StoneMor 10-K 17 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 01, 2014	Jun. 28, 2013
Document Information [Line Items]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Trading Symbol	'STON	'	'
Entity Registrant Name	'STONEMOR PARTNERS LP	'	'
Entity Central Index Key	'0001286131	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	23,690,276	'
Entity Public Float	'	'	$522,500,000

Consolidated_Balance_Sheet

Consolidated Balance Sheet (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$12,175	$7,946
Accounts receivable, net of allowance	55,115	51,895
Prepaid expenses	3,622	3,832
Other current assets	22,667	17,418
Total current assets	93,579	81,091
Long-term accounts receivable, net of allowance	78,356	71,521
Cemetery property	316,469	309,980
Property and equipment, net of accumulated depreciation	85,007	79,740
Merchandise trusts, restricted, at fair value	431,556	375,973
Perpetual care trusts, restricted, at fair value	311,771	282,313
Deferred financing costs, net of accumulated amortization	8,308	9,238
Deferred selling and obtaining costs	87,998	76,317
Deferred tax assets	42	381
Goodwill	48,034	42,392
Other assets	12,209	14,779
Total assets	1,473,329	1,343,725
Current liabilities:	'	'
Accounts payable and accrued liabilities	37,269	28,973
Accrued interest	1,512	1,833
Current portion, long-term debt	2,916	2,175
Total current liabilities	41,697	32,981
Other long-term liabilities	1,527	1,835
Long-term debt	289,016	252,774
Deferred cemetery revenues, net	581,585	497,861
Deferred tax liabilities	12,407	14,910
Merchandise liability	127,806	125,869
Perpetual care trust corpus	311,771	282,313
Total liabilities	1,365,809	1,208,543
Commitments and contingencies	'	'
Partners' capital	'	'
General partner	-2,137	386
Common partners	109,657	134,796
Total partners' capital	107,520	135,182
Total liabilities and partners' capital	$1,473,329	$1,343,725

Consolidated_Statement_of_Oper

Consolidated Statement of Operations (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:	'	'	'
Total revenues	$246,641	$242,606	$228,388
Costs and Expenses:	'	'	'
Selling expense	47,832	46,878	45,291
General and administrative expense	31,873	28,928	29,544
Corporate overhead (including $1,370, $916 and $773 in unit-based compensation for 2013, 2012 and 2011, respectively)	28,875	28,169	23,766
Depreciation and amortization	9,548	9,431	8,534
Acquisition related costs, net of recoveries	1,051	3,123	4,604
Total cost and expenses	240,258	228,765	218,553
Operating profit	6,383	13,841	9,835
Gain on acquisitions	2,530	122	'
Gain on termination of operating agreement	'	1,737	'
Gain on settlement agreement, net	12,261	'	'
Gain on sale of other assets	155	'	'
Loss on early extinguishment of debt	21,595	'	4,010
Expenses related to refinancing	'	'	453
Interest expense	21,070	20,503	19,198
Net loss before income taxes	-21,336	-4,803	-13,734
Income tax expense (benefit)	-2,304	-1,790	-4,019
Net loss	-19,032	-3,013	-9,715
General partner's interest in net loss for the period	-350	-60	-194
Limited partners' interest in net loss for the period	-18,682	-2,953	-9,521
Net loss per limited partner unit (basic and diluted)	($0.89)	($0.15)	($0.50)
Weighted average number of limited partners' units outstanding (basic and diluted)	20,954	19,445	18,947
Distributions declared per unit	$2.38	$2.35	$2.34
Cemetery	'	'	'
Revenues:	'	'	'
Merchandise	110,673	114,025	108,088
Services	44,054	46,094	46,995
Investment and other	46,959	46,808	42,901
Costs and Expenses:	'	'	'
Perpetual care	5,656	5,715	5,727
Merchandise	22,203	22,386	20,388
Cemetery expense	57,566	55,410	57,145
Funeral Home	'	'	'
Revenues:	'	'	'
Merchandise	18,922	15,551	12,810
Services	26,033	20,128	17,594
Total revenues	50,808	37,988	31,163
Costs and Expenses:	'	'	'
Perpetual care	19,190	14,574	11,717
Merchandise	5,569	5,200	4,473
Other	10,895	8,951	7,364
Depreciation and amortization	3,036	2,509	1,597
Total cost and expenses	39,355	31,486	25,151
Operating profit	11,453	6,502	6,012
Gain on sale of other assets	'	'	$92

Consolidated_Statement_of_Oper1

Consolidated Statement of Operations (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Corporate overhead, unit-based compensation	$1,370	$916	$773

Consolidated_Statement_of_Part

Consolidated Statement of Partners' Capital (USD $)	Total	Common Unit Holders	General Partner
In Thousands
Beginning Balance at Dec. 31, 2010	$128,191	$126,382	$1,809
Issuance of common units	264	264	'
Proceeds from public offering	103,207	103,207	'
General partner contribution	2,262	'	2,262
Compensation related to units awards	675	675	'
Net loss	-9,715	-9,521	-194
Cash distributions	-44,605	-42,920	-1,685
Ending Balance at Dec. 31, 2011	180,279	178,087	2,192
Issuance of common units	4,754	4,754	'
General partner contribution	89	'	89
Compensation related to units awards	527	527	'
Net loss	-3,013	-2,953	-60
Cash distributions	-47,454	-45,619	-1,835
Ending Balance at Dec. 31, 2012	135,182	134,796	386
Issuance of common units	3,718	3,718	'
Proceeds from public offering	38,377	38,377	'
Compensation related to units awards	1,328	1,328	'
Net loss	-19,032	-18,682	-350
Cash distributions	-52,053	-49,880	-2,173
Ending Balance at Dec. 31, 2013	$107,520	$109,657	($2,137)

Consolidated_Statement_of_Cash

Consolidated Statement of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating activities:	'	'	'
Net loss	($19,032)	($3,013)	($9,715)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'	'
Cost of lots sold	8,019	7,818	6,664
Depreciation and amortization	9,548	9,431	8,534
Unit-based compensation	1,370	916	773
Accretion of debt discounts	2,303	1,739	1,354
Gain on termination of operating agreement	'	-1,737	'
Gain on acquisitions	-2,530	-122	'
Gain on sale of other assets	-155	'	'
Gain on sale of funeral home	'	'	-92
Loss on early extinguishment of debt	21,595	'	4,010
Write-off of deferred financing fees	'	'	453
Changes in assets and liabilities that provided (used) cash:	'	'	'
Accounts receivable	-8,926	-5,475	-9,241
Allowance for doubtful accounts	92	1,210	2,217
Merchandise trust fund	-36,919	-11,806	-23,889
Prepaid expenses	210	527	1,273
Other current assets	-5,248	-2,165	-7,355
Other assets	2,861	128	291
Accounts payable and accrued and other liabilities	7,588	4,330	868
Deferred selling and obtaining costs	-11,681	-7,775	-9,120
Deferred cemetery revenue	72,708	47,548	47,598
Deferred taxes (net)	-2,865	-2,398	-3,488
Merchandise liability	-3,861	-7,260	-5,669
Net cash provided by operating activities	35,077	31,896	5,466
Investing activities:	'	'	'
Cash paid for cemetery property	-5,766	-7,098	-7,126
Purchase of subsidiaries	-14,100	-27,976	-16,142
Proceeds from divestiture of funeral home	'	'	122
Cash paid for property and equipment	-6,986	-4,874	-6,040
Proceeds from sales of other assets	155	'	'
Net cash used in investing activities	-26,697	-39,948	-29,186
Financing activities:	'	'	'
Cash distributions	-52,053	-47,454	-44,605
Additional borrowings on long-term debt	269,502	84,000	48,050
Repayments of long-term debt	-239,932	-30,271	-75,184
Proceeds from public offering	38,377	'	103,207
Proceeds from general partner contributions	'	89	2,262
Fees paid related to early extinguishment of debt	-14,920	'	-4,010
Cost of financing activities	-5,125	-2,424	-1,477
Net cash provided by (used in) financing activities	-4,151	3,940	28,243
Net increase (decrease) in cash and cash equivalents	4,229	-4,112	4,523
Cash and cash equivalents - Beginning of period	7,946	12,058	7,535
Cash and cash equivalents - End of period	12,175	7,946	12,058
Supplemental disclosure of cash flow information:	'	'	'
Cash paid during the period for interest	18,907	18,481	18,130
Cash paid during the period for income taxes	3,891	4,101	2,452
Non-cash investing and financing activities:	'	'	'
Acquisition of assets by financing	190	287	294
Issuance of limited partner units for cemetery acquisition	3,718	4,753	264
Acquisition of assets by assumption of directly related liability	$3,924	$2,469	'

NATURE_OF_OPERATIONS_BASIS_OF_

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	1	NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	StoneMor Partners L.P. (“StoneMor”, the “Company” or the “Partnership”) is a provider of funeral and cemetery products and services in the death care industry in the United States. Through its subsidiaries, StoneMor offers a complete range of funeral merchandise and services, along with cemetery property, merchandise and services, both at the time of need and on a pre-need basis. As of December 31, 2013, the Partnership operated 277 cemeteries in 27 states and Puerto Rico, of which 259 are owned and 18 are operated under management or operating agreements. The Partnership also owned and operated 90 funeral homes in 18 states and Puerto Rico.
	Basis of Presentation
	The consolidated financial statements included in this Form 10-K have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
	The Company’s presentation of income tax expense (benefit) within its consolidated statement of operations has changed. The components of the income tax expense (benefit), “State” and “Federal,” previously presented as two subcaptions, have been collapsed into one caption “Income tax expense (benefit).” This change in the income tax expense (benefit) presentation has no effect on previously reported net income (loss).
	Principles of Consolidation
	The consolidated financial statements include the accounts of each of the Company’s subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Company has a variable interest and is the primary beneficiary. The Company operates 18 cemeteries under long-term operating or management contracts. The operations of 16 of these managed cemeteries have been consolidated in accordance with the provisions of Accounting Standards Codification (ASC) 810. The financial statements also include the effects of retrospective adjustments, resulting from one of the Company’s 2013 acquisitions (see Note 13).
	The Company operates 2 cemeteries under long-term operating agreements that do not qualify as acquisitions for accounting purposes. As a result, the Company did not consolidate all of the existing assets and liabilities related to these cemeteries. The Company has consolidated the existing assets and liabilities of each of these cemeteries’ merchandise and perpetual care trusts as variable interest entities since the Company controls and receives the benefits and absorbs any losses from operating these trusts. Under these long-term operating agreements, which are subject to certain termination provisions, the Company is the exclusive operator of these cemeteries. The Company earns revenues related to sales of merchandise, services, and interment rights and incurs expenses related to such sales and the maintenance and upkeep of these cemeteries. Upon termination of these contracts, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the contract period. The Company has also recognized the existing merchandise liabilities that it assumed as part of these agreements.
	Total revenues derived from the cemeteries under long-term management or operating contracts totaled approximately $33.2 million, $39.2 million and $39.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.
	Summary of Significant Accounting Policies
	The significant accounting policies followed by the Company are summarized below:
	Cash and Cash Equivalents
	The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents.
	Cemetery Property
	Cemetery property consists of developed and undeveloped cemetery property, constructed mausoleum crypts and lawn crypts and other cemetery property. Cemetery property is valued at cost, which is not in excess of market value.
	Property and Equipment
	Property and equipment is recorded at cost and depreciated on a straight-line basis. Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives as follows:
	Buildings and improvements		10 to 40 years
	Furniture and equipment		3 to 10 years
	Leasehold improvements		over the shorter of the term of the lease or the life of the asset
	Merchandise Trusts
	Pursuant to state law, a portion of the proceeds from pre-need sales of merchandise and services is put into trust (the “merchandise trust”) until such time that the Company meets the requirements for releasing trust principal, which is generally delivery of merchandise or performance of services. All investment earnings generated by the assets in the merchandise trusts (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed (see Note 5).
	Perpetual Care Trusts
	Pursuant to state law, a portion of the proceeds from the sale of cemetery property is required to be paid into perpetual care trusts. The perpetual care trust principal does not belong to the Company and must remain in this trust into perpetuity while interest and dividends may be released and used to defray cemetery maintenance costs, which are expensed as incurred. The Company consolidates the trust into the Company’s financial statements in accordance with ASC 810-10-15-(13 through 22) because the trust is considered a variable interest entity for which the Company is the primary beneficiary. Earnings from the perpetual care trusts are recognized in current cemetery revenues (see Note 6).
	Inventories
	Inventories are classified within other current assets on the Company’s consolidated balance sheet and include cemetery and funeral home merchandise valued at the lower of cost or net realizable value. Cost is determined primarily on a specific identification basis on a first-in, first-out basis. Inventories were approximately $5.4 million and $4.7 million at December 31, 2013 and 2012, respectively.
	Impairment of Long-Lived Assets
	The Company monitors the recoverability of long-lived assets, including cemetery property, property and equipment and other assets, based on estimates using factors such as current market value, future asset utilization, business and regulatory climate and future undiscounted cash flows expected to result from the use of the related assets. The Company’s policy is to evaluate an asset for impairment when events or circumstances indicate that a long-lived asset’s carrying value may not be recovered. An impairment charge is recorded to write-down the asset to its fair value if the sum of future undiscounted cash flows is less than the carrying value of the asset. No impairment charges were recorded during the years ended December 31, 2013, 2012 and 2011, respectively.
	Other-Than-Temporary Impairment of Trust Assets
	The Company determines whether or not the impairment of a fixed maturity debt security is other-than-temporary by evaluating each of the following:
		•		Whether it is the Company’s intent to sell the security. If there is intent to sell, the impairment is considered to be other-than-temporary.
		•		If there is no intent to sell, the Company evaluates if it is not more likely than not that the Company will be required to sell the debt security before its anticipated recovery. If the Company determines that it is more likely than not that it will be required to sell an impaired investment before its anticipated recovery, the impairment is considered to be other-than-temporary.
	The Company has further evaluated whether or not all assets in the merchandise trusts have other-than-temporary impairments based upon a number of criteria including the severity of the impairment, length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer.
	If an impairment is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair value.
	For assets held in the perpetual care trusts, any reduction in the cost basis due to an other-than-temporary impairment is offset with an equal and opposite reduction in the perpetual care trust corpus and has no impact on earnings.
	For assets held in the merchandise trusts, any reduction in the cost basis due to an other-than-temporary impairment is recorded in deferred revenue.
	The trust footnotes (Notes 5 and 6) disclose the adjusted cost basis of the assets in both the merchandise and perpetual care trust. This adjusted cost basis includes any adjustments to the original cost basis due to other-than-temporary impairments.
	Goodwill
	Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired. The Company tests goodwill for impairment using a two-step test. In the first step of the test, the Company compares the fair value of the reporting unit to its carrying amount, including goodwill. The Company determines the fair value of each reporting unit using the income approach. The Company does not record an impairment of goodwill in instances where the fair value of a reporting unit exceeds its carrying amount. If the aggregate fair value of a reporting unit is less than the related carrying amount, the Company proceeds to the second step of the test in which it records an impairment loss in an amount equal to the excess of the carrying amount of goodwill over the implied fair value. The goodwill impairment test is performed annually or more frequently if events or circumstances indicate that impairment may exist.
	Deferred Cemetery Revenues, Net
	Revenues from the sale of services and merchandise, as well as any investment income from the merchandise trust is deferred until such time that the services are performed or the merchandise is delivered.
	In addition to amounts deferred on new contracts, and investment income and unrealized gains on our merchandise trust, deferred cemetery revenues, net, includes deferred revenues from pre-need sales that were entered into by entities prior to the acquisition of those entities by the Company, including entities that were acquired by Cornerstone Family Services, Inc. upon its formation in 1999. The Company provides for a reasonable profit margin for these deferred revenues (deferred margin) to account for the future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. Deferred margin amounts are deferred until the merchandise is delivered or services are performed.
	Sales of Cemetery Merchandise and Services
	The Company sells its merchandise and services on both a pre-need and at-need basis. Sales of at-need cemetery services and merchandise are recognized as revenue when the service is performed or merchandise is delivered.
	Pre-need sales are usually made on an installment contract basis. Contracts are usually for a period not to exceed 60 months with payments of principal and interest required. For those contracts that do not bear a market rate of interest, the Company imputes such interest based upon the prime rate plus 150 basis points, which resulted in a rate of 4.75% for contracts entered into during the years ended December 31, 2013, 2012 and 2011, in order to segregate the principal and interest component of the total contract value.
	At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less any cash deposit paid, net of an estimated allowance for customer cancellations. The revenue from both the sales and interest component is deferred. Interest revenue is recognized utilizing the effective interest method. Sales revenue is recognized in accordance with the rules discussed below.
	The allowance for customer cancellations is established based on management’s estimates of expected cancellations and historical experiences and is currently averaging approximately 10% of total contract values. Future cancellation rates may differ from this current estimate. Management will continue to evaluate cancellation rates and will make changes to the estimate should the need arise. Actual cancellations did not vary significantly from the estimates of expected cancellations at December 31, 2013 and December 31, 2012, respectively.
	Revenue recognition related to sales of cemetery merchandise and services is governed by Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition in Financial Statements (“SAB No. 104”), and the retail land sales provisions of ASC 976. Per this guidance, revenue from the sale of burial lots and constructed mausoleum crypts is deferred until such time that 10% of the sales price has been collected, at which time it is fully earned; revenues from the sale of unconstructed mausoleums are recognized using the percentage-of-completion method of accounting while revenues from merchandise and services are recognized once such merchandise is delivered (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to us) or services are performed.
	In order to appropriately match revenue and expenses, the Company defers certain pre-need cemetery and prearranged funeral direct obtaining costs that vary with and are primarily related to the acquisition of new pre-need cemetery and prearranged funeral business. Such costs are accounted for under the provisions of ASC 944, and are expensed as revenues are recognized.
	The Company records a merchandise liability equal to the estimated cost to provide services and purchase merchandise for all outstanding and unfulfilled pre-need contracts. The merchandise liability is established and recorded at the time of the sale but is not recognized as an expense until such time that the associated revenue for the underlying contract is also recognized. The merchandise liability is established based on actual costs incurred or an estimate of future costs, which may include a provision for inflation. The merchandise liability is reduced when services are performed or when payment for merchandise is made by the Company and title is transferred to the customer.
	Sales of Funeral Home Services
	Revenue from funeral home services is recognized as services are performed and merchandise is delivered.
	Pursuant to state law, a portion of proceeds received from pre-need funeral service contracts is put into trust while amounts used to defray the initial administrative costs are not. All investment earnings generated by the assets in the trust (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed. The balance of the amounts in these trusts is included within the merchandise trusts above.
	Income Taxes
	The Company’s subsidiaries are subject to both federal and state income taxes. The Company records deferred tax assets and deferred tax liabilities to recognize temporary differences between the bases of assets and liabilities in its tax and GAAP balance sheets and for federal and state net operating loss carryforwards and alternative minimum tax credits. The Company records a valuation allowance against its deferred tax assets if it deems that it is more likely than not that some portion or all of the recorded deferred tax assets will not be realizable in future periods.
	Net Income per Unit
	Basic net income per unit is determined by dividing net income, after deducting the amount of net income allocated to the general partner interest from its issuance date of September 20, 2004, by the weighted average number of units outstanding during the period. Diluted net income per unit is calculated in the same manner as basic net income per unit, except that the weighted average number of outstanding units is increased to include the dilutive effect of outstanding unit options and phantom unit awards. All outstanding unit appreciation rights (See Note 11) that would have a dilutive effect were assumed to be exercised and converted to common units using the average fair market value of a common unit for the period presented. Also, the average phantom units outstanding during the period were assumed to be converted to common units for the period presented. The diluted weighted average number of limited partners’ units outstanding presented on the consolidated statement of operations does not include 297,078 units, 253,384 units and 322,866 units for the years ended December 31, 2013, 2012 and 2011, respectively, as their effects would be anti-dilutive.
	New Accounting Pronouncements
	In the third quarter of 2013, the Financial Accounting Standards Board issued Update No. 2013-11, Income Taxes (Topic 740) (“ASU 2013-11”). ASU 2013-11 provides guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. This amendment requires an entity to present in the financial statements an unrecognized tax benefit, or a portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent that (i) a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position; or (ii) the tax law of the applicable jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The Company applied the provisions of ASU 2013-11 to all unrecognized tax benefits that existed at the effective date of December 15, 2013. This adoption did not have a significant impact on our financial position, results of operations, or cash flows.
	Use of Estimates
	Preparation of these consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expense during the reporting periods. As a result, actual results could differ from those estimates. The most significant estimates in the consolidated financial statements are the valuation of assets in the merchandise trusts and perpetual care trusts, allowance for cancellations, unit-based compensation, merchandise liability, deferred sales revenue, deferred margin, deferred merchandise trust investment earnings, deferred obtaining costs and income taxes. Deferred sales revenue, deferred margin and deferred merchandise trust investment earnings are included in deferred cemetery revenues, net, on the consolidated balance sheet.

LONGTERM_ACCOUNTS_RECEIVABLE_N

LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	12 Months Ended
	Dec. 31, 2013
LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	'
	2	LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE
	Long-term accounts receivable, net, consisted of the following:
			As of December 31,
			2013			2012
			(in thousands)
	Customer receivables		$	173,751		$	159,726
	Unearned finance income			(20,005	)		(18,377	)
	Allowance for contract cancellations			(20,275	)		(17,933	)
				133,471			123,416
	Less: current portion - net of allowance			55,115			51,895
	Long-term portion - net of allowance		$	78,356		$	71,521
	Activity in the allowance for contract cancellations is as follows:
			For the Year Ended December 31,
			2013			2012			2011
			(in thousands)
	Balance - Beginning of period		$	17,933		$	17,582		$	15,832
	Provision for cancellations			20,069			16,768			18,649
	Charge-offs - net			(17,727	)		(16,417	)		(16,899	)
	Balance - End of period		$	20,275		$	17,933		$	17,582
	The Company’s customer receivables are considered financing receivables as they primarily relate to pre-need sales which are usually made on an installment contract basis. Contracts are usually for a period not to exceed 60 months with payments of principal and interest required. The Company has a standard contractual agreement that it executes related to these receivables and therefore the Company only has one portfolio segment of receivables with no separate classes of receivables within that segment.
	Management evaluates customer receivables for impairment on an individual contract basis based upon the age of the receivable and the customer’s payment history. The Company’s receivables primarily relate to pre-need sales and therefore the Company has not performed the service or fulfilled all of its obligations for the merchandise to which the receivable relates. As a result, the Company has some leverage with its customers in terms of collecting its receivables. Further, the Company is flexible with customers who have difficulty making payments and will try to create revised or alternative payment arrangements with such customers. As a result, the Company does not write-off a receivable until all possible collection efforts have been exhausted. As of December 31, 2013 and 2012, approximately 10% and 9%, respectively, of the Company’s gross accounts receivable balance was 90 days past due.

CEMETERY_PROPERTY

CEMETERY PROPERTY	12 Months Ended
	Dec. 31, 2013
CEMETERY PROPERTY	'
	3	CEMETERY PROPERTY
	Cemetery property consists of the following:
			As of December 31,
			2013		2012
			(in thousands)
	Developed land		$	72,458	$	71,318
	Undeveloped land			163,997		162,275
	Mausoleum crypts and lawn crypts			70,216		69,525
	Other land			9,798		6,862
	Total		$	316,469	$	309,980

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
PROPERTY AND EQUIPMENT	'
	4	PROPERTY AND EQUIPMENT
	Major classes of property and equipment follow:
			As of December 31,
			2013			2012
			(in thousands)
	Building and improvements		$	91,575		$	82,056
	Furniture and equipment			44,828			42,353
				136,403			124,409
	Less: accumulated depreciation			(51,396	)		(44,669	)
	Property and equipment - net		$	85,007		$	79,740
	Depreciation expense was $7.5 million, $7.2 million and $5.9 million for the years ended December 31, 2013, 2012 and 2011, respectively.

MERCHANDISE_TRUSTS

MERCHANDISE TRUSTS	12 Months Ended
	Dec. 31, 2013
MERCHANDISE TRUSTS	'
	5	MERCHANDISE TRUSTS
	At December 31, 2013 and December 31, 2012, the Company’s merchandise trusts consisted of the following types of assets:
		•		Money Market Funds that invest in low risk short term securities;
		•		Publicly traded mutual funds that invest in underlying debt securities;
		•		Publicly traded mutual funds that invest in underlying equity securities;
		•		Equity investments that are currently paying dividends or distributions. These investments include Real Estate Investment Trusts (“REIT’s”), Master Limited Partnerships and global equity securities;
		•		Fixed maturity debt securities issued by various corporate entities;
		•		Fixed maturity debt securities issued by the U.S. Government and U.S. Government agencies; and
		•		Fixed maturity debt securities issued by U.S. states and local government agencies.
	All of these investments are classified as Available for Sale as defined by the Investments in Debt and Equity topic of the ASC. Accordingly, all of the assets are carried at fair value. All of these investments are considered to be either Level 1 or Level 2 assets as defined by the Fair Value Measurements and Disclosures topic of the ASC. See Note 15 for further details. There were no Level 3 assets.
	The merchandise trusts are variable interest entities (VIE) for which the Company is the primary beneficiary. The assets held in the merchandise trusts are required to be used to purchase the merchandise to which they relate. If the value of these assets falls below the cost of purchasing such merchandise, the Company may be required to fund this shortfall.
	The Company has included $8.3 million and $7.6 million of investments held in trust by the West Virginia Funeral Directors Association at December 31, 2013 and December 31, 2012, respectively, in its merchandise trust assets. As required by law, the Company deposits a portion of certain funeral merchandise sales in West Virginia into a trust that is held by the West Virginia Funeral Directors Association. These trusts are recorded at their account value, which approximates their fair value.
	The cost and market value associated with the assets held in the merchandise trusts at December 31, 2013 and December 31, 2012 is presented below:
						Gross			Gross
						Unrealized			Unrealized			Fair
	As of December 31, 2013		Cost			Gains			Losses			Value
			(in thousands)
	Short-term investments		$	46,518		$	—		$	—		$	46,518
	Fixed maturities:
	U.S. Government and federal agency			—			—			—			—
	U.S. State and local government agency			—			—			—			—
	Corporate debt securities			9,105			162			(96	)		9,171
	Other debt securities			7,336			—			(12	)		7,324
	Total fixed maturities			16,441			162			(108	)		16,495
	Mutual funds - debt securities			117,761			729			(7,157	)		111,333
	Mutual funds - equity securities			144,249			16,610			(3,329	)		157,530
	Equity securities			81,520			5,267			(1,092	)		85,695
	Other invested assets			5,809			—			(86	)		5,723
	Total managed investments		$	412,298		$	22,768		$	(11,772	)	$	423,294
	West Virginia Trust Receivable			8,262			—			—			8,262
	Total		$	420,560		$	22,768		$	(11,772	)	$	431,556
						Gross			Gross
						Unrealized			Unrealized			Fair
	As of December 31, 2012		Cost			Gains			Losses			Value
			(in thousands)
	Short-term investments		$	27,890		$	—		$	—		$	27,890
	Fixed maturities:
	U.S. Government and federal agency			—			—			—			—
	U.S. State and local government agency			—			—			—			—
	Corporate debt securities			8,590			165			(41	)		8,714
	Other debt securities			4,320			—			(3	)		4,317
	Total fixed maturities			12,910			165			(44	)		13,031
	Mutual funds - debt securities			105,388			3,425			(892	)		107,921
	Mutual funds - equity securities			145,538			6,229			(6,697	)		145,070
	Equity securities			68,714			3,448			(4,755	)		67,407
	Other invested assets			7,376			165			(444	)		7,097
	Total managed investments		$	367,816		$	13,432		$	(12,832	)	$	368,416
	West Virginia Trust Receivable			7,557			—			—			7,557
	Total		$	375,373		$	13,432		$	(12,832	)	$	375,973
	The contractual maturities of debt securities as of December 31, 2013 and December 31, 2012 are presented below:
			Less than			1 year through			6 years through			More than
	As of December 31, 2013		1 year			5 years			10 years			10 years
			(in thousands)
	U.S. Government and federal agency		$	—		$	—		$	—		$	—
	U.S. State and local government agency			—			—			—			—
	Corporate debt securities			—			4,332			4,839			—
	Other debt securities			2,150			5,174			—			—
	Total fixed maturities		$	2,150		$	9,506		$	4,839		$	—
			Less than			1 year through			6 years through			More than
	As of December 31, 2012		1 year			5 years			10 years			10 years
			(in thousands)
	U.S. Government and federal agency		$	—		$	—		$	—		$	—
	U.S. State and local government agency			—			—			—			—
Corporate debt securities			—			3,861			4,853			—
Other debt securities			4,317			—			—			—
Total fixed maturities		$	4,317		$	3,861		$	4,853		$	—
An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at December 31, 2013 and December 31, 2012 is presented below:
		Less than 12 months						12 Months or more						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
As of December 31, 2013		Value			Losses			Value			Losses			Value		Losses
		(in thousands)
Fixed maturities:
U.S. Government and federal agency		$	—		$	—		$	—		$	—		$	—	$	—
U.S. State and local government agency			—			—			—			—			—		—
Corporate debt securities			2,812			43			1,249			53			4,061		96
Other debt securities			5,329			8			995			4			6,324		12
Total fixed maturities			8,141			51			2,244			57			10,385		108
Mutual funds - debt securities			87,113			6,724			6,485			433			93,598		7,157
Mutual funds - equity securities			29,993			2,444			4,217			885			34,210		3,329
Equity securities			25,379			1,031			1,492			61			26,871		1,092
Other invested assets			2,266			86			—			—			2,266		86
Total		$	152,892		$	10,336		$	14,438		$	1,436		$	167,330	$	11,772
		Less than 12 months						12 Months or more						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
As of December 31, 2012		Value			Losses			Value			Losses			Value		Losses
		(in thousands)
Fixed maturities:
U.S. Government and federal agency		$	—		$	—		$	—		$	—		$	—	$	—
U.S. State and local government agency			—			—			—			—			—		—
Corporate debt securities			2,140			20			297			21			2,437		41
Other debt securities			4,317			3			—			—			4,317		3
Total fixed maturities			6,457			23			297			21			6,754		44
Mutual funds - debt securities			6,388			463			4,198			429			10,586		892
Mutual funds - equity securities			48,255			5,500			19,655			1,197			67,910		6,697
Equity securities			17,932			1,527			15,538			3,228			33,470		4,755
Other invested assets			2,558			444			—			—			2,558		444
Total		$	81,590		$	7,957		$	39,688		$	4,875		$	121,278	$	12,832
A reconciliation of the Company’s merchandise trust activities for the years ended December 31, 2013 and December 31, 2012 is presented below:
Year ended December 31, 2013
Fair							Capital	Realized					Unrealized	Fair
Value at					Interest/		Gain	Gain/					Change in	Value at
12/31/12		Contributions		Distributions	Dividends		Distributions	Loss		Taxes	Fees		Fair Value	12/31/13
(in thousands)
$375,973		68,305		-55,891	18,176		968	19,502		-2,986	-2,887		10,396	$431,556
Year ended December 31, 2012
Fair							Capital	Realized					Unrealized	Fair
Value at					Interest/		Gain	Gain/					Change in	Value at
12/31/11		Contributions		Distributions	Dividends		Distributions	Loss		Taxes	Fees		Fair Value	12/31/12
(in thousands)
$344,515		55,754		-52,618	16,045		788	8,862		-3,486	-2,424		8,537	$375,973
The Company made net contributions into the trusts of approximately $12.4 million and $3.1 million during the years ended December 31, 2013 and 2012, respectively. During the year ended December 31, 2013, purchases and sales of securities available for sale included in trust investments were approximately $536.2 million and $540.9 million, respectively. During the year ended December 31, 2012, purchases and sales of securities available for sale included in trust investments were approximately $464.7 million and $461.0 million, respectively. Contributions include $10.3 million and $12.0 million of assets that were acquired through acquisitions during the years ended December 31, 2013 and 2012, respectively. Distributions include $5.8 million of assets that were divested as a result of the termination of an operating agreement during the year ended December 31, 2012.
Other-Than-Temporary Impairment of Trust Assets
In accordance with ASC 320-10-65-1, the Company assesses whether an impairment is other-than-temporary by performing each of the following:
Fixed Maturity Debt Securities
	•		The Company assesses whether it has the intent to sell any impaired debt security; or
	•		The Company assesses whether it is more likely than not it will be required to sell any impaired debt security before its anticipated recovery;
	•		If either of these conditions exists, the impairment is considered to be other than temporary;
	•		The Company assesses whether or not there is a credit loss on an impaired security. A credit loss is the excess of the amortized cost of the security over the present value of future expected cash flows. If there is a credit loss, the Company recognizes an other-than-temporary impairment in earnings in an amount equal to the credit loss. This amount becomes the new cost basis of the asset and will not be adjusted for subsequent changes in the fair value of the asset;
	•		The Company assesses the overall credit quality of each issue by evaluating its credit rating as reported by any credit rating agency. The Company also determines if there has been any downgrade in its creditworthiness as reported by such credit rating agency;
	•		The Company determines if there has been any suspension of interest payments or any announcements of any intention to do so;
	•		The Company evaluates the length of time until the principal becomes due and whether the ability to satisfy this payment has been impaired.
Equity Securities
	•		The Company compares the proportional decline in value to the overall sector decline as measured via certain specific indices;
	•		The Company determines whether there has been further periodic decline from prior periods or whether there has been a recovery in value.
For all securities
	•		The Company evaluates the severity of the impairment and length of time that a security has been in a loss position;
	•		The Company determines if there is any publicly available information that would cause the Company to believe that impairment is other than temporary in nature.
During the year ended December 31, 2013, the Company determined that there were 7 securities with an aggregate cost basis of approximately $2.6 million and an aggregate fair value of approximately $1.6 million, resulting in an impairment of $1.0 million, wherein such impairment was considered to be other-than-temporary. During the year ended December 31, 2012, the Company determined that there were 8 securities with an aggregate cost basis of approximately $2.0 million and an aggregate fair value of approximately $1.0 million, resulting in an impairment of $1.0 million, wherein such impairment was considered to be other-than-temporary. Accordingly, the Company adjusted the cost basis of these assets to their current value and offset this change against deferred revenue. This reduction in deferred revenue will be reflected in earnings in future periods as the underlying merchandise is delivered or the underlying service is performed.

PERPETUAL_CARE_TRUSTS

PERPETUAL CARE TRUSTS	12 Months Ended
	Dec. 31, 2013
PERPETUAL CARE TRUSTS	'
	6	PERPETUAL CARE TRUSTS
	At December 31, 2013 and December 31, 2012, the Company’s perpetual care trusts consisted of the following types of assets:
		•		Money Market Funds that invest in low risk short term securities;
		•		Publicly traded mutual funds that invest in underlying debt securities;
		•		Publicly traded mutual funds that invest in underlying equity securities;
		•		Equity investments that are currently paying dividends or distributions. These investments include REIT’s, Master Limited Partnerships and global equity securities;
		•		Fixed maturity debt securities issued by various corporate entities;
		•		Fixed maturity debt securities issued by the U.S. Government and U.S. Government agencies; and
		•		Fixed maturity debt securities issued by U.S. states and local government agencies.
	All of these investments are classified as Available for Sale as defined by the Investments in Debt and Equity topic of the ASC. Accordingly, all of the assets are carried at fair value. All of these investments are considered to be either Level 1 or Level 2 assets as defined by the Fair Value Measurements and Disclosures topic of the ASC. See Note 15 for further details. There were no Level 3 assets.
	The cost and market value associated with the assets held in perpetual care trusts at December 31, 2013 and December 31, 2012 were as follows:
						Gross			Gross
						Unrealized			Unrealized			Fair
	As of December 31, 2013		Cost			Gains			Losses			Value
			(in thousands)
	Short-term investments		$	16,686		$	—		$	—		$	16,686
	Fixed maturities:
	U.S. Government and federal agency			302			70			—			372
	U.S. State and local government agency			—			—			—			—
	Corporate debt securities			24,378			340			(208	)		24,510
	Other debt securities			371			—			—			371
	Total fixed maturities			25,051			410			(208	)		25,253
	Mutual funds - debt securities			121,493			466			(5,946	)		116,013
	Mutual funds - equity securities			93,243			22,521			(171	)		115,593
	Equity securities			25,580			12,283			(19	)		37,844
	Other invested assets			172			210			—			382
	Total		$	282,225		$	35,890		$	(6,344	)	$	311,771
						Gross			Gross
						Unrealized			Unrealized			Fair
	As of December 31, 2012		Cost			Gains			Losses			Value
			(in thousands)
	Short-term investments		$	21,419		$	—		$	—		$	21,419
	Fixed maturities:
	U.S. Government and federal agency			408			104			—			512
	U.S. State and local government agency			—			—			—			—
	Corporate debt securities			22,690			702			(101	)		23,291
	Other debt securities			371			—			—			371
	Total fixed maturities			23,469			806			(101	)		24,174
	Mutual funds - debt securities			103,909			3,429			(150	)		107,188
	Mutual funds - equity securities			94,239			5,222			(249	)		99,212
	Equity securities			23,797			6,563			(455	)		29,905
	Other invested assets			113			302			—			415
	Total		$	266,946		$	16,322		$	(955	)	$	282,313
	The contractual maturities of debt securities as of December 31, 2013 and December 31, 2012 are as follows:
			Less than			1 year through			6 years through			More than
	As of December 31, 2013		1 year			5 years			10 years			10 years
			(in thousands)
	U.S. Government and federal agency		$	253		$	119		$	—		$	—
	U.S. State and local government agency			—			—			—			—
	Corporate debt securities			115			11,943			12,451			1
	Other debt securities			371			—			—			—
	Total fixed maturities		$	739		$	12,062		$	12,451		$	1
			Less than			1 year through			6 years through			More than
	As of December 31, 2012		1 year			5 years			10 years			10 years
			(in thousands)
	U.S. Government and federal agency		$	128		$	384		$	—		$	—
	U.S. State and local government agency			—			—			—			—
	Corporate debt securities			78			10,847			12,366			—
	Other debt securities			371			—			—			—
	Total fixed maturities		$	577		$	11,231		$	12,366		$	—
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at December 31, 2013 and December 31, 2012 held in perpetual care trusts is presented below:
			Less than 12 months						12 Months or more						Total
			Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
As of December 31, 2013		Value			Losses			Value			Losses			Value		Losses
		(in thousands)
Fixed maturities:
U.S. Government and federal agency		$	—		$	—		$	—		$	—		$	—	$	—
U.S. State and local government agency			—			—			—			—			—		—
Corporate debt securities			5,664			93			3,122			115			8,786		208
Other debt securities			—			—			—			—			—		—
Total fixed maturities			5,664			93			3,122			115			8,786		208
Mutual funds - debt securities			93,473			4,781			16,367			1,165			109,840		5,946
Mutual funds - equity securities			1,185			171			—			—			1,185		171
Equity securities			513			19			—			—			513		19
Other invested assets			—			—			—			—			—		—
Total		$	100,835		$	5,064		$	19,489		$	1,280		$	120,324	$	6,344
		Less than 12 months						12 Months or more						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
As of December 31, 2012		Value			Losses			Value			Losses			Value		Losses
		(in thousands)
Fixed maturities:
U.S. Government and federal agency		$	—		$	—		$	—		$	—		$	—	$	—
U.S. State and local government agency			—			—			—			—			—		—
Corporate debt securities			4,630			48			711			53			5,341		101
Other debt securities			—			—			—			—			—		—
Total fixed maturities			4,630			48			711			53			5,341		101
Mutual funds - debt securities			859			35			870			115			1,729		150
Mutual funds - equity securities			34,805			249			—			—			34,805		249
Equity securities			4,269			238			545			217			4,814		455
Other invested assets			—			—			—			—			—		—
Total		$	44,563		$	570		$	2,126		$	385		$	46,689	$	955
A reconciliation of the Company’s perpetual care trust activities for the years ended December 31, 2013 and 2012 is presented below:
Year ended December 31, 2013
Fair							Capital	Realized					Unrealized	Fair
Value at					Interest/		Gain	Gain/					Change in	Value at
12/31/12		Contributions		Distributions	Dividends		Distributions	Loss		Taxes	Fees		Fair Value	12/31/13
(in thousands)
$282,313		11,000		-13,176	15,699		—	4,725		-739	-2,230		14,179	$311,771
Year ended December 31, 2012
Fair							Capital	Realized					Unrealized	Fair
Value at					Interest/		Gain	Gain/					Change in	Value at
12/31/11		Contributions		Distributions	Dividends		Distributions	Loss		Taxes	Fees		Fair Value	12/31/12
(in thousands)
$254,679		12,535		-15,025	16,740		123	2,208		-659	-1,837		13,549	$282,313
The Company made net withdrawals out of the trust of approximately $2.2 million and $2.5 million during the years ended December 31, 2013 and 2012, respectively. During the year ended December 31, 2013, purchases and sales of securities available for sale included in trust investments were approximately $114.6 million and $110.8 million, respectively. During the year ended December 31, 2012, purchases and sales of securities available for sale included in trust investments were approximately $299.9 million and $297.8 million, respectively. Contributions include $5.9 million and $5.0 million of assets that were acquired through acquisitions during the years ended December 31, 2013 and 2012, respectively.
Other-Than-Temporary Impairment of Trust Assets
Refer to Note 5 for a detailed discussion of the accounting rules related to other-than-temporarily impaired assets and the Company’s procedures for evaluating whether impairment to assets is other than temporary.
During the year ended December 31, 2013, the Company determined that there were no other than temporary impairments to the investment portfolio in the perpetual care trusts.
During the year ended December 31, 2012, the Company determined that there were 2 securities with an aggregate cost basis of approximately $10.6 million and an aggregate fair value of approximately $7.8 million, resulting in an impairment of $2.8 million, wherein such impairment was considered to be other-than-temporary. Accordingly, the Company adjusted the cost basis of these assets to their current value and offset this change against the liability for perpetual care trusts corpus.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
GOODWILL AND INTANGIBLE ASSETS	'
	7	GOODWILL AND INTANGIBLE ASSETS
	Goodwill
	The Company has recorded goodwill of approximately $48.0 million and $42.4 million as of December 31, 2013 and 2012, respectively. This amount represents the excess of the purchase price over the fair value of identifiable net assets acquired in acquisitions. See Note 13 for further details.
	A rollforward of goodwill by reportable segment is as follows:
			Cemeteries							Funeral
			Southeast		Northeast			West		Homes		Total
			(in thousands)
	Balance as of January 1, 2012		$	5,734	$	—		$	11,948	$	14,463	$	32,145
	Goodwill acquired from acquisitions during 2012			440		—			—		9,807		10,247
	Balance as of December 31, 2012			6,174		—			11,948		24,270		42,392
	Goodwill acquired from acquisitions during 2013			—		—			—		5,642		5,642
	Balance as of December 31, 2013		$	6,174	$	—		$	11,948	$	29,912	$	48,034
	The Company evaluates the carrying value of goodwill during the fourth quarter of each year or more frequently if events and circumstances indicate that the asset may have been impaired. No impairment of the Company’s goodwill has been identified during the years ended December 31, 2013, 2012 or 2011.
	Other Acquired Intangible Assets
	The Company has other acquired intangible assets, most of which have been recognized as a result of acquisitions and long-term operating agreements. These amounts are included within other assets on the consolidated balance sheet. All of the intangible assets are subject to amortization. The major classes of intangible assets are as follows:
			As of							As of
			December 31, 2013							December 31, 2012
			Gross Carrying		Accumulated			Net		Gross Carrying		Accumulated			Net
								Intangible							Intangible
			Amount		Amortization			Asset		Amount		Amortization			Asset
			(in thousands)
	Amortized intangible assets:
	Underlying contract value		$	6,239	$	(702	)	$	5,537	$	6,239	$	(555	)	$	5,684
	Non-compete agreements			7,950		(4,003	)		3,947		6,023		(2,553	)		3,470
	Other intangible assets			269		(98	)		171		269		(81	)		188
	Total intangible assets		$	14,458	$	(4,803	)	$	9,655	$	12,531	$	(3,189	)	$	9,342
	Underlying Contract Value of Long-Term Operating Agreements
	The Company entered into two long-term operating agreements during 2009, wherein it became the exclusive operator of cemetery properties. These long-term operating agreements did not qualify for acquisition accounting. The fair value of the consideration paid and liabilities assumed to enter into the operating agreements exceeded the fair value of assets acquired by approximately $6.2 million. This amount, which represents the underlying contract values, has been recorded as an intangible asset and is being amortized on the straight-line basis over the expected life of the contracts, which is 40 years. The amortization expense is included as a component of depreciation and amortization in the consolidated statement of operations.
	Non-Compete Agreements
	In connection with certain acquisitions entered into in 2013, 2012, 2011 and 2010, the Company entered into non-compete agreements with the former owners of the acquired entities (See Note 13 for further details). The non-compete agreements were valued in purchase accounting at a fair value of approximately $8.0 million. The fair value was determined by comparing the discounted cash flows of the acquired business with and without competition as of the date of acquisition. The non-compete agreements are being amortized on the straight-line basis over the life of the agreements, which is 4 to 6 years. The amortization expense is included as a component of depreciation and amortization in the consolidated statement of operations.
	At December 31, 2013, amortization expense related to intangible assets with definite lives is estimated to be the following for each of the next five years:
	For the Year Ending		Amortization
	December 31,		Expense
			(in thousands)
	2014		$	1,515
	2015			1,038
	2016			967
	2017			743
	2018		$	494

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2013
LONG-TERM DEBT	'
	8	LONG-TERM DEBT
	The Company had the following outstanding debt:
			As of December 31,
			2013		2012
			(in thousands)
	7.875% Senior Notes, due 2021		$	175,000	$	—
	10.25% Senior Notes, due 2017			—		150,000
	Revolving Credit Facility, due January 2017			114,002		101,700
	Notes payable - acquisition debt			1,571		1,465
	Notes payable - acquisition non-competes			3,945		3,830
	Insurance and vehicle financing			1,529		1,298
	Total			296,047		258,293
	Less current portion			2,916		2,175
	Less unamortized bond and note payable discounts			4,115		3,344
	Long-term portion		$	289,016	$	252,774
	7.875% Senior Notes due 2021
	Purchase Agreement
	On May 16, 2013, the Company, Cornerstone Family Services of West Virginia Subsidiary, Inc., a wholly owned subsidiary of the Company (“Cornerstone Co.” and together with the Company, the “Issuers”), and certain subsidiary guarantors (the “Guarantors”) entered into a Purchase Agreement (the “Purchase Agreement”) with Merrill Lynch, Pierce, Fenner & Smith Incorporated, acting on behalf of itself and as the representative for the other initial purchasers named in the Purchase Agreement (collectively, the “Initial Purchasers”). Pursuant to the Purchase Agreement, the Issuers, as joint and several obligors, agreed to sell to the Initial Purchasers $175.0 million aggregate principal amount of 7.875% Senior Notes due 2021 (the “Senior Notes”), with an original issue discount of approximately $3.8 million, in a private placement exempt from the registration requirements under the Securities Act of 1933, as amended (the “Securities Act”), for resale by the Initial Purchasers (i) to qualified institutional buyers pursuant to Rule 144A under the Securities Act or (ii) outside the United States to non-U.S. persons in compliance with Regulation S under the Securities Act (the “Notes Offering”). The Notes Offering closed on May 28, 2013.
	The Purchase Agreement contains customary representations and warranties of the parties and indemnification and contribution provisions under which the Issuers and the Guarantors, on one hand, and the Initial Purchasers, on the other, have agreed to indemnify each other against certain liabilities, including liabilities under the Securities Act.
	The net proceeds from the Notes Offering were used to retire a $150.0 million aggregate principal amount of 10.25% Senior Notes due 2017 (the “Prior Senior Notes”), as described below, and the remaining proceeds were used for general corporate purposes. The Senior Notes were issued at 97.832% of par resulting in gross proceeds of $171.2 million with an original issue discount of approximately $3.8 million. The Company incurred debt issuance costs and fees of approximately $4.6 million. These costs and fees are deferred and will be amortized over the life of these notes. The Senior Notes are valued using Level 2 inputs as defined by the Fair Value Measurements and Disclosures topic of the ASC in Note 15. Based on trades made on December 31, 2013, the Company has estimated the fair value of its Senior Notes to be in excess of par and trading at a premium of 4.19%, which would imply a fair value of $182.3 million, at December 31, 2013.
	Indenture
	On May 28, 2013, the Issuers, the Guarantors, and Wilmington Trust, National Association, as successor trustee by merger to Wilmington Trust FSB (the “Trustee”), entered into an indenture (the “Indenture”) governing the Senior Notes.
	The Issuers pay 7.875% interest per annum on the principal amount of the Senior Notes, payable in cash semi-annually in arrears on June 1 and December 1 of each year, commencing on December 1, 2013. The Senior Notes mature on June 1, 2021.
	The Senior Notes are senior unsecured obligations of the Issuers that:
		•		rank equally in right of payment with all existing and future senior debt of the Issuers;
		•		rank senior in right of payment to all existing and future senior subordinated and subordinated debt of the Issuers;
		•		are effectively subordinated in right of payment to existing and future secured debt of the Issuers, to the extent of the value of the assets securing such debt; and
		•		are structurally subordinated to all of the existing and future liabilities of each subsidiary of the Issuers that does not guarantee the Senior Notes.
	The Issuers’ obligations under the Senior Notes and the Indenture are jointly and severally guaranteed (the “Note Guarantees”) by each subsidiary of the Company other than Cornerstone Co., that the Company has caused or will cause to become a Guarantor pursuant to the terms of the Indenture (each, a “Restricted Subsidiary”).
	At any time on or after June 1, 2016, the Issuers, at their option, may redeem the Senior Notes, in whole or in part, at the redemption prices (expressed as percentages of the principal amount) set forth below, together with accrued and unpaid interest, if any, to the redemption date, if redeemed during the 12-month period beginning June 1 of the years indicated:
	Year		Percentage
	2016		105.91%
	2017		103.94%
	2018		101.97%
	2019 and thereafter		100.00%
	At any time prior to June 1, 2016, the Issuers may, on one or more occasions, redeem all or any portion of the Senior Notes, upon not less than 30 nor more than 60 days’ notice, at a redemption price equal to 100% of the principal amount of the Senior Notes redeemed, plus the Applicable Premium (as defined in the Indenture) as of the redemption date, including accrued and unpaid interest to the redemption date.
	In addition, at any time prior to June 1, 2016, the Issuers, at their option, may redeem up to 35% of the aggregate principal amount of the Senior Notes issued under the Indenture with the net cash proceeds of certain equity offerings of the Company described in the Indenture at a redemption price equal to 107.875% of the principal amount of the Senior Notes to be redeemed, plus accrued and unpaid interest, if any, to the redemption date provided, however, that (i) at least 65% of the aggregate principal amount of the Senior Notes issued under the Indenture remain outstanding immediately after the occurrence of such redemption and (ii) the redemption occurs within 180 days of the closing date of such offering.
	Subject to certain exceptions, upon the occurrence of a Change of Control (as defined in the Indenture), each holder of the Senior Notes will have the right to require the Issuers to purchase that holder’s Senior Notes for a cash price equal to 101% of the principal amounts to be purchased, plus accrued and unpaid interest to the date of purchase.
	The Indenture requires the Issuers and/or the Guarantors, as applicable, to comply with various covenants including, but not limited to, covenants that, subject to certain exceptions, limit the Company’s and its Restricted Subsidiaries’ ability to (i) incur additional indebtedness; (ii) make certain dividends, distributions, redemptions or investments; (iii) enter into certain transactions with affiliates; (iv) create, incur, assume or permit to exist certain liens against their assets; (v) make certain sales of their assets; and (vi) engage in certain mergers, consolidations or sales of all or substantially all of their assets. The Indenture also contains various affirmative covenants regarding, among other things, delivery of certain reports filed with the SEC and materials required pursuant to Rule 144A under the Securities Act to holders of the Senior Notes and joinder of future subsidiaries as Guarantors under the Indenture. As of December 31, 2013, the Company was in compliance with all applicable covenants under the Indenture.
	Events of default under the Indenture that could, subject to certain conditions, cause all amounts owing under the Senior Notes to become immediately due and payable include, but are not limited to, the following:
		•		failure by the Issuers to pay interest on any of the Senior Notes when it becomes due and the continuance of any such failure for 30 days;
		•		failure by the Issuers to pay the principal on any of the Senior Notes when it becomes due and payable, whether at stated maturity, upon redemption, upon purchase, upon acceleration or otherwise;
		•		the Issuers’ failure to comply with the agreements and covenants relating to limitations on entering into certain mergers, consolidations or sales of all or substantially all of their assets or in respect of their obligations to purchase the Senior Notes in connection with a Change of Control;
		•		failure by the Issuers to comply with any other agreement or covenant in the Indenture and the continuance of this failure for 60 days after notice of the failure has been given to the Company by the Trustee or holders of at least 25% of the aggregate principal amount of the Senior Notes then outstanding;
		•		failure by the Company to comply with its covenant to deliver certain reports and the continuance of such failure to comply for a period of 120 days after written notice thereof has been given to the Company by the Trustee or by the holders of at least 25% in aggregate principal amount of the Senior Notes then outstanding;
		•		certain defaults under mortgages, indentures or other instruments or agreements under which there may be issued or by which there may be secured or evidenced indebtedness of the Company or any Restricted Subsidiary, whether such indebtedness now exists or is incurred after the date of the Indenture;
		•		certain judgments or orders that exceed $10.0 million in the aggregate for the payment of money have been entered by a court of competent jurisdiction against the Company or any Restricted Subsidiary and such judgments have not been satisfied, stayed, annulled or rescinded within 60 days of being entered;
		•		certain events of bankruptcy of the Company, StoneMor GP LLC, the general partner of the Company (the “General Partner”), or any Significant Subsidiary (as defined in the Indenture); or
		•		other than in accordance with the terms of the Note Guarantee and the Indenture, the Note Guarantee of any Significant Subsidiary ceasing to be in full force and effect, being declared null and void and unenforceable, found to be invalid or any Guarantor denying its liability under its Note Guarantee.
	10.25% Senior Notes due 2017
	Prior to their retirement in the second quarter of 2013, the Company had outstanding a $150.0 million aggregate principal amount of Prior Senior Notes, with an original issue discount of approximately $4.0 million. The Company paid 10.25% interest per annum on the principal amount of the Prior Senior Notes, payable in cash semi-annually in arrears on June 1 and December 1 of each year. The Prior Senior Notes were due to mature on December 1, 2017. In the second quarter of 2013, the Company retired the notes using the proceeds from the Senior Notes offering described above.
	On May 13, 2013, StoneMor Operating LLC (the “Operating Company”), Cornerstone Co. and Osiris Holding of Maryland Subsidiary, Inc. (“Osiris Co.”, and together with the Operating Company and Cornerstone Co., the “Prior Senior Notes Issuers”), each of which is a subsidiary of the Company, commenced (i) cash tender offer to purchase any and all of their outstanding $150.0 million aggregate principal amount of the Prior Senior Notes and (ii) consent solicitation to obtain consents to amendments to the Indenture dated as of November 24, 2009, as amended (the “2009 Indenture”), governing the Prior Senior Notes. Upon the expiration of the consent solicitation on May 24, 2013, the Prior Senior Notes Issuers received tenders and consents from the holders of approximately $132.2 million in aggregate principal amount, or approximately 88.1%, of the outstanding Prior Senior Notes.
	In connection with the expiration of the consent solicitation, on May 24, 2013, Prior Senior Notes Issuers, the Company, the Guarantors named in the 2009 Indenture and the Trustee, entered into the Seventh Supplemental Indenture to the 2009 Indenture. The Seventh Supplemental Indenture amended the 2009 Indenture to shorten to three business days the minimum notice period for optional redemptions and eliminated substantially all of the restrictive covenants and certain events of default contained in the 2009 Indenture.
	On June 14, 2013, the remaining Prior Senior Notes were redeemed, pursuant to redemption provisions set forth in the 2009 Indenture, at a price of 100% of the principal amount of the Prior Senior Notes, plus the Applicable Premium (as defined in the 2009 Indenture) equal to 9.554%, together with accrued and unpaid interest to, but not including, June 14, 2013. The 2009 Indenture was satisfied and discharged in accordance with its terms, effective June 14, 2013.
	The Company paid $14.9 million to retire the Prior Senior Notes inclusive of the tender premium and accrued interest from the date of repurchase through December 1, 2013, the first redemption date for the Prior Senior Notes. In addition, the Company incurred expenses of $6.7 million related to the refinancing event inclusive of $2.6 million of unamortized original issue discount and $4.1 million of unamortized capitalized debt issue costs related to the Prior Senior Notes.
	Credit Facility
	On August 15, 2007, the Company, the General Partner, the Operating Company and various subsidiaries of the Operating Company (collectively, the “Borrowers”) entered into an Amended and Restated Credit Agreement (the “Original Credit Agreement”) with Bank of America, N.A. (“Bank of America”), other lenders, and BAS (collectively, the “Lenders”). The Original Credit Agreement provided for both an acquisition credit facility (the “Acquisition Credit Facility”) and a revolving credit facility (the “Revolving Credit Facility”). Capitalized terms which are not defined in the following description shall have the same meaning assigned to such terms in the Original Credit Agreement, as amended.
	The Original Credit Agreement initially provided that: (1) the Acquisition Credit Facility would have a maximum principal amount of $40.0 million (with an option to increase such facility by an additional $15.0 million on an uncommitted basis) and the term of 5 years, and (2) the Revolving Credit Facility would have a maximum principal amount of $25.0 million (with an option to increase such facility by up to $10.0 million on an uncommitted basis) and a term of 5 years. Amounts borrowed under the Acquisition Credit Facility and repaid or prepaid could not be reborrowed and amounts borrowed under the Revolving Credit Facility and repaid or prepaid during the term could be reborrowed. In addition, Bank of America agreed to provide to the Borrowers swing line loans (“Swing Line Loans”) with a maximum limit of $5.0 million, which was a part of the Revolving Credit Facility.
	The Original Credit Agreement was amended eight times prior to April 29, 2011, to, among other things, amend borrowing levels, interest rates and covenants.
	On April 29, 2011, the Company entered into the Second Amended and Restated Credit Agreement (the “Revised Credit Agreement”) among the Operating Company as the Borrower, each of the subsidiaries of the Operating Company as additional Borrowers, the General Partner and the Company as Guarantors, the Lenders identified therein, and Bank of America, N.A., as Administrative Agent, Swing Line Lender and L/C Issuer. The terms of the Revised Credit Agreement were substantially the same as the terms of the Original Credit Agreement. The primary purpose of entering into the Revised Credit Agreement was to consolidate the amendments to the Original Credit Agreement and to update outdated references. The Revised Credit Agreement provided for an Acquisition Credit Facility of $65.0 million and a Revolving Credit Facility of $55.0 million. The Revised Credit Agreement was further amended two times prior to January 19, 2012.
	On January 19, 2012, the Company entered into the Third Amended and Restated Credit Agreement (the “Credit Agreement”). The terms of the Credit Agreement and the Revised Credit Agreement are substantially similar. The current terms of the Credit Agreement are set forth below. Capitalized terms which are not defined in the following description shall have the meaning assigned to such terms in the Credit Agreement. The Credit Agreement consolidated the Acquisition Credit Facility and the Revolving Credit Facility into a single Revolving Credit Facility (the “Credit Facility”) with a borrowing limit of $130.0 million. The maturity date of the Credit Facility is January 19, 2017.
	On February 19, 2013, the Company entered into the First Amendment to the Credit Agreement, which increased the total availability under the Credit Facility by $10.0 million to $140.0 million.
	On May 8, 2013, the Company entered into the Second Amendment to the Credit Agreement, which allowed the Company to incur additional indebtedness to be evidenced by the Senior Notes, to enter into the Indenture governing the Senior Notes and to use the proceeds of the Notes offering, in part, to fund the tender offer and consent solicitation with respect to the Prior Senior Notes.
On June 18, 2013, the Company entered into the Third Amendment to the Credit Agreement. The Third Amendment amended certain financial covenants under the Credit Agreement as follows:
	(i)	for any most recently completed four fiscal quarters, Consolidated EBITDA shall not be less than the sum of $57,822,000 plus 80% of the aggregate of all Consolidated EBITDA for each Permitted Acquisition completed after March 31, 2013; and
	(ii)	for the periods set forth below, Maximum Consolidated Leverage Ratio shall not be greater than as set forth below, subject to the Borrowers’ option to temporarily increase the Consolidated Leverage Ratio in connection with a Significant Permitted Acquisition Transaction as described below:
Measurement Period Ending		Maximum Consolidated Leverage Ratio
June 30, 2013 through December 31, 2013		4.000 to 1.0
March 31, 2014		3.875 to 1.0
June 30, 2014 and thereafter		3.750 to 1.0
The Third Amendment also increased the ranges of the Applicable Rates to 3.00%, 4.00%, and .800% for Base Rate loans, Eurodollar Rate Loans and Letter of Credit Fees, and Commitment Fees, respectively, when the Consolidated Leverage Ratio is greater than or equal to 3.75 to 1.0.
The Third Amendment also increased the amount of aggregate consideration that the Company may pay for a Permitted Acquisition after March 31, 2014, without Required Lender approval, to $10.0 million on an individual basis and $50.0 million when aggregated with the total Aggregate Consideration paid by or on behalf of the Company for all other Permitted Acquisitions which closed within the immediately preceding 365 days.
In addition, the Third Amendment added a defined term for Significant Permitted Acquisition Transaction to describe a Permitted Acquisition in which the Aggregate Consideration exceeds $35.0 million when aggregated with the total Aggregate Consideration for all other Permitted Acquisitions which closed within the immediately preceding 180 days. In the case of a Significant Permitted Acquisition Transaction, the Third Amendment permits the Borrowers, subject to certain limitations, to temporarily increase the Consolidated Leverage Ratio to 4.00 to 1.0 for one or more the four immediately succeeding covenant measurement periods. Also, the Third Amendment included certain conforming changes to reflect the issuance of the Senior Notes.
At December 31, 2013, amounts outstanding under the Credit Facility bore interest at rates between 4.0% and 4.3%. Amounts borrowed may be either Base Rate Loans or Eurodollar Rate Loans and amounts repaid or prepaid during the term may be reborrowed. Depending on the type of loan, borrowings bear interest at the Base Rate or Eurodollar Rate, plus applicable margins ranging from 1.25% to 3.00% and 2.25% to 4.00%, respectively, depending on the Company’s Consolidated Leverage Ratio. The Base Rate is the highest of the Prime Rate, the Federal Funds Rate plus 0.50%, or the Eurodollar Rate plus 1.0%. The Eurodollar rate is the British Bankers Association LIBOR Rate. Amounts outstanding under the Credit Facility approximate their fair value.
The Credit Agreement contains restrictive covenants that, among other things, prohibit distributions upon defined events of default, restrict investments and sales of assets and require the Company to maintain certain financial covenants, including specified financial ratios. Financial covenants include a certain measure of Consolidated EBITDA, and a Consolidated Leverage Ratio, as described above. In addition, the Consolidated Debt Service Coverage Ratio, which replaced the Consolidated Fixed Charge Coverage Ratio and whose calculation does not include distributions made by the Company, must not be less than 2.5 to 1.0 for any Measurement Period. Further, the Company will not be permitted to have Maintenance Capital Expenditures, as defined in the Credit Agreement, for any Measurement Period ending in 2012, 2013, and 2014 and thereafter exceeding $6.7 million, $7.3 million and $8.0 million, respectively. A material decrease in revenues could cause the Company to breach certain of its financial covenants. Any such breach could allow the Lenders to accelerate the Company’s debt (and cause cross-default) which would have a material adverse effect on the Company’s business, financial condition or results of operations.
As of December 31, 2013, there were $114.0 million of outstanding borrowings under the Credit Facility. The carrying amount of the debt approximates its fair value. At December 31, 2013, the Consolidated Leverage Ratio and the Consolidated Debt Service Coverage Ratio was 3.88 and 3.33, respectively. As of December 31, 2013, the Company was in compliance with all applicable financial covenants.
The Borrowers under the Credit Agreement paid fees to Bank of America, as Administrative Agent, and BAS, as Arranger. In addition, the Credit Agreement requires the Company to pay an unused Commitment Fee, which is calculated based on the amount by which the commitments under the Credit Agreement exceed the usage of such commitments. The Commitment Fee Rate ranges from 0.375% to 0.800% depending on the Company’s Consolidated Leverage Ratio.
The proceeds of the Credit Facility may be used by the Borrowers to finance working capital requirements, Permitted Acquisitions, and the purchase and construction of mausoleums. The Borrowers’ obligations under the Credit Agreement are guaranteed by both the Company and the General Partner.
The Borrowers’ obligations under the Credit Facility are secured by a first priority lien and security interest in substantially all of the Borrowers’ assets, whether then owned or thereafter acquired, excluding: (i) trust accounts, certain proceeds required by law to be placed into such trust accounts and funds held in trust accounts; (ii) the General Partner’s interest in the Company, the incentive distribution rights under the Company’s partnership agreement and the deposit accounts of the General Partner into which distributions are received; (iii) Equipment subject to a purchase money security interest or equipment lease permitted under the Credit Agreement and certain other contract rights under which contractual, legal or other restrictions on assignment would prohibit the creation of a security interest or such creation of a security interest would result in a default thereunder.
Events of Default under the Credit Agreement include, but are not limited to, the following:
	•		non-payment of any principal, interest or other amounts due under the Credit Agreement or any other Credit Document;
	•		failure to observe or perform any covenants related to: (i) the delivery of financial statements, compliance certificates, reports and other information; (ii) providing prompt notice of Defaults and other events; (iii) the preservation of the legal existence and good standing of each Borrower and Guarantor; (iv) the ability of the Administrative Agent and each Lender to visit and inspect properties, examine books and records, and discuss financial and business affairs with directors, officers and independent public accountants of each Borrower and Guarantor; (v) restrictions on the use of proceeds; (vi) guarantees by new Subsidiaries; (vii) the maintenance of corporate formalities for each Borrower and Guarantor; (viii) the maintenance of Trust Accounts and Trust Funds; and (ix) any of the negative covenants contained in the Credit Agreement;
	•		failure to observe or perform any other covenant, if uncured 30 days after notice thereof is provided by the Administrative Agent or Lenders;
	•		any default under any other Indebtedness of the Borrowers or Guarantors;
	•		any insolvency proceedings by a Borrower or Guarantor;
	•		the insolvency of any Borrower or Guarantor, or a writ of attachment or execution or similar process issuing or being levied against any material part of the property of a Borrower or Guarantor; and
	•		any Change in Control.
The Company routinely incurs debt financing costs and fees when borrowing under, or making amendments to the Credit Facility. These costs and fees are deferred and are amortized over the life of the Credit Facility.
Notes Payable Acquisitions
In July of 2009, certain of the Company’s subsidiaries entered into a $1.4 million note purchase agreement in connection with an operating agreement in which the Company became the exclusive operator of Green Lawn Cemetery (the “Green Lawn Note”). The Green Lawn Note bears interest at a rate of 6.5% per year on unpaid principal and is payable monthly, beginning on August 1, 2009. Principal on the note is due in 96 equal installments beginning on July 1, 2011. At December 31, 2013 and 2012, the liability related to the installment note was stated on the Company’s consolidated balance sheet at approximately $1.0 million and $1.2 million, respectively.
In June of 2010, certain of the Company’s subsidiaries issued two installment notes in connection with the second quarter acquisition (the “Nelms Notes”). The Nelms Notes are being paid over a 4 year period and mature April 1, 2014. The installment notes do not have a stated rate of interest. The Company has recorded the installment notes at their fair market value of approximately $2.6 million. The face amounts of the Nelms Notes were discounted approximately $0.7 million, and the discount is being amortized to interest expense over the life of the installment notes. The notes bear 10.25% interest per annum on the portion of the outstanding balance after the maturity date or while there exists any uncured event of default or the exercise by lender of any remedies following the occurrence and during the continuance of any event of default. In addition, if the Company voluntarily files for bankruptcy or is involved in an involuntary bankruptcy proceeding, the entire principal balance of the installment notes automatically becomes due and payable. At December 31, 2013 and 2012, the liability related to the Nelms Notes was stated on the Company’s consolidated balance sheet at approximately $0.1 million and $0.3 million, respectively.
In February 2013, certain of the Company’s subsidiaries issued an unsecured promissory note in the principal amount of $3.0 million in connection with the first quarter acquisition discussed in Note 13. The promissory note bears interest at a rate of 5% and any unpaid balance is due 12 months from closing. At December 31, 2013, the liability related to this promissory note was stated on the Company’s consolidated balance sheet at approximately $0.5 million.
The carrying amounts of the notes payable approximate their fair value.
Acquisition Non-Compete Notes
In connection with several of the Company’s 2013, 2012, 2011 and 2010 acquisitions, certain of the Company’s subsidiaries issued installment notes in consideration for non-compete agreements executed with the former owners of the acquired entities. The installment notes have varying payment terms and mature between April 1, 2014 and February 19, 2019. The installment notes do not have a stated rate of interest. At inception, the Company recorded the installment notes at their fair market value of approximately $5.7 million. The face amounts of the installment notes were discounted approximately $1.2 million, and the discount is being amortized to interest expense over the life of the installment notes. At December 31, 2013 and 2012, the liability related to the installment notes, net of discounts, was stated on the Company’s consolidated balance sheet at approximately $3.4 million and $3.3 million, respectively. The carrying amounts of the installment notes approximate their fair value.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES	'
	9	INCOME TAXES
	Effective with the closing of the Partnership’s initial public offering on September 20, 2004 (see Note 1), the Company was no longer a taxable entity for federal and state income tax purposes; rather, the Partnership’s tax attributes, except those of its corporate subsidiaries, are to be included in the individual tax returns of its partners.
	The tax on the Company’s net income is borne by its general and limited partners. Net income for financial statement purposes may differ significantly from the taxable income of such partners as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under the partnership agreement. The aggregate difference in the basis of the Company’s net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partner’s tax attributes is not available to the Company.
	The Partnership’s corporate subsidiaries account for their income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards.
	Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The tax returns of the Partnership are subject to examination by state and federal tax authorities. If such examinations result in changes to taxable income, the tax liability of the partners could be changed accordingly.
	Components of the income tax expense (benefit) applicable to continuing operations for federal, state and foreign taxes are as follows:
			Years ended December 31,
			2013			2012			2011
			(in thousands)
	Current provision:
	State		$	685		$	616		$	(538	)
	Federal			—			(8	)		6
	Foreign			(125	)		—			—
	Total			560			608			(532	)
	Deferred provision:
	State			292			(196	)		(163	)
	Federal			(3,156	)		(2,202	)		(3,324	)
	Total			(2,864	)		(2,398	)		(3,487	)
	Total income tax expense (benefit)		$	(2,304	)	$	(1,790	)	$	(4,019	)
	The difference between the statutory federal income tax and the Company’s effective income tax is summarized as follows:
			Years ended December 31,
			2013			2012			2011
			(in thousands)
	Computed tax provision (benefit) at the applicable statutory tax rate		$	(7,468	)	$	(1,681	)	$	(4,806	)
	State and local taxes net of federal income tax benefit			464			400			(350	)
	Tax exempt (income) loss			1,542			697			300
	Change in valuation allowance			9,203			3,857			3,930
	Partnership earnings not subject to tax			(2,540	)		(5,088	)		(3,192	)
	Permanent differences			(3,337	)		25			99
	Other			(168	)		—			—
	Income tax expense (benefit)		$	(2,304	)	$	(1,790	)	$	(4,019	)
	Deferred tax assets and liabilities result from the following:
			As of December 31,
			2013			2012
			(in thousands)
	Deferred tax assets:
	Prepaid expenses		$	4,452		$	3,628
	State net operating loss			11,483			9,978
	Federal net operating loss			68,008			57,269
	Alternative minimum tax credit			77			73
	Unrealized losses (gains)			(4,398	)		(240	)
	Valuation allowance			(43,027	)		(36,489	)
	Total deferred tax assets			36,595			34,219
	Deferred tax liabilities:
	Property, plant and equipment			5,565			5,908
	Deferred revenue related to future revenues and accounts receivable			34,100			33,525
	Deferred revenue related to cemetery property			9,295			9,315
	Total deferred tax liabilities			48,960			48,748
	Net deferred tax liabilities		$	12,365		$	14,529
	At December 31, 2013, the Company had available approximately less than $0.2 million of alternative minimum tax credit carryforwards, which are available indefinitely, and $194.3 million of federal net operating loss carryforwards, which will begin to expire in 2019 and $238.2 million in state net operating losses, a portion of which expires annually.
	Management periodically evaluates all evidence, both positive and negative, in determining whether a valuation allowance to reduce the carrying value of deferred tax assets is required. In 2013, the Company concluded, based on the projected allocations of taxable income, that a deferred tax asset of less than $0.1 million will more likely than not be realized on several subsidiaries. In addition, several separate taxable subsidiaries were in a deferred tax liability position at December 31, 2013 and recognized those liabilities. The vast majority of the taxable subsidiaries continue to accumulate deferred tax assets that will not more likely than not be realized. A full valuation allowance continues to be maintained on these taxable subsidiaries. Ultimate realization of the deferred tax assets is dependent upon, among other factors, the Partnership’s corporate subsidiaries’ ability to generate sufficient taxable income within the carryforward periods and is subject to change depending on the tax laws in effect in the years in which the carryforwards are used.
	The Company follows the provisions of ASC Topic 740 (“ASC 740”) which requires that the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. During the year ended December 31, 2011, the Company recorded an income tax benefit of $0.9 million reversing an unrecognized tax benefit related to uncertain tax positions as the statute of limitations for this item expired. As of December 31, 2013 and 2012, the Company does not have any unrecognized tax benefits related to uncertain tax positions.
	The Company and its subsidiaries are subject to US federal income tax as well as income taxes of multiple state jurisdictions. The Company’s effective tax rate fluctuates over time based on income tax rates in the various tax jurisdictions in which the Company operates and based on the level of earnings in those jurisdictions.
	The Internal Revenue Service (“IRS”) audited the Company’s federal income tax return for the year ended December 31, 2010. The scope of this audit included an audit of the Company’s qualifying income. In order to be treated as a partnership for federal income tax purposes, at least 90% of the Company’s gross income must be qualifying income. The IRS concluded its audit and notified the Company on April 11, 2013 that it was not proposing any adjustments to the return as filed.
	If the Company were treated as a corporation for federal income tax purposes for any taxable year for which the statute of limitations remains open or for any future taxable year, the Company would pay federal income tax on its taxable income for such year(s) at the corporate tax rate, which is currently a maximum of 35%, and would likely pay state income tax at varying rates. Distributions would generally be taxed again as corporate distributions, and no income, gains, losses or deductions would flow through to unitholders. Because a tax would be imposed upon the Company as a corporation, including taxes with respect to prior periods, the Company’s cash available for distribution would be substantially reduced.
	In connection with each public offering of the Company’s common units, including its initial public offering of common units, outside counsel reviewed the various categories of the Company’s gross income and opined that it would be classified as a partnership for federal income tax purposes. Although no assurance can be given, the Company does not anticipate any change in its status as a partnership for federal income tax purposes or any change in prior period taxable income.
	The Company is not currently under examination by any federal or state jurisdictions. The federal statute of limitations and certain state statutes of limitations are opened from 2010 forward. Management believes that the accrual for tax liabilities is adequate for all open years. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events. On the basis of present information, it is the opinion of the Company’s management that there are no pending assessments that will result in a material effect on the Company’s consolidated financial statements over the next twelve months.
	The Company recognizes any interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses for all periods presented. The Company has not recorded any material interest or penalties during any of the years presented.
	The net change in the valuation allowance for 2013 was an increase of $6.5 million. This change in the valuation allowance is the result of the change in unrealized gains and losses of the Company’s investment portfolio, which is recorded within deferred revenues, net; the results of acquisition accounting; net operating losses that are more likely than not to be realized and net operating losses that do not meet the more likely than not standard.

DEFERRED_CEMETERY_REVENUESNET_

DEFERRED CEMETERY REVENUES-NET / DEFERRED SELLING AND OBTAINING COSTS	12 Months Ended
	Dec. 31, 2013
DEFERRED CEMETERY REVENUES-NET / DEFERRED SELLING AND OBTAINING COSTS	'
	10	DEFERRED CEMETERY REVENUES—NET / DEFERRED SELLING AND OBTAINING COSTS
	In accordance with SAB No. 104, the Company defers the revenues and all direct costs associated with the sale of pre-need cemetery merchandise and services until the merchandise is delivered or the services are performed. The Company also defers the costs to obtain new pre-need cemetery and new prearranged funeral business as well as the investment earnings on the prearranged services and merchandise trusts (see Note 1).
	At December 31, 2013 and 2012, deferred cemetery revenues, net, consisted of the following:
			As of December 31,
			2013			2012
			(in thousands)
	Deferred cemetery revenue		$	403,250		$	346,621
	Deferred merchandise trust revenue			88,730			65,728
	Deferred merchandise trust unrealized gains (losses)			10,996			600
	Deferred pre-acquisition margin			132,866			132,221
	Deferred cost of goods sold			(54,257	)		(47,309	)
	Deferred cemetery revenues, net		$	581,585		$	497,861
	Deferred selling and obtaining costs		$	87,998		$	76,317
	Deferred selling and obtaining costs are carried as an asset on the consolidated balance sheet in accordance with the Financial Services – Insurance topic of the ASC.

LONGTERM_INCENTIVE_AND_RETIREM

LONG-TERM INCENTIVE AND RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2013
LONG-TERM INCENTIVE AND RETIREMENT PLANS	'
	11	LONG-TERM INCENTIVE AND RETIREMENT PLANS
	Long Term Incentive Plan
	Overview
	On November 8, 2006, the General Partner’s board of directors adopted the StoneMor Partners L.P. Long-Term Incentive Plan, as amended, (“LTIP”) for its employees, consultants and directors, who perform services for the Company. The LTIP permits the grant of awards covering an aggregate of 1,124,000 common units in the form of unit options, unit appreciation rights (“UARs”), restricted units and phantom units. The compensation committee of the Company’s General Partner’s board of directors administers the plan. The plan will continue in effect until the earliest of (i) the date determined by the General Partner’s board of directors; (ii) the date that common units are no longer available for payment of awards under the plan; or (iii) the tenth anniversary of the plan.
	The General Partner’s board of directors or compensation committee may, in their discretion, terminate, suspend or discontinue the LTIP at any time with respect to any units for which a grant has not yet been made. The General Partner’s board of directors also has the right to alter or amend the LTIP or any part of the plan from time to time, including increasing the number of units that may be delivered in accordance with awards under the plan, subject to any approvals if required by the exchange upon which the common units are listed at that time. No change in any outstanding grant may be made, however, that would materially impair the rights of the participant without the consent of the participant.
	Awards Made Under the LTIP
	Phantom Unit Awards
	On November 8, 2006, the General Partner, acting on behalf of the Company, entered into a Director Restricted Phantom Unit Agreement (the “Director Agreement”) with certain of its outside directors (the “Directors”). Under the terms of the Director Agreement, each of five directors was awarded 3,000 Restricted Phantom Units (“Director Phantom Units”). Director Phantom Units become payable, in cash or common units, at the Company’s election, upon the separation of the Director from service as a director or upon the occurrence of certain other events specified in the Director Agreement. Each Director Phantom Unit contains a distribution equivalent right which entitles each Director to additional Director Phantom Units upon each distribution made to common unit holders. The calculation of additional Director Phantom Units granted upon each distribution to common unit holders is equal to a Directors total cumulative Director Phantom Units at the time of a distribution multiplied by the per unit monetary distribution divided by the fair value of a common unit at the time of the distribution. Each Director also receives a portion of their annual retainer in deferred restricted phantom units.
	On December 16, 2009, the General Partner, acting on behalf of the Company, entered into an Executive Restricted Phantom Unit Agreement (the “Executive Agreement”) with certain of the Company’s executives (the “Executives”). Under the terms of the Executive Agreement, 20,000 Restricted Phantom Units (“Executive Phantom Units”) were issued. These units were vested upon issuance.
	On November 7, 2012, the General Partner, acting on behalf of the Company, entered into an Executive Restricted Phantom Unit Agreement (the “2012 Executive Agreement”) with an executive of the Company (the “Executive”). Under the terms of the 2012 Executive Agreement, the Executive was awarded 45,000 Restricted Phantom Units (“Executive Phantom Units”) that vest over 3 years as follows: 15,000 Phantom Units vest one year after the Grant Date, 15,000 Phantom Units vest two years after the Grant Date, and 15,000 Phantom Units vest three years after the Grant Date.
	Executive Phantom Units become payable, in cash or common units, at the Company’s election, upon the separation of the Executive from service as an executive or upon the occurrence of certain other events specified in the Executive Agreement. The exercise of Executive Phantom Units may be subject to approval by the Company’s limited partners as required by the NYSE listing rules. Each Executive Phantom Unit contains a distribution equivalent right which entitles each Executive to additional Executive Phantom Units upon each distribution made to common unit holders. The calculation of additional Executive Phantom Units granted upon each distribution to common unit holders is equal to an Executives total cumulative Executive Phantom Units at the time of a distribution multiplied by the per unit monetary distribution divided by the fair value of a common unit at the time of the distribution.
	The table below reflects the LTIP Phantom Unit Award activity for the years ended December 31, 2013, 2012 and 2011, respectively:
			Years ended December 31,
			2013			2012			2011
	Outstanding, beginning of period			143,213			84,377			73,734
	Granted (1)			18,890			58,836			10,643
	Matured			—			—			—
	Forfeited			—			—			—
	Outstanding, end of period			162,103			143,213			84,377
	Director Phantom Units (2)			98,195			71,767			60,395
	Executive Phantom Units (2)			63,908			71,446			23,982
	-1	The weighted-average price for unit awards on the date of grant was $25.29, $23.84 and $27.79 for the years ended December 31, 2013, 2012 and 2011, respectively.
	-2	The phantom units of one of the Executives that retired from the Company and simultaneously entered into a two year consulting agreement where the Executive also agreed to become the Vice Chairman of the Company’s Board of Directors are presented as Director Phanthom Units in 2013, whereas they were previously presented as Executive Phanthom Units. This individual owned approximately 14,514 and 13,223 of the Phantom Units outstanding at December 31, 2013 and 2012, respectively.
	There was approximately $0.7 million and $1.0 million of unrecognized compensation cost related to the units issued in the 2012 Executive Agreement as of December 31, 2013 and 2012, respectively. Total compensation expense for phantom unit awards was approximately $0.8 million, $0.4 million and $0.3 million for the years ended December 31, 2013, 2012 and 2011, respectively.
	There were no modifications made to any existing unit awards in 2013. No unit awards were capitalized during the years ended December 31, 2013, 2012 and 2011.
	Unit Appreciation Rights Awards
	On November 27, 2006, the General Partner, acting on behalf of the Company, entered into a Key Employee Unit Appreciation Rights Agreement (the “2006 UAR Agreement”) with certain of the Company’s key employees (the “2006 Key Employees). Under the terms of the 2006 UAR Agreement, 2006 Key Employees received Unit Appreciation Rights (“UARs”) wherein 2006 Key Employees became entitled to compensation in the form of units in an amount equal to the fair value of the Company’s common units upon exercise less $24.14 per unit multiplied by the total number of UARs exercised. Units to be issued should be equal to this amount divided by the fair value of common units upon exercise. A total of 120,000 UARs were granted under the 2006 UAR Agreement, all of which had vested at December 31, 2009 and were exercised by December 31, 2011.
	On December 16, 2009, the General Partner, acting on behalf of the Company, entered into a Key Employee Unit Appreciation Rights Agreement (the “2009 UAR Agreement”) with certain of the Company’s key employees (the “2009 Key Employees) and non-employee directors. Under the terms of the 2009 UAR Agreement, 2009 Key Employees and non-employee directors received UARs and became entitled to compensation in the form of units, in an amount equal to the fair value of the Company’s common units upon exercise less $18.80 per unit multiplied by the total number of UARs exercised. Units to be issued should be equal to this amount divided by the fair value of common units upon exercise.
	UARs granted under the 2009 UAR Agreement vest at a percentage rate which is equal to a fraction the numerator of which is the number of calendar months which have elapsed since December 16, 2009 and the denominator of which is 48, subject to forfeiture upon certain conditions set forth in the UAR Agreement. The exercise of such UARs may be subject to approval by the Company’s limited partners as required by the NYSE listing rules. A total of 814,000 UARs were granted under the 2009 UAR Agreement and 565,716 of these units remained outstanding at December 31, 2013.
	In the second quarter of 2012, the General Partner, acting on behalf of the Company, entered into a Key Employee Unit Appreciation Rights Agreements (the “2012 UAR Agreements”) with certain of the Company’s key employees (the “2012 Key Employees). Under the terms of the 2012 UAR Agreements, 2012 Key Employees received UARs wherein 2012 Key Employees became entitled to compensation in the form of units in an amount equal to the fair value of the Company’s common units upon exercise less $24.36 per unit multiplied by the total number of UARs exercised. Units to be issued should be equal to this amount divided by the fair value of common units upon exercise.
	UARs granted under the 2012 UAR Agreements vest at a percentage rate which is equal to a fraction the numerator of which is the number of calendar months which have elapsed since the date of issuance and the denominator of which is 48, subject to forfeiture upon certain conditions set forth in the UAR Agreements. The exercise of such UARs may be subject to approval by the Company’s limited partners as required by the NYSE listing rules. A total of 80,500 UARs were granted under the 2012 UAR Agreements and 55,500 of these units remained outstanding at December 31, 2013.
	On May 9, 2013 and October 22, 2013, the General Partner, acting on behalf of the Company, entered into Key Employee Unit Appreciation Rights Agreements (the “2013 UAR Agreements”) with certain of the Company’s key employees (the “2013 Key Employees). Under the terms of the 2013 UAR Agreements, 2013 Key Employees received UARs wherein 2013 Key Employees became entitled to compensation in the form of units in an amount equal to the fair value of the Company’s common units upon exercise, less $26.68 and $25.61 for the May and October awards, respectively, per unit multiplied by the total number of UARs exercised. Units to be issued should be equal to this amount divided by the fair value of common units upon exercise.
	UARs granted under the 2013 UAR Agreements vest at a percentage rate which is equal to a fraction the numerator of which is the number of calendar months which have elapsed since the date of issuance and the denominator of which is 48, subject to forfeiture upon certain conditions set forth in the UAR Agreements. The exercise of such UARs may be subject to approval by the Company’s limited partners as required by the NYSE listing rules. A total of 52,500 UARs were granted under the 2013 UAR Agreements and 52,500 of these units remained outstanding at December 31, 2013.
	All UARs granted under the LTIP have a five year contractual term beginning on the grant date.
	The fair value of UARs granted under the 2013 UAR Agreements, 2012 UAR Agreements and 2009 UAR Agreement was estimated on the date of grant using the Black-Scholes-Merton option pricing model with the following weighted-average assumptions:
			2013 UAR			2012 UAR			2009 UAR
			Agreements			Agreements			Agreement
	Expected dividend yield			9.14	%		9.6	%		10.7	%
	Risk-free interest rate			0.63	%		0.63	%		2.73	%
	Expected volatility			28.57	%		42.6	%		38.7	%
	Expected life (in years)			3.52			3.52			6.02
	The fair value of UARs granted under the 2009 UAR Agreement was $2.39 per UAR and approximately $1.9 million in aggregate.
	The fair value of UARs granted under the 2012 UAR Agreements was approximately $3.70 per UAR and approximately $0.3 million in aggregate.
	The fair value of UARs granted under the 2013 UAR Agreements was approximately $2.09 per UAR and approximately $0.1 million in aggregate.
	A summary of UAR activity for the years ended December 31, 2013, 2012 and 2011 follows:
			Years ended December 31,
			2013			2012			2011
	Outstanding, beginning of period			774,598			759,857			874,835
	Granted			52,500			80,500			—
	Exercised			(133,110	)		(65,759	)		(112,373	)
	Forfeited			(20,272	)		—			(2,605	)
	Outstanding, end of period			673,716			774,598			759,857
	Exercisable, end of period			594,248			514,993			358,639
	As of December 31, 2013, there was approximately $0.2 million of unrecognized compensation cost related to non-vested UARs. $0.1 million of this cost is expected to be recognized within 1 year, with the remainder being recognized through 2017. Total compensation expense for UARs was approximately $0.5 million for the years ended December 31, 2013, 2012 and 2011. The Company issued 34,096, 19,452 and 24,682 common units as a result of exercised UARs in 2013, 2012 and 2011, respectively.
	During the years ended December 31, 2013, 2012 and 2011, the Company:
		•		Made no modifications to any existing UAR awards;
		•		Did not capitalize any UAR awards;
		•		Did not receive any cash due to the exercise of UARs;
		•		Did not recognize any tax benefits due to exercised UARs.
	Retirement Plan
	The Company has a 401(k) retirement savings plan for employees who may defer up to 15% of their compensation. The Company does not currently match any of the employee contributions.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES	'
	12	COMMITMENTS AND CONTINGENCIES
	Legal
	The Company is party to legal proceedings in the ordinary course of its business but does not expect the outcome of any proceedings, individually or in the aggregate, to have a material effect on the Company’s financial position, results of operations or liquidity.
	Leases
	At December 31, 2013, 2012, and 2011, the Company was committed to operating lease payments for premises, automobiles and office equipment under various operating leases with initial terms ranging from one to twenty five years and options to renew at varying terms. Expenses under operating leases were $2.7 million, $2.5 million and $2.3 million for the years ended December 31, 2013, 2012, and 2011, respectively.
	At December 31, 2013, operating leases will result in future payments in the following approximate amounts from January 1, 2014 and beyond:
			(in thousands)
	2014		$	1,712
	2015			1,140
	2016			1,016
	2017			948
	2018			882
	Thereafter			1,927
	Total		$	7,625
	Employment Agreements
	As of December 31, 2013, the Company has an employment agreement with one of its senior executives for a term of three years beginning July 22, 2013. The Company also has an employment agreement with the Vice Chairman of the Board of Directors which is effective for two years beginning April 1, 2012.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2013
ACQUISITIONS	'
	13	ACQUISITIONS
	Acquisition related costs include legal fees and other third party costs incurred in acquisition related activities. For the year ended December 31, 2013 acquisition related costs include a $1.3 million recovery related to misappropriation claims related to certain acquisitions. For the years ended December 31, 2012 and 2011, acquisition related costs included legal fees, net of recoveries, of $0.3 million and $1.2 million, respectively, related to amounts paid to pursue the recovery of those claims.
	First Quarter 2013 Acquisition
	On February 19, 2013, StoneMor Florida Subsidiary LLC, a subsidiary of the Company, (the “Buyer) entered into an Asset Purchase and Sale Agreement (the “Seawinds Agreement”) with several Florida limited liability companies and one individual (collectively the “Seller”). Pursuant to the Agreement, the Buyer acquired six funeral homes in Florida, including certain related assets, and assumed certain related liabilities.
	In consideration for the net assets acquired, the Buyer paid the Seller $9.1 million in cash and issued 159,635 common units, which equates to approximately $3.6 million worth of common units under the terms of the Seawinds Agreement. The Buyer also issued an unsecured promissory note in the amount of $3.0 million that is payable on February 19, 2014 and bears interest at 5.0%. In addition, the Buyer will also pay an aggregate amount of $1.2 million in six equal annual installments commencing on February 19, 2014 in exchange for a non-compete agreement with the Seller. The non-compete agreement will be amortized over the 6 year term of the agreement.
	The table below reflects the Company’s revised assessment of the fair value of net assets acquired. The Company obtained additional information and has retrospectively adjusted these values as noted below. These amounts may be adjusted as additional information is received. The resulting goodwill is recorded in the Company’s Funeral Homes operating segment.
			Preliminary						Revised
			Assessment			Adjustments			Assessment
			(in thousands)
	Assets:
	Accounts receivable		$	995		$	(300	)	$	695
	Property and equipment			8,315			—			8,315
	Merchandise trusts, restricted, at fair value			4,853			—			4,853
	Non-compete agreements			1,927			—			1,927
	Total assets			16,090			(300	)		15,790
	Liabilities:
	Deferred margin			2,419			—			2,419
	Merchandise liabilities			2,233			—			2,233
	Other liabilities			—			164			164
	Total liabilities			4,652			164			4,816
	Fair value of net assets acquired			11,438			(464	)		10,974
	Consideration paid - cash			9,100			—			9,100
	Consideration paid - units			3,592			—			3,592
	Fair value of note payable			3,000			—			3,000
	Fair value of debt assumed for non-compete agreement			924			—			924
	Total consideration paid			16,616			—			16,616
	Goodwill from purchase		$	5,178		$	464		$	5,642
	Third Quarter 2013 Acquisition
	On August 1, 2013, certain subsidiaries of the Company (collectively the “Buyer”) entered into an Asset Purchase and Sale Agreement with Carriage Cemetery Services, Inc. (the “Seller”). Pursuant to the agreement, the Buyer acquired 1 cemetery in Virginia, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $5.0 million in cash.
	The table below reflects the Company’s preliminary assessment of the fair value of net assets acquired and the resulting gain on bargain purchase. These amounts may be retrospectively adjusted as additional information is received.
			Preliminary
			Assessment
			(in thousands)
	Assets:
	Accounts receivable		$	525
	Cemetery property			3,900
	Property and equipment			1,047
	Merchandise trusts, restricted, at fair value			5,461
	Perpetual care trusts, restricted, at fair value			5,888
	Total assets			16,821
	Liabilities:
	Merchandise liabilities			1,252
	Deferred margin			1,356
	Perpetual care trust corpus			5,888
	Other liabilities			94
	Deferred tax liability			701
	Total liabilities			9,291
	Fair value of net assets acquired			7,530
	Consideration paid			5,000
	Gain on bargain purchase		$	2,530
	First Quarter 2012 Acquisition
	In the second quarter of 2009, the Company entered into a long-term operating agreement (the “Operating Agreement”) with Kingwood Memorial Park Association (“Kingwood”) wherein the Company became the exclusive operator of the cemetery. At that time, the Operating Agreement did not qualify as an acquisition for accounting purposes. However, the existing merchandise and perpetual care trusts were consolidated as variable interest entities. In addition, merchandise and other liabilities assumed by the Company were also recorded as of the initial contract date. The consideration paid for this transaction, including cash and an assumed liability, exceeded the net assets recorded as of the initial contract date and an intangible asset was recorded for this amount.
	In January of 2012, the Company entered into an amended and restated operating agreement (the “Amended Operating Agreement”), that supersedes the Operating Agreement. The Amended Operating Agreement has a term of 40 years and the Company remains the exclusive operator of the cemetery. As consideration for entering into the Amended Operating Agreement, the Company paid $1.7 million in cash and was relieved of a note payable to Kingwood. In addition, the prior trustees of Kingwood have resigned in favor of new trustees appointed by the Company. As a result of the changes in the Amended Operating Agreement, for accounting purposes, the Company has gained control of Kingwood, and acquisition accounting is now applicable.
	The table below reflects the Company’s final assessment of the fair value of net assets acquired, the elimination of debt and other assets, and the purchase price, which results in the recognition of goodwill recorded in the Company’s Cemetery Operations – Southeast segment.
			Final
			Assessment
			(in thousands)
	Net assets acquired:
	Accounts receivable		$	66
	Cemetery property			3,001
	Property and equipment			102
	Total net assets acquired			3,169
	Assets and liabilities divested:
Note payable to Kingwood			519
Intangible asset representing underlying contract value			(2,236	)
Fair value of net assets acquired and divested			1,452
Consideration paid			1,652
Goodwill from purchase		$	200
Second, Third and Fourth Quarter 2012 Acquisitions
The table below reflects the Company’s final assessment of the fair value of net assets acquired, the purchase price and the resulting gain (goodwill) from these acquisitions.
		2012
		2nd Quarter			2nd Quarter			3rd Quarter			3rd Quarter		4th Quarter
		Bronswood			Lodi			Farnstrom			Lohman		Harden
		Final Assessment
		(in thousands)
Assets:
Accounts receivable		$	72		$	—		$	—		$	1,005	$	—
Cemetery property			842			—			—			6,100		—
Property and equipment			518			48			1,296			5,864		952
Merchandise trusts, restricted , at fair value			—			105			—			11,884		—
Perpetual care trusts, restricted, at fair value			2,780			—			—			2,232		—
Other assets			—			—			—			122		—
Underlying lease value			—			64			—			—		—
Non-compete agreements			12			40			170			1,777		204
Total assets			4,224			257			1,466			28,984		1,156
Liabilities:
Deferred margin			—			—			—			3,746		—
Merchandise liabilities			—			105			—			3,458		—
Deferred tax liability			374			—			—			—		—
Perpetual care trust corpus			2,780			—			—			2,232		—
Other liabilities			24			—			—			—		—
Total liabilities			3,178			105			—			9,436		—
Fair value of net assets acquired			1,046			152			1,466			19,548		1,156
Consideration paid - cash			924			850			2,300			20,000		2,250
Consideration paid - units			—			350			—			3,500		650
Fair value of debt assumed for non-compete agreements			—			544			274			1,230		421
Total consideration paid			924			1,744			2,574			24,730		3,321
Gain on bargain purchase			122			—			—			—		—
Goodwill from purchase		$	—		$	1,592		$	1,108		$	5,182	$	2,165
On April 10, 2012, certain subsidiaries of the Company (collectively the “Buyer”) entered into a Stock Purchase Agreement with several individuals (collectively the “Seller”) to purchase all of the stock of Bronswood Cemetery, Inc., an Illinois Corporation. Through the purchase, the Buyer acquired one cemetery in Illinois, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $0.9 million in cash. This acquisition resulted in a gain on the bargain purchase.
On June 6, 2012, certain subsidiaries of the Company (collectively the “Buyer”) entered into a Purchase Agreement with several individuals and Lodi Funeral Home, Inc. (collectively the “Seller”) to purchase certain assets and assume certain liabilities of Lodi Funeral Home, Inc., a California corporation and all of the stock of Lodi All Faiths Cremation, a California corporation. Through the purchase, the Buyer acquired two funeral homes in California including certain related assets, and assumed certain related liabilities. As part of the agreement, the building and underlying real estate of Lodi Funeral Home, Inc. is being leased from the Seller. The lease agreement is a ten year agreement that contains one five year renewal term at the Buyer’s election. In addition, at the end of the original lease or renewal term, the Buyer can elect to purchase the property for fair value less 10% of any rental amounts previously paid under the lease agreement. The Buyer also has a right of first refusal related to any potential sale of the property occurring during the lease term. In consideration for the net assets acquired, the Buyer paid the Seller $0.85 million in cash and issued 13,720 units, which equates to $0.35 million worth of units. The Buyer will also pay an aggregate amount of $0.6 million in 16 equal quarterly installments commencing on January 2, 2013 in exchange for non-compete agreements with the Seller. The acquired goodwill is recorded in the Company’s Funeral Homes operating segment.
On July 2, 2012, certain subsidiaries of the Company (collectively the “Buyer) entered into an Asset Purchase and Sale Agreement (the “Farnstrom Agreement”) with Farnstrom Mortuary, LLC and Farnstrom Properties, LLC, both Oregon limited liability companies, Farnstrom Family, Inc. and Care Cremation Society, Inc., both Oregon corporations and two individuals (collectively the “Seller”). Pursuant to the Agreement, the Buyer acquired five funeral homes in Oregon, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $2.3 million in cash. The Buyer will also pay an aggregate amount of $0.3 million in 12 equal quarterly installments commencing on July 2, 2012 in exchange for non-compete agreements with the Seller. The acquired goodwill is recorded in the Company’s Funeral Homes operating segment.
On July 31, 2012, certain subsidiaries of the Company (collectively the “Buyer) entered into an Asset Purchase and Sale Agreement (the “Lohman Agreement”) with certain Florida corporations, limited liability companies and four individuals (collectively the “Seller”). Pursuant to the Agreement, the Buyer acquired nine funeral homes and four cemeteries in Florida, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $20.0 million in cash and issued 128,299 units, which equates to $3.5 million worth of units. The Buyer will also pay an aggregate amount of $1.5 million in five equal annual installments commencing on August 1, 2013 in exchange for a consulting and non-compete agreement with the Seller. The acquired goodwill is recorded in both the Company’s Cemetery Operations – Southeast segment and Funeral Homes operating segment.
On December 13, 2012, StoneMor Florida Subsidiary LLC, a subsidiary of the Company, (the “Buyer) entered into an Asset Purchase and Sale Agreement (the “Harden Agreement”) with a Florida corporation and two individuals (collectively the “Seller”). Pursuant to the Agreement, the Buyer acquired one funeral home in Florida, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $2.25 million in cash and issued 28,863 units, which equates to $0.7 million worth of units. The Buyer will also pay an aggregate amount of $0.5 million in twenty equal quarterly installments commencing on March 13, 2013 in exchange for a non-compete agreement with the Seller. The acquired goodwill is recorded in the Company’s Funeral Homes operating segment.
If the acquisitions from 2013 and 2012 had been consummated on January 1, 2012 and January 1, 2011, respectively, on a pro forma basis, for the years ended December 31, 2013, 2012 and 2011, consolidated revenues, consolidated net income (loss) and net income (loss) per limited partner unit (basic and diluted) would have been as follows:
		As of December 31,
		2013			2012			2011
		(in thousands)
Revenue		$	247,844		$	252,270		$	237,228
Net loss			(21,712	)		(994	)		(9,705	)
Net loss per limited partner unit (basic and diluted)		$	(1.02	)	$	(.05	)	$	(.50	)
These pro forma results are unaudited and have been prepared for comparative purposes only and include certain adjustments such as increased interest from debt related to the acquisitions and recognition of gains on acquisitions occurring during 2013 in 2012 rather than in the current period. They do not purport to be indicative of the results of operations which actually would have resulted had the 2013 acquisitions been in effect on January 1, 2012 and the 2012 acquisitions had been in effect on January 1, 2011 or of future results of operations of the locations. The Company’s first quarter 2012 acquisition relates to the Amended Operating Agreement as noted above. Therefore, the results of operations for this property have been included in the Company’s results since 2009.
Since their respective dates of acquisition, the properties acquired in 2013 have contributed $3.9 million of revenue and $0.1 million of operating profit for the year ended December 31, 2013. The properties acquired in 2012 have contributed $10.4 million of revenue and $0.5 million of operating profit for the year ended December 31, 2013 and $4.2 million of revenue and $0.1 million of operating profit for the year ended December 31, 2012.
First, Second, Third and Fourth Quarter 2011 Acquisitions
The table below reflects the Company’s final assessment of the fair value of net assets (liabilities) acquired, the purchase price and the resulting goodwill from these acquisitions.
		2011
		1st Quarter			2nd Quarter			3rd Quarter			3rd Quarter		4th Quarter			4th Quarter
		North Carolina			Missouri			Virginia			Puerto Rico		Tennessee			Mississippi
		Final Assessment
		(in thousands)
Assets:
Accounts receivable		$	97		$	94		$	20		$	4,600	$	126		$	66
Cemetery property			1,710			880			2,243			4,666		1,096			1,331
Property and equipment			332			1,812			159			4,124		2,257			488
Merchandise trusts, restricted , at fair value			880			2,627			562			—		10,122			1,264
Perpetual care trusts, restricted, at fair value			344			1,190			904			981		4,373			524
Other assets			100			—			160			—		3,862			—
Total assets			3,463			6,603			4,048			14,371		21,836			3,673
Liabilities:
Deferred margin			795			1,302			360			5,017		12,638			832
Merchandise liabilities			734			1,648			337			4,632		11,666			965
Deferred tax liability			64			461			762			766		—			268
Perpetual care trust corpus			344			1,190			904			981		4,373			524
Total liabilities			1,937			4,601			2,363			11,396		28,677			2,589
Fair value of net assets (liabilities) acquired			1,526			2,002			1,685			2,975		(6,841	)		1,084
Consideration paid - cash			1,700			2,150			1,850			4,600		4,500			1,342
Fair value of debt assumed for non-compete agreements			—			—			280			—		—			—
Total consideration paid			1,700			2,150			2,130			4,600		4,500			1,342
Goodwill from purchase		$	174		$	148		$	445		$	1,625	$	11,341		$	258
On January 5, 2011, the Operating Company, StoneMor North Carolina LLC, a North Carolina limited liability company and StoneMor North Carolina Subsidiary LLC, a North Carolina limited liability company, each a wholly-owned subsidiary of the Company (collectively the “Buyer”), entered into an Asset Purchase and Sale Agreement (the “1st Quarter Purchase Agreement”) with Heritage Family Services, Inc., a North Carolina corporation and an individual (collectively the “Seller”). Pursuant to the 1st Quarter Purchase Agreement, the Buyer acquired three cemeteries in North Carolina, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $1.7 million in cash. The acquired goodwill is recorded in the Company’s Cemetery Operations – Southeast segment.
On June 22, 2011, the Operating Company, StoneMor Missouri LLC, a Missouri limited liability company and StoneMor Missouri Subsidiary LLC, a Missouri limited liability company, each a wholly-owned subsidiary of the Company (collectively the “Buyer”), entered into an Asset Purchase and Sale Agreement (the “2nd Quarter Purchase Agreement”) with SCI International, LLC, a Delaware limited liability company and Keystone America, Inc., a Delaware corporation (collectively the “Seller” or “SCI Missouri”). Pursuant to the 2nd Quarter Purchase Agreement, the Buyer acquired three cemeteries and four funeral homes in Missouri, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $2.15 million in cash. The acquired goodwill is recorded in both the Company’s Cemetery Operations – West segment and Funeral Homes operating segment.
On August 1, 2011, the Operating Company and CFS West Virginia, an affiliate of the Operating Company, (collectively the “Buyer”) entered into a Stock Purchase Agreement with three individuals (collectively the “Seller”) to purchase all of the stock of Prince George Cemetery Corporation, a Virginia corporation. Through the purchase of Prince George Cemetery Corporation, the Buyer acquired one cemetery in Virginia. In consideration for the stock acquired, the Buyer paid the Seller approximately $1.9 million in cash. The Buyer will also pay $0.3 million in cash in even quarterly installments over a five year period in exchange for non-compete agreements with the Seller. The acquired goodwill is recorded in the Company’s Cemetery Operations – Southeast segment.
On August 17, 2011, the Operating Company, StoneMor Puerto Rico LLC, a Puerto Rico limited liability company and StoneMor Puerto Rico Subsidiary LLC, a Puerto Rico limited liability company, each a wholly-owned subsidiary of the Company (collectively the “Buyer”), entered into a Stock Purchase Agreement with Alderwoods Group, LLC, a Delaware limited liability company (the “Seller” or “SCI Puerto Rico”) to purchase all of the stock of SCI Puerto Rico Funeral and Cemetery Services, Inc., a Puerto Rico corporation. Through the purchase of SCI Puerto Rico Funeral and Cemetery Services, Inc., the Buyer acquired five cemeteries and four funeral homes in Puerto Rico. In consideration for the stock acquired, the Buyer paid the Seller $4.6 million in cash. The acquired goodwill is recorded in both the Company’s Cemetery Operations – Southeast segment and Funeral Homes operating segment.
On October 4, 2011, the Operating Company and StoneMor Tennessee Subsidiary LLC, a Tennessee limited liability company, each a wholly-owned subsidiary of the Company (collectively the “Buyer”), entered into an Asset Purchase and Sale Agreement (the “4th Quarter Tennessee Purchase Agreement”) with Forest Hill Funeral Home and Memorial Park-East, LLC, a Tennessee limited liability company (“Seller”) and a state court-appointed receiver (“Receiver”). Pursuant to the 4th Quarter Tennessee Purchase Agreement, the Buyer acquired three cemeteries and three funeral homes in Tennessee out of a state court appointed receivership, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid $4.5 million, the components of which were $1.6 million in cash and $2.9 million in cash to lend monies to the merchandise trusts of these properties to fund their current underfunded status. In addition, the Buyer assumed a commitment to spend $0.5 million for capital improvements or deferred maintenance on the properties within 18 months of the closing date. The acquired goodwill is recorded in both the Company’s Cemetery Operations – Southeast segment and Funeral Homes operating segment.
On November 3, 2011, the Operating Company, StoneMor Mississippi LLC, a Mississippi limited liability company, and StoneMor Mississippi Subsidiary LLC, a Mississippi limited liability company, each a wholly-owned subsidiary of the Company (collectively the “Buyer”), entered into an Asset Purchase and Sale Agreement (the “4th Quarter Mississippi Purchase Agreement”) with Serenity Cemeteries III, LLC, an Arizona limited liability company (“Seller”) and two individuals. Pursuant to the 4th Quarter Mississippi Purchase Agreement, the Buyer acquired two cemeteries and one funeral home in Mississippi, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $1.3 million in cash and made a deposit into trust of less than $0.1 million. The acquired goodwill is recorded in both the Company’s Cemetery Operations – Southeast segment and Funeral Homes operating segment.
The results of operations and pro forma results related to the acquisitions made in 2011 are not material to the consolidated financial statements taken as a whole.
In the aggregate, for the acquisitions consummated during 2011, revenues and operating profit (loss) included in operations since the dates of acquisition are $15.6 million and $0.7 million, respectively, for the year ended December 31, 2013, $15.7 million and $1.0 million, respectively, for the year ended December 31, 2012 and $4.3 million and $(0.3) million, respectively, for the year ended December 31, 2011.
First Quarter 2012 Contract Termination
During the third quarter of 2010, certain subsidiaries of the Company entered into a long-term operating agreement (the “Operating Agreement”) with the Archdiocese of Detroit (the “Archdiocese”) wherein the Company became the exclusive operator of certain cemeteries in Michigan owned by the Archdiocese. The Operating Agreement did not qualify as an acquisition for accounting purposes. However, the existing merchandise trust had been consolidated as a variable interest entity as the Company controlled and directly benefited from the operations of the merchandise trust. In addition, liabilities assumed were also recorded as of the contract date. As no consideration was paid in this transaction, the Company had recorded a deferred gain of approximately $3.1 million within deferred cemetery revenues, net, which represented the excess of the value of the merchandise trust over the liabilities assumed.
Effective March 31, 2012, the Company and the Archdiocese agreed to terminate the Operating Agreement. As of the termination date, the Company no longer operated these properties. All activity occurring after March 31, 2012 is the responsibility of the Archdiocese and the Company has no remaining obligation to fulfill any merchandise liabilities or responsibility to perform any obligations of the properties.
The Company received payments of approximately $2.0 million from the Archdiocese as a result of the termination. Consequently, the Company recognized a gain of $1.7 million during the year ended December 31, 2012, which is the amount by which the payments from the Archdiocese exceeded the value of the net assets transferred to the Archdiocese.
First and Second Quarter 2013 Settlement
During the year ended December 31, 2013 the Company recovered $18.4 million, net of legal fees, costs, and contractual obligations related to the settlement of claims from locations that the Company acquired in 2010 and 2011. Of this amount $6.5 million was contributed directly to the related perpetual care and merchandise trusts on the Company’s behalf. $3.4 million of these direct payments represent a gain on settlement agreement on the consolidated statement of operations due to an increase in the merchandise trusts not previously accrued for in purchase accounting.
The Company received $11.9 million in cash proceeds from the settlement. Of this amount, $1.7 million and $1.3 million are for the reimbursement of legal fees and are recorded as recoveries to corporate overhead and acquisition related costs, respectively. The remaining proceeds were recorded as a gain on settlement agreement on the consolidated statement of operations. The total gain on settlement for the year ended December 31, 2013 was $12.3 million.
Third Quarter 2013 Agreements with the Archdiocese of Philadelphia
On September 26, 2013, StoneMor Operating, LLC (“Operating Company”), StoneMor Pennsylvania LLC (“StoneMor Pennsylvania”) and StoneMor Pennsylvania Subsidiary LLC (“Subsidiary” and together with the Operating Company and StoneMor Pennsylvania, “Tenant”), each of which is a direct or indirect subsidiary of StoneMor Partners L.P. (“StoneMor”), and the Archdiocese of Philadelphia, an archdiocese governed by Canon Law of the Roman Catholic Church (“Landlord”) entered into a Lease Agreement (the “Lease”) and a Management Agreement (the “Management Agreement”), pursuant to which Tenant will operate 13 cemeteries in Pennsylvania. StoneMor joined the Lease and the Management Agreement as a guarantor of all Tenant’s obligations under this operating arrangement.
Subject to certain closing conditions described below, Landlord agreed to lease to Tenant eight cemetery sites in the Philadelphia area. The Lease granted Tenant a sole and exclusive license (the “License”) to maintain and construct improvements in the operation of the cemeteries and to sell burial rights and all related merchandise and services, subject to the terms and conditions of the Lease. The Management Agreement enabled Tenant, subject to certain closing conditions set forth in the Lease, to serve as the exclusive operator of the remaining five cemeteries.
The term of the Lease and the Management Agreement shall commence (the “Commencement Date”) after the satisfaction or waiver of the Tenant’s and Landlord’s Pre-Commencement Conditions, as such term is defined below, and shall expire on the last day of the month on which the 60th anniversary of the Commencement Date occurs, subject to earlier termination as provided in the Lease (such date, the “Termination Date”). The Lease may be terminated pursuant to the terms of the Lease, including, but not limited to, by notice of termination given by Landlord to Tenant at any time during Lease year 11 (a “Lease Year 11 Termination”) or by either party due to the default or bankruptcy of the other party in accordance with the termination provisions of the Lease. If the Lease is terminated by Landlord or Tenant pursuant to the terms of the Lease, the Management Agreement will also be terminated. The term of the License shall commence on the Commencement Date and shall expire upon the Termination Date, at which time Tenant’s rights under the License shall revert to Landlord.
Tenant shall pay to Landlord an up-front rental payment of $53.0 million (the “Up-Front Rent”) on the Commencement Date. Tenant shall also pay to Landlord aggregate fixed rent of $36.0 million (the “Fixed Rent”) for the Cemeteries in the following amounts:
Lease Years 1-5		None
Lease Years 6-20		$1,000,000 per Lease Year
Lease Years 21-25		$1,200,000 per Lease Year
Lease Years 26-35		$1,500,000 per Lease Year
Lease Years 36-60		None
The Fixed Rent for Lease Years 6 through 11 (the “Deferred Fixed Rent”) shall be deferred. If Landlord terminates the Lease pursuant to a Lease Year 11 Termination or Tenant terminates the Lease as a result of a Landlord’s default prior to the end of Lease Year 11 (collectively, a “Covered Termination”), the Deferred Fixed Rent shall be forfeited by Landlord and shall be retained by Tenant. If the Lease is not terminated by a Covered Termination, the Deferred Fixed Rent shall become due and payable 30 days after the end of Lease Year 11.
If Landlord terminates the Lease pursuant to a Lease Year 11 Termination, Landlord must repay to Tenant all $53.0 million of the Up-Front Rent. If the Lease is terminated for cause at any time, Landlord must repay to Tenant the unamortized portion of the Up-Front Rent: (i) based on a 60 year amortization schedule if terminated by Tenant due to Landlord’s default and (ii) based on a 30 year amortization schedule if terminated by Landlord due to Tenant’s default.
Each of Tenant and Landlord shall have the right to terminate the Lease after December 31, 2013 (the “Pre-Commencement Expiration Date”) and prior to the Commencement Date if certain conditions are not satisfied. These conditions include, but are not limited to, the Tenant’s obtaining of financing for the Up-Front Rent.
Generally, 51% of gross revenues from any source received by Tenant on account of the Cemeteries but unrelated to customary operations of the Cemeteries less Tenant’s and Landlord’s reasonable costs and expenses applicable to such unrelated activity shall be paid to Landlord as additional rent. In addition, Tenant shall have the right to request from time to time that Landlord sell (to a party that is independent and not an affiliate of StoneMor or any party that is a Tenant) all or portions of undeveloped land at the leased Cemeteries. If Landlord approves the sale of such undeveloped land, Tenant shall pay to Landlord, as additional rent, 51% of the net proceeds of any such sale.
Fourth Quarter 2011 Disposition
On December 30, 2011, the Company sold one funeral home in West Virginia for $0.1 million, resulting in a gain of $0.1 million.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2013
SEGMENT INFORMATION	'
	14. SEGMENT INFORMATION
	The Company is organized into five distinct reportable segments which are classified as Cemetery Operations—Southeast, Cemetery Operations—Northeast, Cemetery Operations—West, Funeral Homes, and Corporate.
	The Company has chosen this level of organization of reportable segments due to the fact that a) each reportable segment has unique characteristics that set it apart from other segments; b) the Company has organized its management personnel at these operational levels; and c) it is the level at which the Company’s chief decision makers and other senior management evaluate performance.
	The cemetery operations segments sell interment rights, caskets, burial vaults, cremation niches, markers and other cemetery related merchandise. The nature of the Company’s customers differs in each of its regionally based cemetery operating segments. Cremation rates in the West region are substantially higher than they are in the Southeast region. Rates in the Northeast region tend to be somewhere between the two. Statistics indicate that customers who select cremation services have certain attributes that differ from customers who select other methods of interment. The disaggregation of cemetery operations into the three distinct regional segments is primarily due to these differences in customer attributes along with the previously mentioned management structure and senior management analysis methodologies.
	The Company’s Funeral Homes segment offers a range of funeral-related services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation. These services are distinctly different than the cemetery merchandise and services sold and provided by the cemetery operations segments.
	The Company’s Corporate segment includes various home office selling and administrative expenses that are not allocable to the other operating segments.
	Segment information is as follows:
	As of and for the year ended December 31, 2013:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	93,085	$	36,537	$	43,426	$	—	$	—		$	(47,996	)	$	125,052
	Service and other		40,961		26,573		35,210		—		—			(26,110	)		76,634
	Funeral home		—		—		—		50,808		—			(5,853	)		44,955
	Total revenues		134,046		63,110		78,636		50,808		—			(79,959	)		246,641
	Costs and expenses
	Cost of sales		19,422		8,144		7,816		—		—			(7,523	)		27,859
	Cemetery		26,495		14,615		16,456		—		—			—			57,566
	Selling		30,760		13,140		13,910		—		972			(10,950	)		47,832
	General and administrative		16,717		6,484		8,672		—		—			—			31,873
	Corporate overhead		—		—		—		—		28,875			—			28,875
	Depreciation and amortization		2,332		900		2,104		3,036		1,176			—			9,548
	Funeral home		—		—		—		36,319		—			(665	)		35,654
	Acquisition related costs, net of recoveries		—		—		—		—		1,051			—			1,051
	Total costs and expenses		95,726		43,283		48,958		39,355		32,074			(19,138	)		240,258
	Operating profit	$	38,320	$	19,827	$	29,678	$	11,453	$	(32,074	)	$	(60,821	)	$	6,383
	Total assets	$	567,999	$	312,492	$	429,799	$	134,218	$	28,821		$	—		$	1,473,329
	Amortization of cemetery property	$	4,234	$	2,483	$	1,202	$	—	$	—		$	(572	)	$	7,347
	Long lived asset additions	$	9,418	$	2,121	$	3,767	$	9,637	$	1,471		$	—		$	26,414
	Goodwill	$	6,174	$	—	$	11,948	$	29,912	$	—		$	—		$	48,034
	As of and for the year ended December 31, 2012:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	91,682	$	34,807	$	39,590	$	—	$	—		$	(36,096	)	$	129,983
	Service and other		37,530		25,550		29,176		—		—			(15,312	)		76,944
	Funeral home		—		—		—		37,988		—			(2,309	)		35,679
	Total revenues		129,212		60,357		68,766		37,988		—			(53,717	)		242,606
	Costs and expenses
	Cost of sales		19,358		7,704		6,745		—		—			(5,706	)		28,101
	Cemetery		25,479		13,693		16,238		—		—			—			55,410
	Selling		29,032		12,251		12,490		—		868			(7,763	)		46,878
	General and administrative		15,206		6,072		7,648		—		2			—			28,928
	Corporate overhead		—		—		—		—		28,169			—			28,169
	Depreciation and amortization		2,164		900		2,316		2,509		1,542			—			9,431
	Funeral home		—		—		—		28,977		—			(252	)		28,725
	Acquisition related costs, net of recoveries		—		—		—		—		3,123			—			3,123
	Total costs and expenses		91,239		40,620		45,437		31,486		33,704			(13,721	)		228,765
	Operating profit	$	37,973	$	19,737	$	23,329	$	6,502	$	(33,704	)	$	(39,996	)	$	13,841
	Total assets	$	519,918	$	299,166	$	394,685	$	107,059	$	22,897		$	—		$	1,343,725
	Amortization of cemetery property	$	4,346	$	2,394	$	1,048	$	—	$	—		$	92		$	7,880
	Long lived asset additions	$	12,832	$	3,594	$	4,757	$	9,415	$	849		$	—		$	31,447
	Goodwill	$	6,174	$	—	$	11,948	$	24,270	$	—		$	—		$	42,392
	As of and for the year ended December 31, 2011:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	80,485	$	32,894	$	46,961	$	—	$	—		$	(36,550	)	$	123,790
	Service and other		33,271		24,369		31,497		—		—			(14,943	)		74,194
	Funeral home		—		—		—		31,163		—			(759	)		30,404
Total revenues		113,756		57,263		78,458		31,163		—			(52,252	)		228,388
Costs and expenses
Cost of sales		16,653		7,140		7,361		—		—			(5,039	)		26,115
Cemetery		23,090		14,033		20,022		—		—			—			57,145
Selling		27,457		11,468		14,029		—		830			(8,493	)		45,291
General and administrative		13,820		6,411		9,314		—		2			(3	)		29,544
Corporate overhead		—		—		—		—		23,766			—			23,766
Depreciation and amortization		1,653		891		2,266		1,597		2,127			—			8,534
Funeral home		—		—		—		23,554		—			—			23,554
Acquisition related costs, net of recoveries		—		—		—		—		4,604			—			4,604
Total costs and expenses		82,673		39,943		52,992		25,151		31,329			(13,535	)		218,553
Operating profit	$	31,083	$	17,320	$	25,466	$	6,012	$	(31,329	)	$	(38,717	)	$	9,835
Total assets	$	472,105	$	284,765	$	383,696	$	78,763	$	29,429		$	—		$	1,248,758
Amortization of cemetery property	$	3,483	$	2,185	$	1,005	$	—	$	—		$	(81	)	$	6,592
Long lived asset additions	$	13,883	$	1,823	$	7,816	$	10,214	$	588		$	—		$	34,324
Goodwill	$	5,734	$	—	$	11,948	$	14,463	$	—		$	—		$	32,145
Results of individual business units are presented based on our management accounting practices and management structure. There is no comprehensive, authoritative body of guidance for management accounting equivalent to GAAP; therefore, the financial results of individual business units are not necessarily comparable with similar information for any other company. The management accounting process uses assumptions and allocations to measure performance of the business units. Methodologies are refined from time to time as management accounting practices are enhanced and businesses change. Revenues and associated expenses are not deferred in accordance with SAB No. 104; therefore, the deferral of these revenues and expenses is provided in the adjustment column to reconcile the Company’s managerial financial statements to those prepared in accordance with GAAP. Pre-need sales revenues included within the sales category consist primarily of the sale of burial lots, burial vaults, mausoleum crypts, grave markers and memorials, and caskets. Management accounting practices included in the Southeast, Northeast, and Western Regions reflect these pre-need sales when contracts are signed by the customer and accepted by the Company. Pre-need sales reflected in the consolidated financial statements, prepared in accordance with GAAP, recognize revenues for the sale of burial lots and mausoleum crypts when the product is constructed and at least 10% of the sales price is collected. With respect to the other products, the consolidated financial statements prepared under GAAP recognize sales revenues when the criteria for delivery under SAB No. 104 are met. These criteria include, among other things, purchase of the product, delivery and installation of the product in the ground, and transfer of title to the customer. In each case, costs are accrued in connection with the recognition of revenues; therefore, the consolidated financial statements reflect Deferred Cemetery Revenue, Net, and Deferred Selling and Obtaining Costs on the consolidated balance sheet, whereas the Company’s management accounting practices exclude these items.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2013
FAIR VALUE MEASUREMENTS	'
	15	FAIR VALUE MEASUREMENTS
	The Fair Value Measurements and Disclosures topic of the ASC defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. This topic also establishes a fair value hierarchy that gives the highest priority to observable inputs and the lowest priority to unobservable inputs. The three levels of the fair value hierarchy defined by this topic are described below.
	Level 1: Quoted market prices available in active markets for identical assets or liabilities. The Company includes short-term investments, consisting primarily of money market funds, U.S. Government debt securities and publicly traded equity securities and mutual funds in its level 1 investments.
	Level 2: Quoted prices in active markets for similar assets; quoted prices in non-active markets for identical or similar assets; inputs other than quoted prices that are observable. The Company includes U.S. state and municipal, corporate and other fixed income debt securities in its level 2 investments.
	Level 3: Any and all pricing inputs that are generally unobservable and not corroborated by market data.
	On the Company’s consolidated balance sheet, current assets, long-term accounts receivable and current liabilities are recorded at amounts that approximate fair value.
	The following table displays the Company’s assets measured at fair value as of December 31, 2013 and December 31, 2012.
	As of December 31, 2013
	Merchandise Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	46,518	$	—	$	46,518
	Fixed maturities:
	U.S. government and federal agency			—		—		—
	U.S. state and local government agency			—		—		—
	Corporate debt securities			—		9,171		9,171
	Other debt securities			—		7,324		7,324
	Total fixed maturity investments			—		16,495		16,495
	Mutual funds - debt securities			111,333		—		111,333
	Mutual funds - equity securities - real estate sector			49,103		—		49,103
	Mutual funds - equity securities - energy sector			—		—		—
	Mutual funds - equity securities - MLP’s			36,193		—		36,193
	Mutual funds - equity securities - other			72,234		—		72,234
	Equity securities:
	Preferred REIT’s			—		—		—
	Master limited partnerships			57,258		—		57,258
	Global equity securities			28,437		—		28,437
	Other invested assets			—		5,723		5,723
	Total		$	401,076	$	22,218	$	423,294
	Perpetual Care Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	16,686	$	—	$	16,686
	Fixed maturities:
	U.S. government and federal agency			372		—		372
	U.S. state and local government agency			—		—		—
	Corporate debt securities			—		24,510		24,510
	Other debt securities			—		371		371
	Total fixed maturity investments			372		24,881		25,253
	Mutual funds - debt securities			116,013		—		116,013
	Mutual funds - equity securities - real estate sector			40,763		—		40,763
	Mutual funds - equity securities - energy sector			14,761		—		14,761
	Mutual funds - equity securities - MLP’s			46,817		—		46,817
	Mutual funds - equity securities - other			13,252		—		13,252
	Equity securities:
	Preferred REIT’s			—		—		—
	Master limited partnerships			36,925		—		36,925
	Global equity securities			919		—		919
	Other invested assets			—		382		382
	Total		$	286,508	$	25,263	$	311,771
	As of December 31, 2012
	Merchandise Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	27,890	$	—	$	27,890
	Fixed maturities:
	U.S. government and federal agency			—		—		—
	U.S. state and local government agency			—		—		—
	Corporate debt securities			—		8,714		8,714
	Other debt securities			—		4,317		4,317
Total fixed maturity investments			—		13,031		13,031
Mutual funds - debt securities			107,921		—		107,921
Mutual funds - equity securities - real estate sector			51,986		—		51,986
Mutual funds - equity securities - energy sector			5,666		—		5,666
Mutual funds - equity securities - MLP’s			29,336		—		29,336
Mutual funds - equity securities - other			58,082		—		58,082
Equity securities:
Preferred REIT’s			563		—		563
Master limited partnerships			42,410		—		42,410
Global equity securities			24,434		—		24,434
Other invested assets			—		7,097		7,097
Total		$	348,288	$	20,128	$	368,416
Perpetual Care Trust
		Level 1		Level 2		Total
		(in thousands)
Assets
Short-term investments		$	21,419	$	—	$	21,419
Fixed maturities:
U.S. government and federal agency			512		—		512
U.S. state and local government agency			—		—		—
Corporate debt securities			—		23,291		23,291
Other debt securities			—		371		371
Total fixed maturity investments			512		23,662		24,174
Mutual funds - debt securities			107,188		—		107,188
Mutual funds - equity securities - real estate sector			42,365		—		42,365
Mutual funds - equity securities - energy sector			13,061		—		13,061
Mutual funds - equity securities - MLP’s			34,805		—		34,805
Mutual funds - equity securities - other			8,981		—		8,981
Equity securities:
Preferred REIT’s			486		—		486
Master limited partnerships			28,693		—		28,693
Global equity securities			726		—		726
Other invested assets			—		415		415
Total		$	258,236	$	24,077	$	282,313
Level 2 securities primarily consist of corporate and other fixed income debt securities. The Company obtains pricing information for these securities from an independent pricing vendor. The pricing vendor uses various pricing models for each asset class that are consistent with what other market participants would use. The inputs and assumptions to the pricing vendor’s model are derived from market observable sources including benchmark yields, reported trades, broker/dealer quotes, issuer spreads, benchmark securities, bids, offers, and other market-related data. Since many fixed income securities do not trade on a daily basis, the pricing vendor uses available information as applicable such as benchmark curves, benchmarking of like securities, sector groupings, and matrix pricing. Thus, certain securities may not be priced using quoted prices, but rather determined from market observable information. These investments are included in Level 2. The Company reviews the information provided by the pricing vendor on a regular basis. In addition, the pricing vendor has an established process in place for the identification and resolution of potentially erroneous prices.
There were no level 3 assets.

QUARTERLY_RESULTS_OF_OPERATION

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2013
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	'
	16	QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)
	The following summarizes certain quarterly results of operations:
			Three months ended
	2013		March 31			June 30			September 30			December 31
			(in thousands, except unit data)
	Revenues		$	59,612		$	62,422		$	61,539		$	63,068
	Net loss			(2,200	)		(11,809	)		(1,484	)		(3,539	)
	General partner’s interest in net loss for the period			(40	)		(218	)		(26	)		(66	)
	Limited partners’ interest in net loss for the period			(2,160	)		(11,591	)		(1,458	)		(3,473	)
	Net loss per limited partner unit:
	Basic and diluted		$	(0.11	)	$	(0.54	)	$	(0.07	)	$	(0.16	)
			Three months ended
	2012		31-Mar			30-Jun			30-Sep			31-Dec
			(in thousands, except unit data)
	Revenues		$	59,587		$	61,508		$	62,197		$	59,314
	Net income (loss)			2,030			(2,169	)		1,061			(3,935	)
	General partner’s interest in net income (loss) for the period			41			(43	)		21			(79	)
	Limited partners’ interest in net income (loss) for the period			1,989			(2,126	)		1,040			(3,856	)
	Net income (loss) per limited partner unit
	Basic		$	0.1		$	(0.11	)	$	0.05		$	(0.20	)
	Diluted		$	0.1		$	(0.11	)	$	0.05		$	(0.20	)
	Net income (loss) per limited partner unit is computed independently for each quarter and the full year based upon respective average units outstanding. Therefore, the sum of the quarterly per share amounts may not equal to the annual per share amounts.

PARTNERS_CAPITAL

PARTNERS' CAPITAL	12 Months Ended
	Dec. 31, 2013
PARTNERS' CAPITAL	'
	17	PARTNERS’ CAPITAL
	Partners’ capital consists of common units representing limited partner interests and the general partner’s interest. Holders of our common units have limited voting rights and are not entitled to elect our general partner or its directors. Also, our partnership agreement restricts the voting rights of unitholders owning 20% or more of our common units. Excluding the impact of the incentive distribution rights held by the general partner, holders of our common units share proportionately in the distributions of the Company.
	Our general partner has rights separate from the common unitholders including the ability to direct the operations of the Company and to transfer its ownership interest without unitholder consent under certain circumstances. The general partner also holds incentive distribution rights that entitle it to receive increasing percentages of the cash we distribute from operating surplus in excess of specific per unit distribution amounts. Our general partner also has the right, but not the obligation, to contribute a proportionate amount of capital to us to maintain its current general partner interest.
	On March 26, 2013, the Company completed a follow-on public offering of 1,610,000 common units at a price of $25.35 per unit. Net proceeds of the offering, after deducting underwriting discounts and offering expenses, were approximately $38.4 million. The proceeds from the offering were used to pay off debt on the Credit Facility.
	On February 9, 2011, the Company completed a follow-on public offering of 3,756,155 common units, including an option to purchase up to 731,155 common units to cover over-allotments which was exercised in full by the underwriters, at a price of $29.25 per unit, representing a 19.4% interest in the Company. Total gross proceeds from these transactions were approximately $109.9 million, before offering costs and underwriting discounts. Net proceeds of the offering, including the related capital contribution of the General Partner, after deducting underwriting discounts and offering expenses, were approximately $105.6 million. As part of this transaction, selling unitholders also sold 1,849,366 common units. The Company did not receive any of the proceeds generated by the sale of any units held by the selling unitholders.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS	'
	18	SUBSEQUENT EVENTS
	On February 27, 2014, we completed a follow-on public offering of 2,300,000 common units at a price of $24.45 per unit. Net proceeds of the offering, after deducting underwriting discounts and offering expenses, were approximately $53.1 million. The proceeds were used to pay down borrowings outstanding under our Credit Facility.

NATURE_OF_OPERATIONS_BASIS_OF_1

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Nature of Operations	'
	Nature of Operations
	StoneMor Partners L.P. (“StoneMor”, the “Company” or the “Partnership”) is a provider of funeral and cemetery products and services in the death care industry in the United States. Through its subsidiaries, StoneMor offers a complete range of funeral merchandise and services, along with cemetery property, merchandise and services, both at the time of need and on a pre-need basis. As of December 31, 2013, the Partnership operated 277 cemeteries in 27 states and Puerto Rico, of which 259 are owned and 18 are operated under management or operating agreements. The Partnership also owned and operated 90 funeral homes in 18 states and Puerto Rico.
Basis of Presentation	'
	Basis of Presentation
	The consolidated financial statements included in this Form 10-K have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
	The Company’s presentation of income tax expense (benefit) within its consolidated statement of operations has changed. The components of the income tax expense (benefit), “State” and “Federal,” previously presented as two subcaptions, have been collapsed into one caption “Income tax expense (benefit).” This change in the income tax expense (benefit) presentation has no effect on previously reported net income (loss).
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of each of the Company’s subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Company has a variable interest and is the primary beneficiary. The Company operates 18 cemeteries under long-term operating or management contracts. The operations of 16 of these managed cemeteries have been consolidated in accordance with the provisions of Accounting Standards Codification (ASC) 810. The financial statements also include the effects of retrospective adjustments, resulting from one of the Company’s 2013 acquisitions (see Note 13).
	The Company operates 2 cemeteries under long-term operating agreements that do not qualify as acquisitions for accounting purposes. As a result, the Company did not consolidate all of the existing assets and liabilities related to these cemeteries. The Company has consolidated the existing assets and liabilities of each of these cemeteries’ merchandise and perpetual care trusts as variable interest entities since the Company controls and receives the benefits and absorbs any losses from operating these trusts. Under these long-term operating agreements, which are subject to certain termination provisions, the Company is the exclusive operator of these cemeteries. The Company earns revenues related to sales of merchandise, services, and interment rights and incurs expenses related to such sales and the maintenance and upkeep of these cemeteries. Upon termination of these contracts, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the contract period. The Company has also recognized the existing merchandise liabilities that it assumed as part of these agreements.
	Total revenues derived from the cemeteries under long-term management or operating contracts totaled approximately $33.2 million, $39.2 million and $39.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents.
Property and Equipment	'
	Property and Equipment
	Property and equipment is recorded at cost and depreciated on a straight-line basis. Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives as follows:
	Buildings and improvements		10 to 40 years
	Furniture and equipment		3 to 10 years
	Leasehold improvements		over the shorter of the term of the lease or the life of the asset
Inventories	'
	Inventories
	Inventories are classified within other current assets on the Company’s consolidated balance sheet and include cemetery and funeral home merchandise valued at the lower of cost or net realizable value. Cost is determined primarily on a specific identification basis on a first-in, first-out basis. Inventories were approximately $5.4 million and $4.7 million at December 31, 2013 and 2012, respectively.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets
	The Company monitors the recoverability of long-lived assets, including cemetery property, property and equipment and other assets, based on estimates using factors such as current market value, future asset utilization, business and regulatory climate and future undiscounted cash flows expected to result from the use of the related assets. The Company’s policy is to evaluate an asset for impairment when events or circumstances indicate that a long-lived asset’s carrying value may not be recovered. An impairment charge is recorded to write-down the asset to its fair value if the sum of future undiscounted cash flows is less than the carrying value of the asset. No impairment charges were recorded during the years ended December 31, 2013, 2012 and 2011, respectively.
Other-Than-Temporary Impairment of Trust Assets	'
	Other-Than-Temporary Impairment of Trust Assets
	The Company determines whether or not the impairment of a fixed maturity debt security is other-than-temporary by evaluating each of the following:
		•		Whether it is the Company’s intent to sell the security. If there is intent to sell, the impairment is considered to be other-than-temporary.
		•		If there is no intent to sell, the Company evaluates if it is not more likely than not that the Company will be required to sell the debt security before its anticipated recovery. If the Company determines that it is more likely than not that it will be required to sell an impaired investment before its anticipated recovery, the impairment is considered to be other-than-temporary.
	The Company has further evaluated whether or not all assets in the merchandise trusts have other-than-temporary impairments based upon a number of criteria including the severity of the impairment, length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer.
	If an impairment is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair value.
	For assets held in the perpetual care trusts, any reduction in the cost basis due to an other-than-temporary impairment is offset with an equal and opposite reduction in the perpetual care trust corpus and has no impact on earnings.
	For assets held in the merchandise trusts, any reduction in the cost basis due to an other-than-temporary impairment is recorded in deferred revenue.
	The trust footnotes (Notes 5 and 6) disclose the adjusted cost basis of the assets in both the merchandise and perpetual care trust. This adjusted cost basis includes any adjustments to the original cost basis due to other-than-temporary impairments.
Goodwill	'
	Goodwill
	Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired. The Company tests goodwill for impairment using a two-step test. In the first step of the test, the Company compares the fair value of the reporting unit to its carrying amount, including goodwill. The Company determines the fair value of each reporting unit using the income approach. The Company does not record an impairment of goodwill in instances where the fair value of a reporting unit exceeds its carrying amount. If the aggregate fair value of a reporting unit is less than the related carrying amount, the Company proceeds to the second step of the test in which it records an impairment loss in an amount equal to the excess of the carrying amount of goodwill over the implied fair value. The goodwill impairment test is performed annually or more frequently if events or circumstances indicate that impairment may exist.
Deferred Cemetery Revenues, Net	'
	Deferred Cemetery Revenues, Net
	Revenues from the sale of services and merchandise, as well as any investment income from the merchandise trust is deferred until such time that the services are performed or the merchandise is delivered.
	In addition to amounts deferred on new contracts, and investment income and unrealized gains on our merchandise trust, deferred cemetery revenues, net, includes deferred revenues from pre-need sales that were entered into by entities prior to the acquisition of those entities by the Company, including entities that were acquired by Cornerstone Family Services, Inc. upon its formation in 1999. The Company provides for a reasonable profit margin for these deferred revenues (deferred margin) to account for the future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. Deferred margin amounts are deferred until the merchandise is delivered or services are performed.
Income Taxes	'
	Income Taxes
	The Company’s subsidiaries are subject to both federal and state income taxes. The Company records deferred tax assets and deferred tax liabilities to recognize temporary differences between the bases of assets and liabilities in its tax and GAAP balance sheets and for federal and state net operating loss carryforwards and alternative minimum tax credits. The Company records a valuation allowance against its deferred tax assets if it deems that it is more likely than not that some portion or all of the recorded deferred tax assets will not be realizable in future periods.
Net Income per Unit	'
	Net Income per Unit
	Basic net income per unit is determined by dividing net income, after deducting the amount of net income allocated to the general partner interest from its issuance date of September 20, 2004, by the weighted average number of units outstanding during the period. Diluted net income per unit is calculated in the same manner as basic net income per unit, except that the weighted average number of outstanding units is increased to include the dilutive effect of outstanding unit options and phantom unit awards. All outstanding unit appreciation rights (See Note 11) that would have a dilutive effect were assumed to be exercised and converted to common units using the average fair market value of a common unit for the period presented. Also, the average phantom units outstanding during the period were assumed to be converted to common units for the period presented. The diluted weighted average number of limited partners’ units outstanding presented on the consolidated statement of operations does not include 297,078 units, 253,384 units and 322,866 units for the years ended December 31, 2013, 2012 and 2011, respectively, as their effects would be anti-dilutive.
New Accounting Pronouncements	'
	New Accounting Pronouncements
	In the third quarter of 2013, the Financial Accounting Standards Board issued Update No. 2013-11, Income Taxes (Topic 740) (“ASU 2013-11”). ASU 2013-11 provides guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. This amendment requires an entity to present in the financial statements an unrecognized tax benefit, or a portion of an unrecognized tax benefit, as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent that (i) a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position; or (ii) the tax law of the applicable jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The Company applied the provisions of ASU 2013-11 to all unrecognized tax benefits that existed at the effective date of December 15, 2013. This adoption did not have a significant impact on our financial position, results of operations, or cash flows.
Use of Estimates	'
	Use of Estimates
	Preparation of these consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expense during the reporting periods. As a result, actual results could differ from those estimates. The most significant estimates in the consolidated financial statements are the valuation of assets in the merchandise trusts and perpetual care trusts, allowance for cancellations, unit-based compensation, merchandise liability, deferred sales revenue, deferred margin, deferred merchandise trust investment earnings, deferred obtaining costs and income taxes. Deferred sales revenue, deferred margin and deferred merchandise trust investment earnings are included in deferred cemetery revenues, net, on the consolidated balance sheet.
Merchandise Trusts	'
Trusts	'
	Merchandise Trusts
	Pursuant to state law, a portion of the proceeds from pre-need sales of merchandise and services is put into trust (the “merchandise trust”) until such time that the Company meets the requirements for releasing trust principal, which is generally delivery of merchandise or performance of services. All investment earnings generated by the assets in the merchandise trusts (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed (see Note 5).
Perpetual care trusts	'
Trusts	'
	Perpetual Care Trusts
	Pursuant to state law, a portion of the proceeds from the sale of cemetery property is required to be paid into perpetual care trusts. The perpetual care trust principal does not belong to the Company and must remain in this trust into perpetuity while interest and dividends may be released and used to defray cemetery maintenance costs, which are expensed as incurred. The Company consolidates the trust into the Company’s financial statements in accordance with ASC 810-10-15-(13 through 22) because the trust is considered a variable interest entity for which the Company is the primary beneficiary. Earnings from the perpetual care trusts are recognized in current cemetery revenues (see Note 6).
Cemetery	'
Cemetery Property	'
	Cemetery Property
	Cemetery property consists of developed and undeveloped cemetery property, constructed mausoleum crypts and lawn crypts and other cemetery property. Cemetery property is valued at cost, which is not in excess of market value.
Sales of Merchandise and Services	'
	Sales of Cemetery Merchandise and Services
	The Company sells its merchandise and services on both a pre-need and at-need basis. Sales of at-need cemetery services and merchandise are recognized as revenue when the service is performed or merchandise is delivered.
	Pre-need sales are usually made on an installment contract basis. Contracts are usually for a period not to exceed 60 months with payments of principal and interest required. For those contracts that do not bear a market rate of interest, the Company imputes such interest based upon the prime rate plus 150 basis points, which resulted in a rate of 4.75% for contracts entered into during the years ended December 31, 2013, 2012 and 2011, in order to segregate the principal and interest component of the total contract value.
	At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less any cash deposit paid, net of an estimated allowance for customer cancellations. The revenue from both the sales and interest component is deferred. Interest revenue is recognized utilizing the effective interest method. Sales revenue is recognized in accordance with the rules discussed below.
	The allowance for customer cancellations is established based on management’s estimates of expected cancellations and historical experiences and is currently averaging approximately 10% of total contract values. Future cancellation rates may differ from this current estimate. Management will continue to evaluate cancellation rates and will make changes to the estimate should the need arise. Actual cancellations did not vary significantly from the estimates of expected cancellations at December 31, 2013 and December 31, 2012, respectively.
	Revenue recognition related to sales of cemetery merchandise and services is governed by Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition in Financial Statements (“SAB No. 104”), and the retail land sales provisions of ASC 976. Per this guidance, revenue from the sale of burial lots and constructed mausoleum crypts is deferred until such time that 10% of the sales price has been collected, at which time it is fully earned; revenues from the sale of unconstructed mausoleums are recognized using the percentage-of-completion method of accounting while revenues from merchandise and services are recognized once such merchandise is delivered (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to us) or services are performed.
	In order to appropriately match revenue and expenses, the Company defers certain pre-need cemetery and prearranged funeral direct obtaining costs that vary with and are primarily related to the acquisition of new pre-need cemetery and prearranged funeral business. Such costs are accounted for under the provisions of ASC 944, and are expensed as revenues are recognized.
	The Company records a merchandise liability equal to the estimated cost to provide services and purchase merchandise for all outstanding and unfulfilled pre-need contracts. The merchandise liability is established and recorded at the time of the sale but is not recognized as an expense until such time that the associated revenue for the underlying contract is also recognized. The merchandise liability is established based on actual costs incurred or an estimate of future costs, which may include a provision for inflation. The merchandise liability is reduced when services are performed or when payment for merchandise is made by the Company and title is transferred to the customer.
Funeral Home	'
Sales of Merchandise and Services	'
	Sales of Funeral Home Services
	Revenue from funeral home services is recognized as services are performed and merchandise is delivered.
	Pursuant to state law, a portion of proceeds received from pre-need funeral service contracts is put into trust while amounts used to defray the initial administrative costs are not. All investment earnings generated by the assets in the trust (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed. The balance of the amounts in these trusts is included within the merchandise trusts above.

NATURE_OF_OPERATIONS_BASIS_OF_2

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Estimated Useful Lives	'
	Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives as follows:
	Buildings and improvements	10 to 40 years
	Furniture and equipment	3 to 10 years
	Leasehold improvements	over the shorter of the term of the lease or the life of the asset

LONGTERM_ACCOUNTS_RECEIVABLE_N1

LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	12 Months Ended
	Dec. 31, 2013
Long-Term Accounts Receivable, Net	'
	Long-term accounts receivable, net, consisted of the following:
		As of December 31,
		2013			2012
		(in thousands)
	Customer receivables	$	173,751		$	159,726
	Unearned finance income		(20,005	)		(18,377	)
	Allowance for contract cancellations		(20,275	)		(17,933	)
			133,471			123,416
	Less: current portion - net of allowance		55,115			51,895
	Long-term portion - net of allowance	$	78,356		$	71,521
Activity in Allowance for Contract Cancellations	'
	Activity in the allowance for contract cancellations is as follows:
		For the Year Ended December 31,
		2013			2012			2011
		(in thousands)
	Balance - Beginning of period	$	17,933		$	17,582		$	15,832
	Provision for cancellations		20,069			16,768			18,649
	Charge-offs - net		(17,727	)		(16,417	)		(16,899	)
	Balance - End of period	$	20,275		$	17,933		$	17,582

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property and Equipment	'
	Major classes of property and equipment follow:
		As of December 31,
		2013			2012
		(in thousands)
	Building and improvements	$	91,575		$	82,056
	Furniture and equipment		44,828			42,353
			136,403			124,409
	Less: accumulated depreciation		(51,396	)		(44,669	)
	Property and equipment - net	$	85,007		$	79,740
Cemetery Property	'
Property and Equipment	'
	Cemetery property consists of the following:
		As of December 31,
		2013			2012
		(in thousands)
	Developed land	$	72,458		$	71,318
	Undeveloped land		163,997			162,275
	Mausoleum crypts and lawn crypts		70,216			69,525
	Other land		9,798			6,862
	Total	$	316,469		$	309,980

MERCHANDISE_TRUSTS_Tables

MERCHANDISE TRUSTS (Tables)	12 Months Ended
	Dec. 31, 2013
Merchandise Trusts | Variable Interest Entity, Not Primary Beneficiary	'
Cost and Market Value Associated with Assets Held in Trusts	'
	The cost and market value associated with the assets held in the merchandise trusts at December 31, 2013 and December 31, 2012 is presented below:
					Gross			Gross
					Unrealized			Unrealized			Fair
	As of December 31, 2013	Cost			Gains			Losses			Value
		(in thousands)
	Short-term investments	$	46,518		$	—		$	—		$	46,518
	Fixed maturities:
	U.S. Government and federal agency		—			—			—			—
	U.S. State and local government agency		—			—			—			—
	Corporate debt securities		9,105			162			(96	)		9,171
	Other debt securities		7,336			—			(12	)		7,324
	Total fixed maturities		16,441			162			(108	)		16,495
	Mutual funds - debt securities		117,761			729			(7,157	)		111,333
	Mutual funds - equity securities		144,249			16,610			(3,329	)		157,530
	Equity securities		81,520			5,267			(1,092	)		85,695
	Other invested assets		5,809			—			(86	)		5,723
	Total managed investments	$	412,298		$	22,768		$	(11,772	)	$	423,294
	West Virginia Trust Receivable		8,262			—			—			8,262
	Total	$	420,560		$	22,768		$	(11,772	)	$	431,556
					Gross			Gross
					Unrealized			Unrealized			Fair
	As of December 31, 2012	Cost			Gains			Losses			Value
		(in thousands)
	Short-term investments	$	27,890		$	—		$	—		$	27,890
	Fixed maturities:
	U.S. Government and federal agency		—			—			—			—
	U.S. State and local government agency		—			—			—			—
	Corporate debt securities		8,590			165			(41	)		8,714
	Other debt securities		4,320			—			(3	)		4,317
	Total fixed maturities		12,910			165			(44	)		13,031
	Mutual funds - debt securities		105,388			3,425			(892	)		107,921
	Mutual funds - equity securities		145,538			6,229			(6,697	)		145,070
	Equity securities		68,714			3,448			(4,755	)		67,407
	Other invested assets		7,376			165			(444	)		7,097
	Total managed investments	$	367,816		$	13,432		$	(12,832	)	$	368,416
	West Virginia Trust Receivable		7,557			—			—			7,557
	Total	$	375,373		$	13,432		$	(12,832	)	$	375,973
Contractual Maturities of Debt Securities Held in Trusts	'
	The contractual maturities of debt securities as of December 31, 2013 and December 31, 2012 are presented below:
		Less than			1 year through			6 years through			More than
	As of December 31, 2013	1 year			5 years			10 years			10 years
		(in thousands)
	U.S. Government and federal agency	$	—		$	—		$	—		$	—
	U.S. State and local government agency		—			—			—			—
	Corporate debt securities		—			4,332			4,839			—
	Other debt securities		2,150			5,174			—			—
	Total fixed maturities	$	2,150		$	9,506		$	4,839		$	—
		Less than			1 year through			6 years through			More than
	As of December 31, 2012	1 year			5 years			10 years			10 years
		(in thousands)
	U.S. Government and federal agency	$	—		$	—		$	—		$	—
	U.S. State and local government agency		—			—			—			—
	Corporate debt securities		—			3,861			4,853			—
	Other debt securities		4,317			—			—			—
	Total fixed maturities	$	4,317		$	3,861		$	4,853		$	—
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	'
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at December 31, 2013 and December 31, 2012 is presented below:
		Less than 12 months						12 Months or more						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
	As of December 31, 2013	Value			Losses			Value			Losses			Value		Losses
		(in thousands)
	Fixed maturities:
	U.S. Government and federal agency	$	—		$	—		$	—		$	—		$	—	$	—
	U.S. State and local government agency		—			—			—			—			—		—
	Corporate debt securities		2,812			43			1,249			53			4,061		96
	Other debt securities		5,329			8			995			4			6,324		12
	Total fixed maturities		8,141			51			2,244			57			10,385		108
	Mutual funds - debt securities		87,113			6,724			6,485			433			93,598		7,157
	Mutual funds - equity securities		29,993			2,444			4,217			885			34,210		3,329
	Equity securities		25,379			1,031			1,492			61			26,871		1,092
	Other invested assets		2,266			86			—			—			2,266		86
	Total	$	152,892		$	10,336		$	14,438		$	1,436		$	167,330	$	11,772
		Less than 12 months						12 Months or more						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
	As of December 31, 2012	Value			Losses			Value			Losses			Value		Losses
		(in thousands)
	Fixed maturities:
	U.S. Government and federal agency	$	—		$	—		$	—		$	—		$	—	$	—
	U.S. State and local government agency		—			—			—			—			—		—
	Corporate debt securities		2,140			20			297			21			2,437		41
	Other debt securities		4,317			3			—			—			4,317		3
	Total fixed maturities		6,457			23			297			21			6,754		44
	Mutual funds - debt securities		6,388			463			4,198			429			10,586		892
	Mutual funds - equity securities		48,255			5,500			19,655			1,197			67,910		6,697
	Equity securities		17,932			1,527			15,538			3,228			33,470		4,755
	Other invested assets		2,558			444			—			—			2,558		444
	Total	$	81,590		$	7,957		$	39,688		$	4,875		$	121,278	$	12,832
Reconciliation of Trust Activities	'
	A reconciliation of the Company’s merchandise trust activities for the years ended December 31, 2013 and December 31, 2012 is presented below:
	Year ended December 31, 2013
	Fair						Capital	Realized					Unrealized	Fair
	Value at				Interest/		Gain	Gain/					Change in	Value at
	12/31/12	Contributions		Distributions	Dividends		Distributions	Loss		Taxes	Fees		Fair Value	12/31/13
	(in thousands)
	$375,973	68,305		-55,891	18,176		968	19,502		-2,986	-2,887		10,396	$431,556
	Year ended December 31, 2012
	Fair						Capital	Realized					Unrealized	Fair
	Value at				Interest/		Gain	Gain/					Change in	Value at
	12/31/11	Contributions		Distributions	Dividends		Distributions	Loss		Taxes	Fees		Fair Value	12/31/12
	(in thousands)
	$344,515	55,754		-52,618	16,045		788	8,862		-3,486	-2,424		8,537	$375,973
Perpetual care trusts | Variable Interest Entity, Primary Beneficiary	'
Cost and Market Value Associated with Assets Held in Trusts	'
	The cost and market value associated with the assets held in perpetual care trusts at December 31, 2013 and December 31, 2012 were as follows:
					Gross			Gross
					Unrealized			Unrealized			Fair
	As of December 31, 2013	Cost			Gains			Losses			Value
		(in thousands)
	Short-term investments	$	16,686		$	—		$	—		$	16,686
	Fixed maturities:
	U.S. Government and federal agency		302			70			—			372
	U.S. State and local government agency		—			—			—			—
	Corporate debt securities		24,378			340			(208	)		24,510
	Other debt securities		371			—			—			371
	Total fixed maturities		25,051			410			(208	)		25,253
	Mutual funds - debt securities		121,493			466			(5,946	)		116,013
	Mutual funds - equity securities		93,243			22,521			(171	)		115,593
	Equity securities		25,580			12,283			(19	)		37,844
	Other invested assets		172			210			—			382
	Total	$	282,225		$	35,890		$	(6,344	)	$	311,771
					Gross			Gross
					Unrealized			Unrealized			Fair
	As of December 31, 2012	Cost			Gains			Losses			Value
		(in thousands)
	Short-term investments	$	21,419		$	—		$	—		$	21,419
	Fixed maturities:
	U.S. Government and federal agency		408			104			—			512
	U.S. State and local government agency		—			—			—			—
	Corporate debt securities		22,690			702			(101	)		23,291
	Other debt securities		371			—			—			371
	Total fixed maturities		23,469			806			(101	)		24,174
	Mutual funds - debt securities		103,909			3,429			(150	)		107,188
	Mutual funds - equity securities		94,239			5,222			(249	)		99,212
	Equity securities		23,797			6,563			(455	)		29,905
	Other invested assets		113			302			—			415
	Total	$	266,946		$	16,322		$	(955	)	$	282,313
Contractual Maturities of Debt Securities Held in Trusts	'
	The contractual maturities of debt securities as of December 31, 2013 and December 31, 2012 are as follows:
		Less than			1 year through			6 years through			More than
	As of December 31, 2013	1 year			5 years			10 years			10 years
		(in thousands)
	U.S. Government and federal agency	$	253		$	119		$	—		$	—
	U.S. State and local government agency		—			—			—			—
	Corporate debt securities		115			11,943			12,451			1
	Other debt securities		371			—			—			—
	Total fixed maturities	$	739		$	12,062		$	12,451		$	1
		Less than			1 year through			6 years through			More than
	As of December 31, 2012	1 year			5 years			10 years			10 years
		(in thousands)
	U.S. Government and federal agency	$	128		$	384		$	—		$	—
	U.S. State and local government agency		—			—			—			—
	Corporate debt securities		78			10,847			12,366			—
	Other debt securities		371			—			—			—
	Total fixed maturities	$	577		$	11,231		$	12,366		$	—
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	'
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at December 31, 2013 and December 31, 2012 held in perpetual care trusts is presented below:
		Less than 12 months						12 Months or more						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
	As of December 31, 2013	Value			Losses			Value			Losses			Value		Losses
		(in thousands)
	Fixed maturities:
	U.S. Government and federal agency	$	—		$	—		$	—		$	—		$	—	$	—
	U.S. State and local government agency		—			—			—			—			—		—
	Corporate debt securities		5,664			93			3,122			115			8,786		208
	Other debt securities		—			—			—			—			—		—
	Total fixed maturities		5,664			93			3,122			115			8,786		208
	Mutual funds - debt securities		93,473			4,781			16,367			1,165			109,840		5,946
	Mutual funds - equity securities		1,185			171			—			—			1,185		171
	Equity securities		513			19			—			—			513		19
	Other invested assets		—			—			—			—			—		—
	Total	$	100,835		$	5,064		$	19,489		$	1,280		$	120,324	$	6,344
		Less than 12 months						12 Months or more						Total
		Fair			Unrealized			Fair			Unrealized			Fair		Unrealized
	As of December 31, 2012	Value			Losses			Value			Losses			Value		Losses
		(in thousands)
	Fixed maturities:
	U.S. Government and federal agency	$	—		$	—		$	—		$	—		$	—	$	—
	U.S. State and local government agency		—			—			—			—			—		—
	Corporate debt securities		4,630			48			711			53			5,341		101
	Other debt securities		—			—			—			—			—		—
	Total fixed maturities		4,630			48			711			53			5,341		101
	Mutual funds - debt securities		859			35			870			115			1,729		150
	Mutual funds - equity securities		34,805			249			—			—			34,805		249
	Equity securities		4,269			238			545			217			4,814		455
	Other invested assets		—			—			—			—			—		—
	Total	$	44,563		$	570		$	2,126		$	385		$	46,689	$	955
Reconciliation of Trust Activities	'
	A reconciliation of the Company’s perpetual care trust activities for the years ended December 31, 2013 and 2012 is presented below:
	Year ended December 31, 2013
	Fair						Capital	Realized					Unrealized	Fair
	Value at				Interest/		Gain	Gain/					Change in	Value at
	12/31/12	Contributions		Distributions	Dividends		Distributions	Loss		Taxes	Fees		Fair Value	12/31/13
	(in thousands)
	$282,313	11,000		-13,176	15,699		—	4,725		-739	-2,230		14,179	$311,771
	Year ended December 31, 2012
	Fair						Capital	Realized					Unrealized	Fair
	Value at				Interest/		Gain	Gain/					Change in	Value at
	12/31/11	Contributions		Distributions	Dividends		Distributions	Loss		Taxes	Fees		Fair Value	12/31/12
	(in thousands)
	$254,679	12,535		-15,025	16,740		123	2,208		-659	-1,837		13,549	$282,313

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill by Reportable Segment	'
	A rollforward of goodwill by reportable segment is as follows:
		Cemeteries							Funeral
		Southeast		Northeast			West		Homes		Total
		(in thousands)
	Balance as of January 1, 2012	$	5,734	$	—		$	11,948	$	14,463	$	32,145
	Goodwill acquired from acquisitions during 2012		440		—			—		9,807		10,247
	Balance as of December 31, 2012		6,174		—			11,948		24,270		42,392
	Goodwill acquired from acquisitions during 2013		—		—			—		5,642		5,642
	Balance as of December 31, 2013	$	6,174	$	—		$	11,948	$	29,912	$	48,034
Major Classes of Intangible Assets	'
	All of the intangible assets are subject to amortization. The major classes of intangible assets are as follows:
		As of							As of
		December 31, 2013							December 31, 2012
		Gross Carrying		Accumulated			Net		Gross Carrying		Accumulated			Net
							Intangible							Intangible
		Amount		Amortization			Asset		Amount		Amortization			Asset
		(in thousands)
	Amortized intangible assets:
	Underlying contract value	$	6,239	$	(702	)	$	5,537	$	6,239	$	(555	)	$	5,684
	Non-compete agreements		7,950		(4,003	)		3,947		6,023		(2,553	)		3,470
	Other intangible assets		269		(98	)		171		269		(81	)		188
	Total intangible assets	$	14,458	$	(4,803	)	$	9,655	$	12,531	$	(3,189	)	$	9,342
Estimated Amortization Expense Related to Intangible Assets with Definite Lives	'
	At December 31, 2013, amortization expense related to intangible assets with definite lives is estimated to be the following for each of the next five years:
	For the Year Ending	Amortization
	December 31,	Expense
		(in thousands)
	2014	$	1,515
	2015		1,038
	2016		967
	2017		743
	2018	$	494

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2013
Outstanding Debt	'
	The Company had the following outstanding debt:
		As of December 31,
		2013		2012
		(in thousands)
	7.875% Senior Notes, due 2021	$	175,000	$	—
	10.25% Senior Notes, due 2017		—		150,000
	Revolving Credit Facility, due January 2017		114,002		101,700
	Notes payable - acquisition debt		1,571		1,465
	Notes payable - acquisition non-competes		3,945		3,830
	Insurance and vehicle financing		1,529		1,298
	Total		296,047		258,293
	Less current portion		2,916		2,175
	Less unamortized bond and note payable discounts		4,115		3,344
	Long-term portion	$	289,016	$	252,774
Redemption Price Expressed as Percentage of Principal Amount	'
	At any time on or after June 1, 2016, the Issuers, at their option, may redeem the Senior Notes, in whole or in part, at the redemption prices (expressed as percentages of the principal amount) set forth below, together with accrued and unpaid interest, if any, to the redemption date, if redeemed during the 12-month period beginning June 1 of the years indicated:
	Year	Percentage
	2016	105.91%
	2017	103.94%
	2018	101.97%
	2019 and thereafter	100.00%
Measurement of Maximum Consolidated Leverage Ratio	'
	Measurement Period Ending	Maximum Consolidated Leverage Ratio
	June 30, 2013 through December 31, 2013	4.000 to 1.0
	March 31, 2014	3.875 to 1.0
	June 30, 2014 and thereafter	3.750 to 1.0

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Components of Income Tax Provision Benefit Applicable to Continuing Operations for Federal and State Taxes	'
	Components of the income tax expense (benefit) applicable to continuing operations for federal, state and foreign taxes are as follows:
		Years ended December 31,
		2013			2012			2011
		(in thousands)
	Current provision:
	State	$	685		$	616		$	(538	)
	Federal		—			(8	)		6
	Foreign		(125	)		—			—
	Total		560			608			(532	)
	Deferred provision:
	State		292			(196	)		(163	)
	Federal		(3,156	)		(2,202	)		(3,324	)
	Total		(2,864	)		(2,398	)		(3,487	)
	Total income tax expense (benefit)	$	(2,304	)	$	(1,790	)	$	(4,019	)
Summary of Difference Between Statutory Federal Income Tax and Effective Income Tax	'
	The difference between the statutory federal income tax and the Company’s effective income tax is summarized as follows:
		Years ended December 31,
		2013			2012			2011
		(in thousands)
	Computed tax provision (benefit) at the applicable statutory tax rate	$	(7,468	)	$	(1,681	)	$	(4,806	)
	State and local taxes net of federal income tax benefit		464			400			(350	)
	Tax exempt (income) loss		1,542			697			300
	Change in valuation allowance		9,203			3,857			3,930
	Partnership earnings not subject to tax		(2,540	)		(5,088	)		(3,192	)
	Permanent differences		(3,337	)		25			99
	Other		(168	)		—			—
	Income tax expense (benefit)	$	(2,304	)	$	(1,790	)	$	(4,019	)
Deferred Tax Assets and Liabilities	'
	Deferred tax assets and liabilities result from the following:
		As of December 31,
		2013			2012
		(in thousands)
	Deferred tax assets:
	Prepaid expenses	$	4,452		$	3,628
	State net operating loss		11,483			9,978
	Federal net operating loss		68,008			57,269
	Alternative minimum tax credit		77			73
	Unrealized losses (gains)		(4,398	)		(240	)
	Valuation allowance		(43,027	)		(36,489	)
	Total deferred tax assets		36,595			34,219
	Deferred tax liabilities:
	Property, plant and equipment		5,565			5,908
	Deferred revenue related to future revenues and accounts receivable		34,100			33,525
	Deferred revenue related to cemetery property		9,295			9,315
	Total deferred tax liabilities		48,960			48,748
	Net deferred tax liabilities	$	12,365		$	14,529

DEFERRED_CEMETERY_REVENUESNET_1

DEFERRED CEMETERY REVENUES-NET / DEFERRED SELLING AND OBTAINING COSTS (Tables)	12 Months Ended
	Dec. 31, 2013
Deferred Cemetery Revenues, Net	'
	At December 31, 2013 and 2012, deferred cemetery revenues, net, consisted of the following:
		As of December 31,
		2013			2012
		(in thousands)
	Deferred cemetery revenue	$	403,250		$	346,621
	Deferred merchandise trust revenue		88,730			65,728
	Deferred merchandise trust unrealized gains (losses)		10,996			600
	Deferred pre-acquisition margin		132,866			132,221
	Deferred cost of goods sold		(54,257	)		(47,309	)
	Deferred cemetery revenues, net	$	581,585		$	497,861
	Deferred selling and obtaining costs	$	87,998		$	76,317

LONGTERM_INCENTIVE_AND_RETIREM1

LONG-TERM INCENTIVE AND RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2013
Long-Term Incentive Plan Activity	'
	The table below reflects the LTIP Phantom Unit Award activity for the years ended December 31, 2013, 2012 and 2011, respectively:
			Years ended December 31,
			2013			2012			2011
	Outstanding, beginning of period			143,213			84,377			73,734
	Granted (1)			18,890			58,836			10,643
	Matured			—			—			—
	Forfeited			—			—			—
	Outstanding, end of period			162,103			143,213			84,377
	Director Phantom Units (2)			98,195			71,767			60,395
	Executive Phantom Units (2)			63,908			71,446			23,982
	-1	The weighted-average price for unit awards on the date of grant was $25.29, $23.84 and $27.79 for the years ended December 31, 2013, 2012 and 2011, respectively.
	-2	The phantom units of one of the Executives that retired from the Company and simultaneously entered into a two year consulting agreement where the Executive also agreed to become the Vice Chairman of the Company’s Board of Directors are presented as Director Phanthom Units in 2013, whereas they were previously presented as Executive Phanthom Units. This individual owned approximately 14,514 and 13,223 of the Phantom Units outstanding at December 31, 2013 and 2012, respectively.
Weighted-Average Assumptions Used to Estimate Fair Value of Unit Appreciation Rights	'
	The fair value of UARs granted under the 2013 UAR Agreements, 2012 UAR Agreements and 2009 UAR Agreement was estimated on the date of grant using the Black-Scholes-Merton option pricing model with the following weighted-average assumptions:
			2013 UAR			2012 UAR			2009 UAR
			Agreements			Agreements			Agreement
	Expected dividend yield			9.14	%		9.6	%		10.7	%
	Risk-free interest rate			0.63	%		0.63	%		2.73	%
	Expected volatility			28.57	%		42.6	%		38.7	%
	Expected life (in years)			3.52			3.52			6.02
Unit Appreciation Right Activity	'
	A summary of UAR activity for the years ended December 31, 2013, 2012 and 2011 follows:
			Years ended December 31,
			2013			2012			2011
	Outstanding, beginning of period			774,598			759,857			874,835
	Granted			52,500			80,500			—
	Exercised			(133,110	)		(65,759	)		(112,373	)
	Forfeited			(20,272	)		—			(2,605	)
	Outstanding, end of period			673,716			774,598			759,857
	Exercisable, end of period			594,248			514,993			358,639

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
Operating Leases Future Payments	'
	At December 31, 2013, operating leases will result in future payments in the following approximate amounts from January 1, 2014 and beyond:
		(in thousands)
	2014	$	1,712
	2015		1,140
	2016		1,016
	2017		948
	2018		882
	Thereafter		1,927
	Total	$	7,625

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Consolidated Pro Forma Information	'
	If the acquisitions from 2013 and 2012 had been consummated on January 1, 2012 and January 1, 2011, respectively, on a pro forma basis, for the years ended December 31, 2013, 2012 and 2011, consolidated revenues, consolidated net income (loss) and net income (loss) per limited partner unit (basic and diluted) would have been as follows:
		As of December 31,
		2013			2012			2011
		(in thousands)
	Revenue	$	247,844		$	252,270		$	237,228
	Net loss		(21,712	)		(994	)		(9,705	)
	Net loss per limited partner unit (basic and diluted)	$	(1.02	)	$	(.05	)	$	(.50	)
Fixed Rent for Cemeteries	'
	“Up-Front Rent”) on the Commencement Date. Tenant shall also pay to Landlord aggregate fixed rent of $36.0 million (the “Fixed Rent”) for the Cemeteries in the following amounts:
	Lease Years 1-5	None
	Lease Years 6-20	$1,000,000 per Lease Year
	Lease Years 21-25	$1,200,000 per Lease Year
	Lease Years 26-35	$1,500,000 per Lease Year
	Lease Years 36-60	None
Twenty Twelve Acquisitions	'
Fair Values of Net Assets Acquired	'
	The table below reflects the Company’s final assessment of the fair value of net assets acquired, the purchase price and the resulting gain (goodwill) from these acquisitions.
		2012
		2nd Quarter			2nd Quarter			3rd Quarter			3rd Quarter		4th Quarter
		Bronswood			Lodi			Farnstrom			Lohman		Harden
		Final Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	72		$	—		$	—		$	1,005	$	—
	Cemetery property		842			—			—			6,100		—
	Property and equipment		518			48			1,296			5,864		952
	Merchandise trusts, restricted , at fair value		—			105			—			11,884		—
	Perpetual care trusts, restricted, at fair value		2,780			—			—			2,232		—
	Other assets		—			—			—			122		—
	Underlying lease value		—			64			—			—		—
	Non-compete agreements		12			40			170			1,777		204
	Total assets		4,224			257			1,466			28,984		1,156
	Liabilities:
	Deferred margin		—			—			—			3,746		—
	Merchandise liabilities		—			105			—			3,458		—
	Deferred tax liability		374			—			—			—		—
	Perpetual care trust corpus		2,780			—			—			2,232		—
	Other liabilities		24			—			—			—		—
	Total liabilities		3,178			105			—			9,436		—
	Fair value of net assets acquired		1,046			152			1,466			19,548		1,156
	Consideration paid - cash		924			850			2,300			20,000		2,250
	Consideration paid - units		—			350			—			3,500		650
	Fair value of debt assumed for non-compete agreements		—			544			274			1,230		421
	Total consideration paid		924			1,744			2,574			24,730		3,321
	Gain on bargain purchase		122			—			—			—		—
	Goodwill from purchase	$	—		$	1,592		$	1,108		$	5,182	$	2,165
Third Quarter 2013 Acquisition	'
Fair Values of Net Assets Acquired	'
	The table below reflects the Company’s preliminary assessment of the fair value of net assets acquired and the resulting gain on bargain purchase. These amounts may be retrospectively adjusted as additional information is received.
		Preliminary
		Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	525
	Cemetery property		3,900
	Property and equipment		1,047
	Merchandise trusts, restricted, at fair value		5,461
	Perpetual care trusts, restricted, at fair value		5,888
	Total assets		16,821
	Liabilities:
	Merchandise liabilities		1,252
	Deferred margin		1,356
	Perpetual care trust corpus		5,888
	Other liabilities		94
	Deferred tax liability		701
	Total liabilities		9,291
	Fair value of net assets acquired		7,530
	Consideration paid		5,000
	Gain on bargain purchase	$	2,530
Twenty Eleven Acquisitions	'
Fair Values of Net Assets Acquired	'
	The table below reflects the Company’s final assessment of the fair value of net assets (liabilities) acquired, the purchase price and the resulting goodwill from these acquisitions.
		2011
		1st Quarter			2nd Quarter			3rd Quarter			3rd Quarter		4th Quarter			4th Quarter
		North Carolina			Missouri			Virginia			Puerto Rico		Tennessee			Mississippi
		Final Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	97		$	94		$	20		$	4,600	$	126		$	66
	Cemetery property		1,710			880			2,243			4,666		1,096			1,331
	Property and equipment		332			1,812			159			4,124		2,257			488
	Merchandise trusts, restricted , at fair value		880			2,627			562			—		10,122			1,264
	Perpetual care trusts, restricted, at fair value		344			1,190			904			981		4,373			524
	Other assets		100			—			160			—		3,862			—
	Total assets		3,463			6,603			4,048			14,371		21,836			3,673
	Liabilities:
	Deferred margin		795			1,302			360			5,017		12,638			832
	Merchandise liabilities		734			1,648			337			4,632		11,666			965
	Deferred tax liability		64			461			762			766		—			268
	Perpetual care trust corpus		344			1,190			904			981		4,373			524
	Total liabilities		1,937			4,601			2,363			11,396		28,677			2,589
	Fair value of net assets (liabilities) acquired		1,526			2,002			1,685			2,975		(6,841	)		1,084
	Consideration paid - cash		1,700			2,150			1,850			4,600		4,500			1,342
	Fair value of debt assumed for non-compete agreements		—			—			280			—		—			—
	Total consideration paid		1,700			2,150			2,130			4,600		4,500			1,342
	Goodwill from purchase	$	174		$	148		$	445		$	1,625	$	11,341		$	258
Cemetery Operations South East | First Quarter 2012 Acquisition	'
Fair Values of Net Assets Acquired	'
	The table below reflects the Company’s final assessment of the fair value of net assets acquired, the elimination of debt and other assets, and the purchase price, which results in the recognition of goodwill recorded in the Company’s Cemetery Operations – Southeast segment.
		Final
		Assessment
		(in thousands)
	Net assets acquired:
	Accounts receivable	$	66
	Cemetery property		3,001
	Property and equipment		102
	Total net assets acquired		3,169
	Assets and liabilities divested:
	Note payable to Kingwood		519
	Intangible asset representing underlying contract value		(2,236	)
	Fair value of net assets acquired and divested		1,452
	Consideration paid		1,652
	Goodwill from purchase	$	200
Funeral Home | First Quarter 2013 Acquisition	'
Fair Values of Net Assets Acquired	'
	The table below reflects the Company’s revised assessment of the fair value of net assets acquired. The Company obtained additional information and has retrospectively adjusted these values as noted below. These amounts may be adjusted as additional information is received. The resulting goodwill is recorded in the Company’s Funeral Homes operating segment.
		Preliminary						Revised
		Assessment			Adjustments			Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	995		$	(300	)	$	695
	Property and equipment		8,315			—			8,315
	Merchandise trusts, restricted, at fair value		4,853			—			4,853
	Non-compete agreements		1,927			—			1,927
	Total assets		16,090			(300	)		15,790
	Liabilities:
	Deferred margin		2,419			—			2,419
	Merchandise liabilities		2,233			—			2,233
	Other liabilities		—			164			164
	Total liabilities		4,652			164			4,816
	Fair value of net assets acquired		11,438			(464	)		10,974
	Consideration paid - cash		9,100			—			9,100
	Consideration paid - units		3,592			—			3,592
	Fair value of note payable		3,000			—			3,000
	Fair value of debt assumed for non-compete agreement		924			—			924
	Total consideration paid		16,616			—			16,616
	Goodwill from purchase	$	5,178		$	464		$	5,642

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Information	'
	Segment information is as follows:
	As of and for the year ended December 31, 2013:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	93,085	$	36,537	$	43,426	$	—	$	—		$	(47,996	)	$	125,052
	Service and other		40,961		26,573		35,210		—		—			(26,110	)		76,634
	Funeral home		—		—		—		50,808		—			(5,853	)		44,955
	Total revenues		134,046		63,110		78,636		50,808		—			(79,959	)		246,641
	Costs and expenses
	Cost of sales		19,422		8,144		7,816		—		—			(7,523	)		27,859
	Cemetery		26,495		14,615		16,456		—		—			—			57,566
	Selling		30,760		13,140		13,910		—		972			(10,950	)		47,832
	General and administrative		16,717		6,484		8,672		—		—			—			31,873
	Corporate overhead		—		—		—		—		28,875			—			28,875
	Depreciation and amortization		2,332		900		2,104		3,036		1,176			—			9,548
	Funeral home		—		—		—		36,319		—			(665	)		35,654
	Acquisition related costs, net of recoveries		—		—		—		—		1,051			—			1,051
	Total costs and expenses		95,726		43,283		48,958		39,355		32,074			(19,138	)		240,258
	Operating profit	$	38,320	$	19,827	$	29,678	$	11,453	$	(32,074	)	$	(60,821	)	$	6,383
	Total assets	$	567,999	$	312,492	$	429,799	$	134,218	$	28,821		$	—		$	1,473,329
	Amortization of cemetery property	$	4,234	$	2,483	$	1,202	$	—	$	—		$	(572	)	$	7,347
	Long lived asset additions	$	9,418	$	2,121	$	3,767	$	9,637	$	1,471		$	—		$	26,414
	Goodwill	$	6,174	$	—	$	11,948	$	29,912	$	—		$	—		$	48,034
	As of and for the year ended December 31, 2012:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	91,682	$	34,807	$	39,590	$	—	$	—		$	(36,096	)	$	129,983
	Service and other		37,530		25,550		29,176		—		—			(15,312	)		76,944
	Funeral home		—		—		—		37,988		—			(2,309	)		35,679
	Total revenues		129,212		60,357		68,766		37,988		—			(53,717	)		242,606
	Costs and expenses
	Cost of sales		19,358		7,704		6,745		—		—			(5,706	)		28,101
	Cemetery		25,479		13,693		16,238		—		—			—			55,410
	Selling		29,032		12,251		12,490		—		868			(7,763	)		46,878
	General and administrative		15,206		6,072		7,648		—		2			—			28,928
	Corporate overhead		—		—		—		—		28,169			—			28,169
	Depreciation and amortization		2,164		900		2,316		2,509		1,542			—			9,431
	Funeral home		—		—		—		28,977		—			(252	)		28,725
	Acquisition related costs, net of recoveries		—		—		—		—		3,123			—			3,123
	Total costs and expenses		91,239		40,620		45,437		31,486		33,704			(13,721	)		228,765
	Operating profit	$	37,973	$	19,737	$	23,329	$	6,502	$	(33,704	)	$	(39,996	)	$	13,841
	Total assets	$	519,918	$	299,166	$	394,685	$	107,059	$	22,897		$	—		$	1,343,725
	Amortization of cemetery property	$	4,346	$	2,394	$	1,048	$	—	$	—		$	92		$	7,880
	Long lived asset additions	$	12,832	$	3,594	$	4,757	$	9,415	$	849		$	—		$	31,447
	Goodwill	$	6,174	$	—	$	11,948	$	24,270	$	—		$	—		$	42,392
	As of and for the year ended December 31, 2011:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	80,485	$	32,894	$	46,961	$	—	$	—		$	(36,550	)	$	123,790
	Service and other		33,271		24,369		31,497		—		—			(14,943	)		74,194
	Funeral home		—		—		—		31,163		—			(759	)		30,404
	Total revenues		113,756		57,263		78,458		31,163		—			(52,252	)		228,388
	Costs and expenses
	Cost of sales		16,653		7,140		7,361		—		—			(5,039	)		26,115
	Cemetery		23,090		14,033		20,022		—		—			—			57,145
	Selling		27,457		11,468		14,029		—		830			(8,493	)		45,291
	General and administrative		13,820		6,411		9,314		—		2			(3	)		29,544
Corporate overhead		—		—		—		—		23,766			—			23,766
Depreciation and amortization		1,653		891		2,266		1,597		2,127			—			8,534
Funeral home		—		—		—		23,554		—			—			23,554
Acquisition related costs, net of recoveries		—		—		—		—		4,604			—			4,604
Total costs and expenses		82,673		39,943		52,992		25,151		31,329			(13,535	)		218,553
Operating profit	$	31,083	$	17,320	$	25,466	$	6,012	$	(31,329	)	$	(38,717	)	$	9,835
Total assets	$	472,105	$	284,765	$	383,696	$	78,763	$	29,429		$	—		$	1,248,758
Amortization of cemetery property	$	3,483	$	2,185	$	1,005	$	—	$	—		$	(81	)	$	6,592
Long lived asset additions	$	13,883	$	1,823	$	7,816	$	10,214	$	588		$	—		$	34,324
Goodwill	$	5,734	$	—	$	11,948	$	14,463	$	—		$	—		$	32,145

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Assets and Liabilities Measured at Fair Value	'
	The following table displays the Company’s assets measured at fair value as of December 31, 2013 and December 31, 2012.
	As of December 31, 2013
	Merchandise Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	46,518	$	—	$	46,518
	Fixed maturities:
	U.S. government and federal agency		—		—		—
	U.S. state and local government agency		—		—		—
	Corporate debt securities		—		9,171		9,171
	Other debt securities		—		7,324		7,324
	Total fixed maturity investments		—		16,495		16,495
	Mutual funds - debt securities		111,333		—		111,333
	Mutual funds - equity securities - real estate sector		49,103		—		49,103
	Mutual funds - equity securities - energy sector		—		—		—
	Mutual funds - equity securities - MLP’s		36,193		—		36,193
	Mutual funds - equity securities - other		72,234		—		72,234
	Equity securities:
	Preferred REIT’s		—		—		—
	Master limited partnerships		57,258		—		57,258
	Global equity securities		28,437		—		28,437
	Other invested assets		—		5,723		5,723
	Total	$	401,076	$	22,218	$	423,294
	Perpetual Care Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	16,686	$	—	$	16,686
	Fixed maturities:
	U.S. government and federal agency		372		—		372
	U.S. state and local government agency		—		—		—
	Corporate debt securities		—		24,510		24,510
	Other debt securities		—		371		371
	Total fixed maturity investments		372		24,881		25,253
	Mutual funds - debt securities		116,013		—		116,013
	Mutual funds - equity securities - real estate sector		40,763		—		40,763
	Mutual funds - equity securities - energy sector		14,761		—		14,761
	Mutual funds - equity securities - MLP’s		46,817		—		46,817
	Mutual funds - equity securities - other		13,252		—		13,252
	Equity securities:
	Preferred REIT’s		—		—		—
	Master limited partnerships		36,925		—		36,925
	Global equity securities		919		—		919
	Other invested assets		—		382		382
	Total	$	286,508	$	25,263	$	311,771
	As of December 31, 2012
	Merchandise Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	27,890	$	—	$	27,890
	Fixed maturities:
	U.S. government and federal agency		—		—		—
	U.S. state and local government agency		—		—		—
	Corporate debt securities		—		8,714		8,714
	Other debt securities		—		4,317		4,317
	Total fixed maturity investments		—		13,031		13,031
	Mutual funds - debt securities		107,921		—		107,921
	Mutual funds - equity securities - real estate sector		51,986		—		51,986
	Mutual funds - equity securities - energy sector		5,666		—		5,666
	Mutual funds - equity securities - MLP’s		29,336		—		29,336
	Mutual funds - equity securities - other		58,082		—		58,082
Equity securities:
Preferred REIT’s		563		—		563
Master limited partnerships		42,410		—		42,410
Global equity securities		24,434		—		24,434
Other invested assets		—		7,097		7,097
Total	$	348,288	$	20,128	$	368,416
Perpetual Care Trust
	Level 1		Level 2		Total
	(in thousands)
Assets
Short-term investments	$	21,419	$	—	$	21,419
Fixed maturities:
U.S. government and federal agency		512		—		512
U.S. state and local government agency		—		—		—
Corporate debt securities		—		23,291		23,291
Other debt securities		—		371		371
Total fixed maturity investments		512		23,662		24,174
Mutual funds - debt securities		107,188		—		107,188
Mutual funds - equity securities - real estate sector		42,365		—		42,365
Mutual funds - equity securities - energy sector		13,061		—		13,061
Mutual funds - equity securities - MLP’s		34,805		—		34,805
Mutual funds - equity securities - other		8,981		—		8,981
Equity securities:
Preferred REIT’s		486		—		486
Master limited partnerships		28,693		—		28,693
Global equity securities		726		—		726
Other invested assets		—		415		415
Total	$	258,236	$	24,077	$	282,313

QUARTERLY_RESULTS_OF_OPERATION1

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information	'
	The following summarizes certain quarterly results of operations:
		Three months ended
	2013	March 31			June 30			September 30			December 31
		(in thousands, except unit data)
	Revenues	$	59,612		$	62,422		$	61,539		$	63,068
	Net loss		(2,200	)		(11,809	)		(1,484	)		(3,539	)
	General partner’s interest in net loss for the period		(40	)		(218	)		(26	)		(66	)
	Limited partners’ interest in net loss for the period		(2,160	)		(11,591	)		(1,458	)		(3,473	)
	Net loss per limited partner unit:
	Basic and diluted	$	(0.11	)	$	(0.54	)	$	(0.07	)	$	(0.16	)
		Three months ended
	2012	31-Mar			30-Jun			30-Sep			31-Dec
		(in thousands, except unit data)
	Revenues	$	59,587		$	61,508		$	62,197		$	59,314
	Net income (loss)		2,030			(2,169	)		1,061			(3,935	)
	General partner’s interest in net income (loss) for the period		41			(43	)		21			(79	)
	Limited partners’ interest in net income (loss) for the period		1,989			(2,126	)		1,040			(3,856	)
	Net income (loss) per limited partner unit
	Basic	$	0.1		$	(0.11	)	$	0.05		$	(0.20	)
	Diluted	$	0.1		$	(0.11	)	$	0.05		$	(0.20	)

Recovered_Sheet1

Nature of Operations Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total revenues derived from the cemeteries under long-term management or operating contracts	$63,068,000	$61,539,000	$62,422,000	$59,612,000	$59,314,000	$62,197,000	$61,508,000	$59,587,000	$246,641,000	$242,606,000	$228,388,000
Inventories	5,400,000	'	'	'	4,700,000	'	'	'	5,400,000	4,700,000	'
Pre-need sales, installment contract period	'	'	'	'	'	'	'	'	'60 months	'	'
Pre-need sales, prime rate plus base points	'	'	'	'	'	'	'	'	1.50%	'	'
Pre-need sales, interest rate	'	'	'	'	'	'	'	'	4.75%	4.75%	4.75%
Sales of cemetery, average cancellation percentage	10.00%	'	'	'	'	'	'	'	10.00%	'	'
Units excluded from the calculation of diluted weighted average number of limited partners' units, because of their anti-dilutive effect	'	'	'	'	'	'	'	'	297,078	253,384	322,866
Maximum	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Liquid investments purchased with an original maturity	'	'	'	'	'	'	'	'	'3 months	'	'
Pre-need sales, installment contract period	'	'	'	'	'	'	'	'	'60 months	'	'
Funeral Home	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total revenues derived from the cemeteries under long-term management or operating contracts	'	'	'	'	'	'	'	'	50,808,000	37,988,000	31,163,000
US and Puerto Rico | Cemetery	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Number of operating locations	277	'	'	'	'	'	'	'	277	'	'
Number of states	27	'	'	'	'	'	'	'	27	'	'
US and Puerto Rico | Funeral Home	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Number of operating locations	90	'	'	'	'	'	'	'	90	'	'
Number of states	18	'	'	'	'	'	'	'	18	'	'
Wholly Owned Properties | US and Puerto Rico | Cemetery	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Number of operating locations	259	'	'	'	'	'	'	'	259	'	'
Managed Properties | Cemetery property	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Number of operating locations	18	'	'	'	'	'	'	'	18	'	'
Total revenues derived from the cemeteries under long-term management or operating contracts	'	'	'	'	'	'	'	'	$33,200,000	$39,200,000	$39,500,000
Managed Properties | Consolidated Properties | Cemetery property	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Number of operating locations	16	'	'	'	'	'	'	'	16	'	'
Managed Properties | Unconsolidated Properties | Cemetery property	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Number of operating locations	2	'	'	'	'	'	'	'	2	'	'
Managed Properties | US and Puerto Rico | Cemetery	'	'	'	'	'	'	'	'	'	'	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Number of operating locations	18	'	'	'	'	'	'	'	18	'	'

Estimated_Useful_Lives_of_Prop

Estimated Useful Lives of Properties and Equipment (Detail)	12 Months Ended
	Dec. 31, 2013
Building and Building Improvements | Minimum	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'10 years
Building and Building Improvements | Maximum	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'40 years
Furniture and Fixtures | Minimum	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'3 years
Furniture and Fixtures | Maximum	'
Property, Plant and Equipment [Line Items]	'
Estimated useful life	'10 years
Leasehold Improvements	'
Property, Plant and Equipment [Line Items]	'
Leasehold improvements	'over the shorter of the term of the lease or the life of the asset

Recovered_Sheet2

Long-Term Accounts Receivable Net (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Customer receivables	$173,751	$159,726
Unearned finance income	-20,005	-18,377
Allowance for contract cancellations	-20,275	-17,933
Accounts Receivable, Net, Total	133,471	123,416
Less: current portion - net of allowance	55,115	51,895
Long-term portion - net of allowance	$78,356	$71,521

Activity_in_Allowance_for_Cont

Activity in Allowance for Contract Cancellations (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Valuation and Qualifying Accounts Disclosure [Line Items]	'	'	'
Balance - End of period	$20,275	$17,933	'
Contract Cancellations	'	'	'
Valuation and Qualifying Accounts Disclosure [Line Items]	'	'	'
Balance - Beginning of period	17,933	17,582	15,832
Provision for cancellations	20,069	16,768	18,649
Charge-offs - net	-17,727	-16,417	-16,899
Balance - End of period	$20,275	$17,933	$17,582

Recovered_Sheet3

Long-Term Accounts Receivable Net of Allowance - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounts and Other Receivables [Line Items]	'	'
Pre-need sales, installment contract period	'60 months	'
Percentage of gross accounts receivable with 90 days past due	10.00%	9.00%
Number of past due dates of 9% of gross accounts receivable	'90 days	'90 days
Financing Receivable	'	'
Accounts and Other Receivables [Line Items]	'	'
Number of portfolio segment	1	'

Cemetery_Property_Detail

Cemetery Property (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	$316,469	$309,980
Developed land	'	'
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	72,458	71,318
Undeveloped land	'	'
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	163,997	162,275
Mausoleum crypts and lawn crypts	'	'
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	70,216	69,525
Other Land	'	'
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	$9,798	$6,862

Major_Classes_of_Property_and_

Major Classes of Property and Equipment (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Building and improvements	$91,575	$82,056
Furniture and equipment	44,828	42,353
Property, Plant and Equipment, Gross, Total	136,403	124,409
Less: accumulated depreciation	-51,396	-44,669
Property and equipment - net	$85,007	$79,740

Property_and_Equipment_Additio

Property and Equipment - Additional Information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant, and Equipment Disclosure [Line Items]	'	'	'
Depreciation expense	$7.50	$7.20	$5.90

Merchandise_Trusts_Additional_

Merchandise Trusts - Additional Information (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Trust assets, fair value	$431,556,000	$375,973,000
Net deposits into the trust	12,400,000	3,100,000
Purchases of securities available for sale included in trust investments	536,200,000	464,700,000
Sales of securities available for sale included in trust investments	540,900,000	461,000,000
Contributions of assets	10,300,000	12,000,000
Trust assets, cost	420,560,000	375,373,000
First Quarter 2012 Contract Termination	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Net distributions from trusts	'	5,800,000
West Virginia Trust Receivable	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Trust assets, fair value	8,262,000	7,557,000
Trust assets, cost	8,262,000	7,557,000
Determined for Seven securities | Other Than Temporarily Impaired Securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Trust assets, fair value	1,600,000	'
Number of securities resulting impairment	7	'
Trust assets, cost	2,600,000	'
Other than temporary impairments loss	1,000,000	'
Determined for Eight securities | Other Than Temporarily Impaired Securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Trust assets, fair value	'	1,000,000
Number of securities resulting impairment	'	8
Trust assets, cost	'	2,000,000
Other than temporary impairments loss	'	$1,000,000

Cost_and_Market_Value_Associat

Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	$420,560	$375,373
Gross Unrealized Gains	22,768	13,432
Gross Unrealized Losses	-11,772	-12,832
Fair Value	431,556	375,973
Short-term investments	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	46,518	27,890
Fair Value	46,518	27,890
Fixed maturities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	16,441	12,910
Gross Unrealized Gains	162	165
Gross Unrealized Losses	-108	-44
Fair Value	16,495	13,031
Fixed maturities | Corporate debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	9,105	8,590
Gross Unrealized Gains	162	165
Gross Unrealized Losses	-96	-41
Fair Value	9,171	8,714
Fixed maturities | Other debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	7,336	4,320
Gross Unrealized Losses	-12	-3
Fair Value	7,324	4,317
Mutual funds - debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	117,761	105,388
Gross Unrealized Gains	729	3,425
Gross Unrealized Losses	-7,157	-892
Fair Value	111,333	107,921
Mutual funds - equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	144,249	145,538
Gross Unrealized Gains	16,610	6,229
Gross Unrealized Losses	-3,329	-6,697
Fair Value	157,530	145,070
Equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	81,520	68,714
Gross Unrealized Gains	5,267	3,448
Gross Unrealized Losses	-1,092	-4,755
Fair Value	85,695	67,407
Other invested assets	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	5,809	7,376
Gross Unrealized Gains	'	165
Gross Unrealized Losses	-86	-444
Fair Value	5,723	7,097
Total managed investments	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	412,298	367,816
Gross Unrealized Gains	22,768	13,432
Gross Unrealized Losses	-11,772	-12,832
Fair Value	423,294	368,416
West Virginia Trust Receivable	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	8,262	7,557
Fair Value	$8,262	$7,557

Contractual_Maturities_of_Debt

Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, Fixed maturities, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Investments Classified by Contractual Maturity Date [Line Items]	'	'
Less than 1 year	$2,150	$4,317
1 year through 5 years	9,506	3,861
6 years through 10 years	4,839	4,853
More than 10 years	'	'
U.S. Government and federal agency	'	'
Investments Classified by Contractual Maturity Date [Line Items]	'	'
More than 10 years	'	'
U.S. State and local government agency	'	'
Investments Classified by Contractual Maturity Date [Line Items]	'	'
More than 10 years	'	'
Corporate debt securities	'	'
Investments Classified by Contractual Maturity Date [Line Items]	'	'
1 year through 5 years	4,332	3,861
6 years through 10 years	4,839	4,853
More than 10 years	'	'
Other debt securities	'	'
Investments Classified by Contractual Maturity Date [Line Items]	'	'
Less than 1 year	2,150	4,317
1 year through 5 years	5,174	'
More than 10 years	'	'

Aging_of_Unrealized_Losses_on_

Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	$152,892	$81,590
Less than 12 months Unrealized Losses	10,336	7,957
12 Months or more Fair Value	14,438	39,688
12 Months or more Unrealized Losses	1,436	4,875
Total Fair Value	167,330	121,278
Total Unrealized Losses	11,772	12,832
Fixed maturities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	8,141	6,457
Less than 12 months Unrealized Losses	51	23
12 Months or more Fair Value	2,244	297
12 Months or more Unrealized Losses	57	21
Total Fair Value	10,385	6,754
Total Unrealized Losses	108	44
Fixed maturities | Corporate debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	2,812	2,140
Less than 12 months Unrealized Losses	43	20
12 Months or more Fair Value	1,249	297
12 Months or more Unrealized Losses	53	21
Total Fair Value	4,061	2,437
Total Unrealized Losses	96	41
Fixed maturities | Other debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	5,329	4,317
Less than 12 months Unrealized Losses	8	3
12 Months or more Fair Value	995	'
12 Months or more Unrealized Losses	4	'
Total Fair Value	6,324	4,317
Total Unrealized Losses	12	3
Mutual funds - debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	87,113	6,388
Less than 12 months Unrealized Losses	6,724	463
12 Months or more Fair Value	6,485	4,198
12 Months or more Unrealized Losses	433	429
Total Fair Value	93,598	10,586
Total Unrealized Losses	7,157	892
Mutual funds - equity securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	29,993	48,255
Less than 12 months Unrealized Losses	2,444	5,500
12 Months or more Fair Value	4,217	19,655
12 Months or more Unrealized Losses	885	1,197
Total Fair Value	34,210	67,910
Total Unrealized Losses	3,329	6,697
Equity securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	25,379	17,932
Less than 12 months Unrealized Losses	1,031	1,527
12 Months or more Fair Value	1,492	15,538
12 Months or more Unrealized Losses	61	3,228
Total Fair Value	26,871	33,470
Total Unrealized Losses	1,092	4,755
Other invested assets	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	2,266	2,558
Less than 12 months Unrealized Losses	86	444
Total Fair Value	2,266	2,558
Total Unrealized Losses	$86	$444

Reconciliation_of_Merchandise_

Reconciliation of Merchandise Trust Activities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair Value	$431,556	$375,973
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair Value	375,973	344,515
Contributions	68,305	55,754
Distributions	-55,891	-52,618
Interest/ Dividends	18,176	16,045
Capital Gain Distributions	968	788
Realized Gain/ Loss	19,502	8,862
Taxes	-2,986	-3,486
Fees	-2,887	-2,424
Unrealized Change in Fair Value	10,396	8,537
Fair Value	$431,556	$375,973

Cost_and_Market_Value_Associat1

Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	$282,225	$266,946
Gross Unrealized Gains	35,890	16,322
Gross Unrealized Losses	-6,344	-955
Fair Value	311,771	282,313
Short-term investments	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	16,686	21,419
Fair Value	16,686	21,419
Fixed maturities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	25,051	23,469
Gross Unrealized Gains	410	806
Gross Unrealized Losses	-208	-101
Fair Value	25,253	24,174
Fixed maturities | U.S. Government and federal agency	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	302	408
Gross Unrealized Gains	70	104
Fair Value	372	512
Fixed maturities | Corporate debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	24,378	22,690
Gross Unrealized Gains	340	702
Gross Unrealized Losses	-208	-101
Fair Value	24,510	23,291
Fixed maturities | Other debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	371	371
Fair Value	371	371
Mutual funds - debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	121,493	103,909
Gross Unrealized Gains	466	3,429
Gross Unrealized Losses	-5,946	-150
Fair Value	116,013	107,188
Mutual funds - equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	93,243	94,239
Gross Unrealized Gains	22,521	5,222
Gross Unrealized Losses	-171	-249
Fair Value	115,593	99,212
Equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	25,580	23,797
Gross Unrealized Gains	12,283	6,563
Gross Unrealized Losses	-19	-455
Fair Value	37,844	29,905
Other invested assets	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	172	113
Gross Unrealized Gains	210	302
Fair Value	$382	$415

Contractual_Maturities_of_Debt1

Contractual Maturities of Debt Securities Held in Perpetual Care Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, Fixed maturities, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Investments Classified by Contractual Maturity Date [Line Items]	'	'
Less than 1 year	$739	$577
1 year through 5 years	12,062	11,231
6 years through 10 years	12,451	12,366
More than 10 years	1	'
U.S. Government and federal agency	'	'
Investments Classified by Contractual Maturity Date [Line Items]	'	'
Less than 1 year	253	128
1 year through 5 years	119	384
Corporate debt securities	'	'
Investments Classified by Contractual Maturity Date [Line Items]	'	'
Less than 1 year	115	78
1 year through 5 years	11,943	10,847
6 years through 10 years	12,451	12,366
More than 10 years	1	'
Other debt securities	'	'
Investments Classified by Contractual Maturity Date [Line Items]	'	'
Less than 1 year	$371	$371

Aging_of_Unrealized_Losses_on_1

Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Perpetual Care Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	$100,835	$44,563
Less than 12 months Unrealized Losses	5,064	570
12 Months or more Fair Value	19,489	2,126
12 Months or more Unrealized Losses	1,280	385
Total Fair Value	120,324	46,689
Total Unrealized Losses	6,344	955
Fixed maturities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	5,664	4,630
Less than 12 months Unrealized Losses	93	48
12 Months or more Fair Value	3,122	711
12 Months or more Unrealized Losses	115	53
Total Fair Value	8,786	5,341
Total Unrealized Losses	208	101
Fixed maturities | Corporate debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	5,664	4,630
Less than 12 months Unrealized Losses	93	48
12 Months or more Fair Value	3,122	711
12 Months or more Unrealized Losses	115	53
Total Fair Value	8,786	5,341
Total Unrealized Losses	208	101
Mutual funds - debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	93,473	859
Less than 12 months Unrealized Losses	4,781	35
12 Months or more Fair Value	16,367	870
12 Months or more Unrealized Losses	1,165	115
Total Fair Value	109,840	1,729
Total Unrealized Losses	5,946	150
Mutual funds - equity securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	1,185	34,805
Less than 12 months Unrealized Losses	171	249
Total Fair Value	1,185	34,805
Total Unrealized Losses	171	249
Equity securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	513	4,269
Less than 12 months Unrealized Losses	19	238
12 Months or more Fair Value	'	545
12 Months or more Unrealized Losses	'	217
Total Fair Value	513	4,814
Total Unrealized Losses	$19	$455

Reconciliation_of_Perpetual_Ca

Reconciliation of Perpetual Care Trust Activities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair Value	$311,771	$282,313
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Fair Value	282,313	254,679
Contributions	11,000	12,535
Distributions	-13,176	-15,025
Interest/ Dividends	15,699	16,740
Capital Gain Distributions	'	123
Realized Gain/ Loss	4,725	2,208
Taxes	-739	-659
Fees	-2,230	-1,837
Unrealized Change in Fair Value	14,179	13,549
Fair Value	$311,771	$282,313

Perpetual_Care_Trusts_Addition

Perpetual Care Trusts - Additional Information (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Net withdrawals out of the trust	$2,200,000	$2,500,000
Purchases of securities available for sale included in trust investments	114,600,000	299,900,000
Sales of securities available for sale included in trust investments	110,800,000	297,800,000
Contributions of assets	5,900,000	5,000,000
Other than temporary impairments loss	0	'
Trust assets, fair value	311,771,000	282,313,000
Other Than Temporarily Impaired Securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Other than temporary impairments loss	'	2,800,000
Number of securities resulting impairment	'	2
Trust assets, cost	'	10,600,000
Trust assets, fair value	'	$7,800,000

Recovered_Sheet4

Goodwill and Intangible Assets - Additional Information (Detail) (USD $)	3 Months Ended						12 Months Ended		1 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2009	Dec. 31, 2013
					Noncompete Agreements	Noncompete Agreements	Noncompete Agreements	Noncompete Agreements	Unconsolidated Properties	Unconsolidated Properties
							Minimum	Maximum	Managed Properties	Managed Properties
									Cemetery property	Cemetery property
									Agreement
Goodwill [Line Items]	'	'	'	'	'	'	'	'	'	'
Goodwill	'	$48,034,000	$42,392,000	$32,145,000	'	'	'	'	'	'
Number of long-term operating agreements	'	'	'	'	'	'	'	'	2	'
Intangible asset	'	'	'	'	'	'	'	'	'	6,200,000
Expected life of the contracts	'6 years	'	'	'	'	'	'4 years	'6 years	'	'40 years
Non-compete agreements, fair value	'	$14,458,000	$12,531,000	'	$7,950,000	$6,023,000	'	'	'	'

Goodwill_by_Reportable_Segment

Goodwill by Reportable Segment (Detail) (USD $)	12 Months Ended							12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
			Cemetery Operations South East	Cemetery Operations South East	Cemetery Operations West	Cemetery Operations West	Cemetery Operations West	Funeral Home	Funeral Home
Goodwill [Line Items]	'	'	'	'	'	'	'	'	'
Goodwill, Beginning Balance	$42,392	$32,145	$5,734	$6,174	$11,948	$11,948	$11,948	$24,270	$14,463
Goodwill acquired from acquisitions	5,642	10,247	440	'	'	'	'	5,642	9,807
Goodwill, Ending Balance	$48,034	$42,392	$6,174	$6,174	$11,948	$11,948	$11,948	$29,912	$24,270

Major_Classes_of_Intangible_As

Major Classes of Intangible Assets (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	$14,458	$12,531
Accumulated Amortization	-4,803	-3,189
Net Intangible Asset	9,655	9,342
Underlying contract value	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	6,239	6,239
Accumulated Amortization	-702	-555
Net Intangible Asset	5,537	5,684
Noncompete Agreements	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	7,950	6,023
Accumulated Amortization	-4,003	-2,553
Net Intangible Asset	3,947	3,470
Other intangible assets	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	269	269
Accumulated Amortization	-98	-81
Net Intangible Asset	$171	$188

Estimated_Amortization_Expense

Estimated Amortization Expense Related to Intangible Assets with Definite Lives (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite Lived Intangible Assets And Liabilities Future Amortization Expense [Line Items]	'
2014	$1,515
2015	1,038
2016	967
2017	743
2018	$494

Outstanding_Debt_Detail

Outstanding Debt (Detail) (USD $)	Dec. 31, 2013	28-May-13	Dec. 31, 2012
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'	'
Long-Term Debt	$296,047	'	$258,293
Less current portion	2,916	'	2,175
Less unamortized bond and note payable discounts	4,115	'	3,344
Long-term portion	289,016	'	252,774
7.875% senior notes, due 2021	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt	175,000	'	'
Less unamortized bond and note payable discounts	3,800	'	'
10.25% Senior Notes, due 2017	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt	'	'	150,000
Less unamortized bond and note payable discounts	2,600	3,800	'
Revolving Credit Facility, due January 2017	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt	114,002	'	101,700
Notes Payable, other Payables | Acquisition debt	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt	1,571	'	1,465
Notes Payable, other Payables | acquisition non-competes	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt	3,945	'	3,830
Insurance and vehicle financing	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt	$1,529	'	$1,298

Outstanding_Debt_Parenthetical

Outstanding Debt (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	28-May-13
7.875% senior notes, due 2021	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt, interest rate	7.88%	7.88%	'
Long-Term Debt, maturity date, year	'2021	'2021	'
10.25% Senior Notes, due 2017	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt, interest rate	10.25%	10.25%	10.25%
Long-Term Debt, maturity date, year	'2017	'2017	'
Revolving Credit Facility, due January 2017	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt, maturity date	'2017-01	'2017-01	'

Long_Term_Debt_Additional_Info

Long Term Debt - Additional Information (Detail) (USD $)

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

1 Months Ended

1 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

Feb. 28, 2013

Jan. 31, 2012

Apr. 30, 2011

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2012

Feb. 28, 2013

Feb. 19, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Feb. 28, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

24-May-13

28-May-13

31-May-13

Dec. 31, 2013

Dec. 31, 2012

Aug. 31, 2007

Apr. 29, 2013

Aug. 15, 2007

Aug. 31, 2007

Apr. 29, 2013

Aug. 15, 2007

Aug. 15, 2007

Jan. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Third Amended and Restated Credit Agreement

Third Amended and Restated Credit Agreement

Third Amended and Restated Credit Agreement

Third Amended and Restated Credit Agreement

Third Amended and Restated Credit Agreement

Maximum

Maximum

Unsecured Promissory Notes

Subsequent Event

7.875% senior notes, due 2021

7.875% senior notes, due 2021

7.875% senior notes, due 2021

7.875% senior notes, due 2021

7.875% senior notes, due 2021

7.875% senior notes, due 2021

7.875% senior notes, due 2021

7.875% senior notes, due 2021

7.875% senior notes, due 2021

10.25% Senior Notes, due 2017

10.25% Senior Notes, due 2017

10.25% Senior Notes, due 2017

10.25% Senior Notes, due 2017

10.25% Senior Notes, due 2017

Acquisition Credit Facility

Acquisition Credit Facility

Acquisition Credit Facility

Revolving Credit Facilities

Revolving Credit Facilities

Revolving Credit Facilities

Swing Line Loan

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Revolving Credit Facility, due January 2017

Revolving Credit Facility, due January 2017

Notes Payable, other Payables

Notes Payable, other Payables

Installment Notes

Installment Notes

Installment Notes

Installment Loans

Installment Loans

Installment Loans

Installment Loans

First Amendment

First Amendment

Third Amendment

Series of Individually Immaterial Business Acquisitions

Total Aggregate Consideration

Maximum

Change of Control

Debt Covenant and Other Agreement

Covenant to Deliver Certain Reports

Legal Actions

Legal Actions

Debtor Optional Redemption Period 1

Debtor Optional Redemption Period 1

Minimum

Minimum

Maximum

Maximum

Base Rate

Greenlawn

Greenlawn

Second Quarter 2010 Acquisition

Second Quarter 2010 Acquisition

If StoneMor must include or incorporate by reference any historical financial information of the Cemeteries

Business Acquisitions

Business Acquisitions

Minimum

Maximum

Third Amendment

Third Amendment

Minimum

Maximum

Second Amendment

Second Amendment

Installment

Installment

Second Quarter 2010 Acquisition

Business Acquisitions

Business Acquisitions

Debt Disclosure [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, face amount

'

'

'

'

'

'

'

'

'

'

'

'

'

$3,000,000

'

$175,000,000

'

'

'

'

'

'

'

'

$132,200,000

'

'

$150,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,400,000

'

'

'

'

'

'

'

'

Debt instrument interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

5.00%

'

7.88%

7.88%

'

'

'

'

'

'

'

'

10.25%

'

10.25%

10.25%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6.50%

'

'

'

10.25%

'

'

'

'

Long-Term Debt, discount

'

'

'

4,115,000

'

3,344,000

'

'

'

'

'

'

'

'

'

3,800,000

'

'

'

'

'

'

'

'

'

3,800,000

'

2,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

700,000

'

'

1,200,000

'

'

'

Debt premium percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4.19%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, fair value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

182,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,600,000

'

'

5,700,000

'

'

'

Long-Term Debt, Issued price per $100

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

97.83%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net proceeds from issuance of senior notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

171,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, debt issuance costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, maturity date

19-Feb-14

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1-Jun-21

'

'

'

'

'

'

'

'

'

'

'

1-Dec-17

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1-Apr-14

'

'

'

'

1-Apr-14

19-Feb-19

Senior Notes, redemption percentage of principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

107.88%

'

'

'

'

'

'

100.00%

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, latest redemption date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1-Jun-16

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, redemption notice period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'30 days

'

'

'

'

'3 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, redemption notice period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'60 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, redemption percent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, remaining redemption percent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

65.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, closing redemption period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'180 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, purchase price as percentage of principal plus accrued and unpaid interest

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

101.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, interest payment, default period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'30 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, number of continuance of failure notice after notice given date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'60 days

'120 days

'60 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, percentage of principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25.00%

25.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Judgments or orders amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, original issue discount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, expiration date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'2013-05-24

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Tender offer percentage of outstanding notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

88.10%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Senior Notes, redemption premium on principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

9.55%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Extinguishment of debt costs

'

'

'

14,920,000

4,010,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

14,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, unamortized debt issuance costs expensed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term debt, expensed related to refinancing event

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

65,000,000

40,000,000

'

55,000,000

25,000,000

5,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, additional borrowing capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,000,000

'

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, number of amendments

'

2

8

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, borrowing capacity

'

'

'

130,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, maturity date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19-Jan-17

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility , increase in available credit

'

'

'

'

'

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility , maximum borrowing

'

'

'

'

'

'

'

140,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt covenant, Consolidated EBITDA requirement for recently completed four fiscal quarters

'

'

'

'

'

'

'

'

57,822,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt covenant, Percentage of consolidated EBITDA

'

'

'

'

'

'

'

'

80.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, interest rate margin on base rate

'

'

'

'

'

'

'

'

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.25%

'

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, interest rate margin on Eurodollar rate

'

'

'

'

'

'

'

'

4.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.25%

'

4.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, unused commitment fee rate

'

'

'

'

'

'

'

'

0.80%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.38%

'

0.80%

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, Consolidated Leverage Ratio

'

'

'

3.88

'

'

'

'

3.75

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of aggregate consideration company may pay without lender approval for permitted acquisitions

'

'

'

'

'

'

'

'

'

10,000,000

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Covenant, value of permitted acquisition consideration within preceding 180 days to be defined as Significant Permitted Acquisition

'

'

'

'

'

'

'

'

35,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Covenant, temporary increase in consolidated leverage ratio

'

'

'

'

'

'

'

'

4

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4.00%

'

4.30%

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, margin on Federal Funds Rate to calculate interest rate reference rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.50%

'

'

'

'

'

'

'

'

'

'

'

Credit facility, margin on Eurodollar Rate to calculate interest rate reference rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

Credit facility covenants, Consolidated Debt Service Coverage Ratio

'

'

'

250.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maintenance Capital Expenditures

'

'

'

'

'

'

'

'

'

'

'

7,300,000

6,700,000

'

8,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, outstanding borrowing amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

114,000,000

'

'

'

'

'

'

'

'

'

'

Credit facility, Consolidated Debt Service Coverage Ratio

'

'

'

3.33

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, number of installment payments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

96

'

'

'

'

'

'

'

'

Long-Term Debt

'

'

'

$296,047,000

'

$258,293,000

'

'

'

'

'

'

'

$500,000

'

$175,000,000

'

'

'

'

'

'

'

'

'

'

'

'

$150,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

$114,002,000

$101,700,000

$1,000,000

$1,200,000

$100,000

$300,000

'

$3,400,000

$3,300,000

'

'

Long-Term Debt, number of installment notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

'

Long-Term Debt, period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'4 years

'

'

'

'

'

'

Redemption_Prices_Expressed_as

Redemption Prices Expressed as Percentages of Principal Amount (Detail) (7.875% senior notes, due 2021)	Dec. 31, 2013
7.875% senior notes, due 2021	'
Debt Instrument [Line Items]	'
2016	105.91%
2017	103.94%
2018	101.97%
2019 and thereafter	100.00%

Measurement_of_Maximum_Consoli

Measurement of Maximum Consolidated Leverage Ratio (Detail) (Third Amended and Restated Credit Agreement, Third Amendment)	12 Months Ended
	Dec. 31, 2013
June 30, 2013 through December 31, 2013	'
Debt Instrument [Line Items]	'
Maximum consolidated leverage ratio	4
31-Mar-14	'
Debt Instrument [Line Items]	'
Maximum consolidated leverage ratio	3.875
June 30, 2014 and thereafter	'
Debt Instrument [Line Items]	'
Maximum consolidated leverage ratio	3.75

Components_Of_Income_Tax_Expen

Components Of Income Tax Expense Benefit Applicable to Continuing Operations for Federal, State and Foreign Taxes (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current provision:	'	'	'
State	$685	$616	($538)
Federal	'	-8	6
Foreign	-125	'	'
Total	560	608	-532
Deferred provision:	'	'	'
State	292	-196	-163
Federal	-3,156	-2,202	-3,324
Total	-2,864	-2,398	-3,487
Total income tax expense (benefit)	($2,304)	($1,790)	($4,019)

Summary_of_Difference_Between_

Summary of Difference Between Statutory Federal Income Tax and Effective Income Tax (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation of Provision of Income Taxes [Line Items]	'	'	'
Computed tax provision (benefit) at the applicable statutory tax rate	($7,468)	($1,681)	($4,806)
State and local taxes net of federal income tax benefit	464	400	-350
Tax exempt (income) loss	1,542	697	300
Change in valuation allowance	9,203	3,857	3,930
Permanent differences	-3,337	25	99
Other	-168	'	'
Income tax expense (benefit)	-2,304	-1,790	-4,019
Partnership Interest	'	'	'
Reconciliation of Provision of Income Taxes [Line Items]	'	'	'
Tax exempt (income) loss	($2,540)	($5,088)	($3,192)

Deferred_Tax_Assets_and_Liabil

Deferred Tax Assets and Liabilities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred tax assets:	'	'
Prepaid expenses	$4,452	$3,628
State net operating loss	11,483	9,978
Federal net operating loss	68,008	57,269
Alternative minimum tax credit	77	73
Unrealized losses (gains)	-4,398	-240
Valuation allowance	-43,027	-36,489
Total deferred tax assets	36,595	34,219
Deferred tax liabilities:	'	'
Property, plant and equipment	5,565	5,908
Total deferred tax liabilities	48,960	48,748
Net deferred tax liabilities	12,365	14,529
Cemetery property	'	'
Deferred tax liabilities:	'	'
Deferred revenue	9,295	9,315
Future Revenue and Accounts Receivable	'	'
Deferred tax liabilities:	'	'
Deferred revenue	$34,100	$33,525

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Taxes [Line Items]	'	'	'
Alternative minimum tax credit carry forwards	$200,000	'	'
Deferred tax asset valuation allowance during the period	9,203,000	3,857,000	3,930,000
More-likely-than-not threshold for tax benefit recognition	50.00%	'	'
Reversal of uncertain tax positions for which the statute of limitations had expired, Income tax benefit	900,000	'	'
Percentage of qualifying income of partnership for federal income tax purposes	90.00%	'	'
Corporate Tax Rate	35.00%	'	'
Net change in the valuation allowance	6,500,000	'	'
Income Tax | Maximum	'	'	'
Income Taxes [Line Items]	'	'	'
Deferred tax asset valuation allowance during the period	100,000	'	'
Internal Revenue Service (IRS)	'	'	'
Income Taxes [Line Items]	'	'	'
Net operating loss carryforwards	194,300,000	'	'
Net operating loss carryforwards, expiration date	'2019	'	'
State and Local Jurisdiction	'	'	'
Income Taxes [Line Items]	'	'	'
Net operating loss carryforwards	$238,200,000	'	'

Deferred_Cemetery_Revenues_Net

Deferred Cemetery Revenues Net (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deferred Revenue Arrangement [Line Items]	'	'
Deferred merchandise trust unrealized gains (losses)	$10,996	$600
Deferred cost of goods sold	-54,257	-47,309
Deferred cemetery revenues, net	581,585	497,861
Deferred selling and obtaining costs	87,998	76,317
Pre Acquisition Margin	'	'
Deferred Revenue Arrangement [Line Items]	'	'
Deferred cemetery revenues, net	132,866	132,221
Cemetery	'	'
Deferred Revenue Arrangement [Line Items]	'	'
Deferred cemetery revenues, net	403,250	346,621
Merchandise Trusts	'	'
Deferred Revenue Arrangement [Line Items]	'	'
Deferred cemetery revenues, net	$88,730	$65,728

Long_Term_Incentive_and_Retire

Long Term Incentive and Retirement Plans - Additional Information (Detail) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

1 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2009

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2006

Dec. 31, 2011

Dec. 31, 2009

Dec. 31, 2006

Dec. 31, 2012

Oct. 31, 2013

31-May-13

Nov. 30, 2006

Dec. 31, 2013

Nov. 30, 2012

Dec. 31, 2009

Nov. 30, 2012

Nov. 30, 2012

Nov. 30, 2012

Nov. 30, 2012

Dec. 31, 2009

Restricted phantom units

Restricted phantom units

Restricted phantom units

2009 UAR Agreements

2009 UAR Agreements

2012 UAR Agreements

2012 UAR Agreements

2013 UAR Agreements

Unit appreciation rights

Unit appreciation rights

Unit appreciation rights

Employee

Employee

Employee

Employee

Employee

Employee

Employee

Director

Director

Executive Officer

Executive Officer

Executive Officer

Executive Officer

Executive Officer

Executive Officer

Employees And Non-Employee Directors

Two Thousand Six Unit Appreciation Rights

Two Thousand Six Unit Appreciation Rights

Two Thousand Six Unit Appreciation Rights

Two Thousand Six Unit Appreciation Rights

2012 UAR Agreements

2013 UAR Agreements

2013 UAR Agreements

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

2009 UAR Agreements

Lease Years 6-20

Lease Years 21-25

Lease Years 26- 35

Maximum

Long Term Debt Maturities Repayments Of Principal [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Incentive Plan, common units permitted for grant

1,124,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Incentive Plan, plan term

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Incentive Plan, units granted

'

'

'

18,890

[1]

58,836

[1]

10,643

[1]

'

814,000

80,500

'

52,500

52,500

80,500

'

'

'

'

120,000

'

'

'

3,000

'

45,000

20,000

'

'

'

'

'

Long-Term Incentive Plan, number of directors

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5

'

'

'

'

'

'

'

Long-Term Incentive Plan, units vesting period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

Long-Term Incentive Plan, vesting number of units

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

15,000

15,000

15,000

'

'

Total compensation expense for unit awards

$1,370,000

$916,000

$773,000

$800,000

$400,000

$300,000

'

'

'

'

'

$500,000

$500,000

$500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Incentive Plan, Unrecognized compensation cost

'

'

'

700,000

1,000,000

'

'

'

'

'

'

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Incentive Plan, units vested

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

120,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Incentive Plan, units exercised

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

120,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unit Appreciation Rights, Base price per unit

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$24.14

'

'

'

$24.36

$25.61

$26.68

'

'

'

'

'

'

'

'

$18.80

Long-Term Incentive Plan, units outstanding

'

'

'

'

'

'

565,716

'

55,500

'

52,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

UARs granted under LTIP, contractual term

'

'

'

'

'

'

'5 years

'

'5 years

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term incentive plan, fair value per unit

'

'

'

$25.29

$23.84

$27.79

'

$2.39

'

$3.70

$2.09

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term incentive plan, aggregate fair value

'

'

'

'

'

'

'

1,900,000

'

300,000

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Incentive Plan, compensation cost expected to be recognized in one year

'

'

'

'

'

'

'

'

'

'

'

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unrecognized compensation cost related to non-vested UARs, weighted-average recognition period

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common units issued as a result of UARs exercise

'

'

'

'

'

'

'

'

'

'

'

34,096

19,452

24,682

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Retirement savings plan, employee contribution percentage

15.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

[1]

The weighted-average price for unit awards on the date of grant was $25.29, $23.84 and $27.79 for the years ended December 31, 2013, 2012 and 2011, respectively.

LongTerm_Incentive_Plan_and_Un

Long-Term Incentive Plan and Unit Appreciation Right Activity (Detail)

12 Months Ended

1 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 30, 2006

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 30, 2012

Dec. 31, 2009

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Restricted phantom units

Restricted phantom units

Restricted phantom units

Unit appreciation rights

Unit appreciation rights

Unit appreciation rights

Director

Director

Director

Director

Executive Officer

Executive Officer

Executive Officer

Executive Officer

Executive Officer

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Restricted phantom units

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Phantom Units

162,103

143,213

84,377

673,716

774,598

759,857

'

98,195

[1]

71,767

[1]

60,395

[1]

'

'

63,908

[1]

71,446

[1]

23,982

[1]

Outstanding, beginning of period

143,213

84,377

73,734

774,598

759,857

874,835

'

98,195

[1]

71,767

[1]

60,395

[1]

'

'

63,908

[1]

71,446

[1]

23,982

[1]

Granted

18,890

[2]

58,836

[2]

10,643

[2]

52,500

80,500

'

3,000

'

'

'

45,000

20,000

'

'

'

Exercised

'

'

'

-133,110

-65,759

-112,373

'

'

'

'

'

'

'

'

'

Matured

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Forfeited

'

'

'

-20,272

'

-2,605

'

'

'

'

'

'

'

'

'

Outstanding, end of period

162,103

143,213

84,377

673,716

774,598

759,857

'

98,195

[1]

71,767

[1]

60,395

[1]

'

'

63,908

[1]

71,446

[1]

23,982

[1]

Exercisable, end of period

'

'

'

594,248

514,993

358,639

'

'

'

'

'

'

'

'

'

[1]

The phantom units of one of the Executives that retired from the Company and simultaneously entered into a two year consulting agreement where the Executive also agreed to become the Vice Chairman of the Company's Board of Directors are presented as Director Phanthom Units in 2013, whereas they were previously presented as Executive Phanthom Units. This individual owned approximately 14,514 and 13,223 of the Phantom Units outstanding at December 31, 2013 and 2012, respectively.

[2]

The weighted-average price for unit awards on the date of grant was $25.29, $23.84 and $27.79 for the years ended December 31, 2013, 2012 and 2011, respectively.

LongTerm_Incentive_Plan_and_Un1

Long-Term Incentive Plan and Unit Appreciation Right Activity (Parenthetical) (Detail) (Restricted phantom units, USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Long-Term incentive plan, fair value per unit	$25.29	$23.84	$27.79
Executive Officer One	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Long-Term Incentive Plan, number of executive retired	1	'	'
Long-Term Incentive Plan, number of consulting agreement years	'2 years	'	'
Long-Term Incentive Plan, units outstanding	14,514	13,223	'

WeightedAverage_Assumptions_Us

Weighted-Average Assumptions Used to Estimate Fair Value of Unit Appreciation Rights (Detail)	12 Months Ended
	Dec. 31, 2013
2013 UAR Agreements	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected dividend yield	9.14%
Risk-free interest rate	0.63%
Expected volatility	28.57%
Expected life (in years)	'3 years 6 months 7 days
2012 UAR Agreements	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected dividend yield	9.60%
Risk-free interest rate	0.63%
Expected volatility	42.60%
Expected life (in years)	'3 years 6 months 7 days
2009 UAR Agreements	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected dividend yield	10.70%
Risk-free interest rate	2.73%
Expected volatility	38.70%
Expected life (in years)	'6 years 7 days

Recovered_Sheet5

Commitments and Contingencies - Additional Information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	Employee
Leases And Employment Agreements Disclosure [Line Items]	'	'	'
Operating lease expense	$2.70	$2.50	$2.30
Number Of Senior Executives	1	'	'
Senior Executives	'	'	'
Leases And Employment Agreements Disclosure [Line Items]	'	'	'
Employment agreement term	'3 years	'	'
Vice Chairman Of Board Of Directors	'	'	'
Leases And Employment Agreements Disclosure [Line Items]	'	'	'
Employment agreement term	'2 years	'	'
Minimum	'	'	'
Leases And Employment Agreements Disclosure [Line Items]	'	'	'
Operating lease, initial term	'1 year	'	'
Maximum	'	'	'
Leases And Employment Agreements Disclosure [Line Items]	'	'	'
Operating lease, initial term	'25 years	'	'

Operating_Leases_Future_Paymen

Operating Leases Future Payments (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Operating Leases Future Minimum Payments Due [Line Items]	'
2014	$1,712
2015	1,140
2016	1,016
2017	948
2018	882
Thereafter	1,927
Total	$7,625

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail) (USD $)

1 Months Ended

3 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

1 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

1 Months Ended

12 Months Ended

Feb. 28, 2013

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2010

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 30, 2011

Feb. 28, 2013

Feb. 28, 2013

Sep. 26, 2013

Aug. 01, 2013

Sep. 26, 2013

Sep. 26, 2013

Aug. 01, 2013

Sep. 26, 2013

Sep. 26, 2012

Sep. 26, 2012

Jan. 31, 2012

Mar. 31, 2012

Apr. 30, 2012

Aug. 31, 2011

Jun. 30, 2012

Aug. 31, 2011

Jun. 30, 2012

Apr. 30, 2012

Aug. 31, 2011

Jul. 31, 2012

Jul. 31, 2012

Jul. 02, 2012

Sep. 30, 2012

Jul. 02, 2012

Jul. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Nov. 03, 2011

Oct. 31, 2011

Oct. 04, 2011

Nov. 03, 2011

Nov. 03, 2011

Oct. 31, 2011

Nov. 03, 2011

Oct. 31, 2011

Jan. 31, 2011

Aug. 01, 2011

Aug. 01, 2011

Jun. 22, 2011

Jun. 22, 2011

Jun. 22, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Positive Outcome of Litigation

Positive Outcome of Litigation

Positive Outcome of Litigation

Positive Outcome of Litigation

Joint Operating Agreement

Noncompete Agreements

Noncompete Agreements

Expense Paid to Pursue Recovery of Misappropriation Claims

Expense Paid to Pursue Recovery of Misappropriation Claims

Expense Paid to Pursue Recovery of Misappropriation Claims

Funeral Homes Property

Purchase and Sale Agreement

Purchase and Sale Agreement

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

First Quarter 2012 Acquisition

First Quarter 2012 Acquisition

Second Quarter 2012 Acquisition

Second Quarter 2012 Acquisition

Second Quarter 2012 Acquisition

Second Quarter 2012 Acquisition

Second Quarter 2012 Acquisition

Second Quarter 2012 Acquisition

Second Quarter 2012 Acquisition

Third Quarter 2012 Acquisitions

Third Quarter 2012 Acquisitions

Third Quarter 2012 Acquisitions

Third Quarter 2012 Acquisitions

Third Quarter 2012 Acquisitions

Third Quarter 2012 Acquisitions

Third Quarter 2012 Acquisitions

Third Quarter 2012 Acquisitions

Fourth Quarter Twenty Twelve Acquisition

Fourth Quarter Twenty Twelve Acquisition

Fourth Quarter Twenty Twelve Acquisition

Fourth Quarter Twenty Eleven Acquisition

Fourth Quarter Twenty Eleven Acquisition

Fourth Quarter Twenty Eleven Acquisition

Fourth Quarter Twenty Eleven Acquisition

Fourth Quarter Twenty Eleven Acquisition

Fourth Quarter Twenty Eleven Acquisition

Fourth Quarter Twenty Eleven Acquisition

Fourth Quarter Twenty Eleven Acquisition

First Quarter 2011 Acquisition

Third Quarter 2011 Acquisition

Third Quarter 2011 Acquisition

Second Quarter 2011 Acquisition

Second Quarter 2011 Acquisition

Second Quarter 2011 Acquisition

Two Thousand Thirteen Acquisitions

Two Thousand Twelve Acquisitions

Two Thousand Twelve Acquisitions

Two Thousand Eleven Acquisitions

Two Thousand Eleven Acquisitions

Two Thousand Eleven Acquisitions

General and Administrative Expense

Acquisition-related Costs

Merchandise Trusts

Minimum

Maximum

Property

Funeral Homes Property

Funeral Homes Property

Minimum

Maximum

Cemetery property

Cemetery property

Cemetery property

Cemetery property

Funeral Homes Property

Funeral Homes Property

Funeral Homes Property

Cemetery property

Cemetery property

Person

Funeral Homes Property

Funeral Homes Property

Funeral Homes Property

Funeral Homes Property

Cemetery property

Cemetery property

Cemetery property

Person

Noncompete Agreements

Funeral Homes Property

Person

Maximum

Funeral Homes Property

Funeral Homes Property

Cemetery property

Cemetery property

Cemetery property

Noncompete Agreements

Cemetery property

Funeral Homes Property

Cemetery property

Noncompete Agreements

Y

Y

Property

Property

License Agreement

Management Agreement

Property

Property

Noncompete Agreements

Property

Property

Property

Property

Noncompete Agreements

Noncompete Agreements

Property

Noncompete Agreements

Installment

Property

Property

Property

Property

Property

Property

Person

Noncompete Agreements

Property

Property

Installment

Property

Property

Installment

Property

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Acquisition related costs including legal fees, recoveries

'

'

'

'

'

'

'

'

'

'

'

$1,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Acquisition related costs including legal fees, net of recoveries

'

'

'

'

'

'

'

'

'

'

'

'

300,000

1,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consideration paid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

9,100,000

'

'

5,000,000

'

'

'

'

'

'

1,700,000

1,652,000

900,000

4,600,000

850,000

'

'

'

'

'

'

'

2,300,000

'

'

20,000,000

'

2,250,000

'

'

1,300,000

1,600,000

'

'

'

'

'

'

1,700,000

1,900,000

'

2,150,000

'

'

'

'

'

'

'

'

Business acquisition, units issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

159,635

'

'

'

'

'

'

'

'

'

'

'

'

'

13,720

'

'

'

'

'

'

'

'

'

'

128,299

'

28,863

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consideration paid - units

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

350,000

'

'

'

'

'

'

'

'

'

'

3,500,000

'

700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, face amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, maturity

19-Feb-14

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Installment payment amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000

'

'

'

1,500,000

'

500,000

'

'

'

'

'

'

'

'

'

'

300,000

'

'

'

'

'

'

'

'

'

'

Number of installment payments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5

'

20

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Installment payment start date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19-Feb-14

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2-Jul-12

2-Jul-12

'

'

1-Aug-13

'

13-Mar-13

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Finite lived intangible asset, amortization period

'

'6 years

'

'

'

'

'

'

'

'4 years

'6 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of businesses acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1

'

'

'

'

'

'

'

2

4

'

1

5

'

9

5

'

'

4

'

'

'

'

1

'

'

'

'

1

3

2

3

3

'

1

'

4

3

'

'

'

'

'

'

Amended Operating Agreement, term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'40 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Term of lease, for building and underlying real estate as part of business acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Lease renewal term, for building and underlying real estate as part of business acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business acquisition, Aggregate consideration payable in installments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Business acquisition, Installment payment start date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2-Jan-13

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Asset Purchase and Sale Agreement, number of individuals

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4

'

'

'

'

'

'

'

2

'

'

2

'

'

'

'

'

'

'

'

3

'

'

'

'

'

'

'

'

'

'

Property Acquired, revenue contributed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,900,000

10,400,000

4,200,000

15,600,000

15,700,000

4,300,000

Property Acquired, operating profit contributed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

500,000

100,000

700,000

1,000,000

-300,000

Installment payment period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

Net asset acquired, acquisition cost

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net asset acquired, other considerations

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,900,000

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net asset acquired, liabilities assumed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net asset acquired, commitment assume, duration

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'18 months

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred gain

'

'

'

'

'

'

'

'

3,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contract termination, payment receivable

'

'

'

2,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contract termination, gain recognized

'

'

'

1,737,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Settlement agreement, funds placed into trust

'

'

18,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Litigation settlement, payment for the properties' perpetual care and merchandise trusts

'

'

'

'

6,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Litigation settlement, Gain on settlement agreement

'

'

12,261,000

'

12,300,000

'

'

3,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Litigation settlement, cash proceeds from settlement

'

'

'

'

11,900,000

1,700,000

1,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of properties acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

13

8

5

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Up-front rental payment to landlord

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

53,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate fixed rent payment to landlord

'

'

7,625,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

36,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fixed rent for lease, years deferred

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6

11

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Leasing agreement description

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'If Landlord terminates the Lease pursuant to a Lease Year 11 Termination, Landlord must repay to Tenant all $53.0 million of the Up-Front Rent. If the Lease is terminated for cause at any time, Landlord must repay to Tenant the unamortized portion of the Up-Front Rent (i) based on a 60 year amortization schedule if terminated by Tenant due to Landlord's default and (ii) based on a 30 year amortization schedule if terminated by Landlord due to Tenant's default.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of sales proceeds to landlord from the sale of undeveloped land

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

51.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of properties sold

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Properties disposition, sales

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain on disposition of property

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Revised_Assessment_of_Fair_Val

Revised Assessment of Fair Value of Net Assets Acquired of First Quarter Twenty Thirteen Acquisition (Detail) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

In Thousands, unless otherwise specified

Funeral Home

Funeral Home

Funeral Home

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

Other liabilities

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Adjustments

Adjustments

Adjustments

Accounts receivable

Property and equipment

Perpetual care trusts, restricted, at fair value

Noncompete Agreements

Deferred margin

Merchandise Liabilities Noncurrent

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Other liabilities

Funeral Home

Funeral Home

Merchandise Trusts

Accounts receivable

Property and equipment

Perpetual care trusts, restricted, at fair value

Noncompete Agreements

Deferred margin

Merchandise Liabilities Noncurrent

Accounts receivable

Merchandise Trusts

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of assets acquired

'

'

'

'

'

'

'

'

$695

'

$4,853

'

'

'

'

$995

'

$4,853

'

'

'

'

'

($300)

Estimated fair value of property and equipment acquired

'

'

'

'

'

'

'

'

'

8,315

'

'

'

'

'

'

8,315

'

'

'

'

'

'

'

Estimated fair value of intangibles

'

'

'

'

'

'

'

'

'

'

'

1,927

'

'

'

'

'

'

1,927

'

'

'

'

'

Total assets

'

'

'

'

'

'

'

15,790

'

'

'

'

'

'

16,090

'

'

'

'

'

'

'

-300

'

Estimated fair value of liabilities assumed

'

'

'

'

'

'

164

'

'

'

'

'

2,419

2,233

'

'

'

'

'

2,419

2,233

164

'

'

Total liabilities

'

'

'

'

'

'

'

4,816

'

'

'

'

'

'

4,652

'

'

'

'

'

'

'

164

'

Fair value of net assets acquired

'

'

'

'

'

'

'

10,974

'

'

'

'

'

'

11,438

'

'

'

'

'

'

'

-464

'

Consideration paid - cash

'

'

'

'

'

'

'

9,100

'

'

'

'

'

'

9,100

'

'

'

'

'

'

'

'

'

Consideration paid - units

'

'

'

'

'

'

'

3,592

'

'

'

'

'

'

3,592

'

'

'

'

'

'

'

'

'

Fair value of note payable

'

'

'

'

'

'

'

3,000

'

'

'

'

'

'

3,000

'

'

'

'

'

'

'

'

'

Fair value of debt assumed for non-compete agreement

'

'

'

'

'

'

'

'

'

'

'

924

'

'

'

'

'

'

924

'

'

'

'

'

Total consideration paid

'

'

'

'

'

'

'

16,616

'

'

'

'

'

'

16,616

'

'

'

'

'

'

'

'

'

Goodwill from purchase

$48,034

$42,392

$32,145

$29,912

$24,270

$14,463

'

$5,642

'

'

'

'

'

'

$5,178

'

'

'

'

'

'

'

$464

'

Preliminary_Assessment_of_Fair

Preliminary Assessment of Fair Value of Net Assets Acquired and Resulting Gain on Bargain Purchase of Third Quarter Twenty Thirteen (Detail) (USD $)

12 Months Ended

1 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Aug. 01, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Accounts receivable

Cemetery property

Property and equipment

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Merchandise Liabilities Noncurrent

Deferred margin

Perpetual care trust corpus

Other liabilities

Deferred tax liability

Merchandise Trusts

Perpetual care trusts

Perpetual care trusts

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of assets acquired

'

'

'

'

$525

'

'

$5,461

$5,888

'

'

'

'

'

Estimated fair value of property acquired

'

'

'

'

'

3,900

1,047

'

'

'

'

'

'

'

Total assets

'

'

'

16,821

'

'

'

'

'

'

'

'

'

'

Estimated fair value of liabilities assumed

'

'

'

'

'

'

'

'

'

1,252

1,356

5,888

94

701

Total liabilities

'

'

'

9,291

'

'

'

'

'

'

'

'

'

'

Fair value of net assets acquired

'

'

'

7,530

'

'

'

'

'

'

'

'

'

'

Consideration paid

'

'

5,000

5,000

'

'

'

'

'

'

'

'

'

'

Gain on bargain purchase

$2,530

$122

'

$2,530

'

'

'

'

'

'

'

'

'

'

Final_Assessment_of_Fair_Value

Final Assessment of Fair Value of Net Assets Acquired Elimination of Debt and Other Assets and Purchase Price Recognition of Goodwill of First Quarter Twenty Twelve Acquisition (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 31, 2012	Mar. 31, 2012	Mar. 31, 2012	Mar. 31, 2012	Mar. 31, 2012	Mar. 31, 2012
In Thousands, unless otherwise specified				First Quarter 2012 Acquisition	First Quarter 2012 Acquisition	First Quarter 2012 Acquisition	First Quarter 2012 Acquisition	First Quarter 2012 Acquisition	First Quarter 2012 Acquisition
						Accounts receivable	Cemetery property	Property and equipment	Notes Payable
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'	'
Estimated fair value of assets acquired	'	'	'	'	'	$66	'	'	'
Estimated fair value of property and equipment acquired	'	'	'	'	'	'	3,001	102	'
Total net assets acquired	'	'	'	'	3,169	'	'	'	'
Estimated fair value of liabilities assumed	'	'	'	'	'	'	'	'	519
Intangible asset representing underlying contract value	'	'	'	'	-2,236	'	'	'	'
Fair value of net assets acquired and divested	'	'	'	'	1,452	'	'	'	'
Consideration paid	'	'	'	1,700	1,652	'	'	'	'
Goodwill from purchase	$48,034	$42,392	$32,145	'	$200	'	'	'	'

Final_Assessment_of_Fair_Value1

Final Assessment of Fair Value of Net Assets Acquired, Purchase Price and Resulting Gain From Second, Third and Fourth Quarter of Twenty Twelve (Detail) (USD $)

12 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

3 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Jun. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Bronswood

Bronswood

Bronswood

Bronswood

Bronswood

Bronswood

Bronswood

Bronswood

Bronswood

Lodi

Lodi

Lodi

Lodi

Lodi

Lodi

Farnstrom

Farnstrom

Farnstrom

Lohman

Lohman

Lohman

Lohman

Lohman

Lohman

Lohman

Lohman

Lohman

Lohman

Lohman

Harden

Harden

Harden

Accounts receivable

Cemetery property

Property and equipment

Perpetual care trusts, restricted, at fair value

Noncompete Agreements

Deferred tax liability

Perpetual care trust corpus

Other liabilities

Property and equipment

Perpetual care trusts, restricted, at fair value

Underlying contract value

Noncompete Agreements

Merchandise Liabilities Noncurrent

Property and equipment

Noncompete Agreements

Accounts receivable

Cemetery property

Property and equipment

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Other assets

Noncompete Agreements

Deferred margin

Merchandise Liabilities Noncurrent

Perpetual care trust corpus

Property and equipment

Noncompete Agreements

Perpetual care trusts

Merchandise Trusts

Merchandise Trusts

Perpetual care trusts

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of assets acquired

'

'

'

'

$72

'

'

$2,780

'

'

'

'

'

'

$105

'

'

'

'

'

'

'

$1,005

'

'

$11,884

$2,232

$122

'

'

'

'

'

'

'

Estimated fair value of property and equipment acquired

'

'

'

'

'

842

518

'

'

'

'

'

'

48

'

'

'

'

'

1,296

'

'

'

6,100

5,864

'

'

'

'

'

'

'

'

952

'

Estimated fair value of intangibles

'

'

'

'

'

'

'

'

12

'

'

'

'

'

'

64

40

'

'

'

170

'

'

'

'

'

'

'

1,777

'

'

'

'

'

204

Total assets

'

'

'

4,224

'

'

'

'

'

'

'

'

257

'

'

'

'

'

1,466

'

'

28,984

'

'

'

'

'

'

'

'

'

'

1,156

'

'

Estimated fair value of liabilities assumed

'

'

'

'

'

'

'

'

'

374

2,780

24

'

'

'

'

'

105

'

'

'

'

'

'

'

'

'

'

'

3,746

3,458

2,232

'

'

'

Total liabilities

'

'

'

3,178

'

'

'

'

'

'

'

'

105

'

'

'

'

'

'

'

'

9,436

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of net assets acquired

'

'

'

1,046

'

'

'

'

'

'

'

'

152

'

'

'

'

'

1,466

'

'

19,548

'

'

'

'

'

'

'

'

'

'

1,156

'

'

Consideration paid - cash

'

'

'

924

'

'

'

'

'

'

'

'

850

'

'

'

'

'

2,300

'

'

20,000

'

'

'

'

'

'

'

'

'

'

2,250

'

'

Consideration paid - units

'

'

'

'

'

'

'

'

'

'

'

'

350

'

'

'

'

'

'

'

'

3,500

'

'

'

'

'

'

'

'

'

'

650

'

'

Fair value of debt assumed for non-compete agreements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

544

'

'

'

274

'

'

'

'

'

'

'

1,230

'

'

'

'

'

421

Total consideration paid

'

'

'

924

'

'

'

'

'

'

'

'

1,744

'

'

'

'

'

2,574

'

'

24,730

'

'

'

'

'

'

'

'

'

'

3,321

'

'

Gain on bargain purchase

2,530

122

'

122

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill from purchase

$48,034

$42,392

$32,145

'

'

'

'

'

'

'

'

'

$1,592

'

'

'

'

'

$1,108

'

'

$5,182

'

'

'

'

'

'

'

'

'

'

$2,165

'

'

Consolidated_Pro_Forma_Informa

Consolidated Pro Forma Information (Detail) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]	'	'	'
Revenue	$247,844	$252,270	$237,228
Net loss	($21,712)	($994)	($9,705)
Net loss per limited partner unit (basic and diluted)	($1.02)	($0.05)	($0.50)

Final_Assessment_of_Fair_Value2

Final Assessment of Fair Value of Net Assets Acquired, Purchase Price and Resulting Gain From Second, Third and Fourth Quarter of Twenty Eleven (Detail) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2011

Mar. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Mar. 31, 2011

Sep. 30, 2011

Dec. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Mar. 31, 2011

Jun. 30, 2011

Sep. 30, 2011

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2011

Sep. 30, 2011

In Thousands, unless otherwise specified

North Carolina

Missouri

Virginia

Puerto Rico

Tennessee

Mississippi

Accounts receivable

Accounts receivable

Accounts receivable

Accounts receivable

Accounts receivable

Accounts receivable

Cemetery property

Cemetery property

Cemetery property

Cemetery property

Cemetery property

Cemetery property

Property and equipment

Property and equipment

Property and equipment

Property and equipment

Property and equipment

Property and equipment

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Other assets

Other assets

Other assets

Deferred margin

Deferred margin

Deferred margin

Deferred margin

Deferred margin

Deferred margin

Merchandise Liabilities Noncurrent

Merchandise Liabilities Noncurrent

Merchandise Liabilities Noncurrent

Merchandise Liabilities Noncurrent

Merchandise Liabilities Noncurrent

Merchandise Liabilities Noncurrent

Deferred tax liability

Deferred tax liability

Deferred tax liability

Deferred tax liability

Deferred tax liability

Perpetual care trust corpus

Perpetual care trust corpus

Perpetual care trust corpus

Perpetual care trust corpus

Perpetual care trust corpus

Perpetual care trust corpus

Noncompete Agreements

North Carolina

Missouri

Virginia

Puerto Rico

Tennessee

Mississippi

North Carolina

Missouri

Virginia

Puerto Rico

Tennessee

Mississippi

North Carolina

Missouri

Virginia

Puerto Rico

Tennessee

Mississippi

North Carolina

North Carolina

Missouri

Missouri

Virginia

Virginia

Puerto Rico

Tennessee

Tennessee

Mississippi

Mississippi

North Carolina

Virginia

Tennessee

North Carolina

Missouri

Virginia

Puerto Rico

Tennessee

Mississippi

North Carolina

Missouri

Virginia

Puerto Rico

Tennessee

Mississippi

North Carolina

Missouri

Virginia

Puerto Rico

Mississippi

North Carolina

Missouri

Virginia

Puerto Rico

Tennessee

Mississippi

Virginia

Merchandise Trusts

Perpetual care trusts

Merchandise Trusts

Perpetual care trusts

Merchandise Trusts

Perpetual care trusts

Perpetual care trusts

Merchandise Trusts

Perpetual care trusts

Merchandise Trusts

Perpetual care trusts

Perpetual care trusts

Perpetual care trusts

Perpetual care trusts

Perpetual care trusts

Perpetual care trusts

Perpetual care trusts

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of assets acquired

'

'

'

'

'

'

'

'

'

$97

$94

$20

$4,600

$126

$66

'

'

'

'

'

'

'

'

'

'

'

'

$880

$344

$2,627

$1,190

$562

$904

$981

$10,122

$4,373

$1,264

$524

$100

$160

$3,862

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of property and equipment acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,710

880

2,243

4,666

1,096

1,331

332

1,812

159

4,124

2,257

488

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total assets

'

'

'

3,463

6,603

4,048

14,371

21,836

3,673

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of liabilities assumed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

795

1,302

360

5,017

12,638

832

734

1,648

337

4,632

11,666

965

64

461

762

766

268

344

1,190

904

981

4,373

524

'

Total liabilities

'

'

'

1,937

4,601

2,363

11,396

28,677

2,589

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of net assets (liabilities) acquired

'

'

'

1,526

2,002

1,685

2,975

-6,841

1,084

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consideration paid - cash

'

'

'

1,700

2,150

1,850

4,600

4,500

1,342

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of debt assumed for non-compete agreements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

280

Total consideration paid

'

'

'

1,700

2,150

2,130

4,600

4,500

1,342

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill from purchase

$48,034

$42,392

$32,145

$174

$148

$445

$1,625

$11,341

$258

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fixed_Rent_for_Cemeteries_Deta

Fixed Rent for Cemeteries (Detail) (USD $)	1 Months Ended
	Sep. 26, 2013
Lease Years 1-5	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Fixed rent for cemeteries, per lease year	$0
Lease Years 6-20	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Fixed rent for cemeteries, per lease year	1,000,000
Lease Years 21-25	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Fixed rent for cemeteries, per lease year	1,200,000
Lease Years 26- 35	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Fixed rent for cemeteries, per lease year	1,500,000
Lease Years 36-60	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Fixed rent for cemeteries, per lease year	$0
Minimum | Lease Years 1-5	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	1
Minimum | Lease Years 6-20	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	6
Minimum | Lease Years 21-25	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	21
Minimum | Lease Years 26- 35	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	26
Minimum | Lease Years 36-60	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	36
Maximum | Lease Years 1-5	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	5
Maximum | Lease Years 6-20	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	20
Maximum | Lease Years 21-25	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	25
Maximum | Lease Years 26- 35	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	35
Maximum | Lease Years 36-60	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	60

Segment_Information_Additional

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013
	Segment
Segment Reporting Disclosure [Line Items]	'
Number of distinct reportable segments	5
Pre-need sales revenue recognition, percentage of sales price collected	10.00%
Cemetery	'
Segment Reporting Disclosure [Line Items]	'
Number of distinct reportable segments	3

Segment_Information_Detail

Segment Information (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	$63,068	$61,539	$62,422	$59,612	$59,314	$62,197	$61,508	$59,587	$246,641	$242,606	$228,388
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Selling	'	'	'	'	'	'	'	'	47,832	46,878	45,291
General and administrative	'	'	'	'	'	'	'	'	31,873	28,928	29,544
Corporate overhead	'	'	'	'	'	'	'	'	28,875	28,169	23,766
Depreciation and amortization	'	'	'	'	'	'	'	'	9,548	9,431	8,534
Funeral home	'	'	'	'	'	'	'	'	35,654	28,725	23,554
Acquisition related costs, net of recoveries	'	'	'	'	'	'	'	'	1,051	3,123	4,604
Total costs and expenses	'	'	'	'	'	'	'	'	240,258	228,765	218,553
Operating profit	'	'	'	'	'	'	'	'	6,383	13,841	9,835
Total assets	1,473,329	'	'	'	1,343,725	'	'	'	1,473,329	1,343,725	1,248,758
Long lived asset additions	'	'	'	'	'	'	'	'	26,414	31,447	34,324
Goodwill	48,034	'	'	'	42,392	'	'	'	48,034	42,392	32,145
Cemetery	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Cost of sales	'	'	'	'	'	'	'	'	27,859	28,101	26,115
Cemetery	'	'	'	'	'	'	'	'	57,566	55,410	57,145
Cemetery | Sales	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	125,052	129,983	123,790
Cemetery | Service and other	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	76,634	76,944	74,194
Funeral Homes Property	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	44,955	35,679	30,404
Cemetery property	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Amortization of cemetery property	'	'	'	'	'	'	'	'	7,347	7,880	6,592
Cemetery Operations South East	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	134,046	129,212	113,756
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Selling	'	'	'	'	'	'	'	'	30,760	29,032	27,457
General and administrative	'	'	'	'	'	'	'	'	16,717	15,206	13,820
Depreciation and amortization	'	'	'	'	'	'	'	'	2,332	2,164	1,653
Total costs and expenses	'	'	'	'	'	'	'	'	95,726	91,239	82,673
Operating profit	'	'	'	'	'	'	'	'	38,320	37,973	31,083
Total assets	567,999	'	'	'	519,918	'	'	'	567,999	519,918	472,105
Long lived asset additions	'	'	'	'	'	'	'	'	9,418	12,832	13,883
Goodwill	6,174	'	'	'	6,174	'	'	'	6,174	6,174	5,734
Cemetery Operations South East | Cemetery	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Cost of sales	'	'	'	'	'	'	'	'	19,422	19,358	16,653
Cemetery	'	'	'	'	'	'	'	'	26,495	25,479	23,090
Cemetery Operations South East | Cemetery | Sales	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	93,085	91,682	80,485
Cemetery Operations South East | Cemetery | Service and other	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	40,961	37,530	33,271
Cemetery Operations South East | Cemetery property	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Amortization of cemetery property	'	'	'	'	'	'	'	'	4,234	4,346	3,483
Cemetery Operations North East	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	63,110	60,357	57,263
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Selling	'	'	'	'	'	'	'	'	13,140	12,251	11,468
General and administrative	'	'	'	'	'	'	'	'	6,484	6,072	6,411
Depreciation and amortization	'	'	'	'	'	'	'	'	900	900	891
Total costs and expenses	'	'	'	'	'	'	'	'	43,283	40,620	39,943
Operating profit	'	'	'	'	'	'	'	'	19,827	19,737	17,320
Total assets	312,492	'	'	'	299,166	'	'	'	312,492	299,166	284,765
Long lived asset additions	'	'	'	'	'	'	'	'	2,121	3,594	1,823
Cemetery Operations North East | Cemetery	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Cost of sales	'	'	'	'	'	'	'	'	8,144	7,704	7,140
Cemetery	'	'	'	'	'	'	'	'	14,615	13,693	14,033
Cemetery Operations North East | Cemetery | Sales	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	36,537	34,807	32,894
Cemetery Operations North East | Cemetery | Service and other	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	26,573	25,550	24,369
Cemetery Operations North East | Cemetery property	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Amortization of cemetery property	'	'	'	'	'	'	'	'	2,483	2,394	2,185
Cemetery Operations West	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	78,636	68,766	78,458
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Selling	'	'	'	'	'	'	'	'	13,910	12,490	14,029
General and administrative	'	'	'	'	'	'	'	'	8,672	7,648	9,314
Depreciation and amortization	'	'	'	'	'	'	'	'	2,104	2,316	2,266
Total costs and expenses	'	'	'	'	'	'	'	'	48,958	45,437	52,992
Operating profit	'	'	'	'	'	'	'	'	29,678	23,329	25,466
Total assets	429,799	'	'	'	394,685	'	'	'	429,799	394,685	383,696
Long lived asset additions	'	'	'	'	'	'	'	'	3,767	4,757	7,816
Goodwill	11,948	'	'	'	11,948	'	'	'	11,948	11,948	11,948
Cemetery Operations West | Cemetery	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Cost of sales	'	'	'	'	'	'	'	'	7,816	6,745	7,361
Cemetery	'	'	'	'	'	'	'	'	16,456	16,238	20,022
Cemetery Operations West | Cemetery | Sales	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	43,426	39,590	46,961
Cemetery Operations West | Cemetery | Service and other	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	35,210	29,176	31,497
Cemetery Operations West | Cemetery property	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Amortization of cemetery property	'	'	'	'	'	'	'	'	1,202	1,048	1,005
Funeral Home	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	50,808	37,988	31,163
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Depreciation and amortization	'	'	'	'	'	'	'	'	3,036	2,509	1,597
Funeral home	'	'	'	'	'	'	'	'	36,319	28,977	23,554
Total costs and expenses	'	'	'	'	'	'	'	'	39,355	31,486	25,151
Operating profit	'	'	'	'	'	'	'	'	11,453	6,502	6,012
Total assets	134,218	'	'	'	107,059	'	'	'	134,218	107,059	78,763
Long lived asset additions	'	'	'	'	'	'	'	'	9,637	9,415	10,214
Goodwill	29,912	'	'	'	24,270	'	'	'	29,912	24,270	14,463
Funeral Home | Funeral Homes Property	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	50,808	37,988	31,163
Corporate	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Selling	'	'	'	'	'	'	'	'	972	868	830
General and administrative	'	'	'	'	'	'	'	'	'	2	2
Corporate overhead	'	'	'	'	'	'	'	'	28,875	28,169	23,766
Depreciation and amortization	'	'	'	'	'	'	'	'	1,176	1,542	2,127
Acquisition related costs, net of recoveries	'	'	'	'	'	'	'	'	1,051	3,123	4,604
Total costs and expenses	'	'	'	'	'	'	'	'	32,074	33,704	31,329
Operating profit	'	'	'	'	'	'	'	'	-32,074	-33,704	-31,329
Total assets	28,821	'	'	'	22,897	'	'	'	28,821	22,897	29,429
Long lived asset additions	'	'	'	'	'	'	'	'	1,471	849	588
Adjustment	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	-79,959	-53,717	-52,252
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Selling	'	'	'	'	'	'	'	'	-10,950	-7,763	-8,493
General and administrative	'	'	'	'	'	'	'	'	'	'	-3
Funeral home	'	'	'	'	'	'	'	'	-665	-252	'
Total costs and expenses	'	'	'	'	'	'	'	'	-19,138	-13,721	-13,535
Operating profit	'	'	'	'	'	'	'	'	-60,821	-39,996	-38,717
Adjustment | Cemetery	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Cost of sales	'	'	'	'	'	'	'	'	-7,523	-5,706	-5,039
Adjustment | Cemetery | Sales	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	-47,996	-36,096	-36,550
Adjustment | Cemetery | Service and other	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	-26,110	-15,312	-14,943
Adjustment | Funeral Homes Property	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	-5,853	-2,309	-759
Adjustment | Cemetery property	'	'	'	'	'	'	'	'	'	'	'
Costs and expenses	'	'	'	'	'	'	'	'	'	'	'
Amortization of cemetery property	'	'	'	'	'	'	'	'	($572)	$92	($81)

Assets_and_Liabilities_Measure

Assets and Liabilities Measured at Fair Value (Detail) (Variable Interest Entity, Primary Beneficiary, USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Merchandise Trusts	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	$431,556	$375,973
Merchandise Trusts | Short-term investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	46,518	27,890
Merchandise Trusts | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	16,495	13,031
Merchandise Trusts | Fixed maturities | Corporate debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	9,171	8,714
Merchandise Trusts | Fixed maturities | Other debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	7,324	4,317
Merchandise Trusts | Mutual funds - debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	111,333	107,921
Merchandise Trusts | Mutual funds - equity securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	157,530	145,070
Merchandise Trusts | Mutual funds - equity securities | real estate sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	49,103	51,986
Merchandise Trusts | Mutual funds - equity securities | energy sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	'	5,666
Merchandise Trusts | Mutual funds - equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	36,193	29,336
Merchandise Trusts | Mutual funds - equity securities | Other	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	72,234	58,082
Merchandise Trusts | Equity securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	85,695	67,407
Merchandise Trusts | Equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	57,258	42,410
Merchandise Trusts | Equity securities | Preferred Real Estate Investment Trust	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	'	563
Merchandise Trusts | Equity securities | Global Equity Securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	28,437	24,434
Merchandise Trusts | Other invested assets	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	5,723	7,097
Merchandise Trusts | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	423,294	368,416
Merchandise Trusts | Level 1 | Short-term investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	46,518	27,890
Merchandise Trusts | Level 1 | Mutual funds - debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	111,333	107,921
Merchandise Trusts | Level 1 | Mutual funds - equity securities | real estate sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	49,103	51,986
Merchandise Trusts | Level 1 | Mutual funds - equity securities | energy sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	'	5,666
Merchandise Trusts | Level 1 | Mutual funds - equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	36,193	29,336
Merchandise Trusts | Level 1 | Mutual funds - equity securities | Other	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	72,234	58,082
Merchandise Trusts | Level 1 | Equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	57,258	42,410
Merchandise Trusts | Level 1 | Equity securities | Preferred Real Estate Investment Trust	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	'	563
Merchandise Trusts | Level 1 | Equity securities | Global Equity Securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	28,437	24,434
Merchandise Trusts | Level 1 | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	401,076	348,288
Merchandise Trusts | Level 2 | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	16,495	13,031
Merchandise Trusts | Level 2 | Fixed maturities | Corporate debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	9,171	8,714
Merchandise Trusts | Level 2 | Fixed maturities | Other debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	7,324	4,317
Merchandise Trusts | Level 2 | Other invested assets	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	5,723	7,097
Merchandise Trusts | Level 2 | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	22,218	20,128
Perpetual care trusts	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	311,771	282,313
Perpetual care trusts | Short-term investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	16,686	21,419
Perpetual care trusts | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	25,253	24,174
Perpetual care trusts | Fixed maturities | U.S. Government and federal agency	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	372	512
Perpetual care trusts | Fixed maturities | Corporate debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	24,510	23,291
Perpetual care trusts | Fixed maturities | Other debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	371	371
Perpetual care trusts | Mutual funds - debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	116,013	107,188
Perpetual care trusts | Mutual funds - equity securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	115,593	99,212
Perpetual care trusts | Mutual funds - equity securities | real estate sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	40,763	42,365
Perpetual care trusts | Mutual funds - equity securities | energy sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	14,761	13,061
Perpetual care trusts | Mutual funds - equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	46,817	34,805
Perpetual care trusts | Mutual funds - equity securities | Other	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	13,252	8,981
Perpetual care trusts | Equity securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	37,844	29,905
Perpetual care trusts | Equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	36,925	28,693
Perpetual care trusts | Equity securities | Preferred Real Estate Investment Trust	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	'	486
Perpetual care trusts | Equity securities | Global Equity Securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	919	726
Perpetual care trusts | Other invested assets	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	382	415
Perpetual care trusts | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	311,771	282,313
Perpetual care trusts | Level 1 | Short-term investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	16,686	21,419
Perpetual care trusts | Level 1 | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	372	512
Perpetual care trusts | Level 1 | Fixed maturities | U.S. Government and federal agency	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	372	512
Perpetual care trusts | Level 1 | Mutual funds - debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	116,013	107,188
Perpetual care trusts | Level 1 | Mutual funds - equity securities | real estate sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	40,763	42,365
Perpetual care trusts | Level 1 | Mutual funds - equity securities | energy sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	14,761	13,061
Perpetual care trusts | Level 1 | Mutual funds - equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	46,817	34,805
Perpetual care trusts | Level 1 | Mutual funds - equity securities | Other	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	13,252	8,981
Perpetual care trusts | Level 1 | Equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	36,925	28,693
Perpetual care trusts | Level 1 | Equity securities | Preferred Real Estate Investment Trust	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	'	486
Perpetual care trusts | Level 1 | Equity securities | Global Equity Securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	919	726
Perpetual care trusts | Level 1 | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	286,508	258,236
Perpetual care trusts | Level 2 | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	24,881	23,662
Perpetual care trusts | Level 2 | Fixed maturities | Corporate debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	24,510	23,291
Perpetual care trusts | Level 2 | Fixed maturities | Other debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	371	371
Perpetual care trusts | Level 2 | Other invested assets	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	382	415
Perpetual care trusts | Level 2 | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	$25,263	$24,077

Recovered_Sheet6

Quarterly Results of Operations (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Quarterly Financial Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Revenues	$63,068	$61,539	$62,422	$59,612	$59,314	$62,197	$61,508	$59,587	$246,641	$242,606	$228,388
Net income (loss)	-3,539	-1,484	-11,809	-2,200	-3,935	1,061	-2,169	2,030	-19,032	-3,013	-9,715
General partner's interest in net income (loss) for the period	-66	-26	-218	-40	-79	21	-43	41	-350	-60	-194
Limited partners' interest in net income (loss) for the period	($3,473)	($1,458)	($11,591)	($2,160)	($3,856)	$1,040	($2,126)	$1,989	($18,682)	($2,953)	($9,521)
Net income (loss) per limited partner unit	'	'	'	'	'	'	'	'	'	'	'
Basic and diluted	($0.16)	($0.07)	($0.54)	($0.11)	'	'	'	'	'	'	'
Basic	'	'	'	'	($0.20)	$0.05	($0.11)	$0.10	'	'	'
Diluted	'	'	'	'	($0.20)	$0.05	($0.11)	$0.10	'	'	'

Partners_Capital_Additional_In

Partners' Capital - Additional Information (Detail) (USD $)	1 Months Ended		12 Months Ended
	Mar. 26, 2013	Feb. 28, 2011	Dec. 31, 2013	Dec. 31, 2011	Feb. 09, 2011
Limited Partners' Capital Account [Line Items]	'	'	'	'	'
Public offering, common units sold	1,610,000	3,756,155	'	'	'
Public offering, price per unit	$25.35	$29.25	'	'	'
Public offering, net proceeds	$38,400,000	$105,600,000	'	'	'
Option offered to cover over-allotments, maximum common units available to purchase	'	'	'	'	731,155
Percentage of ownership interest after Public Offering and Over Allotment Option	'	'	'	'	19.40%
Public offering, gross proceeds	'	$109,900,000	$38,377,000	$103,207,000	'
Minimum	'	'	'	'	'
Limited Partners' Capital Account [Line Items]	'	'	'	'	'
Partnership agreement restricts, voting rights of unitholders	'	'	20.00%	'	'
Selling Unit Holders	'	'	'	'	'
Limited Partners' Capital Account [Line Items]	'	'	'	'	'
Public offering, common units sold	'	1,849,366	'	'	'

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (USD $)	1 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 26, 2013	Feb. 28, 2011	Feb. 27, 2014
			Subsequent Event
Subsequent Event [Line Items]	'	'	'
Public offering, common units sold	1,610,000	3,756,155	2,300,000
Public offering, price per unit	$25.35	$29.25	$24.45
Public offering, net proceeds	$38.40	$105.60	$53.10