line Items]
Carrying value of the liability component	6,427,000		6,427,000		$ 6,964,000
Revolving Credit Facility [Member] | Credit Agreement [Member]
Debt Instrument [Line Items]
Debt issuance costs	$ (1,373,000)		$ (1,373,000)

CREDIT FACILITY AND ACQUISITI_4

CREDIT FACILITY AND ACQUISITION DEBT (Narrative) (Details)	Nov. 30, 2016USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2020
Debt Covenant To Actual Ratios [Line Items]
Repayments of Long-term Lines of Credit				$ 70,000,000	$ 25,800,000
Revolving credit facility present accordion provisions		$ 75,000,000		75,000,000
Deferred payments	$ 2,000,000
Convertible Notes amortization of debt issuance costs				$ 393,000	189,000
Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)		5.75		5.75
Term Loan [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		$ 190,000,000		$ 190,000,000
Letter of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		15		15
Swingline [Member]
Debt Covenant To Actual Ratios [Line Items]
Revolving credit facility, maximum borrowing capacity		10		10
Senior Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Convertible Notes amortization of debt issuance costs		69,000	$ 34,000	136,000	68,000
Senior Notes interest expense		6,625,000	$ 5,383,000	13,250,000	10,766,000
Debt Instrument, Term			71 months
Credit Agreement [Member]
Debt Covenant To Actual Ratios [Line Items]
Senior Notes interest expense		1,106,000	$ 362,000	$ 2,336,000	740,000
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				2.00%
Libor Margin Option [Member] | Line of Credit [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Basis Spread on Variable Rate				3.00%
Series of Individually Immaterial Business Acquisitions [Member]
Debt Covenant To Actual Ratios [Line Items]
Senior Notes interest expense		$ 124,000	$ 161,000	$ 251,000	$ 329,000
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		3.60%	3.90%	3.90%	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		$ 89,700,000		$ 89,700,000
Revolving Credit Facility, Secured, Floating Rate [Member] | Line of Credit [Member] | Revolving Credit Facility [Member] | Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)		2		2
Ratio of earnings to fixed cost obligations (in Ratio)		1.20		1.20
Revolving Credit Facility [Member] | Credit Agreement 2018 [Member]
Debt Covenant To Actual Ratios [Line Items]
Carrying value of the liability component						$ 83,800,000
Convertible Notes amortization of debt issuance costs		$ 118,000	$ 54,000	$ 245,000	$ 108,000
Forecast | Ratio Actual [Member]
Debt Covenant To Actual Ratios [Line Items]
Ratio of indebtedness to net capital (in Ratio) (below at March 31, 2015)							5.50
Minimum [Member] | Deferred Purchase Price Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Imputed Interest Rate		7.30%		7.30%
Debt Instrument, Term						5 years
Maximum [Member] | Deferred Purchase Price Notes [Member]
Debt Covenant To Actual Ratios [Line Items]
Debt Instrument, Imputed Interest Rate		10.00%		10.00%
Debt Instrument, Term						20 years

CREDIT FACILITY AND ACQUISITI_5

CREDIT FACILITY AND ACQUISITION DEBT CREDIT FACILITY AND ACQUISTION DEBT (Interest Expense and Amortization of Debt Issuance Costs) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Credit Agreement [Member]
Debt Instrument [Line Items]
Senior Notes interest expense	$ 1,106	$ 362	$ 2,336	$ 740

Convertible Subordinated Note_2

Convertible Subordinated Notes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 24, 2018	Mar. 19, 2014
Debt Instrument [Line Items]
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	0			0
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Convertible Notes amortization of debt issuance costs			$ 393,000	$ 189,000
Accumulated Amortization, Debt Issuance Costs	$ 464,000		$ 464,000		$ 337,000
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%
Carrying Values of Liability and Equity Components, Convertible Subordinated Notes
Convertible subordinated notes, principal amount					6,319,000
Unamortized discount of liability component	$ (187,000)		$ (187,000)		(319,000)
Debt issuance costs	(17,000)		(17,000)		(29,000)
Carrying value of the liability component	6,115,000		6,115,000		5,971,000	$ 6,319,000
Carrying value of the equity component	789,000		789,000		789,000
Convertible subordinated notes, fair value	6,400,000		6,400,000
Convertible Notes interest expense	43,000	$ 44,000	87,000	$ 87,000
Convertible Notes accretion of debt discount	66,000	59,000	131,000	117,000
Convertible Notes amortization of debt issuance costs	6,000	$ 5,000	12,000	$ 11,000
Accumulated Amortization, Debt Issuance Costs	$ 136,000		$ 136,000		$ 130,000

Convertible Subordinated Note_3

Convertible Subordinated Notes Convertible Subordinated Notes (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 24, 2018	Mar. 19, 2014
Debt Instrument [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.01		$ 0.01		$ 0.01
Convertible Notes amortization of debt issuance costs			$ 393,000	$ 189,000
Interest Expense	$ 8,352,000	$ 6,296,000	16,780,000	12,624,000
Convertible Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible subordinated notes, principal amount					$ 6,319,000
Stated interest rate percentage							2.75%
Long-term Debt, Fair Value	6,400,000		6,400,000
Senior Notes interest expense	43,000	44,000	87,000	87,000
Convertible Notes amortization of debt issuance costs	$ 6,000	$ 5,000	$ 12,000	$ 11,000
Debt Instrument, Convertible, Remaining Discount Amortization Period			8 months
Debt Instrument, Discount Rate	11.40%	11.40%	11.40%	11.40%
Convertible Notes accretion of debt discount	$ 66,000	$ 59,000	$ 131,000	$ 117,000
Carrying value of the liability component	$ 6,115,000		$ 6,115,000		$ 5,971,000	$ 6,319,000
Debt Instrument, Unamortized Debt Issuance Costs	3.20%	3.20%	3.20%	3.20%

Senior Notes (Details)

Senior Notes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Debt Instrument [Line Items]
Repayments of Long-term Lines of Credit			$ 70,000,000	$ 25,800,000
Accretion of debt discount, net of debt premium on senior notes			151,000	242,000
Convertible Notes amortization of debt issuance costs			$ 393,000	$ 189,000
Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Term		71 months
Debt Instrument, Interest Rate During Period	6.69%		6.69%	6.69%
Principal amount	$ 400,000,000		$ 400,000,000		$ 400,000,000
Long-term Debt, Fair Value	$ 419,900,000		$ 419,900,000
Debt Instrument, Discount Rate	6.87%		6.87%	6.87%
Senior Notes interest expense	$ 6,625,000	$ 5,383,000	$ 13,250,000	$ 10,766,000
Convertible Notes amortization of debt issuance costs	69,000	34,000	$ 136,000	68,000
Senior Notes [Member] | Senior Note One [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate During Period			6.69%
Debt Instrument, Discount Rate			6.87%
Accretion of debt discount, net of debt premium on senior notes	$ 131,000	$ 122,000	$ 260,000	$ 242,000
Senior Notes [Member] | Senior Note Two [Member]
Debt Instrument [Line Items]
Stated interest rate percentage	6.625%		6.625%
Debt Instrument, Interest Rate During Period			6.90%
Debt Instrument, Discount Rate			6.20%
Accretion of debt discount, net of debt premium on senior notes	$ 55,000		$ 109,000

Senior Notes Carrying value of

Senior Notes Carrying value of the Senior Notes (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Accumulated Amortization, Debt Issuance Costs	$ 464,000	$ 337,000
Senior Notes [Member]
Debt Instrument [Line Items]
Principal amount	400,000,000	400,000,000
Debt discount, net of accumulated amortization of $765 and $1,025, respectively	(3,850,000)	(4,110,000)
Debt issuance costs, net of accumulated amortization of $216 and $352, respectively	(2,061,000)	(2,131,000)
Carrying value of the Senior Notes	395,668,000	395,447,000
Accumulated amortization, debt discount	129,000	492,000
Accumulated Amortization, Debt Issuance Costs	283,000	216,000
Senior Notes [Member] | Senior Note Two [Member]
Debt Instrument [Line Items]
Debt Instrument, Unamortized Premium	$ 1,579,000	$ 1,688,000

Senior Notes Senior Notes Inter

Senior Notes Senior Notes Interest Expense and Discount (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Debt Instrument [Line Items]
Accretion of debt discount, net of debt premium on senior notes			$ 151	$ 242
Convertible Notes amortization of debt issuance costs			393	189
Senior Notes [Member]
Debt Instrument [Line Items]
Senior Notes interest expense	$ 6,625	$ 5,383	13,250	10,766
Convertible Notes amortization of debt issuance costs	69	34	136	68
Senior Notes [Member] | Senior Note One [Member]
Debt Instrument [Line Items]
Accretion of debt discount, net of debt premium on senior notes	131	$ 122	260	$ 242
Senior Notes [Member] | Senior Note Two [Member]
Debt Instrument [Line Items]
Accretion of debt discount, net of debt premium on senior notes	$ 55		$ 109

- Additional Information (Detai

- Additional Information (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 21,407	$ 22,304
Present value of lease liabilities	$ 22,591

- Lease Costs (Details)

- Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 954	$ 942	$ 1,911	$ 1,862
Short-term lease cost	39	59	96	133
Depreciation of leased assets	109	131	218	263
Interest on lease liabilities	125	131	251	263
Total finance lease cost	234	262	469	526
Total lease cost	$ 1,227	$ 1,263	$ 2,476	$ 2,521

- Cash flow (Details)

- Cash flow (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Cash paid for operating leases included in operating activities	$ 1,507	$ 1,947
Cash paid for finance leases included in financing activities	$ 400	$ 457

LEASES - Right-of-use Assets Ob

LEASES - Right-of-use Assets Obtained in Exchange for New Leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 77	$ 8,175
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 0	$ 0

- Carrying Values of Leases (De

- Carrying Values of Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 21,407	$ 22,304
Finance lease right-of-use assets	6,770	6,770
Accumulated depreciation	(1,784)	(1,566)
Finance lease right-of-use assets, net	4,986	5,204
Current portion of operating lease obligations	2,008	1,554
Capital Lease Obligations, Current	306	290
Obligations under operating leases, net of current portion	20,583	21,533
Capital Lease Obligations, Noncurrent	$ 5,696	$ 5,854

- Lease Term and Discount Rate

- Lease Term and Discount Rate (Details)	Jun. 30, 2020
Weighted-average remaining lease term (years)
Operating leases	10 years 6 months
Finance leases	6 years 4 months 24 days
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) $ in Thousands	Jun. 30, 2020USD ($)
Operating
Remainder of 2020	$ 1,874
2021	3,725
2022	3,365
2023	3,267
2024	3,262
Thereafter	17,799
Total lease payments	33,292
Less: Interest	(10,701)
Present value of lease liabilities	22,591
Finance
Remainder of 2020	428
2021	836
2022	860
2023	860
2024	791
Thereafter	6,291
Total lease payments	10,066
Less: Interest	(4,064)
Present value of lease liabilities	$ 6,002

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	1 Months Ended
	Nov. 30, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
Payments for legal Settlements	$ 0.7

Stockholders' Equity (Narrative

Stockholders' Equity (Narrative) (Details)	Jun. 26, 2020shares	Jun. 25, 2020$ / shares	May 19, 2020$ / sharesshares	Apr. 19, 2020USD ($)	Jun. 03, 2019USD ($)$ / shares	Mar. 01, 2019USD ($)$ / shares	Jun. 01, 2018USD ($)$ / shares	Mar. 01, 2018USD ($)$ / shares	Jun. 30, 2020USD ($)director$ / sharesshares	Jun. 30, 2019USD ($)$ / shares	Jun. 30, 2020USD ($)director$ / sharesshares	Jun. 30, 2019USD ($)$ / shares	Jun. 28, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cash retainer, percentage change				15.00%
Quarterly Installment Of Annual Cash Retainer, Percentage													100.00%
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition											1 year 4 months 24 days
Share price at grant date | $ / shares		$ 18.02	$ 15.79
Number Of Directors | director									5		5
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount									$ 1,100,000		$ 1,100,000
Directors compensation expense									$ 201,000	$ 114,000	$ 402,000	$ 228,000
Dividends declared per common share (in dollars per Share) | $ / shares					$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.150	$ 0.150
Dividends					$ 1,343,000	$ 1,339,000	$ 1,365,000	$ 1,360,000
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									$ 25,600,000		$ 25,600,000
Stock Issued During Period, Shares, Employee Stock Purchase Plans | shares									43,314
Employee Stock Purchase Plan Weighted Average Purchase Price Of Shares Purchased | $ / shares									$ 14.39
Dividends declared per common share, increase (in dollars per Share) | $ / shares			$ 0.05
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares									10,200
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Grants in Period, Aggregate Grant Date Market Value									$ 300,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares									$ 25
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense									$ 80,000	$ 61,000	244,000	$ 166,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense									183,000	211,000	$ 368,000	428,000
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value | $ / shares											$ 4.61
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage											20.00%
Share-based compensation expense									$ 122,000	149,000	$ 337,000	353,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares											20,000
Share price at grant date | $ / shares											$ 18.02
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value											$ 100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares											100,000
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares			368,921						13,974
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Canceled in Period | shares	33,538
Share-Based Compensation Arrangement By Share-Based Payment Award, Equity Instruments Other Than Options, Granted In Period, Fair Value									$ 200,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition											54 months
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount									1,700,000		$ 1,700,000
Officers And Key Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Directors compensation expense									182,000	$ 58,000	$ 303,000	$ 77,000
Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Quarterly installment of annual cash retainer				$ 29,750					$ 35,000
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares									16,680
Share Based Compensation Arrangement By Share Based Payment Award, Options, Aggregate Grant Date Fair Value									$ 300,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value | $ / shares											$ 17.08
Good to Great Incentive Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value											$ 400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value | $ / shares											$ 25
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares											17,991
Amended And Restated 2006 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cancelled shares (in shares) | shares											1,154,000

Stockholders' Equity (AOCI) (De

Stockholders' Equity (AOCI) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Jun. 30, 2020
Equity [Abstract]
Beginning balance	$ 0	$ 0
Net unrealized gains associated with available-for-sale securities of the trusts	34,301	(10,803)
Reclassification of net unrealized gains activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(34,301)	10,803
Ending balance	$ 0	$ 0

Stockholders' Equity (Weighted

Stockholders' Equity (Weighted Average Assumptions) (Details) - $ / shares	Jun. 25, 2020	May 19, 2020	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	36.24%	34.54%
Risk-free interest rate	0.29%	0.33%
Expected holding period (years)	4 years 6 months 7 days	4 years 7 months 13 days
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield							1.67%
Expected volatility							38.54%
Risk-free interest rate							0.25%
Expected holding period (years)							3 years 8 months 26 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value							$ 4.61
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield							0.01%
Expected volatility							48.63%
Risk-free interest rate					1.57%	1.54%
Expected holding period (years)					6 months	3 months
Forecast | ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate			1.56%	1.57%
Expected holding period (years)			1 year	9 months

Stockholders' Equity Cash Divid

Stockholders' Equity Cash Dividends (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 03, 2019	Mar. 01, 2019	Jun. 01, 2018	Mar. 01, 2018	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Equity [Abstract]
Dividends declared per common share (in dollars per Share)	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.075	$ 0.150	$ 0.150
Dividends	$ 1,343	$ 1,339	$ 1,365	$ 1,360

Stockholders' Equity Performanc

Stockholders' Equity Performance Awards Assumptions (Details) - $ / shares	Jun. 25, 2020	May 19, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected holding period (years)	4 years 6 months 7 days	4 years 7 months 13 days
Share price at grant date	$ 18.02	$ 15.79
Expected volatility	36.24%	34.54%
Risk-free interest rate	0.29%	0.33%

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Less: Earnings allocated to unvested restricted stock	$ 6,397	$ 4,862	$ 2,200	$ 11,387
Income attributable to common stockholders	(18)	(21)	(8)	(52)
Income attributable to common stockholders	$ 6,379	$ 4,841	$ 2,192	$ 11,335
Denominator [Abstract]
Denominator for basic earnings per common share - weighted average shares outstanding	17,860,000	17,959,000	17,833,000	18,008,000
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	29,000	29,000	29,000	35,000
Effect of dilutive securities, Convertible junior subordinated debentures (in shares)	0			0
Weighted average number of common and common equivalent shares outstanding for diluted EPS computation	17,889,000	17,988,000	17,862,000	18,043,000
Basic and Diluted earnings per common share:
Continuing operations (in dollars per Share)	$ 0.36	$ 0.27	$ 0.12	$ 0.63
Continuing operations (in dollars per Share)	$ 0.36	$ 0.27	$ 0.12	$ 0.63
Stock Options
Basic and Diluted earnings per common share:
Antidilutive securities excluded from computation of diluted EPS	1,017,383	1,094,070	1,025,734	1,200,404

SEGMENT REPORTING (Revenue, pre

SEGMENT REPORTING (Revenue, pre-tax income and total and total assets by segments) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 77,477	$ 67,752	$ 154,967	$ 136,833
Operating Income (Loss)	18,266	13,189	20,416	28,788
Income before income taxes	9,846	7,008	3,499	16,209
Total assets	1,134,652		1,134,652		$ 1,129,755
Funeral
Segment Reporting Information [Line Items]
Revenues	59,121	52,507	120,863	108,670
Operating Income (Loss)	19,869	14,624	24,180	32,700
Income before income taxes	19,674	14,418	23,792	32,279
Total assets	768,462		768,462		790,459
Cemetery
Segment Reporting Information [Line Items]
Revenues	18,356	15,245	34,104	28,163
Operating Income (Loss)	5,291	4,626	9,458	8,150
Income before income taxes	5,348	4,852	9,453	8,438
Total assets	341,522		341,522		314,413
Corporate [Member]
Segment Reporting Information [Line Items]
Operating Income (Loss)	(6,894)	(6,061)	(13,222)	(12,062)
Income before income taxes	(15,176)	(12,262)	(29,746)	(24,508)
Total assets	24,668		24,668		$ 24,883
Services
Segment Reporting Information [Line Items]
Revenues	38,880	34,659	79,612	71,311
Services | Funeral
Segment Reporting Information [Line Items]
Revenues	35,653	31,931	73,212	65,908
Services | Cemetery
Segment Reporting Information [Line Items]
Revenues	3,227	2,728	6,400	5,403
Merchandise
Segment Reporting Information [Line Items]
Revenues	22,633	20,331	45,619	42,074
Merchandise | Funeral
Segment Reporting Information [Line Items]
Revenues	20,121	18,378	40,821	38,343
Merchandise | Cemetery
Segment Reporting Information [Line Items]
Revenues	2,512	1,953	4,798	3,731
Cemetery property
Segment Reporting Information [Line Items]
Revenues	10,009	8,546	18,294	15,382
Cemetery property | Funeral
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Cemetery property | Cemetery
Segment Reporting Information [Line Items]
Revenues	10,009	8,546	18,294	15,382
Other revenue
Segment Reporting Information [Line Items]
Revenues	5,955	4,216	11,442	8,066
Other revenue | Funeral
Segment Reporting Information [Line Items]
Revenues	3,347	2,198	6,830	4,419
Other revenue | Cemetery
Segment Reporting Information [Line Items]
Revenues	$ 2,608	$ 2,018	$ 4,612	$ 3,647

SEGMENT REPORTING Revenue (Deta

SEGMENT REPORTING Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting Information [Line Items]
Revenues	$ 77,477	$ 67,752	$ 154,967	$ 136,833

Supplementary Data (Details)

Supplementary Data (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Other current assets:
Prepaid expenses	$ 1,403	$ 1,596
Deposit on pending acquisition	0	5,000
Other current assets	119	112
Total other current assets	12,087	10,667
Current portion of acquisition debt	1,142	1,306
Current portion of finance lease obligations	306	290
Current portion of operating lease obligations	2,008	1,554
Total current portion of debt and lease obligations	3,456	3,150
Accrued liabilities:
Accrued salaries and wages	3,820	4,323
Accrued incentive compensation	3,248	9,199
Accrued vacation	3,208	2,880
Accrued insurance	2,888	2,329
Accrued interest	2,363	2,299
Accrued ad valorem and franchise taxes	1,785	678
Employer payroll tax deferral	867	0
Accrued commissions	719	560
Other accrued liabilities	180	401
Federal income taxes payable	1,329	1,357
Unrecognized tax benefit	2,860	0
Total accrued liabilities	23,267	24,026
Other long-term liabilities:
Incentive compensation	1,524	1,267
Contingent consideration	0	470
Total other long-term liabilities	1,524	1,737
Federal income taxes receivable
Other current assets:
Income taxes receivable	9,949	2,973
State income taxes receivable
Other current assets:
Income taxes receivable	$ 616	$ 986

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Millions	Jul. 10, 2020	Jul. 02, 2020
Disposal Group, Not Discontinued Operations [Member] | Subsequent Event
Subsequent Event [Line Items]
Disposal Group, Including Discontinued Operation, Consideration	$ 3.2	$ 0.8

Uncategorized Items - csv-20200

Label	Element	Value
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 685,000