StoneMor 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 31, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'STON	'
Entity Registrant Name	'STONEMOR PARTNERS LP	'
Entity Central Index Key	'0001286131	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	29,132,874

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheet (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$22,175	$12,175
Accounts receivable, net of allowance	55,463	55,415
Prepaid expenses	6,535	3,622
Other current assets	23,784	22,667
Total current assets	107,957	93,879
Long-term accounts receivable, net of allowance	86,478	78,367
Cemetery property	341,178	316,469
Property and equipment, net of accumulated depreciation	100,746	85,007
Merchandise trusts, restricted, at fair value	491,641	431,556
Perpetual care trusts, restricted, at fair value	348,950	311,771
Deferred financing costs, net of accumulated amortization	7,124	8,308
Deferred selling and obtaining costs	94,853	87,998
Deferred tax assets	42	42
Goodwill	57,128	48,737
Intangible assets	67,945	9,655
Other assets	5,161	2,554
Total assets	1,709,203	1,474,343
Current liabilities:	'	'
Accounts payable and accrued liabilities	40,831	37,269
Accrued interest	4,944	1,512
Current portion, long-term debt	3,373	2,916
Total current liabilities	49,148	41,697
Other long-term liabilities	1,342	1,527
Obligation for lease and management agreements, net	8,594	'
Long-term debt	265,831	289,016
Deferred cemetery revenues, net	634,805	579,993
Deferred tax liabilities	13,106	12,407
Merchandise liability	153,511	130,412
Perpetual care trust corpus	348,950	311,771
Total liabilities	1,475,287	1,366,823
Commitments and contingencies	'	'
Partners' capital (deficit)	'	'
General partner deficit	-4,132	-2,137
Common partners, 29,132 and 21,377 units outstanding as of September 30, 2014 and December 31, 2013, respectively	238,048	109,657
Total partners' capital	233,916	107,520
Total liabilities and partners' capital	$1,709,203	$1,474,343

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheet (Parenthetical)	Sep. 30, 2014	Dec. 31, 2013
Common partners units, outstanding	29,131,835	21,377,102

Condensed_Consolidated_Stateme

Condensed Consolidated Statement of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:	'	'	'	'
Total revenues	$78,174	$61,539	$214,094	$183,573
Costs and expenses:	'	'	'	'
Selling expense	16,494	11,692	42,544	35,134
General and administrative expense	9,808	7,902	26,333	23,382
Corporate overhead	8,392	7,997	22,394	21,657
Depreciation and amortization	3,112	2,378	7,993	7,159
Acquisition related costs, net of recoveries	451	243	2,040	901
Total cost and expenses	75,754	60,802	203,147	179,118
Operating profit	2,420	737	10,947	4,455
Gain on sale of funeral home	244	'	244	'
Gain on acquisition	'	2,530	412	2,530
Gain on settlement agreement, net	'	'	888	12,261
Gain on sale of other assets	'	'	'	155
Loss on early extinguishment of debt	'	'	'	21,595
Interest expense	5,268	5,193	15,990	15,788
Net loss before income taxes	-2,604	-1,926	-3,499	-17,982
Income tax expense (benefit)	664	-442	-522	-2,489
Net loss	-3,268	-1,484	-2,977	-15,493
General partner's interest in net loss for the period	-44	-26	-49	-284
Limited partners' interest in net loss for the period	-3,224	-1,458	-2,928	-15,209
Net loss per limited partner unit (basic and diluted)	($0.11)	($0.07)	($0.11)	($0.73)
Weighted average number of limited partners' units outstanding - basic and diluted	29,018	21,351	25,712	20,814
Distributions declared per unit	$0.61	$0.60	$1.81	$1.78
Cemetery	'	'	'	'
Revenues:	'	'	'	'
Merchandise	37,812	28,265	98,452	83,586
Services	14,971	11,051	37,760	33,422
Investment and other	13,152	11,850	42,418	34,098
Costs and expenses:	'	'	'	'
Perpetual care	1,898	1,418	5,110	4,199
Merchandise	7,164	5,684	20,106	16,905
Cemetery expense	18,076	14,507	47,546	42,700
Funeral Home	'	'	'	'
Revenues:	'	'	'	'
Merchandise	4,752	4,266	14,770	13,736
Services	7,487	6,107	20,694	18,731
Costs and expenses:	'	'	'	'
Perpetual care	5,522	4,914	15,023	14,239
Merchandise	1,441	1,573	4,691	4,798
Other	$3,396	$2,494	$9,367	$8,044

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Operations (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Corporate overhead, unit-based compensation	$265	$348	$802	$1,038

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Partners' Capital (Deficit) (USD $)	Total	Common Unit Holders	General Partner
In Thousands
Beginning Balance at Dec. 31, 2013	$107,520	$109,657	($2,137)
Proceeds from public offerings	120,345	120,345	'
Issuance of common units	54,899	54,899	'
Compensation related to units awards	802	802	'
Net loss	-2,977	-2,928	-49
Cash distributions	-45,297	-43,351	-1,946
Unit distributions	-1,376	-1,376	'
Ending Balance at Sep. 30, 2014	$233,916	$238,048	($4,132)

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
Operating activities:	'	'
Net loss	($2,977)	($15,493)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Cost of lots sold	7,181	6,047
Depreciation and amortization	7,993	7,159
Unit-based compensation	802	1,038
Accretion of debt discounts	2,127	1,676
Gain on acquisition	-412	-2,530
Gain on sale of other assets	'	-155
Gain on sale of funeral home	-244	'
Loss on early extinguishment of debt	'	21,595
Changes in assets and liabilities that provided (used) cash:	'	'
Accounts receivable	-2,958	-2,148
Allowance for doubtful accounts	2,647	-1,163
Merchandise trust fund	-26,547	-23,711
Prepaid expenses	-2,913	-1,926
Other current assets	-1,019	-3,906
Other assets	-1,397	3,573
Accounts payable and accrued and other liabilities	7,382	8,340
Deferred selling and obtaining costs	-6,855	-8,884
Deferred cemetery revenue	45,475	51,181
Deferred taxes (net)	-1,254	-3,260
Merchandise liability	-3,793	-537
Net cash provided by operating activities	23,238	36,896
Investing activities:	'	'
Cash paid for cemetery property	-4,692	-4,210
Purchase of subsidiaries	-54,000	-14,100
Consideration for lease and management agreements	-53,000	'
Cash paid for property and equipment	-6,430	-5,366
Proceeds from divestiture of funeral home	297	'
Proceeds from sales of other assets	'	155
Net cash used in investing activities	-117,825	-23,521
Financing activities:	'	'
Cash distributions	-45,297	-38,653
Additional borrowings on long-term debt	63,365	237,002
Repayments of long-term debt	-86,788	-218,036
Proceeds from public offerings	120,345	38,377
Proceeds from issuance of common units	53,237	'
Fees paid related to early extinguishment of debt	'	-14,920
Cost of financing activities	-275	-5,107
Net cash provided by (used in) financing activities	104,587	-1,337
Net increase in cash and cash equivalents	10,000	12,038
Cash and cash equivalents - Beginning of period	12,175	7,946
Cash and cash equivalents - End of period	22,175	19,984
Supplemental disclosure of cash flow information:	'	'
Cash paid during the period for interest	10,303	10,756
Cash paid during the period for income taxes	3,536	3,315
Non-cash investing and financing activities:	'	'
Acquisition of assets by financing	251	107
Issuance of limited partner units for cemetery acquisition	'	3,718
Acquisition of asset by assumption of directly related liability	$8,368	$3,924

NATURE_OF_OPERATIONS_BASIS_OF_

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
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 September 30, 2014, the Partnership operated 303 cemeteries in 27 states and Puerto Rico, of which 272 are owned and 31 are operated under management or operating agreements. The Partnership also owned and operated 98 funeral homes in 19 states and Puerto Rico.
	Basis of Presentation
	The unaudited condensed consolidated financial statements included in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All interim financial data is unaudited. However, in the opinion of management, the interim financial data as of September 30, 2014 and for the three and nine months ended September 30, 2014 and 2013 includes all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods. The results of operations for interim periods are not necessarily indicative of the results of operations to be expected for a full year. The December 31, 2013 condensed consolidated balance sheet data was derived from audited financial statements included in the Company’s 2013 Annual Report on Form 10-K (“2013 Form 10-K”) and has been adjusted to include the effects of retrospective adjustments resulting from the Company’s 2013 first quarter acquisition, but does not include all disclosures required by GAAP, which are presented in the Company’s 2013 Form 10-K.
	The Company’s presentation of its intangible assets within its consolidated balance sheet has changed. These assets were previously presented within the “Other assets” caption and are now presented as the separate caption, “Intangible assets.” The change in presentation is due to the recording of an intangible asset resulting from the transaction closed with the Archdiocese of Philadelphia in the second quarter of 2014. Refer to Note 13 for a detailed discussion on this transaction. This change in presentation has no effect on any other previously reported amounts, including “Total assets.”
	Principles of Consolidation
	The unaudited condensed 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 31 cemeteries under long-term lease, 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 Company operates 15 cemeteries under long-term lease, operating or management agreements that do not qualify as acquisitions for accounting purposes, including 13 cemeteries related to the transaction with the Archdiocese of Philadelphia that closed in the second quarter of 2014. 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 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 lease, operating or management 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.
	New Accounting Pronouncements
	In the second quarter of 2014, the Financial Accounting Standards Board issued Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which supersedes the revenue recognition requirements in “Topic 605—Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendments are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The Company is currently in the process of evaluating the impact of this update.
	Use of Estimates
	Preparation of these unaudited condensed 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 unaudited condensed 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 unaudited condensed 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, assets and liabilities obtained via business combinations and income taxes. Deferred sales revenue, deferred margin and deferred merchandise trust investment earnings are included in deferred cemetery revenues, net, on the unaudited condensed consolidated balance sheet.

LONGTERM_ACCOUNTS_RECEIVABLE_N

LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	9 Months Ended
	Sep. 30, 2014
LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	'
	2	LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE
	Long-term accounts receivable, net, consists of the following:
			As of
			September 30,			December 31,
			2014			2013
			(in thousands)
	Customer receivables		$	185,724		$	174,062
	Unearned finance income			(20,038	)		(20,005	)
	Allowance for contract cancellations			(23,745	)		(20,275	)
				141,941			133,782
	Less: current portion, net of allowance			55,463			55,415
	Long-term portion, net of allowance		$	86,478		$	78,367
	Activity in the allowance for contract cancellations is as follows:
			For the nine months ended September 30,
			2014			2013
			(in thousands)
	Balance—Beginning of period		$	20,275		$	17,933
	Provision for cancellations			17,080			14,791
	Charge-offs—net			(13,610	)		(12,964	)
	Balance—End of period		$	23,745		$	19,760

CEMETERY_PROPERTY

CEMETERY PROPERTY	9 Months Ended
	Sep. 30, 2014
CEMETERY PROPERTY	'
	3	CEMETERY PROPERTY
	Cemetery property consists of the following:
			As of
			September 30,		December 31,
			2014		2013
			(in thousands)
	Developed land		$	78,914	$	72,458
	Undeveloped land			172,530		163,997
	Mausoleum crypts and lawn crypts			79,706		70,216
	Other land			10,028		9,798
	Total		$	341,178	$	316,469

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2014
PROPERTY AND EQUIPMENT	'
	4	PROPERTY AND EQUIPMENT
	Major classes of property and equipment follow:
			As of
			September 30,			December 31,
			2014			2013
			(in thousands)
	Building and improvements		$	106,829		$	91,575
	Furniture and equipment			48,490			44,828
				155,319			136,403
	Less: accumulated depreciation			(54,573	)		(51,396	)
	Property and equipment—net		$	100,746		$	85,007
	Depreciation expense was $2.5 million and $6.5 million for the three and nine months ended September 30, 2014, respectively, as compared to $2.0 million and $5.6 million during the same periods last year.

MERCHANDISE_TRUSTS

MERCHANDISE TRUSTS	9 Months Ended
	Sep. 30, 2014
MERCHANDISE TRUSTS	'
	5	MERCHANDISE TRUSTS
	At September 30, 2014, 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 primarily in securities that are currently paying dividends or distributions. These investments include Master Limited Partnerships and global equity securities;
		•		Fixed maturity debt securities issued by various corporate entities;
		•		Fixed maturity debt securities issued by U.S. states and local government agencies; and
		•		Assets acquired related to the second quarter 2014 acquisition of twelve cemeteries and nine funeral homes from Service Corporation International (“SCI”) (see Note 13). According to the terms of the agreement, SCI was required to liquidate the holdings of the related trusts upon closing and forward the proceeds to the Company as soon as practicable. As of September 30, 2014, the Company had not received some of these amounts. Accordingly, the assets not received are shown in a single line item in the disclosures below as “Assets acquired via acquisition” and the cost basis and fair value of such assets are based upon preliminary estimates that the Company is required to make in accordance with Accounting Topic 805.
	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 $8.1 million and $8.3 million of investments held in trust by the West Virginia Funeral Directors Association at September 30, 2014 and December 31, 2013, 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 merchandise trusts at September 30, 2014 and December 31, 2013 were as follows:
	As of September 30, 2014		Cost		Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses
			(in thousands)
	Short-term investments		$	51,328	$	—		$	—		$	51,328
	Fixed maturities:
	U.S. State and local government agency			75		—			—			75
	Corporate debt securities			9,438		27			(245	)		9,220
	Other debt securities			7,153		—			(8	)		7,145
	Total fixed maturities			16,666		27			(253	)		16,440
	Mutual funds - debt securities			132,090		973			(4,763	)		128,300
	Mutual funds - equity securities			168,644		13,846			(721	)		181,769
	Equity securities			86,649		5,392			(1,536	)		90,505
	Other invested assets			5,460		—			(220	)		5,240
	Total managed investments		$	460,837	$	20,238		$	(7,493	)	$	473,582
	Assets acquired via acquisition			9,933		—			—			9,933
	West Virginia Trust Receivable			8,126		—			—			8,126
	Total		$	478,896	$	20,238		$	(7,493	)	$	491,641
	As of December 31, 2013		Cost		Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses
			(in thousands)
	Short-term investments		$	46,518	$	—		$	—		$	46,518
	Fixed maturities:
	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
	The contractual maturities of debt securities as of September 30, 2014 were as follows:
	As of September 30, 2014		Less than		1 year through			6 years through			More than
			1 year		5 years			10 years			10 years
			(in thousands)
	U.S. State and local government agency		$	75	$	—		$	—		$	—
	Corporate debt securities			18		4,309			4,871			22
	Other debt securities			891		6,254			—			—
	Total fixed maturities		$	984	$	10,563		$	4,871		$	22
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at September 30, 2014 and December 31, 2013 is presented below:
			Less than 12 months					12 Months or more					Total					Number of
			Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Securities in
	As of September 30, 2014		Value		Losses			Value			Losses		Value		Losses			Loss Position
			(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities		$	6,165	$	196		$	1,165		$	49	$	7,330	$	245			52
	Other debt securities			1,738		2			4,772			6		6,510		8			11
Total fixed maturities			7,903		198			5,937			55		13,840		253			63
Mutual funds - debt securities			20,466		340			87,823			4,423		108,289		4,763			32
Mutual funds - equity securities			6,443		335			4,337			386		10,780		721			16
Equity securities			24,415		1,013			3,174			523		27,589		1,536			108
Other invested assets			—		—			5,098			220		5,098		220			1
Total		$	59,227	$	1,886		$	106,369		$	5,607	$	165,596	$	7,493			220
		Less than 12 months					12 Months or more					Total					Number of
																	Securities in
As of December 31, 2013		Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Loss Position
		Value		Losses			Value			Losses		Value		Losses
		(in thousands, except number of securities data)
Fixed maturities:
Corporate debt securities		$	2,812	$	43		$	1,249		$	53	$	4,061	$	96			29
Other debt securities			5,329		8			995			4		6,324		12			14
Total fixed maturities			8,141		51			2,244			57		10,385		108			43
Mutual funds - debt securities			87,113		6,724			6,485			433		93,598		7,157			13
Mutual funds - equity securities			29,993		2,444			4,217			885		34,210		3,329			2
Equity securities			25,379		1,031			1,492			61		26,871		1,092			33
Other invested assets			2,266		86			—			—		2,266		86			1
Total		$	152,892	$	10,336		$	14,438		$	1,436	$	167,330	$	11,772			92
There were 220 and 92 securities in an unrealized loss position in merchandise trusts as of September 30, 2014 and December 31, 2013, respectively, of which 37 and 19, respectively, were in an unrealized loss position for more than twelve months. For all securities in an unrealized loss position, the Company evaluates the severity of the impairment and length of time that a security has been in a loss position and has concluded there is no other than temporary impairment. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities.
A reconciliation of the Company’s merchandise trust activities for the nine months ended September 30, 2014 is presented below:
Fair		Contributions		Distributions			Interest/			Capital		Realized		Taxes			Fees			Unrealized		Fair
Value at							Dividends			Gain		Gain/								Change in		Value at
12/31/13										Distributions		Loss								Fair Value		9/30/14
		(in thousands)
$431,556			67,190		(35,725	)		12,822			36		18,749		(2,521	)		(2,215	)		1,749	$	491,641
The Company made net contributions into the trusts of approximately $31.5 million during the nine months ended September 30, 2014. During the nine months ended September 30, 2014, purchases and sales of securities available for sale included in trust investments were approximately $342.2 million and $354.4 million, respectively. Contributions include $32.1 million of assets that were acquired through acquisitions during the nine months ended September 30, 2014.
Other-Than-Temporary Impairments of Trust Assets
During the nine months ended September 30, 2014, the Company determined that there were 2 securities with an aggregate cost basis of approximately $0.2 million and an aggregate fair value of approximately $0.1 million, resulting in an impairment of $0.1 million, wherein such impairment was considered to be other-than-temporary. During the three months ended September 30, 2013, the Company determined that there were 3 securities with an aggregate cost basis of approximately $1.2 million and an aggregate fair value of approximately $0.9 million, resulting in an impairment of $0.3 million, wherein such impairment was considered to be other-than-temporary. During the nine months ended September 30, 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. 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.
During the three months ended September 30, 2014, the Company determined that there were no other than temporary impairments to the investment portfolio in the merchandise trusts.

PERPETUAL_CARE_TRUSTS

PERPETUAL CARE TRUSTS	9 Months Ended
	Sep. 30, 2014
PERPETUAL CARE TRUSTS	'
	6	PERPETUAL CARE TRUSTS
	At September 30, 2014, 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 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 September 30, 2014 and December 31, 2013 were as follows:
	As of September 30, 2014		Cost		Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses
			(in thousands)
	Short-term investments		$	27,257	$	—		$	—		$	27,257
	Fixed maturities:
	U.S. Government and federal agency			100		17			—			117
	U.S. State and local government agency			57		—			—			57
	Corporate debt securities			24,693		213			(450	)		24,456
	Other debt securities			371		—			—			371
	Total fixed maturities			25,221		230			(450	)		25,001
	Mutual funds - debt securities			121,292		385			(3,165	)		118,512
	Mutual funds - equity securities			100,950		25,285			(136	)		126,099
	Equity securities			32,395		19,971			(285	)		52,081
	Total		$	307,115	$	45,871		$	(4,036	)	$	348,950
	As of December 31, 2013		Cost		Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses
			(in thousands)
	Short-term investments		$	16,686	$	—		$	—		$	16,686
	Fixed maturities:
	U.S. Government and federal agency			302		70			—			372
	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
	The contractual maturities of debt securities as of September 30, 2014 were as follows:
	As of September 30, 2014		Less than		1 year through			6 years through			More than
			1 year		5 years			10 years			10 years
			(in thousands)
	U.S. Government and federal agency		$	—	$	117		$	—		$	—
	U.S. State and local government agency			57		—			—			—
	Corporate debt securities			752		12,934			10,734			36
	Other debt securities			371		—			—			—
	Total fixed maturities		$	1,180	$	13,051		$	10,734		$	36
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at September 30, 2014 and December 31, 2013 held in perpetual care trusts is presented below:
			Less than 12 months					12 Months or more					Total					Number of
			Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Securities in
	As of September 30, 2014		Value		Losses			Value			Losses		Value		Losses			Loss Position
			(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities		$	12,494	$	338		$	2,974		$	112	$	15,468	$	450			69
	Total fixed maturities			12,494		338			2,974			112		15,468		450			69
	Mutual funds - debt securities			24,706		277			82,887			2,888		107,593		3,165			29
	Mutual funds - equity securities			7,197		64			1,230			72		8,427		136			7
	Equity securities			3,311		281			647			4		3,958		285			65
	Total		$	47,708	$	960		$	87,738		$	3,076	$	135,446	$	4,036			170
			Less than 12 months					12 Months or more					Total					Number of
Securities in
As of December 31, 2013		Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Loss Position
		Value		Losses			Value			Losses		Value		Losses
		(in thousands, except number of securities data)
Fixed maturities:
Corporate debt securities		$	5,664	$	93		$	3,122		$	115	$	8,786	$	208			29
Total fixed maturities			5,664		93			3,122			115		8,786		208			29
Mutual funds - debt securities			93,473		4,781			16,367			1,165		109,840		5,946			13
Mutual funds - equity securities			1,185		171			—			—		1,185		171			1
Equity securities			513		19			—			—		513		19			3
Total		$	100,835	$	5,064		$	19,489		$	1,280	$	120,324	$	6,344			46
There were 170 and 46 securities in an unrealized loss position in perpetual care trusts as of September 30, 2014 and December 31, 2013, respectively, of which 21 and 13, respectively, were in an unrealized loss position for more than twelve months. For all securities in an unrealized loss position, the Company evaluates the severity of the impairment and length of time that a security has been in a loss position and has concluded there is no other than temporary impairment. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities.
A reconciliation of the Company’s perpetual care trust activities for the nine months ended September 30, 2014 is presented below:
Fair		Contributions		Distributions			Interest/			Capital		Realized		Taxes			Fees			Unrealized		Fair
Value at							Dividends			Gain		Gain/								Change in		Value at
12/31/13										Distributions		Loss								Fair Value		9/30/14
(in thousands)
$311,771			25,440		(10,147	)		10,795			2		615		(347	)		(1,468	)		12,289	$	348,950
The Company made net contributions into the trusts of approximately $15.3 million during the nine months ended September 30, 2014. During the nine months ended September 30, 2014, purchases and sales of securities available for sale included in trust investments were approximately $124.1 million and $135.0 million, respectively. Contributions include $16.0 million of assets that were acquired through acquisitions during the nine months ended September 30, 2014.
Other-Than-Temporary Impairments of Trust Assets
During the nine months ended September 30, 2014, the Company determined that there were 2 securities with an aggregate cost basis of approximately $1.3 million and an aggregate fair value of approximately $0.8 million, resulting in an impairment of $0.5 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 trust corpus.
During the three months ended September 30, 2014 and during the three and nine months ended September 30, 2013, the Company determined that there were no other than temporary impairments to the investment portfolio in the perpetual care trusts.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2014
GOODWILL AND INTANGIBLE ASSETS	'
	7	GOODWILL AND INTANGIBLE ASSETS
	Goodwill
	Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired in acquisitions.
	A rollforward of goodwill by reportable segment is as follows:
			Cemeteries							Funeral
			Southeast		Northeast			West		Homes		Total
			(in thousands)
	Balance as of December 31, 2013		$	6,174	$	—		$	11,948	$	30,615	$	48,737
	Goodwill acquired from acquisitions during the nine months ended September 30, 2014			3,643		2,903			—		1,845		8,391
	Balance as of September 30, 2014		$	9,817	$	2,903		$	11,948	$	32,460	$	57,128
	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. All of the intangible assets are subject to amortization. The major classes of intangible assets are as follows:
			As of							As of
			September 30, 2014							December 31, 2013
			Gross Carrying		Accumulated			Net Intangible		Gross Carrying		Accumulated			Net Intangible
			Amount		Amortization			Asset		Amount		Amortization			Asset
			(in thousands)
	Amortized intangible assets:
	Lease and management agreements		$	59,758	$	(332	)	$	59,426	$	—	$	—		$	—
	Underlying contract value			6,239		(819	)		5,420		6,239		(702	)		5,537
	Non-compete agreements			7,950		(5,011	)		2,939		7,950		(4,003	)		3,947
	Other intangible assets			269		(109	)		160		269		(98	)		171
	Total intangible assets		$	74,216	$	(6,271	)	$	67,945	$	14,458	$	(4,803	)	$	9,655
	On May 28, 2014, the Company and the Archdiocese of Philadelphia closed a transaction involving a lease agreement and a management agreement, pursuant to which the Company will operate 13 cemeteries in Pennsylvania for a term of 60 years, subject to certain termination provisions. Refer to Note 13 for a detailed discussion on this transaction. The Company recorded the underlying value of the lease and management agreements as a contract-based intangible asset at the present value of the consideration, less the fair value of net assets acquired. The discounted value will be amortized over the term of the agreements and was determined using an effective annual rate of 8.3%, which represents an estimate of the return an investor would require to make this type of investment in the Company over the rent payment period. The costs associated with obtaining the rights pursuant to these agreements were also capitalized and will be amortized over the life of the agreements.

LONGTERM_DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2014
LONG-TERM DEBT	'
	8	LONG-TERM DEBT
	The Company had the following outstanding debt:
			As of
			September 30,		December 31,
			2014		2013
			(in thousands)
	7.875% Senior Notes, due 2021		$	175,000	$	175,000
	Revolving Credit Facility, due January 2017			91,402		114,002
	Notes payable—acquisition debt			903		1,571
	Notes payable—acquisition non-competes			2,891		3,945
	Insurance and vehicle financing			2,680		1,529
	Total			272,876		296,047
	Less current portion			3,373		2,916
	Less unamortized bond and note payable discounts			3,672		4,115
	Long-term portion		$	265,831	$	289,016
	This note includes a summary of material terms of the Company’s senior notes and revolving credit facility. For a more detailed description of the Company’s long-term debt agreements, see the Company’s 2013 Form 10-K.
	7.875% Senior Notes due 2021
	On May 28, 2013, the Company issued $175.0 million aggregate principal amount of 7.875% Senior Notes due 2021 (the “Senior Notes”). The Company pays 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 net proceeds from the offering were used to retire a $150.0 million aggregate principal amount of 10.25% Senior Notes due 2017 (the “Prior Senior Notes”) 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. Based on trades made on September 30, 2014, the Company has estimated the fair value of its Senior Notes to be in excess of par and trading at a premium of 3.50%, which would imply a fair value of $181.1 million at September 30, 2014. 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. As of September 30, 2014, the Company was in compliance with all applicable covenants of the Senior Notes.
	Credit Facility
	On January 19, 2012, the Company entered into the Third Amended and Restated Credit Agreement (the “Credit Agreement”). The terms of the Credit Agreement are substantially the same as the terms of the Second Amended and Restated Credit Agreement, as amended. Capitalized terms which are not defined in the following description shall have the meaning assigned to such terms in the Credit Agreement or the amendments to the Credit Agreement, as applicable. The Credit Agreement was amended three times in 2013.
	On May 22, 2014, the Company entered into the Fourth Amendment to the Credit Agreement. The Fourth Amendment increased the maximum Consolidated Leverage Ratio to 4.00 to 1.0 for any period and amended the definition of Consolidated EBITDA to, among other things, remove existing balance sheet adjustments and replace them with certain cash flow statement adjustments. The Fourth Amendment also contains certain conforming changes to reflect the Lenders’ consent to the closing of the transactions with the Archdiocese of Philadelphia and Service Corporation International, both of which took place in the second quarter of 2014 and are described in detail in Note 13.
	As amended, the Company has a revolving credit facility (the “Credit Facility”) with a borrowing limit of $140.0 million, of which $91.4 million was outstanding at September 30, 2014, and a maturity date of January 19, 2017. The Credit Facility may be used to finance working capital requirements, Permitted Acquisitions and Capital Expenditures. The maximum Consolidated Leverage Ratio is 4.00 to 1.0 for any measurement period. The minimum Consolidated Debt Service Coverage Ratio is 2.50 for any measurement period. The ranges of the Applicable Rates are 3.00%, 4.00%, and 0.800% 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 Company is not allowed to permit Consolidated EBITDA for any measurement period to be less than the sum of (i) $57.8 million plus (ii) 80% of the aggregate of all Consolidated EBITDA for each Permitted Acquisition completed after March 31, 2013.
	The amount of aggregate consideration the Company may pay for a Permitted Acquisition, without Required Lender approval, is $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.
	The amounts outstanding under the Credit Facility bore interest at rates between 2.9% and 4.0% at September 30, 2014. 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. The Credit Facility approximates fair value as it consists of multiple current LIBOR borrowings with maturities of 90 days or less, with amounts that can be rolled-over or reborrowed at market rates. It is valued using Level 2 inputs.
	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 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. 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. The Company’s covenants include a certain measure of Consolidated EBITDA, a Consolidated Leverage Ratio and a Consolidated Debt Service Coverage Ratio. As of September 30, 2014, the Company was in compliance with all applicable financial covenants.
	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.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2014
INCOME TAXES	'
	9	INCOME TAXES
	As of September 30, 2014, the Company’s taxable corporate subsidiaries had federal net operating loss carryforwards of approximately $194.3 million, which will begin to expire in 2019 and $238.2 million in state net operating losses, a portion of which expires annually.
	The Partnership is not 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. Neither the Partnership’s financial reporting income, nor the cash distributions to unit-holders, can be used as a substitute for the detailed tax calculations that the Partnership must perform annually for its partners. Net income from the Partnership is not treated as “passive income” for federal income tax purposes. As a result, partners subject to the passive activity loss rules are not permitted to offset income from the Partnership with passive losses from other sources.
	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 provision for income taxes for the three and nine months ended September 30, 2014 and 2013 is based upon the estimated annual effective tax rates expected to be applicable to the Company for 2014 and 2013, respectively. The Company’s effective tax rate differs from its statutory tax rate primarily because the Company’s legal entity structure includes different tax filing entities, including a significant number of partnerships that are not subject to paying tax.
	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.
	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 open 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.

DEFERRED_CEMETERY_REVENUES_NET

DEFERRED CEMETERY REVENUES, NET	9 Months Ended
	Sep. 30, 2014
DEFERRED CEMETERY REVENUES, NET	'
	10	DEFERRED CEMETERY REVENUES, NET
	At September 30, 2014 and December 31, 2013, deferred cemetery revenues, net, consisted of the following:
			As of
			September 30,			December 31,
			2014			2013
			(in thousands)
	Deferred cemetery revenue		$	439,449		$	403,250
	Deferred merchandise trust revenue			102,097			88,730
	Deferred merchandise trust unrealized gains (losses)			12,745			10,996
	Deferred pre-acquisition margin			139,071			131,274
	Deferred cost of goods sold			(58,557	)		(54,257	)
	Deferred cemetery revenues, net		$	634,805		$	579,993
	Deferred selling and obtaining costs		$	94,853		$	87,998
	Deferred selling and obtaining costs are carried as an asset on the unaudited condensed consolidated balance sheet in accordance with the Financial Services – Insurance topic of the ASC.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
COMMITMENTS AND CONTINGENCIES	'
	11	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 September 30, 2014, 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 these operating leases were $0.5 million and $1.7 million for the three and nine months ended September 30, 2014, respectively, as compared to $0.7 million and $2.0 million during the same periods last year.
	At September 30, 2014, the operating leases will result in future payments in the following approximate amounts from January 1, 2015 and beyond:
			(in thousands)
	2015		$	1,712
	2016			1,521
	2017			1,373
	2018			1,181
	2019			1,031
	Thereafter			1,214
	Total		$	8,032
	Other
	See Note 13 for a discussion of the Company’s future commitments related to its agreements with the Archdiocese of Philadelphia.

PARTNERS_CAPITAL

PARTNERS' CAPITAL	9 Months Ended
	Sep. 30, 2014
PARTNERS' CAPITAL	'
	12	PARTNERS’ CAPITAL
	Unit-Based Compensation
	The Company has issued to certain key employees, management, and directors unit-based compensation in the form of unit appreciation rights and phantom partnership units.
	Compensation expense recognized related to unit appreciation rights and restricted phantom unit awards for the three and nine months ended September 30, 2014 and 2013 are summarized in the table below:
			Three months ended				Nine months ended
			September 30,				September 30,
			2014		2013		2014		2013
			(in thousands)				(in thousands)
	Unit appreciation rights		$	21	$	137	$	60	$	416
	Restricted phantom units			244		211		742		622
	Total unit-based compensation expense		$	265	$	348	$	802	$	1,038
	As of September 30, 2014, there was approximately $0.2 million in non-vested unit appreciation rights expense outstanding. These unit appreciation rights will be expensed through 2018.
	The diluted weighted average number of limited partners’ units outstanding presented on the unaudited condensed consolidated statement of operations does not include 180,959 and 179,929 units for the three and nine months ended September 30, 2014, respectively, and 306,723 and 318,134 units for the three and nine months ended September 30, 2013, respectively, as their effects would be anti-dilutive.
	On September 10, 2014, the StoneMor Partners L.P. Long-Term Incentive Plan, as amended, expired pursuant to its terms. Outstanding awards under this plan continue in effect in accordance with their terms, but the Company is unable to grant new awards under this plan. Subject to unitholder approval, the board of directors of the general partner of the Company unanimously approved the StoneMor Partners L.P. 2014 Long-Term Incentive Plan effective September 24, 2014.
	Other Unit Issuances
	On February 27, 2014, the Company 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 $53.2 million. The proceeds from the offering were used to pay down borrowings outstanding under the Credit Facility.
	On April 1, 2014, the Company issued 15,363 common units in connection with Mr. Peter K. Grunebaum’s retirement from the Board of Directors of the Company’s general partner. In connection with his service as a director, Mr. Grunebaum received restricted phantom units awards and was entitled to distribution equivalent rights accruing on restricted phantom units pursuant to the StoneMor Partners L.P. Long-Term Incentive Plan, as amended. Mr. Grunebaum’s restricted phantom units were settled for the same number of common units upon his retirement.
	On May 21, 2014, the Company sold to American Cemeteries Infrastructure Investors, LLC, a Delaware limited liability company (“ACII”), 2,255,947 common units in the Company at an aggregate purchase price of $55.0 million, or $24.38 per unit, pursuant to a Common Unit Purchase Agreement (the “Common Unit Purchase Agreement”), dated May 19, 2014, by and between the Company and ACII. The proceeds were used primarily to fund the up-front rent consideration for the transaction with the Archdiocese of Philadelphia that closed during the second quarter of 2014. Refer to Note 13 for a more detailed discussion on the transaction with the Archdiocese of Philadelphia.
	Pursuant to the Common Unit Purchase Agreement, commencing with the quarter ended June 30 2014, ACII is entitled to receive distributions equal to those paid on common units generally. Through the quarterly distribution payable for the quarter ending June 30, 2018, such distributions may be paid in cash, common units issued to ACII in lieu of cash distributions (the “Distribution Units”), or a combination of cash and Distribution Units, as determined by the Company in its sole discretion. If the Company elects to pay distributions through the issuance of Distribution Units, the number of common units to be issued in connection with a quarterly distribution will be the quotient of (A) the amount of the quarterly distribution paid on the common units by (B) the volume-weighted average price of the common units for the thirty (30) trading days immediately preceding the date a quarterly distribution is declared with respect to the common units. Beginning with the quarterly distribution payable with respect to the quarter ending September 30, 2018, the common units purchased by ACII will receive cash distributions on the same basis as all other common units and the Company will no longer have the ability to elect to pay quarterly distributions in kind through the issuance of Distribution Units.
	Under the Common Unit Purchase Agreement, the units purchased by ACII are also subject to a lock-up period (the “Lock-Up Period”) ending on July 1, 2018. During the Lock-Up Period, ACII may not directly or indirectly (a) offer for sale, sell, pledge or otherwise dispose of these units, (b) enter into any swap or other derivatives transaction that transfers to another, in whole or in part, any of the economic benefits or risks of ownership of these units, or (c) publicly disclose the intention to do any of the foregoing. However, ACII may transfer the units to any affiliate or any investment fund or other entity controlled or managed by ACII who agrees to be bound by the terms of the Common Unit Purchase Agreement. Distribution Units are not subject to the Lock-Up Period.
	On August 14, 2014, the Company issued 57,062 Distribution Units to ACII in lieu of a cash distribution of approximately $1.4 million.
	On June 12, 2014, after the exercise of the underwriters’ over-allotment option, the Company completed a follow-on public offering of 2,990,000 common units at a price of $23.67 per unit. Net proceeds of the offering, after deducting underwriting discounts and offering expenses, were approximately $67.1 million. The proceeds from the offering were used to pay the purchase price related to the transaction with Service Corporation International, which closed in the second quarter of 2014, with the remainder used to pay down borrowings outstanding under the Credit Facility. Refer to Note 13 for a more detailed discussion of the acquisition.
	During the nine months ended September 30, 2014 an additional 136,361 units were issued under the StoneMor Partners L.P. Long-Term Incentive Plan.
	The number of common units outstanding was 29,131,835 and 21,377,102 as of September 30, 2014 and December 31, 2013, respectively.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Sep. 30, 2014
ACQUISITIONS	'
	13	ACQUISITIONS
	First Quarter 2014 Acquisition
	On January 16, 2014, 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 one cemetery in Florida, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $0.2 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		$	47
	Cemetery property			470
	Property and equipment			140
	Merchandise trusts, restricted, at fair value			2,607
	Perpetual care trusts, restricted, at fair value			691
	Total assets			3,955
	Liabilities:
	Deferred margin			1,035
	Merchandise liabilities			956
	Deferred tax liability			641
	Perpetual care trust corpus			691
	Other liabilities			20
	Total liabilities			3,343
	Fair value of net assets acquired			612
	Consideration paid			200
	Gain on bargain purchase		$	412
	Second Quarter 2014 Acquisition
	On June 10, 2014, certain subsidiaries of the Company (collectively the “Buyers”) closed the transaction under the Asset Sale Agreements (the “Agreements”), with certain subsidiaries of Service Corporation International (collectively the “Sellers”) to acquire nine funeral homes, twelve cemeteries and certain related assets in Central Florida, North Carolina, Southeastern Pennsylvania and Virginia. In consideration for the net assets acquired, the Buyers paid the Sellers $53.8 million in cash. This amount is subject to post-closing adjustments dependent upon the actual amounts of accounts receivable, merchandise trusts net of merchandise liabilities and perpetual care trusts transferred.
	The table below reflects the Company’s preliminary assessment of the fair value of net assets acquired and the resulting goodwill from purchase. These amounts may be retrospectively adjusted as additional information is received. The acquired goodwill is recorded in the Company’s Cemetery Operations – Southeast, Cemetery Operations – Northeast and Funeral Homes operating segments.
			Preliminary
			Assessment
			(in thousands)
	Assets:
	Accounts receivable		$	6,191
	Cemetery property			26,033
	Property and equipment			15,782
	Merchandise trusts, restricted, at fair value			29,512
	Perpetual care trusts, restricted, at fair value			15,350
	Other assets			1,408
	Total assets			94,276
	Liabilities:
	Deferred margin			11,233
	Merchandise liabilities			20,918
	Deferred tax liability			1,315
	Perpetual care trust corpus			15,350
	Other liabilities			51
	Total liabilities			48,867
	Fair value of net assets acquired			45,409
	Consideration paid			53,800
	Goodwill from purchase		$	8,391
	Agreements with the Archdiocese of Philadelphia
	On May 28, 2014, certain subsidiaries of the Company (“Tenant”) and the Archdiocese of Philadelphia, an archdiocese governed by Canon Law of the Roman Catholic Church (“Landlord”) closed a Lease Agreement (the “Lease”) and a Management Agreement (the “Management Agreement”), pursuant to which Tenant will operate 13 cemeteries in Pennsylvania for a term of 60 years. The Company joined the Lease and the Management Agreement as a guarantor of all of Tenant’s obligations under this operating arrangement.
	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, to serve as the exclusive operator of the remaining five cemeteries. 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.
	At closing, Tenant paid to Landlord an up-front rental payment of $53.0 million (the “Up-Front Rent”). 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.
	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.
	The table below reflects the assets and liabilities recognized:
			(in thousands)
	Assets:
Accounts receivable		$	1,610
Intangible asset			59,758
Total assets			61,368
Liabilities:
Obligation for lease and management agreements			36,000
Discount on obligation for lease and management agreements			(27,632	)
Obligation for lease and management agreements, net			8,368
Total liabilities			8,368
Total net assets		$	53,000
The Company recorded the underlying value of the Lease and Management Agreements as a contract-based intangible asset at the present value of the consideration, less the fair value of net assets received, consisting of acquired accounts receivable. A liability of $8.4 million was also recorded for the present value of the Fixed Rent, which is equal to the $36.0 million gross amount due to the Archdiocese of Philadelphia in the future, net of a discount $27.6 million. The discounted values were determined using an effective annual rate of 8.3%, which represents an estimate of the return an investor would require to make this type of investment in the Company over the rent payment period.
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 was payable on February 19, 2014 and bore 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 final assessment of the fair value of net assets acquired and displays the adjustments made to the revised values reported at December 31, 2013. The Company obtained additional information in the first quarter of 2014 and has retrospectively adjusted these values as noted below. The resulting goodwill is recorded in the Company’s Funeral Homes operating segment.
		Revised						Final
		Assessment			Adjustments			Assessment
		(in thousands)
Assets:
Accounts receivable		$	695		$	311		$	1,006
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			15,790			311			16,101
Liabilities:
Deferred margin			2,419			(1,592	)		827
Merchandise liabilities			2,233			2,606			4,839
Other liabilities			164			—			164
Total liabilities			4,816			1,014			5,830
Fair value of net assets acquired			10,974			(703	)		10,271
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		$	5,642		$	703		$	6,345
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 final assessment of the fair value of net assets acquired and the resulting gain on bargain purchase.
		Final
		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
If the acquisitions from 2014 and 2013 had been consummated at the beginning of the comparable prior annual reporting period, on a pro forma basis, for the three and nine months ended September 30, 2014 and 2013, consolidated revenues, consolidated net losses and net losses per limited partner unit (basic and diluted) would have been as follows:
		Three months ended						Nine months ended
		September 30,						September 30,
		2014			2013			2014			2013
		(in thousands, except per unit data)
Revenue		$	78,174		$	69,616		$	227,593		$	208,327
Net loss			(3,268	)		(1,108	)		(2,625	)		(13,980	)
Net loss per limited partner unit (basic and diluted)		$	(.11	)	$	(.04	)	$	(.09	)	$	(.53	)
These pro forma results are unaudited and have been prepared for comparative purposes only and include certain adjustments such as increased interest on the acquisition of debt, changes in the timing of financing events and the recognition of a gain on acquisition occurring during 2014 in 2013 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 combinations been in effect at the beginning of the comparable prior annual reporting period or of future results of operations of the locations.
The properties acquired in 2014 have contributed $8.0 million and $10.3 million of revenue, for the three and nine months ended September 30, 2014, respectively, and $0.4 million of operating profit for both the three and nine months ended September 30, 2014. The properties acquired in 2013 have contributed $1.6 million and $4.3 million of revenue for the three and nine months ended September 30, 2014, respectively, and $0.2 million and $0.3 million of operating profit for the three and nine months ended September 30, 2014, respectively.
Second Quarter 2014 Settlement
During the nine months ended September 30, 2014, the Company received $1.5 million in cash proceeds related to the settlement of claims from locations acquired by the Company in 2010. Of this amount, $0.3 million is for the reimbursement of legal fees and is recorded as a recovery to corporate overhead and another $0.3 million has been accrued for contingent legal fees payable. A gain of $0.9 million has been recorded as gain on settlement agreement, net, on the unaudited condensed consolidated statement of operations for the proceeds received, net of legal fees.
First and Second Quarter 2013 Settlement
During the nine months ended September 30, 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 unaudited condensed 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 unaudited condensed consolidated statement of operations. The total gain on settlement for the nine months ended September 30, 2013 was $12.3 million. Of the amounts noted above, $1.3 million, inclusive of a gain on settlement agreement of $0.9 million and $0.4 million of recovery of legal fees, was recognized during the first quarter of 2013.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2014
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 three months ended September 30, 2014:
			Cemeteries						Funeral
			Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
			(in thousands)
	Revenues
	Sales		$	22,653	$	13,228	$	11,512	$	—	$	—		$	(4,719	)	$	42,674
	Service and other			10,097		11,040		8,633		—		—			(6,509	)		23,261
	Funeral home			—		—		—		14,457		—			(2,218	)		12,239
	Total revenues			32,750		24,268		20,145		14,457		—			(13,446	)		78,174
	Costs and expenses
	Cost of sales			4,828		2,555		2,167		—		—			(488	)		9,062
	Cemetery			7,533		6,576		3,967		—		—			—			18,076
	Selling			8,173		4,572		4,001		—		631			(883	)		16,494
	General and administrative			4,343		2,132		3,333		—		—			—			9,808
	Corporate overhead			—		—		—		—		8,392			—			8,392
	Depreciation and amortization			800		670		539		867		236			—			3,112
	Funeral home			—		—		—		10,674		—			(315	)		10,359
	Acquisition related costs, net of recoveries			—		—		—		—		451			—			451
	Total costs and expenses			25,677		16,505		14,007		11,541		9,710			(1,686	)		75,754
	Operating profit		$	7,073	$	7,763	$	6,138	$	2,916	$	(9,710	)	$	(11,760	)	$	2,420
	Total assets		$	634,012	$	422,601	$	448,732	$	163,181	$	40,677		$	—		$	1,709,203
	Amortization of cemetery property		$	1,035	$	341	$	435	$	—	$	—		$	168		$	1,979
	Long lived asset additions		$	1,950	$	1,205	$	906	$	203	$	183		$	—		$	4,447
	Goodwill		$	9,817	$	2,903	$	11,948	$	32,460	$	—		$	—		$	57,128
	As of and for the nine months ended September 30, 2014:
			Cemeteries						Funeral
			Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
			(in thousands)
	Revenues
	Sales		$	69,319	$	31,583	$	35,211	$	—	$	—		$	(26,605	)	$	109,508
	Service and other			31,085		29,529		26,768		—		—			(18,260	)		69,122
	Funeral home			—		—		—		40,777		—			(5,313	)		35,464
	Total revenues			100,404		61,112		61,979		40,777		—			(50,178	)		214,094
	Costs and expenses
	Cost of sales			15,045		6,576		7,686		—		—			(4,091	)		25,216
	Cemetery			21,057		14,499		11,990		—		—			—			47,546
	Selling			24,019		11,443		11,462		—		1,480			(5,860	)		42,544
	General and administrative			13,053		5,533		7,747		—		—			—			26,333
	Corporate overhead			—		—		—		—		22,394			—			22,394
	Depreciation and amortization			2,094		1,244		1,593		2,346		716			—			7,993
	Funeral home			—		—		—		29,813		—			(732	)		29,081
	Acquisition related costs, net of recoveries			—		—		—		—		2,040			—			2,040
	Total costs and expenses			75,268		39,295		40,478		32,159		26,630			(10,683	)		203,147
	Operating profit		$	25,136	$	21,817	$	21,501	$	8,618	$	(26,630	)	$	(39,495	)	$	10,947
	Total assets		$	634,012	$	422,601	$	448,732	$	163,181	$	40,677		$	—		$	1,709,203
	Amortization of cemetery property		$	3,499	$	1,762	$	2,237	$	—	$	—		$	(414	)	$	7,084
	Long lived asset additions		$	28,470	$	72,515	$	3,350	$	9,024	$	443		$	—		$	113,802
	Goodwill		$	9,817	$	2,903	$	11,948	$	32,460	$	—		$	—		$	57,128
	As of and for the three months ended September 30, 2013:
			Cemeteries						Funeral
			Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
			(in thousands)
	Revenues
	Sales		$	24,304	$	8,963	$	10,440	$	—	$	—		$	(11,230	)	$	32,477
	Service and other			9,200		7,078		8,494		—		—			(6,083	)		18,689
	Funeral home			—		—		—		12,094		—			(1,721	)		10,373
Total revenues			33,504		16,041		18,934		12,094		—			(19,034	)		61,539
Costs and expenses
Cost of sales			4,929		1,811		2,202		—		—			(1,840	)		7,102
Cemetery			6,787		3,691		4,029		—		—			—			14,507
Selling			7,769		3,081		3,367		—		—			(2,525	)		11,692
General and administrative			4,064		1,582		2,256		—		—			—			7,902
Corporate overhead			—		—		—		—		7,997			—			7,997
Depreciation and amortization			575		224		548		859		172			—			2,378
Funeral home			—		—		—		9,161		—			(180	)		8,981
Acquisition related costs, net of recoveries			—		—		—		—		243			—			243
Total costs and expenses			24,124		10,389		12,402		10,020		8,412			(4,545	)		60,802
Operating profit		$	9,380	$	5,652	$	6,532	$	2,074	$	(8,412	)	$	(14,489	)	$	737
Total assets		$	557,308	$	306,577	$	418,119	$	132,928	$	35,061		$	—		$	1,449,993
Amortization of cemetery property		$	1,152	$	585	$	305	$	—	$	—		$	(132	)	$	1,910
Long lived asset additions		$	6,287	$	451	$	1,477	$	362	$	15		$	—		$	8,592
Goodwill		$	6,174	$	—	$	11,948	$	30,615	$	—		$	—		$	48,737
As of and for the nine months ended September 30, 2013:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
Revenues
Sales		$	70,941	$	27,664	$	32,483	$	—	$	—		$	(36,332	)	$	94,756
Service and other			28,779		19,382		24,238		—		—			(16,049	)		56,350
Funeral home			—		—		—		36,904		—			(4,437	)		32,467
Total revenues			99,720		47,046		56,721		36,904		—			(56,818	)		183,573
Costs and expenses
Cost of sales			14,704		6,336		5,801		—		—			(5,737	)		21,104
Cemetery			19,746		10,809		12,145		—		—			—			42,700
Selling			22,913		9,675		10,128		—		833			(8,415	)		35,134
General and administrative			12,266		4,774		6,342		—		—			—			23,382
Corporate overhead			—		—		—		—		21,657			—			21,657
Depreciation and amortization			1,688		679		1,613		2,268		911			—			7,159
Funeral home			—		—		—		27,582		—			(501	)		27,081
Acquisition related costs, net of recoveries			—		—		—		—		901			—			901
Total costs and expenses			71,317		32,273		36,029		29,850		24,302			(14,653	)		179,118
Operating profit		$	28,403	$	14,773	$	20,692	$	7,054	$	(24,302	)	$	(42,165	)	$	4,455
Total assets		$	557,308	$	306,577	$	418,119	$	132,928	$	35,061		$	—		$	1,449,993
Amortization of cemetery property		$	3,182	$	1,943	$	866	$	—	$	—		$	(470	)	$	5,521
Long lived asset additions		$	8,613	$	1,710	$	2,735	$	9,287	$	763		$	—		$	23,108
Goodwill		$	6,174	$	—	$	11,948	$	30,615	$	—		$	—		$	48,737
Results of individual operating segments 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 operating segments are not necessarily comparable with similar information for any other company. The management accounting process uses assumptions and allocations to measure performance of the operating segments. 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 unaudited condensed 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 unaudited condensed 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 unaudited condensed consolidated financial statements reflect Deferred Cemetery Revenue, Net, and Deferred Selling and Obtaining Costs on the unaudited condensed consolidated balance sheet, whereas the Company’s management accounting practices exclude these items.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2014
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, 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 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 unaudited condensed 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 September 30, 2014 and December 31, 2013.
	As of September 30, 2014
	Merchandise Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	51,328	$	—	$	51,328
	Fixed maturities:
	U.S. state and local government agency			—		75		75
	Corporate debt securities			—		9,220		9,220
	Other debt securities			—		7,145		7,145
	Total fixed maturity investments			—		16,440		16,440
	Mutual funds—debt securities			128,300		—		128,300
	Mutual funds—equity securities—real estate sector			52,379		—		52,379
	Mutual funds—equity securities—energy sector			8,498		—		8,498
	Mutual funds—equity securities—MLP’s			29,821		—		29,821
	Mutual funds—equity securities—other			91,071		—		91,071
	Equity securities:
	Master limited partnerships			56,196		—		56,196
	Global equity securities			34,309		—		34,309
	Other invested assets			—		5,240		5,240
	Total		$	451,902	$	21,680	$	473,582
	Perpetual Care Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	27,257	$	—	$	27,257
	Fixed maturities:
	U.S. government and federal agency			117		—		117
	U.S. state and local government agency			—		57		57
	Corporate debt securities			—		24,456		24,456
	Other debt securities			—		371		371
	Total fixed maturity investments			117		24,884		25,001
	Mutual funds—debt securities			118,512		—		118,512
	Mutual funds—equity securities—real estate sector			38,183		—		38,183
	Mutual funds—equity securities—energy sector			16,296		—		16,296
	Mutual funds—equity securities—MLP’s			47,863		—		47,863
	Mutual funds—equity securities—other			23,757		—		23,757
	Equity securities:
	Master limited partnerships			47,283		—		47,283
	Global equity securities			4,798		—		4,798
	Total		$	324,066	$	24,884	$	348,950
	As of December 31, 2013
	Merchandise Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	46,518	$	—	$	46,518
	Fixed maturities:
	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—MLP’s			36,193		—		36,193
	Mutual funds—equity securities—other			72,234		—		72,234
	Equity securities:
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
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:
Master limited partnerships			36,925		—		36,925
Global equity securities			919		—		919
Other invested assets			—		382		382
Total		$	286,508	$	25,263	$	311,771
Level 1 securities primarily consist of actively publicly traded money market funds, mutual funds and equity securities.
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.

NATURE_OF_OPERATIONS_BASIS_OF_1

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
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 September 30, 2014, the Partnership operated 303 cemeteries in 27 states and Puerto Rico, of which 272 are owned and 31 are operated under management or operating agreements. The Partnership also owned and operated 98 funeral homes in 19 states and Puerto Rico.
Basis of Presentation	'
	Basis of Presentation
	The unaudited condensed consolidated financial statements included in this Quarterly Report on Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). All interim financial data is unaudited. However, in the opinion of management, the interim financial data as of September 30, 2014 and for the three and nine months ended September 30, 2014 and 2013 includes all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods. The results of operations for interim periods are not necessarily indicative of the results of operations to be expected for a full year. The December 31, 2013 condensed consolidated balance sheet data was derived from audited financial statements included in the Company’s 2013 Annual Report on Form 10-K (“2013 Form 10-K”) and has been adjusted to include the effects of retrospective adjustments resulting from the Company’s 2013 first quarter acquisition, but does not include all disclosures required by GAAP, which are presented in the Company’s 2013 Form 10-K.
	The Company’s presentation of its intangible assets within its consolidated balance sheet has changed. These assets were previously presented within the “Other assets” caption and are now presented as the separate caption, “Intangible assets.” The change in presentation is due to the recording of an intangible asset resulting from the transaction closed with the Archdiocese of Philadelphia in the second quarter of 2014. Refer to Note 13 for a detailed discussion on this transaction. This change in presentation has no effect on any other previously reported amounts, including “Total assets.”
Principles of Consolidation	'
	Principles of Consolidation
	The unaudited condensed 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 31 cemeteries under long-term lease, 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 Company operates 15 cemeteries under long-term lease, operating or management agreements that do not qualify as acquisitions for accounting purposes, including 13 cemeteries related to the transaction with the Archdiocese of Philadelphia that closed in the second quarter of 2014. 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 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 lease, operating or management 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.
New Accounting Pronouncements	'
	New Accounting Pronouncements
	In the second quarter of 2014, the Financial Accounting Standards Board issued Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which supersedes the revenue recognition requirements in “Topic 605—Revenue Recognition” and most industry-specific guidance. The core principle of ASU 2014-09 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The amendments are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The Company is currently in the process of evaluating the impact of this update.
Use of Estimates	'
	Use of Estimates
	Preparation of these unaudited condensed 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 unaudited condensed 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 unaudited condensed 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, assets and liabilities obtained via business combinations and income taxes. Deferred sales revenue, deferred margin and deferred merchandise trust investment earnings are included in deferred cemetery revenues, net, on the unaudited condensed consolidated balance sheet.

LONGTERM_ACCOUNTS_RECEIVABLE_N1

LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	9 Months Ended
	Sep. 30, 2014
Long-Term Accounts Receivable, Net	'
	Long-term accounts receivable, net, consists of the following:
		As of
		September 30,			December 31,
		2014			2013
		(in thousands)
	Customer receivables	$	185,724		$	174,062
	Unearned finance income		(20,038	)		(20,005	)
	Allowance for contract cancellations		(23,745	)		(20,275	)
			141,941			133,782
	Less: current portion, net of allowance		55,463			55,415
	Long-term portion, net of allowance	$	86,478		$	78,367
Activity in Allowance for Contract Cancellations	'
	Activity in the allowance for contract cancellations is as follows:
		For the nine months ended September 30,
		2014			2013
		(in thousands)
	Balance—Beginning of period	$	20,275		$	17,933
	Provision for cancellations		17,080			14,791
	Charge-offs—net		(13,610	)		(12,964	)
	Balance—End of period	$	23,745		$	19,760

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2014
Property and Equipment	'
	Major classes of property and equipment follow:
		As of
		September 30,			December 31,
		2014			2013
		(in thousands)
	Building and improvements	$	106,829		$	91,575
	Furniture and equipment		48,490			44,828
			155,319			136,403
	Less: accumulated depreciation		(54,573	)		(51,396	)
	Property and equipment—net	$	100,746		$	85,007
Cemetery property	'
Property and Equipment	'
	Cemetery property consists of the following:
		As of
		September 30,			December 31,
		2014			2013
		(in thousands)
	Developed land	$	78,914		$	72,458
	Undeveloped land		172,530			163,997
	Mausoleum crypts and lawn crypts		79,706			70,216
	Other land		10,028			9,798
	Total	$	341,178		$	316,469

MERCHANDISE_TRUSTS_Tables

MERCHANDISE TRUSTS (Tables) (Variable Interest Entity, Primary Beneficiary)	9 Months Ended
	Sep. 30, 2014
Merchandise Trusts	'
Cost and Market Value Associated with Assets Held in Trusts	'
	The cost and market value associated with the assets held in merchandise trusts at September 30, 2014 and December 31, 2013 were as follows:
	As of September 30, 2014	Cost		Gross			Gross			Fair
				Unrealized			Unrealized			Value
				Gains			Losses
		(in thousands)
	Short-term investments	$	51,328	$	—		$	—		$	51,328
	Fixed maturities:
	U.S. State and local government agency		75		—			—			75
	Corporate debt securities		9,438		27			(245	)		9,220
	Other debt securities		7,153		—			(8	)		7,145
	Total fixed maturities		16,666		27			(253	)		16,440
	Mutual funds - debt securities		132,090		973			(4,763	)		128,300
	Mutual funds - equity securities		168,644		13,846			(721	)		181,769
	Equity securities		86,649		5,392			(1,536	)		90,505
	Other invested assets		5,460		—			(220	)		5,240
	Total managed investments	$	460,837	$	20,238		$	(7,493	)	$	473,582
	Assets acquired via acquisition		9,933		—			—			9,933
	West Virginia Trust Receivable		8,126		—			—			8,126
	Total	$	478,896	$	20,238		$	(7,493	)	$	491,641
	As of December 31, 2013	Cost		Gross			Gross			Fair
				Unrealized			Unrealized			Value
				Gains			Losses
		(in thousands)
	Short-term investments	$	46,518	$	—		$	—		$	46,518
	Fixed maturities:
	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
Contractual Maturities of Debt Securities Held in Trusts	'
	The contractual maturities of debt securities as of September 30, 2014 were as follows:
	As of September 30, 2014	Less than		1 year through			6 years through			More than
		1 year		5 years			10 years			10 years
		(in thousands)
	U.S. State and local government agency	$	75	$	—		$	—		$	—
	Corporate debt securities		18		4,309			4,871			22
	Other debt securities		891		6,254			—			—
	Total fixed maturities	$	984	$	10,563		$	4,871		$	22
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 September 30, 2014 and December 31, 2013 is presented below:
		Less than 12 months					12 Months or more					Total					Number of
		Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Securities in
	As of September 30, 2014	Value		Losses			Value			Losses		Value		Losses			Loss Position
		(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities	$	6,165	$	196		$	1,165		$	49	$	7,330	$	245			52
	Other debt securities		1,738		2			4,772			6		6,510		8			11
	Total fixed maturities		7,903		198			5,937			55		13,840		253			63
	Mutual funds - debt securities		20,466		340			87,823			4,423		108,289		4,763			32
	Mutual funds - equity securities		6,443		335			4,337			386		10,780		721			16
	Equity securities		24,415		1,013			3,174			523		27,589		1,536			108
	Other invested assets		—		—			5,098			220		5,098		220			1
	Total	$	59,227	$	1,886		$	106,369		$	5,607	$	165,596	$	7,493			220
		Less than 12 months					12 Months or more					Total					Number of
																	Securities in
	As of December 31, 2013	Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Loss Position
		Value		Losses			Value			Losses		Value		Losses
		(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities	$	2,812	$	43		$	1,249		$	53	$	4,061	$	96			29
	Other debt securities		5,329		8			995			4		6,324		12			14
	Total fixed maturities		8,141		51			2,244			57		10,385		108			43
	Mutual funds - debt securities		87,113		6,724			6,485			433		93,598		7,157			13
	Mutual funds - equity securities		29,993		2,444			4,217			885		34,210		3,329			2
	Equity securities		25,379		1,031			1,492			61		26,871		1,092			33
	Other invested assets		2,266		86			—			—		2,266		86			1
	Total	$	152,892	$	10,336		$	14,438		$	1,436	$	167,330	$	11,772			92
Reconciliation of Trust Activities	'
	A reconciliation of the Company’s merchandise trust activities for the nine months ended September 30, 2014 is presented below:
	Fair	Contributions		Distributions			Interest/			Capital		Realized		Taxes			Fees			Unrealized		Fair
	Value at						Dividends			Gain		Gain/								Change in		Value at
	12/31/13									Distributions		Loss								Fair Value		9/30/14
		(in thousands)
	$431,556		67,190		(35,725	)		12,822			36		18,749		(2,521	)		(2,215	)		1,749	$	491,641
Perpetual care trusts	'
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 September 30, 2014 and December 31, 2013 were as follows:
	As of September 30, 2014	Cost		Gross			Gross			Fair
				Unrealized			Unrealized			Value
				Gains			Losses
		(in thousands)
	Short-term investments	$	27,257	$	—		$	—		$	27,257
	Fixed maturities:
	U.S. Government and federal agency		100		17			—			117
	U.S. State and local government agency		57		—			—			57
	Corporate debt securities		24,693		213			(450	)		24,456
	Other debt securities		371		—			—			371
	Total fixed maturities		25,221		230			(450	)		25,001
	Mutual funds - debt securities		121,292		385			(3,165	)		118,512
	Mutual funds - equity securities		100,950		25,285			(136	)		126,099
	Equity securities		32,395		19,971			(285	)		52,081
	Total	$	307,115	$	45,871		$	(4,036	)	$	348,950
	As of December 31, 2013	Cost		Gross			Gross			Fair
				Unrealized			Unrealized			Value
				Gains			Losses
		(in thousands)
	Short-term investments	$	16,686	$	—		$	—		$	16,686
	Fixed maturities:
	U.S. Government and federal agency		302		70			—			372
	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
Contractual Maturities of Debt Securities Held in Trusts	'
	The contractual maturities of debt securities as of September 30, 2014 were as follows:
	As of September 30, 2014	Less than		1 year through			6 years through			More than
		1 year		5 years			10 years			10 years
		(in thousands)
	U.S. Government and federal agency	$	—	$	117		$	—		$	—
	U.S. State and local government agency		57		—			—			—
	Corporate debt securities		752		12,934			10,734			36
	Other debt securities		371		—			—			—
	Total fixed maturities	$	1,180	$	13,051		$	10,734		$	36
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 September 30, 2014 and December 31, 2013 held in perpetual care trusts is presented below:
		Less than 12 months					12 Months or more					Total					Number of
		Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Securities in
	As of September 30, 2014	Value		Losses			Value			Losses		Value		Losses			Loss Position
		(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities	$	12,494	$	338		$	2,974		$	112	$	15,468	$	450			69
	Total fixed maturities		12,494		338			2,974			112		15,468		450			69
	Mutual funds - debt securities		24,706		277			82,887			2,888		107,593		3,165			29
	Mutual funds - equity securities		7,197		64			1,230			72		8,427		136			7
	Equity securities		3,311		281			647			4		3,958		285			65
	Total	$	47,708	$	960		$	87,738		$	3,076	$	135,446	$	4,036			170
		Less than 12 months					12 Months or more					Total					Number of
																	Securities in
	As of December 31, 2013	Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Loss Position
		Value		Losses			Value			Losses		Value		Losses
		(in thousands, except number of securities data)
	Fixed maturities:
	Corporate debt securities	$	5,664	$	93		$	3,122		$	115	$	8,786	$	208			29
	Total fixed maturities		5,664		93			3,122			115		8,786		208			29
	Mutual funds - debt securities		93,473		4,781			16,367			1,165		109,840		5,946			13
	Mutual funds - equity securities		1,185		171			—			—		1,185		171			1
	Equity securities		513		19			—			—		513		19			3
	Total	$	100,835	$	5,064		$	19,489		$	1,280	$	120,324	$	6,344			46
Reconciliation of Trust Activities	'
	A reconciliation of the Company’s perpetual care trust activities for the nine months ended September 30, 2014 is presented below:
	Fair	Contributions		Distributions			Interest/			Capital		Realized		Taxes			Fees			Unrealized		Fair
	Value at						Dividends			Gain		Gain/								Change in		Value at
	12/31/13									Distributions		Loss								Fair Value		9/30/14
	(in thousands)
	$311,771		25,440		(10,147	)		10,795			2		615		(347	)		(1,468	)		12,289	$	348,950

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2014
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 December 31, 2013	$	6,174	$	—		$	11,948	$	30,615	$	48,737
	Goodwill acquired from acquisitions during the nine months ended September 30, 2014		3,643		2,903			—		1,845		8,391
	Balance as of September 30, 2014	$	9,817	$	2,903		$	11,948	$	32,460	$	57,128
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
		September 30, 2014							December 31, 2013
		Gross Carrying		Accumulated			Net Intangible		Gross Carrying		Accumulated			Net Intangible
		Amount		Amortization			Asset		Amount		Amortization			Asset
		(in thousands)
	Amortized intangible assets:
	Lease and management agreements	$	59,758	$	(332	)	$	59,426	$	—	$	—		$	—
	Underlying contract value		6,239		(819	)		5,420		6,239		(702	)		5,537
	Non-compete agreements		7,950		(5,011	)		2,939		7,950		(4,003	)		3,947
	Other intangible assets		269		(109	)		160		269		(98	)		171
	Total intangible assets	$	74,216	$	(6,271	)	$	67,945	$	14,458	$	(4,803	)	$	9,655

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2014
Outstanding Debt	'
	The Company had the following outstanding debt:
		As of
		September 30,		December 31,
		2014		2013
		(in thousands)
	7.875% Senior Notes, due 2021	$	175,000	$	175,000
	Revolving Credit Facility, due January 2017		91,402		114,002
	Notes payable—acquisition debt		903		1,571
	Notes payable—acquisition non-competes		2,891		3,945
	Insurance and vehicle financing		2,680		1,529
	Total		272,876		296,047
	Less current portion		3,373		2,916
	Less unamortized bond and note payable discounts		3,672		4,115
	Long-term portion	$	265,831	$	289,016

DEFERRED_CEMETERY_REVENUES_NET1

DEFERRED CEMETERY REVENUES, NET (Tables)	9 Months Ended
	Sep. 30, 2014
Deferred Cemetery Revenues, Net	'
	At September 30, 2014 and December 31, 2013, deferred cemetery revenues, net, consisted of the following:
		As of
		September 30,			December 31,
		2014			2013
		(in thousands)
	Deferred cemetery revenue	$	439,449		$	403,250
	Deferred merchandise trust revenue		102,097			88,730
	Deferred merchandise trust unrealized gains (losses)		12,745			10,996
	Deferred pre-acquisition margin		139,071			131,274
	Deferred cost of goods sold		(58,557	)		(54,257	)
	Deferred cemetery revenues, net	$	634,805		$	579,993
	Deferred selling and obtaining costs	$	94,853		$	87,998

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2014
Operating Leases Future Payments	'
	At September 30, 2014, the operating leases will result in future payments in the following approximate amounts from January 1, 2015 and beyond:
		(in thousands)
	2015	$	1,712
	2016		1,521
	2017		1,373
	2018		1,181
	2019		1,031
	Thereafter		1,214
	Total	$	8,032

PARTNERS_CAPITAL_Tables

PARTNERS' CAPITAL (Tables)	9 Months Ended
	Sep. 30, 2014
Compensation Expense Recognized Related to Unit Appreciation Rights and Restricted Phantom Unit Awards	'
	Compensation expense recognized related to unit appreciation rights and restricted phantom unit awards for the three and nine months ended September 30, 2014 and 2013 are summarized in the table below:
		Three months ended				Nine months ended
		September 30,				September 30,
		2014		2013		2014		2013
		(in thousands)				(in thousands)
	Unit appreciation rights	$	21	$	137	$	60	$	416
	Restricted phantom units		244		211		742		622
	Total unit-based compensation expense	$	265	$	348	$	802	$	1,038

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2014
Fixed Rent for Cemeteries	'
	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
Assets and Liabilities Recognized	'
	The table below reflects the assets and liabilities recognized:
		(in thousands)
	Assets:
	Accounts receivable	$	1,610
	Intangible asset		59,758
	Total assets		61,368
	Liabilities:
	Obligation for lease and management agreements		36,000
	Discount on obligation for lease and management agreements		(27,632	)
	Obligation for lease and management agreements, net		8,368
	Total liabilities		8,368
	Total net assets	$	53,000
Consolidated Pro Forma Information	'
	If the acquisitions from 2014 and 2013 had been consummated at the beginning of the comparable prior annual reporting period, on a pro forma basis, for the three and nine months ended September 30, 2014 and 2013, consolidated revenues, consolidated net losses and net losses per limited partner unit (basic and diluted) would have been as follows:
		Three months ended						Nine months ended
		September 30,						September 30,
		2014			2013			2014			2013
		(in thousands, except per unit data)
	Revenue	$	78,174		$	69,616		$	227,593		$	208,327
	Net loss		(3,268	)		(1,108	)		(2,625	)		(13,980	)
	Net loss per limited partner unit (basic and diluted)	$	(.11	)	$	(.04	)	$	(.09	)	$	(.53	)
Third Quarter 2013 Acquisition	'
Fair Values of Net Assets Acquired	'
	The table below reflects the Company’s final assessment of the fair value of net assets acquired and the resulting gain on bargain purchase.
		Final
		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 2014 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	$	47
	Cemetery property		470
	Property and equipment		140
	Merchandise trusts, restricted, at fair value		2,607
	Perpetual care trusts, restricted, at fair value		691
	Total assets		3,955
	Liabilities:
	Deferred margin		1,035
	Merchandise liabilities		956
	Deferred tax liability		641
	Perpetual care trust corpus		691
	Other liabilities		20
	Total liabilities		3,343
	Fair value of net assets acquired		612
	Consideration paid		200
	Gain on bargain purchase	$	412
Second Quarter 2014 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 goodwill from purchase. These amounts may be retrospectively adjusted as additional information is received. The acquired goodwill is recorded in the Company’s Cemetery Operations – Southeast, Cemetery Operations – Northeast and Funeral Homes operating segments.
		Preliminary
		Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	6,191
	Cemetery property		26,033
	Property and equipment		15,782
	Merchandise trusts, restricted, at fair value		29,512
	Perpetual care trusts, restricted, at fair value		15,350
	Other assets		1,408
	Total assets		94,276
	Liabilities:
	Deferred margin		11,233
	Merchandise liabilities		20,918
	Deferred tax liability		1,315
	Perpetual care trust corpus		15,350
	Other liabilities		51
	Total liabilities		48,867
	Fair value of net assets acquired		45,409
	Consideration paid		53,800
	Goodwill from purchase	$	8,391
First Quarter 2013 Acquisition	'
Fair Values of Net Assets Acquired	'
	The table below reflects the Company’s final assessment of the fair value of net assets acquired and displays the adjustments made to the revised values reported at December 31, 2013. The Company obtained additional information in the first quarter of 2014 and has retrospectively adjusted these values as noted below. The resulting goodwill is recorded in the Company’s Funeral Homes operating segment.
		Revised						Final
		Assessment			Adjustments			Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	695		$	311		$	1,006
	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		15,790			311			16,101
	Liabilities:
	Deferred margin		2,419			(1,592	)		827
	Merchandise liabilities		2,233			2,606			4,839
	Other liabilities		164			—			164
	Total liabilities		4,816			1,014			5,830
	Fair value of net assets acquired		10,974			(703	)		10,271
	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	$	5,642		$	703		$	6,345

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Information	'
	Segment information is as follows:
	As of and for the three months ended September 30, 2014:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	22,653	$	13,228	$	11,512	$	—	$	—		$	(4,719	)	$	42,674
	Service and other		10,097		11,040		8,633		—		—			(6,509	)		23,261
	Funeral home		—		—		—		14,457		—			(2,218	)		12,239
	Total revenues		32,750		24,268		20,145		14,457		—			(13,446	)		78,174
	Costs and expenses
	Cost of sales		4,828		2,555		2,167		—		—			(488	)		9,062
	Cemetery		7,533		6,576		3,967		—		—			—			18,076
	Selling		8,173		4,572		4,001		—		631			(883	)		16,494
	General and administrative		4,343		2,132		3,333		—		—			—			9,808
	Corporate overhead		—		—		—		—		8,392			—			8,392
	Depreciation and amortization		800		670		539		867		236			—			3,112
	Funeral home		—		—		—		10,674		—			(315	)		10,359
	Acquisition related costs, net of recoveries		—		—		—		—		451			—			451
	Total costs and expenses		25,677		16,505		14,007		11,541		9,710			(1,686	)		75,754
	Operating profit	$	7,073	$	7,763	$	6,138	$	2,916	$	(9,710	)	$	(11,760	)	$	2,420
	Total assets	$	634,012	$	422,601	$	448,732	$	163,181	$	40,677		$	—		$	1,709,203
	Amortization of cemetery property	$	1,035	$	341	$	435	$	—	$	—		$	168		$	1,979
	Long lived asset additions	$	1,950	$	1,205	$	906	$	203	$	183		$	—		$	4,447
	Goodwill	$	9,817	$	2,903	$	11,948	$	32,460	$	—		$	—		$	57,128
	As of and for the nine months ended September 30, 2014:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	69,319	$	31,583	$	35,211	$	—	$	—		$	(26,605	)	$	109,508
	Service and other		31,085		29,529		26,768		—		—			(18,260	)		69,122
	Funeral home		—		—		—		40,777		—			(5,313	)		35,464
	Total revenues		100,404		61,112		61,979		40,777		—			(50,178	)		214,094
	Costs and expenses
	Cost of sales		15,045		6,576		7,686		—		—			(4,091	)		25,216
	Cemetery		21,057		14,499		11,990		—		—			—			47,546
	Selling		24,019		11,443		11,462		—		1,480			(5,860	)		42,544
	General and administrative		13,053		5,533		7,747		—		—			—			26,333
	Corporate overhead		—		—		—		—		22,394			—			22,394
	Depreciation and amortization		2,094		1,244		1,593		2,346		716			—			7,993
	Funeral home		—		—		—		29,813		—			(732	)		29,081
	Acquisition related costs, net of recoveries		—		—		—		—		2,040			—			2,040
	Total costs and expenses		75,268		39,295		40,478		32,159		26,630			(10,683	)		203,147
	Operating profit	$	25,136	$	21,817	$	21,501	$	8,618	$	(26,630	)	$	(39,495	)	$	10,947
	Total assets	$	634,012	$	422,601	$	448,732	$	163,181	$	40,677		$	—		$	1,709,203
	Amortization of cemetery property	$	3,499	$	1,762	$	2,237	$	—	$	—		$	(414	)	$	7,084
	Long lived asset additions	$	28,470	$	72,515	$	3,350	$	9,024	$	443		$	—		$	113,802
	Goodwill	$	9,817	$	2,903	$	11,948	$	32,460	$	—		$	—		$	57,128
	As of and for the three months ended September 30, 2013:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	24,304	$	8,963	$	10,440	$	—	$	—		$	(11,230	)	$	32,477
	Service and other		9,200		7,078		8,494		—		—			(6,083	)		18,689
	Funeral home		—		—		—		12,094		—			(1,721	)		10,373
	Total revenues		33,504		16,041		18,934		12,094		—			(19,034	)		61,539
	Costs and expenses
	Cost of sales		4,929		1,811		2,202		—		—			(1,840	)		7,102
	Cemetery		6,787		3,691		4,029		—		—			—			14,507
	Selling		7,769		3,081		3,367		—		—			(2,525	)		11,692
	General and administrative		4,064		1,582		2,256		—		—			—			7,902
Corporate overhead		—		—		—		—		7,997			—			7,997
Depreciation and amortization		575		224		548		859		172			—			2,378
Funeral home		—		—		—		9,161		—			(180	)		8,981
Acquisition related costs, net of recoveries		—		—		—		—		243			—			243
Total costs and expenses		24,124		10,389		12,402		10,020		8,412			(4,545	)		60,802
Operating profit	$	9,380	$	5,652	$	6,532	$	2,074	$	(8,412	)	$	(14,489	)	$	737
Total assets	$	557,308	$	306,577	$	418,119	$	132,928	$	35,061		$	—		$	1,449,993
Amortization of cemetery property	$	1,152	$	585	$	305	$	—	$	—		$	(132	)	$	1,910
Long lived asset additions	$	6,287	$	451	$	1,477	$	362	$	15		$	—		$	8,592
Goodwill	$	6,174	$	—	$	11,948	$	30,615	$	—		$	—		$	48,737
As of and for the nine months ended September 30, 2013:
	Cemeteries						Funeral
	Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
	(in thousands)
Revenues
Sales	$	70,941	$	27,664	$	32,483	$	—	$	—		$	(36,332	)	$	94,756
Service and other		28,779		19,382		24,238		—		—			(16,049	)		56,350
Funeral home		—		—		—		36,904		—			(4,437	)		32,467
Total revenues		99,720		47,046		56,721		36,904		—			(56,818	)		183,573
Costs and expenses
Cost of sales		14,704		6,336		5,801		—		—			(5,737	)		21,104
Cemetery		19,746		10,809		12,145		—		—			—			42,700
Selling		22,913		9,675		10,128		—		833			(8,415	)		35,134
General and administrative		12,266		4,774		6,342		—		—			—			23,382
Corporate overhead		—		—		—		—		21,657			—			21,657
Depreciation and amortization		1,688		679		1,613		2,268		911			—			7,159
Funeral home		—		—		—		27,582		—			(501	)		27,081
Acquisition related costs, net of recoveries		—		—		—		—		901			—			901
Total costs and expenses		71,317		32,273		36,029		29,850		24,302			(14,653	)		179,118
Operating profit	$	28,403	$	14,773	$	20,692	$	7,054	$	(24,302	)	$	(42,165	)	$	4,455
Total assets	$	557,308	$	306,577	$	418,119	$	132,928	$	35,061		$	—		$	1,449,993
Amortization of cemetery property	$	3,182	$	1,943	$	866	$	—	$	—		$	(470	)	$	5,521
Long lived asset additions	$	8,613	$	1,710	$	2,735	$	9,287	$	763		$	—		$	23,108
Goodwill	$	6,174	$	—	$	11,948	$	30,615	$	—		$	—		$	48,737

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
Assets and Liabilities Measured at Fair Value	'
	The following table displays the Company’s assets measured at fair value as of September 30, 2014 and December 31, 2013.
	As of September 30, 2014
	Merchandise Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	51,328	$	—	$	51,328
	Fixed maturities:
	U.S. state and local government agency		—		75		75
	Corporate debt securities		—		9,220		9,220
	Other debt securities		—		7,145		7,145
	Total fixed maturity investments		—		16,440		16,440
	Mutual funds—debt securities		128,300		—		128,300
	Mutual funds—equity securities—real estate sector		52,379		—		52,379
	Mutual funds—equity securities—energy sector		8,498		—		8,498
	Mutual funds—equity securities—MLP’s		29,821		—		29,821
	Mutual funds—equity securities—other		91,071		—		91,071
	Equity securities:
	Master limited partnerships		56,196		—		56,196
	Global equity securities		34,309		—		34,309
	Other invested assets		—		5,240		5,240
	Total	$	451,902	$	21,680	$	473,582
	Perpetual Care Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	27,257	$	—	$	27,257
	Fixed maturities:
	U.S. government and federal agency		117		—		117
	U.S. state and local government agency		—		57		57
	Corporate debt securities		—		24,456		24,456
	Other debt securities		—		371		371
	Total fixed maturity investments		117		24,884		25,001
	Mutual funds—debt securities		118,512		—		118,512
	Mutual funds—equity securities—real estate sector		38,183		—		38,183
	Mutual funds—equity securities—energy sector		16,296		—		16,296
	Mutual funds—equity securities—MLP’s		47,863		—		47,863
	Mutual funds—equity securities—other		23,757		—		23,757
	Equity securities:
	Master limited partnerships		47,283		—		47,283
	Global equity securities		4,798		—		4,798
	Total	$	324,066	$	24,884	$	348,950
	As of December 31, 2013
	Merchandise Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	46,518	$	—	$	46,518
	Fixed maturities:
	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—MLP’s		36,193		—		36,193
	Mutual funds—equity securities—other		72,234		—		72,234
	Equity securities:
	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
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:
Master limited partnerships		36,925		—		36,925
Global equity securities		919		—		919
Other invested assets		—		382		382
Total	$	286,508	$	25,263	$	311,771

Recovered_Sheet1

Nature of Operations Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail)	Sep. 30, 2014
	State
	Property
US and Puerto Rico | Cemetery	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Number of operating locations	303
Number of states	27
US and Puerto Rico | Funeral Home	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Number of operating locations	98
Number of states	19
Wholly Owned Properties | US and Puerto Rico | Cemetery	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Number of operating locations	272
Managed Properties | Cemetery property	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Number of operating locations	31
Managed Properties | Consolidated Properties | Cemetery property	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Number of operating locations	16
Managed Properties | Unconsolidated Properties | Cemetery property	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Number of operating locations	15
Managed Properties | Unconsolidated Properties | Cemetery property | Second Quarter 2014 Acquisition	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Number of operating locations	13
Managed Properties | US and Puerto Rico | Cemetery	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]	'
Number of operating locations	31

Recovered_Sheet2

Long-Term Accounts Receivable Net (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Customer receivables	$185,724	$174,062
Unearned finance income	-20,038	-20,005
Allowance for contract cancellations	-23,745	-20,275
Accounts Receivable, Net, Total	141,941	133,782
current portion, net of allowance	55,463	55,415
Long-term portion, net of allowance	86,478	78,367
Accounts Receivable, Net	$141,941	$133,782

Activity_in_Allowance_for_Cont

Activity in Allowance for Contract Cancellations (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified			Contract Cancellations	Contract Cancellations
Valuation and Qualifying Accounts Disclosure [Line Items]	'	'	'	'
Balance-Beginning of period	$23,745	$20,275	$20,275	$17,933
Provision for cancellations	'	'	17,080	14,791
Charge-offs-net	'	'	-13,610	-12,964
Balance-End of period	$23,745	$20,275	$23,745	$19,760

Cemetery_Property_Detail

Cemetery Property (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	$341,178	$316,469
Developed land	'	'
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	78,914	72,458
Undeveloped land	'	'
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	172,530	163,997
Mausoleum crypts and lawn crypts	'	'
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	79,706	70,216
Other Land	'	'
Property, Plant, and Equipment Disclosure [Line Items]	'	'
Cemetery property	$10,028	$9,798

Major_Classes_of_Property_and_

Major Classes of Property and Equipment (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Building and improvements	$106,829	$91,575
Furniture and equipment	48,490	44,828
Property, Plant and Equipment, Gross, Total	155,319	136,403
Less: accumulated depreciation	-54,573	-51,396
Property and equipment-net	$100,746	$85,007

Property_and_Equipment_Additio

Property and Equipment - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Property, Plant, and Equipment Disclosure [Line Items]	'	'	'	'
Depreciation expense	$2.50	$2	$6.50	$5.60

Merchandise_Trusts_Additional_

Merchandise Trusts - Additional Information (Detail) (USD $)

28-May-14

Jun. 30, 2014

Jun. 10, 2014

28-May-14

Jun. 30, 2014

Jun. 10, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2013

Sep. 30, 2013

Cemetery property

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Variable Interest Entity, Primary Beneficiary

Variable Interest Entity, Primary Beneficiary

Variable Interest Entity, Primary Beneficiary

Variable Interest Entity, Primary Beneficiary

Variable Interest Entity, Primary Beneficiary

Variable Interest Entity, Primary Beneficiary

Variable Interest Entity, Primary Beneficiary

Variable Interest Entity, Primary Beneficiary

Property

Cemetery property

Cemetery property

Cemetery property

Funeral Homes Property

Funeral Homes Property

Merchandise Trusts

Merchandise Trusts

Merchandise Trusts

Merchandise Trusts

Merchandise Trusts

Merchandise Trusts

Merchandise Trusts

Merchandise Trusts

Property

Property

Property

Property

Property

Securities

Securities

Other Than Temporarily Impaired Securities

Other Than Temporarily Impaired Securities

West Virginia Trust Receivable

West Virginia Trust Receivable

Determined for Three securities

Determined for Seven securities

Property

Other Than Temporarily Impaired Securities

Other Than Temporarily Impaired Securities

Property

Property

Schedule of Available-for-sale Securities [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of properties acquired

13

12

12

13

9

9

'

'

'

'

'

'

'

'

Trust assets, fair value

'

'

'

'

'

'

$491,641,000

$431,556,000

$100,000

$100,000

$8,126,000

$8,262,000

$900,000

$1,600,000

Number of Securities in Loss Position

'

'

'

'

'

'

220

92

'

'

'

'

'

'

Number of Securities in Loss Position for More than Twelve Months

'

'

'

'

'

'

37

19

'

'

'

'

'

'

Net deposits into the trust

'

'

'

'

'

'

31,500,000

'

'

'

'

'

'

'

Purchases of securities available for sale included in trust investments

'

'

'

'

'

'

342,200,000

'

'

'

'

'

'

'

Sales of securities available for sale included in trust investments

'

'

'

'

'

'

354,400,000

'

'

'

'

'

'

'

Contributions of assets

'

'

'

'

'

'

32,100,000

'

'

'

'

'

'

'

Number of securities resulting impairment

'

'

'

'

'

'

'

'

'

2

'

'

3

7

Trust assets, cost

'

'

'

'

'

'

478,896,000

420,560,000

200,000

200,000

8,126,000

8,262,000

1,200,000

2,600,000

Other than temporary impairments loss

'

'

'

'

'

'

'

'

$0

$100,000

'

'

$300,000

$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 $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	$478,896	$420,560
Gross Unrealized Gains	20,238	22,768
Gross Unrealized Losses	-7,493	-11,772
Fair Value	491,641	431,556
Short-term investments	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	51,328	46,518
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	51,328	46,518
Fixed maturities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	16,666	16,441
Gross Unrealized Gains	27	162
Gross Unrealized Losses	-253	-108
Fair Value	16,440	16,495
Fixed maturities | U.S. State and local government agency	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	75	'
Gross Unrealized Gains	0	'
Gross Unrealized Losses	0	'
Fair Value	75	'
Fixed maturities | Corporate debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	9,438	9,105
Gross Unrealized Gains	27	162
Gross Unrealized Losses	-245	-96
Fair Value	9,220	9,171
Fixed maturities | Other debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	7,153	7,336
Gross Unrealized Gains	0	0
Gross Unrealized Losses	-8	-12
Fair Value	7,145	7,324
Mutual funds - debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	132,090	117,761
Gross Unrealized Gains	973	729
Gross Unrealized Losses	-4,763	-7,157
Fair Value	128,300	111,333
Mutual funds - equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	168,644	144,249
Gross Unrealized Gains	13,846	16,610
Gross Unrealized Losses	-721	-3,329
Fair Value	181,769	157,530
Equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	86,649	81,520
Gross Unrealized Gains	5,392	5,267
Gross Unrealized Losses	-1,536	-1,092
Fair Value	90,505	85,695
Other invested assets	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	5,460	5,809
Gross Unrealized Gains	0	0
Gross Unrealized Losses	-220	-86
Fair Value	5,240	5,723
Total managed investments	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	460,837	412,298
Gross Unrealized Gains	20,238	22,768
Gross Unrealized Losses	-7,493	-11,772
Fair Value	473,582	423,294
West Virginia Trust Receivable	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	8,126	8,262
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	8,126	8,262
Assets acquired via acquisition	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	9,933	'
Gross Unrealized Gains	0	'
Gross Unrealized Losses	0	'
Fair Value	$9,933	'

Contractual_Maturities_of_Debt

Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, Fixed maturities, USD $)	Sep. 30, 2014
In Thousands, unless otherwise specified
Investments Classified by Contractual Maturity Date [Line Items]	'
Less than 1 year	$984
1 year through 5 years	10,563
6 years through 10 years	4,871
More than 10 years	22
U.S. State and local government agency	'
Investments Classified by Contractual Maturity Date [Line Items]	'
Less than 1 year	75
Corporate debt securities	'
Investments Classified by Contractual Maturity Date [Line Items]	'
Less than 1 year	18
1 year through 5 years	4,309
6 years through 10 years	4,871
More than 10 years	22
Other debt securities	'
Investments Classified by Contractual Maturity Date [Line Items]	'
Less than 1 year	891
1 year through 5 years	$6,254

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 $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Securities	Securities
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	$59,227	$152,892
Less than 12 months Unrealized Losses	1,886	10,336
12 Months or more Fair Value	106,369	14,438
12 Months or more Unrealized Losses	5,607	1,436
Total Fair Value	165,596	167,330
Total Unrealized Losses	7,493	11,772
Number of Securities in Loss Position	220	92
Fixed maturities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	7,903	8,141
Less than 12 months Unrealized Losses	198	51
12 Months or more Fair Value	5,937	2,244
12 Months or more Unrealized Losses	55	57
Total Fair Value	13,840	10,385
Total Unrealized Losses	253	108
Number of Securities in Loss Position	63	43
Fixed maturities | Corporate debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	6,165	2,812
Less than 12 months Unrealized Losses	196	43
12 Months or more Fair Value	1,165	1,249
12 Months or more Unrealized Losses	49	53
Total Fair Value	7,330	4,061
Total Unrealized Losses	245	96
Number of Securities in Loss Position	52	29
Fixed maturities | Other debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	1,738	5,329
Less than 12 months Unrealized Losses	2	8
12 Months or more Fair Value	4,772	995
12 Months or more Unrealized Losses	6	4
Total Fair Value	6,510	6,324
Total Unrealized Losses	8	12
Number of Securities in Loss Position	11	14
Mutual funds - debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	20,466	87,113
Less than 12 months Unrealized Losses	340	6,724
12 Months or more Fair Value	87,823	6,485
12 Months or more Unrealized Losses	4,423	433
Total Fair Value	108,289	93,598
Total Unrealized Losses	4,763	7,157
Number of Securities in Loss Position	32	13
Mutual funds - equity securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	6,443	29,993
Less than 12 months Unrealized Losses	335	2,444
12 Months or more Fair Value	4,337	4,217
12 Months or more Unrealized Losses	386	885
Total Fair Value	10,780	34,210
Total Unrealized Losses	721	3,329
Number of Securities in Loss Position	16	2
Equity securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	24,415	25,379
Less than 12 months Unrealized Losses	1,013	1,031
12 Months or more Fair Value	3,174	1,492
12 Months or more Unrealized Losses	523	61
Total Fair Value	27,589	26,871
Total Unrealized Losses	1,536	1,092
Number of Securities in Loss Position	108	33
Other invested assets	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	'	2,266
Less than 12 months Unrealized Losses	'	86
12 Months or more Fair Value	5,098	'
12 Months or more Unrealized Losses	220	'
Total Fair Value	5,098	2,266
Total Unrealized Losses	$220	$86
Number of Securities in Loss Position	1	1

Reconciliation_of_Merchandise_

Reconciliation of Merchandise Trust Activities (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
In Thousands, unless otherwise specified			Variable Interest Entity, Primary Beneficiary
			Merchandise Trusts
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Fair Value	$491,641	$431,556	$431,556
Contributions	'	'	67,190
Distributions	'	'	-35,725
Interest/ Dividends	'	'	12,822
Capital Gain Distributions	'	'	36
Realized Gain/ Loss	'	'	18,749
Taxes	'	'	-2,521
Fees	'	'	-2,215
Unrealized Change in Fair Value	'	'	1,749
Fair Value	$491,641	$431,556	$491,641

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 $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	$307,115	$282,225
Gross Unrealized Gains	45,871	35,890
Gross Unrealized Losses	-4,036	-6,344
Fair Value	348,950	311,771
Short-term investments	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	27,257	16,686
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	27,257	16,686
Fixed maturities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	25,221	25,051
Gross Unrealized Gains	230	410
Gross Unrealized Losses	-450	-208
Fair Value	25,001	25,253
Fixed maturities | U.S. Government and federal agency	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	100	302
Gross Unrealized Gains	17	70
Gross Unrealized Losses	0	0
Fair Value	117	372
Fixed maturities | Corporate debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	24,693	24,378
Gross Unrealized Gains	213	340
Gross Unrealized Losses	-450	-208
Fair Value	24,456	24,510
Fixed maturities | Other debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	371	371
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	371	371
Fixed maturities | U.S. State and local government agency	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	57	'
Gross Unrealized Gains	0	'
Gross Unrealized Losses	0	'
Fair Value	57	'
Mutual funds - debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	121,292	121,493
Gross Unrealized Gains	385	466
Gross Unrealized Losses	-3,165	-5,946
Fair Value	118,512	116,013
Mutual funds - equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	100,950	93,243
Gross Unrealized Gains	25,285	22,521
Gross Unrealized Losses	-136	-171
Fair Value	126,099	115,593
Equity securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	32,395	25,580
Gross Unrealized Gains	19,971	12,283
Gross Unrealized Losses	-285	-19
Fair Value	52,081	37,844
Other invested assets	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Cost	'	172
Gross Unrealized Gains	'	210
Gross Unrealized Losses	'	0
Fair Value	'	$382

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 $)	Sep. 30, 2014
In Thousands, unless otherwise specified
Investments Classified by Contractual Maturity Date [Line Items]	'
Less than 1 year	$1,180
1 year through 5 years	13,051
6 years through 10 years	10,734
More than 10 years	36
U.S. Government and federal agency	'
Investments Classified by Contractual Maturity Date [Line Items]	'
1 year through 5 years	117
U.S. State and local government agency	'
Investments Classified by Contractual Maturity Date [Line Items]	'
Less than 1 year	57
Corporate debt securities	'
Investments Classified by Contractual Maturity Date [Line Items]	'
Less than 1 year	752
1 year through 5 years	12,934
6 years through 10 years	10,734
More than 10 years	36
Other debt securities	'
Investments Classified by Contractual Maturity Date [Line Items]	'
Less than 1 year	$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 $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Securities	Securities
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	$47,708	$100,835
Less than 12 months Unrealized Losses	960	5,064
12 Months or more Fair Value	87,738	19,489
12 Months or more Unrealized Losses	3,076	1,280
Total Fair Value	135,446	120,324
Total Unrealized Losses	4,036	6,344
Number of Securities in Loss Position	170	46
Fixed maturities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	12,494	5,664
Less than 12 months Unrealized Losses	338	93
12 Months or more Fair Value	2,974	3,122
12 Months or more Unrealized Losses	112	115
Total Fair Value	15,468	8,786
Total Unrealized Losses	450	208
Number of Securities in Loss Position	69	29
Fixed maturities | Corporate debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	12,494	5,664
Less than 12 months Unrealized Losses	338	93
12 Months or more Fair Value	2,974	3,122
12 Months or more Unrealized Losses	112	115
Total Fair Value	15,468	8,786
Total Unrealized Losses	450	208
Number of Securities in Loss Position	69	29
Mutual funds - debt securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	24,706	93,473
Less than 12 months Unrealized Losses	277	4,781
12 Months or more Fair Value	82,887	16,367
12 Months or more Unrealized Losses	2,888	1,165
Total Fair Value	107,593	109,840
Total Unrealized Losses	3,165	5,946
Number of Securities in Loss Position	29	13
Mutual funds - equity securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	7,197	1,185
Less than 12 months Unrealized Losses	64	171
12 Months or more Fair Value	1,230	0
12 Months or more Unrealized Losses	72	0
Total Fair Value	8,427	1,185
Total Unrealized Losses	136	171
Number of Securities in Loss Position	7	1
Equity securities	'	'
Investments, Unrealized Loss Position [Line Items]	'	'
Less than 12 months Fair Value	3,311	513
Less than 12 months Unrealized Losses	281	19
12 Months or more Fair Value	647	0
12 Months or more Unrealized Losses	4	0
Total Fair Value	3,958	513
Total Unrealized Losses	$285	$19
Number of Securities in Loss Position	65	3

Perpetual_Care_Trusts_Addition

Perpetual Care Trusts - Additional Information (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
		Securities		Securities
Schedule of Available-for-sale Securities [Line Items]	'	'	'	'
Number of Securities in Loss Position	'	170	'	46
Number of Securities in Loss Position for More than Twelve Months	'	21	'	13
Net contribution in to the trust	'	$15,300,000	'	'
Purchases of securities available for sale included in trust investments	'	124,100,000	'	'
Sales of securities available for sale included in trust investments	'	135,000,000	'	'
Contributions of assets	'	16,000,000	'	'
Trust assets, cost	'	307,115,000	'	282,225,000
Trust assets, fair value	'	348,950,000	'	311,771,000
Other than temporary impairments loss	0	0	0	'
Other Than Temporarily Impaired Securities	'	'	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'	'	'
Number of securities resulting impairment	'	2	'	'
Trust assets, cost	'	1,300,000	'	'
Trust assets, fair value	'	800,000	'	'
Other than temporary impairments loss	'	$500,000	'	'

Reconciliation_of_Perpetual_Ca

Reconciliation of Perpetual Care Trust Activities (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
In Thousands, unless otherwise specified			Variable Interest Entity, Primary Beneficiary
			Perpetual care trusts
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Fair Value	$348,950	$311,771	$311,771
Contributions	'	'	25,440
Distributions	'	'	-10,147
Interest/ Dividends	'	'	10,795
Capital Gain Distributions	'	'	2
Realized Gain/ Loss	'	'	615
Taxes	'	'	-347
Fees	'	'	-1,468
Unrealized Change in Fair Value	'	'	12,289
Fair Value	$348,950	$311,771	$348,950

Goodwill_by_Reportable_Segment

Goodwill by Reportable Segment (Detail) (USD $)	9 Months Ended		9 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
			Cemetery Operations South East	Cemetery Operations North East	Cemetery Operations West	Cemetery Operations West	Funeral Home
Goodwill [Line Items]	'	'	'	'	'	'	'
Goodwill, Beginning Balance	$48,737	$48,737	$6,174	'	$11,948	$11,948	$30,615
Goodwill acquired from acquisitions	8,391	'	3,643	2,903	'	'	1,845
Goodwill, Ending Balance	$57,128	$48,737	$9,817	$2,903	$11,948	$11,948	$32,460

Major_Classes_of_Intangible_As

Major Classes of Intangible Assets (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	$74,216	$14,458
Accumulated Amortization	-6,271	-4,803
Net Intangible Asset	67,945	9,655
Lease and Management Agreements	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	59,758	'
Accumulated Amortization	-332	'
Net Intangible Asset	59,426	'
Underlying contract value	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	6,239	6,239
Accumulated Amortization	-819	-702
Net Intangible Asset	5,420	5,537
Noncompete Agreements	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	7,950	7,950
Accumulated Amortization	-5,011	-4,003
Net Intangible Asset	2,939	3,947
Other intangible assets	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	269	269
Accumulated Amortization	-109	-98
Net Intangible Asset	$160	$171

Recovered_Sheet3

Goodwill and Intangible Assets - Additional Information (Detail)	3 Months Ended	0 Months Ended
	Mar. 31, 2013	28-May-14	28-May-14
		Cemetery property	Cemetery property
			Property
Goodwill [Line Items]	'	'	'
Number of properties acquired	'	'	13
Finite lived intangible asset, amortization period	'6 years	'60 years	'
Intangible asset amortization, effective annual rate	'	'	8.30%

Outstanding_Debt_Detail

Outstanding Debt (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Long-Term Debt	$272,876	$296,047
Less current portion	3,373	2,916
Less unamortized bond and note payable discounts	3,672	4,115
Long-term portion	265,831	289,016
Revolving Credit Facility, due January 2017	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	91,402	114,002
7.875% senior notes, due 2021	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	175,000	175,000
Notes Payable, other Payables | Acquisition debt	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	903	1,571
Notes Payable, other Payables | acquisition non-competes	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	2,891	3,945
Insurance and vehicle financing	'	'
Debt Instrument [Line Items]	'	'
Long-Term Debt	$2,680	$1,529

Outstanding_Debt_Parenthetical

Outstanding Debt (Parenthetical) (Detail)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	28-May-13
7.875% senior notes, due 2021	'	'	'
Debt Instrument [Line Items]	'	'	'
Long-Term Debt, interest rate	7.88%	7.88%	7.88%
Long-Term Debt, maturity date, year	'2021	'2021	'
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

9 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

9 Months Ended

9 Months Ended

Feb. 28, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

28-May-13

28-May-13

31-May-13

Sep. 30, 2014

28-May-13

22-May-14

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

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

Minimum

Minimum

Maximum

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

Line of Credit

Line of Credit

Line of Credit

Line of Credit

Third Amendment

Third Amendment

Third Amendment

Series of Individually Immaterial Business Acquisitions

Total Aggregate Consideration

Second Amendment

Third Amended and Restated Credit Agreement

Second Amendment

Fourth Amendment

Base Rate

Minimum

Maximum

through December 31, 2013

Period ending on June 30, 2014 and thereafter

Third Amendment

Third Amendment

Third Amendment

Debt Disclosure [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-Term Debt, principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

$175,000,000

'

'

$150,000,000

'

'

'

'

'

Long-Term Debt, interest rate

'

'

'

'

'

'

'

'

'

'

'

7.88%

7.88%

7.88%

'

'

'

10.25%

'

'

'

'

Long-Term Debt, Issued price per $100

'

'

'

'

'

'

'

'

'

'

'

'

'

'

97.83%

'

'

'

'

'

'

'

Net proceeds from issuance of senior notes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

171,200,000

'

'

'

'

'

'

Long-Term Debt, discount

'

3,672,000

4,115,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,800,000

'

'

'

'

Long-Term Debt, debt issuance costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

4,600,000

'

'

'

'

'

'

Debt premium percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.50%

'

'

'

'

'

Long-Term Debt, fair value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

181,100,000

'

'

'

'

'

Maximum consolidated leverage ratio

'

'

'

'

400.00%

375.00%

'

'

'

'

'

'

'

'

'

'

'

'

400.00%

'

'

'

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%

'

'

'

'

'

'

'

'

'

'

'

Leverage ratio

'

'

'

375.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

10,000,000

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility , maximum borrowing

'

'

'

140,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, outstanding

'

'

'

91,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long term debt, maturity date

19-Feb-14

'

'

19-Jan-17

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

$57,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt covenant, Percentage of consolidated EBITDA

'

'

'

80.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consolidated coverage ratio

'

'

'

'

'

'

'

'

'

250.00%

'

'

'

'

'

'

'

'

'

'

'

'

Credit facility, interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2.90%

4.00%

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%

'

'

Debt instrument maturity term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'90 days

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014
Income Taxes [Line Items]	'
Percentage of qualifying income of partnership for federal income tax purposes	90.00%
State and Local Jurisdiction	'
Income Taxes [Line Items]	'
Net operating loss carryforwards	238.2
Internal Revenue Service (IRS)	'
Income Taxes [Line Items]	'
Net operating loss carryforwards	194.3
Net operating loss carryforwards, expiration date	'2019

Recovered_Sheet4

Deferred Cemetery Revenues Net (Detail) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred Revenue Arrangement [Line Items]	'	'
Deferred merchandise trust unrealized gains (losses)	$12,745	$10,996
Deferred cost of goods sold	-58,557	-54,257
Deferred cemetery revenues, net	634,805	579,993
Deferred selling and obtaining costs	94,853	87,998
Pre Acquisition Margin	'	'
Deferred Revenue Arrangement [Line Items]	'	'
Deferred cemetery revenues, net	139,071	131,274
Cemetery	'	'
Deferred Revenue Arrangement [Line Items]	'	'
Deferred cemetery revenues, net	439,449	403,250
Merchandise Trusts	'	'
Deferred Revenue Arrangement [Line Items]	'	'
Deferred cemetery revenues, net	$102,097	$88,730

Recovered_Sheet5

Commitments and Contingencies - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Leases And Employment Agreements Disclosure [Line Items]	'	'	'	'
Operating lease expense	$0.50	$0.70	$1.70	$2
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 $)	Sep. 30, 2014
In Thousands, unless otherwise specified
Operating Leases Future Minimum Payments Due [Line Items]	'
2015	$1,712
2016	1,521
2017	1,373
2018	1,181
2019	1,031
Thereafter	1,214
Total	$8,032

Compensation_Expense_Recognize

Compensation Expense Recognized Related to Unit Appreciation Rights and Restricted Phantom Unit Awards (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Compensation expense	$265	$348	$802	$1,038
Unit appreciation rights	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Compensation expense	21	137	60	416
Restricted phantom units	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Compensation expense	$244	$211	$742	$622

Partners_Capital_Additional_In

Partners' Capital - Additional Information (Detail) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

Aug. 14, 2014

Jun. 12, 2014

21-May-14

Feb. 27, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Jun. 12, 2014

21-May-14

Apr. 01, 2014

Feb. 27, 2014

Dec. 31, 2013

Limited Partners' Capital Account [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of units not included in diluted weighted average number of limited partners' units outstanding

'

'

'

'

180,959

306,723

179,929

318,134

'

'

'

'

'

Public offering, common units sold

'

2,990,000

'

2,300,000

'

'

'

'

'

'

'

'

'

common unit, price per unit

'

'

'

'

'

'

'

'

$23.67

$24.38

'

$24.45

'

Net proceeds of the offering, after deducting underwriting discounts and offering expenses

'

$67,100,000

'

$53,200,000

'

'

'

'

'

'

'

'

'

Common units issued

'

'

'

'

136,361

'

136,361

'

'

2,255,947

15,363

'

'

Proceeds from issuance of common units

'

'

55,000,000

'

'

'

53,237,000

'

'

'

'

'

'

Distribution units issued

57,062

'

'

'

'

'

'

'

'

'

'

'

'

Cash Distribution paid

1,400,000

'

'

'

'

'

'

'

'

'

'

'

'

Number of common units outstanding

'

'

'

'

29,131,835

'

29,131,835

'

'

'

'

'

21,377,102

Unit appreciation rights

'

'

'

'

'

'

'

'

'

'

'

'

'

Limited Partners' Capital Account [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Non-vested unit appreciation rights expense outstanding

'

'

'

'

200,000

'

$200,000

'

'

'

'

'

'

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail) (USD $)

1 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

9 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Feb. 28, 2013

Mar. 31, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2014

28-May-14

28-May-14

Jan. 16, 2014

Jan. 16, 2014

Jun. 10, 2014

28-May-14

Sep. 30, 2014

28-May-14

Sep. 30, 2014

Sep. 30, 2014

28-May-14

28-May-14

28-May-14

Jun. 30, 2014

Jun. 10, 2014

28-May-14

28-May-14

28-May-14

Jun. 30, 2014

Jun. 10, 2014

Feb. 28, 2013

Feb. 28, 2013

Aug. 01, 2013

Aug. 01, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Positive Outcome of Litigation

Positive Outcome of Litigation

Positive Outcome of Litigation

General and Administrative Expense

Acquisition-related Costs

Cemetery property

Cemetery property

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Purchase and Sale Agreement

Purchase and Sale Agreement

Third Quarter 2013 Acquisition

Third Quarter 2013 Acquisition

Two Thousand Fourteen Acquisitions

Two Thousand Fourteen Acquisitions

Two Thousand Thirteen Acquisitions

Two Thousand Thirteen Acquisitions

Merchandise Trusts

Positive Outcome of Litigation

Positive Outcome of Litigation

Property

Cemetery property

General and Administrative Expense

Contingent Consideration Liability [Member]

Minimum

Maximum

Cemetery property

Cemetery property

Cemetery property

Cemetery property

Cemetery property

Cemetery property

Funeral Homes Property

Funeral Homes Property

Funeral Homes Property

Funeral Homes Property

Cemetery property

Property

Property

Property

Property

License Agreement

Management Agreement

Property

Property

Noncompete Agreements

Property

Property

Property

Installment

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of properties acquired

'

'

'

'

'

'

'

'

'

'

13

'

1

'

'

'

'

'

'

'

'

'

12

12

13

8

5

9

9

'

'

'

'

'

'

'

'

Consideration paid

'

'

'

'

'

'

'

'

'

'

'

$200,000

'

$53,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$9,100,000

'

$5,000,000

'

'

'

'

'

Finite lived intangible asset, amortization period

'

'6 years

'

'

'

'

'

'

'

'60 years

'

'

'

'

'

'

'

'

'

'

'

'60 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Up-front rental payment to landlord

'

'

'

'

'

'

'

'

'

'

'

'

'

'

53,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate fixed rent payment to landlord

'

'

8,032,000

'

'

'

'

'

'

'

'

'

'

'

'

'

36,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fixed rent for lease, years deferred

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'6 years

'11 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Present value of fixed rent liability

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8,368,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gross fixed rent liability

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

36,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fixed rent, discount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

27,632,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Effective annual discount rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8.30%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Units issued in connection with acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

159,635

'

'

'

'

'

'

'

Consideration paid - units

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,600,000

'

'

'

'

'

'

'

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

'

'

'

'

'

'

Number of installment payments

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6

'

'

'

'

'

'

Installment payment start date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19-Feb-14

'

'

'

'

'

'

Number of businesses acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1

'

'

'

'

Property Acquired, revenue contributed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8,000,000

10,300,000

1,600,000

4,300,000

Property Acquired, operating profit (loss) contributed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

400,000

400,000

200,000

300,000

Litigation settlement, cash proceeds from settlement

'

'

'

'

11,900,000

'

'

1,700,000

1,300,000

'

'

'

'

'

'

1,500,000

'

300,000

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain on settlement agreement

'

900,000

888,000

12,261,000

'

12,300,000

3,400,000

'

'

'

'

'

'

'

'

900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Settlement agreement, funds placed into trust

'

1,300,000

'

18,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

6,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Settlement agreement, legal fees

'

$400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preliminary_Assessment_of_Fair

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

3 Months Ended

9 Months Ended

0 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

Jan. 16, 2014

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

First Quarter 2014 Acquisition

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Preliminary Allocation

Other liabilities

Accounts receivable

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Deferred margin

Merchandise Liabilities Noncurrent

Deferred tax liability

Perpetual care trust corpus

Cemetery property

Property and equipment

Merchandise Trusts

Perpetual care trusts

Perpetual care trusts

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of assets acquired

'

'

'

'

'

'

'

$47

$2,607

$691

'

'

'

'

'

'

Estimated fair value of property acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

470

140

Total assets

'

'

'

'

'

3,955

'

'

'

'

'

'

'

'

'

'

Estimated fair value of liabilities assumed

'

'

'

'

'

'

20

'

'

'

1,035

956

641

691

'

'

Total liabilities

'

'

'

'

'

3,343

'

'

'

'

'

'

'

'

'

'

Fair value of net assets acquired

'

'

'

'

'

612

'

'

'

'

'

'

'

'

'

'

Consideration paid

'

'

'

200

200

'

'

'

'

'

'

'

'

'

'

'

Gain on bargain purchase

$2,530

$412

$2,530

'

$412

'

'

'

'

'

'

'

'

'

'

'

Preliminary_Assessment_of_Fair1

Preliminary Assessment of Fair Value of Net Assets Acquired and Resulting Goodwill of Second Quarter Twenty Fourteen (Detail) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2013

Jun. 10, 2014

Jun. 10, 2014

28-May-14

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

Jun. 10, 2014

In Thousands, unless otherwise specified

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Second Quarter 2014 Acquisition

Other Assets

Other liabilities

Accounts receivable

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Deferred margin

Merchandise Liabilities Noncurrent

Deferred tax liability

Perpetual care trust corpus

Cemetery property

Property and equipment

Merchandise Trusts

Perpetual care trusts

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of assets acquired

'

'

'

'

'

'

$1,408

'

$6,191

$29,512

$15,350

'

'

'

'

'

'

Estimated fair value of property acquired

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

26,033

15,782

Total assets

'

'

'

'

94,276

61,368

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of liabilities assumed

'

'

'

'

'

'

'

51

'

'

'

11,233

20,918

1,315

15,350

'

'

Total liabilities

'

'

'

'

48,867

8,368

'

'

'

'

'

'

'

'

'

'

'

Fair value of net assets acquired

'

'

'

'

45,409

53,000

'

'

'

'

'

'

'

'

'

'

'

Consideration paid

'

'

'

53,800

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill from purchase

$57,128

$48,737

$48,737

'

$8,391

'

'

'

'

'

'

'

'

'

'

'

'

Fixed_Rent_for_Cemeteries_Deta

Fixed Rent for Cemeteries (Detail) (Second Quarter 2014 Acquisition, USD $)	0 Months Ended
	28-May-14
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 year
Minimum | Lease Years 6-20	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'6 years
Minimum | Lease Years 21-25	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'21 years
Minimum | Lease Years 26- 35	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'26 years
Minimum | Lease Years 36-60	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'36 years
Maximum | Lease Years 1-5	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'5 years
Maximum | Lease Years 6-20	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'20 years
Maximum | Lease Years 21-25	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'25 years
Maximum | Lease Years 26- 35	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'35 years
Maximum | Lease Years 36-60	'
Management Agreement Future Minimum Payments Due [Line Items]	'
Lease years	'60 years

Assets_and_Liabilities_Recogni

Assets and Liabilities Recognized (Detail) (Second Quarter 2014 Acquisition, USD $)	Jun. 10, 2014	28-May-14
In Thousands, unless otherwise specified
Second Quarter 2014 Acquisition	'	'
Business Acquisition [Line Items]	'	'
Accounts receivable	'	$1,610
Intangible asset	'	59,758
Total assets	94,276	61,368
Obligation for lease and management agreements	'	36,000
Discount on obligation for lease and management agreements	'	-27,632
Obligation for lease and management agreements, net	'	8,368
Total liabilities	48,867	8,368
Total net assets	$45,409	$53,000

Revised_Assessment_of_Fair_Val

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

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2013

Sep. 30, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

In Thousands, unless otherwise specified

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

First Quarter 2013 Acquisition

First Quarter 2013 Acquisition

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Revised Assessment

Revised Assessment

Revised Assessment

Revised Assessment

Revised Assessment

Revised Assessment

Revised Assessment

Revised Assessment

Adjustments

Adjustments

Adjustments

Adjustments

Noncompete Agreements

Property and equipment

Other liabilities

Accounts receivable

Perpetual care trusts, restricted, at fair value

Deferred margin

Merchandise Liabilities Noncurrent

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Funeral Home

Merchandise Trusts

Noncompete Agreements

Property and equipment

Other liabilities

Accounts receivable

Perpetual care trusts, restricted, at fair value

Deferred margin

Merchandise Liabilities Noncurrent

Accounts receivable

Deferred margin

Merchandise Liabilities Noncurrent

Merchandise Trusts

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated fair value of assets acquired

'

'

'

'

'

'

'

'

'

$1,006

$4,853

'

'

'

'

'

'

$695

$4,853

'

'

'

$311

'

'

Estimated fair value of property and equipment acquired

'

'

'

'

'

'

'

8,315

'

'

'

'

'

'

'

8,315

'

'

'

'

'

'

'

'

'

Estimated fair value of intangibles

'

'

'

'

'

'

1,927

'

'

'

'

'

'

'

1,927

'

'

'

'

'

'

'

'

'

'

Total assets

'

'

'

'

'

16,101

'

'

'

'

'

'

'

15,790

'

'

'

'

'

'

'

311

'

'

'

Estimated fair value of liabilities assumed

'

'

'

'

'

'

'

'

164

'

'

827

4,839

'

'

'

164

'

'

2,419

2,233

'

'

-1,592

2,606

Total liabilities

'

'

'

'

'

5,830

'

'

'

'

'

'

'

4,816

'

'

'

'

'

'

'

1,014

'

'

'

Fair value of net assets acquired

'

'

'

'

'

10,271

'

'

'

'

'

'

'

10,974

'

'

'

'

'

'

'

-703

'

'

'

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

$57,128

$48,737

$48,737

$32,460

$30,615

$6,345

'

'

'

'

'

'

'

$5,642

'

'

'

'

'

'

'

$703

'

'

'

Final_Assessment_of_Fair_Value

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

3 Months Ended

9 Months Ended

0 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 2013

Aug. 01, 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

Other liabilities

Accounts receivable

Perpetual care trusts, restricted, at fair value

Perpetual care trusts, restricted, at fair value

Merchandise Liabilities Noncurrent

Deferred margin

Perpetual care trust corpus

Deferred tax liability

Cemetery property

Property and equipment

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

'

'

'

'

'

94

'

'

'

1,252

1,356

5,888

701

'

'

Total liabilities

'

'

'

'

9,291

'

'

'

'

'

'

'

'

'

'

Fair value of net assets acquired

'

'

'

'

7,530

'

'

'

'

'

'

'

'

'

'

Consideration paid

'

'

'

5,000

'

'

'

'

'

'

'

'

'

'

'

Gain on bargain purchase

$2,530

$412

$2,530

$2,530

'

'

'

'

'

'

'

'

'

'

'

Consolidated_Pro_Forma_Informa

Consolidated Pro Forma Information (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]	'	'	'	'
Revenue	$78,174	$69,616	$227,593	$208,327
Net loss	($3,268)	($1,108)	($2,625)	($13,980)
Net loss per limited partner unit (basic and diluted)	($0.11)	($0.04)	($0.09)	($0.53)

Segment_Information_Additional

Segment Information - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2014
	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		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Revenues	'	'	'	'	'
Revenues	$78,174	$61,539	$214,094	$183,573	'
Costs and expenses	'	'	'	'	'
Selling	16,494	11,692	42,544	35,134	'
General and administrative	9,808	7,902	26,333	23,382	'
Corporate overhead	8,392	7,997	22,394	21,657	'
Depreciation and amortization	3,112	2,378	7,993	7,159	'
Funeral home	10,359	8,981	29,081	27,081	'
Acquisition related costs, net of recoveries	451	243	2,040	901	'
Total cost and expenses	75,754	60,802	203,147	179,118	'
Operating profit	2,420	737	10,947	4,455	'
Total assets	1,709,203	1,449,993	1,709,203	1,449,993	1,474,343
Long lived asset additions	4,447	8,592	113,802	23,108	'
Goodwill	57,128	48,737	57,128	48,737	48,737
Cemetery	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Cost of sales	9,062	7,102	25,216	21,104	'
Cemetery	18,076	14,507	47,546	42,700	'
Cemetery | Sales	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	42,674	32,477	109,508	94,756	'
Cemetery | Service and other	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	23,261	18,689	69,122	56,350	'
Funeral Homes Property	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	12,239	10,373	35,464	32,467	'
Cemetery property	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Amortization of cemetery property	1,979	1,910	7,084	5,521	'
Cemetery Operations South East	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Goodwill	9,817	'	9,817	'	6,174
Cemetery Operations North East	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Goodwill	2,903	'	2,903	'	'
Cemetery Operations West	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Goodwill	11,948	'	11,948	'	11,948
Funeral Home	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Goodwill	32,460	'	32,460	'	30,615
Operating Segments | Cemetery Operations South East	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	32,750	33,504	100,404	99,720	'
Costs and expenses	'	'	'	'	'
Selling	8,173	7,769	24,019	22,913	'
General and administrative	4,343	4,064	13,053	12,266	'
Depreciation and amortization	800	575	2,094	1,688	'
Total cost and expenses	25,677	24,124	75,268	71,317	'
Operating profit	7,073	9,380	25,136	28,403	'
Total assets	634,012	557,308	634,012	557,308	'
Long lived asset additions	1,950	6,287	28,470	8,613	'
Goodwill	9,817	6,174	9,817	6,174	'
Operating Segments | Cemetery Operations South East | Cemetery	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Cost of sales	4,828	4,929	15,045	14,704	'
Cemetery	7,533	6,787	21,057	19,746	'
Operating Segments | Cemetery Operations South East | Cemetery | Sales	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	22,653	24,304	69,319	70,941	'
Operating Segments | Cemetery Operations South East | Cemetery | Service and other	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	10,097	9,200	31,085	28,779	'
Operating Segments | Cemetery Operations South East | Cemetery property	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Amortization of cemetery property	1,035	1,152	3,499	3,182	'
Operating Segments | Cemetery Operations North East	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	24,268	16,041	61,112	47,046	'
Costs and expenses	'	'	'	'	'
Selling	4,572	3,081	11,443	9,675	'
General and administrative	2,132	1,582	5,533	4,774	'
Depreciation and amortization	670	224	1,244	679	'
Total cost and expenses	16,505	10,389	39,295	32,273	'
Operating profit	7,763	5,652	21,817	14,773	'
Total assets	422,601	306,577	422,601	306,577	'
Long lived asset additions	1,205	451	72,515	1,710	'
Goodwill	2,903	'	2,903	'	'
Operating Segments | Cemetery Operations North East | Cemetery	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Cost of sales	2,555	1,811	6,576	6,336	'
Cemetery	6,576	3,691	14,499	10,809	'
Operating Segments | Cemetery Operations North East | Cemetery | Sales	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	13,228	8,963	31,583	27,664	'
Operating Segments | Cemetery Operations North East | Cemetery | Service and other	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	11,040	7,078	29,529	19,382	'
Operating Segments | Cemetery Operations North East | Cemetery property	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Amortization of cemetery property	341	585	1,762	1,943	'
Operating Segments | Cemetery Operations West	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	20,145	18,934	61,979	56,721	'
Costs and expenses	'	'	'	'	'
Selling	4,001	3,367	11,462	10,128	'
General and administrative	3,333	2,256	7,747	6,342	'
Depreciation and amortization	539	548	1,593	1,613	'
Total cost and expenses	14,007	12,402	40,478	36,029	'
Operating profit	6,138	6,532	21,501	20,692	'
Total assets	448,732	418,119	448,732	418,119	'
Long lived asset additions	906	1,477	3,350	2,735	'
Goodwill	11,948	11,948	11,948	11,948	'
Operating Segments | Cemetery Operations West | Cemetery	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Cost of sales	2,167	2,202	7,686	5,801	'
Cemetery	3,967	4,029	11,990	12,145	'
Operating Segments | Cemetery Operations West | Cemetery | Sales	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	11,512	10,440	35,211	32,483	'
Operating Segments | Cemetery Operations West | Cemetery | Service and other	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	8,633	8,494	26,768	24,238	'
Operating Segments | Cemetery Operations West | Cemetery property	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Amortization of cemetery property	435	305	2,237	866	'
Operating Segments | Funeral Home	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	14,457	12,094	40,777	36,904	'
Costs and expenses	'	'	'	'	'
Depreciation and amortization	867	859	2,346	2,268	'
Funeral home	10,674	9,161	29,813	27,582	'
Total cost and expenses	11,541	10,020	32,159	29,850	'
Operating profit	2,916	2,074	8,618	7,054	'
Total assets	163,181	132,928	163,181	132,928	'
Long lived asset additions	203	362	9,024	9,287	'
Goodwill	32,460	30,615	32,460	30,615	'
Operating Segments | Funeral Home | Funeral Homes Property	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	14,457	12,094	40,777	36,904	'
Corporate	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Selling	631	'	1,480	833	'
Corporate overhead	8,392	7,997	22,394	21,657	'
Depreciation and amortization	236	172	716	911	'
Acquisition related costs, net of recoveries	451	243	2,040	901	'
Total cost and expenses	9,710	8,412	26,630	24,302	'
Operating profit	-9,710	-8,412	-26,630	-24,302	'
Total assets	40,677	35,061	40,677	35,061	'
Long lived asset additions	183	15	443	763	'
Adjustment	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	-13,446	-19,034	-50,178	-56,818	'
Costs and expenses	'	'	'	'	'
Selling	-883	-2,525	-5,860	-8,415	'
Funeral home	-315	-180	-732	-501	'
Total cost and expenses	-1,686	-4,545	-10,683	-14,653	'
Operating profit	-11,760	-14,489	-39,495	-42,165	'
Adjustment | Cemetery	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Cost of sales	-488	-1,840	-4,091	-5,737	'
Adjustment | Cemetery | Sales	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	-4,719	-11,230	-26,605	-36,332	'
Adjustment | Cemetery | Service and other	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	-6,509	-6,083	-18,260	-16,049	'
Adjustment | Funeral Homes Property	'	'	'	'	'
Revenues	'	'	'	'	'
Revenues	-2,218	-1,721	-5,313	-4,437	'
Adjustment | Cemetery property	'	'	'	'	'
Costs and expenses	'	'	'	'	'
Amortization of cemetery property	$168	($132)	($414)	($470)	'

Assets_and_Liabilities_Measure

Assets and Liabilities Measured at Fair Value (Detail) (Variable Interest Entity, Primary Beneficiary, USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Merchandise Trusts	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	$491,641	$431,556
Merchandise Trusts | Short-term investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	51,328	46,518
Merchandise Trusts | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	16,440	16,495
Merchandise Trusts | Fixed maturities | U.S. State and local government agency	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	75	'
Merchandise Trusts | Fixed maturities | Corporate debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	9,220	9,171
Merchandise Trusts | Fixed maturities | Other debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	7,145	7,324
Merchandise Trusts | Mutual funds - debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	128,300	111,333
Merchandise Trusts | Mutual funds - equity securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	181,769	157,530
Merchandise Trusts | Mutual funds - equity securities | real estate sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	52,379	49,103
Merchandise Trusts | Mutual funds - equity securities | energy sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	8,498	'
Merchandise Trusts | Mutual funds - equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	29,821	36,193
Merchandise Trusts | Mutual funds - equity securities | Other	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	91,071	72,234
Merchandise Trusts | Equity securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	90,505	85,695
Merchandise Trusts | Equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	56,196	57,258
Merchandise Trusts | Equity securities | Global Equity Securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	34,309	28,437
Merchandise Trusts | Other invested assets	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	5,240	5,723
Merchandise Trusts | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	473,582	423,294
Merchandise Trusts | Level 1 | Short-term investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	51,328	46,518
Merchandise Trusts | Level 1 | Mutual funds - debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	128,300	111,333
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	52,379	49,103
Merchandise Trusts | Level 1 | Mutual funds - equity securities | energy sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	8,498	'
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	29,821	36,193
Merchandise Trusts | Level 1 | Mutual funds - equity securities | Other	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	91,071	72,234
Merchandise Trusts | Level 1 | Equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	56,196	57,258
Merchandise Trusts | Level 1 | Equity securities | Global Equity Securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	34,309	28,437
Merchandise Trusts | Level 1 | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	451,902	401,076
Merchandise Trusts | Level 2 | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	16,440	16,495
Merchandise Trusts | Level 2 | Fixed maturities | U.S. State and local government agency	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	75	'
Merchandise Trusts | Level 2 | Fixed maturities | Corporate debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	9,220	9,171
Merchandise Trusts | Level 2 | Fixed maturities | Other debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	7,145	7,324
Merchandise Trusts | Level 2 | Other invested assets	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	5,240	5,723
Merchandise Trusts | Level 2 | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	21,680	22,218
Perpetual care trusts	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	348,950	311,771
Perpetual care trusts | Short-term investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	27,257	16,686
Perpetual care trusts | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	25,001	25,253
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	117	372
Perpetual care trusts | Fixed maturities | U.S. State and local government agency	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	57	'
Perpetual care trusts | Fixed maturities | Corporate debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	24,456	24,510
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	118,512	116,013
Perpetual care trusts | Mutual funds - equity securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	126,099	115,593
Perpetual care trusts | Mutual funds - equity securities | real estate sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	38,183	40,763
Perpetual care trusts | Mutual funds - equity securities | energy sector	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	16,296	14,761
Perpetual care trusts | Mutual funds - equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	47,863	46,817
Perpetual care trusts | Mutual funds - equity securities | Other	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	23,757	13,252
Perpetual care trusts | Equity securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	52,081	37,844
Perpetual care trusts | Equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	47,283	36,925
Perpetual care trusts | Equity securities | Global Equity Securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	4,798	919
Perpetual care trusts | Other invested assets	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	'	382
Perpetual care trusts | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	348,950	311,771
Perpetual care trusts | Level 1 | Short-term investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	27,257	16,686
Perpetual care trusts | Level 1 | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	117	372
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	117	372
Perpetual care trusts | Level 1 | Mutual funds - debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	118,512	116,013
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	38,183	40,763
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	16,296	14,761
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	47,863	46,817
Perpetual care trusts | Level 1 | Mutual funds - equity securities | Other	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	23,757	13,252
Perpetual care trusts | Level 1 | Equity securities | Master limited partnerships	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	47,283	36,925
Perpetual care trusts | Level 1 | Equity securities | Global Equity Securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	4,798	919
Perpetual care trusts | Level 1 | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	324,066	286,508
Perpetual care trusts | Level 2 | Fixed maturities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	24,884	24,881
Perpetual care trusts | Level 2 | Fixed maturities | U.S. State and local government agency	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	57	'
Perpetual care trusts | Level 2 | Fixed maturities | Corporate debt securities	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	24,456	24,510
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
Perpetual care trusts | Level 2 | Total managed investments	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Available for sale securities	$24,884	$25,263