StoneMor 10-K 16 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 02, 2015	Jun. 30, 2014
Document Information [Line Items]
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Trading Symbol	STON
Entity Registrant Name	STONEMOR PARTNERS LP
Entity Central Index Key	1286131
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		29,258,434
Entity Public Float			$633,800,000

Consolidated_Balance_Sheet

Consolidated Balance Sheet (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$10,401	$12,175
Accounts receivable, net of allowance	62,503	55,415
Prepaid expenses	4,708	3,622
Other current assets	24,266	22,667
Total current assets	101,878	93,879
Long-term accounts receivable, net of allowance	89,536	78,367
Cemetery property	339,848	316,469
Property and equipment, net of accumulated depreciation	100,391	85,007
Merchandise trusts, restricted, at fair value	484,820	431,556
Perpetual care trusts, restricted, at fair value	345,105	311,771
Deferred financing costs, net of accumulated amortization	9,089	8,308
Deferred selling and obtaining costs	97,795	87,998
Deferred tax assets	40	42
Goodwill	58,836	48,737
Intangible assets	68,990	9,655
Other assets	3,136	2,554
Total assets	1,699,464	1,474,343
Current liabilities:
Accounts payable and accrued liabilities	35,382	37,269
Accrued interest	1,219	1,512
Current portion, long-term debt	2,251	2,916
Total current liabilities	38,852	41,697
Other long-term liabilities	1,292	1,527
Obligation for lease and management agreements, net	8,767
Long-term debt	285,378	289,016
Deferred cemetery revenues, net	643,408	579,993
Deferred tax liabilities	17,708	12,407
Merchandise liability	150,192	130,412
Perpetual care trust corpus	345,105	311,771
Total liabilities	1,490,702	1,366,823
Commitments and contingencies
Partners' capital (deficit)
General partner deficit	-5,113	-2,137
Common partners, 29,204 and 21,377 units outstanding as of December 31, 2014 and December 31, 2013, respectively	213,875	109,657
Total partners' capital	208,762	107,520
Total liabilities and partners' capital	$1,699,464	$1,474,343

Consolidated_Balance_Sheet_Par

Consolidated Balance Sheet (Parenthetical)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Common partners units, outstanding	29,204	21,377

Consolidated_Statement_of_Oper

Consolidated Statement of Operations (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues:
Total revenues	$288,085	$246,641	$242,606
Costs and Expenses:
Selling expense	55,277	47,832	46,878
General and administrative expense	35,110	31,873	28,928
Corporate overhead	32,454	28,875	28,169
Depreciation and amortization	11,081	9,548	9,431
Acquisition related costs, net of recoveries	2,269	1,051	3,123
Total cost and expenses	274,225	240,258	228,765
Operating profit	13,860	6,383	13,841
Gain on acquisitions	412	2,530	122
Gain on termination of operating agreement			1,737
Gain on settlement agreement, net	888	12,261
Gain on sale of other assets		155
Loss on early extinguishment of debt	214	21,595
Loss on impairment of long-lived assets	440	0	0
Interest expense	21,610	21,070	20,503
Net loss before income taxes	-6,860	-21,336	-4,803
Income tax expense (benefit)	3,913	-2,304	-1,790
Net loss	-10,773	-19,032	-3,013
General partner's interest in net loss for the period	-155	-350	-60
Limited partners' interest in net loss for the period	-10,618	-18,682	-2,953
Net loss per limited partner unit (basic and diluted)	($0.40)	($0.89)	($0.15)
Weighted average number of limited partners' units outstanding (basic and diluted)	26,582	20,954	19,445
Distributions declared per unit	$2.43	$2.38	$2.35
Cemetery
Revenues:
Merchandise	132,355	110,673	114,025
Services	51,827	44,054	46,094
Investment and other	55,217	46,959	46,808
Costs and Expenses:
Perpetual care	6,867	5,656	5,715
Merchandise	26,785	22,203	22,386
Cemetery expense	64,672	57,566	55,410
Funeral Home
Revenues:
Merchandise	21,060	18,922	15,551
Services	27,626	26,033	20,128
Costs and Expenses:
Perpetual care	20,470	19,190	14,574
Merchandise	6,659	5,569	5,200
Other	12,581	10,895	8,951
Gain on sale of other assets	$244

Consolidated_Statement_of_Oper1

Consolidated Statement of Operations (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Corporate overhead, unit-based compensation	$1,068	$1,370	$916

Consolidated_Statement_of_Part

Consolidated Statement of Partners' Capital (Deficit) (USD $)	Total	Common Unit Holders	General Partner
In Thousands
Beginning Balance at Dec. 31, 2011	$180,279	$178,087	$2,192
Issuance of common units	4,754	4,754
General partner contribution	89		89
Compensation related to units awards	527	527
Net loss	-3,013	-2,953	-60
Cash distributions	-47,454	-45,619	-1,835
Ending Balance at Dec. 31, 2012	135,182	134,796	386
Proceeds from public offering	38,377	38,377
Issuance of common units	3,718	3,718
Compensation related to units awards	1,328	1,328
Net loss	-19,032	-18,682	-350
Cash distributions	-52,053	-49,880	-2,173
Ending Balance at Dec. 31, 2013	107,520	109,657	-2,137
Proceeds from public offering	120,345	120,345
Issuance of common units	56,213	56,213
Compensation related to units awards	1,068	1,068
Net loss	-10,773	-10,618	-155
Cash distributions	-62,836	-60,015	-2,821
Unit distributions	-2,775	-2,775
Ending Balance at Dec. 31, 2014	$208,762	$213,875	($5,113)

Consolidated_Statement_of_Cash

Consolidated Statement of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities:
Net loss	($10,773)	($19,032)	($3,013)
Adjustments to reconcile net loss to net cash provided by operating activities:
Cost of lots sold	10,291	8,019	7,818
Depreciation and amortization	11,081	9,548	9,431
Unit-based compensation	1,068	1,370	916
Accretion of debt discounts	2,939	2,303	1,739
Gain on termination of operating agreement			-1,737
Gain on acquisitions	-412	-2,530	-122
Gain on sale of other assets		-155
Gain on sale of funeral home	-244
Loss on early extinguishment of debt	214	21,595
Loss on impairment of long-lived assets	440	0	0
Changes in assets and liabilities that provided (used) cash:
Accounts receivable	-11,337	-8,926	-5,475
Allowance for doubtful accounts	981	92	1,210
Merchandise trust fund	-28,828	-36,919	-11,806
Prepaid expenses	-1,064	210	527
Other current assets	-1,500	-5,248	-2,165
Other assets	-615	2,861	128
Accounts payable and accrued and other liabilities	-2,219	7,588	4,330
Deferred selling and obtaining costs	-9,797	-11,681	-7,775
Deferred cemetery revenue	60,841	72,708	47,548
Deferred taxes (net)	2,743	-2,865	-2,398
Merchandise liability	-4,361	-3,861	-7,260
Net cash provided by operating activities	19,448	35,077	31,896
Investing activities:
Cash paid for cemetery property	-6,176	-5,766	-7,098
Purchase of subsidiaries	-56,381	-14,100	-27,976
Consideration for lease and management agreements	-53,000
Proceeds from divestiture of funeral home	297
Cash paid for property and equipment	-8,398	-6,986	-4,874
Proceeds from sales of other assets		155
Net cash used in investing activities	-123,658	-26,697	-39,948
Financing activities:
Cash distributions	-62,836	-52,053	-47,454
Additional borrowings on long-term debt	92,865	269,502	84,000
Repayments of long-term debt	-98,140	-239,932	-30,271
Proceeds from public offering	120,345	38,377
Proceeds from issuance of common units	53,152
Proceeds from general partner contributions			89
Fees paid related to early extinguishment of debt		-14,920
Cost of financing activities	-2,950	-5,125	-2,424
Net cash provided by (used in) financing activities	102,436	-4,151	3,940
Net increase (decrease) in cash and cash equivalents	-1,774	4,229	-4,112
Cash and cash equivalents-Beginning of period	12,175	7,946	12,058
Cash and cash equivalents-End of period	10,401	12,175	7,946
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	18,796	18,907	18,481
Cash paid during the period for income taxes	4,315	3,891	4,101
Non-cash investing and financing activities:
Acquisition of assets by financing	387	190	287
Issuance of limited partner units for cemetery acquisition		3,718	4,753
Acquisition of assets by assumption of directly related liability	$8,368	$3,924	$2,469

NATURE_OF_OPERATIONS_BASIS_OF_

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 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 December 31, 2014, the Partnership operated 303 cemeteries in 27 states and Puerto Rico, of which 272 are owned and 31 are operated under lease, management or operating agreements. The Partnership also owned and operated 98 funeral homes in 19 states and Puerto Rico.
	Basis of Presentation
	The consolidated financial statements included in this Form 10-K have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
	The Company’s presentation of 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 with the Archdiocese of Philadelphia that closed 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 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 financial statements also include the effects of retrospective adjustments resulting from the Company’s 2013 first quarter acquisition (see Note 13).
	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.
	Total revenues derived from the cemeteries under long-term lease, operating or management agreements totaled approximately $42.5 million, $33.2 million and $39.2 million for the years ended December 31, 2014, 2013 and 2012, respectively.
	Summary of Significant Accounting Policies
	The significant accounting policies followed by the Company are summarized below:
	Cash and Cash Equivalents
	The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents.
	Cemetery Property
	Cemetery property consists of developed and undeveloped cemetery property, constructed mausoleum crypts and lawn crypts and other cemetery property. Cemetery property is valued at cost, which is not in excess of market value.
	Property and Equipment
	Property and equipment is recorded at cost and depreciated on a straight-line basis. Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives as follows:
	Buildings and improvements		10 to 40 years
	Furniture and equipment		3 to 10 years
	Leasehold improvements		over the shorter of the term of
			the lease or the life of the asset
	Merchandise Trusts
	Pursuant to state law, a portion of the proceeds from pre-need sales of merchandise and services is put into trust (the “merchandise trust”) until such time that the Company meets the requirements for releasing trust principal, which is generally delivery of merchandise or performance of services. All investment earnings generated by the assets in the merchandise trusts (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed (see Note 5).
	Perpetual Care Trusts
	Pursuant to state law, a portion of the proceeds from the sale of cemetery property is required to be paid into perpetual care trusts. The perpetual care trust principal does not belong to the Company and must remain in this trust into perpetuity while interest and dividends may be released and used to defray cemetery maintenance costs, which are expensed as incurred. The Company consolidates the trust into the Company’s financial statements in accordance with ASC 810-10-15 (13 through 22) because the trust is considered a variable interest entity for which the Company is the primary beneficiary. Earnings from the perpetual care trusts are recognized in current cemetery revenues (see Note 6).
	Inventories
	Inventories are classified within other current assets on the Company’s consolidated balance sheet and include cemetery and funeral home merchandise valued at the lower of cost or net realizable value. Cost is determined primarily on a specific identification basis on a first-in, first-out basis. Inventories were approximately $5.6 million and $5.4 million at December 31, 2014 and 2013, respectively.
	Impairment of Long-Lived Assets
	The Company monitors the recoverability of long-lived assets, including cemetery property, property and equipment and other assets, based on estimates using factors such as current market value, future asset utilization, business and regulatory climate and future undiscounted cash flows expected to result from the use of the related assets, at a location level. The Company’s policy is to evaluate an asset for impairment when events or circumstances indicate that a long-lived asset’s carrying value may not be recovered. An impairment charge is recorded to write-down the asset to its fair value if the sum of future undiscounted cash flows is less than the carrying value of the asset. During the fourth quarter of 2014, the Company recorded an impairment loss of $0.4 million relating to a funeral home building in Florida. The impairment loss was based on the difference between the building’s estimated fair value and its carrying value. No impairment charges were recorded during the years ended December 31, 2013 and 2012, respectively.
	Other-Than-Temporary Impairment of Trust Assets
	The Company determines whether or not the impairment of a fixed maturity debt security is other-than-temporary by evaluating each of the following:
		•		Whether it is the Company’s intent to sell the security. If there is intent to sell, the impairment is considered to be other-than-temporary.
		•		If there is no intent to sell, the Company evaluates if it is not more likely than not that the Company will be required to sell the debt security before its anticipated recovery. If the Company determines that it is more likely than not that it will be required to sell an impaired investment before its anticipated recovery, the impairment is considered to be other-than-temporary.
	The Company further evaluates whether or not all assets in the trusts have other-than-temporary impairments based upon a number of criteria including the severity of the impairment, length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer.
	If an impairment is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair value.
	For assets held in the perpetual care trusts, any reduction in the cost basis due to an other-than-temporary impairment is offset with an equal and opposite reduction in the perpetual care trust corpus and has no impact on earnings.
	For assets held in the merchandise trusts, any reduction in the cost basis due to an other-than-temporary impairment is recorded in deferred revenue.
	The trust footnotes (Notes 5 and 6) disclose the adjusted cost basis of the assets in both the merchandise and perpetual care trusts. This adjusted cost basis includes any adjustments to the original cost basis due to other-than-temporary impairments.
	Goodwill
	Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired. The Company tests goodwill for impairment using a two-step test. In the first step of the test, the Company compares the fair value of the reporting unit to its carrying amount, including goodwill. The Company determines the fair value of each reporting unit using the income approach. The Company does not record an impairment of goodwill in instances where the fair value of a reporting unit exceeds its carrying amount. If the aggregate fair value of a reporting unit is less than the related carrying amount, the Company proceeds to the second step of the test in which it determines and records an impairment loss in an amount equal to the excess of the carrying amount of goodwill over the implied fair value. The goodwill impairment test is performed annually or more frequently if events or circumstances indicate that impairment may exist.
	Deferred Cemetery Revenues, Net
	Revenues from the sale of services and merchandise, as well as any investment income from the merchandise trust is deferred until such time that the services are performed or the merchandise is delivered.
	In addition to amounts deferred on new contracts, and investment income and unrealized gains on our merchandise trust, deferred cemetery revenues, net, includes deferred revenues from pre-need sales that were entered into by entities prior to the acquisition of those entities by the Company, including entities that were acquired by Cornerstone Family Services, Inc. upon its formation in 1999. The Company provides for a reasonable profit margin for these deferred revenues (deferred margin) to account for the future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. Deferred margin amounts are deferred until the merchandise is delivered or services are performed.
	Sales of Cemetery Merchandise and Services
	The Company sells its merchandise and services on both a pre-need and at-need basis. Sales of at-need cemetery services and merchandise are recognized as revenue when the service is performed or merchandise is delivered.
	Pre-need sales are usually made on an installment contract basis. Contracts are usually for a period not to exceed 60 months with payments of principal and interest required. For those contracts that do not bear a market rate of interest, the Company imputes such interest based upon the prime rate plus 150 basis points, which resulted in a rate of 4.75% for contracts entered into during the years ended December 31, 2014, 2013 and 2012, in order to segregate the principal and interest component of the total contract value.
	At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid, net of an estimated allowance for customer cancellations. The revenue from both the sales and interest component is deferred. Interest revenue is recognized utilizing the effective interest method. Sales revenue is recognized in accordance with the rules discussed below.
	The allowance for customer cancellations is established based on management’s estimates of expected cancellations and historical experiences and is currently averaging approximately 10% of total contract values. Future cancellation rates may differ from this current estimate. Management will continue to evaluate cancellation rates and will make changes to the estimate should the need arise. Actual cancellations did not vary significantly from the estimates of expected cancellations at December 31, 2014 and December 31, 2013, respectively.
	Revenue recognition related to sales of cemetery merchandise and services is governed by Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition in Financial Statements (“SAB No. 104”), and the retail land sales provisions of ASC 976. Per this guidance, revenue from the sale of burial lots and constructed mausoleum crypts is deferred until such time that 10% of the sales price has been collected, at which time it is fully earned; revenues from the sale of unconstructed mausoleums are recognized using the percentage-of-completion method of accounting while revenues from merchandise and services are recognized once such merchandise is delivered (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to us) or services are performed.
	In order to appropriately match revenue and expenses, the Company defers certain pre-need cemetery and prearranged funeral direct obtaining costs that vary with and are primarily related to the acquisition of new pre-need cemetery and prearranged funeral business. Such costs are accounted for under the provisions of ASC 944, and are expensed as revenues are recognized.
	The Company records a merchandise liability equal to the estimated cost to provide services and purchase merchandise for all outstanding and unfulfilled pre-need contracts. The merchandise liability is established and recorded at the time of the sale but is not recognized as an expense until such time that the associated revenue for the underlying contract is also recognized. The merchandise liability is established based on actual costs incurred or an estimate of future costs, which may include a provision for inflation. The merchandise liability is reduced when services are performed or when payment for merchandise is made by the Company and title is transferred to the customer.
	Sales of Funeral Home Services
	Revenue from funeral home services is recognized as services are performed and merchandise is delivered.
	Pursuant to state law, a portion of proceeds received from pre-need funeral service contracts is put into trust while amounts used to defray the initial administrative costs are not. All investment earnings generated by the assets in the trust (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed. The balance of the amounts in these trusts is included within the merchandise trusts above.
	Income Taxes
	The Company’s subsidiaries are subject to both federal and state income taxes. The Company records deferred tax assets and deferred tax liabilities to recognize temporary differences between the bases of assets and liabilities in its tax and GAAP balance sheets and for federal and state net operating loss carryforwards and alternative minimum tax credits. The Company records a valuation allowance against its deferred tax assets if it deems that it is more likely than not that some portion or all of the recorded deferred tax assets will not be realizable in future periods.
	Net Income per Unit
	Basic net income per unit is determined by dividing net income, after deducting the amount of net income allocated to the general partner interest from its issuance date of September 20, 2004, by the weighted average number of units outstanding during the period. Diluted net income per unit is calculated in the same manner as basic net income per unit, except that the weighted average number of outstanding units is increased to include the dilutive effect of outstanding unit options and phantom unit awards. All outstanding unit appreciation rights (see Note 11) that would have a dilutive effect were assumed to be exercised and converted to common units using the average fair market value of a common unit for the period presented. Also, the average phantom units outstanding during the period were assumed to be converted to common units for the period presented. The diluted weighted average number of limited partners’ units outstanding presented on the consolidated statement of operations does not include 164,709 units, 297,078 units and 253,384 units for the years ended December 31, 2014, 2013 and 2012, respectively, as their effects would be anti-dilutive.
	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 potential impact of this update on its financial statements.
	In the first quarter of 2015, the Financial Accounting Standards Board issued Update No. 2015-02, “Consolidation (Topic 810)” (“ASU 2015-02”), which amends previous consolidation analysis guidance. ASU 2015-02 requires companies to consider revised consolidation criteria regarding limited partnerships and similar legal entities. The amendments are effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. Early application is permitted. The Company is currently in the process of evaluating the impact of this update, which is not expected to have a significant impact on its financial position, results of operations, or cash flows.
	Use of Estimates
	Preparation of these consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expense during the reporting periods. As a result, actual results could differ from those estimates. The most significant estimates in the consolidated financial statements are the valuation of assets in the merchandise trusts and perpetual care trusts, allowance for cancellations, unit-based compensation, merchandise liability, deferred sales revenue, deferred margin, deferred merchandise trust investment earnings, deferred obtaining costs, 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 consolidated balance sheet.

LONGTERM_ACCOUNTS_RECEIVABLE_N

LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	12 Months Ended
	Dec. 31, 2014
LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	2	LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE
	Long-term accounts receivable, net, consisted of the following:
			As of December 31,
			2014			2013
			(in thousands)
	Customer receivables		$	194,537		$	174,062
	Unearned finance income			(20,360	)		(20,005	)
	Allowance for contract cancellations			(22,138	)		(20,275	)
				152,039			133,782
	Less: current portion—net of allowance			62,503			55,415
	Long-term portion—net of allowance		$	89,536		$	78,367
	Activity in the allowance for contract cancellations is as follows:
			For the Year Ended December 31,
			2014			2013			2012
			(in thousands)
	Balance—Beginning of period		$	20,275		$	17,933		$	17,582
	Provision for cancellations			20,870			20,069			16,768
	Charge-offs—net			(19,007	)		(17,727	)		(16,417	)
	Balance—End of period		$	22,138		$	20,275		$	17,933
	The Company’s customer receivables are considered financing receivables as they primarily relate to pre-need sales. These sales are usually made using interest-bearing installment contracts and result in interest income over the contract term. The interest income is recorded when the interest amount is considered realizable and collectible, which coincides with payment. Interest income is not recognized until payments are collected in accordance with the contract. At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid, net of an estimated allowance for customer cancellations. Contracts are usually for a period not to exceed 60 months. The Company has a standard contractual agreement that it executes related to these receivables and therefore the Company only has one portfolio segment of receivables with no separate classes of receivables within that segment. The customer receivables are pledged as collateral for certain of the Company’s long-term borrowings.
	Management evaluates customer receivables for impairment on an individual contract basis based upon the age of the receivable and the customer’s payment history. Since the Company’s receivables primarily relate to pre-need sales, the Company has not performed the service or fulfilled all of its obligations for the merchandise to which the receivable relates. As a result, the Company can be flexible with customers that have difficulty making payments and the Company usually does not write-off a receivable until all possible collection efforts have been exhausted and when a write-off occurs, it is usually for the full remaining balance.
	Since the Company has not yet provided consideration under the pre-need contracts, a payment term modification as described in the preceding paragraph is not deemed a concession since it is a better economic alternative than cancelling the contract or payment default. Similarly, due to the lack of loss exposure since the entity has not yet fulfilled its obligations, the Company defines the past due period as the time since a payment was received. Collection efforts and impairment analyses are focused on those receivables that are 90 days past due. As of December 31, 2014 and 2013, approximately 11% and 10%, respectively, of the Company’s gross accounts receivable balance were 90 days past due.
	The allowance for customer cancellations is established based on management’s estimates of expected cancellations primarily from historical experiences, and is currently averaging approximately 10% of total contract values. Future cancellation rates may differ from this current estimate. Management will continue to evaluate cancellation rates and will make changes to the estimate should the need arise. Actual cancellations did not vary significantly from the estimates of expected cancellations for the reporting periods presented.

CEMETERY_PROPERTY

CEMETERY PROPERTY	12 Months Ended
	Dec. 31, 2014
CEMETERY PROPERTY	3	CEMETERY PROPERTY
	Cemetery property consists of the following:
			As of December 31,
			2014		2013
			(in thousands)
	Developed land		$	79,058	$	72,458
	Undeveloped land			172,238		163,997
	Mausoleum crypts and lawn crypts			78,524		70,216
	Other land			10,028		9,798
	Total		$	339,848	$	316,469

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
PROPERTY AND EQUIPMENT	4	PROPERTY AND EQUIPMENT
	Major classes of property and equipment follow:
			As of December 31,
			2014			2013
			(in thousands)
	Building and improvements		$	108,178		$	91,575
	Furniture and equipment			49,290			44,828
				157,468			136,403
	Less: accumulated depreciation			(57,077	)		(51,396	)
	Property and equipment—net		$	100,391		$	85,007
	Depreciation expense was $8.9 million, $7.5 million and $7.2 million for the years ended December 31, 2014, 2013 and 2012, respectively.

MERCHANDISE_TRUSTS

MERCHANDISE TRUSTS	12 Months Ended
	Dec. 31, 2014
MERCHANDISE TRUSTS	5	MERCHANDISE TRUSTS
	At December 31, 2014 and December 31, 2013, 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; and
		•		Fixed maturity debt securities issued by U.S. states and local government agencies.
	All of these investments are classified as Available for Sale as defined by the Investments in Debt and Equity topic of the ASC. Accordingly, all of the assets are carried at fair value. All of these investments are considered to be either Level 1 or Level 2 assets as defined by the Fair Value Measurements and Disclosures topic of the ASC. See Note 15 for further details. There were no Level 3 assets.
	The merchandise trusts are variable interest entities (VIE) for which the Company is the primary beneficiary. The assets held in the merchandise trusts are required to be used to purchase the merchandise to which they relate. If the value of these assets falls below the cost of purchasing such merchandise, the Company may be required to fund this shortfall.
	The Company has included $8.3 million of investments held in trust by the West Virginia Funeral Directors Association at December 31, 2014 and December 31, 2013, in its merchandise trust assets. As required by law, the Company deposits a portion of certain funeral merchandise sales in West Virginia into a trust that is held by the West Virginia Funeral Directors Association. These trusts are recorded at their account value, which approximates their fair value.
	The cost and market value associated with the assets held in the merchandise trusts at December 31, 2014 and December 31, 2013 were as follows:
	As of December 31, 2014		Cost		Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses
			(in thousands)
	Short-term investments		$	52,521	$	—		$	—		$	52,521
	Fixed maturities:
	U.S. State and local government agency			270		—			(1	)		269
	Corporate debt securities			9,400		23			(447	)		8,976
	Other debt securities			7,157		—			(18	)		7,139
	Total fixed maturities			16,827		23			(466	)		16,384
	Mutual funds—debt securities			150,477		869			(8,666	)		142,680
	Mutual funds—equity securities			167,353		12,568			(463	)		179,458
	Equity securities			81,639		4,167			(5,507	)		80,299
	Other invested assets			5,400		—			(241	)		5,159
	Total managed investments		$	474,217	$	17,627		$	(15,343	)	$	476,501
	West Virginia Trust Receivable			8,319		—			—			8,319
	Total		$	482,536	$	17,627		$	(15,343	)	$	484,820
	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 December 31, 2014 and December 31, 2013 are presented below:
	As of December 31, 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		$	—	$	71		$	161		$	37
	Corporate debt securities			1		5,339			3,636			—
	Other debt securities			891		6,248			—			—
	Total fixed maturities		$	892	$	11,658		$	3,797		$	37
	As of December 31, 2013		Less than		1 year through			6 years through			More than
			1 year		5 years			10 years			10 years
			(in thousands)
	Corporate debt securities		$	—	$	4,332		$	4,839		$	—
	Other debt securities			2,150		5,174			—			—
	Total fixed maturities		$	2,150	$	9,506		$	4,839		$	—
	Temporary Declines in Fair Value
	The Company evaluates declines in fair value below cost of each individual asset held in the merchandise trusts on a quarterly basis.
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at December 31, 2014 and December 31, 2013 is presented below:
			Less than 12 months					12 Months or more					Total					Number of
																		Securities in
As of December 31, 2014		Fair		Unrealized			Fair			Unrealized		Fair		Unrealized			Loss Position
		Value		Losses			Value			Losses		Value		Losses
		(in thousands, except number of securities data)
Fixed maturities:
U.S. State and local government agency		$	143	$	1		$	—		$	—	$	143	$	1			3
Corporate debt securities			5,905		342			1,506			105		7,411		447			58
Other debt securities			2,370		8			4,769			10		7,139		18			13
Total fixed maturities			8,418		351			6,275			115		14,693		466			74
Mutual funds—debt securities			32,072		1,039			95,629			7,627		127,701		8,666			34
Mutual funds—equity securities			4,147		463			—			—		4,147		463			2
Equity securities			44,563		4,641			3,909			866		48,472		5,507			60
Other invested assets			—		—			4,881			241		4,881		241			1
Total		$	89,200	$	6,494		$	110,694		$	8,849	$	199,894	$	15,343			171
		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 171 and 92 securities in an unrealized loss position in merchandise trusts as of December 31, 2014 and December 31, 2013, respectively, of which 39 and 19, respectively, were in an unrealized loss position for more than twelve months. For all securities in an unrealized loss position, the Company evaluated the severity of the impairment and length of time that a security has been in a loss position and has concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities.
Other-Than-Temporary Impairment of Trust Assets
In accordance with ASC 320-10-65-1, the Company assesses whether an impairment is other-than-temporary by performing any of the following, as applicable:
Fixed Maturity Debt Securities
•		The Company assesses whether it has the intent to sell any impaired debt security; or
•		The Company assesses whether it is more likely than not it will be required to sell any impaired debt security before its anticipated recovery;
•		If either of these conditions exists, the impairment is considered to be other than temporary;
•		The Company assesses whether or not there is a credit loss on an impaired security. A credit loss is the excess of the amortized cost of the security over the present value of future expected cash flows. If there is a credit loss, the Company recognizes an other-than-temporary impairment in earnings in an amount equal to the credit loss. This amount becomes the new cost basis of the asset and will not be adjusted for subsequent changes in the fair value of the asset;
•		The Company assesses the overall credit quality of each issue by evaluating its credit rating as reported by any credit rating agency. The Company also determines if there has been any downgrade in its creditworthiness as reported by such credit rating agency;
•		The Company determines if there has been any suspension of interest payments or any announcements of any intention to do so;
•		The Company evaluates the length of time until the principal becomes due and whether the ability to satisfy this payment has been impaired.
Equity Securities
•		The Company compares the proportional decline in value to the overall sector decline as measured via certain specific indices;
•		The Company determines whether there has been further periodic decline from prior periods or whether there has been a recovery in value.
For all securities
•		The Company evaluates the severity of the impairment and length of time that a security has been in a loss position;
•		The Company determines if there is any publicly available information that would cause the Company to believe that impairment is other than temporary in nature.
During the year ended December 31, 2014, the Company determined that there were 4 securities with an aggregate cost basis of approximately $0.9 million and an aggregate fair value of approximately $0.5 million, resulting in an impairment of $0.4 million, wherein such impairment was considered to be other-than-temporary. During the year ended December 31, 2013, the Company determined that there were 7 securities with an aggregate cost basis of approximately $2.6 million and an aggregate fair value of approximately $1.6 million, resulting in an impairment of $1.0 million, wherein such impairment was considered to be other-than-temporary. 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.
A reconciliation of the Company’s merchandise trust activities for the years ended December 31, 2014 and December 31, 2013 is presented below:
Year ended December 31, 2014
Fair		Contribution		Distributions			Interest/			Capital		Realized		Taxes			Fees			Unrealized			Fair
Value at							Dividends			Gain		Gain/								Change in			Value at
12/31/13										Distributions		Loss								Fair Value			12/31/14
(in thousands)
$431,556			87,271		(57,788	)		21,827			1,242		14,857		(2,543	)		(2,890	)		(8,712	)	$	484,820
Year ended December 31, 2013
Fair		Contributions		Distributions			Interest/			Capital		Realized		Taxes			Fees			Unrealized			Fair
Value at							Dividends			Gain		Gain/								Change in			Value at
12/31/12										Distributions		Loss								Fair Value			12/31/13
(in thousands)
$375,973			68,305		(55,891	)		18,176			—		19,502		(2,986	)		(2,887	)		10,396		$	431,556
The Company made net contributions into the trusts of approximately $29.5 million and $12.4 million during the years ended December 31, 2014 and 2013, respectively. During the year ended December 31, 2014, purchases and sales of securities available for sale included in trust investments were approximately $430.5 million and $440.8 million, respectively. During the year ended December 31, 2013, purchases and sales of securities available for sale included in trust investments were approximately $536.2 million and $540 million, respectively. Contributions include $34.2 million and $10.3 million of assets that were acquired through acquisitions during the years ended December 31, 2014 and 2013, respectively.

PERPETUAL_CARE_TRUSTS

PERPETUAL CARE TRUSTS	12 Months Ended
	Dec. 31, 2014
PERPETUAL CARE TRUSTS	6	PERPETUAL CARE TRUSTS
	At December 31, 2014 and December 31, 2013, 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 the perpetual care trusts at December 31, 2014 and December 31, 2013 were as follows:
	As of December 31, 2014		Cost		Gross			Gross			Fair
					Unrealized			Unrealized			Value
					Gains			Losses
			(in thousands)
	Short-term investments		$	26,644	$	—		$	—		$	26,644
	Fixed maturities:
	U.S. Government and federal agency			100		16			—			116
	U.S. State and local government agency			78		1			—			79
	Corporate debt securities			24,275		104			(913	)		23,466
	Other debt securities			371		—			—			371
	Total fixed maturities			24,824		121			(913	)		24,032
	Mutual funds—debt securities			128,735		379			(5,220	)		123,894
	Mutual funds—equity securities			103,701		23,003			(1,268	)		125,436
	Equity securities			30,617		14,704			(247	)		45,074
	Other invested assets			25		—			—			25
	Total		$	314,546	$	38,207		$	(7,648	)	$	345,105
	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 December 31, 2014 and December 31, 2013 were as follows:
	As of December 31, 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		$	—	$	116		$	—		$	—
	U.S. State and local government agency			79		—			—			—
	Corporate debt securities			627		14,548			8,258			33
	Other debt securities			371		—			—			—
	Total fixed maturities		$	1,077	$	14,664		$	8,258		$	33
	As of December 31, 2013		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		$	253	$	119		$	—		$	—
	Corporate debt securities			115		11,943			12,451			1
	Other debt securities			371		—			—			—
	Total fixed maturities		$	739	$	12,062		$	12,451		$	1
	Temporary Declines in Fair Value
	The Company evaluates declines in fair value below cost of each individual asset held in the perpetual care trusts on a quarterly basis.
	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at December 31, 2014 and December 31, 2013 is presented below:
			Less than 12 months					12 Months or more					Total						Number of
																			Securities in
	As of December 31, 2014		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		$	14,434	$	798		$	2,519		$	115	$	16,953		$	913			83
Total fixed maturities			14,434		798			2,519			115		16,953			913			83
Mutual funds—debt securities			30,345		768			86,814			4,452		117,159			5,220			31
Mutual funds—equity securities			13,035		1,268			—			—		13,035			1,268			5
Equity securities			3,866		245			620			2		4,486			247			29
Total		$	61,680	$	3,079		$	89,953		$	4,569	$	151,633		$	7,648			148
		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 148 and 46 securities in an unrealized loss position in perpetual care trusts as of December 31, 2014 and December 31, 2013, respectively, of which 20 and 13, respectively, were in an unrealized loss position for more than twelve months. For all securities in an unrealized loss position, the Company evaluated the severity of the impairment and length of time that a security has been in a loss position and has concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities.
Other-Than-Temporary Impairment of Trust Assets
Refer to Note 5 for a detailed discussion of the accounting rules related to other-than-temporarily impaired assets and the Company’s procedures for evaluating whether impairment to assets is other than temporary.
During the year ended December 31, 2014, the Company determined that there were 4 securities with an aggregate cost basis of approximately $1.4 million and an aggregate fair value of approximately $0.8 million, resulting in an impairment of $0.6 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 year ended December 31, 2013, the Company determined that there were no other than temporary impairments to the investment portfolio in the perpetual care trusts.
A reconciliation of the Company’s perpetual care trust activities for the years ended December 31, 2014 and 2013 is presented below:
Year ended December 31, 2014
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		12/31/14
(in thousands)
$311,771			34,332		(14,308	)		15,044			125		(164	)		(654	)		(2,054	)		1,013	$	345,105
Year ended December 31, 2013
Fair		Contributions		Distributions			Interest/			Capital		Realized			Taxes			Fees			Unrealized		Fair
Value at							Dividends			Gain		Gain/									Change in		Value at
12/31/12										Distributions		Loss									Fair Value		12/31/13
(in thousands)
$282,313			11,000		(13,176	)		15,699			—		4,725			(739	)		(2,230	)		14,179	$	311,771
The Company made net contributions into the trust of approximately $20.0 million during the year ended December 31, 2014 and net withdrawals out of the trust of approximately $2.2 million during the year ended December 31, 2013. During the year ended December 31, 2014, purchases and sales of securities available for sale included in trust investments were approximately $157.5 million and $165.7 million, respectively. During the year ended December 31, 2013, purchases and sales of securities available for sale included in trust investments were approximately $114.6 million and $110.8 million, respectively. Contributions include $17.6 million and $5.9 million of assets that were acquired through acquisitions during the years ended December 31, 2014 and 2013, respectively.

GOODWILL_AND_INTANGIBLE_ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2014
GOODWILL AND INTANGIBLE ASSETS	7	GOODWILL AND INTANGIBLE ASSETS
	Goodwill
	The Company has recorded goodwill of approximately $58.8 million and $48.7 million as of December 31, 2014 and 2013, respectively. This amount represents the excess of the purchase price over the fair value of identifiable net assets acquired in acquisitions. See Note 13 for further details.
	A rollforward of goodwill by reportable segment is as follows:
			Cemeteries							Funeral		Total
			Southeast		Northeast			West		Homes
			(in thousands)
	Balance as of January 1, 2013		$	6,174	$	—		$	11,948	$	24,270	$	42,392
	Goodwill acquired from acquisitions during 2013			—		—			—		6,345		6,345
	Balance as of December 31, 2013			6,174		—			11,948		30,615		48,737
	Goodwill acquired from acquisitions during 2014			2,776		3,288			—		4,035		10,099
	Balance as of December 31, 2014		$	8,950	$	3,288		$	11,948	$	34,650	$	58,836
	The Company evaluates the carrying value of goodwill during the fourth quarter of each year or more frequently if events and circumstances indicate that the asset may have been impaired. No impairment of the Company’s goodwill has been identified during the years ended December 31, 2014, 2013 or 2012.
	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 lease, management and operating agreements. All of the intangible assets are amortized as a component of depreciation and amortization in the consolidated statement of operations. The major classes of intangible assets are as follows:
			As of							As of
			December 31, 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	$	(581	)	$	59,177	$	—	$	—		$	—
	Underlying contract value			6,239		(858	)		5,381		6,239		(702	)		5,537
	Non-compete agreements			5,250		(2,126	)		3,124		7,950		(4,003	)		3,947
	Other intangible assets			1,439		(131	)		1,308		269		(98	)		171
	Total intangible assets		$	72,686	$	(3,696	)	$	68,990	$	14,458	$	(4,803	)	$	9,655
	Lease and Management Agreements
	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 of 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.
	Underlying Contract Value of Long-Term Operating Agreements
	The Company entered into two long-term operating agreements during 2009, wherein it became the exclusive operator of cemetery properties. These long-term operating agreements did not qualify for acquisition accounting. The fair value of the consideration paid and liabilities assumed to enter into the operating agreements exceeded the fair value of assets acquired by approximately $6.2 million. This amount, which represents the underlying contract values, has been recorded as an intangible asset and is being amortized on the straight-line basis over the expected life of the contracts, which is 40 years.
	Non-Compete Agreements
	In connection with certain acquisitions entered into in 2014, 2013, 2012, 2011 and 2010, the Company entered into non-compete agreements with the former owners of the acquired entities (See Note 13 for further details). The non-compete agreements were valued in purchase accounting at a fair value of approximately $5.3 million. The fair value was determined by comparing the discounted cash flows of the acquired business with and without competition as of the date of acquisition. The non-compete agreements are being amortized on the straight-line basis over the life of the agreements, which is 4 to 6 years.
	Other Intangible Assets
	Relating to its second quarter 2014 acquisition, the Company recorded an intangible asset of $1.2 million for a favorable interest in a lease at one of the acquired North Carolina funeral home businesses. This asset will be amortized over the full remaining term of the lease agreement, which is approximately thirty-six years, with renewals. The remaining gross carrying amount of $0.2 million pertains to naming rights, which are being amortized over the term of twenty years.
	Compared to $2.1 million for the year ended December 31, 2014, amortization expense related to intangible assets with definite lives is estimated to be the following for each of the next five years:
	For the Year Ending		Amortization
	December 31,		Expense
			(in thousands)
	2015		$	2,170
	2016			2,099
	2017			1,875
	2018			1,626
	2019		$	1,359

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2014
LONG-TERM DEBT	8	LONG-TERM DEBT
	The Company had the following outstanding debt:
			As of December 31,
			2014			2013
			(in thousands)
	7.875% Senior Notes, due June 2021		$	175,000		$	175,000
	Credit Facility, due December 2019:
	Working Capital Draws			85,902			114,002
	Acquisition Draws			25,000			—
	Notes payable—acquisition debt			861			1,571
	Notes payable—acquisition non-competes			2,765			3,945
	Insurance and vehicle financing			1,632			1,529
	Total			291,160			296,047
	Less current portion			2,251			2,916
	Less unamortized bond and note payable discounts			3,531			4,115
	Long-term portion		$	285,378		$	289,016
	7.875% Senior Notes due 2021
	Purchase Agreement
	On May 16, 2013, the Company, Cornerstone Family Services of West Virginia Subsidiary, Inc., a wholly owned subsidiary of the Company (“Cornerstone Co.” and together with the Company, the “Issuers”), and certain subsidiary guarantors (the “Guarantors”) entered into a Purchase Agreement (the “Purchase Agreement”) with Merrill Lynch, Pierce, Fenner & Smith Incorporated, acting on behalf of itself and as the representative for the other initial purchasers named in the Purchase Agreement (collectively, the “Initial Purchasers”). Pursuant to the Purchase Agreement, the Issuers, as joint and several obligors, agreed to sell to the Initial Purchasers $175.0 million aggregate principal amount of 7.875% Senior Notes due 2021 (the “Senior Notes”), with an original issue discount of approximately $3.8 million, in a private placement exempt from the registration requirements under the Securities Act of 1933, as amended (the “Securities Act”), for resale by the Initial Purchasers (i) to qualified institutional buyers pursuant to Rule 144A under the Securities Act or (ii) outside the United States to non-U.S. persons in compliance with Regulation S under the Securities Act (the “Notes Offering”). The Notes Offering closed on May 28, 2013.
	The Purchase Agreement contains customary representations and warranties of the parties and indemnification and contribution provisions under which the Issuers and the Guarantors, on one hand, and the Initial Purchasers, on the other, have agreed to indemnify each other against certain liabilities, including liabilities under the Securities Act.
	The net proceeds from the Notes Offering were used to retire a $150.0 million aggregate principal amount of 10.25% Senior Notes due 2017 (the “Prior Senior Notes”), as described below, and the remaining proceeds were used for general corporate purposes. The Senior Notes were issued at 97.832% of par resulting in gross proceeds of $171.2 million with an original issue discount of approximately $3.8 million. The Company incurred debt issuance costs and fees of approximately $4.6 million. These costs and fees are deferred and will be amortized over the life of these notes. The Senior Notes are valued using Level 2 inputs as defined by the Fair Value Measurements and Disclosures topic of the ASC in Note 15. Based on trades made on December 31, 2014, the Company has estimated the fair value of its Senior Notes to be in excess of par and trading at a premium of 4.125%, which would imply a fair value of $182.2 million, at December 31, 2014.
	Indenture
	On May 28, 2013, the Issuers, the Guarantors, and Wilmington Trust, National Association, as successor trustee by merger to Wilmington Trust FSB (the “Trustee”), entered into an indenture (the “Indenture”) governing the Senior Notes.
	The Issuers pay 7.875% interest per annum on the principal amount of the Senior Notes, payable in cash semi-annually in arrears on June 1 and December 1 of each year, commencing on December 1, 2013. The Senior Notes mature on June 1, 2021.
	The Senior Notes are senior unsecured obligations of the Issuers that:
		•		rank equally in right of payment with all existing and future senior debt of the Issuers;
		•		rank senior in right of payment to all existing and future senior subordinated and subordinated debt of the Issuers;
		•		are effectively subordinated in right of payment to existing and future secured debt of the Issuers, to the extent of the value of the assets securing such debt; and
		•		are structurally subordinated to all of the existing and future liabilities of each subsidiary of the Issuers that does not guarantee the Senior Notes.
	The Issuers’ obligations under the Senior Notes and the Indenture are jointly and severally guaranteed (the “Note Guarantees”) by each subsidiary of the Company other than Cornerstone Co., that the Company has caused or will cause to become a Guarantor pursuant to the terms of the Indenture (each, a “Restricted Subsidiary”).
	At any time on or after June 1, 2016, the Issuers, at their option, may redeem the Senior Notes, in whole or in part, at the redemption prices (expressed as percentages of the principal amount) set forth below, together with accrued and unpaid interest, if any, to the redemption date, if redeemed during the 12-month period beginning June 1 of the years indicated:
	Year		Percentage
	2016			105.906	%
	2017			103.938	%
	2018			101.969	%
	2019 and thereafter			100	%
	At any time prior to June 1, 2016, the Issuers may, on one or more occasions, redeem all or any portion of the Senior Notes, upon not less than 30 nor more than 60 days’ notice, at a redemption price equal to 100% of the principal amount of the Senior Notes redeemed, plus the Applicable Premium (as defined in the Indenture) as of the redemption date, including accrued and unpaid interest to the redemption date.
	In addition, at any time prior to June 1, 2016, the Issuers, at their option, may redeem up to 35% of the aggregate principal amount of the Senior Notes issued under the Indenture with the net cash proceeds of certain equity offerings of the Company described in the Indenture at a redemption price equal to 107.875% of the principal amount of the Senior Notes to be redeemed, plus accrued and unpaid interest, if any, to the redemption date provided, however, that (i) at least 65% of the aggregate principal amount of the Senior Notes issued under the Indenture remain outstanding immediately after the occurrence of such redemption and (ii) the redemption occurs within 180 days of the closing date of such offering.
	Subject to certain exceptions, upon the occurrence of a Change of Control (as defined in the Indenture), each holder of the Senior Notes will have the right to require the Issuers to purchase that holder’s Senior Notes for a cash price equal to 101% of the principal amounts to be purchased, plus accrued and unpaid interest to the date of purchase.
	The Indenture requires the Issuers and/or the Guarantors, as applicable, to comply with various covenants including, but not limited to, covenants that, subject to certain exceptions, limit the Company’s and its Restricted Subsidiaries’ ability to (i) incur additional indebtedness; (ii) make certain dividends, distributions, redemptions or investments; (iii) enter into certain transactions with affiliates; (iv) create, incur, assume or permit to exist certain liens against their assets; (v) make certain sales of their assets; and (vi) engage in certain mergers, consolidations or sales of all or substantially all of their assets. The Indenture also contains various affirmative covenants regarding, among other things, delivery of certain reports filed with the SEC and materials required pursuant to Rule 144A under the Securities Act to holders of the Senior Notes and joinder of future subsidiaries as Guarantors under the Indenture. As of December 31, 2014, the Company was in compliance with all applicable covenants under the Indenture.
	Events of default under the Indenture that could, subject to certain conditions, cause all amounts owing under the Senior Notes to become immediately due and payable include, but are not limited to, the following:
		•		failure by the Issuers to pay interest on any of the Senior Notes when it becomes due and the continuance of any such failure for 30 days;
		•		failure by the Issuers to pay the principal on any of the Senior Notes when it becomes due and payable, whether at stated maturity, upon redemption, upon purchase, upon acceleration or otherwise;
		•		the Issuers’ failure to comply with the agreements and covenants relating to limitations on entering into certain mergers, consolidations or sales of all or substantially all of their assets or in respect of their obligations to purchase the Senior Notes in connection with a Change of Control;
		•		failure by the Issuers to comply with any other agreement or covenant in the Indenture and the continuance of this failure for 60 days after notice of the failure has been given to the Company by the Trustee or holders of at least 25% of the aggregate principal amount of the Senior Notes then outstanding;
		•		failure by the Company to comply with its covenant to deliver certain reports and the continuance of such failure to comply for a period of 120 days after written notice thereof has been given to the Company by the Trustee or by the holders of at least 25% in aggregate principal amount of the Senior Notes then outstanding;
		•		certain defaults under mortgages, indentures or other instruments or agreements under which there may be issued or by which there may be secured or evidenced indebtedness of the Company or any Restricted Subsidiary, whether such indebtedness now exists or is incurred after the date of the Indenture;
		•		certain judgments or orders that exceed $10.0 million in the aggregate for the payment of money have been entered by a court of competent jurisdiction against the Company or any Restricted Subsidiary and such judgments have not been satisfied, stayed, annulled or rescinded within 60 days of being entered;
		•		certain events of bankruptcy of the Company, StoneMor GP LLC, the general partner of the Company (the “General Partner”), or any Significant Subsidiary (as defined in the Indenture); or
		•		other than in accordance with the terms of the Note Guarantee and the Indenture, the Note Guarantee of any Significant Subsidiary ceasing to be in full force and effect, being declared null and void and unenforceable, found to be invalid or any Guarantor denying its liability under its Note Guarantee.
	10.25% Senior Notes due 2017
	Prior to their retirement in the second quarter of 2013, the Company had outstanding a $150.0 million aggregate principal amount of Prior Senior Notes, with an original issue discount of approximately $4.0 million. The Company paid 10.25% interest per annum on the principal amount of the Prior Senior Notes, payable in cash semi-annually in arrears on June 1 and December 1 of each year. The Prior Senior Notes were due to mature on December 1, 2017. In the second quarter of 2013, the Company retired the notes using the proceeds from the Senior Notes offering described above.
	On May 13, 2013, StoneMor Operating LLC (the “Operating Company”), Cornerstone Co. and Osiris Holding of Maryland Subsidiary, Inc. (“Osiris Co.”, and together with the Operating Company and Cornerstone Co., the “Prior Senior Notes Issuers”), each of which is a subsidiary of the Company, commenced (i) cash tender offer to purchase any and all of their outstanding $150.0 million aggregate principal amount of the Prior Senior Notes and (ii) consent solicitation to obtain consents to amendments to the Indenture dated as of November 24, 2009, as amended (the “2009 Indenture”), governing the Prior Senior Notes. Upon the expiration of the consent solicitation on May 24, 2013, the Prior Senior Notes Issuers received tenders and consents from the holders of approximately $132.2 million in aggregate principal amount, or approximately 88.1%, of the outstanding Prior Senior Notes.
	In connection with the expiration of the consent solicitation, on May 24, 2013, Prior Senior Notes Issuers, the Company, the Guarantors named in the 2009 Indenture and the Trustee, entered into the Seventh Supplemental Indenture to the 2009 Indenture. The Seventh Supplemental Indenture amended the 2009 Indenture to shorten to three business days the minimum notice period for optional redemptions and eliminated substantially all of the restrictive covenants and certain events of default contained in the 2009 Indenture.
	On June 14, 2013, the remaining Prior Senior Notes were redeemed, pursuant to redemption provisions set forth in the 2009 Indenture, at a price of 100% of the principal amount of the Prior Senior Notes, plus the Applicable Premium (as defined in the 2009 Indenture) equal to 9.554%, together with accrued and unpaid interest to, but not including, June 14, 2013. The 2009 Indenture was satisfied and discharged in accordance with its terms, effective June 14, 2013.
	The Company paid $14.9 million to retire the Prior Senior Notes inclusive of the tender premium and accrued interest from the date of repurchase through December 1, 2013, the first redemption date for the Prior Senior Notes. In addition, the Company incurred expenses of $6.7 million related to the refinancing event inclusive of $2.6 million of unamortized original issue discount and $4.1 million of unamortized capitalized debt issue costs related to the Prior Senior Notes.
	Credit Facility
	On April 29, 2011, the Company replaced its Amended and Restated Credit Agreement (the “Original Credit Agreement”) with the Second Amended and Restated Credit Agreement (the “Second Credit Agreement”) among the Operating Company as the Borrower, each of the subsidiaries of the Operating Company as additional Borrowers, the General Partner and the Company as Guarantors, the Lenders identified therein, and Bank of America, N.A., as Administrative Agent, Swing Line Lender and L/C Issuer. The terms of the Second Credit Agreement were substantially the same as the terms of the Original Credit Agreement, as amended. The primary purpose of entering into the Second Credit Agreement was to consolidate the amendments to the Original Credit Agreement and to update outdated references. The Second Credit Agreement provided for an Acquisition Credit Facility of $65.0 million and a Revolving Credit Facility of $55.0 million. The Second Credit Agreement was further amended two times prior to January 19, 2012.
	On January 19, 2012, the Company entered into the Third Amended and Restated Credit Agreement (the “Third Credit Agreement”). The terms of the Third Credit Agreement were substantially the same as the terms of the Second Credit Agreement, as amended. The Third Credit Agreement consolidated the Acquisition Credit Facility and the Revolving Credit Facility into a single revolving credit facility with a borrowing limit of $130.0 million.
	The Third Credit Agreement was amended four times prior to December 19, 2014, to, among other things, amend borrowing levels, interest rates and covenants, and to allow additional indebtedness in connection with the Senior Notes issuance. 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 contained 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.
	On December 19, 2014, the Partnership entered into the Fourth Amended and Restated Credit Agreement (the “Credit Agreement”) among StoneMor Operating LLC as a Borrower (the “Operating Company”), each of the subsidiaries of the Operating Company as additional Borrowers (together with the Operating Company, the “Borrowers”), StoneMor GP LLC, the general partner of the Partnership, and the Partnership as Guarantors, the Lenders identified therein, and Bank of America, N.A., as Administrative Agent, Swing Line Lender and L/C Issuer. In addition, on the same date, the Borrowers, the Guarantors and Bank of America, N.A. entered into the Second Amended and Restated Security Agreement (the “Security Agreement”) and the Second Amended and Restated Pledge Agreement (the “Pledge Agreement”, and together with the Credit Agreement and the Security Agreement, the “New Agreements”).
	The New Agreements replaced the Partnership’s Third Amended and Restated Credit Agreement, dated January 19, 2012, as amended (the “Prior Credit Agreement”), Amended and Restated Security Agreement, dated April 29, 2011, as amended, and Amended and Restated Pledge Agreement, dated April 29, 2011, as amended (collectively, the “Prior Agreements”). The primary purposes of entering into the New Agreements were to consolidate the amendments to the Prior Agreements into the New Agreements, increase the aggregate principal amount of permitted borrowings under the Credit Agreement and modify the mechanics of the revolving credit facility to provide for Acquisition Draws and Working Capital Draws.
	The Credit Agreement provides for a single revolving credit facility of $180.0 million (the “Credit Facility”) maturing on December 19, 2019. Additionally the Credit Agreement provides for an uncommitted ability to increase the Credit Facility by an additional $70.0 million. The summary of the material terms of the New Agreements is set forth below. Capitalized terms, which are not defined in the following description, shall have the meaning assigned to such terms in the New Agreements.
	At December 31, 2014, amounts outstanding under the Credit Facility bore interest at rates between 3.5% and 5.5%. The interest rates on the Credit Facility are calculated as follows:
	•		For Eurodollar Rate Loans, the outstanding principal amount thereof bears interest for each Interest Period at a rate per annum equal to the Eurodollar Rate for the Interest Period plus the Applicable Rate for Eurodollar Rate Loans; and
	•		For Base Rate Loans and Swing Line Loans, the outstanding principal amount thereof bears interest from the applicable borrowing date at a rate per annum equal to the Base Rate plus the Applicable Rate for Base Rate Loans.
In addition, the Borrowers must pay a Letter of Credit Fee for each Letter of Credit equal to the Applicable Rate for Letter of Credit Fees times the daily amount to be drawn under such Letter of Credit. The Applicable Rate is determined based on the Consolidated Leverage Ratio of the Partnership and its Subsidiaries, and ranges from 2.25% to 4.00% for Eurodollar Rate Loans and Letter of Credit Fees, and 1.25% to 3.00% for Base Rate Loans. The current Applicable Rate for each of: (i) Eurodollar Rate Loans and Letter of Credit Fees is 3.25% and (ii) Base Rate Loans is 2.25% based on the current Consolidated Leverage Ratio. The Credit Agreement also requires the Borrowers to pay a quarterly 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 Credit Agreement contains financial covenants, pursuant to which the Borrowers and the Guarantors will not permit:
	•		Consolidated EBITDA for any Measurement Period to be less than the sum of (i) $80.0 million plus (ii) 80% of the aggregate of all Consolidated EBITDA for each Permitted Acquisition completed after June 30, 2014;
	•		the Consolidated Debt Service Coverage Ratio to be less than 2.50 to 1.0 for any Measurement Period; and
	•		the Consolidated Leverage Ratio to be greater than 4.00 to 1.0 for any period.
The covenants include, among other limitations, limitations on: (i) liens, (ii) the creation or incurrence of debt, (iii) investments and acquisitions, (iv) dispositions of property, (v) dividends, distributions and redemptions, and (vi) transactions with Affiliates.
The Credit Agreement provides that two types of draws are permitted with respect to the Credit Facility: Acquisition Draws and Working Capital Draws. The proceeds of Acquisition Draws may be utilized by the Borrowers to finance Permitted Acquisitions, the purchase and construction of mausoleums and related costs or the net amount of Merchandise Trust deposits made after the Closing Date under the Credit Agreement, irrespective of whether such amounts relate to new or existing cemeteries or funeral homes. The proceeds of Working Capital Draws, Letters of Credit and Swing Line Loans may be utilized by the Borrowers to finance working capital requirements, Capital Expenditures and for other general corporate purposes. The borrowing of Working Capital Advances is subject to a borrowing formula of 85% of Eligible Receivables. This limit was $128.6 million at December 31, 2014.
Each Acquisition Draw is subject to equal quarterly amortization of the principal amount of such draw, with annual principal payments comprised of ten percent (10%) of the related draw amount, commencing on the second anniversary of such draw, with the remaining principal due on the Maturity Date, subject to certain mandatory prepayment requirements. Working Capital Draws are due on the Maturity Date, subject to certain mandatory prepayment requirements.
The Borrowers’ obligations under the Credit Agreement are guaranteed by both the Partnership and StoneMor GP LLC.
Pursuant to the Security Agreement and the Pledge Agreement, the Borrowers’ obligations under the Credit Facility are secured by a first priority lien and security interest in substantially all of the Borrowers’ assets, whether then owned or thereafter acquired, excluding: (i) trust accounts, certain proceeds required by law to be placed into such trust accounts and funds held in trust accounts; (ii) StoneMor GP LLC’s interest in the Partnership, the incentive distribution rights under the Partnership’s partnership agreement and the deposit accounts of StoneMor GP LLC into which distributions are received; (iii) Equipment subject to a purchase money security interest or equipment lease permitted under the Credit Agreement and certain other contract rights under which contractual, legal or other restrictions on assignment would prohibit the creation of a security interest or such creation of a security interest would result in a default thereunder.
Events of Default under the Credit Agreement include, but are not limited to, the following:
	•		non-payment of any principal, interest or other amounts due under the Credit Agreement or any other Credit Document;
	•		failure to observe or perform any covenants related to: (i) the delivery of financial statements, compliance certificates, reports and other information; (ii) providing prompt notice of Defaults and other events; (iii) the preservation of the legal existence and good standing of each Borrower and Guarantor; (iv) the ability of the Administrative Agent and each Lender to visit and inspect properties, examine books and records, and discuss financial and business affairs with directors, officers and independent public accountants of each Borrower and Guarantor; (v) restrictions on the use of proceeds; (vi) guarantees by new Subsidiaries; (vii) the maintenance of corporate formalities for each Borrower and Guarantor; (viii) the maintenance of Trust Accounts and Trust Funds; and (ix) any of the negative covenants or financial covenants contained in the Credit Agreement;
	•		failure to observe or perform any other covenant, if uncured 30 days after notice thereof is provided by the Administrative Agent or Lenders;
	•		any default under any other Indebtedness of the Borrowers or Guarantors;
	•		any insolvency proceedings by a Borrower or Guarantor;
	•		the insolvency of any Borrower or Guarantor, or a writ of attachment or execution or similar process issuing or being levied against any material part of the property of a Borrower or Guarantor; and
	•		any Change in Control.
The New Agreements also include various representations, warranties and covenants and indemnification provisions customary for transactions of this nature.
Some of the Lenders and their respective affiliates have acted as lenders under the Prior Credit Agreement and engaged in, and may in the future engage in, investment banking and other commercial dealings with the Partnership and its affiliates for which they have received, and will receive, customary fees and expenses.
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.
As of December 31, 2014, there were $110.9 million of outstanding borrowings under the Credit Facility. The carrying amount of the debt approximates its fair value. At December 31, 2014, the Consolidated Leverage Ratio and the Consolidated Debt Service Coverage Ratio were 3.02 and 4.63, respectively. As of December 31, 2014, the Company complied 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.
Notes Payable Acquisitions
In July of 2009, certain of the Company’s subsidiaries entered into a $1.4 million note purchase agreement in connection with an operating agreement in which the Company became the exclusive operator of Green Lawn Cemetery (the “Green Lawn Note”). The Green Lawn Note bears interest at a rate of 6.5% per year on unpaid principal and is payable monthly, beginning on August 1, 2009. Principal on the note is due in 96 equal installments beginning on July 1, 2011. At December 31, 2014 and 2013, the liability related to the installment note was stated on the Company’s consolidated balance sheet at approximately $0.9 million and $1.0 million, respectively.
In June of 2010, certain of the Company’s subsidiaries issued two installment notes in connection with the second quarter acquisition (the “Nelms Notes”). The installment notes did not have a stated rate of interest. The Company recorded the installment notes at their fair market value of approximately $2.6 million. The face amounts of the Nelms Notes were discounted approximately $0.7 million, and the discount was amortized to interest expense over the life of the installment notes. The notes bore 10.25% interest per annum on the portion of the outstanding balance after the maturity date or while there existed any uncured event of default or the exercise by lender of any remedies following the occurrence and during the continuance of any event of default. At December 31, 2013, the liability related to the Nelms Notes was stated on the Company’s consolidated balance sheet at approximately $0.1 million. The Nelms Notes were paid over a 4 year period and matured on April 1, 2014.
In February 2013, certain of the Company’s subsidiaries issued an unsecured promissory note in the principal amount of $3.0 million in connection with the first quarter 2013 acquisition discussed in Note 13. The promissory note bore interest at a rate of 5% and any unpaid balance was due 12 months from closing. At December 31, 2013, the liability related to this promissory note was stated on the Company’s consolidated balance sheet at approximately $0.5 million. The promissory note was paid off during the first quarter of 2014.
The carrying amounts of the notes payable approximate their fair value.
Acquisition Non-Compete Notes
In connection with several of the Company’s 2013, 2012, 2011 and 2010 acquisitions, certain of the Company’s subsidiaries issued installment notes in consideration for non-compete agreements executed with the former owners of the acquired entities. The installment notes have varying payment terms and mature between April 1, 2014 and February 19, 2019. The installment notes do not have a stated rate of interest. At inception, the Company recorded the installment notes at their fair market value of approximately $4.0 million. The face amounts of the installment notes were discounted approximately $0.9 million, and the discount is being amortized to interest expense over the life of the installment notes. At December 31, 2014 and 2013, the liability related to the installment notes, net of discounts, was stated on the Company’s consolidated balance sheet at approximately $2.5 million and $3.4 million, respectively. The carrying amounts of the installment notes approximate their fair value.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
INCOME TAXES	9	INCOME TAXES
	Effective with the closing of the Partnership’s initial public offering on September 20, 2004 (see Note 1), the Company was no longer a taxable entity for federal and state income tax purposes; rather, the Partnership’s tax attributes, except those of its corporate subsidiaries, are to be included in the individual tax returns of its partners.
	The tax on the Company’s net income is borne by its general and limited partners. Net income for financial statement purposes may differ significantly from the taxable income of such partners as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under the partnership agreement. The aggregate difference in the basis of the Company’s net assets for financial and tax reporting purposes cannot be readily determined because information regarding each partner’s tax attributes is not available to the Company.
	The Partnership’s corporate subsidiaries account for their income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards.
	Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The tax returns of the Partnership are subject to examination by state and federal tax authorities. If such examinations result in changes to taxable income, the tax liability of the partners could be changed accordingly.
	Components of the income tax expense (benefit) applicable to continuing operations for federal, state and foreign taxes are as follows:
			Years ended December 31,
			2014			2013			2012
			(in thousands)
	Current provision:
	State		$	869		$	685		$	616
	Federal			—			—			(8	)
	Foreign			302			(125	)		—
	Total			1,171			560			608
	Deferred provision:
	State			313			292			(196	)
	Federal			2,429			(3,156	)		(2,202	)
	Total			2,742			(2,864	)		(2,398	)
	Total income tax expense (benefit)		$	3,913		$	(2,304	)	$	(1,790	)
	The difference between the statutory federal income tax and the Company’s effective income tax is summarized as follows:
			Years ended December 31,
			2014			2013			2012
			(in thousands)
	Computed tax provision (benefit) at the applicable statutory tax rate		$	(2,401	)	$	(7,468	)	$	(1,681	)
	State and local taxes net of federal income tax benefit			1,069			464			400
	Tax exempt (income) loss			1,031			1,542			697
	Change in valuation allowance			10,855			9,203			3,857
	Partnership earnings not subject to tax			(6,628	)		(2,540	)		(5,088	)
	Permanent differences			(62	)		(3,337	)		25
	Other			49			(168	)		—
	Income tax expense (benefit)		$	3,913		$	(2,304	)	$	(1,790	)
	Deferred tax assets and liabilities result from the following:
			As of December 31,
			2014			2013
			(in thousands)
	Deferred tax assets:
	Prepaid expenses		$	5,373		$	4,452
	State net operating loss			13,015			11,483
	Federal net operating loss			78,084			68,008
	Alternative minimum tax credit			82			77
	Unrealized losses (gains)			(913	)		(4,398	)
	Valuation allowance			(57,148	)		(43,027	)
	Total deferred tax assets			38,493			36,595
	Deferred tax liabilities:
	Property, plant and equipment			8,058			5,565
	Deferred revenue related to future revenues and accounts receivable			39,164			34,100
	Deferred revenue related to cemetery property			8,939			9,295
	Total deferred tax liabilities			56,161			48,960
	Net deferred tax liabilities		$	17,668		$	12,365
	At December 31, 2014, the Company had available approximately less than $0.2 million of alternative minimum tax credit carryforwards, which are available indefinitely, and $223.1 million of federal net operating loss carryforwards, which will begin to expire in 2017 and $272.0 million in state net operating loss carryforwards, a portion of which expires annually.
	Management periodically evaluates all evidence, both positive and negative, in determining whether a valuation allowance to reduce the carrying value of deferred tax assets is required. In 2014 and 2013, the Company concluded, based on the projected allocations of taxable income, that a deferred tax asset of less than $0.1 million and $0.1 million, respectively, will more likely than not be realized on several subsidiaries. In addition, several separate taxable subsidiaries were in a deferred tax liability position at December 31, 2013 and recognized those liabilities. The vast majority of the taxable subsidiaries continue to accumulate deferred tax assets that will not more likely than not be realized. A full valuation allowance continues to be maintained on these taxable subsidiaries. Ultimate realization of the deferred tax assets is dependent upon, among other factors, the Partnership’s corporate subsidiaries’ ability to generate sufficient taxable income within the carryforward periods and is subject to change depending on the tax laws in effect in the years in which the carryforwards are used.
	The Company follows the provisions of ASC Topic 740 (“ASC 740”) which requires that the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. As of December 31, 2014 and 2013, the Company does not have any unrecognized tax benefits related to uncertain tax positions.
	The Company and its subsidiaries are subject to US federal income tax as well as income taxes of multiple state jurisdictions. The Company’s effective tax rate fluctuates over time based on income tax rates in the various tax jurisdictions in which the Company operates and based on the level of earnings in those jurisdictions.
	The Internal Revenue Service (“IRS”) audited the Company’s federal income tax return for the year ended December 31, 2010. The scope of this audit included an audit of the Company’s qualifying income. In order to be treated as a partnership for federal income tax purposes, at least 90% of the Company’s gross income must be qualifying income. The IRS concluded its audit and notified the Company on April 11, 2013 that it was not proposing any adjustments to the return as filed.
	If the Company were treated as a corporation for federal income tax purposes for any taxable year for which the statute of limitations remains open or for any future taxable year, the Company would pay federal income tax on its taxable income for such year(s) at the corporate tax rate, which is currently a maximum of 35%, and would likely pay state income tax at varying rates. Distributions would generally be taxed again as corporate distributions, and no income, gains, losses or deductions would flow through to unitholders. Because a tax would be imposed upon the Company as a corporation, including taxes with respect to prior periods, the Company’s cash available for distribution would be substantially reduced.
	In connection with each public offering of the Company’s common units, including its initial public offering of common units, outside counsel reviewed the various categories of the Company’s gross income and opined that it would be classified as a partnership for federal income tax purposes. Although no assurance can be given, the Company does not anticipate any change in its status as a partnership for federal income tax purposes or any change in prior period taxable income.
	The Company is not currently under examination by any federal or state jurisdictions. The federal statute of limitations and certain state statutes of limitations are open from 2011 forward. Management believes that the accrual for tax liabilities is adequate for all open years. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events. On the basis of present information, it is the opinion of the Company’s management that there are no pending assessments that will result in a material effect on the Company’s consolidated financial statements over the next twelve months.
	The Company recognizes any interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses for all periods presented. The Company has not recorded any material interest or penalties during any of the years presented.
	The net change in the valuation allowance for 2014 was an increase of $14.1 million. This change in the valuation allowance is the result of the change in unrealized gains and losses of the Company’s investment portfolio, which is recorded within deferred revenues, net; the results of acquisition accounting; net operating losses that are more likely than not to be realized and net operating losses that do not meet the more likely than not standard.

DEFERRED_CEMETERY_REVENUESNET_

DEFERRED CEMETERY REVENUES-NET / DEFERRED SELLING AND OBTAINING COSTS	12 Months Ended
	Dec. 31, 2014
DEFERRED CEMETERY REVENUES-NET / DEFERRED SELLING AND OBTAINING COSTS	10	DEFERRED CEMETERY REVENUES—NET / DEFERRED SELLING AND OBTAINING COSTS
	In accordance with SAB No. 104, the Company defers the revenues and all direct costs associated with the sale of pre-need cemetery merchandise and services until the merchandise is delivered or the services are performed. The Company also defers the costs to obtain new pre-need cemetery and new prearranged funeral business as well as the investment earnings on the prearranged services and merchandise trusts (see Note 1).
	At December 31, 2014 and 2013, deferred cemetery revenues, net, consisted of the following:
			As of December 31,
			2014			2013
			(in thousands)
	Deferred cemetery revenue		$	456,632		$	403,250
	Deferred merchandise trust revenue			104,717			88,730
	Deferred merchandise trust unrealized gains (losses)			2,284			10,996
	Deferred pre-acquisition margin			140,378			131,274
	Deferred cost of goods sold			(60,603	)		(54,257	)
	Deferred cemetery revenues, net		$	643,408		$	579,993
	Deferred selling and obtaining costs		$	97,795		$	87,998
	Deferred selling and obtaining costs are carried as an asset on the consolidated balance sheet in accordance with the Financial Services—Insurance topic of the ASC.

LONGTERM_INCENTIVE_AND_RETIREM

LONG-TERM INCENTIVE AND RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2014
LONG-TERM INCENTIVE AND RETIREMENT PLANS	11	LONG-TERM INCENTIVE AND RETIREMENT PLANS
	Long-Term Incentive Plans
	Overview
	During 2014, the StoneMor Partners L.P. Long-Term Incentive Plan, as amended, referred to as the “2004 Plan,” expired pursuant to its terms. The General Partner’s Board of Directors had adopted the 2004 plan for its employees, consultants and directors, who performed services for the Company. The 2004 Plan permitted the grant of awards covering an aggregate of 1,124,000 common units in the form of unit options, unit appreciation rights (“UARs”), restricted units and phantom units. 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.
	Shortly after the 2004 Plan’s expiration, the General Partner’s Board of Directors and the Company’s unitholders approved a new long-term incentive plan, referred to as the “2014 Plan.” This plan is substantially similar to the 2004 plan, but it permits the grant of awards covering an aggregate of 1,500,000 common units, a number that the board may increase by up to 100,000 common units per year. The 2014 plan also provides the Company with more flexibility in granting various types of awards and includes, for example, unit awards, which were not part of the 2004 Plan. The compensation committee of the General Partner’s Board of Directors administers these plans. The 2014 plan will continue in effect until the earliest of (i) the date determined by the General Partner’s Board of Directors; (ii) the date on which common units are no longer available for payment of awards under the plan; or (iii) the tenth anniversary of the approval of the incentive plan by the board.
	The General Partner’s Board of Directors or compensation committee may, in their discretion, terminate, suspend or discontinue the 2014 Plan at any time with respect to any units for which a grant has not yet been made. The General Partner’s Board of Directors also has the right to alter or amend the 2014 Plan or any part of the plan from time to time. This right includes increasing the number of units that may be delivered in accordance with awards under the plan, subject to any approvals if required by the exchange on which the common units are listed at that time. No change in any outstanding grant may be made, however, that would materially impair the rights of the participant without the consent of the participant.
	Awards under the 2014 Plan may be in the form of: (i) phantom units; (ii) restricted units (including unit distribution rights, referred to as “UDRs”); (iii) options to acquire common units; (iv) UARs; (v) DERs; (vi) unit awards and cash awards; and (viii) performance awards. Awards under the 2014 plan may be granted either alone or in addition to, in tandem with or in substitution for any other award granted under the 2014 plan. Awards granted in addition to or in tandem with other awards may be granted at either the same time as or at a different time from the other award. If an award is granted in substitution or exchange for another award, the compensation committee shall require the recipient to surrender the original award in consideration for the grant of the new award. Awards under the 2014 plan may be granted in lieu of cash compensation, including in lieu of cash amounts payable under other plans of our general partner, our company, or any affiliates, in which the value of common units subject to the award is equivalent in value to the cash compensation, or in which the exercise price, grant price, or purchase price of the award in the nature of a right that may be exercised is equal to the fair market value of the underlying common units minus the value of the cash compensation surrendered.
	Outstanding Awards Made Under the Long-Term Incentive Plans
	Phantom Unit Awards
	On November 8, 2006, the General Partner, acting on behalf of the Company, entered into a Director Restricted Phantom Unit Agreement (the “Director Agreement”) with certain of its outside directors (the “Directors”). Under the terms of the Director Agreement, each of five directors was awarded 3,000 Restricted Phantom Units (“Director Phantom Units”). Director Phantom Units become payable, in cash or common units, at the Company’s election, upon the separation of the Director from service as a director or upon the occurrence of certain other events specified in the Director Agreement. Each Director Phantom Unit contains a distribution equivalent right which entitles each Director to additional Director Phantom Units upon each distribution made to common unit holders. The calculation of additional phantom units granted upon each distribution to holders is equal to a Director’s total cumulative phantom units at the time of a distribution multiplied by the per unit monetary distribution divided by the closing price of the Company’s common units on the day preceding the distribution. Directors may also receive a portion of their annual retainer in deferred restricted phantom units.
	On December 16, 2009, the General Partner, acting on behalf of the Company, entered into an Executive Restricted Phantom Unit Agreement (the “Executive Agreement”) with certain of the Company’s executives (the “Executives”). Under the terms of the Executive Agreement, 20,000 Restricted Phantom Units (“Executive Phantom Units”) were issued. These units were vested upon issuance.
	On November 7, 2012, the General Partner, acting on behalf of the Company, entered into an Executive Restricted Phantom Unit Agreement (the “2012 Executive Agreement”) with an executive of the Company (the “Executive”). Under the terms of the 2012 Executive Agreement, the Executive was awarded 45,000 Restricted Phantom Units (“Executive Phantom Units”) that vest over 3 years as follows: 15,000 Phantom Units vest one year after the Grant Date, 15,000 Phantom Units vest two years after the Grant Date, and 15,000 Phantom Units vest three years after the Grant Date.
	Executive Phantom Units become payable, in cash or common units, at the Company’s election, upon the separation of the Executive from service as an executive or upon the occurrence of certain other events specified in the Executive Agreement. The exercise of Executive Phantom Units may be subject to approval by the Company’s limited partners as required by the NYSE listing rules. Each Executive Phantom Unit contains a distribution equivalent right which entitles each Executive to additional Executive Phantom Units upon each distribution made to common unit holders. The calculation of additional phantom units granted upon each distribution to holders is equal to an Executive’s total cumulative phantom units at the time of a distribution multiplied by the per unit monetary distribution divided by the closing price of the Company’s common units on the day preceding the distribution.
	The table below reflects the LTIP Phantom Unit Award activity for the years ended December 31, 2014, 2013 and 2012, respectively:
			Years ended December 31,
			2014			2013			2012
	Outstanding, beginning of period			162,103			143,213			84,377
	Granted (1)			25,192			18,890			58,836
	Matured			15,984			—			—
	Forfeited			—			—			—
	Outstanding, end of period			171,311			162,103			143,213
	Director Phantom Units (2)			100,945			98,195			71,767
	Executive Phantom Units (2)			70,366			63,908			71,446
		-1	The weighted-average price for unit awards on the date of grant was $25.02, $25.29, and $23.84 for the years ended December 31, 2014, 2013 and 2012, respectively.
		-2	The phantom units of one of the Executives that retired from the Company and simultaneously became the Vice Chairman of the General Partner’s Board of Directors are presented as Director Phantom Units in 2013 and 2014, whereas they were previously presented as Executive Phantom Units. This individual owned approximately 16,586, 14,514 and 13,223 of the Phantom Units outstanding at December 31, 2014, 2013 and 2012, respectively.
	There was approximately $0.3 million, $0.7 million and $1.0 million of unrecognized compensation cost related to the units issued in the 2012 Executive Agreement as of December 31, 2014, 2013 and 2012, respectively. Total compensation expense for phantom unit awards was approximately $1.0 million, $0.8 million and $0.4 million for the years ended December 31, 2014, 2013 and 2012, respectively.
	There were no modifications made to any existing unit awards in 2014. No unit awards were capitalized during the years ended December 31, 2014, 2013 and 2012.
	Unit Appreciation Rights Awards
	On December 16, 2009, the General Partner, acting on behalf of the Company, entered into a Key Employee Unit Appreciation Rights Agreement (the “2009 UAR Agreement”) with certain of the Company’s key employees (the “2009 Key Employees) and non-employee directors. Under the terms of the 2009 UAR Agreement, 2009 Key Employees and non-employee directors received UARs and became entitled to compensation in the form of units, in an amount equal to the closing price of the Company’s common units on the day preceding the exercise less $18.80 per unit multiplied by the total number of UARs exercised. Units issued were to be equal to this amount divided by the same closing price of common units. A total of 814,000 UARs were granted under the 2009 UAR Agreement, all of which had vested at December 31, 2013 and had been exercised or had expired by December 31, 2014.
	During the second quarter of 2012, the second and fourth quarters of 2013 and the second quarter of 2014, the General Partner, acting on behalf of the Company, entered into Key Employee Unit Appreciation Rights Agreements (the “2012-2014 UAR Agreements”) with certain of the Company’s key employees (the “2012-2014 Key Employees”). Under the terms of the 2012-2014 UAR Agreements, 2012-2014 Key Employees received UARs wherein they became entitled to compensation in the form of units in an amount equal to the closing price of the Company’s common units on the day preceding the exercise less stated exercise prices per unit multiplied by the total number of UARs exercised. Units to be issued should be equal to this amount divided by the same closing price of common units.
	All UARs granted under the LTIP have a five-year contractual term beginning on the grant date. The fair values of UARs granted under the 2012-2014 UAR Agreements were estimated on the date of grant using the Black-Scholes-Merton option-pricing model. A summary of the grants and the weighted-average values and assumptions used in the valuation are presented below:
			2014 UAR			2013 UAR			2012 UAR
			Agreements			Agreements			Agreements
	Expected dividend yield			9.95	%		9.14	%		9.6	%
	Risk-free interest rate			1.06	%		0.63	%		0.63	%
	Expected volatility			27.13	%		28.57	%		42.6	%
	Expected life (in years)			3.52			3.52			3.52
	Total UARs granted			15,000			52,500			80,500
	Total UARs outstanding at 12/31/2014			15,000			52,500			55,500
	Fair value per UAR granted		$	1.6		$	2.09		$	3.7
	Exercise price		$	24.11		$	26.17		$	24.36
	The aggregate fair values of UARs granted during 2012, 2013 and 2014 were approximately $0.3 million, $0.1 million and less than $0.1 million, respectively.
	A summary of UAR activity for the years ended December 31, 2014, 2013 and 2012 follows:
			Years ended December 31,
			2014			2013			2012
	Outstanding, beginning of period			673,716			774,598			759,857
	Granted			15,000			52,500			80,500
	Exercised			(554,466	)		(133,110	)		(65,759	)
	Forfeited			(11,250	)		(20,272	)		—
	Outstanding, end of period			123,000			673,716			774,598
	Exercisable, end of period			57,090			594,248			514,993
	As of December 31, 2014, there was approximately $0.2 million of unrecognized compensation cost related to non-vested UARs. $0.1 million of this cost is expected to be recognized within 1 year, with the remainder being recognized through 2018. Total compensation expense for UARs was approximately $0.1 million for the year ended December 31, 2014 and $0.5 million for the years ended December 31, 2013 and 2012. The Company issued 152,823, 34,096 and 19,452 common units as a result of exercised UARs in 2014, 2013 and 2012, respectively.
	During the years ended December 31, 2014, 2013 and 2012, the Company:
		•		Made no modifications to any existing UAR awards;
		•		Did not capitalize any UAR awards;
		•		Did not receive any cash due to the exercise of UARs;
		•		Did not recognize any tax benefits due to exercised UARs.
	Retirement Plan
	The Company has a 401(k) retirement savings plan for employees who may defer up to 75% of their pre-tax annual compensation, subject to certain Internal Revenue Code limits. The Company does not currently match any of the employee contributions.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2014
COMMITMENTS AND CONTINGENCIES	12	COMMITMENTS AND CONTINGENCIES
	Legal
	The Company is party to legal proceedings in the ordinary course of its business but does not expect the outcome of any proceedings, individually or in the aggregate, to have a material effect on the Company’s financial position, results of operations or liquidity.
	Leases
	At December 31, 2014, 2013, and 2012, 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 $2.5 million, $2.7 million and $2.5 million for the years ended December 31, 2014, 2013, and 2012, respectively.
	At December 31, 2014, the operating leases will result in future payments in the following approximate amounts from January 1, 2015 and beyond:
			(in thousands)
	2015		$	2,392
	2016			2,178
	2017			2,041
	2018			1,763
	2019			1,602
	Thereafter			1,559
	Total		$	11,535
	Employment Agreements
	As of December 31, 2014, the Company has an employment agreement with one of its senior executives for a term of three years beginning July 22, 2013.
	Other
	See Note 13 for a discussion of the Company’s future commitments related to its agreements with the Archdiocese of Philadelphia.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2014
ACQUISITIONS	13	ACQUISITIONS
	Acquisition related costs include legal fees and other third party costs incurred in acquisition related activities. For the year ended December 31, 2013, acquisition related costs included a $1.3 million recovery related to misappropriation claims related to certain acquisitions. For the year ended December 31, 2012, acquisition related costs included legal fees, net of recoveries, of $0.3 million related to amounts paid to pursue the recovery of those claims.
	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 final assessment of the fair value of net assets acquired and the resulting gain on bargain purchase.
			Final
			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 Company recorded an intangible asset of $1.2 million for a favorable interest in a lease at one of the acquired North Carolina funeral home businesses. This asset will be amortized over the full remaining term of the lease agreement, which is approximately 36 years, with renewals. This asset was previously reported as a component of “Other assets” on the consolidated balance sheet.
	The table below reflects the Company’s preliminary and revised assessment of the fair value of net assets acquired and the resulting goodwill from purchase. These amounts were retrospectively adjusted in the fourth quarter of 2014 as the Company obtained additional information related to this acquisition. These amounts may be retrospectively adjusted as additional information is received. The Company acquired goodwill of $2.8 million, $3.3 million and $2.4 million in the Company’s Cemetery Operations—Southeast, Cemetery Operations—Northeast and Funeral Homes operating segments, respectively.
			Preliminary			Adjustments			Revised
			Assessment						Assessment
			(in thousands)
	Assets:
	Accounts receivable		$	6,191		$	(3	)	$	6,188
	Cemetery property			26,033			(4	)		26,029
	Property and equipment			15,782			(6	)		15,776
	Merchandise trusts, restricted, at fair value			29,512			2,022			31,534
	Perpetual care trusts, restricted, at fair value			15,350			1,563			16,913
	Intangible assets			—			1,170			1,170
	Other assets			1,408			(1,230	)		178
	Total assets			94,276			3,512			97,788
	Liabilities:
	Deferred margin			11,233			2,337			13,570
	Merchandise liabilities			20,918			(1,013	)		19,905
	Deferred tax liability			1,315			695			2,010
	Perpetual care trust corpus			15,350			1,563			16,913
	Other liabilities			51			12			63
	Total liabilities			48,867			3,594			52,461
	Fair value of net assets acquired			45,409			(82	)		45,327
	Consideration paid			53,800			—			53,800
	Goodwill from purchase		$	8,391		$	82		$	8,473
	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.
Fourth Quarter 2014 Acquisition
On December 4, 2014, StoneMor Florida Subsidiary LLC, a subsidiary of the Company (the “Buyer”), entered into an Asset Purchase and Sale Agreement (the “Agreement”) with certain businesses (the “Sellers”). Pursuant to the Agreement, the Buyer acquired two 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 $2.4 million in cash.
The Company recorded an intangible asset of $0.5 million relating to its interest in a non-compete agreement with the previous owner. The non-compete intangible asset will be amortized over its 5 year term.
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 Funeral Homes operating segment.
		Preliminary
		Assessment
		(in thousands)
Assets:
Accounts receivable		$	57
Property and equipment			53
Merchandise trusts, restricted, at fair value			78
Non-compete agreement			520
Deferred tax assets			87
Other assets			22
Total assets			817
Liabilities:
Deferred margin			11
Merchandise liabilities			51
Total liabilities			62
Fair value of net assets acquired			755
Consideration paid—cash			2,381
Goodwill from purchase		$	1,626
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			Adjustments			Final
		Assessment						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
First Quarter 2012 Acquisition
In the second quarter of 2009, the Company entered into a long-term operating agreement (the “Operating Agreement”) with Kingwood Memorial Park Association (“Kingwood”) wherein the Company became the exclusive operator of the cemetery. At that time, the Operating Agreement did not qualify as an acquisition for accounting purposes. However, the existing merchandise and perpetual care trusts were consolidated as variable interest entities. In addition, merchandise and other liabilities assumed by the Company were also recorded as of the initial contract date. The consideration paid for this transaction, including cash and an assumed liability, exceeded the net assets recorded as of the initial contract date and an intangible asset was recorded for this amount.
In January of 2012, the Company entered into an amended and restated operating agreement (the “Amended Operating Agreement”), that supersedes the Operating Agreement. The Amended Operating Agreement has a term of 40 years and the Company remains the exclusive operator of the cemetery. As consideration for entering into the Amended Operating Agreement, the Company paid $1.7 million in cash and was relieved of a note payable to Kingwood. In addition, the prior trustees of Kingwood have resigned in favor of new trustees appointed by the Company. As a result of the changes in the Amended Operating Agreement, for accounting purposes, the Company has gained control of Kingwood, and acquisition accounting is now applicable.
The table below reflects the Company’s final assessment of the fair value of net assets acquired, the elimination of debt and other assets, and the purchase price, which results in the recognition of goodwill recorded in the Company’s Cemetery Operations—Southeast segment.
		Final
		Assessment
		(in thousands)
Net assets acquired:
Accounts receivable		$	66
Cemetery property			3,001
Property and equipment			102
Total net assets acquired			3,169
Assets and liabilities divested:
Note payable to Kingwood			519
Intangible asset representing underlying contract value			(2,236	)
Fair value of net assets acquired and divested			1,452
Consideration paid			1,652
Goodwill from purchase		$	200
Second, Third and Fourth Quarter 2012 Acquisitions
The table below reflects the Company’s final assessment of the fair value of net assets acquired, the purchase price and the resulting gain (goodwill) from these acquisitions.
		2012
		2nd Quarter			2nd Quarter			3rd Quarter			3rd Quarter		4th Quarter
		Bronswood			Lodi			Farnstrom			Lohman		Harden
		Final Assessment
		(in thousands)
Assets:
Accounts receivable		$	72		$	—		$	—		$	1,005	$	—
Cemetery property			842			—			—			6,100		—
Property and equipment			518			48			1,296			5,864		952
Merchandise trusts, restricted, at fair value			—			105			—			11,884		—
Perpetual care trusts, restricted, at fair value			2,780			—			—			2,232		—
Other assets			—			—			—			122		—
Underlying lease value			—			64			—			—		—
Non-compete agreements			12			40			170			1,777		204
Total assets			4,224			257			1,466			28,984		1,156
Liabilities:
Deferred margin			—			—			—			3,746		—
Merchandise liabilities			—			105			—			3,458		—
Deferred tax liability			374			—			—			—		—
Perpetual care trust corpus			2,780			—			—			2,232		—
Other liabilities			24			—			—			—		—
Total liabilities			3,178			105			—			9,436		—
Fair value of net assets acquired			1,046			152			1,466			19,548		1,156
Consideration paid—cash			924			850			2,300			20,000		2,250
Consideration paid—units			—			350			—			3,500		650
Fair value of debt assumed for non-compete agreements			—			544			274			1,230		421
Total consideration paid			924			1,744			2,574			24,730		3,321
Gain on bargain purchase			122			—			—			—		—
Goodwill from purchase		$	—		$	1,592		$	1,108		$	5,182	$	2,165
On April 10, 2012, certain subsidiaries of the Company (collectively the “Buyer”) entered into a Stock Purchase Agreement with several individuals (collectively the “Seller”) to purchase all of the stock of Bronswood Cemetery, Inc., an Illinois Corporation. Through the purchase, the Buyer acquired one cemetery in Illinois, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $0.9 million in cash. This acquisition resulted in a gain on the bargain purchase.
On June 6, 2012, certain subsidiaries of the Company (collectively the “Buyer”) entered into a Purchase Agreement with several individuals and Lodi Funeral Home, Inc. (collectively the “Seller”) to purchase certain assets and assume certain liabilities of Lodi Funeral Home, Inc., a California corporation and all of the stock of Lodi All Faiths Cremation, a California corporation. Through the purchase, the Buyer acquired two funeral homes in California including certain related assets, and assumed certain related liabilities. As part of the agreement, the building and underlying real estate of Lodi Funeral Home, Inc. is being leased from the Seller. The lease agreement is a ten year agreement that contains one five year renewal term at the Buyer’s election. In addition, at the end of the original lease or renewal term, the Buyer can elect to purchase the property for fair value less 10% of any rental amounts previously paid under the lease agreement. The Buyer also has a right of first refusal related to any potential sale of the property occurring during the lease term. In consideration for the net assets acquired, the Buyer paid the Seller $0.85 million in cash and issued 13,720 units, which equates to $0.35 million worth of units. The Buyer will also pay an aggregate amount of $0.6 million in 16 equal quarterly installments commencing on January 2, 2013 in exchange for non-compete agreements with the Seller. The acquired goodwill is recorded in the Company’s Funeral Homes operating segment.
On July 2, 2012, certain subsidiaries of the Company (collectively the “Buyer) entered into an Asset Purchase and Sale Agreement (the “Farnstrom Agreement”) with Farnstrom Mortuary, LLC and Farnstrom Properties, LLC, both Oregon limited liability companies, Farnstrom Family, Inc. and Care Cremation Society, Inc., both Oregon corporations and two individuals (collectively the “Seller”). Pursuant to the Agreement, the Buyer acquired five funeral homes in Oregon, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $2.3 million in cash. The Buyer will also pay an aggregate amount of $0.3 million in 12 equal quarterly installments commencing on July 2, 2012 in exchange for non-compete agreements with the Seller. The acquired goodwill is recorded in the Company’s Funeral Homes operating segment.
On July 31, 2012, certain subsidiaries of the Company (collectively the “Buyer) entered into an Asset Purchase and Sale Agreement (the “Lohman Agreement”) with certain Florida corporations, limited liability companies and four individuals (collectively the “Seller”). Pursuant to the Agreement, the Buyer acquired nine funeral homes and four cemeteries in Florida, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $20.0 million in cash and issued 128,299 units, which equates to $3.5 million worth of units. The Buyer will also pay an aggregate amount of $1.5 million in five equal annual installments commencing on August 1, 2013 in exchange for a consulting and non-compete agreement with the Seller. The acquired goodwill is recorded in both the Company’s Cemetery Operations—Southeast segment and Funeral Homes operating segment.
On December 13, 2012, StoneMor Florida Subsidiary LLC, a subsidiary of the Company, (the “Buyer) entered into an Asset Purchase and Sale Agreement (the “Harden Agreement”) with a Florida corporation and two individuals (collectively the “Seller”). Pursuant to the Agreement, the Buyer acquired one funeral home in Florida, including certain related assets, and assumed certain related liabilities. In consideration for the net assets acquired, the Buyer paid the Seller $2.25 million in cash and issued 28,863 units, which equates to $0.7 million worth of units. The Buyer will also pay an aggregate amount of $0.5 million in twenty equal quarterly installments commencing on March 13, 2013 in exchange for a non-compete agreement with the Seller. The acquired goodwill is recorded in the Company’s Funeral Homes operating segment.
If the acquisitions noted above had been consummated at the beginning of the comparable prior annual reporting periods, on a pro forma basis, for the years ended December 31, 2014, 2013 and 2012, consolidated revenues, consolidated net loss and net loss per limited partner unit (basic and diluted) would have been as follows:
		As of December 31,
		2014			2013			2012
		(in thousands)
Revenue		$	302,545		$	281,613		$	252,270
Net loss			(10,166	)		(18,686	)		(994	)
Net loss per limited partner unit (basic and diluted)		$	(.35	)	$	(.70	)	$	(.05	)
These pro forma results are unaudited, 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 gains on acquisitions. They do not purport to be indicative of the results of operations which actually would have resulted had these acquisitions been in effect at the beginning of the comparable prior annual reporting periods or of future results of operations of the locations.
Since their respective dates of acquisition, the properties acquired in 2014 have contributed $19.3 million of revenue and $1.6 million of operating profit for the year ended December 31, 2014. The properties acquired in 2013 have contributed $6.0 million of revenue and $0.7 million of operating profit for the year ended December 31, 2014 and $3.9 million of revenue and $0.1 million of operating profit for the year ended December 31, 2013. The properties acquired in 2012 have contributed $11.1 million of revenue and $1.2 million of operating profit for the year ended December 31, 2014, $10.4 million of revenue and $0.5 million of operating profit for the year ended December 31, 2013 and $4.2 million of revenue and $0.1 million of operating profit for the year ended December 31, 2012.
First Quarter 2012 Contract Termination
During the third quarter of 2010, certain subsidiaries of the Company entered into a long-term operating agreement (the “Operating Agreement”) with the Archdiocese of Detroit (the “Archdiocese”) wherein the Company became the exclusive operator of certain cemeteries in Michigan owned by the Archdiocese. The Operating Agreement did not qualify as an acquisition for accounting purposes. However, the existing merchandise trust had been consolidated as a variable interest entity as the Company controlled and directly benefited from the operations of the merchandise trust. In addition, liabilities assumed were also recorded as of the contract date. As no consideration was paid in this transaction, the Company had recorded a deferred gain of approximately $3.1 million within deferred cemetery revenues, net, which represented the excess of the value of the merchandise trust over the liabilities assumed.
Effective March 31, 2012, the Company and the Archdiocese agreed to terminate the Operating Agreement. As of the termination date, the Company no longer operated these properties. All activity occurring after March 31, 2012 is the responsibility of the Archdiocese and the Company has no remaining obligation to fulfill any merchandise liabilities or responsibility to perform any obligations of the properties.
The Company received payments of approximately $2.0 million from the Archdiocese as a result of the termination. Consequently, the Company recognized a gain of $1.7 million during the year ended December 31, 2012, which is the amount by which the payments from the Archdiocese exceeded the value of the net assets transferred to the Archdiocese.
Second Quarter 2014 Settlement
During the year ended December 31, 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, $0.6 million is for the reimbursement of legal fees and is recorded as a recovery to corporate overhead. A gain of $0.9 million has been recorded as gain on settlement agreement, net, on the consolidated statement of operations for the proceeds received, net of legal fees.
First and Second Quarter 2013 Settlement
During the year ended December 31, 2013, the Company recovered $18.4 million, net of legal fees, costs, and contractual obligations related to the settlement of claims from locations that the Company acquired in 2010 and 2011. Of this amount, $6.5 million was contributed directly to the related perpetual care and merchandise trusts on the Company’s behalf. $3.4 million of these direct payments represent a gain on settlement agreement on the consolidated statement of operations due to an increase in the merchandise trusts not previously accrued for in purchase accounting.
The Company received $11.9 million in cash proceeds from the settlement. Of this amount, $1.7 million and $1.3 million are for the reimbursement of legal fees and are recorded as recoveries to corporate overhead and acquisition related costs, respectively. The remaining proceeds were recorded as a gain on settlement agreement on the consolidated statement of operations. The total gain on settlement for the year ended December 31, 2013 was $12.3 million.
Third Quarter 2014 Disposition
On September 30, 2014, the Company sold one funeral home in California for $0.3 million, resulting in a gain of $0.2 million.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 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 year ended December 31, 2014:
			Cemeteries						Funeral
			Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
			(in thousands)
	Revenues
	Sales		$	95,787	$	44,528	$	47,772	$	—	$	—		$	(41,214	)	$	146,873
	Service and other			42,982		37,688		32,483		—		—			(20,627	)		92,526
	Funeral home			—		—		—		55,751		—			(7,065	)		48,686
	Total revenues			138,769		82,216		80,255		55,751		—			(68,906	)		288,085
	Costs and expenses
	Cost of sales			20,650		9,025		10,167		—		—			(6,190	)		33,652
	Cemetery			28,291		20,464		15,917		—		—			—			64,672
	Selling			31,971		15,363		15,303		—		1,538			(8,898	)		55,277
	General and administrative			17,590		7,696		9,824		—		—			—			35,110
	Corporate overhead			—		—		—		—		32,454			—			32,454
	Depreciation and amortization			2,958		1,806		2,140		3,200		977			—			11,081
	Funeral home			—		—		—		40,696		—			(986	)		39,710
	Acquisition related costs, net of recoveries			—		—		—		—		2,269			—			2,269
	Total costs and expenses			101,460		54,354		53,351		43,896		37,238			(16,074	)		274,225
	Operating profit		$	37,309	$	27,862	$	26,904	$	11,855	$	(37,238	)	$	(52,832	)	$	13,860
	Total assets		$	639,619	$	423,485	$	444,890	$	164,925	$	26,545		$	—		$	1,699,464
	Amortization of cemetery property		$	5,056	$	2,328	$	2,935	$	—	$	—		$	(662	)	$	9,657
	Long lived asset additions		$	30,109	$	73,501	$	4,195	$	10,998	$	681		$	—		$	119,484
	Goodwill		$	8,950	$	3,288	$	11,948	$	34,650	$	—		$	—		$	58,836
	As of and for the year ended December 31, 2013:
			Cemeteries						Funeral
			Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
			(in thousands)
	Revenues
	Sales		$	93,085	$	36,537	$	43,426	$	—	$	—		$	(47,996	)	$	125,052
	Service and other			40,961		26,573		35,210		—		—			(26,110	)		76,634
	Funeral home			—		—		—		50,808		—			(5,853	)		44,955
	Total revenues			134,046		63,110		78,636		50,808		—			(79,959	)		246,641
	Costs and expenses
	Cost of sales			19,422		8,144		7,816		—		—			(7,523	)		27,859
	Cemetery			26,495		14,615		16,456		—		—			—			57,566
	Selling			30,760		13,140		13,910		—		972			(10,950	)		47,832
	General and administrative			16,717		6,484		8,672		—		—			—			31,873
	Corporate overhead			—		—		—		—		28,875			—			28,875
	Depreciation and amortization			2,332		900		2,104		3,036		1,176			—			9,548
	Funeral home			—		—		—		36,319		—			(665	)		35,654
	Acquisition related costs, net of recoveries			—		—		—		—		1,051			—			1,051
	Total costs and expenses			95,726		43,283		48,958		39,355		32,074			(19,138	)		240,258
	Operating profit		$	38,320	$	19,827	$	29,678	$	11,453	$	(32,074	)	$	(60,821	)	$	6,383
	Total assets		$	567,999	$	312,492	$	429,799	$	135,232	$	28,821		$	—		$	1,474,343
	Amortization of cemetery property		$	4,234	$	2,483	$	1,202	$	—	$	—		$	(572	)	$	7,347
	Long lived asset additions		$	9,418	$	2,121	$	3,767	$	9,637	$	1,471		$	—		$	26,414
	Goodwill		$	6,174	$	—	$	11,948	$	30,615	$	—		$	—		$	48,737
	As of and for the year ended December 31, 2012:
			Cemeteries						Funeral
			Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
			(in thousands)
	Revenues
	Sales		$	91,682	$	34,807	$	39,590	$	—	$	—		$	(36,096	)	$	129,983
	Service and other			37,530		25,550		29,176		—		—			(15,312	)		76,944
	Funeral home			—		—		—		37,988		—			(2,309	)		35,679
	Total revenues			129,212		60,357		68,766		37,988		—			(53,717	)		242,606
Costs and expenses
Cost of sales			19,358		7,704		6,745		—		—			(5,706	)		28,101
Cemetery			25,479		13,693		16,238		—		—			—			55,410
Selling			29,032		12,251		12,490		—		868			(7,763	)		46,878
General and administrative			15,206		6,072		7,648		—		2			—			28,928
Corporate overhead			—		—		—		—		28,169			—			28,169
Depreciation and amortization			2,164		900		2,316		2,509		1,542			—			9,431
Funeral home			—		—		—		28,977		—			(252	)		28,725
Acquisition related costs, net of recoveries			—		—		—		—		3,123			—			3,123
Total costs and expenses			91,239		40,620		45,437		31,486		33,704			(13,721	)		228,765
Operating profit		$	37,973	$	19,737	$	23,329	$	6,502	$	(33,704	)	$	(39,996	)	$	13,841
Total assets		$	519,918	$	299,166	$	394,685	$	107,059	$	22,897		$	—		$	1,343,725
Amortization of cemetery property		$	4,346	$	2,394	$	1,048	$	—	$	—		$	92		$	7,880
Long lived asset additions		$	12,832	$	3,594	$	4,757	$	9,415	$	849		$	—		$	31,447
Goodwill		$	6,174	$	—	$	11,948	$	24,270	$	—		$	—		$	42,392
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 consolidated financial statements, prepared in accordance with GAAP, recognize revenues for the sale of burial lots and mausoleum crypts when the product is constructed and at least 10% of the sales price is collected. With respect to the other products, the consolidated financial statements prepared under GAAP recognize sales revenues when the criteria for delivery under SAB No. 104 are met. These criteria include, among other things, purchase of the product, delivery and installation of the product in the ground, and transfer of title to the customer. In each case, costs are accrued in connection with the recognition of revenues; therefore, the consolidated financial statements reflect Deferred Cemetery Revenue, Net, and Deferred Selling and Obtaining Costs on the consolidated balance sheet, whereas the Company’s management accounting practices exclude these items.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 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 and publicly traded equity securities and mutual funds in its level 1 investments.
	Level 2: Quoted prices in active markets for similar assets; quoted prices in non-active markets for identical or similar assets; inputs other than quoted prices that are observable. The Company includes U.S. state and municipal, corporate and other fixed income debt securities in its level 2 investments.
	Level 3: Any and all pricing inputs that are generally unobservable and not corroborated by market data.
	On the Company’s consolidated balance sheet, current assets, long-term accounts receivable and current liabilities are recorded at amounts that approximate fair value.
	The following table displays the Company’s assets measured at fair value as of December 31, 2014 and December 31, 2013.
	As of December 31, 2014
	Merchandise Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	52,521	$	—	$	52,521
	Fixed maturities:
	U.S. state and local government agency			—		269		269
	Corporate debt securities			—		8,976		8,976
	Other debt securities			—		7,139		7,139
	Total fixed maturity investments			—		16,384		16,384
	Mutual funds—debt securities			142,680		—		142,680
	Mutual funds—equity securities—real estate sector			58,672		—		58,672
	Mutual funds—equity securities—energy sector			7,733		—		7,733
	Mutual funds—equity securities—MLP’s			22,927		—		22,927
	Mutual funds—equity securities—other			90,126		—		90,126
	Equity securities:
	Master limited partnerships			50,091		—		50,091
	Global equity securities			30,208		—		30,208
	Other invested assets			—		5,159		5,159
	Total		$	454,958	$	21,543	$	476,501
	Perpetual Care Trust
			Level 1		Level 2		Total
			(in thousands)
	Assets
	Short-term investments		$	26,644	$	—	$	26,644
	Fixed maturities:
	U.S. government and federal agency			116		—		116
	U.S. state and local government agency			—		79		79
	Corporate debt securities			—		23,466		23,466
	Other debt securities			—		371		371
	Total fixed maturity investments			116		23,916		24,032
	Mutual funds—debt securities			123,894		—		123,894
	Mutual funds—equity securities—real estate sector			41,753		—		41,753
	Mutual funds—equity securities—energy sector			14,829		—		14,829
	Mutual funds—equity securities—MLP’s			43,596		—		43,596
	Mutual funds—equity securities—other			25,258		—		25,258
	Equity securities:
	Master limited partnerships			43,207		—		43,207
	Global equity securities			1,867		—		1,867
	Other invested assets			—		25		25
	Total		$	321,164	$	23,941	$	345,105
	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.

QUARTERLY_RESULTS_OF_OPERATION

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
	Dec. 31, 2014
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	16	QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)
	The following summarizes certain quarterly results of operations:
			Three months ended
	2014		March 31			June 30			September 30			December 31
			(in thousands, except unit data)
	Revenues		$	64,387		$	71,533		$	78,174		$	73,991
	Net income (loss)			409			(118	)		(3,268	)		(7,796	)
	General partner’s interest in net income (loss) for the period			4			(9	)		(44	)		(106	)
	Limited partners’ interest in net income (loss) for the period			405			(109	)		(3,224	)		(7,690	)
	Net income (loss) per limited partner unit:
	Basic and diluted		$	0.02		$	—		$	(0.11	)	$	(0.26	)
			Three months ended
	2013		March 31			June 30			September 30			December 31
			(in thousands, except unit data)
	Revenues		$	59,612		$	62,422		$	61,539		$	63,068
	Net loss			(2,200	)		(11,809	)		(1,484	)		(3,539	)
	General partner’s interest in net loss for the period			(40	)		(218	)		(26	)		(66	)
	Limited partners’ interest in net loss for the period			(2,160	)		(11,591	)		(1,458	)		(3,473	)
	Net loss per limited partner unit:
	Basic and diluted		$	(0.11	)	$	(0.54	)	$	(0.07	)	$	(0.16	)
	Net income (loss) per limited partner unit is computed independently for each quarter and the full year based upon respective average units outstanding. Therefore, the sum of the quarterly per share amounts may not equal to the annual per share amounts.

PARTNERS_CAPITAL

PARTNERS' CAPITAL	12 Months Ended
	Dec. 31, 2014
PARTNERS' CAPITAL	17	PARTNERS’ CAPITAL
	Partners’ capital consists of common units representing limited partner interests and the general partner’s interest. Holders of our common units have limited voting rights and are not entitled to elect our general partner or its directors. Also, our partnership agreement restricts the voting rights of unitholders owning 20% or more of our common units. Excluding the impact of the incentive distribution rights held by the general partner, holders of our common units share proportionately in the distributions of the Company.
	Our general partner has rights separate from the common unitholders including the ability to direct the operations of the Company and to transfer its ownership interest without unitholder consent under certain circumstances. The general partner also holds incentive distribution rights that entitle it to receive increasing percentages of the cash we distribute from operating surplus in excess of specific per unit distribution amounts. Our general partner also has the right, but not the obligation, to contribute a proportionate amount of capital to us to maintain its current general partner interest.
	The table below reflects the activity relating to the number of common units outstanding for the years ended December 31, 2014, 2013 and 2012, respectively:
			Years ended December 31,
			2014		2013		2012
	Outstanding, beginning of period			21,377,102		19,568,448		19,368,261
	Public offerings			5,290,000		1,610,000		—
	Issuance of common units			2,255,947		—		—
	Unit distributions			111,740		—		—
	Issuances related to acquisitions and related agreements			—		164,558		180,735
	Unit-based compensation			168,806		34,096		19,452
	Outstanding, end of period			29,203,595		21,377,102		19,568,448
	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 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 and November 14, 2014, the Company issued 57,062 and 54,678 Distribution Units, respectively, to ACII in lieu of aggregate cash distributions of approximately $2.8 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.
	On March 26, 2013, the Company completed a follow-on public offering of 1,610,000 common units at a price of $25.35 per unit. Net proceeds of the offering, after deducting underwriting discounts and offering expenses, were approximately $38.4 million. The proceeds from the offering were used to pay off debt on the Credit Facility.
	From time to time, common units are issued related to the Company’s long-term incentive plans and business combinations. Refer to Notes 11 and 13, respectively, for more information on these activities.

NATURE_OF_OPERATIONS_BASIS_OF_1

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 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 December 31, 2014, the Partnership operated 303 cemeteries in 27 states and Puerto Rico, of which 272 are owned and 31 are operated under lease, 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 consolidated financial statements included in this Form 10-K have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
	The Company’s presentation of 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 with the Archdiocese of Philadelphia that closed 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 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 financial statements also include the effects of retrospective adjustments resulting from the Company’s 2013 first quarter acquisition (see Note 13).
	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.
	Total revenues derived from the cemeteries under long-term lease, operating or management agreements totaled approximately $42.5 million, $33.2 million and $39.2 million for the years ended December 31, 2014, 2013 and 2012, respectively.
Cash and Cash Equivalents	Cash and Cash Equivalents
	The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents.
Property and Equipment	Property and Equipment
	Property and equipment is recorded at cost and depreciated on a straight-line basis. Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives as follows:
	Buildings and improvements		10 to 40 years
	Furniture and equipment		3 to 10 years
	Leasehold improvements		over the shorter of the term of
			the lease or the life of the asset
Inventories	Inventories
	Inventories are classified within other current assets on the Company’s consolidated balance sheet and include cemetery and funeral home merchandise valued at the lower of cost or net realizable value. Cost is determined primarily on a specific identification basis on a first-in, first-out basis. Inventories were approximately $5.6 million and $5.4 million at December 31, 2014 and 2013, respectively.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
	The Company monitors the recoverability of long-lived assets, including cemetery property, property and equipment and other assets, based on estimates using factors such as current market value, future asset utilization, business and regulatory climate and future undiscounted cash flows expected to result from the use of the related assets, at a location level. The Company’s policy is to evaluate an asset for impairment when events or circumstances indicate that a long-lived asset’s carrying value may not be recovered. An impairment charge is recorded to write-down the asset to its fair value if the sum of future undiscounted cash flows is less than the carrying value of the asset. During the fourth quarter of 2014, the Company recorded an impairment loss of $0.4 million relating to a funeral home building in Florida. The impairment loss was based on the difference between the building’s estimated fair value and its carrying value. No impairment charges were recorded during the years ended December 31, 2013 and 2012, respectively.
Other-Than-Temporary Impairment of Trust Assets	Other-Than-Temporary Impairment of Trust Assets
	The Company determines whether or not the impairment of a fixed maturity debt security is other-than-temporary by evaluating each of the following:
		•		Whether it is the Company’s intent to sell the security. If there is intent to sell, the impairment is considered to be other-than-temporary.
		•		If there is no intent to sell, the Company evaluates if it is not more likely than not that the Company will be required to sell the debt security before its anticipated recovery. If the Company determines that it is more likely than not that it will be required to sell an impaired investment before its anticipated recovery, the impairment is considered to be other-than-temporary.
	The Company further evaluates whether or not all assets in the trusts have other-than-temporary impairments based upon a number of criteria including the severity of the impairment, length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer.
	If an impairment is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair value.
	For assets held in the perpetual care trusts, any reduction in the cost basis due to an other-than-temporary impairment is offset with an equal and opposite reduction in the perpetual care trust corpus and has no impact on earnings.
	For assets held in the merchandise trusts, any reduction in the cost basis due to an other-than-temporary impairment is recorded in deferred revenue.
	The trust footnotes (Notes 5 and 6) disclose the adjusted cost basis of the assets in both the merchandise and perpetual care trusts. This adjusted cost basis includes any adjustments to the original cost basis due to other-than-temporary impairments.
Goodwill	Goodwill
	Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired. The Company tests goodwill for impairment using a two-step test. In the first step of the test, the Company compares the fair value of the reporting unit to its carrying amount, including goodwill. The Company determines the fair value of each reporting unit using the income approach. The Company does not record an impairment of goodwill in instances where the fair value of a reporting unit exceeds its carrying amount. If the aggregate fair value of a reporting unit is less than the related carrying amount, the Company proceeds to the second step of the test in which it determines and records an impairment loss in an amount equal to the excess of the carrying amount of goodwill over the implied fair value. The goodwill impairment test is performed annually or more frequently if events or circumstances indicate that impairment may exist.
Deferred Cemetery Revenues, Net	Deferred Cemetery Revenues, Net
	Revenues from the sale of services and merchandise, as well as any investment income from the merchandise trust is deferred until such time that the services are performed or the merchandise is delivered.
	In addition to amounts deferred on new contracts, and investment income and unrealized gains on our merchandise trust, deferred cemetery revenues, net, includes deferred revenues from pre-need sales that were entered into by entities prior to the acquisition of those entities by the Company, including entities that were acquired by Cornerstone Family Services, Inc. upon its formation in 1999. The Company provides for a reasonable profit margin for these deferred revenues (deferred margin) to account for the future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. Deferred margin amounts are deferred until the merchandise is delivered or services are performed.
Income Taxes	Income Taxes
	The Company’s subsidiaries are subject to both federal and state income taxes. The Company records deferred tax assets and deferred tax liabilities to recognize temporary differences between the bases of assets and liabilities in its tax and GAAP balance sheets and for federal and state net operating loss carryforwards and alternative minimum tax credits. The Company records a valuation allowance against its deferred tax assets if it deems that it is more likely than not that some portion or all of the recorded deferred tax assets will not be realizable in future periods.
Net Income per Unit	Net Income per Unit
	Basic net income per unit is determined by dividing net income, after deducting the amount of net income allocated to the general partner interest from its issuance date of September 20, 2004, by the weighted average number of units outstanding during the period. Diluted net income per unit is calculated in the same manner as basic net income per unit, except that the weighted average number of outstanding units is increased to include the dilutive effect of outstanding unit options and phantom unit awards. All outstanding unit appreciation rights (see Note 11) that would have a dilutive effect were assumed to be exercised and converted to common units using the average fair market value of a common unit for the period presented. Also, the average phantom units outstanding during the period were assumed to be converted to common units for the period presented. The diluted weighted average number of limited partners’ units outstanding presented on the consolidated statement of operations does not include 164,709 units, 297,078 units and 253,384 units for the years ended December 31, 2014, 2013 and 2012, respectively, as their effects would be anti-dilutive.
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 potential impact of this update on its financial statements.
	In the first quarter of 2015, the Financial Accounting Standards Board issued Update No. 2015-02, “Consolidation (Topic 810)” (“ASU 2015-02”), which amends previous consolidation analysis guidance. ASU 2015-02 requires companies to consider revised consolidation criteria regarding limited partnerships and similar legal entities. The amendments are effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. Early application is permitted. The Company is currently in the process of evaluating the impact of this update, which is not expected to have a significant impact on its financial position, results of operations, or cash flows.
Use of Estimates	Use of Estimates
	Preparation of these consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenue and expense during the reporting periods. As a result, actual results could differ from those estimates. The most significant estimates in the consolidated financial statements are the valuation of assets in the merchandise trusts and perpetual care trusts, allowance for cancellations, unit-based compensation, merchandise liability, deferred sales revenue, deferred margin, deferred merchandise trust investment earnings, deferred obtaining costs, 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 consolidated balance sheet.
Cemetery
Cemetery Property	Cemetery Property
	Cemetery property consists of developed and undeveloped cemetery property, constructed mausoleum crypts and lawn crypts and other cemetery property. Cemetery property is valued at cost, which is not in excess of market value.
Sales of Merchandise and Services	Sales of Cemetery Merchandise and Services
	The Company sells its merchandise and services on both a pre-need and at-need basis. Sales of at-need cemetery services and merchandise are recognized as revenue when the service is performed or merchandise is delivered.
	Pre-need sales are usually made on an installment contract basis. Contracts are usually for a period not to exceed 60 months with payments of principal and interest required. For those contracts that do not bear a market rate of interest, the Company imputes such interest based upon the prime rate plus 150 basis points, which resulted in a rate of 4.75% for contracts entered into during the years ended December 31, 2014, 2013 and 2012, in order to segregate the principal and interest component of the total contract value.
	At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid, net of an estimated allowance for customer cancellations. The revenue from both the sales and interest component is deferred. Interest revenue is recognized utilizing the effective interest method. Sales revenue is recognized in accordance with the rules discussed below.
	The allowance for customer cancellations is established based on management’s estimates of expected cancellations and historical experiences and is currently averaging approximately 10% of total contract values. Future cancellation rates may differ from this current estimate. Management will continue to evaluate cancellation rates and will make changes to the estimate should the need arise. Actual cancellations did not vary significantly from the estimates of expected cancellations at December 31, 2014 and December 31, 2013, respectively.
	Revenue recognition related to sales of cemetery merchandise and services is governed by Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition in Financial Statements (“SAB No. 104”), and the retail land sales provisions of ASC 976. Per this guidance, revenue from the sale of burial lots and constructed mausoleum crypts is deferred until such time that 10% of the sales price has been collected, at which time it is fully earned; revenues from the sale of unconstructed mausoleums are recognized using the percentage-of-completion method of accounting while revenues from merchandise and services are recognized once such merchandise is delivered (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to us) or services are performed.
	In order to appropriately match revenue and expenses, the Company defers certain pre-need cemetery and prearranged funeral direct obtaining costs that vary with and are primarily related to the acquisition of new pre-need cemetery and prearranged funeral business. Such costs are accounted for under the provisions of ASC 944, and are expensed as revenues are recognized.
	The Company records a merchandise liability equal to the estimated cost to provide services and purchase merchandise for all outstanding and unfulfilled pre-need contracts. The merchandise liability is established and recorded at the time of the sale but is not recognized as an expense until such time that the associated revenue for the underlying contract is also recognized. The merchandise liability is established based on actual costs incurred or an estimate of future costs, which may include a provision for inflation. The merchandise liability is reduced when services are performed or when payment for merchandise is made by the Company and title is transferred to the customer.
Funeral Home
Sales of Merchandise and Services	Sales of Funeral Home Services
	Revenue from funeral home services is recognized as services are performed and merchandise is delivered.
	Pursuant to state law, a portion of proceeds received from pre-need funeral service contracts is put into trust while amounts used to defray the initial administrative costs are not. All investment earnings generated by the assets in the trust (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed. The balance of the amounts in these trusts is included within the merchandise trusts above.
Perpetual care trusts
Trusts	Perpetual Care Trusts
	Pursuant to state law, a portion of the proceeds from the sale of cemetery property is required to be paid into perpetual care trusts. The perpetual care trust principal does not belong to the Company and must remain in this trust into perpetuity while interest and dividends may be released and used to defray cemetery maintenance costs, which are expensed as incurred. The Company consolidates the trust into the Company’s financial statements in accordance with ASC 810-10-15 (13 through 22) because the trust is considered a variable interest entity for which the Company is the primary beneficiary. Earnings from the perpetual care trusts are recognized in current cemetery revenues (see Note 6).
Merchandise Trusts
Trusts	Merchandise Trusts
	Pursuant to state law, a portion of the proceeds from pre-need sales of merchandise and services is put into trust (the “merchandise trust”) until such time that the Company meets the requirements for releasing trust principal, which is generally delivery of merchandise or performance of services. All investment earnings generated by the assets in the merchandise trusts (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed (see Note 5).

NATURE_OF_OPERATIONS_BASIS_OF_2

NATURE OF OPERATIONS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2014
Estimated Useful Lives	Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives as follows:
	Buildings and improvements	10 to 40 years
	Furniture and equipment	3 to 10 years
	Leasehold improvements	over the shorter of the term of
		the lease or the life of the asset

LONGTERM_ACCOUNTS_RECEIVABLE_N1

LONG-TERM ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	12 Months Ended
	Dec. 31, 2014
Long-Term Accounts Receivable, Net	Long-term accounts receivable, net, consisted of the following:
		As of December 31,
		2014			2013
		(in thousands)
	Customer receivables	$	194,537		$	174,062
	Unearned finance income		(20,360	)		(20,005	)
	Allowance for contract cancellations		(22,138	)		(20,275	)
			152,039			133,782
	Less: current portion—net of allowance		62,503			55,415
	Long-term portion—net of allowance	$	89,536		$	78,367
Activity in Allowance for Contract Cancellations	Activity in the allowance for contract cancellations is as follows:
		For the Year Ended December 31,
		2014			2013			2012
		(in thousands)
	Balance—Beginning of period	$	20,275		$	17,933		$	17,582
	Provision for cancellations		20,870			20,069			16,768
	Charge-offs—net		(19,007	)		(17,727	)		(16,417	)
	Balance—End of period	$	22,138		$	20,275		$	17,933

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2014
Property and Equipment	Major classes of property and equipment follow:
		As of December 31,
		2014			2013
		(in thousands)
	Building and improvements	$	108,178		$	91,575
	Furniture and equipment		49,290			44,828
			157,468			136,403
	Less: accumulated depreciation		(57,077	)		(51,396	)
	Property and equipment—net	$	100,391		$	85,007
Cemetery property
Property and Equipment	Cemetery property consists of the following:
		As of December 31,
		2014			2013
		(in thousands)
	Developed land	$	79,058		$	72,458
	Undeveloped land		172,238			163,997
	Mausoleum crypts and lawn crypts		78,524			70,216
	Other land		10,028			9,798
	Total	$	339,848		$	316,469

MERCHANDISE_TRUSTS_Tables

MERCHANDISE TRUSTS (Tables) (Variable Interest Entity, Primary Beneficiary)	12 Months Ended
	Dec. 31, 2014
Merchandise Trusts
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the merchandise trusts at December 31, 2014 and December 31, 2013 were as follows:
	As of December 31, 2014	Cost		Gross			Gross			Fair
				Unrealized			Unrealized			Value
				Gains			Losses
		(in thousands)
	Short-term investments	$	52,521	$	—		$	—		$	52,521
	Fixed maturities:
	U.S. State and local government agency		270		—			(1	)		269
	Corporate debt securities		9,400		23			(447	)		8,976
	Other debt securities		7,157		—			(18	)		7,139
	Total fixed maturities		16,827		23			(466	)		16,384
	Mutual funds—debt securities		150,477		869			(8,666	)		142,680
	Mutual funds—equity securities		167,353		12,568			(463	)		179,458
	Equity securities		81,639		4,167			(5,507	)		80,299
	Other invested assets		5,400		—			(241	)		5,159
	Total managed investments	$	474,217	$	17,627		$	(15,343	)	$	476,501
	West Virginia Trust Receivable		8,319		—			—			8,319
	Total	$	482,536	$	17,627		$	(15,343	)	$	484,820
	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 December 31, 2014 and December 31, 2013 are presented below:
	As of December 31, 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	$	—	$	71		$	161		$	37
	Corporate debt securities		1		5,339			3,636			—
	Other debt securities		891		6,248			—			—
	Total fixed maturities	$	892	$	11,658		$	3,797		$	37
	As of December 31, 2013	Less than		1 year through			6 years through			More than
		1 year		5 years			10 years			10 years
		(in thousands)
	Corporate debt securities	$	—	$	4,332		$	4,839		$	—
	Other debt securities		2,150		5,174			—			—
	Total fixed maturities	$	2,150	$	9,506		$	4,839		$	—
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at December 31, 2014 and December 31, 2013 is presented below:
		Less than 12 months					12 Months or more					Total						Number of
																		Securities in
	As of December 31, 2014	Fair		Unrealized			Fair			Unrealized		Fair			Unrealized			Loss Position
		Value		Losses			Value			Losses		Value			Losses
		(in thousands, except number of securities data)
	Fixed maturities:
	U.S. State and local government agency	$	143	$	1		$	—		$	—	$	143		$	1			3
	Corporate debt securities		5,905		342			1,506			105		7,411			447			58
	Other debt securities		2,370		8			4,769			10		7,139			18			13
	Total fixed maturities		8,418		351			6,275			115		14,693			466			74
	Mutual funds—debt securities		32,072		1,039			95,629			7,627		127,701			8,666			34
	Mutual funds—equity securities		4,147		463			—			—		4,147			463			2
	Equity securities		44,563		4,641			3,909			866		48,472			5,507			60
	Other invested assets		—		—			4,881			241		4,881			241			1
	Total	$	89,200	$	6,494		$	110,694		$	8,849	$	199,894		$	15,343			171
		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 years ended December 31, 2014 and December 31, 2013 is presented below:
	Year ended December 31, 2014
	Fair	Contribution		Distributions			Interest/			Capital		Realized			Taxes			Fees			Unrealized			Fair
	Value at						Dividends			Gain		Gain/									Change in			Value at
	12/31/13									Distributions		Loss									Fair Value			12/31/14
	(in thousands)
	$431,556		87,271		(57,788	)		21,827			1,242		14,857			(2,543	)		(2,890	)		(8,712	)	$	484,820
	Year ended December 31, 2013
	Fair	Contributions		Distributions			Interest/			Capital		Realized			Taxes			Fees			Unrealized			Fair
	Value at						Dividends			Gain		Gain/									Change in			Value at
	12/31/12									Distributions		Loss									Fair Value			12/31/13
	(in thousands)
	$375,973		68,305		(55,891	)		18,176			—		19,502			(2,986	)		(2,887	)		10,396		$	431,556
Perpetual care trusts
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the perpetual care trusts at December 31, 2014 and December 31, 2013 were as follows:
	As of December 31, 2014	Cost		Gross			Gross			Fair
				Unrealized			Unrealized			Value
				Gains			Losses
		(in thousands)
	Short-term investments	$	26,644	$	—		$	—		$	26,644
	Fixed maturities:
	U.S. Government and federal agency		100		16			—			116
	U.S. State and local government agency		78		1			—			79
	Corporate debt securities		24,275		104			(913	)		23,466
	Other debt securities		371		—			—			371
	Total fixed maturities		24,824		121			(913	)		24,032
	Mutual funds—debt securities		128,735		379			(5,220	)		123,894
	Mutual funds—equity securities		103,701		23,003			(1,268	)		125,436
	Equity securities		30,617		14,704			(247	)		45,074
	Other invested assets		25		—			—			25
	Total	$	314,546	$	38,207		$	(7,648	)	$	345,105
	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 December 31, 2014 and December 31, 2013 were as follows:
	As of December 31, 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	$	—	$	116		$	—		$	—
	U.S. State and local government agency		79		—			—			—
	Corporate debt securities		627		14,548			8,258			33
	Other debt securities		371		—			—			—
	Total fixed maturities	$	1,077	$	14,664		$	8,258		$	33
	As of December 31, 2013	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	$	253	$	119		$	—		$	—
	Corporate debt securities		115		11,943			12,451			1
	Other debt securities		371		—			—			—
	Total fixed maturities	$	739	$	12,062		$	12,451		$	1
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in fixed maturities and equity securities at December 31, 2014 and December 31, 2013 is presented below:
		Less than 12 months					12 Months or more					Total						Number of
																		Securities in
	As of December 31, 2014	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	$	14,434	$	798		$	2,519		$	115	$	16,953		$	913			83
	Total fixed maturities		14,434		798			2,519			115		16,953			913			83
	Mutual funds—debt securities		30,345		768			86,814			4,452		117,159			5,220			31
	Mutual funds—equity securities		13,035		1,268			—			—		13,035			1,268			5
	Equity securities		3,866		245			620			2		4,486			247			29
	Total	$	61,680	$	3,079		$	89,953		$	4,569	$	151,633		$	7,648			148
		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 years ended December 31, 2014 and 2013 is presented below:
	Year ended December 31, 2014
	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			12/31/14
	(in thousands)
	$311,771		34,332		(14,308	)		15,044			125		(164	)		(654	)		(2,054	)		1,013		$	345,105
	Year ended December 31, 2013
	Fair	Contributions		Distributions			Interest/			Capital		Realized			Taxes			Fees			Unrealized			Fair
	Value at						Dividends			Gain		Gain/									Change in			Value at
	12/31/12									Distributions		Loss									Fair Value			12/31/13
	(in thousands)
	$282,313		11,000		(13,176	)		15,699			—		4,725			(739	)		(2,230	)		14,179		$	311,771

GOODWILL_AND_INTANGIBLE_ASSETS1

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2014
Goodwill by Reportable Segment	A rollforward of goodwill by reportable segment is as follows:
		Cemeteries							Funeral		Total
		Southeast		Northeast			West		Homes
		(in thousands)
	Balance as of January 1, 2013	$	6,174	$	—		$	11,948	$	24,270	$	42,392
	Goodwill acquired from acquisitions during 2013		—		—			—		6,345		6,345
	Balance as of December 31, 2013		6,174		—			11,948		30,615		48,737
	Goodwill acquired from acquisitions during 2014		2,776		3,288			—		4,035		10,099
	Balance as of December 31, 2014	$	8,950	$	3,288		$	11,948	$	34,650	$	58,836
Major Classes of Intangible Assets	All of the intangible assets are amortized as a component of depreciation and amortization in the consolidated statement of operations. The major classes of intangible assets are as follows:
		As of							As of
		December 31, 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	$	(581	)	$	59,177	$	—	$	—		$	—
	Underlying contract value		6,239		(858	)		5,381		6,239		(702	)		5,537
	Non-compete agreements		5,250		(2,126	)		3,124		7,950		(4,003	)		3,947
	Other intangible assets		1,439		(131	)		1,308		269		(98	)		171
	Total intangible assets	$	72,686	$	(3,696	)	$	68,990	$	14,458	$	(4,803	)	$	9,655
Estimated Amortization Expense Related to Intangible Assets with Definite Lives	Compared to $2.1 million for the year ended December 31, 2014, amortization expense related to intangible assets with definite lives is estimated to be the following for each of the next five years:
	For the Year Ending	Amortization
	December 31,	Expense
		(in thousands)
	2015	$	2,170
	2016		2,099
	2017		1,875
	2018		1,626
	2019	$	1,359

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2014
Outstanding Debt	The Company had the following outstanding debt:
		As of December 31,
		2014			2013
		(in thousands)
	7.875% Senior Notes, due June 2021	$	175,000		$	175,000
	Credit Facility, due December 2019:
	Working Capital Draws		85,902			114,002
	Acquisition Draws		25,000			—
	Notes payable—acquisition debt		861			1,571
	Notes payable—acquisition non-competes		2,765			3,945
	Insurance and vehicle financing		1,632			1,529
	Total		291,160			296,047
	Less current portion		2,251			2,916
	Less unamortized bond and note payable discounts		3,531			4,115
	Long-term portion	$	285,378		$	289,016
Redemption Price Expressed as Percentage of Principal Amount	At any time on or after June 1, 2016, the Issuers, at their option, may redeem the Senior Notes, in whole or in part, at the redemption prices (expressed as percentages of the principal amount) set forth below, together with accrued and unpaid interest, if any, to the redemption date, if redeemed during the 12-month period beginning June 1 of the years indicated:
	Year	Percentage
	2016		105.906	%
	2017		103.938	%
	2018		101.969	%
	2019 and thereafter		100	%

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Components of Income Tax Provision Benefit Applicable to Continuing Operations for Federal and State Taxes	Components of the income tax expense (benefit) applicable to continuing operations for federal, state and foreign taxes are as follows:
		Years ended December 31,
		2014			2013			2012
		(in thousands)
	Current provision:
	State	$	869		$	685		$	616
	Federal		—			—			(8	)
	Foreign		302			(125	)		—
	Total		1,171			560			608
	Deferred provision:
	State		313			292			(196	)
	Federal		2,429			(3,156	)		(2,202	)
	Total		2,742			(2,864	)		(2,398	)
	Total income tax expense (benefit)	$	3,913		$	(2,304	)	$	(1,790	)
Summary of Difference Between Statutory Federal Income Tax and Effective Income Tax	The difference between the statutory federal income tax and the Company’s effective income tax is summarized as follows:
		Years ended December 31,
		2014			2013			2012
		(in thousands)
	Computed tax provision (benefit) at the applicable statutory tax rate	$	(2,401	)	$	(7,468	)	$	(1,681	)
	State and local taxes net of federal income tax benefit		1,069			464			400
	Tax exempt (income) loss		1,031			1,542			697
	Change in valuation allowance		10,855			9,203			3,857
	Partnership earnings not subject to tax		(6,628	)		(2,540	)		(5,088	)
	Permanent differences		(62	)		(3,337	)		25
	Other		49			(168	)		—
	Income tax expense (benefit)	$	3,913		$	(2,304	)	$	(1,790	)
Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities result from the following:
		As of December 31,
		2014			2013
		(in thousands)
	Deferred tax assets:
	Prepaid expenses	$	5,373		$	4,452
	State net operating loss		13,015			11,483
	Federal net operating loss		78,084			68,008
	Alternative minimum tax credit		82			77
	Unrealized losses (gains)		(913	)		(4,398	)
	Valuation allowance		(57,148	)		(43,027	)
	Total deferred tax assets		38,493			36,595
	Deferred tax liabilities:
	Property, plant and equipment		8,058			5,565
	Deferred revenue related to future revenues and accounts receivable		39,164			34,100
	Deferred revenue related to cemetery property		8,939			9,295
	Total deferred tax liabilities		56,161			48,960
	Net deferred tax liabilities	$	17,668		$	12,365

DEFERRED_CEMETERY_REVENUESNET_1

DEFERRED CEMETERY REVENUES-NET / DEFERRED SELLING AND OBTAINING COSTS (Tables)	12 Months Ended
	Dec. 31, 2014
Deferred Cemetery Revenues, Net	At December 31, 2014 and 2013, deferred cemetery revenues, net, consisted of the following:
		As of December 31,
		2014			2013
		(in thousands)
	Deferred cemetery revenue	$	456,632		$	403,250
	Deferred merchandise trust revenue		104,717			88,730
	Deferred merchandise trust unrealized gains (losses)		2,284			10,996
	Deferred pre-acquisition margin		140,378			131,274
	Deferred cost of goods sold		(60,603	)		(54,257	)
	Deferred cemetery revenues, net	$	643,408		$	579,993
	Deferred selling and obtaining costs	$	97,795		$	87,998

LONGTERM_INCENTIVE_AND_RETIREM1

LONG-TERM INCENTIVE AND RETIREMENT PLANS (Tables)	12 Months Ended
	Dec. 31, 2014
Long-Term Incentive Plan Activity	The table below reflects the LTIP Phantom Unit Award activity for the years ended December 31, 2014, 2013 and 2012, respectively:
			Years ended December 31,
			2014			2013			2012
	Outstanding, beginning of period			162,103			143,213			84,377
	Granted (1)			25,192			18,890			58,836
	Matured			15,984			—			—
	Forfeited			—			—			—
	Outstanding, end of period			171,311			162,103			143,213
	Director Phantom Units (2)			100,945			98,195			71,767
	Executive Phantom Units (2)			70,366			63,908			71,446
		-1	The weighted-average price for unit awards on the date of grant was $25.02, $25.29, and $23.84 for the years ended December 31, 2014, 2013 and 2012, respectively.
		-2	The phantom units of one of the Executives that retired from the Company and simultaneously became the Vice Chairman of the General Partner’s Board of Directors are presented as Director Phantom Units in 2013 and 2014, whereas they were previously presented as Executive Phantom Units. This individual owned approximately 16,586, 14,514 and 13,223 of the Phantom Units outstanding at December 31, 2014, 2013 and 2012, respectively.
Weighted-Average Values and Assumptions Used to Estimate Fair Value of Unit Appreciation Rights	The fair values of UARs granted under the 2012-2014 UAR Agreements were estimated on the date of grant using the Black-Scholes-Merton option-pricing model. A summary of the grants and the weighted-average values and assumptions used in the valuation are presented below:
			2014 UAR			2013 UAR			2012 UAR
			Agreements			Agreements			Agreements
	Expected dividend yield			9.95	%		9.14	%		9.6	%
	Risk-free interest rate			1.06	%		0.63	%		0.63	%
	Expected volatility			27.13	%		28.57	%		42.6	%
	Expected life (in years)			3.52			3.52			3.52
	Total UARs granted			15,000			52,500			80,500
	Total UARs outstanding at 12/31/2014			15,000			52,500			55,500
	Fair value per UAR granted		$	1.6		$	2.09		$	3.7
	Exercise price		$	24.11		$	26.17		$	24.36
Unit Appreciation Right Activity	A summary of UAR activity for the years ended December 31, 2014, 2013 and 2012 follows:
			Years ended December 31,
			2014			2013			2012
	Outstanding, beginning of period			673,716			774,598			759,857
	Granted			15,000			52,500			80,500
	Exercised			(554,466	)		(133,110	)		(65,759	)
	Forfeited			(11,250	)		(20,272	)		—
	Outstanding, end of period			123,000			673,716			774,598
	Exercisable, end of period			57,090			594,248			514,993

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2014
Operating Leases Future Payments	At December 31, 2014, the operating leases will result in future payments in the following approximate amounts from January 1, 2015 and beyond:
		(in thousands)
	2015	$	2,392
	2016		2,178
	2017		2,041
	2018		1,763
	2019		1,602
	Thereafter		1,559
	Total	$	11,535

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2014
Fixed Rent for Cemeteries	(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
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 noted above had been consummated at the beginning of the comparable prior annual reporting periods, on a pro forma basis, for the years ended December 31, 2014, 2013 and 2012, consolidated revenues, consolidated net loss and net loss per limited partner unit (basic and diluted) would have been as follows:
		As of December 31,
		2014			2013			2012
		(in thousands)
	Revenue	$	302,545		$	281,613		$	252,270
	Net loss		(10,166	)		(18,686	)		(994	)
	Net loss per limited partner unit (basic and diluted)	$	(.35	)	$	(.70	)	$	(.05	)
First Quarter 2012 Acquisition
Fair Values of Net Assets Acquired	The table below reflects the Company’s final assessment of the fair value of net assets acquired, the elimination of debt and other assets, and the purchase price, which results in the recognition of goodwill recorded in the Company’s Cemetery Operations—Southeast segment.
		Final
		Assessment
		(in thousands)
	Net assets acquired:
	Accounts receivable	$	66
	Cemetery property		3,001
	Property and equipment		102
	Total net assets acquired		3,169
	Assets and liabilities divested:
	Note payable to Kingwood		519
	Intangible asset representing underlying contract value		(2,236	)
	Fair value of net assets acquired and divested		1,452
	Consideration paid		1,652
	Goodwill from purchase	$	200
First Quarter 2014 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	$	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 and revised assessment of the fair value of net assets acquired and the resulting goodwill from purchase. These amounts were retrospectively adjusted in the fourth quarter of 2014 as the Company obtained additional information related to this acquisition. These amounts may be retrospectively adjusted as additional information is received. The Company acquired goodwill of $2.8 million, $3.3 million and $2.4 million in the Company’s Cemetery Operations—Southeast, Cemetery Operations—Northeast and Funeral Homes operating segments, respectively.
		Preliminary			Adjustments			Revised
		Assessment						Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	6,191		$	(3	)	$	6,188
	Cemetery property		26,033			(4	)		26,029
	Property and equipment		15,782			(6	)		15,776
	Merchandise trusts, restricted, at fair value		29,512			2,022			31,534
	Perpetual care trusts, restricted, at fair value		15,350			1,563			16,913
	Intangible assets		—			1,170			1,170
	Other assets		1,408			(1,230	)		178
	Total assets		94,276			3,512			97,788
	Liabilities:
	Deferred margin		11,233			2,337			13,570
	Merchandise liabilities		20,918			(1,013	)		19,905
	Deferred tax liability		1,315			695			2,010
	Perpetual care trust corpus		15,350			1,563			16,913
	Other liabilities		51			12			63
	Total liabilities		48,867			3,594			52,461
	Fair value of net assets acquired		45,409			(82	)		45,327
	Consideration paid		53,800			—			53,800
	Goodwill from purchase	$	8,391		$	82		$	8,473
Fourth 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 Funeral Homes operating segment.
		Preliminary
		Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	57
	Property and equipment		53
	Merchandise trusts, restricted, at fair value		78
	Non-compete agreement		520
	Deferred tax assets		87
	Other assets		22
	Total assets		817
	Liabilities:
	Deferred margin		11
	Merchandise liabilities		51
	Total liabilities		62
	Fair value of net assets acquired		755
	Consideration paid—cash		2,381
	Goodwill from purchase	$	1,626
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			Adjustments			Final
		Assessment						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
Twenty Twelve Acquisitions
Fair Values of Net Assets Acquired	The table below reflects the Company’s final assessment of the fair value of net assets acquired, the purchase price and the resulting gain (goodwill) from these acquisitions.
		2012
		2nd Quarter			2nd Quarter			3rd Quarter			3rd Quarter		4th Quarter
		Bronswood			Lodi			Farnstrom			Lohman		Harden
		Final Assessment
		(in thousands)
	Assets:
	Accounts receivable	$	72		$	—		$	—		$	1,005	$	—
	Cemetery property		842			—			—			6,100		—
	Property and equipment		518			48			1,296			5,864		952
	Merchandise trusts, restricted, at fair value		—			105			—			11,884		—
	Perpetual care trusts, restricted, at fair value		2,780			—			—			2,232		—
	Other assets		—			—			—			122		—
	Underlying lease value		—			64			—			—		—
	Non-compete agreements		12			40			170			1,777		204
	Total assets		4,224			257			1,466			28,984		1,156
	Liabilities:
	Deferred margin		—			—			—			3,746		—
	Merchandise liabilities		—			105			—			3,458		—
	Deferred tax liability		374			—			—			—		—
	Perpetual care trust corpus		2,780			—			—			2,232		—
	Other liabilities		24			—			—			—		—
	Total liabilities		3,178			105			—			9,436		—
	Fair value of net assets acquired		1,046			152			1,466			19,548		1,156
	Consideration paid—cash		924			850			2,300			20,000		2,250
	Consideration paid—units		—			350			—			3,500		650
	Fair value of debt assumed for non-compete agreements		—			544			274			1,230		421
	Total consideration paid		924			1,744			2,574			24,730		3,321
	Gain on bargain purchase		122			—			—			—		—
	Goodwill from purchase	$	—		$	1,592		$	1,108		$	5,182	$	2,165
Third Quarter 2013 Acquisition
Fair Values of Net Assets Acquired	The table below reflects the Company’s 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

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2014
Segment Information	Segment information is as follows:
	As of and for the year ended December 31, 2014:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	95,787	$	44,528	$	47,772	$	—	$	—		$	(41,214	)	$	146,873
	Service and other		42,982		37,688		32,483		—		—			(20,627	)		92,526
	Funeral home		—		—		—		55,751		—			(7,065	)		48,686
	Total revenues		138,769		82,216		80,255		55,751		—			(68,906	)		288,085
	Costs and expenses
	Cost of sales		20,650		9,025		10,167		—		—			(6,190	)		33,652
	Cemetery		28,291		20,464		15,917		—		—			—			64,672
	Selling		31,971		15,363		15,303		—		1,538			(8,898	)		55,277
	General and administrative		17,590		7,696		9,824		—		—			—			35,110
	Corporate overhead		—		—		—		—		32,454			—			32,454
	Depreciation and amortization		2,958		1,806		2,140		3,200		977			—			11,081
	Funeral home		—		—		—		40,696		—			(986	)		39,710
	Acquisition related costs, net of recoveries		—		—		—		—		2,269			—			2,269
	Total costs and expenses		101,460		54,354		53,351		43,896		37,238			(16,074	)		274,225
	Operating profit	$	37,309	$	27,862	$	26,904	$	11,855	$	(37,238	)	$	(52,832	)	$	13,860
	Total assets	$	639,619	$	423,485	$	444,890	$	164,925	$	26,545		$	—		$	1,699,464
	Amortization of cemetery property	$	5,056	$	2,328	$	2,935	$	—	$	—		$	(662	)	$	9,657
	Long lived asset additions	$	30,109	$	73,501	$	4,195	$	10,998	$	681		$	—		$	119,484
	Goodwill	$	8,950	$	3,288	$	11,948	$	34,650	$	—		$	—		$	58,836
	As of and for the year ended December 31, 2013:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	93,085	$	36,537	$	43,426	$	—	$	—		$	(47,996	)	$	125,052
	Service and other		40,961		26,573		35,210		—		—			(26,110	)		76,634
	Funeral home		—		—		—		50,808		—			(5,853	)		44,955
	Total revenues		134,046		63,110		78,636		50,808		—			(79,959	)		246,641
	Costs and expenses
	Cost of sales		19,422		8,144		7,816		—		—			(7,523	)		27,859
	Cemetery		26,495		14,615		16,456		—		—			—			57,566
	Selling		30,760		13,140		13,910		—		972			(10,950	)		47,832
	General and administrative		16,717		6,484		8,672		—		—			—			31,873
	Corporate overhead		—		—		—		—		28,875			—			28,875
	Depreciation and amortization		2,332		900		2,104		3,036		1,176			—			9,548
	Funeral home		—		—		—		36,319		—			(665	)		35,654
	Acquisition related costs, net of recoveries		—		—		—		—		1,051			—			1,051
	Total costs and expenses		95,726		43,283		48,958		39,355		32,074			(19,138	)		240,258
	Operating profit	$	38,320	$	19,827	$	29,678	$	11,453	$	(32,074	)	$	(60,821	)	$	6,383
	Total assets	$	567,999	$	312,492	$	429,799	$	135,232	$	28,821		$	—		$	1,474,343
	Amortization of cemetery property	$	4,234	$	2,483	$	1,202	$	—	$	—		$	(572	)	$	7,347
	Long lived asset additions	$	9,418	$	2,121	$	3,767	$	9,637	$	1,471		$	—		$	26,414
	Goodwill	$	6,174	$	—	$	11,948	$	30,615	$	—		$	—		$	48,737
	As of and for the year ended December 31, 2012:
		Cemeteries						Funeral
		Southeast		Northeast		West		Homes		Corporate			Adjustment			Total
		(in thousands)
	Revenues
	Sales	$	91,682	$	34,807	$	39,590	$	—	$	—		$	(36,096	)	$	129,983
	Service and other		37,530		25,550		29,176		—		—			(15,312	)		76,944
	Funeral home		—		—		—		37,988		—			(2,309	)		35,679
	Total revenues		129,212		60,357		68,766		37,988		—			(53,717	)		242,606
	Costs and expenses
	Cost of sales		19,358		7,704		6,745		—		—			(5,706	)		28,101
	Cemetery		25,479		13,693		16,238		—		—			—			55,410
	Selling		29,032		12,251		12,490		—		868			(7,763	)		46,878
	General and administrative		15,206		6,072		7,648		—		2			—			28,928
	Corporate overhead		—		—		—		—		28,169			—			28,169
Depreciation and amortization		2,164		900		2,316		2,509		1,542			—			9,431
Funeral home		—		—		—		28,977		—			(252	)		28,725
Acquisition related costs, net of recoveries		—		—		—		—		3,123			—			3,123
Total costs and expenses		91,239		40,620		45,437		31,486		33,704			(13,721	)		228,765
Operating profit	$	37,973	$	19,737	$	23,329	$	6,502	$	(33,704	)	$	(39,996	)	$	13,841
Total assets	$	519,918	$	299,166	$	394,685	$	107,059	$	22,897		$	—		$	1,343,725
Amortization of cemetery property	$	4,346	$	2,394	$	1,048	$	—	$	—		$	92		$	7,880
Long lived asset additions	$	12,832	$	3,594	$	4,757	$	9,415	$	849		$	—		$	31,447
Goodwill	$	6,174	$	—	$	11,948	$	24,270	$	—		$	—		$	42,392

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
Assets and Liabilities Measured at Fair Value	The following table displays the Company’s assets measured at fair value as of December 31, 2014 and December 31, 2013.
	As of December 31, 2014
	Merchandise Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	52,521	$	—	$	52,521
	Fixed maturities:
	U.S. state and local government agency		—		269		269
	Corporate debt securities		—		8,976		8,976
	Other debt securities		—		7,139		7,139
	Total fixed maturity investments		—		16,384		16,384
	Mutual funds—debt securities		142,680		—		142,680
	Mutual funds—equity securities—real estate sector		58,672		—		58,672
	Mutual funds—equity securities—energy sector		7,733		—		7,733
	Mutual funds—equity securities—MLP’s		22,927		—		22,927
	Mutual funds—equity securities—other		90,126		—		90,126
	Equity securities:
	Master limited partnerships		50,091		—		50,091
	Global equity securities		30,208		—		30,208
	Other invested assets		—		5,159		5,159
	Total	$	454,958	$	21,543	$	476,501
	Perpetual Care Trust
		Level 1		Level 2		Total
		(in thousands)
	Assets
	Short-term investments	$	26,644	$	—	$	26,644
	Fixed maturities:
	U.S. government and federal agency		116		—		116
	U.S. state and local government agency		—		79		79
	Corporate debt securities		—		23,466		23,466
	Other debt securities		—		371		371
	Total fixed maturity investments		116		23,916		24,032
	Mutual funds—debt securities		123,894		—		123,894
	Mutual funds—equity securities—real estate sector		41,753		—		41,753
	Mutual funds—equity securities—energy sector		14,829		—		14,829
	Mutual funds—equity securities—MLP’s		43,596		—		43,596
	Mutual funds—equity securities—other		25,258		—		25,258
	Equity securities:
	Master limited partnerships		43,207		—		43,207
	Global equity securities		1,867		—		1,867
	Other invested assets		—		25		25
	Total	$	321,164	$	23,941	$	345,105
	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

QUARTERLY_RESULTS_OF_OPERATION1

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information	The following summarizes certain quarterly results of operations:
		Three months ended
	2014	March 31			June 30			September 30			December 31
		(in thousands, except unit data)
	Revenues	$	64,387		$	71,533		$	78,174		$	73,991
	Net income (loss)		409			(118	)		(3,268	)		(7,796	)
	General partner’s interest in net income (loss) for the period		4			(9	)		(44	)		(106	)
	Limited partners’ interest in net income (loss) for the period		405			(109	)		(3,224	)		(7,690	)
	Net income (loss) per limited partner unit:
	Basic and diluted	$	0.02		$	—		$	(0.11	)	$	(0.26	)
		Three months ended
	2013	March 31			June 30			September 30			December 31
		(in thousands, except unit data)
	Revenues	$	59,612		$	62,422		$	61,539		$	63,068
	Net loss		(2,200	)		(11,809	)		(1,484	)		(3,539	)
	General partner’s interest in net loss for the period		(40	)		(218	)		(26	)		(66	)
	Limited partners’ interest in net loss for the period		(2,160	)		(11,591	)		(1,458	)		(3,473	)
	Net loss per limited partner unit:
	Basic and diluted	$	(0.11	)	$	(0.54	)	$	(0.07	)	$	(0.16	)

PARTNERS_CAPITAL_Tables

PARTNERS' CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2014
Activity Relating to Number of Common Units Outstanding	The table below reflects the activity relating to the number of common units outstanding for the years ended December 31, 2014, 2013 and 2012, respectively:
		Years ended December 31,
		2014		2013		2012
	Outstanding, beginning of period		21,377,102		19,568,448		19,368,261
	Public offerings		5,290,000		1,610,000		—
	Issuance of common units		2,255,947		—		—
	Unit distributions		111,740		—		—
	Issuances related to acquisitions and related agreements		—		164,558		180,735
	Unit-based compensation		168,806		34,096		19,452
	Outstanding, end of period		29,203,595		21,377,102		19,568,448

Recovered_Sheet1

Nature of Operations Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Total revenues derived from the cemeteries under long-term management or operating contracts	$73,991,000	$78,174,000	$71,533,000	$64,387,000	$63,068,000	$61,539,000	$62,422,000	$59,612,000	$288,085,000	$246,641,000	$242,606,000
Inventories	5,600,000				5,400,000				5,600,000	5,400,000
Loss on impairment of long-lived assets	400,000								440,000	0	0
Pre-need sales, installment contract period									60 months
Pre-need sales, prime rate plus base points									1.50%
Pre-need sales, interest rate									4.75%	4.75%	4.75%
Sales of cemetery, average cancellation percentage	10.00%								10.00%
Units excluded from the calculation of diluted weighted average number of limited partners' units, because of their anti-dilutive effect									164,709	297,078	253,384
Maximum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Liquid investments purchased with an original maturity									3 months
Pre-need sales, installment contract period									60 months
US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	303								303
Number of states	27								27
US and Puerto Rico | Funeral Home
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	98								98
Number of states	19								19
Managed Properties | Cemetery property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	31								31
Total revenues derived from the cemeteries under long-term management or operating contracts									$42,500,000	$33,200,000	$39,200,000
Managed Properties | Consolidated Properties | Cemetery property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	16								16
Managed Properties | Unconsolidated Properties | Cemetery property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	15								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								13
Managed Properties | US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	31								31
Wholly Owned Properties | US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations	272								272

Estimated_Useful_Lives_of_Prop

Estimated Useful Lives of Properties and Equipment (Detail)	12 Months Ended
	Dec. 31, 2014
Building and Building Improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Building and Building Improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Furniture and Fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Furniture and Fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Leasehold improvements	over the shorter of the term of the lease or the life of the asset

Recovered_Sheet2

Long-Term Accounts Receivable Net (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]
Customer receivables	$194,537	$174,062
Unearned finance income	-20,360	-20,005
Allowance for contract cancellations	-22,138	-20,275
Accounts Receivable, Net, Total	152,039	133,782
Less: current portion-net of allowance	62,503	55,415
Long-term portion-net of allowance	89,536	78,367
Accounts Receivable, Net	$152,039	$133,782

Activity_in_Allowance_for_Cont

Activity in Allowance for Contract Cancellations (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance-End of period	$22,138	$20,275
Contract Cancellations
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance-Beginning of period	20,275	17,933	17,582
Provision for cancellations	20,870	20,069	16,768
Charge-offs-net	-19,007	-17,727	-16,417
Balance-End of period	$22,138	$20,275	$17,933

Recovered_Sheet3

Long-Term Accounts Receivable Net of Allowance - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Accounts and Other Receivables [Line Items]
Pre-need sales, installment contract period	60 months
Percentage of gross accounts receivable with 90 days past due	11.00%	10.00%
Number of past due dates of 10% of gross accounts receivable	90 days	90 days
Allowance for cancellation as percentage of total contract values	10.00%
Financing Receivable
Accounts and Other Receivables [Line Items]
Number of portfolio segment	1

Cemetery_Property_Detail

Cemetery Property (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	$339,848	$316,469
Developed land
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	79,058	72,458
Undeveloped land
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	172,238	163,997
Mausoleum crypts and lawn crypts
Property, Plant, and Equipment Disclosure [Line Items]
Cemetery property	78,524	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 $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]
Building and improvements	$108,178	$91,575
Furniture and equipment	49,290	44,828
Property, Plant and Equipment, Gross, Total	157,468	136,403
Less: accumulated depreciation	-57,077	-51,396
Property and equipment-net	$100,391	$85,007

Property_and_Equipment_Additio

Property and Equipment - Additional Information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Property, Plant, and Equipment Disclosure [Line Items]
Depreciation expense	$8.90	$7.50	$7.20

Merchandise_Trusts_Additional_

Merchandise Trusts - Additional Information (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
	Securities	Securities
Schedule of Available-for-sale Securities [Line Items]
Trust assets, fair value	$484,820,000	$431,556,000
Number of Securities in Loss Position	171	92
Number of Securities in Loss Position for more than Twelve Months	39	19
Trust assets, cost	482,536,000	420,560,000
Net deposits into the trust	29,500,000	12,400,000
Purchases of securities available for sale included in trust investments	430,500,000	536,200,000
Sales of securities available for sale included in trust investments	440,800,000	540,000,000
Contributions of assets	34,200,000	10,300,000
West Virginia Trust Receivable
Schedule of Available-for-sale Securities [Line Items]
Trust assets, fair value	8,319,000	8,262,000
Trust assets, cost	8,319,000	8,262,000
Determined for Seven securities | Other Than Temporarily Impaired Securities
Schedule of Available-for-sale Securities [Line Items]
Trust assets, fair value		1,600,000
Number of securities resulting impairment		7
Trust assets, cost		2,600,000
Other than temporary impairments loss		1,000,000
Determined for Two securities | Other Than Temporarily Impaired Securities
Schedule of Available-for-sale Securities [Line Items]
Trust assets, fair value	500,000
Number of securities resulting impairment	4
Trust assets, cost	900,000
Other than temporary impairments loss	$400,000

Cost_and_Market_Value_Associat

Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]
Cost	$482,536	$420,560
Gross Unrealized Gains	17,627	22,768
Gross Unrealized Losses	-15,343	-11,772
Fair Value	484,820	431,556
Short-term investments
Schedule of Available-for-sale Securities [Line Items]
Cost	52,521	46,518
Fair Value	52,521	46,518
Fixed maturities
Schedule of Available-for-sale Securities [Line Items]
Cost	16,827	16,441
Gross Unrealized Gains	23	162
Gross Unrealized Losses	-466	-108
Fair Value	16,384	16,495
Fixed maturities | U.S. State and local government agency
Schedule of Available-for-sale Securities [Line Items]
Cost	270
Gross Unrealized Losses	-1
Fair Value	269
Fixed maturities | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	9,400	9,105
Gross Unrealized Gains	23	162
Gross Unrealized Losses	-447	-96
Fair Value	8,976	9,171
Fixed maturities | Other debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	7,157	7,336
Gross Unrealized Losses	-18	-12
Fair Value	7,139	7,324
Mutual funds - debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	150,477	117,761
Gross Unrealized Gains	869	729
Gross Unrealized Losses	-8,666	-7,157
Fair Value	142,680	111,333
Mutual funds - equity securities
Schedule of Available-for-sale Securities [Line Items]
Cost	167,353	144,249
Gross Unrealized Gains	12,568	16,610
Gross Unrealized Losses	-463	-3,329
Fair Value	179,458	157,530
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Cost	81,639	81,520
Gross Unrealized Gains	4,167	5,267
Gross Unrealized Losses	-5,507	-1,092
Fair Value	80,299	85,695
Other invested assets
Schedule of Available-for-sale Securities [Line Items]
Cost	5,400	5,809
Gross Unrealized Losses	-241	-86
Fair Value	5,159	5,723
Total managed investments
Schedule of Available-for-sale Securities [Line Items]
Cost	474,217	412,298
Gross Unrealized Gains	17,627	22,768
Gross Unrealized Losses	-15,343	-11,772
Fair Value	476,501	423,294
West Virginia Trust Receivable
Schedule of Available-for-sale Securities [Line Items]
Cost	8,319	8,262
Fair Value	$8,319	$8,262

Contractual_Maturities_of_Debt

Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, Fixed maturities, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$892	$2,150
1 year through 5 years	11,658	9,506
6 years through 10 years	3,797	4,839
More than 10 years	37
U.S. State and local government agency
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	71
6 years through 10 years	161
More than 10 years	37
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	1
1 year through 5 years	5,339	4,332
6 years through 10 years	3,636	4,839
Other debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	891	2,150
1 year through 5 years	$6,248	$5,174

Aging_of_Unrealized_Losses_on_

Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Merchandise Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Merchandise Trusts, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Securities	Securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$89,200	$152,892
Less than 12 months Unrealized Losses	6,494	10,336
12 Months or more Fair Value	110,694	14,438
12 Months or more Unrealized Losses	8,849	1,436
Total Fair Value	199,894	167,330
Total Unrealized Losses	15,343	11,772
Number of Securities in Loss Position	171	92
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	8,418	8,141
Less than 12 months Unrealized Losses	351	51
12 Months or more Fair Value	6,275	2,244
12 Months or more Unrealized Losses	115	57
Total Fair Value	14,693	10,385
Total Unrealized Losses	466	108
Number of Securities in Loss Position	74	43
Fixed maturities | U.S. State and local government agency
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	143
Less than 12 months Unrealized Losses	1
Total Fair Value	143
Total Unrealized Losses	1
Number of Securities in Loss Position	3
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	5,905	2,812
Less than 12 months Unrealized Losses	342	43
12 Months or more Fair Value	1,506	1,249
12 Months or more Unrealized Losses	105	53
Total Fair Value	7,411	4,061
Total Unrealized Losses	447	96
Number of Securities in Loss Position	58	29
Fixed maturities | Other debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	2,370	5,329
Less than 12 months Unrealized Losses	8	8
12 Months or more Fair Value	4,769	995
12 Months or more Unrealized Losses	10	4
Total Fair Value	7,139	6,324
Total Unrealized Losses	18	12
Number of Securities in Loss Position	13	14
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	32,072	87,113
Less than 12 months Unrealized Losses	1,039	6,724
12 Months or more Fair Value	95,629	6,485
12 Months or more Unrealized Losses	7,627	433
Total Fair Value	127,701	93,598
Total Unrealized Losses	8,666	7,157
Number of Securities in Loss Position	34	13
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	4,147	29,993
Less than 12 months Unrealized Losses	463	2,444
12 Months or more Fair Value		4,217
12 Months or more Unrealized Losses		885
Total Fair Value	4,147	34,210
Total Unrealized Losses	463	3,329
Number of Securities in Loss Position	2	2
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	44,563	25,379
Less than 12 months Unrealized Losses	4,641	1,031
12 Months or more Fair Value	3,909	1,492
12 Months or more Unrealized Losses	866	61
Total Fair Value	48,472	26,871
Total Unrealized Losses	5,507	1,092
Number of Securities in Loss Position	60	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	4,881
12 Months or more Unrealized Losses	241
Total Fair Value	4,881	2,266
Total Unrealized Losses	$241	$86
Number of Securities in Loss Position	1	1

Reconciliation_of_Merchandise_

Reconciliation of Merchandise Trust Activities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Fair Value	$484,820	$431,556
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule of Available-for-sale Securities [Line Items]
Fair Value	431,556	375,973
Contributions	87,271	68,305
Distributions	-57,788	-55,891
Interest/ Dividends	21,827	18,176
Capital Gain Distributions	1,242
Realized Gain/ Loss	14,857	19,502
Taxes	-2,543	-2,986
Fees	-2,890	-2,887
Unrealized Change in Fair Value	-8,712	10,396
Fair Value	$484,820	$431,556

Cost_and_Market_Value_Associat1

Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]
Cost	$314,546	$282,225
Gross Unrealized Gains	38,207	35,890
Gross Unrealized Losses	-7,648	-6,344
Fair Value	345,105	311,771
Short-term investments
Schedule of Available-for-sale Securities [Line Items]
Cost	26,644	16,686
Fair Value	26,644	16,686
Fixed maturities
Schedule of Available-for-sale Securities [Line Items]
Cost	24,824	25,051
Gross Unrealized Gains	121	410
Gross Unrealized Losses	-913	-208
Fair Value	24,032	25,253
Fixed maturities | U.S. Government and federal agency
Schedule of Available-for-sale Securities [Line Items]
Cost	100	302
Gross Unrealized Gains	16	70
Fair Value	116	372
Fixed maturities | Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	24,275	24,378
Gross Unrealized Gains	104	340
Gross Unrealized Losses	-913	-208
Fair Value	23,466	24,510
Fixed maturities | Other debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	371	371
Fair Value	371	371
Fixed maturities | U.S. State and local government agency
Schedule of Available-for-sale Securities [Line Items]
Cost	78
Gross Unrealized Gains	1
Fair Value	79
Mutual funds - debt securities
Schedule of Available-for-sale Securities [Line Items]
Cost	128,735	121,493
Gross Unrealized Gains	379	466
Gross Unrealized Losses	-5,220	-5,946
Fair Value	123,894	116,013
Mutual funds - equity securities
Schedule of Available-for-sale Securities [Line Items]
Cost	103,701	93,243
Gross Unrealized Gains	23,003	22,521
Gross Unrealized Losses	-1,268	-171
Fair Value	125,436	115,593
Equity securities
Schedule of Available-for-sale Securities [Line Items]
Cost	30,617	25,580
Gross Unrealized Gains	14,704	12,283
Gross Unrealized Losses	-247	-19
Fair Value	45,074	37,844
Other invested assets
Schedule of Available-for-sale Securities [Line Items]
Cost	25	172
Gross Unrealized Gains		210
Fair Value	$25	$382

Contractual_Maturities_of_Debt1

Contractual Maturities of Debt Securities Held in Perpetual Care Trusts (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2014
In Thousands, unless otherwise specified
Fixed maturities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$739
1 year through 5 years	12,062
6 years through 10 years	12,451
More than 10 years	1
U.S. Government and federal agency | Fixed maturities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	253
1 year through 5 years	119
Corporate debt securities | Fixed maturities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	115
1 year through 5 years	11,943
6 years through 10 years	12,451
More than 10 years	1
Other debt securities | Fixed maturities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	371
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts | Fixed maturities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year		1,077
1 year through 5 years		14,664
6 years through 10 years		8,258
More than 10 years		33
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts | Fixed maturities | U.S. Government and federal agency
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years		116
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts | Fixed maturities | U.S. State and local government agency
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year		79
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts | Fixed maturities | Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year		627
1 year through 5 years		14,548
6 years through 10 years		8,258
More than 10 years		33
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts | Fixed maturities | 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 $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified	Securities	Securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$61,680	$100,835
Less than 12 months Unrealized Losses	3,079	5,064
12 Months or more Fair Value	89,953	19,489
12 Months or more Unrealized Losses	4,569	1,280
Total Fair Value	151,633	120,324
Total Unrealized Losses	7,648	6,344
Number of Securities in Loss Position	148	46
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	14,434	5,664
Less than 12 months Unrealized Losses	798	93
12 Months or more Fair Value	2,519	3,122
12 Months or more Unrealized Losses	115	115
Total Fair Value	16,953	8,786
Total Unrealized Losses	913	208
Number of Securities in Loss Position	83	29
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	14,434	5,664
Less than 12 months Unrealized Losses	798	93
12 Months or more Fair Value	2,519	3,122
12 Months or more Unrealized Losses	115	115
Total Fair Value	16,953	8,786
Total Unrealized Losses	913	208
Number of Securities in Loss Position	83	29
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	30,345	93,473
Less than 12 months Unrealized Losses	768	4,781
12 Months or more Fair Value	86,814	16,367
12 Months or more Unrealized Losses	4,452	1,165
Total Fair Value	117,159	109,840
Total Unrealized Losses	5,220	5,946
Number of Securities in Loss Position	31	13
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	13,035	1,185
Less than 12 months Unrealized Losses	1,268	171
Total Fair Value	13,035	1,185
Total Unrealized Losses	1,268	171
Number of Securities in Loss Position	5	1
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	3,866	513
Less than 12 months Unrealized Losses	245	19
12 Months or more Fair Value	620
12 Months or more Unrealized Losses	2
Total Fair Value	4,486	513
Total Unrealized Losses	$247	$19
Number of Securities in Loss Position	29	3

Perpetual_Care_Trusts_Addition

Perpetual Care Trusts - Additional Information (Detail) (Variable Interest Entity, Primary Beneficiary, Perpetual care trusts, USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
	Securities	Securities
Schedule of Available-for-sale Securities [Line Items]
Number of Securities in Loss Position	148	46
Number of Securities in Loss Position for more than Twelve Months	20	13
Trust assets, cost	$314,546,000	$282,225,000
Trust assets, fair value	345,105,000	311,771,000
Other than temporary impairments loss		0
Net contribution made into the trust	20,000,000
Net withdrawals out of the trust		2,200,000
Purchases of securities available for sale included in trust investments	157,500,000	114,600,000
Sales of securities available for sale included in trust investments	165,700,000	110,800,000
Contributions of assets	17,600,000	5,900,000
Other Than Temporarily Impaired Securities
Schedule of Available-for-sale Securities [Line Items]
Number of securities resulting impairment	4
Trust assets, cost	1,400,000
Trust assets, fair value	800,000
Other than temporary impairments loss	$600,000

Reconciliation_of_Perpetual_Ca

Reconciliation of Perpetual Care Trust Activities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]
Fair Value	$345,105	$311,771
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Schedule of Available-for-sale Securities [Line Items]
Fair Value	311,771	282,313
Contributions	34,332	11,000
Distributions	-14,308	-13,176
Interest/ Dividends	15,044	15,699
Capital Gain Distributions	125
Realized Gain/ Loss	-164	4,725
Taxes	-654	-739
Fees	-2,054	-2,230
Unrealized Change in Fair Value	1,013	14,179
Fair Value	$345,105	$311,771

Recovered_Sheet4

Goodwill and Intangible Assets - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended			0 Months Ended		3 Months Ended
	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	28-May-14	Dec. 31, 2009	Jun. 30, 2014
						Agreement
Goodwill [Line Items]
Goodwill		$58,836,000	$48,737,000	$42,392,000
Goodwill impairment		0	0	0
Expected life of the contracts	6 years
Gross carrying amount of intangibles		72,686,000	14,458,000
Amortization expense related to intangible assets		2,100,000
Cemetery property
Goodwill [Line Items]
Number of properties acquired					13
Expected life of the contracts					60 years
Intangible asset amortization, effective annual rate					8.30%
Noncompete Agreements
Goodwill [Line Items]
Gross carrying amount of intangibles		5,250,000	7,950,000
Noncompete Agreements | Minimum
Goodwill [Line Items]
Expected life of the contracts		4 years
Noncompete Agreements | Maximum
Goodwill [Line Items]
Expected life of the contracts		6 years
Unconsolidated Properties | Managed Properties | Cemetery property
Goodwill [Line Items]
Expected life of the contracts		40 years
Number of long-term operating agreements						2
Intangible asset		6,200,000
Funeral Home
Goodwill [Line Items]
Goodwill		34,650,000	30,615,000	24,270,000
Intangible assets							1,200,000
Amortization of intangible assets							20 years
Funeral Home | Maximum
Goodwill [Line Items]
Amortization of intangible assets							36 years
Funeral Home | Trade Names
Goodwill [Line Items]
Intangible assets							$200,000

Goodwill_by_Reportable_Segment

Goodwill by Reportable Segment (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Goodwill [Line Items]
Goodwill, Beginning Balance	$48,737	$42,392
Goodwill acquired from acquisitions	10,099	6,345
Goodwill, Ending Balance	58,836	48,737
Cemetery Operations South East
Goodwill [Line Items]
Goodwill, Beginning Balance	6,174		6,174
Goodwill acquired from acquisitions	2,776
Goodwill, Ending Balance	8,950		6,174
Cemetery Operations North East
Goodwill [Line Items]
Goodwill acquired from acquisitions	3,288
Goodwill, Ending Balance	3,288
Cemetery Operations West
Goodwill [Line Items]
Goodwill, Beginning Balance		11,948
Goodwill acquired from acquisitions
Goodwill, Ending Balance	11,948	11,948
Funeral Home
Goodwill [Line Items]
Goodwill, Beginning Balance	30,615	24,270
Goodwill acquired from acquisitions	4,035	6,345
Goodwill, Ending Balance	$34,650	$30,615

Major_Classes_of_Intangible_As

Major Classes of Intangible Assets (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$72,686	$14,458
Accumulated Amortization	-3,696	-4,803
Net Intangible Asset	68,990	9,655
Lease and management agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	59,758
Accumulated Amortization	-581
Net Intangible Asset	59,177
Underlying contract value
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,239	6,239
Accumulated Amortization	-858	-702
Net Intangible Asset	5,381	5,537
Noncompete Agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,250	7,950
Accumulated Amortization	-2,126	-4,003
Net Intangible Asset	3,124	3,947
Other intangible assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,439	269
Accumulated Amortization	-131	-98
Net Intangible Asset	$1,308	$171

Estimated_Amortization_Expense

Estimated Amortization Expense Related to Intangible Assets with Definite Lives (Detail) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Finite Lived Intangible Assets And Liabilities Future Amortization Expense [Line Items]
2015	$2,170
2016	2,099
2017	1,875
2018	1,626
2019	$1,359

Outstanding_Debt_Detail

Outstanding Debt (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Debt Instrument [Line Items]
Long-Term Debt	$291,160	$296,047
Less current portion	2,251	2,916
Less unamortized bond and note payable discounts	3,531	4,115
Long-term portion	285,378	289,016
Working Capital Credit Facility, due December 2019
Debt Instrument [Line Items]
Long-Term Debt	85,902	114,002
Acquisition Credit Facility, due December 2019
Debt Instrument [Line Items]
Long-Term Debt	25,000
7.875% senior notes, due 2021
Debt Instrument [Line Items]
Long-Term Debt	175,000	175,000
Less unamortized bond and note payable discounts	3,800
Notes Payable, other Payables | Business Acquisitions
Debt Instrument [Line Items]
Long-Term Debt	861	1,571
Notes Payable, other Payables | acquisition non-competes
Debt Instrument [Line Items]
Long-Term Debt	2,765	3,945
Insurance and vehicle financing
Debt Instrument [Line Items]
Long-Term Debt	$1,632	$1,529

Outstanding_Debt_Parenthetical

Outstanding Debt (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
7.875% senior notes, due 2021
Debt Instrument [Line Items]
Long-Term Debt, interest rate	7.88%	7.88%
Long-Term Debt, maturity date	2021-06	2021-06
Working Capital Credit Facility, due December 2019
Debt Instrument [Line Items]
Long-Term Debt, maturity date	2019-12	2019-12
Acquisition Credit Facility, due December 2019
Debt Instrument [Line Items]
Long-Term Debt, maturity date	2019-12

Long_Term_Debt_Additional_Info

Long Term Debt - Additional Information (Detail) (USD $)	0 Months Ended		12 Months Ended		0 Months Ended	3 Months Ended	0 Months Ended			9 Months Ended
	Feb. 19, 2013	Jan. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	22-May-14	Dec. 31, 2014	31-May-13	28-May-13	24-May-13	Sep. 30, 2014	Feb. 28, 2013	Apr. 29, 2011
Debt Disclosure [Line Items]
Long-Term Debt, discount			$3,531,000	$4,115,000		$3,531,000
Long term debt, maturity date	19-Feb-14
Extinguishment of debt costs				14,920,000
Long-Term Debt, number of amendments		2	4
Credit facility, borrowing capacity			130,000,000
Credit facility, Consolidated Leverage Ratio			302.00%			302.00%
Credit facility, Consolidated Debt Service Coverage Ratio			463.00%			463.00%
Long-Term Debt			291,160,000	296,047,000		291,160,000
Unsecured Promissory Notes
Debt Disclosure [Line Items]
Long-Term Debt, face amount											3,000,000
Debt instrument interest rate											5.00%
Long-Term Debt											500,000
Revolving Credit Facility, due January 2017
Debt Disclosure [Line Items]
Credit facility, borrowing capacity												55,000,000
Credit facility, outstanding borrowing amount			110,900,000			110,900,000
Fourth Amended and restated credit facility
Debt Disclosure [Line Items]
Long term debt, maturity date						19-Dec-19
Maximum consolidated leverage ratio			400.00%		400.00%
Credit facility , maximum borrowing			180,000,000			180,000,000
Credit facility, additional borrowing capacity			70,000,000			70,000,000
Debt covenant, Consolidated EBITDA requirement for recently completed four fiscal quarters			80,000,000
Debt covenant, Percentage of consolidated EBITDA			80.00%			80.00%
Fourth Amended and restated credit facility | Minimum
Debt Disclosure [Line Items]
Consolidated coverage ratio			250.00%			250.00%
Fourth Amended and restated credit facility | Working Capital Advances
Debt Disclosure [Line Items]
Credit facility , maximum borrowing			128,600,000			128,600,000
Minimum percentage of eligible receivables to borrow working capital advance			85.00%			85.00%
7.875% senior notes, due 2021
Debt Disclosure [Line Items]
Long-Term Debt, face amount			175,000,000			175,000,000
Debt instrument interest rate			7.88%	7.88%		7.88%
Long-Term Debt, discount			3,800,000			3,800,000
Long term debt, maturity date			1-Jun-21
Senior Notes, redemption percentage of principal amount			107.88%
Senior Notes, redemption percent			35.00%
Senior Notes, remaining redemption percent			65.00%			65.00%
Senior Notes, closing redemption period			180 days
Senior Notes, interest payment, default period			30 days
Long-Term Debt			175,000,000	175,000,000		175,000,000
7.875% senior notes, due 2021 | Change of Control
Debt Disclosure [Line Items]
Senior Notes, purchase price as percentage of principal plus accrued and unpaid interest			101.00%
7.875% senior notes, due 2021 | Debt Covenant and Other Agreement
Debt Disclosure [Line Items]
Senior Notes, number of continuance of failure notice after notice given date			60 days
Senior Notes, percentage of principal amount			25.00%
7.875% senior notes, due 2021 | Covenant to Deliver Certain Reports
Debt Disclosure [Line Items]
Senior Notes, number of continuance of failure notice after notice given date			120 days
Senior Notes, percentage of principal amount			25.00%
7.875% senior notes, due 2021 | Legal Actions
Debt Disclosure [Line Items]
Senior Notes, number of continuance of failure notice after notice given date			60 days
7.875% senior notes, due 2021 | Minimum | Legal Actions
Debt Disclosure [Line Items]
Judgments or orders amount			10,000,000			10,000,000
7.875% senior notes, due 2021 | Debtor Optional Redemption Period 1
Debt Disclosure [Line Items]
Senior Notes, redemption percentage of principal amount			100.00%
Senior Notes, redemption notice period			30 days
Senior Notes, redemption notice period			60 days
7.875% senior notes, due 2021 | Debtor Optional Redemption Period 1 | Maximum
Debt Disclosure [Line Items]
Senior Notes, latest redemption date			1-Jun-16
10.25% Senior Notes, due 2017
Debt Disclosure [Line Items]
Long-Term Debt, face amount			150,000,000			150,000,000			132,200,000
Debt instrument interest rate			10.25%			10.25%		10.25%
Long-Term Debt, discount			2,600,000			2,600,000		3,800,000
Debt premium percentage			4.13%			4.13%
Long-Term Debt, fair value			182,200,000			182,200,000
Long-Term Debt, Issued price per $100								97.83%
Net proceeds from issuance of senior notes							171,200,000
Long-Term Debt, debt issuance costs							4,600,000
Long term debt, maturity date			1-Dec-17
Senior Notes, redemption percentage of principal amount			100.00%
Senior Notes, redemption notice period			3 days
Long-Term Debt, original issue discount			4,000,000			4,000,000
Long-Term Debt, expiration date			5/24/13
Tender offer percentage of outstanding notes									88.10%
Senior Notes, redemption premium on principal amount			9.55%			9.55%
Extinguishment of debt costs			14,900,000
Long-term debt, unamortized debt issuance costs expensed			4,100,000
Long-term debt, expensed related to refinancing event			6,700,000			6,700,000
Acquisition Credit Facility, due December 2019
Debt Disclosure [Line Items]
Credit facility, borrowing capacity												65,000,000
Line of Credit | Base Rate
Debt Disclosure [Line Items]
Credit facility, margin on Federal Funds Rate to calculate interest rate reference rate										2.25%
Credit facility, margin on Eurodollar Rate to calculate interest rate reference rate										3.25%
Line of Credit | Maximum
Debt Disclosure [Line Items]
Credit facility, interest rate			5.50%			5.50%
Credit facility, interest rate margin on base rate			3.00%			3.00%
Credit facility, interest rate margin on Eurodollar rate			4.00%			4.00%
Debt instrument maturity term										90 days
Line of Credit | Minimum
Debt Disclosure [Line Items]
Credit facility, interest rate			3.50%			3.50%
Credit facility, interest rate margin on base rate			1.25%			1.25%
Credit facility, interest rate margin on Eurodollar rate			2.25%			2.25%
Notes Payable, other Payables | Greenlawn
Debt Disclosure [Line Items]
Long-Term Debt, face amount			1,400,000			1,400,000
Debt instrument interest rate			6.50%			6.50%
Long-Term Debt, number of installment payments			96			96
Long-Term Debt			900,000	1,000,000		900,000
Notes Payable, other Payables | Business Acquisitions
Debt Disclosure [Line Items]
Long-Term Debt			861,000	1,571,000		861,000
Installment Notes | Second Quarter 2010 Acquisition
Debt Disclosure [Line Items]
Long-Term Debt, discount			700,000			700,000
Long-Term Debt, fair value			2,600,000			2,600,000
Long term debt, maturity date				1-Apr-14
Debt instrument maturity term				4 years
Long-Term Debt				100,000
Long-Term Debt, number of installment notes			2			2
Installment Notes | Second Quarter 2010 Acquisition | If StoneMor must include or incorporate by reference any historical financial information of the Cemeteries
Debt Disclosure [Line Items]
Debt instrument interest rate			10.25%			10.25%
Installment Loans | Business Acquisitions
Debt Disclosure [Line Items]
Long-Term Debt, discount			900,000			900,000
Long-Term Debt, fair value			4,000,000			4,000,000
Long-Term Debt			$2,500,000	$3,400,000		$2,500,000
Installment Loans | Maximum | Business Acquisitions
Debt Disclosure [Line Items]
Long term debt, maturity date			19-Feb-19
Installment Loans | Minimum | Business Acquisitions
Debt Disclosure [Line Items]
Long term debt, maturity date			1-Apr-14

Redemption_Prices_Expressed_as

Redemption Prices Expressed as Percentages of Principal Amount (Detail) (7.875% senior notes, due 2021)	Dec. 31, 2014
7.875% senior notes, due 2021
Debt Instrument [Line Items]
2016	105.91%
2017	103.94%
2018	101.97%
2019 and thereafter	100.00%

Components_Of_Income_Tax_Expen

Components Of Income Tax Expense Benefit Applicable to Continuing Operations for Federal, State and Foreign Taxes (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current provision:
State	$869	$685	$616
Federal			-8
Foreign	302	-125
Total	1,171	560	608
Deferred provision:
State	313	292	-196
Federal	2,429	-3,156	-2,202
Total	2,742	-2,864	-2,398
Income tax expense (benefit)	$3,913	($2,304)	($1,790)

Summary_of_Difference_Between_

Summary of Difference Between Statutory Federal Income Tax and Effective Income Tax (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of Provision of Income Taxes [Line Items]
Computed tax provision (benefit) at the applicable statutory tax rate	($2,401)	($7,468)	($1,681)
State and local taxes net of federal income tax benefit	1,069	464	400
Tax exempt (income) loss	1,031	1,542	697
Change in valuation allowance	10,855	9,203	3,857
Permanent differences	-62	-3,337	25
Other	49	-168
Income tax expense (benefit)	3,913	-2,304	-1,790
Partnership Interest
Reconciliation of Provision of Income Taxes [Line Items]
Tax exempt (income) loss	($6,628)	($2,540)	($5,088)

Deferred_Tax_Assets_and_Liabil

Deferred Tax Assets and Liabilities (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred tax assets:
Prepaid expenses	$5,373	$4,452
State net operating loss	13,015	11,483
Federal net operating loss	78,084	68,008
Alternative minimum tax credit	82	77
Unrealized losses (gains)	-913	-4,398
Valuation allowance	-57,148	-43,027
Total deferred tax assets	38,493	36,595
Deferred tax liabilities:
Property, plant and equipment	8,058	5,565
Total deferred tax liabilities	56,161	48,960
Net deferred tax liabilities	17,668	12,365
Cemetery property
Deferred tax liabilities:
Deferred revenue related to cemetery property	8,939	9,295
Future Revenue and Accounts Receivable
Deferred tax liabilities:
Deferred revenue related to cemetery property	$39,164	$34,100

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Taxes [Line Items]
Alternative minimum tax credit carry forwards	$200,000
Deferred tax asset valuation allowance during the period	10,855,000	9,203,000	3,857,000
More-likely-than-not threshold for tax benefit recognition	50.00%
Percentage of qualifying income of partnership for federal income tax purposes	90.00%
Corporate Tax Rate	35.00%
Net change in the valuation allowance	14,100,000
State and Local Jurisdiction
Income Taxes [Line Items]
Net operating loss carryforwards	272,000,000
Income Tax | Maximum
Income Taxes [Line Items]
Deferred tax asset valuation allowance during the period	100,000	100,000
Internal Revenue Service (IRS)
Income Taxes [Line Items]
Net operating loss carryforwards	$223,100,000
Net operating loss carryforwards, expiration date	2017

Deferred_Cemetery_Revenues_Net

Deferred Cemetery Revenues Net (Detail) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Deferred Revenue Arrangement [Line Items]
Deferred merchandise trust unrealized gains (losses)	$2,284	$10,996
Deferred cost of goods sold	-60,603	-54,257
Deferred cemetery revenues, net	643,408	579,993
Deferred selling and obtaining costs	97,795	87,998
Pre Acquisition Margin
Deferred Revenue Arrangement [Line Items]
Deferred cemetery revenues, net	140,378	131,274
Cemetery
Deferred Revenue Arrangement [Line Items]
Deferred cemetery revenues, net	456,632	403,250
Merchandise Trusts
Deferred Revenue Arrangement [Line Items]
Deferred cemetery revenues, net	$104,717	$88,730

Long_Term_Incentive_and_Retire

Long Term Incentive and Retirement Plans - Additional Information (Detail) (USD $)	12 Months Ended						0 Months Ended
	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012		Dec. 16, 2009	Nov. 08, 2006	Nov. 07, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, plan term	10 years
Total compensation expense for unit awards	$1,068,000		$1,370,000		$916,000
Common units issued as a result of UARs exercise	168,806		34,096		19,452
Retirement savings plan, employee contribution percentage	75.00%
2004 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, common units permitted for grant	1,124,000
2014 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, common units permitted for grant	1,500,000
Long-Term Incentive Plan, common units increase per year	100,000
Restricted phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units granted	25,192	[1]	18,890	[1]	58,836	[1]
Total compensation expense for unit awards	1,000,000		800,000		400,000
Long-Term Incentive Plan, Unrecognized compensation cost	300,000		700,000		1,000,000
2009 UAR Agreements
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units granted							814,000
2012 UAR Agreements
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units granted	80,500
UARs granted under LTIP, contractual term	5 years
Long-Term incentive plan, aggregate fair value					300,000
2013 UAR Agreements
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units granted	52,500
UARs granted under LTIP, contractual term	5 years
Long-Term incentive plan, aggregate fair value			100,000
2014 UAR Agreements
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units granted	15,000
UARs granted under LTIP, contractual term	5 years
Long-Term incentive plan, aggregate fair value	100,000
Unit appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units granted	15,000		52,500		80,500
Total compensation expense for unit awards	100,000		500,000		500,000
Long-Term Incentive Plan, Unrecognized compensation cost	200,000
Long-Term Incentive Plan, compensation cost expected to be recognized in one year	$100,000
Unrecognized compensation cost related to non-vested UARs, weighted-average recognition period	1 year
Common units issued as a result of UARs exercise	152,823		34,096		19,452
Employee | 2009 UAR Agreements
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unit Appreciation Rights, Base price per unit							18.8
Director | Restricted phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units granted								3,000
Long-Term Incentive Plan, number of directors	5
Executive Officer | Restricted phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units granted							20,000		45,000
Executive Officer | Restricted phantom units | Lease Years 6-20
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, vesting number of units									15,000
Executive Officer | Restricted phantom units | Lease Years 21-25
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, vesting number of units									15,000
Executive Officer | Restricted phantom units | Lease Years 26- 35
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, vesting number of units									15,000
Executive Officer | Restricted phantom units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, units vesting period									3 years
[1]	The weighted-average price for unit awards on the date of grant was $25.02, $25.29, and $23.84 for the years ended December 31, 2014, 2013 and 2012, respectively.

LongTerm_Incentive_Plan_and_Un

Long-Term Incentive Plan and Unit Appreciation Right Activity (Detail)	12 Months Ended						0 Months Ended
	Dec. 31, 2014		Dec. 31, 2013		Dec. 31, 2012		Nov. 08, 2006	Nov. 07, 2012	Dec. 16, 2009
Restricted phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, beginning of period	162,103		143,213		84,377
Granted	25,192	[1]	18,890	[1]	58,836	[1]
Matured	15,984
Outstanding, end of period	171,311		162,103		143,213
Phantom Units	171,311		162,103		143,213
Unit appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding, beginning of period	673,716		774,598		759,857
Granted	15,000		52,500		80,500
Forfeited	-11,250		-20,272
Outstanding, end of period	123,000		673,716		774,598
Phantom Units	123,000		673,716		774,598
Exercised	-554,466		-133,110		-65,759
Exercisable, end of period	57,090		594,248		514,993
Director | Restricted phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted							3,000
Outstanding, end of period	100,945	[2]	98,195	[2]	71,767	[2]
Phantom Units	100,945	[2]	98,195	[2]	71,767	[2]
Executive Officer | Restricted phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted								45,000	20,000
Outstanding, end of period	70,366	[2]	63,908	[2]	71,446	[2]
Phantom Units	70,366	[2]	63,908	[2]	71,446	[2]
[1]	The weighted-average price for unit awards on the date of grant was $25.02, $25.29, and $23.84 for the years ended December 31, 2014, 2013 and 2012, respectively.
[2]	The phantom units of one of the Executives that retired from the Company and simultaneously became the Vice Chairman of the General Partner's Board of Directors are presented as Director Phantom Units in 2013 and 2014, whereas they were previously presented as Executive Phantom Units. This individual owned approximately 16,586, 14,514 and 13,223 of the Phantom Units outstanding at December 31, 2014, 2013 and 2012, respectively.

LongTerm_Incentive_Plan_and_Un1

Long-Term Incentive Plan and Unit Appreciation Right Activity (Parenthetical) (Detail) (Restricted phantom units, USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term incentive plan, fair value per unit	$25.02	$25.29	$23.84
Executive Officer One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, number of executive retired	1	1
Long-Term Incentive Plan, units outstanding	16,586	14,514	13,223

WeightedAverage_Values_and_Ass

Weighted-Average Values and Assumptions Used to Estimate Fair Value of Unit Appreciation Rights (Detail) (USD $)	12 Months Ended
	Dec. 31, 2014
2014 UAR Agreements
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	9.95%
Risk-free interest rate	1.06%
Expected volatility	27.13%
Expected life (in years)	3 years 6 months 7 days
Total UARs granted	15,000
Total UARs outstanding at 12/31/2014	15,000
Fair value per UAR granted	$1.60
Exercise price	$24.11
2013 UAR Agreements
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	9.14%
Risk-free interest rate	0.63%
Expected volatility	28.57%
Expected life (in years)	3 years 6 months 7 days
Total UARs granted	52,500
Total UARs outstanding at 12/31/2014	52,500
Fair value per UAR granted	$2.09
Exercise price	$26.17
2012 UAR Agreements
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	9.60%
Risk-free interest rate	0.63%
Expected volatility	42.60%
Expected life (in years)	3 years 6 months 7 days
Total UARs granted	80,500
Total UARs outstanding at 12/31/2014	55,500
Fair value per UAR granted	$3.70
Exercise price	$24.36

Recovered_Sheet5

Commitments and Contingencies - Additional Information (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	Employee
Leases And Employment Agreements Disclosure [Line Items]
Operating lease expense	$2.50	$2.70	$2.50
Number Of Senior Executives	1
Senior Executives
Leases And Employment Agreements Disclosure [Line Items]
Employment agreement term	3 years
Minimum
Leases And Employment Agreements Disclosure [Line Items]
Operating lease, initial term	1 year
Maximum
Leases And Employment Agreements Disclosure [Line Items]
Operating lease, initial term	25 years

Operating_Leases_Future_Paymen

Operating Leases Future Payments (Detail) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
Operating Leases Future Minimum Payments Due [Line Items]
2015	$2,392
2016	2,178
2017	2,041
2018	1,763
2019	1,602
Thereafter	1,559
Total	$11,535

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail) (USD $)

0 Months Ended

3 Months Ended

12 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

3 Months Ended

Feb. 19, 2013

Mar. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2010

28-May-14

Sep. 30, 2014

Jan. 16, 2014

Jun. 10, 2014

Aug. 01, 2013

Jan. 31, 2012

Mar. 31, 2012

Apr. 10, 2012

Jun. 06, 2012

Jul. 31, 2012

Jul. 02, 2012

Sep. 30, 2012

Dec. 13, 2012

Dec. 04, 2014

Mar. 31, 2014

Jun. 30, 2014

Property

Property

Person

Property

Person

Person

Business Acquisition [Line Items]

Finite lived intangible asset, amortization period

6 years

Goodwill acquired

$10,099,000

$6,345,000

Aggregate fixed rent payment to landlord

11,535,000

Long-Term Debt, maturity

19-Feb-14

Contract termination, payment receivable

2,000,000

Contract termination, gain recognized

1,737,000

Litigation settlement, Gain on settlement agreement

888,000

12,261,000

Settlement agreement, funds placed into trust

18,400,000

Joint Operating Agreement

Business Acquisition [Line Items]

Deferred gain

3,100,000

Expense Paid to Pursue Recovery of Misappropriation Claims

Business Acquisition [Line Items]

Acquisition related costs including legal fees, recoveries

1,300,000

Acquisition related costs including legal fees, net of recoveries

300,000

Positive Outcome of Litigation

Business Acquisition [Line Items]

Litigation settlement, cash proceeds from settlement

11,900,000

Litigation settlement, Gain on settlement agreement

12,300,000

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

6,500,000

Positive Outcome of Litigation | Merchandise Trusts

Business Acquisition [Line Items]

Litigation settlement, Gain on settlement agreement

3,400,000

General and Administrative Expense | Positive Outcome of Litigation

Business Acquisition [Line Items]

Litigation settlement, cash proceeds from settlement

1,700,000

Acquisition-related Costs | Positive Outcome of Litigation

Business Acquisition [Line Items]

Litigation settlement, cash proceeds from settlement

1,300,000

Funeral Home

Business Acquisition [Line Items]

Intangible asset

1,200,000

Goodwill acquired

4,035,000

6,345,000

Southeast

Business Acquisition [Line Items]

Goodwill acquired

2,800,000

Northeast [Member]

Business Acquisition [Line Items]

Goodwill acquired

3,300,000

Funeral Homes Operating Segments

Business Acquisition [Line Items]

Goodwill acquired

2,400,000

Minimum | Noncompete Agreements

Business Acquisition [Line Items]

Finite lived intangible asset, amortization period

4 years

Maximum | Noncompete Agreements

Business Acquisition [Line Items]

Finite lived intangible asset, amortization period

6 years

Cemetery property

Business Acquisition [Line Items]

Number of properties acquired

13

Finite lived intangible asset, amortization period

60 years

Funeral Homes Property

Business Acquisition [Line Items]

Number of properties sold

1

Properties disposition, sales

300,000

Gain on disposition of property

200,000

First Quarter 2014 Acquisition

Business Acquisition [Line Items]

Consideration paid

200,000

First Quarter 2014 Acquisition | Cemetery property

Business Acquisition [Line Items]

Number of properties acquired

1

Second Quarter 2014 Acquisition

Business Acquisition [Line Items]

Consideration paid

53,800,000

53,800,000

Intangible asset

1,170,000

59,758,000

Up-front rental payment to landlord

53,000,000

Aggregate fixed rent payment to landlord

36,000,000

Potential repayment of up-front amount if lease is terminated

53,000,000

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%

Litigation settlement, cash proceeds from settlement

1,500,000

Litigation settlement, Gain on settlement agreement

900,000

Second Quarter 2014 Acquisition | General and Administrative Expense

Business Acquisition [Line Items]

Litigation settlement, cash proceeds from settlement

600,000

Second Quarter 2014 Acquisition | Funeral Home

Business Acquisition [Line Items]

Intangible asset

1,200,000

Second Quarter 2014 Acquisition | Funeral Home | Other Assets

Business Acquisition [Line Items]

Finite lived intangible asset, amortization period

36 years

Second Quarter 2014 Acquisition | If terminated by Tenant due to Landlord's default

Business Acquisition [Line Items]

Amortization period for lease termination

60 years

Second Quarter 2014 Acquisition | If terminated by Landlord due to Tenant's default

Business Acquisition [Line Items]

Amortization period for lease termination

30 years

Second Quarter 2014 Acquisition | Minimum

Business Acquisition [Line Items]

Fixed rent for lease, years deferred

6 years

Second Quarter 2014 Acquisition | Maximum

Business Acquisition [Line Items]

Fixed rent for lease, years deferred

11 years

Second Quarter 2014 Acquisition | Cemetery property

Business Acquisition [Line Items]

Number of properties acquired

13

12

Finite lived intangible asset, amortization period

60 years

Second Quarter 2014 Acquisition | Cemetery property | License Agreement

Business Acquisition [Line Items]

Number of properties acquired

8

Second Quarter 2014 Acquisition | Cemetery property | Management Agreement

Business Acquisition [Line Items]

Number of properties acquired

5

Second Quarter 2014 Acquisition | Funeral Homes Property

Business Acquisition [Line Items]

Number of properties acquired

9

Purchase and Sale Agreement | Funeral Homes Property

Business Acquisition [Line Items]

Consideration paid

9,100,000

Business acquisition, units issued

159,635

Consideration paid - units

3,600,000

Long-Term Debt, face amount

3,000,000

Long-Term Debt, interest rate

5.00%

Purchase and Sale Agreement | Funeral Homes Property | Noncompete Agreements

Business Acquisition [Line Items]

Installment payment amount

1,200,000

Number of installment payments

6

Installment payment start date

19-Feb-14

Third Quarter 2013 Acquisition

Business Acquisition [Line Items]

Consideration paid

5,000,000

Third Quarter 2013 Acquisition | Cemetery property

Business Acquisition [Line Items]

Number of businesses acquired

1

First Quarter 2012 Acquisition

Business Acquisition [Line Items]

Consideration paid

1,700,000

1,652,000

Intangible asset

2,236,000

Amended Operating Agreement, term

40 years

Second Quarter 2012 Acquisition

Business Acquisition [Line Items]

Consideration paid

900,000

Second Quarter 2012 Acquisition | Cemetery property

Business Acquisition [Line Items]

Number of businesses acquired

1

Second Quarter 2012 Acquisition | Funeral Homes Property

Business Acquisition [Line Items]

Consideration paid

850,000

Business acquisition, units issued

13,720

Consideration paid - units

350,000

Number of businesses acquired

2

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

10 years

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

5 years

Second Quarter 2012 Acquisition | Funeral Homes Property | Noncompete Agreements

Business Acquisition [Line Items]

Business acquisition, Aggregate consideration payable in installments

600,000

Business acquisition, Installment payment start date

2-Jan-13

Third Quarter 2012 Acquisitions

Business Acquisition [Line Items]

Asset Purchase and Sale Agreement, number of individuals

4

Third Quarter 2012 Acquisitions | Cemetery property

Business Acquisition [Line Items]

Consideration paid

20,000,000

Business acquisition, units issued

128,299

Consideration paid - units

3,500,000

Number of businesses acquired

4

Third Quarter 2012 Acquisitions | Cemetery property | Noncompete Agreements

Business Acquisition [Line Items]

Installment payment amount

1,500,000

Number of installment payments

5

Installment payment start date

1-Aug-13

Third Quarter 2012 Acquisitions | Funeral Homes Property

Business Acquisition [Line Items]

Asset Purchase and Sale Agreement, number of individuals

2

Number of businesses acquired

9

5

Third Quarter 2012 Acquisitions | Funeral Homes Property | Noncompete Agreements

Business Acquisition [Line Items]

Consideration paid

2,300,000

Installment payment amount

300,000

Installment payment start date

2-Jul-12

2-Jul-12

Fourth Quarter Twenty Twelve Acquisition

Business Acquisition [Line Items]

Consideration paid

2,250,000

Asset Purchase and Sale Agreement, number of individuals

2

Business acquisition, units issued

28,863

Consideration paid - units

700,000

Fourth Quarter Twenty Twelve Acquisition | Noncompete Agreements

Business Acquisition [Line Items]

Installment payment amount

500,000

Number of installment payments

20

Installment payment start date

13-Mar-13

Fourth Quarter Twenty Twelve Acquisition | Funeral Homes Property

Business Acquisition [Line Items]

Number of businesses acquired

1

Fourth Quarter 2014 Acquisition

Business Acquisition [Line Items]

Consideration paid

2,400,000

Fourth Quarter 2014 Acquisition | Noncompete Agreements

Business Acquisition [Line Items]

Intangible asset

500,000

Finite lived intangible asset, amortization period

5 years

Fourth Quarter 2014 Acquisition | Funeral Homes Property

Business Acquisition [Line Items]

Number of properties acquired

2

Two Thousand Fourteen Acquisitions

Business Acquisition [Line Items]

Property Acquired, revenue contributed

19,300,000

Property Acquired, operating profit (loss) contributed

1,600,000

Two Thousand Thirteen Acquisitions

Business Acquisition [Line Items]

Property Acquired, revenue contributed

6,000,000

3,900,000

Property Acquired, operating profit (loss) contributed

700,000

100,000

Two Thousand And Twelve Acquisitions

Business Acquisition [Line Items]

Property Acquired, revenue contributed

11,100,000

10,400,000

4,200,000

Property Acquired, operating profit (loss) contributed

1,200,000

500,000

100,000

First Quarter 2013 Acquisition | Funeral Home

Business Acquisition [Line Items]

Consideration paid

9,100,000

Consideration paid - units

3,592,000

First Quarter 2013 Acquisition | Noncompete Agreements | Funeral Home

Business Acquisition [Line Items]

Intangible asset

$1,927,000

First Quarter 2013 Acquisition | Funeral Homes Property

Business Acquisition [Line Items]

Number of properties acquired

6

Asset Purchase and Sale Agreement, number of individuals

1

Final_Assessment_of_Fair_Value

Final Assessment of Fair Value of Net Assets Acquired and Resulting Gain on Bargain Purchase of First Quarter Twenty Fourteen (Detail) (USD $)	12 Months Ended			0 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jan. 16, 2014
Business Acquisition [Line Items]
Gain on bargain purchase	$412	$2,530	$122
First Quarter 2014 Acquisition
Business Acquisition [Line Items]
Consideration paid				200
First Quarter 2014 Acquisition | Final Allocation
Business Acquisition [Line Items]
Total assets	3,955
Total liabilities	3,343
Fair value of net assets acquired	612
Consideration paid	200
Gain on bargain purchase	412
First Quarter 2014 Acquisition | Final Allocation | Other liabilities
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	20
First Quarter 2014 Acquisition | Final Allocation | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired	47
First Quarter 2014 Acquisition | Final Allocation | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired	2,607
First Quarter 2014 Acquisition | Final Allocation | Perpetual care trusts, restricted, at fair value | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired	691
First Quarter 2014 Acquisition | Final Allocation | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	1,035
First Quarter 2014 Acquisition | Final Allocation | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	956
First Quarter 2014 Acquisition | Final Allocation | Deferred tax liability
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	641
First Quarter 2014 Acquisition | Final Allocation | Perpetual care trust corpus | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	691
First Quarter 2014 Acquisition | Final Allocation | Cemetery property
Business Acquisition [Line Items]
Estimated fair value of property acquired	470
First Quarter 2014 Acquisition | Final Allocation | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property acquired	$140

Preliminary_Assessment_of_Fair

Preliminary Assessment of Fair Value of Net Assets Acquired and Resulting Goodwill of Second Quarter Twenty Fourteen (Detail) (USD $)	0 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Jun. 10, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	28-May-14
Business Acquisition [Line Items]
Goodwill from purchase		$58,836	$48,737	$42,392
Second Quarter 2014 Acquisition
Business Acquisition [Line Items]
Estimated fair value of assets acquired		1,170			59,758
Total assets		97,788			61,368
Total liabilities		52,461			8,368
Fair value of net assets acquired		45,327			53,000
Consideration paid	53,800	53,800
Goodwill from purchase		8,473
Second Quarter 2014 Acquisition | Preliminary Allocation
Business Acquisition [Line Items]
Total assets		94,276
Total liabilities		48,867
Fair value of net assets acquired		45,409
Consideration paid		53,800
Goodwill from purchase		8,391
Second Quarter 2014 Acquisition | Adjustments
Business Acquisition [Line Items]
Estimated fair value of assets acquired		1,170
Total assets		3,512
Total liabilities		3,594
Fair value of net assets acquired		-82
Goodwill from purchase		82
Second Quarter 2014 Acquisition | Other Assets
Business Acquisition [Line Items]
Estimated fair value of assets acquired		178
Second Quarter 2014 Acquisition | Other Assets | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of assets acquired		1,408
Second Quarter 2014 Acquisition | Other Assets | Adjustments
Business Acquisition [Line Items]
Estimated fair value of assets acquired		-1,230
Second Quarter 2014 Acquisition | Other liabilities
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		63
Second Quarter 2014 Acquisition | Other liabilities | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		51
Second Quarter 2014 Acquisition | Other liabilities | Adjustments
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		12
Second Quarter 2014 Acquisition | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired		6,188
Second Quarter 2014 Acquisition | Accounts receivable | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of assets acquired		6,191
Second Quarter 2014 Acquisition | Accounts receivable | Adjustments
Business Acquisition [Line Items]
Estimated fair value of assets acquired		-3
Second Quarter 2014 Acquisition | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired		31,534
Second Quarter 2014 Acquisition | Perpetual care trusts, restricted, at fair value | Merchandise Trusts | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of assets acquired		29,512
Second Quarter 2014 Acquisition | Perpetual care trusts, restricted, at fair value | Merchandise Trusts | Adjustments
Business Acquisition [Line Items]
Estimated fair value of assets acquired		2,022
Second Quarter 2014 Acquisition | Perpetual care trusts, restricted, at fair value | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired		16,913
Second Quarter 2014 Acquisition | Perpetual care trusts, restricted, at fair value | Perpetual care trusts | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of assets acquired		15,350
Second Quarter 2014 Acquisition | Perpetual care trusts, restricted, at fair value | Perpetual care trusts | Adjustments
Business Acquisition [Line Items]
Estimated fair value of assets acquired		1,563
Second Quarter 2014 Acquisition | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		13,570
Second Quarter 2014 Acquisition | Deferred margin | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		11,233
Second Quarter 2014 Acquisition | Deferred margin | Adjustments
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		2,337
Second Quarter 2014 Acquisition | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		19,905
Second Quarter 2014 Acquisition | Merchandise Liabilities Noncurrent | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		20,918
Second Quarter 2014 Acquisition | Merchandise Liabilities Noncurrent | Adjustments
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		-1,013
Second Quarter 2014 Acquisition | Deferred tax liability
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		2,010
Second Quarter 2014 Acquisition | Deferred tax liability | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		1,315
Second Quarter 2014 Acquisition | Deferred tax liability | Adjustments
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		695
Second Quarter 2014 Acquisition | Perpetual care trust corpus
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		16,913
Second Quarter 2014 Acquisition | Perpetual care trust corpus | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		15,350
Second Quarter 2014 Acquisition | Perpetual care trust corpus | Adjustments
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		1,563
Second Quarter 2014 Acquisition | Cemetery property
Business Acquisition [Line Items]
Estimated fair value of property acquired		26,029
Second Quarter 2014 Acquisition | Cemetery property | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of property acquired		26,033
Second Quarter 2014 Acquisition | Cemetery property | Adjustments
Business Acquisition [Line Items]
Estimated fair value of property acquired		-4
Second Quarter 2014 Acquisition | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property acquired		15,776
Second Quarter 2014 Acquisition | Property and equipment | Preliminary Allocation
Business Acquisition [Line Items]
Estimated fair value of property acquired		15,782
Second Quarter 2014 Acquisition | Property and equipment | Adjustments
Business Acquisition [Line Items]
Estimated fair value of property acquired		($6)

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 $)	Dec. 31, 2014	28-May-14
Second Quarter 2014 Acquisition
Business Acquisition [Line Items]
Accounts receivable		$1,610,000
Intangible asset	1,170,000	59,758,000
Total assets	97,788,000	61,368,000
Obligation for lease and management agreements		36,000,000
Discount on obligation for lease and management agreements		-27,632,000
Obligation for lease and management agreements, net		8,368,000
Total liabilities	52,461,000	8,368,000
Fair value of net assets acquired and divested	$45,327,000	$53,000,000

Preliminary_Assessment_of_Fair1

Preliminary Assessment of Fair Value of Net Assets Acquired and Resulting Gain on Bargain Purchase of Fourth Quarter Twenty Fourteen (Detail) (USD $)	0 Months Ended
In Thousands, unless otherwise specified	Dec. 04, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2014
Business Acquisition [Line Items]
Goodwill from purchase		$58,836	$48,737	$42,392
Funeral Home
Business Acquisition [Line Items]
Estimated fair value of intangibles					1,200
Goodwill from purchase		34,650	30,615	24,270
Preliminary Allocation | Funeral Home
Business Acquisition [Line Items]
Deferred tax assets	87
Total assets	817
Total liabilities	62
Fair value of net assets acquired	755
Consideration paid-cash	2,381
Goodwill from purchase	1,626
Preliminary Allocation | Funeral Home | Noncompete Agreements
Business Acquisition [Line Items]
Estimated fair value of intangibles	520
Preliminary Allocation | Funeral Home | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired	53
Preliminary Allocation | Funeral Home | Other Assets
Business Acquisition [Line Items]
Estimated fair value of assets acquired	22
Preliminary Allocation | Funeral Home | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired	57
Preliminary Allocation | Funeral Home | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired	78
Preliminary Allocation | Funeral Home | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	11
Preliminary Allocation | Funeral Home | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	$51

Revised_Assessment_of_Fair_Val

Revised Assessment of Fair Value of Net Assets Acquired of First Quarter Twenty Thirteen Acquisition (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2014
Business Acquisition [Line Items]
Goodwill from purchase		$58,836	$48,737	$42,392
Funeral Home
Business Acquisition [Line Items]
Estimated fair value of intangibles					1,200
Goodwill from purchase		34,650	30,615	24,270
First Quarter 2013 Acquisition | Funeral Home
Business Acquisition [Line Items]
Total assets	16,101
Total liabilities	5,830
Fair value of net assets acquired	10,271
Consideration paid-cash	9,100
Consideration paid-units	3,592
Fair value of note payable	3,000
Total consideration paid	16,616
Goodwill from purchase	6,345
First Quarter 2013 Acquisition | Funeral Home | Noncompete Agreements
Business Acquisition [Line Items]
Estimated fair value of intangibles	1,927
Fair value of debt assumed for non-compete agreement	924
First Quarter 2013 Acquisition | Funeral Home | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired	8,315
First Quarter 2013 Acquisition | Funeral Home | Other liabilities
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	164
First Quarter 2013 Acquisition | Funeral Home | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired	1,006
First Quarter 2013 Acquisition | Funeral Home | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired	4,853
First Quarter 2013 Acquisition | Funeral Home | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	827
First Quarter 2013 Acquisition | Funeral Home | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	4,839
First Quarter 2013 Acquisition | Revised Assessment | Funeral Home
Business Acquisition [Line Items]
Total assets	15,790
Total liabilities	4,816
Fair value of net assets acquired	10,974
Consideration paid-cash	9,100
Consideration paid-units	3,592
Fair value of note payable	3,000
Total consideration paid	16,616
Goodwill from purchase	5,642
First Quarter 2013 Acquisition | Revised Assessment | Funeral Home | Noncompete Agreements
Business Acquisition [Line Items]
Estimated fair value of intangibles	1,927
Fair value of debt assumed for non-compete agreement	924
First Quarter 2013 Acquisition | Revised Assessment | Funeral Home | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired	8,315
First Quarter 2013 Acquisition | Revised Assessment | Funeral Home | Other liabilities
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	164
First Quarter 2013 Acquisition | Revised Assessment | Funeral Home | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired	695
First Quarter 2013 Acquisition | Revised Assessment | Funeral Home | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired	4,853
First Quarter 2013 Acquisition | Revised Assessment | Funeral Home | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	2,419
First Quarter 2013 Acquisition | Revised Assessment | Funeral Home | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	2,233
First Quarter 2013 Acquisition | Adjustments | Funeral Home
Business Acquisition [Line Items]
Total assets	311
Total liabilities	1,014
Fair value of net assets acquired	-703
Goodwill from purchase	703
First Quarter 2013 Acquisition | Adjustments | Funeral Home | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired	311
First Quarter 2013 Acquisition | Adjustments | Funeral Home | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	-1,592
First Quarter 2013 Acquisition | Adjustments | Funeral Home | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed	$2,606

Final_Assessment_of_Fair_Value1

Final Assessment of Fair Value of Net Assets Acquired and Resulting Gain on Bargain Purchase of Third Quarter Twenty Thirteen Acquisition (Detail) (USD $)	12 Months Ended			0 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Aug. 01, 2013
Business Acquisition [Line Items]
Gain on bargain purchase	$412	$2,530	$122
Third Quarter 2013 Acquisition
Business Acquisition [Line Items]
Total assets				16,821
Total liabilities				9,291
Fair value of net assets acquired				7,530
Consideration paid				5,000
Gain on bargain purchase				2,530
Third Quarter 2013 Acquisition | Other liabilities
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				94
Third Quarter 2013 Acquisition | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired				525
Third Quarter 2013 Acquisition | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired				5,461
Third Quarter 2013 Acquisition | Perpetual care trusts, restricted, at fair value | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired				5,888
Third Quarter 2013 Acquisition | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				1,252
Third Quarter 2013 Acquisition | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				1,356
Third Quarter 2013 Acquisition | Perpetual care trust corpus | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				5,888
Third Quarter 2013 Acquisition | Deferred tax liability
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				701
Third Quarter 2013 Acquisition | Cemetery property
Business Acquisition [Line Items]
Estimated fair value of property acquired				3,900
Third Quarter 2013 Acquisition | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property acquired				$1,047

Final_Assessment_of_Fair_Value2

Final Assessment of Fair Value of Net Assets Acquired Elimination of Debt and Other Assets and Purchase Price Recognition of Goodwill of First Quarter Twenty Twelve Acquisition (Detail) (USD $)	1 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Jan. 31, 2012	Mar. 31, 2012	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition [Line Items]
Goodwill from purchase			$58,836	$48,737	$42,392
First Quarter 2012 Acquisition
Business Acquisition [Line Items]
Total net assets acquired		3,169
Intangible asset representing underlying contract value		-2,236
Fair value of net assets acquired and divested		1,452
Consideration paid	1,700	1,652
Goodwill from purchase		200
First Quarter 2012 Acquisition | Notes Payable
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed		519
First Quarter 2012 Acquisition | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired		66
First Quarter 2012 Acquisition | Cemetery property
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired		3,001
First Quarter 2012 Acquisition | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired		$102

Final_Assessment_of_Fair_Value3

Final Assessment of Fair Value of Net Assets Acquired, Purchase Price and Resulting Gain From Second, Third and Fourth Quarter of Twenty Twelve (Detail) (USD $)	12 Months Ended			3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2012	Sep. 30, 2012	Dec. 31, 2012
Business Acquisition [Line Items]
Gain on bargain purchase	$412	$2,530	$122
Goodwill from purchase	58,836	48,737	42,392			42,392
Bronswood
Business Acquisition [Line Items]
Total assets				4,224
Total liabilities				3,178
Fair value of net assets acquired				1,046
Consideration paid-cash				924
Total consideration paid				924
Gain on bargain purchase				122
Bronswood | Noncompete Agreements
Business Acquisition [Line Items]
Estimated fair value of intangibles				12
Bronswood | Other liabilities
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				24
Bronswood | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired				72
Bronswood | Perpetual care trusts, restricted, at fair value | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired				2,780
Bronswood | Deferred tax liability
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				374
Bronswood | Perpetual care trust corpus
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				2,780
Bronswood | Cemetery property
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired				842
Bronswood | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired				518
Lodi
Business Acquisition [Line Items]
Total assets				257
Total liabilities				105
Fair value of net assets acquired				152
Consideration paid-cash				850
Consideration paid-units				350
Total consideration paid				1,744
Goodwill from purchase				1,592
Lodi | Noncompete Agreements
Business Acquisition [Line Items]
Estimated fair value of intangibles				40
Fair value of debt assumed for non-compete agreements				544
Lodi | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired				105
Lodi | Underlying contract value
Business Acquisition [Line Items]
Estimated fair value of intangibles				64
Lodi | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed				105
Lodi | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired				48
Farnstrom
Business Acquisition [Line Items]
Total assets					1,466
Fair value of net assets acquired					1,466
Consideration paid-cash					2,300
Total consideration paid					2,574
Goodwill from purchase					1,108
Farnstrom | Noncompete Agreements
Business Acquisition [Line Items]
Estimated fair value of intangibles					170
Fair value of debt assumed for non-compete agreements					274
Farnstrom | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired					1,296
Lohman
Business Acquisition [Line Items]
Total assets					28,984
Total liabilities					9,436
Fair value of net assets acquired					19,548
Consideration paid-cash					20,000
Consideration paid-units					3,500
Total consideration paid					24,730
Goodwill from purchase					5,182
Lohman | Noncompete Agreements
Business Acquisition [Line Items]
Estimated fair value of intangibles					1,777
Fair value of debt assumed for non-compete agreements					1,230
Lohman | Other assets
Business Acquisition [Line Items]
Estimated fair value of assets acquired					122
Lohman | Accounts receivable
Business Acquisition [Line Items]
Estimated fair value of assets acquired					1,005
Lohman | Perpetual care trusts, restricted, at fair value | Merchandise Trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired					11,884
Lohman | Perpetual care trusts, restricted, at fair value | Perpetual care trusts
Business Acquisition [Line Items]
Estimated fair value of assets acquired					2,232
Lohman | Deferred margin
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed					3,746
Lohman | Merchandise Liabilities Noncurrent
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed					3,458
Lohman | Perpetual care trust corpus
Business Acquisition [Line Items]
Estimated fair value of liabilities assumed					2,232
Lohman | Cemetery property
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired					6,100
Lohman | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired					5,864
Harden
Business Acquisition [Line Items]
Total assets			1,156			1,156
Fair value of net assets acquired			1,156			1,156
Consideration paid-cash						2,250
Consideration paid-units						650
Total consideration paid						3,321
Goodwill from purchase			2,165			2,165
Harden | Noncompete Agreements
Business Acquisition [Line Items]
Estimated fair value of intangibles			204			204
Fair value of debt assumed for non-compete agreements			421			421
Harden | Property and equipment
Business Acquisition [Line Items]
Estimated fair value of property and equipment acquired			$952			$952

Consolidated_Pro_Forma_Informa

Consolidated Pro Forma Information (Detail) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Revenue	$302,545	$281,613	$252,270
Net loss	($10,166)	($18,686)	($994)
Net loss per limited partner unit (basic and diluted)	($0.35)	($0.70)	($0.05)

Segment_Information_Additional

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 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								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues
Revenues	$73,991	$78,174	$71,533	$64,387	$63,068	$61,539	$62,422	$59,612	$288,085	$246,641	$242,606
Costs and expenses
Selling									55,277	47,832	46,878
General and administrative									35,110	31,873	28,928
Corporate overhead									32,454	28,875	28,169
Depreciation and amortization									11,081	9,548	9,431
Funeral home									39,710	35,654	28,725
Acquisition related costs, net of recoveries									2,269	1,051	3,123
Total cost and expenses									274,225	240,258	228,765
Operating profit									13,860	6,383	13,841
Total assets	1,699,464				1,474,343				1,699,464	1,474,343	1,343,725
Long lived asset additions									119,484	26,414	31,447
Goodwill	58,836				48,737				58,836	48,737	42,392
Cemetery
Costs and expenses
Cost of sales									33,652	27,859	28,101
Cemetery									64,672	57,566	55,410
Cemetery | Sales
Revenues
Revenues									146,873	125,052	129,983
Cemetery | Service and other
Revenues
Revenues									92,526	76,634	76,944
Funeral Homes Property
Revenues
Revenues									48,686	44,955	35,679
Cemetery property
Costs and expenses
Amortization of cemetery property									9,657	7,347	7,880
Cemetery Operations South East
Costs and expenses
Goodwill	8,950				6,174				8,950	6,174	6,174
Cemetery Operations North East
Costs and expenses
Goodwill	3,288								3,288
Cemetery Operations West
Costs and expenses
Goodwill	11,948				11,948				11,948	11,948	11,948
Funeral Home
Costs and expenses
Goodwill	34,650				30,615				34,650	30,615	24,270
Operating Segments | Cemetery Operations South East
Revenues
Revenues									138,769	134,046	129,212
Costs and expenses
Selling									31,971	30,760	29,032
General and administrative									17,590	16,717	15,206
Depreciation and amortization									2,958	2,332	2,164
Total cost and expenses									101,460	95,726	91,239
Operating profit									37,309	38,320	37,973
Total assets	639,619				567,999				639,619	567,999	519,918
Long lived asset additions									30,109	9,418	12,832
Goodwill	8,950				6,174				8,950	6,174	6,174
Operating Segments | Cemetery Operations South East | Cemetery
Costs and expenses
Cost of sales									20,650	19,422	19,358
Cemetery									28,291	26,495	25,479
Operating Segments | Cemetery Operations South East | Cemetery | Sales
Revenues
Revenues									95,787	93,085	91,682
Operating Segments | Cemetery Operations South East | Cemetery | Service and other
Revenues
Revenues									42,982	40,961	37,530
Operating Segments | Cemetery Operations South East | Cemetery property
Costs and expenses
Amortization of cemetery property									5,056	4,234	4,346
Operating Segments | Cemetery Operations North East
Revenues
Revenues									82,216	63,110	60,357
Costs and expenses
Selling									15,363	13,140	12,251
General and administrative									7,696	6,484	6,072
Depreciation and amortization									1,806	900	900
Total cost and expenses									54,354	43,283	40,620
Operating profit									27,862	19,827	19,737
Total assets	423,485				312,492				423,485	312,492	299,166
Long lived asset additions									73,501	2,121	3,594
Goodwill	3,288								3,288
Operating Segments | Cemetery Operations North East | Cemetery
Costs and expenses
Cost of sales									9,025	8,144	7,704
Cemetery									20,464	14,615	13,693
Operating Segments | Cemetery Operations North East | Cemetery | Sales
Revenues
Revenues									44,528	36,537	34,807
Operating Segments | Cemetery Operations North East | Cemetery | Service and other
Revenues
Revenues									37,688	26,573	25,550
Operating Segments | Cemetery Operations North East | Cemetery property
Costs and expenses
Amortization of cemetery property									2,328	2,483	2,394
Operating Segments | Cemetery Operations West
Revenues
Revenues									80,255	78,636	68,766
Costs and expenses
Selling									15,303	13,910	12,490
General and administrative									9,824	8,672	7,648
Depreciation and amortization									2,140	2,104	2,316
Total cost and expenses									53,351	48,958	45,437
Operating profit									26,904	29,678	23,329
Total assets	444,890				429,799				444,890	429,799	394,685
Long lived asset additions									4,195	3,767	4,757
Goodwill	11,948				11,948				11,948	11,948	11,948
Operating Segments | Cemetery Operations West | Cemetery
Costs and expenses
Cost of sales									10,167	7,816	6,745
Cemetery									15,917	16,456	16,238
Operating Segments | Cemetery Operations West | Cemetery | Sales
Revenues
Revenues									47,772	43,426	39,590
Operating Segments | Cemetery Operations West | Cemetery | Service and other
Revenues
Revenues									32,483	35,210	29,176
Operating Segments | Cemetery Operations West | Cemetery property
Costs and expenses
Amortization of cemetery property									2,935	1,202	1,048
Operating Segments | Funeral Home
Revenues
Revenues									55,751	50,808	37,988
Costs and expenses
Depreciation and amortization									3,200	3,036	2,509
Funeral home									40,696	36,319	28,977
Total cost and expenses									43,896	39,355	31,486
Operating profit									11,855	11,453	6,502
Total assets	164,925				135,232				164,925	135,232	107,059
Long lived asset additions									10,998	9,637	9,415
Goodwill	34,650				30,615				34,650	30,615	24,270
Operating Segments | Funeral Home | Funeral Homes Property
Revenues
Revenues									55,751	50,808	37,988
Corporate
Costs and expenses
Selling									1,538	972	868
General and administrative											2
Corporate overhead									32,454	28,875	28,169
Depreciation and amortization									977	1,176	1,542
Acquisition related costs, net of recoveries									2,269	1,051	3,123
Total cost and expenses									37,238	32,074	33,704
Operating profit									-37,238	-32,074	-33,704
Total assets	26,545				28,821				26,545	28,821	22,897
Long lived asset additions									681	1,471	849
Adjustment
Revenues
Revenues									-68,906	-79,959	-53,717
Costs and expenses
Selling									-8,898	-10,950	-7,763
Funeral home									-986	-665	-252
Total cost and expenses									-16,074	-19,138	-13,721
Operating profit									-52,832	-60,821	-39,996
Adjustment | Cemetery
Costs and expenses
Cost of sales									-6,190	-7,523	-5,706
Adjustment | Cemetery | Sales
Revenues
Revenues									-41,214	-47,996	-36,096
Adjustment | Cemetery | Service and other
Revenues
Revenues									-20,627	-26,110	-15,312
Adjustment | Funeral Homes Property
Revenues
Revenues									-7,065	-5,853	-2,309
Adjustment | Cemetery property
Costs and expenses
Amortization of cemetery property									($662)	($572)	$92

Assets_and_Liabilities_Measure

Assets and Liabilities Measured at Fair Value (Detail) (Variable Interest Entity, Primary Beneficiary, USD $)	Dec. 31, 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	$484,820	$431,556
Merchandise Trusts | Short-term investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	52,521	46,518
Merchandise Trusts | Fixed maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	16,384	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	269
Merchandise Trusts | Fixed maturities | Corporate debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	8,976	9,171
Merchandise Trusts | Fixed maturities | Other debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	7,139	7,324
Merchandise Trusts | Mutual funds - debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	142,680	111,333
Merchandise Trusts | Mutual funds - equity securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	179,458	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	58,672	49,103
Merchandise Trusts | Mutual funds - equity securities | energy sector
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	7,733
Merchandise Trusts | Mutual funds - equity securities | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	22,927	36,193
Merchandise Trusts | Mutual funds - equity securities | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	90,126	72,234
Merchandise Trusts | Equity securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	80,299	85,695
Merchandise Trusts | Equity securities | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	50,091	57,258
Merchandise Trusts | Equity securities | Global Equity Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	30,208	28,437
Merchandise Trusts | Other invested assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	5,159	5,723
Merchandise Trusts | Total managed investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	476,501	423,294
Merchandise Trusts | Level 1 | Short-term investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	52,521	46,518
Merchandise Trusts | Level 1 | Mutual funds - debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	142,680	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	58,672	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	7,733
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	22,927	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	90,126	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	50,091	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	30,208	28,437
Merchandise Trusts | Level 1 | Total managed investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	454,958	401,076
Merchandise Trusts | Level 2 | Fixed maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	16,384	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	269
Merchandise Trusts | Level 2 | Fixed maturities | Corporate debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	8,976	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	7,139	7,324
Merchandise Trusts | Level 2 | Other invested assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	5,159	5,723
Merchandise Trusts | Level 2 | Total managed investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	21,543	22,218
Perpetual care trusts
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	345,105	311,771
Perpetual care trusts | Short-term investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	26,644	16,686
Perpetual care trusts | Fixed maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	24,032	25,253
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	79
Perpetual care trusts | Fixed maturities | Corporate debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	23,466	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 | Fixed maturities | U.S. Government and federal agency
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	116	372
Perpetual care trusts | Mutual funds - debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	123,894	116,013
Perpetual care trusts | Mutual funds - equity securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	125,436	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	41,753	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	14,829	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	43,596	46,817
Perpetual care trusts | Mutual funds - equity securities | Other
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	25,258	13,252
Perpetual care trusts | Equity securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	45,074	37,844
Perpetual care trusts | Equity securities | Master limited partnerships
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	43,207	36,925
Perpetual care trusts | Equity securities | Global Equity Securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	1,867	919
Perpetual care trusts | Other invested assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	25	382
Perpetual care trusts | Total managed investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	345,105	311,771
Perpetual care trusts | Level 1 | Short-term investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	26,644	16,686
Perpetual care trusts | Level 1 | Fixed maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	116	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	116	372
Perpetual care trusts | Level 1 | Mutual funds - debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	123,894	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	41,753	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	14,829	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	43,596	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	25,258	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	43,207	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	1,867	919
Perpetual care trusts | Level 1 | Total managed investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	321,164	286,508
Perpetual care trusts | Level 2 | Fixed maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	23,916	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	79
Perpetual care trusts | Level 2 | Fixed maturities | Corporate debt securities
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	23,466	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	25	382
Perpetual care trusts | Level 2 | Total managed investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Available for sale securities	$23,941	$25,263

Recovered_Sheet6

Quarterly Results of Operations (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Schedule Of Quarterly Financial Information [Line Items]
Revenues	$73,991	$78,174	$71,533	$64,387	$63,068	$61,539	$62,422	$59,612	$288,085	$246,641	$242,606
Net income (loss)	-7,796	-3,268	-118	409	-3,539	-1,484	-11,809	-2,200	-10,773	-19,032	-3,013
General partner's interest in net income (loss) for the period	-106	-44	-9	4	-66	-26	-218	-40	-155	-350	-60
Limited partners' interest in net income (loss) for the period	($7,690)	($3,224)	($109)	$405	($3,473)	($1,458)	($11,591)	($2,160)	($10,618)	($18,682)	($2,953)
Net income (loss) per limited partner unit
Basic and diluted	($0.26)	($0.11)		$0.02	($0.16)	($0.07)	($0.54)	($0.11)

Partners_Capital_Additional_In

Partners' Capital - Additional Information (Detail) (USD $)	0 Months Ended						12 Months Ended
	Nov. 14, 2014	Aug. 14, 2014	Jun. 12, 2014	21-May-14	Feb. 27, 2014	Mar. 26, 2013	Dec. 31, 2014	Dec. 31, 2013	Jun. 12, 2014	21-May-14	Feb. 27, 2014	Mar. 26, 2013
Limited Partners' Capital Account [Line Items]
Public offering, common units sold			2,990,000		2,300,000	1,610,000	5,290,000	1,610,000
common unit, price per unit			$23.67	$24.38	$24.45	$25.35			$23.67	$24.38	$24.45	$25.35
Net proceeds of the offering, after deducting underwriting discounts and offering expenses			$67,100,000		$53,200,000	$38,400,000
Common units issued				2,255,947						2,255,947
Proceeds from issuance of common units				55,000,000			53,152,000
Distribution units issued	54,678	57,062					111,740
Cash Distribution paid	$2,800,000	$2,800,000
Minimum
Limited Partners' Capital Account [Line Items]
Partnership agreement restricts, voting rights of unitholders							20.00%

Activity_Relating_to_Number_of

Activity Relating to Number of Common Units Outstanding (Detail) (USD $)	0 Months Ended					12 Months Ended
	Nov. 14, 2014	Aug. 14, 2014	Jun. 12, 2014	Feb. 27, 2014	Mar. 26, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Capital Unit [Line Items]
Outstanding, beginning of period						21,377,102	19,568,448	19,368,261
Public offerings			2,990,000	2,300,000	1,610,000	5,290,000	1,610,000
Issuance of common units						$2,255,947
Unit distributions	54,678	57,062				111,740
Issuances related to acquisitions and related agreements							164,558	180,735
Unit-based compensation						168,806	34,096	19,452
Outstanding, end of period						29,203,595	21,377,102	19,568,448