StoneMor 10-Q 9 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 06, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Entity Registrant Name	STONEMOR PARTNERS LP
Entity Central Index Key	0001286131
Trading Symbol	STON
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		38,288,857

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 24,448	$ 18,147
Accounts receivable, net of allowance	58,398	57,928
Prepaid expenses	9,398	4,475
Assets held for sale	757	757
Other current assets	17,136	17,009
Total current assets	110,137	98,316
Long-term accounts receivable, net of allowance	83,578	87,148
Cemetery property	330,968	330,841
Property and equipment, net of accumulated depreciation	112,142	112,716
Merchandise trusts, restricted, at fair value	515,065	488,248
Perpetual care trusts, restricted, at fair value	344,825	330,562
Deferred selling and obtaining costs	112,643	112,660
Deferred tax assets	86	86
Goodwill	24,862	24,862
Intangible assets	59,950	61,421
Other assets	33,223	22,241
Total assets	1,727,479	1,669,101
Current liabilities:
Accounts payable and accrued liabilities	57,921	59,035
Accrued interest	7,751	1,967
Current portion, long-term debt	953	798
Total current liabilities	66,625	61,800
Long-term debt, net of deferred financing costs	345,933	320,248
Deferred revenues	941,040	914,286
Deferred tax liabilities	6,675	6,675
Perpetual care trust corpus	344,825	330,562
Other long-term liabilities	51,216	42,108
Total liabilities	1,756,314	1,675,679
Commitments and contingencies
Partners’ deficit :
General partner interest	(4,242)	(4,008)
Common limited partners’ interest	(24,593)	(2,570)
Total partners’ deficit	(28,835)	(6,578)
Total liabilities and partners’ deficit	$ 1,727,479	$ 1,669,101

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues:
Revenues	$ 71,469	$ 77,945
Costs and Expenses:
Cost of goods sold	9,743	13,435
Selling expense	14,733	16,256
General and administrative expense	11,439	10,958
Corporate overhead	13,413	11,827
Depreciation and amortization	2,757	3,045
Total costs and expenses	80,832	85,971
Other losses		(5,205)
Operating loss	(9,363)	(13,231)
Interest expense	(13,171)	(7,113)
Loss from operations before income taxes	(22,534)	(20,344)
Income tax benefit		2,421
Net loss	(22,534)	(17,923)
General partner’s interest	(234)	(187)
Limited partners’ interest	$ (22,300)	$ (17,736)
Net loss per limited partner unit (basic and diluted)	$ (0.59)	$ (0.47)
Weighted average number of limited partners’ units outstanding (basic and diluted)	38,031	37,959
Cemetery
Revenues:
Revenues	$ 57,910	$ 62,243
Costs and Expenses:
Depreciation and amortization	1,962	2,074
Total costs and expenses	17,247	17,414
Cemetery | Interments
Revenues:
Revenues	15,944	19,625
Cemetery | Merchandise
Revenues:
Revenues	16,541	16,627
Cemetery | Services
Revenues:
Revenues	15,967	16,491
Cemetery | Investment and other
Revenues:
Revenues	9,458	9,500
Funeral Home
Revenues:
Revenues	13,559	15,702
Costs and Expenses:
Depreciation and amortization	588	713
Funeral Home | Merchandise
Revenues:
Revenues	6,275	7,429
Costs and Expenses:
Total costs and expenses	2,317	2,478
Funeral Home | Services
Revenues:
Revenues	7,284	8,273
Costs and Expenses:
Total costs and expenses	5,553	5,518
Funeral Home | Investment and other
Costs and Expenses:
Total costs and expenses	$ 3,630	$ 5,040

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF PARTNERS DEFICIT (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Beginning Balance	$ (6,578)	$ 91,696
Cumulative effect of accounting change		(28,097)
Beginning Balance, Adjusted		63,599
Common unit awards under incentive plans	277	158
Net loss	(22,534)	(17,923)
Ending Balance	$ (28,835)	$ 45,834
Outstanding Common Units
Beginning Balance (in units)	37,958,645	37,957,936
Common unit awards under incentive plans (in units)	301,826	709
Ending Balance (in units)	38,260,471	37,958,645
Common Limited Partners
Beginning Balance	$ (2,570)	$ 94,655
Cumulative effect of accounting change		(27,805)
Beginning Balance, Adjusted		66,850
Common unit awards under incentive plans	277	158
Net loss	(22,300)	(17,736)
Ending Balance	(24,593)	49,272
General Partner
Beginning Balance	(4,008)	(2,959)
Cumulative effect of accounting change		(292)
Beginning Balance, Adjusted		(3,251)
Net loss	(234)	(187)
Ending Balance	$ (4,242)	$ (3,438)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash Flows From Operating Activities:
Net loss	$ (22,534)	$ (17,923)
Adjustments to reconcile net loss to net cash provided by operating activities:
Cost of lots sold	1,522	1,830
Depreciation and amortization	2,757	3,045
Provision for bad debt	2,042	600
Non-cash compensation expense	277	158
Non-cash interest expense	4,429	1,167
Other losses, net		5,205
Changes in assets and liabilities:
Accounts receivable, net of allowance	(1,965)	(3,668)
Merchandise trust fund	(5,990)	(3,818)
Other assets	(4,382)	(3,055)
Deferred selling and obtaining costs	17	(1,866)
Deferred revenues	8,584	15,791
Deferred taxes, net		(2,596)
Payables and other liabilities	2,140	11,280
Net cash (used in) provided by operating activities	(13,103)	6,150
Cash Flows From Investing Activities:
Cash paid for capital expenditures	(1,903)	(4,369)
Cash paid for acquisitions		(833)
Net cash used in investing activities	(1,903)	(5,202)
Cash Flows From Financing Activities:
Proceeds from borrowings	24,562	14,380
Repayments of debt	(253)	(11,530)
Principal payment on finance leases	(366)
Cost of financing activities	(2,636)	(207)
Net cash provided by financing activities	21,307	2,643
Net increase in cash, cash equivalents and restricted cash	6,301	3,591
Cash, cash equivalents and restricted cash—Beginning of period	18,147	6,821
Cash, cash equivalents and restricted cash—End of period	24,448	10,412
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	2,842	2,478
Cash paid during the period for income taxes	41	39
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	932
Operating cash flows from finance leases	116
Non-cash investing and financing activities:
Acquisition of assets by financing	$ 1,314	278
Classification of assets as held for sale		$ 283

GENERAL

GENERAL	3 Months Ended
	Mar. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
GENERAL	1. GENERAL Nature of Operations StoneMor Partners L.P. (the "Partnership") is a provider of funeral and cemetery products and services in the death care industry in the United States. As of March 31, 2019, the Partnership operated 322 cemeteries in 27 states and Puerto Rico, of which 291 were owned and 31 were operated under lease, management or operating agreements. The Partnership also owned and operated 90 funeral homes, including 42 located on the grounds of cemetery properties that the Partnership owns, in 17 states and Puerto Rico. The Partnership’s cemeteries provide cemetery property interment rights such as burial lots, lawn and mausoleum crypts, and cremation niches. Cemetery merchandise is comprised of burial vaults, caskets, grave markers and memorials and cemetery services include the installation of this merchandise and other service items. The Partnership sells these products and services both at the time of death, which is referred to as at-need, and prior to the time of death, which is referred to as pre-need. The Partnership’s funeral home services include family consultation, the removal and preparation of remains, insurance products and the use of funeral home facilities for visitation and memorial services. Basis of Presentation The accompanying condensed consolidated financial statements, which are unaudited except for the balance sheet at December 31, 2018, which has been derived from audited financial statements, have been prepared in accordance with the requirements of Form 10-Q and accounting principles generally accepted in the United States (“GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in Form 10-K. In management’s opinion, all adjustments necessary for a fair presentation of the Partnership’s financial position, results of operations and cash flows for the periods disclosed have been made. These interim condensed consolidated financial statements should be read in conjunction with the audited financial statements and the related notes thereto presented in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2018. The results of operations for the three months ended March 31, 2019 may not necessarily be indicative of the results of operations for the full year ended December 31, 2019. Principles of Consolidation The unaudited condensed financial statements include the accounts of each of the Partnership’s 100% owned subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Partnership has a variable interest and is the primary beneficiary. The Partnership operates 31 cemeteries under long-term lease, operating or management agreements. The operations of 16 of these managed cemeteries have been consolidated. The Partnership operates 15 cemeteries under long-term leases and other agreements that do not qualify as acquisitions for accounting purposes. As a result, the Partnership did not consolidate all of the existing assets and liabilities related to these cemeteries. The Partnership has consolidated the existing assets and liabilities of the merchandise and perpetual care trusts associated with these cemeteries as variable interest entities since the Partnership controls and receives the benefits and absorbs any losses from operating these trusts. Under the long-term leases, and other agreements associated with these properties, which are subject to certain termination provisions, the Partnership is the exclusive operator of these cemeteries and earns revenues related to sales of merchandise, services and interment rights, and incurs expenses related to such sales, including the maintenance and upkeep of these cemeteries. Upon termination of these agreements, the Partnership will retain all of the benefits and related contractual obligations incurred from sales generated during the agreement period. The Partnership has also recognized the existing customer contract-related performance obligations that it assumed as part of these agreements. Proposed Merger and Reorganization On September 27, 2018, the Partnership, StoneMor GP LLC, a Delaware limited liability company and the general partner of the Partnership (“GP”), StoneMor GP Holdings LLC, a Delaware limited liability company and the sole member of GP (“GP Holdings”), and Hans Merger Sub, LLC, a Delaware limited liability company and wholly-owned subsidiary of GP (“Merger Sub”), entered into a Merger and Reorganization Agreement (the “Merger Agreement”) pursuant to which, among other things, GP will convert from a Delaware limited liability company into a Delaware corporation to be named StoneMor Inc. (the “Company” when referring to StoneMor Inc. subsequent to such conversion), the Partnership will become a wholly owned subsidiary of the Company and the unitholders of the Partnership will become stockholders in the Company. The Merger remains subject to unitholder approval. Per the terms of the Merger Agreement each Party shall bear its own expenses, costs and fees (including attorneys’, auditors’ and financing fees, if any) in connection with the preparation and delivery of the Merger Agreement and compliance therewith, whether or not the transactions contemplated by the Merger Agreement are effected. The Partnership has incurred $2.5 million in legal and other expenses for the transactions contemplated by the Merger Agreement through March 31, 2019, of which $2.2 million was incurred through December 31, 2018 and $0.3 million was incurred in the three months ended March 31, 2019. January 2019 Restructuring On January 31, 2019, the Partnership announced a restructuring initiative implemented as part of its ongoing organizational review. This restructuring was intended to further integrate, streamline and optimize the Partnership’s operations. As part of this restructuring, the Partnership undertook certain cost reduction initiatives, including a reduction of approximately 45 positions of its workforce, primarily related to corporate functions in Trevose, a streamlining of general and administrative expenses and an optimization of location spend. The Partnership expects to incur cash charges of $0.6 million Uses and Sources of Liquidity The Partnership’s primary sources of liquidity are cash generated from operations and borrowings under its revolving credit facility. As a master limited partnership (“MLP”), the Partnership's primary cash requirements, in addition to normal operating expenses, are for capital expenditures, net contributions to the merchandise and perpetual care trust funds, debt service and cash distributions. In general, as part of its operating strategy, the Partnership expects to fund: • working capital deficits through cash generated from operations, additional borrowings, and sales of underperforming properties; • expansion capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service obligations through available cash, cash generated from operations, additional borrowings or asset sales. Amounts contributed to the merchandise trust funds will be withdrawn at the time of the delivery of the product or service sold to which the contribution relates (see "Summary of Significant Accounting Policies" section below regarding revenue recognition), which will reduce the amount of additional borrowings or asset sales needed; and • any cash distributions the Partnership is permitted and determines to pay in accordance with its partnership agreement and maintenance capital expenditures through available cash and cash flows from operating activities. While the Partnership relies heavily on its cash flows from operating activities and borrowings under its credit facility to execute its operational strategy and meet its financial commitments and other short-term financial needs, the Partnership cannot be certain that sufficient capital will be generated through operations or available to the Partnership to the extent required and on acceptable terms. Moreover, although the Partnership's cash flows from operating activities have been positive, the Partnership has experienced negative financial trends which, when considered in the aggregate, raise substantial doubt about the Partnership’s ability to continue as a going concern. These negative financial trends include: • the Partnership has continued to incur net losses for the three months ended March 31, 2019 and has an accumulated deficit as of March 31, 2019, due to an increased competitive environment, increased expenses due to the proposed conversion of the Partnership to a C-corporation and increases in professional fees and compliance costs; • a decline in billings coupled with the increase in professional, compliance and consulting expenses, tightened the Partnership's liquidity position and increased reliance on long-term financial obligations, which, in turn, eliminated the Partnership's ability to pay distributions; • the Partnership's failure to comply with certain debt covenants required by the Partnership’s credit facility due to the Partnership's inability to complete a timely filing of its Annual Reports on Form 10-K and Quarterly Reports on Form 10-Q, as well as exceeding of the maximum consolidated leverage ratio financial covenant for the quarters ended December 31, 2017 and March 31, 2018, exceeding the maximum consolidated secured net leverage ratio financial covenant for the periods ended June 30, 2018, September 30, 2018 and December 31, 2018 and not being able to achieve the minimum consolidated fixed charge coverage ratio for the periods ended June 30, 2018, September 30, 2018 and December 31, 2018. As further disclosed in the credit facility subsection in Note 9 Long-Term Debt, these failures constituted defaults that the Partnership's lenders agreed to waive; and • the provision for ticking fees assessed on the amount of outstanding loans made under the Tranche A Revolving Credit Facility (the “Tranche A Revolving Loans”) and payable to the Tranche A Revolving Lenders (i) in-kind, by increasing the outstanding principal amount of such Lender’s Tranche A Revolving Loans (“PIK”) or (ii) in cash in the following amounts and on the following dates: • 3.00% on July 1, 2019, of which (x) 2.00% shall PIK and (y) 1.00% shall be payable in cash, unless Required Lenders agree to PIK; • 1.00% on August 1, 2019, payable in cash, unless the Required Lenders agree to PIK; • 1.00% on September 1, 2019, payable in cash, unless the Required Lenders agree to PIK; and • 1.00% on October 1, 2019, PIK. During 2018 and 2019, the Partnership implemented (and will continue to implement) various actions to improve profitability and cash flows to fund operations. A summary of these actions is as follows: • continue to manage recurring operating expenses and seek to limit non-recurring operating expenses over the next twelve-month period; • the Partnership engaged a financial advisor to advise the Partnership in the arrangement of the refinancing in full of the obligations with respect to the Tranche A Revolving Credit Facility including debt and equity financing vehicles, however, at this time the Partnership has no commitments to obtain any additional funds, and there can be no assurance that such funds will be available on acceptable terms or at all; • complete sales of certain assets and businesses to provide supplemental liquidity; and • for the reasons disclosed above, the Partnership was not in compliance with certain of its amended credit facility covenants as of December 31, 2017, March 31, 2018, June 30, 2018, September 30, 2018 and December 31, 2018. These failures constituted defaults that the lenders agreed to waive pursuant to the Sixth Amendment and Waiver, the Seventh Amendment and Waiver and the Eighth Amendment and Waiver to the Partnership's credit facility on June 12, 2018, July 13, 2018 and February 4, 2019, respectively, as disclosed in the credit facility subsection in Note 9 Long-Term Debt. Moreover, based on the Partnership's forecasted operating performance, cash flows and projected plans to file financial statements on a timely basis consistent with the debt covenants, the Partnership does not believe it is probable that the Partnership will further breach the covenants under its amended credit facility for the next twelve-month period. However, there is no certainty that the Partnership's actual operating performance and cash flows will not be substantially different from forecasted results, and no certainty the Partnership will not need further amendments to its credit facility in the future. Factors that could impact the significant assumptions used by the Partnership in assessing its ability to satisfy its financial covenants include the following: • operating performance not meeting reasonably expected forecasts; • failing to generate profitable sales; • investments in the Partnership's trust funds experiencing significant declines due to factors outside its control; • being unable to compete successfully with other cemeteries and funeral homes in the Partnership's markets; • the number of deaths in the Partnership's markets declining; and • the mix of funeral and cemetery revenues between burials and cremations. If the Partnership's planned and implemented actions are not completed and cash savings realized and the Partnership fails to improve its operating performance and cash flows, or the Partnership is not able to comply with the covenants under its amended credit facility, the Partnership may be forced to limit its business activities, implement further modifications to its operations, further amend its credit facility and/or seek other sources of capital, and the Partnership may be unable to continue as a going concern. Additionally, a failure to generate additional liquidity could negatively impact the Partnership's access to inventory or services that are important to the operation of the Partnership's business. Given the Partnership's level of cash and cash equivalents, to preserve capital resources and liquidity, the Board of Directors of the General Partner concluded that it was not in the best interest of unitholders to pay distributions to unitholders after the first quarter of 2017. In addition, the Partnership's revolving credit facility effectively prohibits the Partnership from making distributions to unitholders. Any of these events may have a material adverse effect on the Partnership's results of operations and financial condition. The ability of the Partnership to meet its obligations at March 31, 2019, and to continue as a going concern, is dependent upon achieving the action plans noted above. The unaudited condensed consolidated financial statements for the three months ended March 31, 2019 , Summary of Significant Accounting Policies Refer to Note 1 to the Partnership’s audited consolidated financial statements included in Item 8 of its Annual Report on Form 10-K for the year ended December 31, 2018, which was filed with Securities and Exchange Commission ("SEC") on April 3, 2019, Use of Estimates The preparation of the Partnership’s unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in its Annual Report on Form 10-k for the year ended December 31, 2018. These estimates and assumptions may affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. As a result, actual results could differ from those estimates. Cash and Cash Equivalents The Partnership 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. Cash and Cash Equivalents of $24.4 million and $18.1 million as of March 31, 2019 and December 31, 2018, respectively, includes $4.5 million and $0, respectively, of restricted cash. Cash that is restricted from withdrawal or use under the terms of certain contractual agreement is recorded as restricted cash and included within cash and cash equivalents. Leases The Partnership leases a variety of assets throughout the organization, such as office space, funeral homes, warehouses, and equipment. The Partnership has both operating and finance leases. The Partnership’s operating leases primarily include office space, funeral homes and equipment. The Partnership’s finance leases primarily consist of vehicles and certain IT equipment. The Partnership determines whether an arrangement is or contains a lease at the inception of the arrangement based on the facts and circumstances in each contract. Leases with an initial term of 12 months or less are not recorded on the balance sheet and Partnership recognizes lease expense for these leases on a straight-line basis over the lease term. For leases agreements with an initial term in excess of 12 months, the Partnership records the lease liability and Right of Use (“ROU”) asset at commencement date based upon the present value of the sum of the remaining minimum rental payments, which exclude executory costs. Certain adjustments to the ROU asset may be required for items such as initial direct costs paid or incentives received. Certain leases provide the Partnership with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to 30 years. The exercise of lease renewal options is at the Partnership’s sole discretion and the Partnership is only including the renewal option in the lease term when the Partnership can be reasonably certain that the Partnership will exercise the additional options. As most of the Partnership’s leases do not provide an implicit rate, the Partnership uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Partnership evaluates the term of the lease, type of asset and our weighted average cost of capital to determine our incremental borrowing rate used to measure the ROU asset and lease liability . The Partnership calculates operating lease expense ratably over the lease term plus any reasonably assured renewal periods. We consider reasonably assured renewal options, fixed escalation provisions and residual value guarantees in our calculation. Leasehold improvements are amortized over the shorter of the lease term or asset life, which may include renewal periods where the renewal is reasonably assured, and are included in the determination of straight-line rent expense. The depreciable life of assets and leasehold improvements are generally limited by the expected lease term. The Partnership’s leases also typically have lease and non-lease components, which are generally accounted for separately and not included in the measurement of the ROU asset and lease liability. Net Loss per Common Unit Basic net loss attributable to common limited partners per unit is computed by dividing net loss attributable to common limited partners, which is determined after the deduction of the general partner’s interest, by the weighted average number of common limited partner units outstanding during the period. Net loss attributable to common limited partners is determined by deducting net loss attributable to participating securities, if applicable, and net loss attributable to the general partner’s units. The general partner’s interest in net loss is calculated on a quarterly basis based upon its units and incentive distributions to be distributed for the quarter, with a priority allocation of net income to the general partner’s incentive distributions, if any, in accordance with the partnership agreement, and the remaining net loss allocated with respect to the general partner’s and limited partners’ ownership interests. The Partnership presents net loss per unit under the two-class method for MLPs, which considers whether the incentive distributions of an MLP represent a participating security when considered in the calculation of earnings per unit under the two-class method. The two-class method considers whether the partnership agreement contains any contractual limitations concerning distributions to the incentive distribution rights that would impact the amount of earnings to allocate to the incentive distribution rights for each reporting period. If distributions are contractually limited to the incentive distribution rights’ share of currently designated available cash for distributions as defined under the partnership agreement, undistributed earnings in excess of available cash should not be allocated to the incentive distribution rights. Under the two-class method, management of the Partnership believes the partnership agreement contractually limits cash distributions to available cash; therefore, undistributed earnings in excess of available cash are not allocated to the incentive distribution rights. The following is a reconciliation of net loss allocated to the common limited partners for purposes of calculating net loss attributable to common limited partners per unit (in thousands): Three Months Ended March 31, 2019 2018 Net loss $ (22,534 ) $ (17,923 ) Less: Incentive distribution right (“IDR”) payments to general partner — — Net loss to allocate to general and limited partners (22,534 ) (17,923 ) General partner’s interest excluding IDRs (234 ) (187 ) Net loss attributable to common limited partners $ (22,300 ) $ (17,736 ) Diluted net loss attributable to common limited partners per unit is calculated by dividing net loss attributable to common limited partners, less income allocable to participating securities, by the sum of the weighted average number of common limited partner units outstanding and the dilutive effect of unit awards, as calculated by the treasury stock or if converted methods, as applicable. These awards consist of common units that are contingently issuable upon the satisfaction of certain vesting conditions and common units issuable upon the exercise of certain unit appreciation rights awards under the terms of the Partnership’s long-term incentive plans. The following table sets forth the reconciliation of the Partnership’s weighted average number of common limited partner units used to compute basic net loss attributable to common limited partners per unit with those used to compute diluted net loss attributable to common limited partners per unit (in thousands): Three Months Ended March 31, 2019 2018 Weighted average number of common limited partner units—basic 38,031 37,959 Add effect of dilutive incentive awards (1) — — Weighted average number of common limited partner units—diluted 38,031 37,959 (1) The diluted weighted average number of limited partners’ units outstanding presented on the unaudited condensed consolidated statement of operations does not include 977,166 units (747,142 time-based employee phantom units and 230,024 director phantom units) and 452,558 units (175,211 time-based phantom employee units and 277,347 director phantom units) for the three months ended March 31, 2019 and 2018, respectively, as their effects would be anti-dilutive. For the three months ended March 31, 2019 and 2018 anti-dilutive units excludes 46,734 and 126,768 units, respectively that are contingently issuable for which the contingency has not been met. See Note 17 Subsequent Events, for further detail of unit grants under the Partnership’s Amended and Restated 2019 Long-Term Incentive Plan. Recently Issued Accounting Standard Updates - Adopted in the Current Period Leases The Partnership adopted Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), using the modified retrospective approach, as of January 1, 2019. The core principle of ASU 2016-02 is that all leases create an asset and a liability for lessees and recognition of those lease assets and lease liabilities represents an improvement over previous GAAP, which did not require lease assets and lease liabilities to be recognized for most leases or disclosure of key information about leasing arrangements. In addition, the new standard offers specific accounting guidance for a lessee, a lessor, and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 provides for certain practical expedients when adopting the guidance. The Partnership elected the package of practical expedients allowing the Partnership to not reassess whether any expired or existing contracts are, or contain, leases, the lease classification for any expired or existing leases or initial direct costs for any expired or existing leases. The Partnership did not apply the hindsight practical expedient. The Partnership applied the land easements practical expedient allowing the Partnership to not assess whether any expired or existing land easements are, or contain, leases if they were not previously accounted for as leases under the existing leasing guidance. Instead, the Partnership will continue to apply its existing accounting policies to historical land easements. The Partnership elected to apply the short-term lease exception; therefore, the Partnership did not record a right-of-use asset or corresponding lease liability for leases with a term of twelve months or less and instead recognized a single lease cost allocated over the lease term, generally on a straight-line basis. The Partnership is separating lease components from non-lease components, as it did not elect the applicable practical expedient. The Partnership has excluded maintenance, taxes and insurance costs from the calculation of the initial lease liability in the transition. Non-lease components are accounted for separately from the lease and recorded as maintenance, taxes, and insurance and expense as incurred. The Partnership adopted the new guidance on January 1, 2019 and as a result of the adoption, the Partnership recorded: • a $1.1 million reclassification from Intangible assets to Other assets for below market lease intangibles, • a $0.1 million and $0.2 million reclassification from Accounts payable and accrued liabilities and Other long-term liabilities, respectively, to Other assets for a deferred gain on a sale leaseback transaction, • a $0.3 million and $3.5 million reclassification from Accounts payable and accrued liabilities and Other long-term liabilities, respectively, to Other assets for a rent incentive, • a $15.3 million increase to Other assets for operating lease right-of-use assets, and • a $2.2 million and $13.1 million increase to Accounts payable and accrued liabilities and Other long-term liabilities, respectively, for operating lease liabilities. The foregoing adjustments r esulted in the creation of a net right-of-use asset of $12.3 million and operating lease liability of $15.3 million as of the adoption date. Presentation In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification, amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded. In addition, the amendments expanded the disclosure requirements on the analysis of partners’ deficit for interim financial statements. Under the amendments, an analysis of changes in each caption of shareholders’ equity presented in the balance sheet must be provided in a note or separate statement. The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of comprehensive income is required to be filed. The final rule was effective on November 5, 2018; as such, the Partnership used the new presentation of a condensed consolidated statement of Partners' deficit within its interim financial statements in this Form 10-Q for the quarter ended March 31, 2019. Recently Issued Accounting Standard Updates - Not Yet Effective Credit Losses In the second quarter of 2016, the FASB issued Update No. 2016-13, Credit Losses (Topic 326)

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
ACQUISITIONS	2. ACQUISITIONS On January 19, 2018, the Partnership acquired six cemetery properties in Wisconsin and their related assets, net of certain assumed liabilities, for cash consideration of $2.5 million, of which $0.8 million was paid at closing. These properties had been managed by the Partnership since August 2016. The Partnership has accounted for the purchase of these properties, which were not material individually or in the aggregate, under the acquisition method of accounting. The Partnership did not complete any acquisitions during the three months ended March 31, 2019.

IMPAIRMENT & OTHER LOSSES

IMPAIRMENT & OTHER LOSSES	3 Months Ended
	Mar. 31, 2019
Production Related Impairments Or Charges [Abstract]
IMPAIRMENT & OTHER LOSSES	3. IMPAIRMENT & OTHER LOSSES Inventory Merchandise is sold to both at-need and pre-need customers. Merchandise allocated to service pre-need contractual obligations is recorded at cost and managed and stored by the Partnership until the Partnership services the underlying customer contract. Merchandise stored at certain locations may be exposed to changes in weather conditions. Primarily due to weather related deterioration over a number of years, the Partnership recorded inventory impairment charges of approximately $1.9 million for the three months ended March 31, 2018. This impairment loss related to damaged and excess inventory and is included in cost of goods sold for the three months ended March 31, 2018 in the accompanying consolidated statements of operations as this merchandise was utilized to fulfill the Partnership’s contractual obligations to at-need and pre-need customers. Due to enhanced inventory control procedures implemented in late 2018, the Partnership determined that certain merchandise inventory allocated to pre-need customers had been damaged due to weather related deterioration occurring over a number of years or had otherwise been deemed impractical for use by management as a result of past operating practices relating to inventory. For the three months ended March 31, 2018, the Partnership recorded an estimated impairment loss of approximately $5.0 million related to this damaged and unusable merchandise. The impairment loss is included in other losses in the accompanying consolidated statement of operations for three months ended March 31, 2018. The loss recorded represents management’s best estimate. This impairment was based on estimates and assumptions that have been deemed reasonable by management and included percentages of merchandise deemed unusable. Management’s assessment process relied on estimates and assumptions that are inherently uncertain, and unanticipated events or circumstances may occur that might cause the Partnership to change those estimates and assumptions.

ACCOUNTS RECEIVABLE, NET OF ALL

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	4. ACCOUNTS RECEIVABLE, NET OF ALLOWANCE Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Customer receivables $ 163,533 $ 167,017 Unearned finance income (16,650 ) (17,000 ) Allowance for bad debt (4,907 ) (4,941 ) Accounts receivable, net of allowance 141,976 145,076 Less: Current portion, net of allowance 58,398 57,928 Long-term portion, net of allowance $ 83,578 $ 87,148 Activity in the allowance for bad debt was as follows (in thousands): Three months ended March 31, 2019 2018 Balance, beginning of period $ 4,941 $ 19,795 Cumulative effect of accounting changes — (12,876 ) Provision for bad debt 2,043 600 Charge-offs, net (2,077 ) (1,309 ) Balance, end of period $ 4,907 $ 6,210

CEMETERY PROPERTY

CEMETERY PROPERTY	3 Months Ended
	Mar. 31, 2019
Text Block [Abstract]
CEMETERY PROPERTY	5. CEMETERY PROPERTY Cemetery property consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Cemetery land $ 256,163 $ 255,708 Mausoleum crypts and lawn crypts 74,805 75,133 Cemetery property $ 330,968 $ 330,841

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2019
Property Plant And Equipment [Abstract]
PROPERTY AND EQUIPMENT	6. PROPERTY AND EQUIPMENT Property and equipment consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Buildings and improvements $ 130,384 $ 129,971 Furniture and equipment 59,841 58,706 Funeral home land 14,185 14,185 Property and equipment, gross 204,410 202,862 Less: Accumulated depreciation (92,268 ) (90,146 ) Property and equipment, net of accumulated depreciation $ 112,142 $ 112,716 Depreciation expense was $2.4 million and $2.6 million for the three months ended March 31, 2019 and 2018, respectively.

MERCHANDISE TRUSTS

MERCHANDISE TRUSTS	3 Months Ended
	Mar. 31, 2019
Investments Debt And Equity Securities [Abstract]
MERCHANDISE TRUSTS	7. MERCHANDISE TRUSTS At March 31, 2019 and December 31, 2018, the Partnership’s merchandise trusts consisted of investments in debt and equity marketable securities and cash equivalents, both directly as well as through mutual and investment funds. All of these investments are carried at fair value. All of these investments subject to the fair value hierarchy are considered either Level 1 or Level 2 assets pursuant to the three-level hierarchy described in Note 13 Fair Value of Financial Instruments. There were no Level 3 assets. When the Partnership receives a payment from a customer, the Partnership deposits the amount required by law into the merchandise trusts that may be subject to cancellation on demand by the customer. The Partnership’s merchandise trusts related to states in which customers may cancel contracts with the Partnership comprises 53.4% of the total merchandise trust as of March 31, 2019. The merchandise trusts are variable interest entities (“VIE”) of which the Partnership is deemed the primary beneficiary. The assets held in the merchandise trusts are required to be used to purchase the merchandise and provide the services to which they relate. If the value of these assets falls below the cost of purchasing such merchandise and providing such services, the Partnership may be required to fund this shortfall. The Partnership included $9.1 million and $8.7 million of investments held in trust as required by law by the West Virginia Funeral Directors Association at March 31, 2019 and December 31, 2018 respectively, in its merchandise trust assets. These trusts are recognized at their account value, which approximates fair value. A reconciliation of the Partnership’s merchandise trust activities for the three months ended March 31, 2019 and 2018 is presented below (in thousands): Three months ended March 31, 2019 2018 Balance—beginning of period $ 488,248 $ 515,456 Contributions 13,883 17,109 Distributions (13,639 ) (14,652 ) Interest and dividends 7,325 6,247 Capital gain distributions 99 64 Realized gains and losses, net (281 ) (464 ) Other than temporary impairment (2,314 ) (11,153 ) Taxes 4 283 Fees (873 ) (1,351 ) Unrealized change in fair value 22,613 (2,853 ) Balance—end of period $ 515,065 $ 508,686 During the three months ended March 31, 2019 and 2018, purchases of available for sale securities were approximately $21.3 million and $32.5 million, respectively. During the three months ended March 31, 2019 and 2018, sales, maturities and paydowns of available for sale securities were approximately $9.1 million and $24.9 million, respectively. Cash flows from pre-need contracts are presented as operating cash flows in the Partnership’s unaudited condensed consolidated statement of cash flows. The cost and market value associated with the assets held in the merchandise trusts as of March 31, 2019 and December 31, 2018 were as follows (in thousands): March 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 10,761 $ — $ — $ 10,761 Fixed maturities: U.S. governmental securities 2 416 — (147 ) 269 Corporate debt securities 2 1,250 16 (316 ) 950 Total fixed maturities 1,666 16 (463 ) 1,219 Mutual funds—debt securities 1 188,195 4,295 (602 ) 191,888 Mutual funds—equity securities 1 45,045 6,506 — 51,551 Other investment funds (1) 220,198 2,001 (1,982 ) 220,217 Equity securities 1 18,178 3,955 (146 ) 21,987 Other invested assets 2 8,322 — — 8,322 Total investments $ 492,365 $ 16,773 $ (3,193 ) $ 505,945 West Virginia Trust Receivable 9,120 — — 9,120 Total $ 501,485 $ 16,773 $ (3,193 ) $ 515,065 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2019, there were $60.0 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 16,903 $ — $ — $ 16,903 Fixed maturities: U.S. governmental securities 2 392 — (147 ) 245 Corporate debt securities 2 1,311 29 (328 ) 1,012 Total fixed maturities 1,703 29 (475 ) 1,257 Mutual funds—debt securities 1 187,840 262 (2,645 ) 185,457 Mutual funds—equity securities 1 45,023 110 (18 ) 45,115 Other investment funds (1) 210,655 388 (7,784 ) 203,259 Equity securities 1 18,097 1,327 (213 ) 19,211 Other invested assets 2 8,398 2 (17 ) 8,383 Total investments $ 488,619 $ 2,118 $ (11,152 ) $ 479,585 West Virginia Trust Receivable 8,663 — — 8,663 Total $ 497,282 $ 2,118 $ (11,152 ) $ 488,248 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of two to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2018, there were $71.0 million in unfunded investment commitments to the private credit funds, which are callable at any time. The contractual maturities of debt securities as of March 31, 2019 and December 31, 2018 were as follows below (in thousands): March 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 32 $ 238 $ — Corporate debt securities 78 816 37 16 Total fixed maturities $ 78 $ 848 $ 275 $ 16 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 137 $ 108 $ — Corporate debt securities 68 873 55 16 Total fixed maturities $ 68 $ 1,010 $ 163 $ 16 Temporary Declines in Fair Value The Partnership evaluates declines in fair value below cost for each asset held in the merchandise trusts on a quarterly basis. An aging of unrealized losses on the Partnership’s investments in debt and equity securities within the merchandise trusts as of March 31, 2019 and December 31, 2018 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 267 $ 147 $ 267 $ 147 Corporate debt securities 50 — 557 316 607 316 Total fixed maturities 50 — 824 463 874 463 Mutual funds—debt securities 155 5 1,231 597 1,386 602 Mutual funds—equity securities — — — — — — Other investment funds 83,779 1,982 — — 83,779 1,982 Equity securities — — 555 146 555 146 Other invested assets — — — — — — Total $ 83,984 $ 1,987 $ 2,610 $ 1,206 $ 86,594 $ 3,193 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 243 $ 147 $ 243 $ 147 Corporate debt securities 103 2 549 326 652 328 Total fixed maturities 103 2 792 473 895 475 Mutual funds—debt securities 46,005 2,011 1,195 634 47,200 2,645 Mutual funds—equity securities 131 18 — — 131 18 Other investment funds 169,929 7,784 — — 169,929 7,784 Equity securities — — 597 213 597 213 Other invested assets — 4 790 13 790 17 Total $ 216,168 $ 9,819 $ 3,374 $ 1,333 $ 219,542 $ 11,152 For all securities in an unrealized loss position, the Partnership evaluated the severity of the impairment and length of time that a security has been in a loss position and concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Partnership is not aware of any circumstances that would prevent the future market value recovery for these securities. Other-Than-Temporary Impairment of Trust Assets The Partnership assesses its merchandise trust assets for other-than-temporary declines in fair value on a quarterly basis. During the three months ended March 31, 2019, the Partnership determined, based on its review, that there were 89 securities with an aggregate cost basis of approximately $91.9 million and an aggregate fair value of approximately $89.6 million, resulting in an impairment of $2.3 million, with such impairment considered to be other-than-temporary due to credit indicators. based on its review, that there were 94 securities with an aggregate cost basis of approximately $165.8 million and an aggregate fair value of approximately $154.6 million, resulting in an impairment of $11.2 million, with such impairment considered to be other-than-temporary due to credit indicators. Accordingly, the Partnership adjusted the cost basis of these assets to their current value and offset these changes against deferred merchandise trust revenue.

PERPETUAL CARE TRUSTS

PERPETUAL CARE TRUSTS	3 Months Ended
	Mar. 31, 2019
Investments Debt And Equity Securities [Abstract]
PERPETUAL CARE TRUSTS	8 . PERPETUAL CARE TRUSTS At March 31, 2019 and December 31, 2018, the Partnership’s perpetual care trusts consisted of investments in debt and equity marketable securities and cash equivalents, both directly as well as through mutual and investment funds. All of these investments are carried at fair value A reconciliation of the Partnership’s perpetual care trust activities for the three months ended March 31, 2019 and 2018 is presented below (in thousands): Three months ended March 31, 2019 2018 Balance—beginning of period $ 330,562 $ 339,928 Contributions 1,983 5,504 Distributions (4,403 ) (4,189 ) Interest and dividends 5,148 5,894 Capital gain distributions 114 124 Realized gains and losses, net 977 57 Other than temporary impairment (713 ) (6,834 ) Taxes 4 8 Fees (704 ) (2,441 ) Unrealized change in fair value 11,857 (1,804 ) Balance—end of period $ 344,825 $ 336,247 During the three months ended March 31, 2019 and 2018, purchases of available for sale securities were approximately $35.3 million and $20.7 million, respectively. During the three months ended March 31, 2019 and 2018, sales, maturities and paydowns of available for sale securities were approximately $31.9 million and $18.2 million, respectively. Cash flows from perpetual care trust related contracts are presented as operating cash flows in Partnership’s unaudited condensed consolidated statement of cash flows. The cost and market value associated with the assets held in the perpetual care trusts as of March 31, 2019 and December 31, 2018 were as follows (in thousands): March 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 11,671 $ — $ — $ 11,671 Fixed maturities: U.S. governmental securities 2 957 4 (92 ) 869 Corporate debt securities 2 3,165 23 (265 ) 2,923 Total fixed maturities 4,122 27 (357 ) 3,792 Mutual funds—debt securities 1 107,649 2,386 (187 ) 109,848 Mutual funds—equity securities 1 14,396 2,174 (2 ) 16,568 Other investment funds (1) 176,600 6,719 (4,096 ) 179,223 Equity securities 1 20,122 3,678 (77 ) 23,723 Other invested assets 2 — — — - Total investments $ 334,560 $ 14,984 $ (4,719 ) $ 344,825 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from one to eight years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2019 there were $82.0 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 12,835 $ — $ — $ 12,835 Fixed maturities: U.S. governmental securities 2 960 4 (121 ) 843 Corporate debt securities 2 4,883 161 (321 ) 4,723 Total fixed maturities 5,843 165 (442 ) 5,566 Mutual funds—debt securities 1 108,451 227 (837 ) 107,841 Mutual funds—equity securities 1 19,660 304 (142 ) 19,822 Other investment funds (1) 165,284 3,039 (4,607 ) 163,716 Equity securities 1 20,025 826 (145 ) 20,706 Other invested assets 2 56 20 — 76 Total investments $ 332,154 $ 4,581 $ (6,173 ) $ 330,562 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from two to eight years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2018 there were $94.5 million in unfunded investment commitments to the private credit funds, which are callable at any time. The contractual maturities of debt securities as of March 31, 2019 and December 31, 2018, were as follows below (in thousands): March 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 45 $ 793 $ 32 Corporate debt securities 213 2,513 147 51 Total fixed maturities $ 213 $ 2,558 $ 940 $ 83 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 416 $ 395 $ 32 Corporate debt securities 705 3,702 265 51 Total fixed maturities $ 705 $ 4,118 $ 660 $ 83 Temporary Declines in Fair Value The Partnership 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 Partnership’s investments in debt and equity securities within the perpetual care trusts as of March 31, 2019 and December 31, 2018 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 818 $ 92 $ 818 $ 92 Corporate debt securities — — 2,530 265 2,530 265 Total fixed maturities — — 3,348 357 3,348 357 Mutual funds—debt securities 223 9 2,969 178 3,192 187 Mutual funds—equity securities 207 2 — — 207 2 Other investment funds 59,569 4,096 — — 59,569 4,096 Equity securities 201 10 642 67 843 77 Total $ 60,200 $ 4,117 $ 6,959 $ 602 $ 67,159 $ 4,719 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 790 $ 121 $ 790 $ 121 Corporate debt securities 405 15 2,902 306 3,307 321 Total fixed maturities 405 15 3,692 427 4,097 442 Mutual funds—debt securities 21,867 591 2,814 246 24,681 837 Mutual funds—equity securities 1,382 141 — 1 1,382 142 Other investment funds 101,536 4,607 — — 101,536 4,607 Equity securities 241 16 583 129 824 145 Total $ 125,431 $ 5,370 $ 7,089 $ 803 $ 132,520 $ 6,173 For all securities in an unrealized loss position, the Partnership evaluated the severity of the impairment and length of time that a security has been in a loss position and concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Partnership is not aware of any circumstances that would prevent the future market value recovery for these securities. Other-Than-Temporary Impairment of Trust Assets The Partnership assesses its perpetual care trust assets for other-than-temporary declines in fair value on a quarterly basis. During the three months ended March 31, 2019, the Partnership determined that there were 66 securities with an aggregate cost basis of approximately $29.2 million and an aggregate fair value of approximately $28.5 million, resulting in an impairment of $0.7 million, with such impairment considered to be other-than-temporary. 105 Accordingly, the Partnership adjusted the cost basis of these assets to their current value and offset these changes against the liability for perpetual care trust corpus.

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
LONG-TERM DEBT	9. LONG-TERM DEBT Total debt consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Credit facility $ 180,132 $ 155,739 7.875% Senior Notes, due June 2021 173,748 173,613 Notes payable—acquisition debt 37 92 Notes payable—acquisition non-competes - - Insurance and vehicle financing 1,366 1,294 Less deferred financing costs, net of accumulated amortization (8,397 ) (9,692 ) Total debt 346,886 321,046 Less current maturities (953 ) (798 ) Total long-term debt $ 345,933 $ 320,248 Credit Agreements On August 4, 2016, our 100% owned subsidiary, StoneMor Operating LLC (the “Operating Company”) entered into a Credit Agreement (the “Original Credit Agreement”) among each of the Subsidiaries of the Operating Company (together with the Operating Company, “Borrowers”), the Lenders identified therein, Capital One, National Association (“Capital One”), as Administrative Agent, Issuing Bank and Swingline Lender, Citizens Bank N.A., as Syndication Agent, and TD Bank, N.A. and Raymond James Bank, N.A., as Co-Documentation Agents. In addition, on the same date, the Partnership, the Borrowers and Capital One, as Administrative Agent, entered into the Guaranty and Collateral Agreement (the “Guaranty Agreement,” and together with the Credit Agreement, “New Agreements”). Capitalized terms which are not defined in the following description of the New Agreements shall have the meaning assigned to such terms in the New Agreements, as amended On March 15, 2017, the Borrowers, Capital One, as Administrative Agent and acting in accordance with the written consent of the Required Lenders, entered into the First Amendment to Credit Agreement. Those parties subsequently entered into a Second Amendment and Limited Waiver on July 26, 2017, a Third Amendment and Limited Waiver effective as of August 15, 2017, a Fourth Amendment to Credit Agreement dated September 29, 2017, a Fifth Amendment to Credit Agreement dated as of December 22, 2017 but effective as of September 29, 2017 , a Sixth Amendment and Waiver to Credit Agreement dated June 12, 2018, a Seventh Amendment and Waiver to the Credit Agreement dated July 13, 2018 and the . We refer to the Original Credit Agreement, as so amended, as the “Original Amended Agreement.” Prior to the Eighth Amendment, the Amended Credit Agreement provided for up to $175.0 million initial aggregate amount of Revolving Commitments, which were subject to borrowing base limitations. The Eighth Amendment added to the Amended Credit Agreement a separate last out revolving credit facility (the “Tranche B Revolving Credit Facility”) in the aggregate amount of $35.0 million to be provided by certain affiliates of Axar Capital Management as the initial lenders under the Tranche B Revolving Credit Facility (the “Tranche B Revolving Lenders”) on the following terms • the aggregate amount of the Tranche B Revolving Commitments is $35.0 million; such Commitments were utilized in the amount of $25.0 million, which was reduced by a $0.7 million Original Issue Discount on the effective date of the Eighth Amendment (the “Eighth Amendment Effective Date”). The borrowings were subject to a fairness opinion, which has been received, in accordance with provisions of the Tranche B conditions of such borrowings. The remaining $10 million in commitments may be utilized in the amount of $5.0 million (or any integral multiple thereof) from time to time until April 30, 2019; • Tranche B Revolving Credit Facility Maturity Date is one business day after the maturity date of the original revolving credit facility (the “Tranche A Revolving Credit Facility”); • the interest rate applicable to the loans made under the Tranche B Revolving Credit Facility is 8.00% per annum, payable quarterly in arrears • borrowings under the Tranche B Revolving Credit Facility on the Eighth Amendment Effective Date were subject to an original issue discount in the amount of $0.7 million • upon the repayment or prepayment of the Tranche B Revolving Credit Facility in full, the Tranche B Revolving Lenders will receive additional interest in the amount of $0.7 million The Eighth Amendment also amended certain terms of the Original Amended Agreement to: • reduce the Tranche A Revolving Credit Availability Period to end on the Eighth Amendment Effective Date, which precludes borrowings under the Tranche A Revolving Credit Facility after such date; • reduce the amount of the Letter of Credit Sublimit from $15.0 million to $9.4 million, plus the principal amount of loans under the Tranche A Revolving Credit Facility that become subject to optional prepayment after the Eighth Amendment Effective Date, and permit the issuance of letters of credit under the Tranche A Revolving Credit Facility after the Eight Amendment Effective Date; • modify the Tranche A Revolving Credit Facility Maturity Date to be the earlier of (i) May 1, 2020 and (ii) the date that is six months prior to the earliest scheduled maturity date of any outstanding Permitted Unsecured Indebtedness; • redetermine the Applicable Rate to be 4.50% for Eurodollar Rate Loans and 3.50% for Base Rate Loans from the Eighth Amendment Effective Date to February 28, 2019; 4.75% and 3.75%, respectively, from March 1, 2019 to March 31, 2019; 5.50% and 4.50%, respectively, from April 1, 2019 to April 30, 2019; 5.75% and 4.75%, respectively, from May 1, 2019 to May 31, 2019; and 6.00% and 5.00%, respectively, from June 1, 2019; • discontinue the accrual of the commitment fee after the Eighth Amendment Effective Date; • provide for ticking fees assessed on the amount of outstanding loans made under the Tranche A Revolving Credit Facility (the “Tranche A Revolving Loans”) and payable to the Tranche A Revolving Lenders (i) in-kind, by increasing the outstanding principal amount of such Lender’s Tranche A Revolving Loans (“PIK”) or (ii) in cash, in the following amounts and on the following dates: o 3.00 o 1.00 o 1.00% on September 1, 2019, payable in cash, unless the Required Lenders agree to PIK; and o 1.00% on October 1, 2019, PIK; • amend the definition of “Consolidated Net Income” for purposes of calculating the Consolidated EBITDA to exclude, for the time period from January 1, 2018 to January 1, 2019, (i) any non-recurring charges for adjustments made to cost of goods sold for merchandise inventory impairment related to excess and damaged inventory of the Partnership or a subsidiary of the Partnership (and any reversal thereof) incurred during the fiscal year ended December 31, 2018 in an aggregate amount not to exceed $5.0 million and (ii) any non-recurring charges for the establishment of liability reserves required for future obligations of the Partnership or a Subsidiary of the Partnership to deliver allocated merchandise to customers (and any reversal thereof) incurred during the Fiscal Year ended December 2018 in an aggregate amount not to exceed $15.0 million; • amend the definition of “Consolidated EBITDA” for purposes of calculating the financial covenant to (i) adjust the limit on add backs for non-recurring cash expenses, losses, costs and charges to $17.0 million for each Measurement Period ended on or after April 1, 2018 and (ii) remove a separate add back for non-recurring cash expenses, costs and charges relating to “non-ordinary course of business” legal matters; • remove the Consolidated Secured Net Leverage Ratio and Consolidated Fixed Charge Coverage Ratio and replace them with a covenant requiring the Partnership to ensure that its Consolidated EBITDA is not less than the following amounts for the four quarters ending on the following dates: (i) $18.0 million for the period ended March 31, 2018; (ii) $13.0 million for the period ended June 30, 2018; (iii) $2.5 million for the period ended September 30, 2018; (iv) ($3.0 million) for the period ended December 31, 2018; (v) $1.0 million for the period ending March 31, 2019; (vi) $3.5 million for the period ending June 30, 2019; (vii) $8.0 million for the period ending September 30, 2019; (viii) $8.25 million for the period ending December 31, 2019; and (ix) $9.25 million for the period ending March 31, 2020; • provide for mandatory prepayments in an amount equal to 100% of the net cash proceeds from (i) sale/leaseback transactions and certain other permitted dispositions of assets and (ii) incurrence of certain indebtedness (including any indebtedness not permitted under the Amended Credit Agreement) in an amount exceeding $5.0 million; • extend the deadline for filing the Partnership’s Form 10-Q for the period ended March 31, 2018 to the later of February 6, 2019 and the date that is two Business Days following the Eighth Amendment Effective Date and for the periods ended June 30, 2018 and September 30, 2018 to February 15, 2019; • add a covenant requiring the Partnership and the Administrative Borrower to use their reasonable best efforts to consummate the transactions contemplated under the Merger Agreement (as defined below) by May 15, 2019 (the “C-Corporation Conversion”); modify the definition of “Change in Control” and several covenants, including but not limited to reporting covenants and covenants restricting fundamental changes, dispositions, investments, acquisitions and transactions with affiliates to permit the C-Corporation Conversion and to permit the Partnership to be a wholly-owned subsidiary of StoneMor Inc. (as defined below); • add a covenant requiring the Administrative Borrower to engage Houlihan Lokey or any other acceptable financial advisor by no later than the second business day after the Eighth Amendment Effective Date to advise it in the arrangement of the refinancing in full of the obligations with respect to the Tranche A Revolving Credit Facility (such refinancing, the “Refinancing”); • add a covenant requiring the Administrative Borrower to retain Carl Marks & Co. or another acceptable consultant of recognized national standing on or prior to the Eighth Amendment Effective Date, who shall (i) assist the Administrative Borrower in further developing its financial planning and analysis function; (ii) prepare a detailed analysis of G&A expenses and other overhead and develop cost savings initiatives and (iii) present a monthly written update to the Administrative Agent and the Lenders on progress; and • amend other provisions of the agreement in connection with the foregoing. In addition, in the Eighth Amendment, the Administrative Agent and Lenders party thereto waived existing defaults under the Original Amended Agreement as a result of the Partnership’s failure to (i) deliver the financial statements for the periods ended March 31, 2018, June 30, 2018 and September 30, 2018 and the related compliance certificates; (ii) comply with the facility’s maximum Consolidated Secured Net Leverage Ratio for each period ended June 30, 2018, September 30, 2018 and December 31, 2018 (iii) comply with the facility’s minimum Fixed Charge Coverage Ratio for each period ended June 30, 2018, September 30, 2018 and December 31, 2018; and (iv) inaccuracies in representations and warranties resulting from such defaults. The effectiveness of the Eighth Amendment was subject to the satisfaction of certain conditions, including the payment to the Tranche A Revolving Lenders of a fee in the aggregate amount of $0.8 million Additional covenants include customary limitations, subject to certain exceptions, on, among others: (i) the incurrence of Indebtedness; (ii) granting of Liens; (iii) fundamental changes and dispositions; (iv) investments, loans, advances, guarantees and acquisitions; (v) swap agreements; (vi) transactions with Affiliates; (vii) Restricted Payments; (viii) restrictive agreements; (ix) amendments to organizational documents and indebtedness; (x) prepayment of indebtedness; and (xi) Sale and Leaseback Transactions. The Original Amended Agreement also prohibited distributions to the Partnership’s partners unless the Consolidated Leverage Ratio (determined based on Consolidated EBITDA calculated giving effect to amendments under the Sixth Amendment) was not greater than 7.50:1.00 and the Revolving Credit Availability was at least $25.0 million. The Borrowers’ obligations under the Original Amended Agreement are guaranteed by the Partnership and the Borrowers. Pursuant to the Guaranty Agreement, the Borrowers’ obligations under the Original Amended Agreement are secured by a first priority lien and security interest (subject to permitted liens and security interests) in substantially all of the Partnership’s and Borrowers’ assets, whether then owned or thereafter acquired, excluding certain excluded assets, which include, among others: (i) Trust Accounts, certain proceeds required by law to be placed into such Trust Accounts and funds held in such Trust Accounts; and (ii) Excluded Real Property, including owned and leased real property that may not be pledged as a matter of law. As of March 31, 2019, the outstanding amount of borrowings under the Original Amended Agreement was $180.7 million , which was used to pay down outstanding obligations under the Partnership’s prior credit agreement, to pay fees, costs and expenses related to the New Agreements and to fund working capital needs Each Borrowing under the Original Amended Credit Agreement is comprised of Base Rate Loans or Eurodollar Loans. The Loans comprising each Base Rate Borrowing (including each Swingline Loan) bear interest at the Base Rate plus the Applicable Rate, and the Loans comprising each Eurodollar Borrowing bear interest at the Eurodollar Rate plus the Applicable Rate. Prior to the Sixth Amendment and Waiver, the Applicable Rate was determined based on the Consolidated Leverage Ratio of the Partnership and its Subsidiaries and ranged from 1.75% to 3.75% for Eurodollar Rate Loans and 0.75% to 2.75% for Base Rate Loans and between 0.30% and 0.50% for unused commitment fee. The Sixth Amendment and Waiver redetermined the Applicable Rate based on the Consolidated Secured Net Leverage Ratio of the Partnership and its Subsidiaries and increased the minimum and maximum Applicable Rate by 0.50% to be in the range between 2.25% to 4.25% for Eurodollar Rate Loans and 1.25% to 3.75% for Base Rate Loans (but in no event less that the Applicable Rate that would be in effect if calculated as set forth in the Original Amended Agreement not giving effect to the Sixth Amendment and Waiver and the Seventh Amendment and Waiver). As of March 31, 2019, the Applicable Rate for Eurodollar Rate Loans was 4.75% and for Base Rate Loans was 3.75%. Prior to the Eighth Amendment, the Borrowers were also required to pay a quarterly unused commitment fee, which accrued at the Applicable Rate on the amount by which the commitments under the Original Amended Agreement exceeded the usage of such commitments, and which was included within interest expense on the Partnership’s condensed consolidated statements of operations. On March 31, 2019, the weighted average interest rate on outstanding borrowings under the Original Amended Agreement was 7.66% Senior Notes On May 28, 2013, the Partnership issued $175.0 million aggregate principal amount of 7.875% Senior Notes due 2021 (the "Senior Notes"). The Partnership pays 7.875% interest per annum on the principal amount of the Senior Notes, payable in cash semi-annually in arrears on June 1 and December 1 of each year. The net proceeds from the offering of the Senior Notes were used to retire a $150.0 million aggregate principal amount of 10.25% Senior Notes due 2017 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 Partnership 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 the Senior Notes. The Senior Notes mature on June 1, 2021. The Partnership may redeem the Senior Notes at any time, 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 2018 101.969 % 2019 and thereafter 100.000 % 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 Partnership 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. The Senior Notes are jointly and severally guaranteed by certain of the Partnership’s subsidiaries. The Indenture governing the Senior Notes contains covenants, including limitations of the Partnership’s ability to incur additional indebtedness and liens, make certain dividends, distributions, redemptions or investments, enter into certain transactions with affiliates, make certain asset sales, and engage in certain mergers, consolidations or sales of all or substantially all of the Partnership’s assets, among other items. As of March 31, 2019, the Partnership was in compliance with these covenants.

DEFERRED REVENUES AND COSTS

DEFERRED REVENUES AND COSTS	3 Months Ended
	Mar. 31, 2019
Revenue From Contract With Customer [Abstract]
DEFERRED REVENUES AND COSTS	10. DEFERRED REVENUES AND COSTS The Partnership defers 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 Partnership recognizes deferred merchandise and service revenues as deferred revenues within long-term liabilities on its consolidated balance sheets. The Partnership recognizes deferred direct costs associated with pre-need cemetery merchandise and service revenues as deferred selling and obtaining costs within long-term assets on its consolidated balance sheets. The Partnership 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. Deferred revenues and related costs consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Deferred contract revenues $ 833,050 $ 830,602 Deferred merchandise trust revenue 94,410 92,718 Deferred merchandise trust unrealized gains (losses) 13,580 (9,034 ) Deferred revenues $ 941,040 $ 914,286 Deferred selling and obtaining costs $ 112,643 $ 112,660 For the three months ended March 31, 2019, the Partnership recognized $22.6 million of the deferred revenue balance at December 31, 2018 as revenue. Also during the three months ended March 31, 2019, the Partnership had no change in the deferred selling and obtaining costs as recognition offset deferrals of new incremental direct selling costs. The components of deferred revenues, net in the Partnership’s Unaudited Condensed Consolidated Balance Sheet at March 31, 2019 and December 31, 2018 were as follows (in thousands): March 31, 2019 December 31, 2018 Deferred revenue $ 963,612 $ 937,708 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (22,572 ) (23,422 ) Deferred revenue, net $ 941,040 $ 914,286 The Partnership cannot estimate the period when it expects its remaining performance obligations will be recognized because certain performance obligations will only be satisfied at the time of death. The Partnership expects to service 55% of its deferred revenue in the first 4-5 years and approximately 80% of its deferred revenue within 18 years.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	11. COMMITMENTS AND CONTINGENCIES Legal The Partnership is currently subject to class or collective actions under the Securities Exchange Act of 1934 and for related state law claims that certain of our officers and directors breached their fiduciary duty to the Partnership and its unitholders. The Partnership could also become subject to additional claims and legal proceedings relating to the factual allegations made in these actions. While management cannot reasonably estimate the potential exposure in these matters at this time, if the Partnership does not prevail in any such proceedings, the Partnership could be required to pay substantial damages or settlement costs, subject to certain insurance coverages. Management has determined that, based on the status of the claims and legal proceedings against us, the amount of the potential losses cannot be reasonably estimated at this time. These actions are summarized below. • Anderson v. StoneMor Partners, LP, et al., No. 2:16-cv-6111, filed on November 21, 2016, in the United States District Court for the Eastern District of Pennsylvania. The plaintiffs in this case (as well as Klein v. StoneMor Partners, LP, et al., No. 2:16-cv-6275, filed in the United States District Court for the Eastern District of Pennsylvania on December 2, 2016, which has been consolidated with this case) brought an action on behalf of a putative class of the holders of Partnership units and allege that the Partnership made misrepresentations to investors in violation of Section 10(b) of the Securities Exchange Act of 1934 by, among other things and in general, failing to clearly disclose the use of proceeds from debt and equity offerings by making allegedly false or misleading statements concerning (a) the Partnership’s strength or health in connection with a particular quarter’s distribution announcement, (b) the connection between operations and distributions and (c) the Partnership’s use of cash from equity offerings and its credit facility. Plaintiffs sought damages from the Partnership and certain of its officers and directors on behalf of the class of Partnership unitholders, as well as costs and attorneys' fees. Lead plaintiffs have been appointed in this case, and filed a Consolidated Amended Class Action Complaint on April 24, 2017. Defendants filed a motion to dismiss that Consolidated Amended Complaint on June 8, 2017. The motion was granted on October 31, 2017, and the court entered judgment dismissing the case on November 30, 2017. Plaintiffs filed a notice of appeal on December 29, 2017. Oral argument was held before the United States Court of Appeals for the Third Circuit on November 1, 2018. The Partnership expects the court to render a decision in the near future, but there can be no assurance as to when the court will issue its ruling. • Bunim v. Miller, et al., No. 2:17-cv-519-ER, pending in the United States District Court for the Eastern District of Pennsylvania, and filed on February 6, 2017. The plaintiff in this case brought, derivatively on behalf of the Partnership, claims that StoneMor GP’s officers and directors aided and abetted in breaches of StoneMor GP’s purported fiduciary duties by, among other things and in general, allegedly making misrepresentations through the use of non-GAAP accounting standards in its public filings, by allegedly failing to clearly disclose the use of proceeds from debt and equity offerings, and by allegedly approving unsustainable distributions. The plaintiff also claims that these actions and misrepresentations give rise to causes of action for gross mismanagement, unjust enrichment, and (in connection with a purportedly misleading proxy statement filed in 2014) violations of Section 14(a) of the Securities Exchange Act of 1934. The derivative plaintiff seeks an award of damages, attorneys’ fees and costs in favor of the Partnership as nominal plaintiff, as well as general compliance and governance changes. This case has been stayed, by the agreement of the parties, pending final resolution of the motion to dismiss filed in the Anderson case, provided that either party may terminate the stay on 30 days' notice. • Muth v. StoneMor G.P. LLC, et al., December Term, 2016, No. 1196 and Binder v. StoneMor G.P. LLC, et al., January Term, 2017, No. 4872, both pending in the Court of Common Pleas for Philadelphia County, Pennsylvania, and filed on December 20, 2016 and February 3, 2017, respectively. In these cases, the plaintiffs brought, derivatively on behalf of the Partnership, claims that StoneMor GP’s officers and directors aided and abetted in breaches of StoneMor GP’s purported fiduciary duties by, among other things and in general, allegedly making misrepresentations through the use of non-GAAP accounting standards in its public filings and by failing to clearly disclose the use of proceeds from debt and equity offerings, as well as approving unsustainable distributions. The plaintiffs also claim that these actions and misrepresentations give rise to a cause of action for unjust enrichment. The derivative plaintiffs seek an award of damages, attorneys’ fees and costs in favor of the Partnership as nominal plaintiff, as well as alterations to the procedures for electing members to the board of StoneMor GP, and other compliance and governance changes. These cases have been consolidated and stayed, by the agreement of the parties, pending final resolution of the motion to dismiss filed in the Anderson case, provided that either party may terminate the stay on 30 days' notice. The Philadelphia Regional Office of the Securities and Exchange Commission, Enforcement Division, is continuing its investigation of the Partnership as to whether violations of federal securities laws have occurred. The investigation relates to, among other things, our prior restatements, financial statements, internal control over financial reporting, public disclosures, use of non-GAAP financial measures, matters pertaining to unitholder distributions and the sources of funds therefor and information relating to protection of our confidential information and our policies regarding insider trading. We are continuing to cooperate with the SEC staff. The Partnership is party to other 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 adverse effect on its financial position, results of operations or cash flows. The Partnership carries insurance with coverage and coverage limits that it believes to be customary in the cemetery and funeral home industry. Although there can be no assurance that such insurance will be sufficient to protect the Partnership against all contingencies, management believes that the insurance protection is reasonable in view of the nature and scope of the operations. Other In connection with the Partnership’s 2014 lease and management agreements with the Archdiocese of Philadelphia, it has committed to pay aggregate fixed rent of $36.0 million in the following amounts: Lease Years 1-5 (May 28, 2014-May 31, 2019) None Lease Years 6-20 (June 1, 2019-May 31, 2034) $1,000,000 per Lease Year Lease Years 21-25 (June 1, 2034-May 31, 2039) $1,200,000 per Lease Year Lease Years 26-35 (June 1, 2039-May 31, 2049) $1,500,000 per Lease Year Lease Years 36-60 (June 1, 2049-May 31, 2074) None The fixed rent for lease years 6 through 11, an aggregate of $6.0 million, is deferred. If, prior to May 31, 2024, the Archdiocese terminates the agreements pursuant to a lease year 11 termination or the Partnership terminates the agreements as a result of a default by the Archdiocese, the Partnership is entitled to retain the deferred fixed rent. If the agreements are not terminated, the deferred fixed rent will become due and payable on or before June 30, 2024.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
LEASES	12. LEASES The Partnership leases a variety of assets throughout the organization, such as office space, funeral homes, warehouses, and equipment. Leases with an initial term of 12 months or less are not recorded on the balance sheet and the Partnership recognizes lease expense for these leases on a straight-line basis over the lease term. For leases agreements with an initial term of more than 12 months, the Partnership measures the lease liability at the present value of the sum of the remaining minimum rental payments, which exclude executory costs. Certain leases provide the Partnership with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to years The Partnership has the following balances recorded on the unaudited condensed balance sheet related to leases: March 31, 2019 Operating $ 11,667 Finance 6,005 Total Leased Assets $ 17,672 Liabilities: Current Operating $ 2,016 Finance 1,282 Long-term Operating 12,692 Finance 4,434 Total Lease Liabilities $ 20,424 As most of the Partnership’s leases do not provide an implicit rate, the Partnership uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Partnership used the incremental borrowing rate on January 1, 2019, for operating leases that commenced prior to that date . The weighted average borrowing rates for Operating and Finance leases were 9.9% and 8.1%, respectively as of . The components of lease expense were as follows: Three months ended March 31, 2019 Lease cost Classification Operating lease costs General and administrative expense $ 920 Finance lease costs Amortization of leased assets Depreciation and Amortization 320 Interest on lease liabilities Interest expense 116 Net Lease costs $ 1,356 Maturities of lease labilities as of March 31, 2019 were as follows: Operating Financing 2019 $ 2,576 $ 1,306 2020 3,107 1,479 2021 2,616 1,627 2022 2,346 1,897 2023 2,155 519 Thereafter 8,469 — Total $ 21,269 $ 6,828 Less: Interest 6,561 1,113 Present value of lease liabilities $ 14,708 $ 5,715 Operating and finance lease payments include $3.5 million related to options to extend lease terms that are reasonably certain of being exercised and $1.9 million related to residual value guarantees. The weighted average remaining lease term for operating and finance leases was 7.6 years and 3.3 years, respectively as of March 31, 2019

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	13. FAIR VALUE OF FINANCIAL INSTRUMENTS Management has established a hierarchy to measure the Partnership’s financial instruments at fair value, which requires it to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Observable inputs represent market data obtained from independent sources; whereas, unobservable inputs reflect the Partnership’s own market assumptions, which are used if observable inputs are not reasonably available without undue cost and effort. The hierarchy defines three levels of inputs that may be used to measure fair value: • Level 1 – Unadjusted quoted market prices in active markets for identical, unrestricted assets or liabilities that the reporting entity has the ability to access at the measurement date. • Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset and liability or can be corroborated with observable market data for substantially the same contractual term of the asset or liability. • Level 3 – Unobservable inputs that the entity’s own assumptions about the assumptions market participants would use in the pricing of the asset or liability and are consequently not based on market activity but rather through particular valuation techniques. The Partnership’s current assets and liabilities and customer receivables on its unaudited condensed consolidated balance sheets are similar to cash basis financial instruments, and their estimated fair values approximate their carrying values due to their short-term nature and thus are categorized as Level 1. The Partnership’s merchandise and perpetual care trusts consist of investments in debt and equity marketable securities and cash equivalents, are carried at fair value, and are considered either Level 1 or Level 2 (see Note 7 Merchandise Trusts and Note 8 Perpetual Care Trusts). Where quoted prices are available in an active market, securities are classified as Level 1 investments pursuant to the fair value measurement hierarchy. Where quoted market prices are not available for the specific security, fair values are estimated by using either quoted prices of securities with similar characteristics or an income approach fair value model with observable inputs that include a combination of interest rates, yield curves, credit risks, prepayment speeds, rating, and tax-exempt status. These securities are classified as Level 2 investments pursuant to the fair value measurements hierarchy. Certain investments in the merchandise and perpetual care trusts are excluded from the fair value leveling hierarchy in accordance with GAAP. These funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The Partnership’s other financial instruments at March 31, 2019 and December 31, 2018 consisted of its Senior Notes and outstanding borrowings under its revolving credit facility (see Note 9 Long-Term Debt). The estimated fair values of the Partnership’s Senior Notes at March 31, 2019 and December 31, 2018 were $157.3 million and $162.5 million, respectively, based on trades made on those dates, compared with the carrying amounts of $173.7 million and $173.6 million, respectively. At March 31, 2019 and December 31, 2018, the carrying values of outstanding borrowings under the Partnership’s revolving credit facility (see Note 9 Long-Term Debt), which bears interest at variable interest rates with maturities of 90 days or less, approximated their estimated fair values. The Senior Notes and the credit facility are valued using Level 2 inputs. The Partnership may be required to measure certain assets and liabilities at fair value on a nonrecurring basis in accordance with GAAP from time to time. These adjustments to fair value usually result from impairment charges. The lower of cost or estimated fair value of assets held for sale at March 31, 2019 and December 31, 2018 was $0.8 million . Assets held for sale are valued at lower of cost or estimated fair value based on broker comparables and estimates at the time the assets are classified as held for sale. These assets held for sale are classified as Level 3 pursuant to the fair value measurement hierarchy.

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	3 Months Ended
	Mar. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	14. SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION The Partnership’s Senior Notes are guaranteed by StoneMor Operating LLC and its 100% owned subsidiaries, other than the co-issuer, as described below. The guarantees are full, unconditional, joint and several. The Partnership, or the "Parent," and its 100% owned subsidiary, Cornerstone Family Services of West Virginia Subsidiary Inc., are the co-issuers of the Senior Notes. The Partnership’s consolidated financial statements as of March 31, 2019 and December 31, 2018 and for the three months ended March 31, 2019 and 2018 include the accounts of cemeteries operated under long-term lease, operating or management agreements. For the purposes of this note, these entities are deemed non-guarantor subsidiaries, as they are not 100% owned by the Partnership. The Partnership’s consolidated financial statements also contain merchandise and perpetual care trusts that are also non-guarantor subsidiaries for the purposes of this note. The financial information presented below reflects the Partnership’s standalone accounts, the combined accounts of the subsidiary co-issuer, the combined accounts of the guarantor subsidiaries, the combined accounts of the non-guarantor subsidiaries, the consolidating adjustments and eliminations and the Partnership’s consolidated accounts as of March 31, 2019 and December 31, 2018 and for the three months ended March 31, 2019 and 2018. For the purpose of the following financial information, the Partnership’s investments in its subsidiaries and the guarantor subsidiaries’ investments in their respective subsidiaries are presented in accordance with the equity method of accounting (in thousands): CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED) March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents and restricted cash $ — $ — $ 23,021 $ 1,427 $ — $ 24,448 Assets held for sale — — 757 — — 757 Other current assets — 3,677 68,590 12,665 — 84,932 Total current assets — 3,677 92,368 14,092 — 110,137 Long-term accounts receivable — 2,902 69,040 11,636 — 83,578 Cemetery and funeral home property and equipment — 776 408,713 33,621 — 443,110 Merchandise trusts — — — 515,065 — 515,065 Perpetual care trusts — — — 344,825 — 344,825 Deferred selling and obtaining costs — 5,476 88,843 18,324 — 112,643 Goodwill and intangible assets — — 24,493 60,319 — 84,812 Other assets — — 30,398 2,911 — 33,309 Investments in and amounts due from affiliates eliminated upon consolidation 39,671 — 570,680 — (610,351 ) — Total assets $ 39,671 $ 12,831 $ 1,284,535 $ 1,000,793 $ (610,351 ) $ 1,727,479 Liabilities and Partners’ Capital (Deficit) Current liabilities $ — $ 169 $ 65,134 $ 1,322 $ — $ 66,625 Long-term debt, net of deferred financing costs 68,506 105,242 172,185 — — 345,933 Deferred revenues — 32,628 793,209 115,203 — 941,040 Perpetual care trust corpus — — — 344,825 — 344,825 Other long-term liabilities — — 42,393 15,498 — 57,891 Due to affiliates — 25,979 173,748 567,399 (767,126 ) — Total liabilities 68,506 164,018 1,246,669 1,044,247 (767,126 ) 1,756,314 Partners’ capital (deficit) (28,835 ) (151,187 ) 37,866 (43,454 ) 156,775 (28,835 ) Total liabilities and partners’ capital (deficit) $ 39,671 $ 12,831 $ 1,284,535 $ 1,000,793 $ (610,351 ) $ 1,727,479 CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED) (continued) December 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ — $ — $ 16,298 $ 1,849 $ — $ 18,147 Assets held for sale — — 757 — — 757 Other current assets — 3,718 64,167 11,527 — 79,412 Total current assets — 3,718 81,222 13,376 — 98,316 Long-term accounts receivable — 3,118 71,708 12,322 — 87,148 Cemetery and funeral home property and equipment — 806 409,201 33,550 — 443,557 Merchandise trusts — — — 488,248 — 488,248 Perpetual care trusts — — — 330,562 — 330,562 Deferred selling and obtaining costs — 5,511 88,705 18,444 — 112,660 Goodwill and intangible assets — — 25,676 60,607 — 86,283 Other assets — — 19,403 2,924 — 22,327 Investments in and amounts due from affiliates eliminated upon consolidation 61,875 (586 ) 539,997 — (601,286 ) - Total assets $ 61,875 $ 12,567 $ 1,235,912 $ 960,033 $ (601,286 ) $ 1,669,101 Liabilities and Partners’ Capital (Deficit) Current liabilities $ — $ 184 $ 60,216 $ 1,400 $ — $ 61,800 Long-term debt, net of deferred financing costs 68,453 105,160 146,635 — — 320,248 Deferred revenues — 32,147 770,337 111,802 — 914,286 Perpetual care trust corpus — — — 330,562 — 330,562 Other long-term liabilities — — 33,553 15,230 — 48,783 Due to affiliates — — 173,613 543,543 (717,156 ) - Total liabilities 68,453 137,491 1,184,354 1,002,537 (717,156 ) 1,675,679 Partners’ capital (deficit) (6,578 ) (124,924 ) 51,556 (42,502 ) 115,870 (6,578 ) Total liabilities and partners’ capital (deficit) $ 61,875 $ 12,567 $ 1,235,910 $ 960,035 $ (601,286 ) $ 1,669,101 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Three Months Ended March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ 1,564 $ 59,752 $ 11,132 $ (979 ) $ 71,469 Total costs and expenses — (4,520 ) (65,935 ) (11,356 ) 979 (80,832 ) Other loss — — — — — — Net loss from equity investment in subsidiaries (21,176 ) (18,925 ) — — 40,101 — Interest expense (1,358 ) (2,087 ) (9,456 ) (270 ) — (13,171 ) Income (loss) from continuing operations before income taxes (22,534 ) (23,968 ) (15,639 ) (494 ) 40,101 (22,534 ) Income tax benefit — — — — — — Net income (loss) $ (22,534 ) $ (23,968 ) $ (15,639 ) $ (494 ) $ 40,101 $ (22,534 ) Three Months Ended March 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ 1,625 $ 65,789 $ 12,860 $ (2,329 ) $ 77,945 Total costs and expenses — (3,310 ) (70,913 ) (14,077 ) 2,329 (85,971 ) Other loss — — (5,205 ) — — (5,205 ) Net loss from equity investment in subsidiaries (16,565 ) (14,793 ) — — 31,358 — Interest expense (1,358 ) (2,087 ) (3,416 ) (252 ) — $ (7,113 ) Income (loss) from continuing operations before income taxes (17,923 ) (18,565 ) (13,745 ) (1,469 ) 31,358 (20,344 ) Income tax benefit — — 2,421 — — 2,421 Net income (loss) $ (17,923 ) $ (18,565 ) $ (11,324 ) $ (1,469 ) $ 31,358 $ (17,923 ) CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED) Three Months Ended March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ 119 $ (9,509 ) $ (268 ) $ (3,445 ) $ (13,103 ) Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — (106 ) (1,717 ) (80 ) — (1,903 ) Net cash used in investing activities — (106 ) (1,717 ) (80 ) — (1,903 ) Cash Flows From Financing Activities: Cash distributions — — — — — — Payments to affiliates — — (3,445 ) — 3,445 — Net borrowings and repayments of debt — (13 ) 24,030 (74 ) — 23,943 Other financing activities — — (2,636 ) — — (2,636 ) Net cash used in financing activities — (13 ) 17,949 (74 ) 3,445 21,307 Net increase (decrease) in cash and cash equivalents and restricted cash — — 6,723 (422 ) — 6,301 Cash and cash equivalents and restricted cash—Beginning of period — — 16,298 1,849 — 18,147 Cash and cash equivalents and restricted cash—End of period $ — $ — $ 23,021 $ 1,427 $ — $ 24,448 Three Months Ended March 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ 145 $ 10,340 $ (890 ) $ (3,445 ) $ 6,150 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — (145 ) (4,952 ) (105 ) — (5,202 ) Net cash used in investing activities — (145 ) (4,952 ) (105 ) — (5,202 ) Cash Flows From Financing Activities: Cash distributions — — — — — — Payments to affiliates — — (3,445 ) — 3,445 — Net borrowings and repayments of debt — — 2,850 — — 2,850 Other financing activities — — (207 ) — — (207 ) Net cash used in financing activities — — (802 ) — 3,445 2,643 Net decrease in cash and cash equivalents — — 4,586 (995 ) — 3,591 Cash and cash equivalents—Beginning of period — — 4,216 2,605 — 6,821 Cash and cash equivalents—End of period $ — $ — $ 8,802 $ 1,610 $ — $ 10,412

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
SEGMENT INFORMATION	15. SEGMENT INFORMATION The Partnership’s operations include two reportable operating segments, Cemetery Operations and Funeral Home Operations. These operating segments reflect the way the Partnership manages its operations and makes business decisions as of March 31, 2019. Operating segment data for the periods indicated was as follows (in thousands): Three months ended March 31, 2019 2018 STATEMENT OF OPERATIONS DATA: Cemetery Operations: Revenues $ 57,910 $ 62,243 Operating costs and expenses (53,162 ) (58,063 ) Depreciation and amortization $ (1,962 ) (2,074 ) Segment income $ 2,786 $ 2,106 Funeral Home Operations: Revenues $ 13,559 $ 15,702 Operating costs and expenses (11,500 ) (13,036 ) Depreciation and amortization (588 ) (713 ) Segment income $ 1,471 $ 1,953 Reconciliation of segment income to net loss: Cemetery Operations $ 2,786 $ 2,106 Funeral Home Operations 1,471 1,953 Total segment income 4,257 4,059 Corporate overhead (13,413 ) (11,827 ) Corporate depreciation and amortization (207 ) (258 ) Other losses, net — (5,205 ) Interest expense (13,171 ) (7,113 ) Income tax benefit (expense) — 2,421 Net loss $ (22,534 ) $ (17,923 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 890 $ 4,299 Funeral Home Operations 976 44 Corporate 37 26 Total capital expenditures $ 1,903 $ 4,369 March 31, 2019 December 31, 2018 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,545,620 $ 1,508,667 Funeral Home Operations 143,420 136,064 Corporate 38,439 24,370 Total assets $ 1,727,479 $ 1,669,101 Goodwill: Cemetery Operations $ 24,862 $ 24,862

SUPPLEMENTAL CONSOLIDATED CASH

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	3 Months Ended
	Mar. 31, 2019
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	16. SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION The tables presented below provide supplemental information to the unaudited condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Partnership’s unaudited condensed consolidated statements of cash flows (in thousands): Three months ended March 31, 2019 2018 Pre-need/at-need contract originations (sales on credit) $ (27,587 ) $ (35,987 ) Cash receipts from sales on credit (post-origination) 25,622 32,319 Changes in Accounts receivable, net of allowance $ (1,965 ) $ (3,668 ) Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 34,205 $ 36,416 Withdrawals of realized income from merchandise trusts during the period 2,124 2,101 Pre-need/at-need contract originations (sales on credit) 27,587 35,987 Undistributed merchandise trust investment earnings, net 3,610 2,393 Recognition: Merchandise trust investment income, net withdrawn as of end of period (2,255 ) (1,769 ) Recognized maturities of customer contracts collected as of end of period (46,131 ) (45,900 ) Recognized maturities of customer contracts uncollected as of end of period (10,556 ) (13,437 ) Changes in Deferred revenues $ 8,584 $ 15,791

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS Appointment of Senior Vice President and Chief Financial Officer On April 15, 2019, the Partnership announced the appointment of Garry P. Herdler as Senior Vice President and Chief Financial Officer of StoneMor GP LLC, the general partner of the Partnership (“StoneMor GP”), and the retirement of Mark L. Miller as Chief Financial Officer and Senior Vice President of StoneMor GP, effective on April 15, 2019. Awards of Phantom Units On April 15, 2019, an aggregate of 494,421 phantom units subject to time-based vesting and an aggregate of 520,626 phantom units subject to performance-based vesting were awarded under the Partnership’s Amended and Restated 2019 Long-Term Incentive Plan. Also on April 15, 2019, an additional 275,000 restricted units were awarded to an officer of the General Partner pursuant to his employment agreement, which units vest in equal quarterly installments over a four year period commencing three months after the grant date. Existing Loan Agreement with a Related Party In accordance with the Eighth Amendment to the Credit Agreement and under the provisions of the Tranche B Revolving Credit Facility, the Partnership was able to increase borrowings under Tranche B until April 30, 2019 under the existing documentation. On April 26, 2019, the Partnership had drawn down the remaining $10.0 million under the Tranche B Revolving Credit Facility to fully utilize the $35.0 million commitment. First Amendment to Merger and Reorganization Agreement As previously disclosed, on September 27, 2018, StoneMor Partners L.P., a Delaware limited partnership (the “Partnership”), StoneMor GP LLC, a Delaware limited liability company and the general partner of the Partnership (“GP”), StoneMor GP Holdings LLC, a Delaware limited liability company and the sole member of GP (“GP Holdings”), and Hans Merger Sub, LLC, a Delaware limited liability company and wholly owned subsidiary of GP (“Merger Sub”), entered into a Merger and Reorganization Agreement (the “Merger Agreement”) pursuant to which, among other things, GP will convert from a Delaware limited liability company into a Delaware corporation to be named StoneMor Inc. (the “Company”) and Merger Sub will merge with and into the Partnership (the “Merger”) with the Partnership surviving and with the Company as its sole general partner. On April 30, 2019, the parties to the Merger Agreement executed that certain First Amendment to Merger and Reorganization Agreement (the “First Amendment to Merger Agreement”) to extend the Termination Date (as defined in the Merger Agreement) to October 1, 2019. Second Amendment to Voting and Support Agreement As previously disclosed, and in connection with the execution and delivery of the Merger Agreement, on September 27, 2018, the Partnership, GP, GP Holdings, Robert B. Hellman, Jr., in his capacity as trustee under the Voting and Investment Trust Agreement for the benefit of American Cemeteries Infrastructure Investors, LLC (“ACII” and together with GP Holdings, the “ACII Entities”), Axar Capital Management, LP, a Delaware limited partnership (“Axar”), Axar GP, LLC, a Delaware limited liability company (“Axar GP”) and Axar Master Fund, Ltd., a Cayman Islands exempted limited partnership (the “Axar Funds,” and together with Axar and Axar GP, the “Axar Entities”) entered into a voting and support agreement (the “Original Voting and Support Agreement”), pursuant to which, among other things, the Axar Entities were restricted from owning or acquiring more than 19.99% in aggregate of the outstanding common units representing limited partner interests in the Partnership (the “Common Units”) prior to the closing of the Merger. The Original Voting and Support Agreement was subsequently amended on February 4, 2019 (such amendment, the “First Amendment to Voting and Support Agreement”) to permit the Axar Entities to acquire up to 27.49% in the aggregate of the outstanding Common Units prior to the closing of the Merger. On April 30, 2019, and in connection with the execution of the First Amendment to Merger Agreement, the parties to the Original Voting and Support Agreement and First Amendment to Voting and Support Agreement executed that certain Second Amendment to Voting and Support Agreement (the “Second Amendment to Voting and Support Agreement”) to extend the termination date set forth therein to October 1, 2019.

GENERAL (Policies)

GENERAL (Policies)	3 Months Ended
	Mar. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature Of Operations	Nature of Operations StoneMor Partners L.P. (the "Partnership") is a provider of funeral and cemetery products and services in the death care industry in the United States. As of March 31, 2019, the Partnership operated 322 cemeteries in 27 states and Puerto Rico, of which 291 were owned and 31 were operated under lease, management or operating agreements. The Partnership also owned and operated 90 funeral homes, including 42 located on the grounds of cemetery properties that the Partnership owns, in 17 states and Puerto Rico. The Partnership’s cemeteries provide cemetery property interment rights such as burial lots, lawn and mausoleum crypts, and cremation niches. Cemetery merchandise is comprised of burial vaults, caskets, grave markers and memorials and cemetery services include the installation of this merchandise and other service items. The Partnership sells these products and services both at the time of death, which is referred to as at-need, and prior to the time of death, which is referred to as pre-need. The Partnership’s funeral home services include family consultation, the removal and preparation of remains, insurance products and the use of funeral home facilities for visitation and memorial services.
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements, which are unaudited except for the balance sheet at December 31, 2018, which has been derived from audited financial statements, have been prepared in accordance with the requirements of Form 10-Q and accounting principles generally accepted in the United States (“GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in Form 10-K. In management’s opinion, all adjustments necessary for a fair presentation of the Partnership’s financial position, results of operations and cash flows for the periods disclosed have been made. These interim condensed consolidated financial statements should be read in conjunction with the audited financial statements and the related notes thereto presented in the Partnership’s Annual Report on Form 10-K for the year ended December 31, 2018. The results of operations for the three months ended March 31, 2019 may not necessarily be indicative of the results of operations for the full year ended December 31, 2019.
Principles of Consolidation	Principles of Consolidation The unaudited condensed financial statements include the accounts of each of the Partnership’s 100% owned subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Partnership has a variable interest and is the primary beneficiary. The Partnership operates 31 cemeteries under long-term lease, operating or management agreements. The operations of 16 of these managed cemeteries have been consolidated. The Partnership operates 15 cemeteries under long-term leases and other agreements that do not qualify as acquisitions for accounting purposes. As a result, the Partnership did not consolidate all of the existing assets and liabilities related to these cemeteries. The Partnership has consolidated the existing assets and liabilities of the merchandise and perpetual care trusts associated with these cemeteries as variable interest entities since the Partnership controls and receives the benefits and absorbs any losses from operating these trusts. Under the long-term leases, and other agreements associated with these properties, which are subject to certain termination provisions, the Partnership is the exclusive operator of these cemeteries and earns revenues related to sales of merchandise, services and interment rights, and incurs expenses related to such sales, including the maintenance and upkeep of these cemeteries. Upon termination of these agreements, the Partnership will retain all of the benefits and related contractual obligations incurred from sales generated during the agreement period. The Partnership has also recognized the existing customer contract-related performance obligations that it assumed as part of these agreements.
Proposed Merger and Reorganization	Proposed Merger and Reorganization On September 27, 2018, the Partnership, StoneMor GP LLC, a Delaware limited liability company and the general partner of the Partnership (“GP”), StoneMor GP Holdings LLC, a Delaware limited liability company and the sole member of GP (“GP Holdings”), and Hans Merger Sub, LLC, a Delaware limited liability company and wholly-owned subsidiary of GP (“Merger Sub”), entered into a Merger and Reorganization Agreement (the “Merger Agreement”) pursuant to which, among other things, GP will convert from a Delaware limited liability company into a Delaware corporation to be named StoneMor Inc. (the “Company” when referring to StoneMor Inc. subsequent to such conversion), the Partnership will become a wholly owned subsidiary of the Company and the unitholders of the Partnership will become stockholders in the Company. The Merger remains subject to unitholder approval. Per the terms of the Merger Agreement each Party shall bear its own expenses, costs and fees (including attorneys’, auditors’ and financing fees, if any) in connection with the preparation and delivery of the Merger Agreement and compliance therewith, whether or not the transactions contemplated by the Merger Agreement are effected. The Partnership has incurred $2.5 million in legal and other expenses for the transactions contemplated by the Merger Agreement through March 31, 2019, of which $2.2 million was incurred through December 31, 2018 and $0.3 million was incurred in the three months ended March 31, 2019.
January 2019 Restructuring	January 2019 Restructuring On January 31, 2019, the Partnership announced a restructuring initiative implemented as part of its ongoing organizational review. This restructuring was intended to further integrate, streamline and optimize the Partnership’s operations. As part of this restructuring, the Partnership undertook certain cost reduction initiatives, including a reduction of approximately 45 positions of its workforce, primarily related to corporate functions in Trevose, a streamlining of general and administrative expenses and an optimization of location spend. The Partnership expects to incur cash charges of $0.6 million
Uses And Sources Of Liquidity	Uses and Sources of Liquidity The Partnership’s primary sources of liquidity are cash generated from operations and borrowings under its revolving credit facility. As a master limited partnership (“MLP”), the Partnership's primary cash requirements, in addition to normal operating expenses, are for capital expenditures, net contributions to the merchandise and perpetual care trust funds, debt service and cash distributions. In general, as part of its operating strategy, the Partnership expects to fund: • working capital deficits through cash generated from operations, additional borrowings, and sales of underperforming properties; • expansion capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service obligations through available cash, cash generated from operations, additional borrowings or asset sales. Amounts contributed to the merchandise trust funds will be withdrawn at the time of the delivery of the product or service sold to which the contribution relates (see "Summary of Significant Accounting Policies" section below regarding revenue recognition), which will reduce the amount of additional borrowings or asset sales needed; and • any cash distributions the Partnership is permitted and determines to pay in accordance with its partnership agreement and maintenance capital expenditures through available cash and cash flows from operating activities. While the Partnership relies heavily on its cash flows from operating activities and borrowings under its credit facility to execute its operational strategy and meet its financial commitments and other short-term financial needs, the Partnership cannot be certain that sufficient capital will be generated through operations or available to the Partnership to the extent required and on acceptable terms. Moreover, although the Partnership's cash flows from operating activities have been positive, the Partnership has experienced negative financial trends which, when considered in the aggregate, raise substantial doubt about the Partnership’s ability to continue as a going concern. These negative financial trends include: • the Partnership has continued to incur net losses for the three months ended March 31, 2019 and has an accumulated deficit as of March 31, 2019, due to an increased competitive environment, increased expenses due to the proposed conversion of the Partnership to a C-corporation and increases in professional fees and compliance costs; • a decline in billings coupled with the increase in professional, compliance and consulting expenses, tightened the Partnership's liquidity position and increased reliance on long-term financial obligations, which, in turn, eliminated the Partnership's ability to pay distributions; • the Partnership's failure to comply with certain debt covenants required by the Partnership’s credit facility due to the Partnership's inability to complete a timely filing of its Annual Reports on Form 10-K and Quarterly Reports on Form 10-Q, as well as exceeding of the maximum consolidated leverage ratio financial covenant for the quarters ended December 31, 2017 and March 31, 2018, exceeding the maximum consolidated secured net leverage ratio financial covenant for the periods ended June 30, 2018, September 30, 2018 and December 31, 2018 and not being able to achieve the minimum consolidated fixed charge coverage ratio for the periods ended June 30, 2018, September 30, 2018 and December 31, 2018. As further disclosed in the credit facility subsection in Note 9 Long-Term Debt, these failures constituted defaults that the Partnership's lenders agreed to waive; and • the provision for ticking fees assessed on the amount of outstanding loans made under the Tranche A Revolving Credit Facility (the “Tranche A Revolving Loans”) and payable to the Tranche A Revolving Lenders (i) in-kind, by increasing the outstanding principal amount of such Lender’s Tranche A Revolving Loans (“PIK”) or (ii) in cash in the following amounts and on the following dates: • 3.00% on July 1, 2019, of which (x) 2.00% shall PIK and (y) 1.00% shall be payable in cash, unless Required Lenders agree to PIK; • 1.00% on August 1, 2019, payable in cash, unless the Required Lenders agree to PIK; • 1.00% on September 1, 2019, payable in cash, unless the Required Lenders agree to PIK; and • 1.00% on October 1, 2019, PIK. During 2018 and 2019, the Partnership implemented (and will continue to implement) various actions to improve profitability and cash flows to fund operations. A summary of these actions is as follows: • continue to manage recurring operating expenses and seek to limit non-recurring operating expenses over the next twelve-month period; • the Partnership engaged a financial advisor to advise the Partnership in the arrangement of the refinancing in full of the obligations with respect to the Tranche A Revolving Credit Facility including debt and equity financing vehicles, however, at this time the Partnership has no commitments to obtain any additional funds, and there can be no assurance that such funds will be available on acceptable terms or at all; • complete sales of certain assets and businesses to provide supplemental liquidity; and • for the reasons disclosed above, the Partnership was not in compliance with certain of its amended credit facility covenants as of December 31, 2017, March 31, 2018, June 30, 2018, September 30, 2018 and December 31, 2018. These failures constituted defaults that the lenders agreed to waive pursuant to the Sixth Amendment and Waiver, the Seventh Amendment and Waiver and the Eighth Amendment and Waiver to the Partnership's credit facility on June 12, 2018, July 13, 2018 and February 4, 2019, respectively, as disclosed in the credit facility subsection in Note 9 Long-Term Debt. Moreover, based on the Partnership's forecasted operating performance, cash flows and projected plans to file financial statements on a timely basis consistent with the debt covenants, the Partnership does not believe it is probable that the Partnership will further breach the covenants under its amended credit facility for the next twelve-month period. However, there is no certainty that the Partnership's actual operating performance and cash flows will not be substantially different from forecasted results, and no certainty the Partnership will not need further amendments to its credit facility in the future. Factors that could impact the significant assumptions used by the Partnership in assessing its ability to satisfy its financial covenants include the following: • operating performance not meeting reasonably expected forecasts; • failing to generate profitable sales; • investments in the Partnership's trust funds experiencing significant declines due to factors outside its control; • being unable to compete successfully with other cemeteries and funeral homes in the Partnership's markets; • the number of deaths in the Partnership's markets declining; and • the mix of funeral and cemetery revenues between burials and cremations. If the Partnership's planned and implemented actions are not completed and cash savings realized and the Partnership fails to improve its operating performance and cash flows, or the Partnership is not able to comply with the covenants under its amended credit facility, the Partnership may be forced to limit its business activities, implement further modifications to its operations, further amend its credit facility and/or seek other sources of capital, and the Partnership may be unable to continue as a going concern. Additionally, a failure to generate additional liquidity could negatively impact the Partnership's access to inventory or services that are important to the operation of the Partnership's business. Given the Partnership's level of cash and cash equivalents, to preserve capital resources and liquidity, the Board of Directors of the General Partner concluded that it was not in the best interest of unitholders to pay distributions to unitholders after the first quarter of 2017. In addition, the Partnership's revolving credit facility effectively prohibits the Partnership from making distributions to unitholders. Any of these events may have a material adverse effect on the Partnership's results of operations and financial condition. The ability of the Partnership to meet its obligations at March 31, 2019, and to continue as a going concern, is dependent upon achieving the action plans noted above. The unaudited condensed consolidated financial statements for the three months ended March 31, 2019 ,
Use of Estimates	Use of Estimates The preparation of the Partnership’s unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in its Annual Report on Form 10-k for the year ended December 31, 2018. These estimates and assumptions may affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. As a result, actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Partnership 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. Cash and Cash Equivalents of $24.4 million and $18.1 million as of March 31, 2019 and December 31, 2018, respectively, includes $4.5 million and $0, respectively, of restricted cash. Cash that is restricted from withdrawal or use under the terms of certain contractual agreement is recorded as restricted cash and included within cash and cash equivalents.
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Leases	Leases The Partnership leases a variety of assets throughout the organization, such as office space, funeral homes, warehouses, and equipment. The Partnership has both operating and finance leases. The Partnership’s operating leases primarily include office space, funeral homes and equipment. The Partnership’s finance leases primarily consist of vehicles and certain IT equipment. The Partnership determines whether an arrangement is or contains a lease at the inception of the arrangement based on the facts and circumstances in each contract. Leases with an initial term of 12 months or less are not recorded on the balance sheet and Partnership recognizes lease expense for these leases on a straight-line basis over the lease term. For leases agreements with an initial term in excess of 12 months, the Partnership records the lease liability and Right of Use (“ROU”) asset at commencement date based upon the present value of the sum of the remaining minimum rental payments, which exclude executory costs. Certain adjustments to the ROU asset may be required for items such as initial direct costs paid or incentives received. Certain leases provide the Partnership with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to 30 years. The exercise of lease renewal options is at the Partnership’s sole discretion and the Partnership is only including the renewal option in the lease term when the Partnership can be reasonably certain that the Partnership will exercise the additional options. As most of the Partnership’s leases do not provide an implicit rate, the Partnership uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Partnership evaluates the term of the lease, type of asset and our weighted average cost of capital to determine our incremental borrowing rate used to measure the ROU asset and lease liability . The Partnership calculates operating lease expense ratably over the lease term plus any reasonably assured renewal periods. We consider reasonably assured renewal options, fixed escalation provisions and residual value guarantees in our calculation. Leasehold improvements are amortized over the shorter of the lease term or asset life, which may include renewal periods where the renewal is reasonably assured, and are included in the determination of straight-line rent expense. The depreciable life of assets and leasehold improvements are generally limited by the expected lease term. The Partnership’s leases also typically have lease and non-lease components, which are generally accounted for separately and not included in the measurement of the ROU asset and lease liability.
Net Loss per Common Unit	Net Loss per Common Unit Basic net loss attributable to common limited partners per unit is computed by dividing net loss attributable to common limited partners, which is determined after the deduction of the general partner’s interest, by the weighted average number of common limited partner units outstanding during the period. Net loss attributable to common limited partners is determined by deducting net loss attributable to participating securities, if applicable, and net loss attributable to the general partner’s units. The general partner’s interest in net loss is calculated on a quarterly basis based upon its units and incentive distributions to be distributed for the quarter, with a priority allocation of net income to the general partner’s incentive distributions, if any, in accordance with the partnership agreement, and the remaining net loss allocated with respect to the general partner’s and limited partners’ ownership interests. The Partnership presents net loss per unit under the two-class method for MLPs, which considers whether the incentive distributions of an MLP represent a participating security when considered in the calculation of earnings per unit under the two-class method. The two-class method considers whether the partnership agreement contains any contractual limitations concerning distributions to the incentive distribution rights that would impact the amount of earnings to allocate to the incentive distribution rights for each reporting period. If distributions are contractually limited to the incentive distribution rights’ share of currently designated available cash for distributions as defined under the partnership agreement, undistributed earnings in excess of available cash should not be allocated to the incentive distribution rights. Under the two-class method, management of the Partnership believes the partnership agreement contractually limits cash distributions to available cash; therefore, undistributed earnings in excess of available cash are not allocated to the incentive distribution rights. The following is a reconciliation of net loss allocated to the common limited partners for purposes of calculating net loss attributable to common limited partners per unit (in thousands): Three Months Ended March 31, 2019 2018 Net loss $ (22,534 ) $ (17,923 ) Less: Incentive distribution right (“IDR”) payments to general partner — — Net loss to allocate to general and limited partners (22,534 ) (17,923 ) General partner’s interest excluding IDRs (234 ) (187 ) Net loss attributable to common limited partners $ (22,300 ) $ (17,736 ) Diluted net loss attributable to common limited partners per unit is calculated by dividing net loss attributable to common limited partners, less income allocable to participating securities, by the sum of the weighted average number of common limited partner units outstanding and the dilutive effect of unit awards, as calculated by the treasury stock or if converted methods, as applicable. These awards consist of common units that are contingently issuable upon the satisfaction of certain vesting conditions and common units issuable upon the exercise of certain unit appreciation rights awards under the terms of the Partnership’s long-term incentive plans. The following table sets forth the reconciliation of the Partnership’s weighted average number of common limited partner units used to compute basic net loss attributable to common limited partners per unit with those used to compute diluted net loss attributable to common limited partners per unit (in thousands): Three Months Ended March 31, 2019 2018 Weighted average number of common limited partner units—basic 38,031 37,959 Add effect of dilutive incentive awards (1) — — Weighted average number of common limited partner units—diluted 38,031 37,959 (1) The diluted weighted average number of limited partners’ units outstanding presented on the unaudited condensed consolidated statement of operations does not include 977,166 units (747,142 time-based employee phantom units and 230,024 director phantom units) and 452,558 units (175,211 time-based phantom employee units and 277,347 director phantom units) for the three months ended March 31, 2019 and 2018, respectively, as their effects would be anti-dilutive. For the three months ended March 31, 2019 and 2018 anti-dilutive units excludes 46,734 and 126,768 units, respectively that are contingently issuable for which the contingency has not been met. See Note 17 Subsequent Events, for further detail of unit grants under the Partnership’s Amended and Restated 2019 Long-Term Incentive Plan.
Recently Issued Accounting Standard Updates	Recently Issued Accounting Standard Updates - Adopted in the Current Period Leases The Partnership adopted Accounting Standards Update (“ASU”) No. 2016-02, Leases (Topic 842) (“ASU 2016-02”), using the modified retrospective approach, as of January 1, 2019. The core principle of ASU 2016-02 is that all leases create an asset and a liability for lessees and recognition of those lease assets and lease liabilities represents an improvement over previous GAAP, which did not require lease assets and lease liabilities to be recognized for most leases or disclosure of key information about leasing arrangements. In addition, the new standard offers specific accounting guidance for a lessee, a lessor, and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 provides for certain practical expedients when adopting the guidance. The Partnership elected the package of practical expedients allowing the Partnership to not reassess whether any expired or existing contracts are, or contain, leases, the lease classification for any expired or existing leases or initial direct costs for any expired or existing leases. The Partnership did not apply the hindsight practical expedient. The Partnership applied the land easements practical expedient allowing the Partnership to not assess whether any expired or existing land easements are, or contain, leases if they were not previously accounted for as leases under the existing leasing guidance. Instead, the Partnership will continue to apply its existing accounting policies to historical land easements. The Partnership elected to apply the short-term lease exception; therefore, the Partnership did not record a right-of-use asset or corresponding lease liability for leases with a term of twelve months or less and instead recognized a single lease cost allocated over the lease term, generally on a straight-line basis. The Partnership is separating lease components from non-lease components, as it did not elect the applicable practical expedient. The Partnership has excluded maintenance, taxes and insurance costs from the calculation of the initial lease liability in the transition. Non-lease components are accounted for separately from the lease and recorded as maintenance, taxes, and insurance and expense as incurred. The Partnership adopted the new guidance on January 1, 2019 and as a result of the adoption, the Partnership recorded: • a $1.1 million reclassification from Intangible assets to Other assets for below market lease intangibles, • a $0.1 million and $0.2 million reclassification from Accounts payable and accrued liabilities and Other long-term liabilities, respectively, to Other assets for a deferred gain on a sale leaseback transaction, • a $0.3 million and $3.5 million reclassification from Accounts payable and accrued liabilities and Other long-term liabilities, respectively, to Other assets for a rent incentive, • a $15.3 million increase to Other assets for operating lease right-of-use assets, and • a $2.2 million and $13.1 million increase to Accounts payable and accrued liabilities and Other long-term liabilities, respectively, for operating lease liabilities. The foregoing adjustments r esulted in the creation of a net right-of-use asset of $12.3 million and operating lease liability of $15.3 million as of the adoption date. Presentation In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, Disclosure Update and Simplification, amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded. In addition, the amendments expanded the disclosure requirements on the analysis of partners’ deficit for interim financial statements. Under the amendments, an analysis of changes in each caption of shareholders’ equity presented in the balance sheet must be provided in a note or separate statement. The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of comprehensive income is required to be filed. The final rule was effective on November 5, 2018; as such, the Partnership used the new presentation of a condensed consolidated statement of Partners' deficit within its interim financial statements in this Form 10-Q for the quarter ended March 31, 2019. Recently Issued Accounting Standard Updates - Not Yet Effective Credit Losses In the second quarter of 2016, the FASB issued Update No. 2016-13, Credit Losses (Topic 326)

GENERAL (Tables)

GENERAL (Tables)	3 Months Ended
	Mar. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Reconciliation of Net Income (Loss) Allocated to Common Limited Partners	The following is a reconciliation of net loss allocated to the common limited partners for purposes of calculating net loss attributable to common limited partners per unit (in thousands): Three Months Ended March 31, 2019 2018 Net loss $ (22,534 ) $ (17,923 ) Less: Incentive distribution right (“IDR”) payments to general partner — — Net loss to allocate to general and limited partners (22,534 ) (17,923 ) General partner’s interest excluding IDRs (234 ) (187 ) Net loss attributable to common limited partners $ (22,300 ) $ (17,736 )
Reconciliation of Partnership's Weighted Average Number of Common Limited Partner Units	The following table sets forth the reconciliation of the Partnership’s weighted average number of common limited partner units used to compute basic net loss attributable to common limited partners per unit with those used to compute diluted net loss attributable to common limited partners per unit (in thousands): Three Months Ended March 31, 2019 2018 Weighted average number of common limited partner units—basic 38,031 37,959 Add effect of dilutive incentive awards (1) — — Weighted average number of common limited partner units—diluted 38,031 37,959 (1) The diluted weighted average number of limited partners’ units outstanding presented on the unaudited condensed consolidated statement of operations does not include 977,166 units (747,142 time-based employee phantom units and 230,024 director phantom units) and 452,558 units (175,211 time-based phantom employee units and 277,347 director phantom units) for the three months ended March 31, 2019 and 2018, respectively, as their effects would be anti-dilutive. For the three months ended March 31, 2019 and 2018 anti-dilutive units excludes 46,734 and 126,768 units, respectively that are contingently issuable for which the contingency has not been met. See Note 17 Subsequent Events, for further detail of unit grants under the Partnership’s Amended and Restated 2019 Long-Term Incentive Plan.

ACCOUNTS RECEIVABLE, NET OF A_2

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	3 Months Ended
	Mar. 31, 2019
Receivables [Abstract]
Long Term Accounts Receivable, Net of Allowance	Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Customer receivables $ 163,533 $ 167,017 Unearned finance income (16,650 ) (17,000 ) Allowance for bad debt (4,907 ) (4,941 ) Accounts receivable, net of allowance 141,976 145,076 Less: Current portion, net of allowance 58,398 57,928 Long-term portion, net of allowance $ 83,578 $ 87,148
Activity in Allowance for Bad Debt	Activity in the allowance for bad debt was as follows (in thousands): Three months ended March 31, 2019 2018 Balance, beginning of period $ 4,941 $ 19,795 Cumulative effect of accounting changes — (12,876 ) Provision for bad debt 2,043 600 Charge-offs, net (2,077 ) (1,309 ) Balance, end of period $ 4,907 $ 6,210

CEMETERY PROPERTY (Tables)

CEMETERY PROPERTY (Tables)	3 Months Ended
	Mar. 31, 2019
Text Block [Abstract]
Schedule of Cemetery Property	Cemetery property consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Cemetery land $ 256,163 $ 255,708 Mausoleum crypts and lawn crypts 74,805 75,133 Cemetery property $ 330,968 $ 330,841

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2019
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Buildings and improvements $ 130,384 $ 129,971 Furniture and equipment 59,841 58,706 Funeral home land 14,185 14,185 Property and equipment, gross 204,410 202,862 Less: Accumulated depreciation (92,268 ) (90,146 ) Property and equipment, net of accumulated depreciation $ 112,142 $ 112,716

MERCHANDISE TRUSTS (Tables)

MERCHANDISE TRUSTS (Tables)	3 Months Ended
	Mar. 31, 2019
Text Block [Abstract]
Reconciliation of Trust Activities	A reconciliation of the Partnership’s merchandise trust activities for the three months ended March 31, 2019 and 2018 is presented below (in thousands): Three months ended March 31, 2019 2018 Balance—beginning of period $ 488,248 $ 515,456 Contributions 13,883 17,109 Distributions (13,639 ) (14,652 ) Interest and dividends 7,325 6,247 Capital gain distributions 99 64 Realized gains and losses, net (281 ) (464 ) Other than temporary impairment (2,314 ) (11,153 ) Taxes 4 283 Fees (873 ) (1,351 ) Unrealized change in fair value 22,613 (2,853 ) Balance—end of period $ 515,065 $ 508,686
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the merchandise trusts as of March 31, 2019 and December 31, 2018 were as follows (in thousands): March 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 10,761 $ — $ — $ 10,761 Fixed maturities: U.S. governmental securities 2 416 — (147 ) 269 Corporate debt securities 2 1,250 16 (316 ) 950 Total fixed maturities 1,666 16 (463 ) 1,219 Mutual funds—debt securities 1 188,195 4,295 (602 ) 191,888 Mutual funds—equity securities 1 45,045 6,506 — 51,551 Other investment funds (1) 220,198 2,001 (1,982 ) 220,217 Equity securities 1 18,178 3,955 (146 ) 21,987 Other invested assets 2 8,322 — — 8,322 Total investments $ 492,365 $ 16,773 $ (3,193 ) $ 505,945 West Virginia Trust Receivable 9,120 — — 9,120 Total $ 501,485 $ 16,773 $ (3,193 ) $ 515,065 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2019, there were $60.0 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 16,903 $ — $ — $ 16,903 Fixed maturities: U.S. governmental securities 2 392 — (147 ) 245 Corporate debt securities 2 1,311 29 (328 ) 1,012 Total fixed maturities 1,703 29 (475 ) 1,257 Mutual funds—debt securities 1 187,840 262 (2,645 ) 185,457 Mutual funds—equity securities 1 45,023 110 (18 ) 45,115 Other investment funds (1) 210,655 388 (7,784 ) 203,259 Equity securities 1 18,097 1,327 (213 ) 19,211 Other invested assets 2 8,398 2 (17 ) 8,383 Total investments $ 488,619 $ 2,118 $ (11,152 ) $ 479,585 West Virginia Trust Receivable 8,663 — — 8,663 Total $ 497,282 $ 2,118 $ (11,152 ) $ 488,248
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2019 and December 31, 2018 were as follows below (in thousands): March 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 32 $ 238 $ — Corporate debt securities 78 816 37 16 Total fixed maturities $ 78 $ 848 $ 275 $ 16 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 137 $ 108 $ — Corporate debt securities 68 873 55 16 Total fixed maturities $ 68 $ 1,010 $ 163 $ 16
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Partnership’s investments in debt and equity securities within the merchandise trusts as of March 31, 2019 and December 31, 2018 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 267 $ 147 $ 267 $ 147 Corporate debt securities 50 — 557 316 607 316 Total fixed maturities 50 — 824 463 874 463 Mutual funds—debt securities 155 5 1,231 597 1,386 602 Mutual funds—equity securities — — — — — — Other investment funds 83,779 1,982 — — 83,779 1,982 Equity securities — — 555 146 555 146 Other invested assets — — — — — — Total $ 83,984 $ 1,987 $ 2,610 $ 1,206 $ 86,594 $ 3,193 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 243 $ 147 $ 243 $ 147 Corporate debt securities 103 2 549 326 652 328 Total fixed maturities 103 2 792 473 895 475 Mutual funds—debt securities 46,005 2,011 1,195 634 47,200 2,645 Mutual funds—equity securities 131 18 — — 131 18 Other investment funds 169,929 7,784 — — 169,929 7,784 Equity securities — — 597 213 597 213 Other invested assets — 4 790 13 790 17 Total $ 216,168 $ 9,819 $ 3,374 $ 1,333 $ 219,542 $ 11,152

PERPETUAL CARE TRUSTS (Tables)

PERPETUAL CARE TRUSTS (Tables)	3 Months Ended
	Mar. 31, 2019
Schedule Of Available For Sale Securities [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Partnership’s merchandise trust activities for the three months ended March 31, 2019 and 2018 is presented below (in thousands): Three months ended March 31, 2019 2018 Balance—beginning of period $ 488,248 $ 515,456 Contributions 13,883 17,109 Distributions (13,639 ) (14,652 ) Interest and dividends 7,325 6,247 Capital gain distributions 99 64 Realized gains and losses, net (281 ) (464 ) Other than temporary impairment (2,314 ) (11,153 ) Taxes 4 283 Fees (873 ) (1,351 ) Unrealized change in fair value 22,613 (2,853 ) Balance—end of period $ 515,065 $ 508,686
Cost and Market Value Associated with Assets Held in Trusts	The cost and market value associated with the assets held in the merchandise trusts as of March 31, 2019 and December 31, 2018 were as follows (in thousands): March 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 10,761 $ — $ — $ 10,761 Fixed maturities: U.S. governmental securities 2 416 — (147 ) 269 Corporate debt securities 2 1,250 16 (316 ) 950 Total fixed maturities 1,666 16 (463 ) 1,219 Mutual funds—debt securities 1 188,195 4,295 (602 ) 191,888 Mutual funds—equity securities 1 45,045 6,506 — 51,551 Other investment funds (1) 220,198 2,001 (1,982 ) 220,217 Equity securities 1 18,178 3,955 (146 ) 21,987 Other invested assets 2 8,322 — — 8,322 Total investments $ 492,365 $ 16,773 $ (3,193 ) $ 505,945 West Virginia Trust Receivable 9,120 — — 9,120 Total $ 501,485 $ 16,773 $ (3,193 ) $ 515,065 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2019, there were $60.0 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 16,903 $ — $ — $ 16,903 Fixed maturities: U.S. governmental securities 2 392 — (147 ) 245 Corporate debt securities 2 1,311 29 (328 ) 1,012 Total fixed maturities 1,703 29 (475 ) 1,257 Mutual funds—debt securities 1 187,840 262 (2,645 ) 185,457 Mutual funds—equity securities 1 45,023 110 (18 ) 45,115 Other investment funds (1) 210,655 388 (7,784 ) 203,259 Equity securities 1 18,097 1,327 (213 ) 19,211 Other invested assets 2 8,398 2 (17 ) 8,383 Total investments $ 488,619 $ 2,118 $ (11,152 ) $ 479,585 West Virginia Trust Receivable 8,663 — — 8,663 Total $ 497,282 $ 2,118 $ (11,152 ) $ 488,248
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2019 and December 31, 2018 were as follows below (in thousands): March 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 32 $ 238 $ — Corporate debt securities 78 816 37 16 Total fixed maturities $ 78 $ 848 $ 275 $ 16 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 137 $ 108 $ — Corporate debt securities 68 873 55 16 Total fixed maturities $ 68 $ 1,010 $ 163 $ 16
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Partnership’s investments in debt and equity securities within the merchandise trusts as of March 31, 2019 and December 31, 2018 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 267 $ 147 $ 267 $ 147 Corporate debt securities 50 — 557 316 607 316 Total fixed maturities 50 — 824 463 874 463 Mutual funds—debt securities 155 5 1,231 597 1,386 602 Mutual funds—equity securities — — — — — — Other investment funds 83,779 1,982 — — 83,779 1,982 Equity securities — — 555 146 555 146 Other invested assets — — — — — — Total $ 83,984 $ 1,987 $ 2,610 $ 1,206 $ 86,594 $ 3,193 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 243 $ 147 $ 243 $ 147 Corporate debt securities 103 2 549 326 652 328 Total fixed maturities 103 2 792 473 895 475 Mutual funds—debt securities 46,005 2,011 1,195 634 47,200 2,645 Mutual funds—equity securities 131 18 — — 131 18 Other investment funds 169,929 7,784 — — 169,929 7,784 Equity securities — — 597 213 597 213 Other invested assets — 4 790 13 790 17 Total $ 216,168 $ 9,819 $ 3,374 $ 1,333 $ 219,542 $ 11,152
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Schedule Of Available For Sale Securities [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Partnership’s perpetual care trust activities for the three months ended March 31, 2019 and 2018 is presented below (in thousands): Three months ended March 31, 2019 2018 Balance—beginning of period $ 330,562 $ 339,928 Contributions 1,983 5,504 Distributions (4,403 ) (4,189 ) Interest and dividends 5,148 5,894 Capital gain distributions 114 124 Realized gains and losses, net 977 57 Other than temporary impairment (713 ) (6,834 ) Taxes 4 8 Fees (704 ) (2,441 ) Unrealized change in fair value 11,857 (1,804 ) Balance—end of period $ 344,825 $ 336,247
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 as of March 31, 2019 and December 31, 2018 were as follows (in thousands): March 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 11,671 $ — $ — $ 11,671 Fixed maturities: U.S. governmental securities 2 957 4 (92 ) 869 Corporate debt securities 2 3,165 23 (265 ) 2,923 Total fixed maturities 4,122 27 (357 ) 3,792 Mutual funds—debt securities 1 107,649 2,386 (187 ) 109,848 Mutual funds—equity securities 1 14,396 2,174 (2 ) 16,568 Other investment funds (1) 176,600 6,719 (4,096 ) 179,223 Equity securities 1 20,122 3,678 (77 ) 23,723 Other invested assets 2 — — — - Total investments $ 334,560 $ 14,984 $ (4,719 ) $ 344,825 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from one to eight years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2019 there were $82.0 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2018 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 12,835 $ — $ — $ 12,835 Fixed maturities: U.S. governmental securities 2 960 4 (121 ) 843 Corporate debt securities 2 4,883 161 (321 ) 4,723 Total fixed maturities 5,843 165 (442 ) 5,566 Mutual funds—debt securities 1 108,451 227 (837 ) 107,841 Mutual funds—equity securities 1 19,660 304 (142 ) 19,822 Other investment funds (1) 165,284 3,039 (4,607 ) 163,716 Equity securities 1 20,025 826 (145 ) 20,706 Other invested assets 2 56 20 — 76 Total investments $ 332,154 $ 4,581 $ (6,173 ) $ 330,562 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from two to eight years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2018 there were $94.5 million in unfunded investment commitments to the private credit funds, which are callable at any time.
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2019 and December 31, 2018, were as follows below (in thousands): March 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 45 $ 793 $ 32 Corporate debt securities 213 2,513 147 51 Total fixed maturities $ 213 $ 2,558 $ 940 $ 83 December 31, 2018 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 416 $ 395 $ 32 Corporate debt securities 705 3,702 265 51 Total fixed maturities $ 705 $ 4,118 $ 660 $ 83
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Partnership’s investments in debt and equity securities within the perpetual care trusts as of March 31, 2019 and December 31, 2018 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 818 $ 92 $ 818 $ 92 Corporate debt securities — — 2,530 265 2,530 265 Total fixed maturities — — 3,348 357 3,348 357 Mutual funds—debt securities 223 9 2,969 178 3,192 187 Mutual funds—equity securities 207 2 — — 207 2 Other investment funds 59,569 4,096 — — 59,569 4,096 Equity securities 201 10 642 67 843 77 Total $ 60,200 $ 4,117 $ 6,959 $ 602 $ 67,159 $ 4,719 Less than 12 months 12 months or more Total December 31, 2018 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 790 $ 121 $ 790 $ 121 Corporate debt securities 405 15 2,902 306 3,307 321 Total fixed maturities 405 15 3,692 427 4,097 442 Mutual funds—debt securities 21,867 591 2,814 246 24,681 837 Mutual funds—equity securities 1,382 141 — 1 1,382 142 Other investment funds 101,536 4,607 — — 101,536 4,607 Equity securities 241 16 583 129 824 145 Total $ 125,431 $ 5,370 $ 7,089 $ 803 $ 132,520 $ 6,173

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Outstanding Debt	Total debt consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Credit facility $ 180,132 $ 155,739 7.875% Senior Notes, due June 2021 173,748 173,613 Notes payable—acquisition debt 37 92 Notes payable—acquisition non-competes - - Insurance and vehicle financing 1,366 1,294 Less deferred financing costs, net of accumulated amortization (8,397 ) (9,692 ) Total debt 346,886 321,046 Less current maturities (953 ) (798 ) Total long-term debt $ 345,933 $ 320,248
Redemption Price Expressed as Percentage of Principal Amount	The Partnership may redeem the Senior Notes at any time, 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 2018 101.969 % 2019 and thereafter 100.000 %

DEFERRED REVENUES AND COSTS (Ta

DEFERRED REVENUES AND COSTS (Tables)	3 Months Ended
	Mar. 31, 2019
Revenue From Contract With Customer [Abstract]
Schedule of Deferred Revenues and Related Costs	Deferred revenues and related costs consisted of the following at the dates indicated (in thousands): March 31, 2019 December 31, 2018 Deferred contract revenues $ 833,050 $ 830,602 Deferred merchandise trust revenue 94,410 92,718 Deferred merchandise trust unrealized gains (losses) 13,580 (9,034 ) Deferred revenues $ 941,040 $ 914,286 Deferred selling and obtaining costs $ 112,643 $ 112,660
Schedule of Deferred Revenue, Net	The components of deferred revenues, net in the Partnership’s Unaudited Condensed Consolidated Balance Sheet at March 31, 2019 and December 31, 2018 were as follows (in thousands): March 31, 2019 December 31, 2018 Deferred revenue $ 963,612 $ 937,708 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (22,572 ) (23,422 ) Deferred revenue, net $ 941,040 $ 914,286

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
Fixed Rent for Cemeteries	In connection with the Partnership’s 2014 lease and management agreements with the Archdiocese of Philadelphia, it has committed to pay aggregate fixed rent of $36.0 million in the following amounts: Lease Years 1-5 (May 28, 2014-May 31, 2019) None Lease Years 6-20 (June 1, 2019-May 31, 2034) $1,000,000 per Lease Year Lease Years 21-25 (June 1, 2034-May 31, 2039) $1,200,000 per Lease Year Lease Years 26-35 (June 1, 2039-May 31, 2049) $1,500,000 per Lease Year Lease Years 36-60 (June 1, 2049-May 31, 2074) None

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Schedule of Maturities of Lease liabilities	Error extracting Word content
Schedule of Components of Leases	The Partnership has the following balances recorded on the unaudited condensed balance sheet related to leases: March 31, 2019 Operating $ 11,667 Finance 6,005 Total Leased Assets $ 17,672 Liabilities: Current Operating $ 2,016 Finance 1,282 Long-term Operating 12,692 Finance 4,434 Total Lease Liabilities $ 20,424
Components of Lease Expense	The components of lease expense were as follows: Three months ended March 31, 2019 Lease cost Classification Operating lease costs General and administrative expense $ 920 Finance lease costs Amortization of leased assets Depreciation and Amortization 320 Interest on lease liabilities Interest expense 116 Net Lease costs $ 1,356

SUPPLEMENTAL CONDENSED CONSOL_2

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED) March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents and restricted cash $ — $ — $ 23,021 $ 1,427 $ — $ 24,448 Assets held for sale — — 757 — — 757 Other current assets — 3,677 68,590 12,665 — 84,932 Total current assets — 3,677 92,368 14,092 — 110,137 Long-term accounts receivable — 2,902 69,040 11,636 — 83,578 Cemetery and funeral home property and equipment — 776 408,713 33,621 — 443,110 Merchandise trusts — — — 515,065 — 515,065 Perpetual care trusts — — — 344,825 — 344,825 Deferred selling and obtaining costs — 5,476 88,843 18,324 — 112,643 Goodwill and intangible assets — — 24,493 60,319 — 84,812 Other assets — — 30,398 2,911 — 33,309 Investments in and amounts due from affiliates eliminated upon consolidation 39,671 — 570,680 — (610,351 ) — Total assets $ 39,671 $ 12,831 $ 1,284,535 $ 1,000,793 $ (610,351 ) $ 1,727,479 Liabilities and Partners’ Capital (Deficit) Current liabilities $ — $ 169 $ 65,134 $ 1,322 $ — $ 66,625 Long-term debt, net of deferred financing costs 68,506 105,242 172,185 — — 345,933 Deferred revenues — 32,628 793,209 115,203 — 941,040 Perpetual care trust corpus — — — 344,825 — 344,825 Other long-term liabilities — — 42,393 15,498 — 57,891 Due to affiliates — 25,979 173,748 567,399 (767,126 ) — Total liabilities 68,506 164,018 1,246,669 1,044,247 (767,126 ) 1,756,314 Partners’ capital (deficit) (28,835 ) (151,187 ) 37,866 (43,454 ) 156,775 (28,835 ) Total liabilities and partners’ capital (deficit) $ 39,671 $ 12,831 $ 1,284,535 $ 1,000,793 $ (610,351 ) $ 1,727,479 CONDENSED CONSOLIDATING BALANCE SHEETS (UNAUDITED) (continued) December 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ — $ — $ 16,298 $ 1,849 $ — $ 18,147 Assets held for sale — — 757 — — 757 Other current assets — 3,718 64,167 11,527 — 79,412 Total current assets — 3,718 81,222 13,376 — 98,316 Long-term accounts receivable — 3,118 71,708 12,322 — 87,148 Cemetery and funeral home property and equipment — 806 409,201 33,550 — 443,557 Merchandise trusts — — — 488,248 — 488,248 Perpetual care trusts — — — 330,562 — 330,562 Deferred selling and obtaining costs — 5,511 88,705 18,444 — 112,660 Goodwill and intangible assets — — 25,676 60,607 — 86,283 Other assets — — 19,403 2,924 — 22,327 Investments in and amounts due from affiliates eliminated upon consolidation 61,875 (586 ) 539,997 — (601,286 ) - Total assets $ 61,875 $ 12,567 $ 1,235,912 $ 960,033 $ (601,286 ) $ 1,669,101 Liabilities and Partners’ Capital (Deficit) Current liabilities $ — $ 184 $ 60,216 $ 1,400 $ — $ 61,800 Long-term debt, net of deferred financing costs 68,453 105,160 146,635 — — 320,248 Deferred revenues — 32,147 770,337 111,802 — 914,286 Perpetual care trust corpus — — — 330,562 — 330,562 Other long-term liabilities — — 33,553 15,230 — 48,783 Due to affiliates — — 173,613 543,543 (717,156 ) - Total liabilities 68,453 137,491 1,184,354 1,002,537 (717,156 ) 1,675,679 Partners’ capital (deficit) (6,578 ) (124,924 ) 51,556 (42,502 ) 115,870 (6,578 ) Total liabilities and partners’ capital (deficit) $ 61,875 $ 12,567 $ 1,235,910 $ 960,035 $ (601,286 ) $ 1,669,101
Condensed Consolidating Statements of Operations	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS (UNAUDITED) Three Months Ended March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ 1,564 $ 59,752 $ 11,132 $ (979 ) $ 71,469 Total costs and expenses — (4,520 ) (65,935 ) (11,356 ) 979 (80,832 ) Other loss — — — — — — Net loss from equity investment in subsidiaries (21,176 ) (18,925 ) — — 40,101 — Interest expense (1,358 ) (2,087 ) (9,456 ) (270 ) — (13,171 ) Income (loss) from continuing operations before income taxes (22,534 ) (23,968 ) (15,639 ) (494 ) 40,101 (22,534 ) Income tax benefit — — — — — — Net income (loss) $ (22,534 ) $ (23,968 ) $ (15,639 ) $ (494 ) $ 40,101 $ (22,534 ) Three Months Ended March 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ 1,625 $ 65,789 $ 12,860 $ (2,329 ) $ 77,945 Total costs and expenses — (3,310 ) (70,913 ) (14,077 ) 2,329 (85,971 ) Other loss — — (5,205 ) — — (5,205 ) Net loss from equity investment in subsidiaries (16,565 ) (14,793 ) — — 31,358 — Interest expense (1,358 ) (2,087 ) (3,416 ) (252 ) — $ (7,113 ) Income (loss) from continuing operations before income taxes (17,923 ) (18,565 ) (13,745 ) (1,469 ) 31,358 (20,344 ) Income tax benefit — — 2,421 — — 2,421 Net income (loss) $ (17,923 ) $ (18,565 ) $ (11,324 ) $ (1,469 ) $ 31,358 $ (17,923 )
Condensed Consolidating Statement of Cash Flows	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS (UNAUDITED) Three Months Ended March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ 119 $ (9,509 ) $ (268 ) $ (3,445 ) $ (13,103 ) Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — (106 ) (1,717 ) (80 ) — (1,903 ) Net cash used in investing activities — (106 ) (1,717 ) (80 ) — (1,903 ) Cash Flows From Financing Activities: Cash distributions — — — — — — Payments to affiliates — — (3,445 ) — 3,445 — Net borrowings and repayments of debt — (13 ) 24,030 (74 ) — 23,943 Other financing activities — — (2,636 ) — — (2,636 ) Net cash used in financing activities — (13 ) 17,949 (74 ) 3,445 21,307 Net increase (decrease) in cash and cash equivalents and restricted cash — — 6,723 (422 ) — 6,301 Cash and cash equivalents and restricted cash—Beginning of period — — 16,298 1,849 — 18,147 Cash and cash equivalents and restricted cash—End of period $ — $ — $ 23,021 $ 1,427 $ — $ 24,448 Three Months Ended March 31, 2018 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ 145 $ 10,340 $ (890 ) $ (3,445 ) $ 6,150 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — (145 ) (4,952 ) (105 ) — (5,202 ) Net cash used in investing activities — (145 ) (4,952 ) (105 ) — (5,202 ) Cash Flows From Financing Activities: Cash distributions — — — — — — Payments to affiliates — — (3,445 ) — 3,445 — Net borrowings and repayments of debt — — 2,850 — — 2,850 Other financing activities — — (207 ) — — (207 ) Net cash used in financing activities — — (802 ) — 3,445 2,643 Net decrease in cash and cash equivalents — — 4,586 (995 ) — 3,591 Cash and cash equivalents—Beginning of period — — 4,216 2,605 — 6,821 Cash and cash equivalents—End of period $ — $ — $ 8,802 $ 1,610 $ — $ 10,412

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Segment Information	Operating segment data for the periods indicated was as follows (in thousands): Three months ended March 31, 2019 2018 STATEMENT OF OPERATIONS DATA: Cemetery Operations: Revenues $ 57,910 $ 62,243 Operating costs and expenses (53,162 ) (58,063 ) Depreciation and amortization $ (1,962 ) (2,074 ) Segment income $ 2,786 $ 2,106 Funeral Home Operations: Revenues $ 13,559 $ 15,702 Operating costs and expenses (11,500 ) (13,036 ) Depreciation and amortization (588 ) (713 ) Segment income $ 1,471 $ 1,953 Reconciliation of segment income to net loss: Cemetery Operations $ 2,786 $ 2,106 Funeral Home Operations 1,471 1,953 Total segment income 4,257 4,059 Corporate overhead (13,413 ) (11,827 ) Corporate depreciation and amortization (207 ) (258 ) Other losses, net — (5,205 ) Interest expense (13,171 ) (7,113 ) Income tax benefit (expense) — 2,421 Net loss $ (22,534 ) $ (17,923 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 890 $ 4,299 Funeral Home Operations 976 44 Corporate 37 26 Total capital expenditures $ 1,903 $ 4,369 March 31, 2019 December 31, 2018 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,545,620 $ 1,508,667 Funeral Home Operations 143,420 136,064 Corporate 38,439 24,370 Total assets $ 1,727,479 $ 1,669,101 Goodwill: Cemetery Operations $ 24,862 $ 24,862

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2019
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	The tables presented below provide supplemental information to the unaudited condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Partnership’s unaudited condensed consolidated statements of cash flows (in thousands): Three months ended March 31, 2019 2018 Pre-need/at-need contract originations (sales on credit) $ (27,587 ) $ (35,987 ) Cash receipts from sales on credit (post-origination) 25,622 32,319 Changes in Accounts receivable, net of allowance $ (1,965 ) $ (3,668 ) Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 34,205 $ 36,416 Withdrawals of realized income from merchandise trusts during the period 2,124 2,101 Pre-need/at-need contract originations (sales on credit) 27,587 35,987 Undistributed merchandise trust investment earnings, net 3,610 2,393 Recognition: Merchandise trust investment income, net withdrawn as of end of period (2,255 ) (1,769 ) Recognized maturities of customer contracts collected as of end of period (46,131 ) (45,900 ) Recognized maturities of customer contracts uncollected as of end of period (10,556 ) (13,437 ) Changes in Deferred revenues $ 8,584 $ 15,791

GENERAL - Additional Informatio

GENERAL - Additional Information (Detail) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Jan. 31, 2019USD ($)Position	Mar. 31, 2019USD ($)PropertyState	Dec. 31, 2018USD ($)	Mar. 31, 2019USD ($)PropertyState	Oct. 01, 2019	Sep. 01, 2019	Aug. 01, 2019	Jul. 01, 2019	Jan. 01, 2019USD ($)	Aug. 04, 2016
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Cash and cash equivalents		$ 24,448	$ 18,147	$ 24,448
Restricted cash		$ 4,500	0	4,500
Lease renewal term description		Certain leases provide the Partnership with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years.
Operating lease right-of-use-asset		$ 11,667		11,667
Operating lease liability		$ 14,708		14,708
ASU 2016-02 Leases (Topic 842)
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Reclassification from Intangible assets to other assets for below market lease intangibles									$ 1,100
Reclassification from accounts payable and accrued liabilities to other assets for deferred gain on sale leaseback transaction									100
Reclassification from other long term liabilities to other assets for deferred gain on sale leaseback transaction									200
Reclassification from accounts payable and accrued liabilities to other assets for rent									300
Reclassification from other long term Liabilities to other assets for rent									3,500
Increase in other assets for operating lease right of use assets									15,300
Increase in accounts payable and accrued liabilities for operating lease liabilities									2,200
Increase in other long term liabilities for operating lease liabilities.									13,100
Operating lease right-of-use-asset									12,300
Operating lease liability									$ 15,300
Maximum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Liquid investments purchased with an original maturity		3 months
Lease renewal term		30 years
Minimum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Lease renewal term		1 year
Eighth Amendment To Credit Agreement | Scenario, Forecast | Tranche A Revolving Credit Facility
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Debt instrument, ticking fees, total								3.00%
Debt instrument, ticking fees, PIK					1.00%			2.00%
Debt instrument, ticking fees, cash						1.00%	1.00%	1.00%
January 2019 Restructuring
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of positions expected to be eliminated | Position	45
Expected cost in restructuring	$ 600
Merger and Reorganization Agreement
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Legal and other expenses		$ 300	$ 2,200	$ 2,500
StoneMor Operating LLC
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Ownership percentage subsidiaries by the parent		100.00%		100.00%						100.00%
Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property		31		31
Cemetery | Consolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property		16		16
Cemetery | Unconsolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property		15		15
US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property		322		322
Number of states | State		27		27
US and Puerto Rico | Cemetery | Wholly Owned Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property		291		291
US and Puerto Rico | Cemetery | Managed Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property		31		31
US and Puerto Rico | Funeral Home
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property		90		90
Number of states | State		17		17
US and Puerto Rico | Funeral Home | Cemetery Property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property		42		42

GENERAL - Reconciliation of Net

GENERAL - Reconciliation of Net Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Net loss	$ (22,534)	$ (17,923)
Less: Incentive distribution right (“IDR”) payments to general partner	0	0
Net loss to allocate to general and limited partners	(22,534)	(17,923)
General partner’s interest excluding IDRs	(234)	(187)
Limited partners' interest	$ (22,300)	$ (17,736)

GENERAL - Reconciliation of Par

GENERAL - Reconciliation of Partnership's Weighted Average Number of Common Limited Partner Units (Detail) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Weighted average number of common limited partner units—basic	38,031	37,959
Add effect of dilutive incentive awards	0	0
Weighted average number of common limited partner units—diluted	38,031	37,959

GENERAL - Reconciliation of P_2

GENERAL - Reconciliation of Partnership's Weighted Average Number of Common Limited Partner Units (Parenthetical) (Detail) - shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share Diluted [Line Items]
Units excluded from the calculation of diluted weighted average number of limited partners' units, because of their anti-dilutive effect	977,166	452,558
Units contingently issuable	46,734	126,768
Time-based employee phantom units
Earnings Per Share Diluted [Line Items]
Units excluded from the calculation of diluted weighted average number of limited partners' units, because of their anti-dilutive effect	747,142	175,211
Director phantom units
Earnings Per Share Diluted [Line Items]
Units excluded from the calculation of diluted weighted average number of limited partners' units, because of their anti-dilutive effect	230,024	277,347

ACQUISITIONS - Additional Infor

ACQUISITIONS - Additional Information (Detail) $ in Thousands	Jan. 19, 2018USD ($)Property	Mar. 31, 2018USD ($)
Business Acquisition [Line Items]
Payments to acquire businesses		$ 833
Cemetery Properties In Wisconsin
Business Acquisition [Line Items]
Number of properties acquired | Property	6
Consideration paid - cash	$ 2,500
Payments to acquire businesses	$ 800

IMPAIRMENT & OTHER LOSSES - Add

IMPAIRMENT & OTHER LOSSES - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Impairment And Other Losses [Abstract]
Inventory impairment charges	$ 1.9
Estimated impairment loss related to damaged and unusable merchandise	$ 5

ACCOUNTS RECEIVABLE, NET OF A_3

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Long Term Accounts Receivable, Net of Allowance (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Customer receivables	$ 163,533	$ 167,017
Unearned finance income	(16,650)	(17,000)
Allowance for bad debt	(4,907)	(4,941)
Accounts receivable, net of allowance	141,976	145,076
Less: Current portion, net of allowance	58,398	57,928
Long-term portion, net of allowance	$ 83,578	$ 87,148

ACCOUNTS RECEIVABLE, NET OF A_4

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Activity in Allowance for Bad Debt (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	$ 4,941
Provision for bad debt	2,042	$ 600
Balance, end of period	4,907
Contract Cancellations
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	4,941	19,795
Cumulative effect of accounting changes		(12,876)
Provision for bad debt	2,043	600
Charge-offs, net	(2,077)	(1,309)
Balance, end of period	$ 4,907	$ 6,210

CEMETERY PROPERTY - Schedule of

CEMETERY PROPERTY - Schedule of Cemetery Property (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Cemetery property	$ 330,968	$ 330,841
Cemetery land
Property, Plant and Equipment [Line Items]
Cemetery property	256,163	255,708
Mausoleum crypts and lawn crypts
Property, Plant and Equipment [Line Items]
Cemetery property	$ 74,805	$ 75,133

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 204,410	$ 202,862
Less: Accumulated depreciation	(92,268)	(90,146)
Property and equipment, net of accumulated depreciation	112,142	112,716
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	130,384	129,971
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	59,841	58,706
Funeral home land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 14,185	$ 14,185

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property Plant And Equipment [Abstract]
Depreciation expense	$ 2.4	$ 2.6

MERCHANDISE TRUSTS - Additional

MERCHANDISE TRUSTS - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)security	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 9,100		$ 8,700
Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Percentage of VIE for cancellable state	53.40%
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 515,065		488,248
Purchases of available for sale securities	21,300	$ 32,500
Sales, maturities and paydowns of available for sale securities	9,100	24,900
Trust assets, cost	501,485		497,282
Other than temporary impairments loss	2,314	11,153
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary | Other Than Temporarily Impaired Securities
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 89,600
Number of securities that incurred other than temporary impairment losses | security	89
Trust assets, cost	$ 91,900
Other than temporary impairments loss	2,300	$ 11,200
Merchandise Trusts | West Virginia Trust Receivable | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	9,120		8,663
Trust assets, cost	$ 9,120		$ 8,663

MERCHANDISE TRUSTS - Reconcilia

MERCHANDISE TRUSTS - Reconciliation of Merchandise Trust Activities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	$ 488,248
Balance, end of period	515,065
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	488,248	$ 515,456
Contributions	13,883	17,109
Distributions	(13,639)	(14,652)
Interest and dividends	7,325	6,247
Capital gain distributions	99	64
Realized gains and losses, net	(281)	(464)
Other than temporary impairment	(2,314)	(11,153)
Taxes	4	283
Fees	(873)	(1,351)
Unrealized change in fair value	22,613	(2,853)
Balance, end of period	$ 515,065	$ 508,686

MERCHANDISE TRUSTS - Cost and M

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Fair Value	$ 9,100	$ 8,700
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	501,485	497,282
Gross Unrealized Gains	16,773	2,118
Gross Unrealized Losses	(3,193)	(11,152)
Fair Value	515,065	488,248
Variable Interest Entity, Primary Beneficiary | Short-term investments | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	10,761	16,903
Fair Value	10,761	16,903
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	1,666	1,703
Gross Unrealized Gains	16	29
Gross Unrealized Losses	(463)	(475)
Fair Value	1,219	1,257
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | U.S. governmental securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	416	392
Gross Unrealized Losses	(147)	(147)
Fair Value	269	245
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | Corporate debt securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	1,250	1,311
Gross Unrealized Gains	16	29
Gross Unrealized Losses	(316)	(328)
Fair Value	950	1,012
Variable Interest Entity, Primary Beneficiary | Mutual funds - debt securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	188,195	187,840
Gross Unrealized Gains	4,295	262
Gross Unrealized Losses	(602)	(2,645)
Fair Value	191,888	185,457
Variable Interest Entity, Primary Beneficiary | Mutual funds - equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	45,045	45,023
Gross Unrealized Gains	6,506	110
Gross Unrealized Losses		(18)
Fair Value	51,551	45,115
Variable Interest Entity, Primary Beneficiary | Other investment funds | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	220,198	210,655
Gross Unrealized Gains	2,001	388
Gross Unrealized Losses	(1,982)	(7,784)
Fair Value	220,217	203,259
Variable Interest Entity, Primary Beneficiary | Equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	18,178	18,097
Gross Unrealized Gains	3,955	1,327
Gross Unrealized Losses	(146)	(213)
Fair Value	21,987	19,211
Variable Interest Entity, Primary Beneficiary | Other invested assets | Merchandise Trusts | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	8,322	8,398
Gross Unrealized Gains		2
Gross Unrealized Losses		(17)
Fair Value	8,322	8,383
Variable Interest Entity, Primary Beneficiary | Total investments | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	492,365	488,619
Gross Unrealized Gains	16,773	2,118
Gross Unrealized Losses	(3,193)	(11,152)
Fair Value	505,945	479,585
Variable Interest Entity, Primary Beneficiary | West Virginia Trust Receivable | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	9,120	8,663
Fair Value	$ 9,120	$ 8,663

MERCHANDISE TRUSTS - Cost and_2

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Parenthetical) (Detail) - Merchandise Trusts - Variable Interest Entity, Primary Beneficiary $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019USD ($)Extension	Dec. 31, 2018USD ($)Extension
Schedule Of Available For Sale Securities [Line Items]
Number of potential lockup period extensions | Extension	3	3
Lockup extension period	1 year	1 year
Unfunded investment commitments to private credit funds, callable at any time | $	$ 60	$ 71
Minimum [Member]
Schedule Of Available For Sale Securities [Line Items]
Fixed income funds and equity funds, redemption period	1 day	1 day
Private credit funds, lockup periods	1 year	4 years
Maximum
Schedule Of Available For Sale Securities [Line Items]
Fixed income funds and equity funds, redemption period	30 days	30 days
Private credit funds, lockup periods	7 years	7 years

MERCHANDISE TRUSTS - Contractua

MERCHANDISE TRUSTS - Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Merchandise Trusts - Fixed maturities - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 78	$ 68
1 year through 5 years	848	1,010
6 years through 10 years	275	163
More than 10 years	16	16
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	32	137
6 years through 10 years	238	108
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	78	68
1 year through 5 years	816	873
6 years through 10 years	37	55
More than 10 years	$ 16	$ 16

MERCHANDISE TRUSTS - Aging of U

MERCHANDISE TRUSTS - 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 ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	$ 1,987	$ 9,819
12 Months or more Unrealized Losses	1,206	1,333
Total Unrealized Losses	3,193	11,152
Less than 12 months Fair Value	83,984	216,168
12 Months or more Fair Value	2,610	3,374
Total Fair Value	86,594	219,542
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		2
12 Months or more Unrealized Losses	463	473
Total Unrealized Losses	463	475
Less than 12 months Fair Value	50	103
12 Months or more Fair Value	824	792
Total Fair Value	874	895
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
12 Months or more Unrealized Losses	147	147
Total Unrealized Losses	147	147
12 Months or more Fair Value	267	243
Total Fair Value	267	243
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		2
12 Months or more Unrealized Losses	316	326
Total Unrealized Losses	316	328
Less than 12 months Fair Value	50	103
12 Months or more Fair Value	557	549
Total Fair Value	607	652
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	5	2,011
12 Months or more Unrealized Losses	597	634
Total Unrealized Losses	602	2,645
Less than 12 months Fair Value	155	46,005
12 Months or more Fair Value	1,231	1,195
Total Fair Value	1,386	47,200
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		18
Total Unrealized Losses		18
Less than 12 months Fair Value		131
Total Fair Value		131
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	1,982	7,784
Total Unrealized Losses	1,982	7,784
Less than 12 months Fair Value	83,779	169,929
Total Fair Value	83,779	169,929
Equity securities
Investments, Unrealized Loss Position [Line Items]
12 Months or more Unrealized Losses	146	213
Total Unrealized Losses	146	213
12 Months or more Fair Value	555	597
Total Fair Value	$ 555	597
Other invested assets
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		4
12 Months or more Unrealized Losses		13
Total Unrealized Losses		17
12 Months or more Fair Value		790
Total Fair Value		$ 790

PERPETUAL CARE TRUSTS - Reconci

PERPETUAL CARE TRUSTS - Reconciliation of Perpetual Care Trust Activities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	$ 330,562
Balance, end of period	344,825
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	330,562	$ 339,928
Contributions	1,983	5,504
Distributions	(4,403)	(4,189)
Interest and dividends	5,148	5,894
Capital gain distributions	114	124
Realized gains and losses, net	977	57
Other than temporary impairment	(713)	(6,834)
Taxes	4	8
Fees	(704)	(2,441)
Unrealized change in fair value	11,857	(1,804)
Balance, end of period	$ 344,825	$ 336,247

PERPETUAL CARE TRUSTS - Additio

PERPETUAL CARE TRUSTS - Additional Information (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts $ in Thousands	3 Months Ended
	Dec. 31, 2019USD ($)	Mar. 31, 2019USD ($)security	Mar. 31, 2018USD ($)security
Debt Securities, Available-for-sale [Line Items]
Purchases of available for sale securities	$ 35,300		$ 20,700
Sales, maturities and paydowns of available for sale securities	$ 31,900		18,200
Other than temporary impairments loss		$ 713	$ 6,834
Other Than Temporarily Impaired Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities that incurred other than temporary impairment losses | security		66	105
Trust assets, cost		$ 29,200	$ 118,000
Trust assets, fair value		28,500	111,200
Other than temporary impairments loss		$ 700	$ 6,800

PERPETUAL CARE TRUSTS - Cost an

PERPETUAL CARE TRUSTS - Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Short-term investments | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	$ 11,671	$ 12,835
Fair Value	11,671	12,835
Fixed maturities
Debt Securities, Available-for-sale [Line Items]
Cost	4,122	5,843
Gross Unrealized Gains	27	165
Gross Unrealized Losses	(357)	(442)
Fair Value	3,792	5,566
Fixed maturities | Level 2 | U.S. governmental securities
Debt Securities, Available-for-sale [Line Items]
Cost	957	960
Gross Unrealized Gains	4	4
Gross Unrealized Losses	(92)	(121)
Fair Value	869	843
Fixed maturities | Level 2 | Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Cost	3,165	4,883
Gross Unrealized Gains	23	161
Gross Unrealized Losses	(265)	(321)
Fair Value	2,923	4,723
Mutual funds - debt securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	107,649	108,451
Gross Unrealized Gains	2,386	227
Gross Unrealized Losses	(187)	(837)
Fair Value	109,848	107,841
Mutual funds - equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	14,396	19,660
Gross Unrealized Gains	2,174	304
Gross Unrealized Losses	(2)	(142)
Fair Value	16,568	19,822
Other investment funds
Debt Securities, Available-for-sale [Line Items]
Cost	176,600	165,284
Gross Unrealized Gains	6,719	3,039
Gross Unrealized Losses	(4,096)	(4,607)
Fair Value	179,223	163,716
Equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	20,122	20,025
Gross Unrealized Gains	3,678	826
Gross Unrealized Losses	(77)	(145)
Fair Value	23,723	20,706
Other invested assets | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost		56
Gross Unrealized Gains		20
Fair Value		76
Total Investments
Debt Securities, Available-for-sale [Line Items]
Cost	334,560	332,154
Gross Unrealized Gains	14,984	4,581
Gross Unrealized Losses	(4,719)	(6,173)
Fair Value	$ 344,825	$ 330,562

PERPETUAL CARE TRUSTS - Cost _2

PERPETUAL CARE TRUSTS - Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Parenthetical) (Detail) - Perpetual care trusts - Variable Interest Entity, Primary Beneficiary $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019USD ($)Extension	Dec. 31, 2018USD ($)Extension
Debt Securities, Available-for-sale [Line Items]
Number of potential lockup period extensions | Extension	3	3
Lockup extension period	1 year	1 year
Unfunded investment commitments to private credit funds, callable at any time | $	$ 82	$ 94.5
Minimum
Debt Securities, Available-for-sale [Line Items]
Private credit funds, lockup periods	2 years	4 years
Fixed income funds and equity funds, redemption period	1 day	1 day
Maximum
Debt Securities, Available-for-sale [Line Items]
Private credit funds, lockup periods	8 years	8 years
Fixed income funds and equity funds, redemption period	30 days	30 days

PERPETUAL CARE TRUSTS - Contrac

PERPETUAL CARE TRUSTS - Contractual Maturities of Debt Securities Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - Fixed maturities - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 213	$ 705
1 year through 5 years	2,558	4,118
6 years through 10 years	940	660
More than 10 years	83	83
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
1 year through 5 years	45	416
6 years through 10 years	793	395
More than 10 years	32	32
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	213	705
1 year through 5 years	2,513	3,702
6 years through 10 years	147	265
More than 10 years	$ 51	$ 51

PERPETUAL CARE TRUSTS - Aging o

PERPETUAL CARE TRUSTS - 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 ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$ 60,200	$ 125,431
12 Months or more Fair Value	6,959	7,089
Total Fair Value	67,159	132,520
Less than 12 months Unrealized Losses	4,117	5,370
12 Months or more Unrealized Losses	602	803
Total Unrealized Losses	4,719	6,173
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value		405
12 Months or more Fair Value	3,348	3,692
Total Fair Value	3,348	4,097
Less than 12 months Unrealized Losses		15
12 Months or more Unrealized Losses	357	427
Total Unrealized Losses	357	442
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
12 Months or more Fair Value	818	790
Total Fair Value	818	790
12 Months or more Unrealized Losses	92	121
Total Unrealized Losses	92	121
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value		405
12 Months or more Fair Value	2,530	2,902
Total Fair Value	2,530	3,307
Less than 12 months Unrealized Losses		15
12 Months or more Unrealized Losses	265	306
Total Unrealized Losses	265	321
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	223	21,867
12 Months or more Fair Value	2,969	2,814
Total Fair Value	3,192	24,681
Less than 12 months Unrealized Losses	9	591
12 Months or more Unrealized Losses	178	246
Total Unrealized Losses	187	837
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	207	1,382
Total Fair Value	207	1,382
Less than 12 months Unrealized Losses	2	141
12 Months or more Unrealized Losses		1
Total Unrealized Losses	2	142
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	59,569	101,536
Total Fair Value	59,569	101,536
Less than 12 months Unrealized Losses	4,096	4,607
Total Unrealized Losses	4,096	4,607
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	201	241
12 Months or more Fair Value	642	583
Total Fair Value	843	824
Less than 12 months Unrealized Losses	10	16
12 Months or more Unrealized Losses	67	129
Total Unrealized Losses	$ 77	$ 145

LONG-TERM DEBT - Outstanding De

LONG-TERM DEBT - Outstanding Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Less deferred financing costs, net of accumulated amortization	$ (8,397)	$ (9,692)
Total debt	346,886	321,046
Less current maturities	(953)	(798)
Total long-term debt	345,933	320,248
Credit facility
Debt Instrument [Line Items]
Long-term debt, gross	180,132	155,739
Senior Notes | 7.875% notes, due 2021
Debt Instrument [Line Items]
Long-term debt, gross	173,748	173,613
Notes Payable, other Payables | Acquisitions Debt
Debt Instrument [Line Items]
Long-term debt, gross	37	92
Insurance and vehicle financing
Debt Instrument [Line Items]
Long-term debt, gross	$ 1,366	$ 1,294

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Detail)

Jun. 01, 2019

Feb. 04, 2019USD ($)

Apr. 01, 2018USD ($)

May 28, 2013USD ($)

May 31, 2019

Apr. 30, 2019

Mar. 31, 2019USD ($)

Feb. 28, 2019

Mar. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Sep. 30, 2019USD ($)

Jun. 30, 2019USD ($)

Mar. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Sep. 30, 2018USD ($)

Jun. 30, 2018USD ($)

Mar. 31, 2018USD ($)

Dec. 31, 2018USD ($)

Oct. 01, 2019

Sep. 01, 2019

Aug. 01, 2019

Jul. 01, 2019

Apr. 19, 2019USD ($)

Feb. 03, 2019USD ($)

Aug. 04, 2016

Debt Disclosure [Line Items]

Debt covenant, maximum add back of extraordinary, unusual or nonrecurring losses, charges or expenses

$ 17,000,000

7.875% senior notes, due 2021

Debt Disclosure [Line Items]

Purchase price as percentage of principal plus accrued and unpaid interest, Upon occurrence of change of control

101.00%

Maximum

Debt Disclosure [Line Items]

Line of credit facility, maximum borrowing capacity

$ 25,000,000

$ 25,000,000

Minimum

Debt Disclosure [Line Items]

Debt covenant, consolidated leverage ratio, prohibition of distribution

7.50

Base Rate | Maximum

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

3.75%

Base Rate | Minimum

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

1.25%

Amended Credit Agreement | Credit facility

Debt Disclosure [Line Items]

Credit facility, maximum borrowing capacity

$ 175,000,000

Line of credit outstanding amount

$ 180,700,000

$ 180,700,000

Eighth Amendment To Credit Agreement

Debt Disclosure [Line Items]

Debt covenant, non-recurring charges for adjustments made to cost of goods sold for merchandise inventory impairment, maximum

$ 5,000,000

Debt covenant, non-recurring charges for establishment of liability reserves, maximum

$ 15,000,000

Debt covenant, consolidated EBITDA, minimum

$ 1,000,000

$ 3,000,000

$ 2,500,000

$ 13,000,000

$ 18,000,000

Mandatory prepayments, percentage of net cash proceeds

100.00%

Capital equipment financing basket allowed

$ 5,000,000

Eighth Amendment To Credit Agreement | Scenario, Forecast

Debt Disclosure [Line Items]

Debt covenant, consolidated EBITDA, minimum

$ 9,250,000

$ 8,250,000

$ 8,000,000

$ 3,500,000

Eighth Amendment To Credit Agreement | Axar

Debt Disclosure [Line Items]

Credit facility, maximum borrowing capacity

35,000,000

Current borrowing capacity

25,000,000

$ 10,000,000

Long-term debt, discount

$ 700,000

Incremental borrowing amount, or integral multiple thereof

$ 5,000,000

Long-term debt, interest rate

8.00%

Payments of lender fees

$ 700,000

Long-term debt, debt issuance costs

700,000

Eighth Amendment To Credit Agreement | Letter of Credit

Debt Disclosure [Line Items]

Credit facility, maximum borrowing capacity

9,400,000

$ 15,000,000

Eighth Amendment To Credit Agreement | Tranche A Revolving Credit Facility

Debt Disclosure [Line Items]

Debt expected exit fees at termination

$ 800,000

Eighth Amendment To Credit Agreement | Tranche A Revolving Credit Facility | Eurodollar

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

4.75%

4.50%

Eighth Amendment To Credit Agreement | Tranche A Revolving Credit Facility | Base Rate

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

3.75%

3.50%

Eighth Amendment To Credit Agreement | Tranche A Revolving Credit Facility | Scenario, Forecast

Debt Disclosure [Line Items]

Debt instrument, ticking fees, total

3.00%

Debt instrument, ticking fees, PIK

1.00%

2.00%

Debt instrument, ticking fees, cash

1.00%

1.00%

1.00%

Eighth Amendment To Credit Agreement | Tranche A Revolving Credit Facility | Scenario, Forecast | Eurodollar

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

6.00%

5.75%

Debt instrument, ticking fees, cash

1.00%

Eighth Amendment To Credit Agreement | Tranche A Revolving Credit Facility | Scenario, Forecast | Base Rate

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

5.00%

4.75%

Eighth Amendment To Credit Agreement | Tranche A Revolving Credit Facility | Subsequent Event | Eurodollar

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

5.50%

Eighth Amendment To Credit Agreement | Tranche A Revolving Credit Facility | Subsequent Event | Base Rate

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

4.50%

Credit Agreement

Debt Disclosure [Line Items]

Increase of basis spread on variable rate

0.50%

Credit Agreement | Credit facility

Debt Disclosure [Line Items]

Weighted average interest rate on outstanding borrowings

7.66%

7.66%

Credit Agreement | Maximum

Debt Disclosure [Line Items]

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

0.50%

Credit Agreement | Minimum

Debt Disclosure [Line Items]

Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

0.30%

Credit Agreement | Eurodollar | Credit facility

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

4.75%

Credit Agreement | Eurodollar | Maximum | Credit facility

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

3.75%

Credit Agreement | Eurodollar | Minimum | Credit facility

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

1.75%

Credit Agreement | Base Rate | Credit facility

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

3.75%

Credit Agreement | Base Rate | Maximum | Credit facility

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

2.75%

Credit Agreement | Base Rate | Minimum | Credit facility

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

0.75%

Sixth Amendment To Credit Agreement | Eurodollar | Maximum

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

4.25%

Sixth Amendment To Credit Agreement | Eurodollar | Minimum

Debt Disclosure [Line Items]

Credit facility, basis spread on variable rate

2.25%

7.875% notes, due 2021 | Senior Notes

Debt Disclosure [Line Items]

Long-term debt, discount

$ 3,800,000

Payments of lender fees

4,600,000

Long-term debt, principal amount

$ 175,000,000

Long-term debt, interest rate

7.875%

Long-term debt, issued price per $100

97.832%

Net proceeds from issuance of senior notes

$ 171,200,000

Long-term debt, debt issuance costs

4,600,000

10.25% Senior Notes, due 2017 | Senior Notes

Debt Disclosure [Line Items]

Long-term debt, principal amount

$ 150,000,000

Long-term debt, interest rate

10.25%

StoneMor Operating LLC

Debt Disclosure [Line Items]

Ownership percentage

100.00%

100.00%

100.00%

LONG-TERM DEBT - Redemption Pri

LONG-TERM DEBT - Redemption Prices Expressed as Percentages of Principal Amount (Detail) - 7.875% senior notes, due 2021	3 Months Ended
	Mar. 31, 2019
Debt Instrument Redemption [Line Items]
Debt Instrument, Redemption, Description	The Partnership may redeem the Senior Notes at any time, 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
Debt Instrument, Redemption, 2018
Debt Instrument Redemption [Line Items]
Redemption price percentage	101.969%
Debt Instrument, Redemption, 2019 and thereafter
Debt Instrument Redemption [Line Items]
Redemption price percentage	100.00%

DEFERRED REVENUES AND COSTS - S

DEFERRED REVENUES AND COSTS - Schedule of Deferred Revenue and Other Costs (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Revenue From Contract With Customer [Abstract]
Deferred contract revenues	$ 833,050	$ 830,602
Deferred merchandise trust revenue	94,410	92,718
Deferred merchandise trust unrealized gains (losses)	13,580	(9,034)
Deferred revenues	941,040	914,286
Deferred selling and obtaining costs	$ 112,643	$ 112,660

DEFERRED REVENUES AND COSTS - A

DEFERRED REVENUES AND COSTS - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Revenue From Contract With Customer [Abstract]
Deferred revenues, revenue recognized	$ 22.6

DEFERRED REVENUES AND COSTS -_2

DEFERRED REVENUES AND COSTS - Schedule of Deferred Revenue, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Revenue From Contract With Customer [Abstract]
Deferred revenue	$ 963,612	$ 937,708
Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts	(22,572)	(23,422)
Deferred revenue, net	$ 941,040	$ 914,286

DEFERRED REVENUES AND COSTS - R

DEFERRED REVENUES AND COSTS - Revenue, Remaining Performance Obligation (Detail)	Mar. 31, 2019
First 4-5years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	55.00%
Within 18 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	80.00%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - Second Quarter Twenty Fourteen Acquisition $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Commitments And Contingencies [Line Items]
Aggregate fixed rent payment to landlord	$ 36
Deferred fixed rent	$ 6
Minimum [Member]
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred	6 years
Maximum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred	11 years

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Fixed Rent for Cemeteries (Detail) - Two Thousand Fourteen Acquisitions Member $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Lease Years 1-5
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	$ 0
Lease Years 6-20
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,000,000
Lease Years 21-25
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,200,000
Lease Years 26- 35
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,500,000
Lease Years 36-60
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	$ 0

LEASES - Additional Information

LEASES - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)
Lessee Lease Description [Line Items]
Lease renewal term description	Certain leases provide the Partnership with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years.
Operating lease weighted-average discount rate	9.90%
Finance lease weighted-average discount rate	8.10%
Operating lease payments	$ 3.5
Residual value guarantees	$ 1.9
Operating lease, weighted average remaining lease term	7 years 7 months 6 days
Finance lease, weighted average remaining lease term	3 years 3 months 18 days
Minimum [Member]
Lessee Lease Description [Line Items]
Lease renewal term	1 year
Maximum
Lessee Lease Description [Line Items]
Lease renewal term	30 years

LEASES - Schedule of Components

LEASES - Schedule of Components of Leases (Detail) $ in Thousands	Mar. 31, 2019USD ($)
Assets:
Operating lease right-of-use-asset	$ 11,667
Finance	6,005
Total Leased Assets	17,672
Current Liabilities:
Operating	2,016
Finance	1,282
Long-term
Operating	12,692
Finance	4,434
Total Lease Liabilities	$ 20,424

LEASES - Components of Lease Ex

LEASES - Components of Lease Expense (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Finance lease costs
Net Lease costs	$ 1,356
Depreciation and Amortization
Finance lease costs
Amortization of leased assets	320
General and Administrative Expense
Lease cost
Operating lease costs	920
Interest Expense
Finance lease costs
Interest on lease liabilities	$ 116

LEASES - Schedule of Maturities

LEASES - Schedule of Maturities of Lease liabilities (Detail) $ in Thousands	Mar. 31, 2019USD ($)
Operating
2019	$ 2,576
2020	3,107
2021	2,616
2022	2,346
2023	2,155
Thereafter	8,469
Total	21,269
Less: Interest	6,561
Operating lease liability	14,708
Total	21,269
Financing
2019	1,306
2020	1,479
2021	1,627
2022	1,897
2023	519
Total	6,828
Less: Interest	1,113
Present value of lease liabilities	5,715
Total	$ 6,828

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets held-for-sale	$ 0.8	$ 0.8
Senior Notes | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value	157.3	162.5
Notes payable, carrying value	$ 173.7	$ 173.6
Line of Credit | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument maturity term	90 days	90 days

SUPPLEMENTAL CONDENSED CONSOL_3

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Additional Information (Detail)	Mar. 31, 2019	Aug. 04, 2016
StoneMor Operating LLC
Schedule Of Condensed Financial Information Of Subsidiaries [Line Items]
Ownership percentage subsidiaries by the parent	100.00%	100.00%

SUPPLEMENTAL CONDENSED CONSOL_4

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents and restricted cash	$ 24,448	$ 18,147	$ 10,412	$ 6,821
Assets held for sale	757	757
Other current assets	84,932	79,412
Total current assets	110,137	98,316
Long-term accounts receivable	83,578	87,148
Cemetery and funeral home property and equipment	443,110	443,557
Merchandise trusts	515,065	488,248
Perpetual care trusts	344,825	330,562
Deferred selling and obtaining costs	112,643	112,660
Goodwill and intangible assets	84,812	86,283
Other assets	33,309	22,327
Total assets	1,727,479	1,669,101
Liabilities and Partners’ Deficit
Current liabilities	66,625	61,800
Long-term debt, net of deferred financing costs	345,933	320,248
Deferred revenues	941,040	914,286
Perpetual care trust corpus	344,825	330,562
Other long-term liabilities	57,891	48,783
Total liabilities	1,756,314	1,675,679
Partners’ capital (deficit)	(28,835)	(6,578)	45,834	91,696
Total liabilities and partners’ deficit	1,727,479	1,669,101
Parent
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	39,671	61,875
Total assets	39,671	61,875
Liabilities and Partners’ Deficit
Long-term debt, net of deferred financing costs	68,506	68,453
Total liabilities	68,506	68,453
Partners’ capital (deficit)	(28,835)	(6,578)
Total liabilities and partners’ deficit	39,671	61,875
Subsidiary Issuer
Current assets:
Other current assets	3,677	3,718
Total current assets	3,677	3,718
Long-term accounts receivable	2,902	3,118
Cemetery and funeral home property and equipment	776	806
Deferred selling and obtaining costs	5,476	5,511
Investments in and amounts due from affiliates eliminated upon consolidation		(586)
Total assets	12,831	12,567
Liabilities and Partners’ Deficit
Current liabilities	169	184
Long-term debt, net of deferred financing costs	105,242	105,160
Deferred revenues	32,628	32,147
Due to affiliates	25,979
Total liabilities	164,018	137,491
Partners’ capital (deficit)	(151,187)	(124,924)
Total liabilities and partners’ deficit	12,831	12,567
Guarantor Subsidiaries
Current assets:
Cash and cash equivalents and restricted cash	23,021	16,298	8,802	4,216
Assets held for sale	757	757
Other current assets	68,590	64,167
Total current assets	92,368	81,222
Long-term accounts receivable	69,040	71,708
Cemetery and funeral home property and equipment	408,713	409,201
Deferred selling and obtaining costs	88,843	88,705
Goodwill and intangible assets	24,493	25,676
Other assets	30,398	19,403
Investments in and amounts due from affiliates eliminated upon consolidation	570,680	539,997
Total assets	1,284,535	1,235,912
Liabilities and Partners’ Deficit
Current liabilities	65,134	60,216
Long-term debt, net of deferred financing costs	172,185	146,635
Deferred revenues	793,209	770,337
Other long-term liabilities	42,393	33,553
Due to affiliates	173,748	173,613
Total liabilities	1,246,669	1,184,354
Partners’ capital (deficit)	37,866	51,556
Total liabilities and partners’ deficit	1,284,535	1,235,910
Non-Guarantor Subsidiaries
Current assets:
Cash and cash equivalents and restricted cash	1,427	1,849	$ 1,610	$ 2,605
Other current assets	12,665	11,527
Total current assets	14,092	13,376
Long-term accounts receivable	11,636	12,322
Cemetery and funeral home property and equipment	33,621	33,550
Merchandise trusts	515,065	488,248
Perpetual care trusts	344,825	330,562
Deferred selling and obtaining costs	18,324	18,444
Goodwill and intangible assets	60,319	60,607
Other assets	2,911	2,924
Total assets	1,000,793	960,033
Liabilities and Partners’ Deficit
Current liabilities	1,322	1,400
Deferred revenues	115,203	111,802
Perpetual care trust corpus	344,825	330,562
Other long-term liabilities	15,498	15,230
Due to affiliates	567,399	543,543
Total liabilities	1,044,247	1,002,537
Partners’ capital (deficit)	(43,454)	(42,502)
Total liabilities and partners’ deficit	1,000,793	960,035
Eliminations
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	(610,351)	(601,286)
Total assets	(610,351)	(601,286)
Liabilities and Partners’ Deficit
Due to affiliates	(767,126)	(717,156)
Total liabilities	(767,126)	(717,156)
Partners’ capital (deficit)	156,775	115,870
Total liabilities and partners’ deficit	$ (610,351)	$ (601,286)

SUPPLEMENTAL CONDENSED CONSOL_5

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Condensed Financial Statements Captions [Line Items]
Revenues	$ 71,469	$ 77,945
Total costs and expenses	(80,832)	(85,971)
Other loss		(5,205)
Interest expense	(13,171)	(7,113)
Loss from operations before income taxes	(22,534)	(20,344)
Income tax benefit		2,421
Net loss	(22,534)	(17,923)
Parent
Condensed Financial Statements Captions [Line Items]
Net loss from equity investment in subsidiaries	(21,176)	(16,565)
Interest expense	(1,358)	(1,358)
Loss from operations before income taxes	(22,534)	(17,923)
Net loss	(22,534)	(17,923)
Subsidiary Issuer
Condensed Financial Statements Captions [Line Items]
Revenues	1,564	1,625
Total costs and expenses	(4,520)	(3,310)
Net loss from equity investment in subsidiaries	(18,925)	(14,793)
Interest expense	(2,087)	(2,087)
Loss from operations before income taxes	(23,968)	(18,565)
Net loss	(23,968)	(18,565)
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Revenues	59,752	65,789
Total costs and expenses	(65,935)	(70,913)
Other loss		(5,205)
Interest expense	(9,456)	(3,416)
Loss from operations before income taxes	(15,639)	(13,745)
Income tax benefit		2,421
Net loss	(15,639)	(11,324)
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Revenues	11,132	12,860
Total costs and expenses	(11,356)	(14,077)
Interest expense	(270)	(252)
Loss from operations before income taxes	(494)	(1,469)
Net loss	(494)	(1,469)
Eliminations
Condensed Financial Statements Captions [Line Items]
Revenues	(979)	(2,329)
Total costs and expenses	979	2,329
Net loss from equity investment in subsidiaries	40,101	31,358
Loss from operations before income taxes	40,101	31,358
Net loss	$ 40,101	$ 31,358

SUPPLEMENTAL CONDENSED CONSOL_6

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	$ (13,103)	$ 6,150
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(1,903)	(5,202)
Net cash used in investing activities	(1,903)	(5,202)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	23,943	2,850
Other financing activities	(2,636)	(207)
Net cash provided by financing activities	21,307	2,643
Net increase in cash, cash equivalents and restricted cash	6,301	3,591
Cash, cash equivalents and restricted cash—Beginning of period	18,147	6,821
Cash, cash equivalents and restricted cash—End of period	24,448	10,412
Subsidiary Issuer
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	119	145
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(106)	(145)
Net cash used in investing activities	(106)	(145)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(13)
Net cash provided by financing activities	(13)
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	(9,509)	10,340
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(1,717)	(4,952)
Net cash used in investing activities	(1,717)	(4,952)
Cash Flows From Financing Activities:
Payments to affiliates	(3,445)	(3,445)
Net borrowings and repayments of debt	24,030	2,850
Other financing activities	(2,636)	(207)
Net cash provided by financing activities	17,949	(802)
Net increase in cash, cash equivalents and restricted cash	6,723	4,586
Cash, cash equivalents and restricted cash—Beginning of period	16,298	4,216
Cash, cash equivalents and restricted cash—End of period	23,021	8,802
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	(268)	(890)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(80)	(105)
Net cash used in investing activities	(80)	(105)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(74)
Net cash provided by financing activities	(74)
Net increase in cash, cash equivalents and restricted cash	(422)	(995)
Cash, cash equivalents and restricted cash—Beginning of period	1,849	2,605
Cash, cash equivalents and restricted cash—End of period	1,427	1,610
Eliminations
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	(3,445)	(3,445)
Cash Flows From Financing Activities:
Payments to affiliates	3,445	3,445
Net cash provided by financing activities	$ 3,445	$ 3,445

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2019Segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT INFORMATION - Segment I

SEGMENT INFORMATION - Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenues	$ 71,469	$ 77,945
Depreciation and amortization	(2,757)	(3,045)
Segment income	4,257	4,059
Corporate overhead	(13,413)	(11,827)
Corporate depreciation and amortization	(207)	(258)
Other losses, net		(5,205)
Interest expense	(13,171)	(7,113)
Income tax benefit (expense)		2,421
Net loss	(22,534)	(17,923)
Capital expenditures	1,903	4,369
Total assets	1,727,479		$ 1,669,101
Goodwill	24,862		24,862
Cemetery
Segment Reporting Information [Line Items]
Revenues	57,910	62,243
Operating costs and expenses	(53,162)	(58,063)
Depreciation and amortization	(1,962)	(2,074)
Goodwill	24,862		24,862
Funeral Home
Segment Reporting Information [Line Items]
Revenues	13,559	15,702
Operating costs and expenses	(11,500)	(13,036)
Depreciation and amortization	(588)	(713)
Operating | Cemetery
Segment Reporting Information [Line Items]
Segment income	2,786	2,106
Capital expenditures	890	4,299
Total assets	1,545,620		1,508,667
Operating | Funeral Home
Segment Reporting Information [Line Items]
Segment income	1,471	1,953
Capital expenditures	976	44
Total assets	143,420		136,064
Corporate
Segment Reporting Information [Line Items]
Capital expenditures	37	$ 26
Total assets	$ 38,439		$ 24,370

SUPPLEMENTAL CONSOLIDATED CAS_3

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Schedule of Cash Flow, Supplemental Disclosures (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Supplemental Cash Flow Elements [Abstract]
Pre-need/at-need contract originations (sales on credit)	$ (27,587)	$ (35,987)
Cash receipts from sales on credit (post-origination)	25,622	32,319
Changes in Accounts receivable, net of allowance	(1,965)	(3,668)
Deferrals:
Cash receipts from customer deposits at origination, net of refunds	34,205	36,416
Withdrawals of realized income from merchandise trusts during the period	2,124	2,101
Pre-need/at-need contract originations (sales on credit)	27,587	35,987
Undistributed merchandise trust investment earnings, net	3,610	2,393
Recognition:
Merchandise trust investment income, net withdrawn as of end of period	(2,255)	(1,769)
Recognized maturities of customer contracts collected as of end of period	(46,131)	(45,900)
Recognized maturities of customer contracts uncollected as of end of period	(10,556)	(13,437)
Changes in Deferred revenues	$ 8,584	$ 15,791

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail) - USD ($)	Apr. 26, 2019	Apr. 15, 2019	Feb. 04, 2019	Sep. 27, 2018
Axar
Subsequent Event [Line Items]
Maximum percentage of common units outstanding to be acquired			27.49%	19.99%
Subsequent Event | Tranche B Revolving Credit Facility
Subsequent Event [Line Items]
Amount drawn down	$ 10,000,000
Current borrowing capacity	$ 35,000
Subsequent Event | Amended And Restated Two Thousand Nineteen Long Term Incentive Plan
Subsequent Event [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting period		4 years
Share-based compensation arrangement by share-based payment award,vesting period after grant date		3 months
Subsequent Event | Amended And Restated Two Thousand Nineteen Long Term Incentive Plan | Phantom Units Subject to Time-based Vesting
Subsequent Event [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period		494,421
Subsequent Event | Amended And Restated Two Thousand Nineteen Long Term Incentive Plan | Phantom Units Subject to Performance-based Vesting
Subsequent Event [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period		520,626
Subsequent Event | Amended And Restated Two Thousand Nineteen Long Term Incentive Plan | Restricted Units | Officer
Subsequent Event [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period		275,000