StoneMor 10-Q 4 Feb 19 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Jan. 29, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Trading Symbol	STON
Entity Registrant Name	STONEMOR PARTNERS LP
Entity Central Index Key	1,286,131
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		37,958,645

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 10,412,000	$ 6,821,000
Accounts receivable, net of allowance	71,456,000	79,116,000
Prepaid expenses	11,568,000	4,580,000
Assets held for sale	1,102,000	1,016,000
Other current assets	17,631,000	21,453,000
Total current assets	112,169,000	112,986,000
Long-term accounts receivable, net of allowance	100,170,000	105,935,000
Cemetery property	334,293,000	333,404,000
Property and equipment, net of accumulated depreciation	114,751,000	114,090,000
Merchandise trusts, restricted, at fair value	508,686,000	515,456,000
Perpetual care trusts, restricted, at fair value	336,247,000	339,928,000
Deferred selling and obtaining costs	109,707,000	126,398,000
Deferred tax assets	90,000	84,000
Goodwill	24,862,000	24,862,000
Intangible assets, net	62,793,000	63,244,000
Other assets	24,740,000	19,695,000
Total assets	1,728,508,000	1,756,082,000
Current liabilities:
Accounts payable and accrued liabilities	53,245,000	43,023,000
Accrued interest	5,326,000	1,781,000
Current portion, long-term debt	3,264,000	1,002,000
Total current liabilities	61,835,000	45,806,000
Long-term debt, net of deferred financing costs	318,948,000	317,693,000
Deferred revenues, net	915,675,000	912,626,000
Deferred tax liabilities	6,674,000	9,638,000
Perpetual care trust corpus	336,247,000	339,928,000
Other long-term liabilities	43,295,000	38,695,000
Total liabilities	1,682,674,000	1,664,386,000
Commitments and contingencies
Partners' capital (deficit):
General partner interest	(3,438,000)	(2,959,000)
Common limited partners' interest	49,272,000	94,655,000
Total partners' capital	45,834,000	91,696,000
Total liabilities and partners' capital	$ 1,728,508,000	$ 1,756,082,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenues:
Revenues	$ 77,945	$ 82,946
Costs and Expenses:
Cost of goods and services sold	13,435	13,519
Selling expense	16,256	16,459
General and administrative expense	10,958	9,957
Corporate overhead	11,827	11,104
Depreciation and amortization	3,045	3,455
Total costs and expenses	85,971	83,995
Other losses	(5,205)	0
Interest expense	(7,113)	(6,706)
Loss before income taxes	(20,344)	(7,755)
Income tax benefit (expense)	2,421	(806)
Net loss	(17,923)	(8,561)
General partner's interest	(187)	(89)
Limited partners' interest	$ (17,736)	$ (8,472)
Net loss per limited partner unit (basic and diluted) (in USD per unit)	$ (0.47)	$ (0.22)
Weighted average number of limited partners' units outstanding (basic and diluted) (in shares)	37,959	37,918
Cemetery
Revenues:
Revenues	$ 62,243	$ 65,527
Costs and Expenses:
Depreciation and amortization	2,074	2,261
Total costs and expenses	17,414	16,697
Funeral Home
Revenues:
Revenues	15,702	17,419
Costs and Expenses:
Depreciation and amortization	713	806
Interments | Cemetery
Revenues:
Revenues	19,625	17,979
Merchandise | Cemetery
Revenues:
Revenues	16,627	18,297
Merchandise | Funeral Home
Revenues:
Revenues	7,429	7,836
Costs and Expenses:
Total costs and expenses	2,478	1,760
Services | Cemetery
Revenues:
Revenues	16,491	16,513
Services | Funeral Home
Revenues:
Revenues	8,273	9,583
Costs and Expenses:
Total costs and expenses	5,518	5,699
Investment and other | Cemetery
Revenues:
Revenues	9,500	12,738
Investment and other | Funeral Home
Costs and Expenses:
Total costs and expenses	$ 5,040	$ 5,345

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL (UNAUDITED) - USD ($) $ in Thousands	Total	Outstanding Common Units	Common Limited Partners	General Partner
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect of accounting change	$ (28,097)		$ (27,805)	$ (292)
Beginning Balance at Dec. 31, 2017	91,696		94,655	(2,959)
Beginning Balance (in units) at Dec. 31, 2017		37,957,936
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common unit awards under incentive plans	158		158
Common unit awards under incentive plans (in units)		709
Net loss	(17,923)		(17,736)	(187)
Ending Balance at Mar. 31, 2018	$ 45,834		$ 49,272	$ (3,438)
Ending Balance (in units) at Mar. 31, 2018		37,958,645

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash Flows From Operating Activities:
Net loss	$ (17,923)	$ (8,561)
Adjustments to reconcile net loss to net cash provided by operating activities:
Cost of lots sold	1,830	3,551
Depreciation and amortization	3,045	3,455
Provision for bad debt	600	1,828
Non-cash compensation expense	158	241
Non-cash interest expense	1,167	1,085
Non-cash impairment charge and other losses	5,205	0
Changes in assets and liabilities:
Accounts receivable, net of allowance	(3,668)	(1,284)
Merchandise trust fund	(3,818)	(3,430)
Other assets	(3,055)	(809)
Deferred selling and obtaining costs	(1,866)	(3,223)
Deferred revenues, net	15,791	12,802
Deferred taxes, net	(2,596)	498
Payables and other liabilities	11,280	6,198
Net cash provided by operating activities	6,150	12,351
Cash Flows From Investing Activities:
Cash paid for capital expenditures	(4,369)	(1,496)
Cash paid for acquisitions	(833)	0
Net cash used in investing activities	(5,202)	(1,496)
Cash Flows From Financing Activities:
Cash distributions	0	(11,887)
Proceeds from borrowings	14,380	24,000
Repayments of debt	(11,530)	(21,072)
Cost of financing activities	(207)	(743)
Net cash provided by (used in) financing activities	2,643	(9,702)
Net increase in cash and cash equivalents	3,591	1,153
Cash and cash equivalents - Beginning of period	6,821	12,570
Cash and cash equivalents - End of period	10,412	13,723
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	2,478	1,802
Cash paid during the period for income taxes	39	2,371
Non-cash investing and financing activities:
Acquisition of assets by financing	278	652
Classification of assets as held for sale	$ 283	$ 0

GENERAL

GENERAL	3 Months Ended
	Mar. 31, 2018
Accounting Policies [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, 2018 , the Partnership operated 322 cemeteries in 27 states and Puerto Rico, of which 291 are owned and 31 are operated under lease, management or operating agreements. The Partnership also owned and operated 92 funeral homes, including 44 located on the grounds of cemetery properties that the Partnership owns, in 17 states and Puerto Rico. Basis of Presentation The accompanying condensed consolidated financial statements, which are unaudited except for the balance sheet at December 31, 2017 , 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, 2017 . The results of operations for the three months ended March 31, 2018 may not necessarily be indicative of the results of operations for the full year ended December 31, 2018 . Principles of Consolidation The unaudited condensed consolidated 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 contracts. 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 contracts, the Partnership will retain all of the benefits and related contractual obligations incurred from sales generated during the contract period. The Partnership has also recognized the existing customer contract related performance obligations that it assumed as part of these agreements. Reclassifications and Adjustments to Prior Period Financial Statements Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation in the consolidated results of operations, primarily to present interment rights separately from merchandise revenues and to reclassify items that were previously recorded in Merchandise Revenues that represented the installation of certain merchandise items which are now presented in Services. There was no effect on the previously reported consolidated results of operations, consolidated financial position or cash flows, except as described below under " Recently Issued Accounting Standard Updates - Adopted in the Current Period. " 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: • net losses from operations due to an increased competitive environment, an increase in professional fees and compliance costs and an increase in consulting fees associated with the Partnership's adoption of the Accounting Standard Codification (“ASC”) 606, Revenue from Contracts with Customers incurred in the year ended December 31, 2017 and the three months ended March 31, 2018 ; • 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 limited 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 our 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 . As further disclosed in the credit facility subsection in Note 9 , these failures constituted defaults that the Partnership's lenders agreed to waive. During 2017 and to date in 2018, the Partnership has 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; • 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 and March 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 and in Note 17 . 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 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 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 condensed consolidated financial statements included in this Quarterly Report on Form 10-Q do not include any adjustments that might result from the outcome of these uncertainties. 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, 2017 for the complete summary of significant accounting policies. As of March 31, 2018 , with the exception of the items noted in the section captioned " Recently Issued Accounting Standard Updates - Adopted in the Current Period" below, there have been no significant changes to the Partnership's accounting policies as disclosed in the Annual Report on Form 10-K for the year ended December 31, 2017 . 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, 2017. 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. Revenues A. Significant Accounting Policy The Partnership's revenues are derived from contracts with customers through sale and delivery of death care products and services. Primary sources of revenue are derived from (1) cemetery and funeral home operations generated both at the time of death (“at-need”) and prior to the time of death (“pre-need”), classified on the Statements of Operations as Interments, Merchandise and Services and ,(2) investment income which includes income earned on assets maintained in perpetual care and merchandise trusts related to sales of cemetery and funeral home merchandise and services occurring prior to the time of death and required to be maintained in the trust by state law as well as interest earned on pre-need installment contracts. Investment income is presented within Investment and other for Cemetery revenue and Services for Funeral home revenue Cemetery and Funeral Home Operations Revenue is measured based on the consideration specified in a contract with a customer, and is net of any sales incentives and amounts collected on behalf of third parties. Pre-need contracts are price guaranteed, providing for future merchandise and services at prices prevailing when the agreements are signed. The Partnership recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer. Sales taxes assessed by a governmental authority are excluded from revenue. Any shipping and handling costs that are incurred after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of goods sold. Investment income is earned on certain payments received from the customer on pre-need contracts, which are required by law to be deposited into the merchandise and service trusts. Amounts are withdrawn from the merchandise trusts when the Partnership fulfills the performance obligations. Earnings on these trust funds, which are specifically identifiable for each performance obligation, are also included in total transaction price. Pre-need contracts are generally subject to financing arrangements on an installment basis, with a contractual term not to exceed 60 months. Interest income is recognized utilizing the effective interest method. For those contracts that do not bear a market rate of interest, the Partnership imputes such interest based upon the prime rate at the time of origination plus 375 basis points in order to segregate the principal and interest component of the total contract value. The Partnership has elected to not adjust the transaction price for the effects of a significant financing component for contracts that have payment terms under one year. At the time of a non-cancellable pre-need sale, the Partnership records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid. The revenue from both the sales and interest income from trusted funds are deferred until the merchandise is delivered or the services are performed. For a sale in a cancellable state, an account receivable is only recorded to the extent control has transferred to the customer for interment rights, merchandise or services for which the Partnership has not collected cash. The amounts collected from customers in states in which pre-need contracts are cancellable may be subject to refund provisions. The Partnership estimates the fair value of its refund obligation under such contracts on a quarterly basis and records such obligations within the other long-term liabilities line item on its Condensed Consolidated Balance Sheet. B. Nature of Goods and Services The following is a description of the principal activities, separated by reportable segments, from which the Partnership generates its revenue. As discussed more fully in Note 15 Segment Information , the Partnership operates two reportable segments: Cemetery Operations and Funeral Home Operations. Cemetery Operations The Cemetery Operations segment principally generates revenue from (1) providing rights to inter remains in a specific cemetery property inventory space such as burial lots and constructed mausoleum crypts (“Interments”), (2) sales of cemetery merchandise which includes markers (i.e., method of identifying a deceased person in a burial space, crypt, or niche), base (i.e., concrete lining for the bottom of the burial plot), vault (i.e., a container installed in the burial lot in which the casket is placed), caskets, cremation niches, and other cemetery related items (“Merchandise”) and (3) service revenues, including opening and closing (“O&C”), a service of digging and refilling burial spaces to install the burial vault and place the casket into the vault, cremation services, and fees for installation of cemetery merchandise (“Services”). Products and services may be sold separately or in packages. For packages, the Partnership accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services in a package based on their relative stand-alone selling prices. The stand-alone selling price is determined by management based upon local market conditions and reasonable ranges for both merchandise and services which is the best estimate of the stand-alone price. For items that are not sold separately (e.g., second interment rights), the Partnership estimates stand-alone selling prices using the best estimate of market value. The Partnership estimated the stand-alone selling price using inputs such as average selling price and list price broken down by each geographic location. Additionally the Partnership considered typical sales promotions that could have impacted the stand-alone selling price estimates. Interments revenue is recognized when control transfers, which is when the property is available for use by the customer. For pre-construction mausoleum contracts, the Partnership will only recognize revenue once the property is constructed and the customer has obtained substantially all of the remaining benefits of the property. Sales taxes collected are recognized on a net basis in our condensed consolidated financial statements. Merchandise revenue and deferred investment earnings on merchandise trusts are recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to the Partnership). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligation. The estimate of the refund obligation is reevaluated on a quarterly basis. In addition, we are entitled to retain, in certain jurisdictions, a portion of collected customer payments when a customer cancels a pre-need contract; these amounts are also recognized in revenue at the time the contract is cancelled. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. The cost of goods sold related to merchandise and services reflects the actual cost of purchasing products and performing services and the value of cemetery property depleted through the recognized sales of interment rights. The costs related to the sales of lots and crypts are determined systematically using a specific identification method under which the total value of the underlying cemetery property and the lots available to be sold at the location are used to determine the cost per lot. Funeral Home Operations Our Funeral Home Operations segment principally generates revenue from (1) sales of funeral home merchandise which includes caskets and other funeral related items (“Merchandise”), and (2) service revenues, including services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and prayer services (“Services”). Our funeral home operations also include revenues related to the sale of term and whole life insurance on an agency basis, in which we earn a commission from the sales of these policies. Insurance commission revenue is reported within service revenues. Products and services may be sold separately or in packages. For packages, the Partnership accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services based on their relative stand-alone selling prices. The relative stand-alone selling price is determined by management's best estimate of the stand-alone price based upon the list price at each location. Funeral Home Operations primarily generates revenues from at-need sales. Merchandise revenue is recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligations. The estimate of the refund obligation is reevaluated on a quarterly basis. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. Costs related to the delivery or performance of merchandise and services are charged to expense when merchandise is delivered or services are performed. Deferred Selling and Obtaining Costs The Partnership defers certain costs that are incremental to obtaining pre-need cemetery and funeral contracts. The Partnership calculates the deferred selling costs asset by dividing total incremental expenses by total deferrable revenues and multiplying such percentage by the periodic change in gross deferred revenues. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in deferred revenues. All other selling costs are expensed as incurred. Additionally, the Partnership has elected the practical expedient of not recognizing incremental costs to obtain as incurred when the amortization period otherwise would have been one year or less As of March 31, 2018 , we had $109.7 million in deferred incremental direct selling costs included in Deferred charges and other assets . These deferred costs are classified as long-term on our Condensed Consolidated Balance Sheet because the Partnership does not control the timing of the delivery of the merchandise or performance of the services as they are generally provided at the time of need. During the three months ended March 31, 2018 , the Partnership recognized $1.9 million from deferred incremental direct selling costs. Income Taxes The Partnership is not subject to U.S. federal and most state income taxes. The partners of the Partnership are liable for income tax in regard to their distributive share of the Partnership’s taxable income. Such taxable income may vary substantially from net income reported in the accompanying consolidated financial statements. Certain corporate subsidiaries are subject to federal and state income tax. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and tax carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Partnership records a valuation allowance against its deferred tax assets if it deems that it is more likely than not that some portion or all of the recorded deferred tax assets will not be realizable in future periods. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "Tax Act") was signed into law. The Tax Act made broad and complex changes to the U.S. tax code by, among other things, reducing the federal corporate income tax rate, creating a new limitation on deductible interest expense, creating bonus depreciation that will allow for full expensing on qualified property, changing the lives of post-2017 net operating loss carryovers and imposing limitations on deductibility of certain executive compensation. The primary driver of the change in the income tax provision for the three months ended March 31, 2018 related to the reduction of tax rates and the benefit related to 2018 net operating loss carryovers which have an unlimited carry forward life and can be used to offset long life deferred tax liabilities. 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 loss 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 master limited partnerships, which considers whether the incentive distributions of a master limited partnership 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, 2018 2017 Net loss $ (17,923 ) $ (8,561 ) Less: Incentive distribution right (“IDR”) payments to general partner — — Net loss to allocate to general and common limited partners (17,923 ) (8,561 ) General partner’s interest excluding IDRs (187 ) (89 ) Net loss attributable to common limited partners $ (17,736 ) $ (8,472 ) 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 option awards, as calculated by the treasury stock or if converted methods, as applicable. These awards consist of common units issuable upon payment of an exercise price by the participant under the terms of the Partnership’s long-term incentive plan. The following table sets forth 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, 2018 2017 Weighted average number of common limited partner units - basic and diluted (1) 37,959 37,918 _____________________________ (1) The diluted weighted average number of limited partners’ units outstanding presented on the condensed consolidated statement of operations does not include 579,326 units and 328,914 units for the three months ended March 31, 2018 and 2017 , respectively, as their effects would be anti-dilutive. Recently Issued Accounting Standard Updates - Adopted in the Current Period Revenue In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) . ASU No. 2014-09 outlines a single comprehensive model for companies to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In addition, these updates enhance the disclosure requirements relating to revenue recognition and related cash flows. Additionally, the new revenue standard ("ASC 606") requires the deferral of incremental direct selling costs to the period in which the related revenue is recognized. ASC 606, the new revenue standard was effective for annual reporting periods (including interim reporting periods within those periods) beginning January 1, 2018. The Partnership adopted the new revenue standard as of January 1, 2018 using the modified retrospective method and applying the new standard to all contracts with customers. Therefore, the comparative financial information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Partnership elected to aggregate the effects of all contract modifications that occurred prior to the date of adoption when (i) identifying the satisfied and unsatisfied performance obligations, (ii) determining the transaction price and (iii) allocating the transaction price to the satisfied and unsatisfied performance obligations, rather than retrospectively restating the contracts for those modifications. The new revenue standard, as amended, requires that we recognize revenue in the amount to which we expect to be entitled for delivery of promised goods and services to our customers. The new revenue standard also resulted in enhanced revenue-related disclosures, including any significant judgments and changes in judgments. Additionally, the new revenue standard requires the deferral of incremental direct selling costs to the period in which the related revenue is recognized. The standard primarily impacts the manner in which we recognize (a) certain nonrefundable up-front fees and (b) incremental costs to acquire pre-need and at-need contracts (i.e., selling costs). The nonrefundable fees will be deferred and recognized as revenue when the underlying goods and services are delivered to the customer. The incremental direct selling costs will be deferred and recognized by specific identification upon the delivery of the underlying goods and services. The Partnership recorded a total net impact of $28.1

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Mar. 31, 2018
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.

ACCOUNTS RECEIVABLE, NET OF ALL

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	3 Months Ended
	Mar. 31, 2018
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, 2018 December 31, 2017 Customer receivables (1) $ 198,260 $ 225,380 Unearned finance income (1) (20,424 ) (20,534 ) Allowance for bad debt (1) (6,210 ) (19,795 ) Accounts receivable, net of allowance 171,626 185,051 Less: Current portion, net of allowance 71,456 79,116 Long-term portion, net of allowance $ 100,170 $ 105,935 Activity in the allowance for bad debt was as follows (in thousands): Three Months Ended March 31, 2018 2017 Balance, beginning of period (1) $ 19,795 $ 26,153 Cumulative effect of accounting changes (12,876 ) — Provision for bad debt (1) 600 1,828 Charge offs, net (1) (1,309 ) (980 ) Balance, end of period $ 6,210 $ 27,001 ______________________________ (1) Upon adoption of ASC 606, the Partnership reclassified amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts to deferred revenue, net. As a result, the Partnership also eliminated the allowance for cancellation of these performance obligations. As the Partnership is now presenting the accounts receivable net of cancellable contracts, the allowance for cancellations was removed and the allowance on accounts receivable is represented by the provision for bad debt.

IMPAIRMENT & OTHER LOSSES

IMPAIRMENT & OTHER LOSSES	3 Months Ended
	Mar. 31, 2018
Inventory Disclosure [Abstract]
IMPAIRMENT & OTHER LOSSES	3. IMPAIRMENT & OTHER LOSSES 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 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 relates to damaged and excess inventory and is included in cost of goods sold 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. At March 31, 2018, included in other assets was approximately $10.0 million in certain merchandise inventory allocated to pre-need customers. Due to enhanced inventory control procedures implemented in late 2018 , the Partnership determined that this inventory allocated to pre-need customers has been damaged due to weather related deterioration occurring over a number of years or has 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 the three months ended March 31, 2018 . While the Partnership is still in the process of evaluating the complete magnitude of the impairment loss related to allocated merchandise inventory, the loss recorded represents management's best estimate. This impairment is based on estimates and assumptions that have been deemed reasonable by management and includes percentages of merchandise deemed unusable. Management’s assessment process relies 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. The Partnership continues to evaluate the remaining $5.0 million of merchandise inventory allocated to pre-need customers. It is possible that as a result of changes in estimates or assumptions and the continued evaluation there could be further impairment. As this impairment likely originated in prior periods, the Company assessed the materiality of this correction to prior periods financial statements in accordance with SEC Staff Accounting Bulletin No. (SAB) 99, Materiality , and SAB 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in the Current Year Financial Statements, and concluded that the corrections were not material to prior periods or the current period, either individually or in the aggregate, and therefore, amendments of previously filed reports are not required.

CEMETERY PROPERTY

CEMETERY PROPERTY	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
CEMETERY PROPERTY	5. CEMETERY PROPERTY Cemetery property consisted of the following at the dates indicated (in thousands): March 31, 2018 December 31, 2017 (1) Cemetery land $ 258,620 $ 256,856 Mausoleum crypts and lawn crypts 75,673 76,548 Cemetery property $ 334,293 $ 333,404 (1) The information at December 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018.

MERCHANDISE TRUSTS

MERCHANDISE TRUSTS	3 Months Ended
	Mar. 31, 2018
Investments, Debt and Equity Securities [Abstract]
MERCHANDISE TRUSTS	7. MERCHANDISE TRUSTS At March 31, 2018 and December 31, 2017 , 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 the 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 . There were no Level 3 assets. As discussed in Note 1 , when we receive payments from the customer, we deposit the amount required by law into the merchandise trusts that may be subject to cancellation on demand by our customer. The Partnership's merchandise trusts related to states in which customers may cancel contracts with us comprise 54% of the total merchandise trust as of March 31, 2018 . 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 $9.0 million and $9.1 million of investments held in trust by the West Virginia Funeral Directors Association at March 31, 2018 and December 31, 2017 , respectively, in its merchandise trust assets. As required by law, the Partnership deposits a portion of certain funeral merchandise sales in West Virginia into a trust that is held by the West Virginia Funeral Directors Association. These trusts are 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, 2018 and 2017 is presented below (in thousands): Three Months Ended March 31, 2018 2017 Balance, beginning of period $ 515,456 $ 507,079 Contributions 17,109 14,916 Distributions (14,652 ) (16,728 ) Interest and dividends 6,247 6,284 Capital gain distributions 64 237 Realized gains and losses (464 ) 1,810 Other than temporary impairment (11,153 ) — Taxes 283 (1,675 ) Fees (1,351 ) (708 ) Unrealized change in fair value (2,853 ) 12,643 Balance, end of period $ 508,686 $ 523,858 During the three months ended March 31, 2018 and 2017 , purchases of investments were approximately $32.5 million and $22.1 million , respectively, while sales, maturities and paydowns of investments were $24.9 million and $27.1 million , respectively. Cash flows from pre-need customer contracts are presented as operating cash flows in the Partnerships condensed consolidated statement of cash flows. The cost and market value associated with the assets held in the merchandise trusts as of March 31, 2018 and December 31, 2017 were as follows (in thousands): March 31, 2018 Fair Value Cost Gross Gross Fair Short-term investments 1 $ 9,859 $ — $ — $ 9,859 Fixed maturities: U.S. governmental securities 2 333 1 (122 ) 212 Corporate debt securities 2 1,487 46 (405 ) 1,128 Total fixed maturities 1,820 47 (527 ) 1,340 Mutual funds - debt securities 1 223,150 1,055 (2,420 ) 221,785 Mutual funds - equity securities 1 63,290 1,358 (4,681 ) 59,967 Other investment funds (1) 173,858 775 (1,239 ) 173,394 Equity securities 1 23,318 2,341 (839 ) 24,820 Other invested assets 2 8,562 — — 8,562 Total investments $ 503,857 $ 5,576 $ (9,706 ) $ 499,727 West Virginia Trust Receivable 8,959 — — 8,959 Total $ 512,816 $ 5,576 $ (9,706 ) $ 508,686 ______________________________ (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 four to eight years with two potential one -year extensions at the discretion of the funds’ general partners. As of March 31, 2018 , there were $47.6 million in unfunded commitments to the private credit funds, which are callable at any time and would be funded by assets of the trusts. December 31, 2017 Fair Value Cost Gross Gross Fair Short-term investments 1 $ 10,421 $ — $ — $ 10,421 Fixed maturities: U.S. governmental securities 2 196 1 (65 ) 132 Corporate debt securities 2 1,204 52 (242 ) 1,014 Total fixed maturities 1,400 53 (307 ) 1,146 Mutual funds - debt securities 1 222,450 1,522 (1,211 ) 222,761 Mutual funds - equity securities 1 71,500 2,399 (6,292 ) 67,607 Other investment funds (1) 171,044 522 (401 ) 171,165 Equity securities 1 21,808 2,715 (277 ) 24,246 Other invested assets 2 9,013 — — 9,013 Total investments $ 507,636 $ 7,211 (8,488 ) $ 506,359 West Virginia Trust Receivable 9,097 — — 9,097 Total $ 516,733 $ 7,211 $ (8,488 ) $ 515,456 ______________________________ (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 90 days and private credit funds, which have lockup periods of four to eight years with two potential one -year extensions at the discretion of the funds’ general partners. As of December 31, 2017 , there were $52.1 million in unfunded commitments to the private credit funds, which are callable at any time and would be funded by assets of the trusts. The contractual maturities of debt securities as of March 31, 2018 were as follows (in thousands): Less than 1 year through 6 years through More than U.S. governmental securities $ — $ 127 $ 85 $ — Corporate debt securities 15 992 102 19 Total fixed maturities $ 15 $ 1,119 $ 187 $ 19 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, 2018 and December 31, 2017 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2018 Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturities: U.S. governmental securities $ — $ — $ 192 $ 122 $ 192 $ 122 Corporate debt securities 168 53 574 352 742 405 Total fixed maturities 168 53 766 474 934 527 Mutual funds - debt securities 160,200 2,420 — — 160,200 2,420 Mutual funds - equity securities 43,570 4,681 — — 43,570 4,681 Other investment funds 78,192 1,239 — — 78,192 1,239 Equity securities 5,614 839 — — 5,614 839 Total $ 287,744 $ 9,232 $ 766 $ 474 $ 288,510 $ 9,706 Less than 12 months 12 months or more Total December 31, 2017 Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturities: U.S. governmental securities $ — $ — $ 112 $ 65 $ 112 $ 65 Corporate debt securities 150 50 361 192 511 242 Total fixed maturities 150 50 473 257 623 307 Mutual funds - debt securities 102,526 912 1,462 299 103,988 1,211 Mutual funds - equity securities 51,196 6,292 — — 51,196 6,292 Other investment funds 48,140 401 — — 48,140 401 Equity securities 2,906 255 390 22 3,296 277 Total $ 204,918 $ 7,910 $ 2,325 $ 578 $ 207,243 $ 8,488 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, 2018 , the Partnership determined, 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 this change against deferred merchandise trust revenue. During the three months ended March 31, 2017 , the Partnership determined that there were no other than temporary impairments to the investment portfolio in the merchandise trusts.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2018
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, 2018 December 31, 2017 Buildings and improvements $ 128,066 $ 125,337 Furniture and equipment 57,624 57,514 Funeral home land 14,185 14,185 Property and equipment, gross 199,875 197,036 Less: Accumulated depreciation (85,124 ) (82,946 ) Property and equipment, net of accumulated depreciation $ 114,751 $ 114,090 Depreciation expense was $2.6 million and $2.9 million for the three months ended March 31, 2018 and 2017 , respectively.

PERPETUAL CARE TRUSTS

PERPETUAL CARE TRUSTS	3 Months Ended
	Mar. 31, 2018
Investments, Debt and Equity Securities [Abstract]
PERPETUAL CARE TRUSTS	8. PERPETUAL CARE TRUSTS At March 31, 2018 and December 31, 2017 , 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. All of the 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 . There were no Level 3 assets. The perpetual care trusts are VIEs of which the Partnership is deemed the primary beneficiary. A reconciliation of the Partnership’s perpetual care trust activities for the three months ended March 31, 2018 and 2017 is presented below (in thousands): Three Months Ended March 31, 2018 2017 Balance, beginning of period $ 339,928 $ 333,780 Contributions 5,504 2,115 Distributions (4,189 ) (3,031 ) Interest and dividends 5,894 3,871 Capital gain distributions 124 216 Realized gains and losses 57 2,065 Other than temporary impairment (6,834 ) — Taxes 8 (165 ) Fees (2,441 ) (608 ) Unrealized change in fair value (1,804 ) 3,236 Balance, end of period $ 336,247 $ 341,479 During the three months ended March 31, 2018 and 2017 , purchases of investments were $20.7 million and $69.5 million , respectively, while sales, maturities and paydowns of investments were $18.2 million and $64.1 million , respectively. Cash flows from perpetual care trust related contracts are presented as operating cash flows in our 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, 2018 and December 31, 2017 were as follows (in thousands): March 31, 2018 Fair Value Cost Gross Gross Fair Short-term investments 1 $ 11,003 $ — $ — $ 11,003 Fixed maturities: U.S. governmental securities 2 904 4 (111 ) 797 Corporate debt securities 2 5,355 99 (254 ) 5,200 Total fixed maturities 6,259 103 (365 ) 5,997 Mutual funds - debt securities 1 136,024 1,042 (135 ) 136,931 Mutual funds - equity securities 1 29,694 780 (1,656 ) 28,818 Other investment funds (1) 129,772 4,712 (2,830 ) 131,654 Equity securities 1 21,829 1,238 (1,355 ) 21,712 Other invested assets 2 132 — — 132 Total investments $ 334,713 $ 7,875 $ (6,341 ) $ 336,247 ______________________________ (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 four to nine years with three potential one -year extensions at the discretion of the funds’ general partners. As of March 31, 2018 , there were $84.3 million in unfunded commitments to the private credit funds, which are callable at any time and would be funded by assets of the trusts. December 31, 2017 Fair Value Cost Gross Gross Fair Short-term investments 1 $ 9,456 $ — $ — $ 9,456 Fixed maturities: U.S. governmental securities 2 506 4 (46 ) 464 Corporate debt securities 2 5,365 148 (191 ) 5,322 Total fixed maturities 5,871 152 (237 ) 5,786 Mutual funds - debt securities 1 141,511 1,974 (712 ) 142,773 Mutual funds - equity securities 1 32,707 1,757 (1,771 ) 32,693 Other investment funds (1) 124,722 2,630 (533 ) 126,819 Equity securities 1 22,076 1,648 (1,570 ) 22,154 Other invested assets 2 247 — — 247 Total investments $ 336,590 $ 8,161 $ (4,823 ) $ 339,928 ______________________________ (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 90 days, and private credit funds, which have lockup periods ranging from four to ten years with three potential one -year extensions at the discretion of the funds’ general partners. As of December 31, 2017 , there were $92.2 million in unfunded commitments to the private credit funds, which are callable at any time and would be funded by assets of the trusts. The contractual maturities of debt securities as of March 31, 2018 were as follows (in thousands): Less than 1 year through 6 years through More than U.S. governmental securities $ — $ 405 $ 356 $ 36 Corporate debt securities 362 4,285 453 100 Total fixed maturities $ 362 $ 4,690 $ 809 $ 136 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, 2018 and December 31, 2017 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2018 Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturities: U.S. governmental securities $ — $ — $ 733 $ 111 $ 733 $ 111 Corporate debt securities 638 8 2,408 246 3,046 254 Total fixed maturities 638 8 3,141 357 3,779 365 Mutual funds - debt securities 62,790 135 — — 62,790 135 Mutual funds - equity securities 15,264 1,656 — — 15,264 1,656 Other investment funds 45,865 2,830 — — 45,865 2,830 Equity securities 6,710 1,355 — — 6,710 1,355 Total $ 131,267 $ 5,984 $ 3,141 $ 357 $ 134,408 $ 6,341 Less than 12 months 12 months or more Total December 31, 2017 Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturities: U.S. governmental securities $ — $ — $ 399 $ 46 $ 399 $ 46 Corporate debt securities 994 20 2,271 171 3,265 191 Total fixed maturities 994 20 2,670 217 3,664 237 Mutual funds - debt securities 37,090 289 12,793 423 49,883 712 Mutual funds - equity securities 16,668 1,754 36 17 16,704 1,771 Other investment funds 42,606 533 — — 42,606 533 Equity securities 9,516 1,510 112 60 9,628 1,570 Total $ 106,874 $ 4,106 $ 15,611 $ 717 $ 122,485 $ 4,823 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, 2018 , the Partnership determined that there were 105 securities with an aggregate cost basis of approximately $118.0 million and an aggregate fair value of approximately $111.2 million , resulting in an impairment of $6.8 million , with such impairment considered to be other-than-temporary. Accordingly, the Partnership adjusted the cost basis of these assets to their current value and offset this change against the liability for perpetual care trust corpus. During the three months ended March 31, 2017 , the Partnership determined that there were no other-than-temporary impairments to the investment portfolio in the perpetual care trusts.

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
LONG-TERM DEBT	9. LONG-TERM DEBT Total debt consisted of the following at the dates indicated (in thousands): March 31, 2018 December 31, 2017 Credit facility $ 154,423 $ 153,423 7.875% Senior Notes, due June 2021 173,223 173,098 Notes payable - acquisition debt 252 304 Notes payable - acquisition non-competes 385 378 Insurance and vehicle financing 3,230 1,280 Less deferred financing costs, net of accumulated amortization (9,301 ) (9,788 ) Total debt 322,212 318,695 Less current maturities (3,264 ) (1,002 ) Total long-term debt $ 318,948 $ 317,693 Credit Facility 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. We refer to the Original Credit Agreement, as so amended, as the "Original Amended Agreement." On June 12, 2018 and July 13, 2018, those parties also entered into a Sixth Amendment and Waiver to Credit Agreement and a Seventh Amendment and Waiver to the Credit Agreement, respectively (collectively, the "2018 Amendments"). On February 4, 2019 , the Partnership, the Borrowers, Capital One, as Administrative Agent and the Lenders entered into an Eighth Amendment and Waiver to Credit Agreement (the “Eighth Amendment”). See Note 17 for a detailed discussion of the changes to the Original Amended Agreement effected by the 2018 Amendments and the Eighth Amendment. Prior to the 2018 Amendments, the Original Amended Agreement provided for up to $200.0 million initial aggregate amount of Revolving Commitments, which could have been increased, from time to time, in minimum increments of $5.0 million so long as the aggregate amount of such increases does not exceed $100.0 million . Prior to the Eighth Amendment, the Operating Company could also request the issuance of Letters of Credit for up to $15.0 million in the aggregate, of which there were $9.4 million outstanding at March 31, 2018 and $7.5 million outstanding at December 31, 2017 . Prior to the Eighth Amendment, the Maturity Date under the Original Amended Agreement was the earlier of (i) August 4, 2021 and (ii) the date that is six months prior to the earliest scheduled maturity date of any outstanding Permitted Unsecured Indebtedness (at present, such date is December 1, 2020 , which is six months prior to the June 1, 2021 maturity date of outstanding 7.875% senior notes). As of March 31, 2018 , the outstanding amount of borrowings under the Original Amended Agreement was $154.4 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. Prior to the Eighth Amendment, proceeds of the Loans under the Original Amended Agreement could be used to finance the working capital needs and for other general corporate purposes of the Borrowers and Guarantors, including acquisitions and distributions permitted under the Original Amended Agreement. Each Borrowing under the Original Amended 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 2018 Amendments and the Eighth Amendment, 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, 0.75% to 2.75% for Base Rate Loans and between 0.30% and 0.50% for unused commitment fee. As of March 31, 2018 , the Applicable Rate for Eurodollar Rate Loans was 3.75% and for Base Rate Loans was 2.75% . Prior to the Eighth Amendment, the Original Amended Agreement also required the Borrowers 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 exceed the usage of such commitments, and which is included within interest expense on the Partnership’s condensed consolidated statements of operations. On March 31, 2018 , the weighted average interest rate on outstanding borrowings under the Original Credit Agreement was 6.14% . Prior to the 2018 Amendments and the Eighth Amendment, the Original Amended Agreement contained financial covenants, pursuant to which the Partnership was not allowed to permit: • the ratio of Consolidated Funded Indebtedness to Consolidated EBITDA, or the Consolidated Leverage Ratio, as of the last day of any fiscal quarter, commencing on September 30, 2016, determined for the period of four consecutive fiscal quarters ending on such date (the “Measurement Period”), to be greater than 4.25 to 1.00 for the periods ended March 31, 2018 through December 31, 2018, and 4.00 to 1.00 for periods thereafter, which could be increased after January 1, 2019 to 4.25 to 1.00 (in case of a Designated Acquisition made subsequent to the last day of the immediately preceding fiscal quarter) as of the last day of the fiscal quarter in which such Designated Acquisition occurs and as of the last day of the immediately succeeding fiscal quarter; • the ratio of Consolidated EBITDA to Consolidated Debt Service, or the Consolidated Debt Service Coverage Ratio, as of the last day of any fiscal quarter, commencing on September 30, 2016 to be less than 2.50 to 1.00 for any Measurement Period; and • the ratio of Consolidated EBITDA (reduced by the amount of maintenance and growth capital expenditures not financed with debt other than Revolving Commitments, taxes and quarterly distributions paid in cash) to Consolidated Fixed Charges, or the Consolidated Fixed Charge Coverage Ratio, as of the last day of any fiscal quarter, commencing on December 31, 2017, to be less than 1.20 to 1.00 for any Measurement Period. 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 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. The Partnership was not in compliance with the facility’s maximum Consolidated Leverage Ratio for the periods ended March 31, 2018 and December 31, 2017 , which constituted a default that the lenders agreed to waive pursuant to the Sixth Amendment and Waiver. In addition, the Partnership’s failure to timely file its 2017 Annual Report on Form 10-K and this Form 10-Q Report constituted defaults under our revolving credit facility, under the Sixth Amendment and Waiver, the lenders agreed to waive such defaults and extend the dates by which such filings were required to be made, under the Seventh Amendment and Waiver, the lenders agreed to waive our failure to timely file the 2017 Annual Report on Form 10-K on or before the previously extended filing deadline and agreed to further extend the dates by which certain reports were required to be filed and under the Eighth Amendment and Waiver, the lenders agreed to waive our failure to timely file the Quarterly Reports on Form 10-Q for the quarters ended March 31, 2018, June 30, 2018 and September 30,2018 on or before the previously extended filing deadlines and agreed to further extend the dates by which certain reports were required to be filed. See Note 17 in this Item 1. Financial Statements, for further detail regarding the extended filing deadlines for the Annual Report on Form 10-K and our Quarterly Reports on Form 10-Q for the quarters ended March 31, 2018 , June 30, 2018 and September 30, 2018. 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 are being 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 certain 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, 2018, the Partnership was in compliance with these covenants.

DEFERRED REVENUES AND COSTS

DEFERRED REVENUES AND COSTS	3 Months Ended
	Mar. 31, 2018
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 condensed consolidated balance sheet. The Partnership presents deferred direct costs associated with pre-need cemetery merchandise, and service revenues as deferred selling and obtaining costs within long-term assets on its condensed 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, 2018 December 31, 2017 Deferred contract revenues (1) $ 820,233 $ 808,549 Deferred merchandise trust revenue 99,572 105,354 Deferred merchandise trust unrealized gains (losses) (4,130 ) (1,277 ) Deferred revenues $ 915,675 $ 912,626 (1) Upon the adoption of ASC 606, the Partnership eliminated the allowance for cancellation of these performance obligations. The activity in deferred selling and obtaining costs was as follows (in thousands): March 31, 2018 Deferred selling and obtaining costs, beginning of period $ 126,398 Cumulative effect of accounting change (18,557 ) Change in deferred selling and obtaining costs 1,866 Deferred selling and obtaining costs, end of period $ 109,707 $19.7 million of the deferred revenue balance at December 31, 2017 was recognized as revenue during the three months ended March 31, 2018 . Also, during the three months ended March 31, 2018 , the Partnership recognized $1.9 million from deferred incremental direct selling costs. The components of Deferred revenues, net in the Partnership's unaudited Condensed Consolidated Balance Sheet at March 31, 2018 and December 31, 2017 were as follows (in thousands): March 31, 2018 December 31, 2017 Deferred revenue $ 941,200 $ 912,626 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (1) (25,525 ) — Deferred revenue, net $ 915,675 $ 912,626 (1) Prior to the adoption of " Revenue from Contracts with Customers" on January 1, 2018, amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts were included in "Accounts Receivable and Long-term accounts receivable, net of allowance." 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.

LONG-TERM INCENTIVE AND RETIREM

LONG-TERM INCENTIVE AND RETIREMENT PLANS	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
LONG-TERM INCENTIVE AND RETIREMENT PLANS	11. LONG-TERM INCENTIVE AND RETIREMENT PLANS On March 19, 2018, an aggregate of 236,234 phantom units were awarded under the Partnership’s 2014 LTIP, of which an aggregate of 127,229 were subject to time-based vesting and an aggregate of 109,005 were subject to performance-based vesting. Also, on March 19, 2018, 14,556 restricted units were awarded to an officer of the General Partner pursuant to his employment agreement, which units vest in 24 equal monthly installments commencing one month after the grant date.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	12. 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 the Partnership's 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 the Partnership, 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-06111 pending in the United States District Court for the Eastern District of Pennsylvania, and filed on November 21, 2016. The plaintiffs in this case (as well as Klein v. StoneMor Partners, LP, et al., No. 2:16-cv-06275, 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 within 90-120 days of the argument, but there can be no assurance as to when the court will issue its ruling. • Bunim v. Miller, et al., No. 2:17-cv-00519-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 the 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. 01196 and Binder v. StoneMor G.P. LLC, et al., January Term, 2017, No. 04872, 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 the 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, the Partnership's 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 the Partnership's confidential information and its policies regarding insider trading. The Partnership is 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 such 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 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.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2018
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 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 and Note 8 ). Where quoted prices are available in active markets, 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 measurement 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 as of March 31, 2018 and December 31, 2017 consist of its Senior Notes and outstanding borrowings under its revolving credit facility (see Note 9 ). The estimated fair values of the Partnership’s Senior Notes as of March 31, 2018 and December 31, 2017 were $172.9 million and $173.3 million , respectively, based on trades made on those dates, compared with the carrying amounts of $173.2 million and $173.1 million , respectively. As of March 31, 2018 and December 31, 2017 , the carrying values of outstanding borrowings under the Partnership’s revolving credit facility (see Note 9 ), 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 the application of lower of cost or fair value accounting on assets held for sale. The lower of cost or estimated fair value of assets held for sale was $1.1 million with an original net book value of $2.2 million prior to adjustments of $0.2 million for the quarter ended March 31, 2018 and $0.9 million for the year ended December 31, 2017 . Assets held for sale are valued at lower of cost or estimated fair value based on broker comps 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, 2018
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 unaudited condensed consolidated financial statements as of March 31, 2018 and December 31, 2017 and for the three months ended March 31, 2018 and 2017 include the accounts of cemeteries owned by other entities but which the Partnership operates 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 unaudited condensed 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, 2018 and December 31, 2017 and for the three months ended March 31, 2018 and 2017 . 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 March 31, 2018 Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ — $ — $ 8,802 $ 1,610 $ — $ 10,412 Assets held for sale — — 1,102 — — 1,102 Other current assets — 4,227 78,500 17,928 — 100,655 Total current assets — 4,227 88,404 19,538 — 112,169 Long-term accounts receivable — 2,947 82,410 14,813 — 100,170 Cemetery and funeral home property and equipment — 688 414,308 34,048 — 449,044 Merchandise trusts — — — 508,686 — 508,686 Perpetual care trusts — — — 336,247 — 336,247 Deferred selling and obtaining costs — 5,374 86,341 17,992 — 109,707 Goodwill and intangible assets — — 26,184 61,471 — 87,655 Other assets — — 20,813 4,017 — 24,830 Investments in and amounts due from affiliates eliminated upon consolidation 114,133 52,009 552,818 — (718,960 ) — Total assets $ 114,133 $ 65,245 $ 1,271,278 $ 996,812 $ (718,960 ) $ 1,728,508 Liabilities and Partners' Capital Current liabilities $ — $ 139 $ 60,087 $ 1,609 $ — $ 61,835 Long-term debt, net of deferred financing costs 68,299 104,923 145,726 — — 318,948 Deferred revenues — 32,146 773,451 110,078 — 915,675 Perpetual care trust corpus — — — 336,247 — 336,247 Other long-term liabilities — — 35,226 14,743 — 49,969 Due to affiliates — — 173,222 569,739 (742,961 ) — Total liabilities 68,299 137,208 1,187,712 1,032,416 (742,961 ) 1,682,674 Partners' capital 45,834 (71,963 ) 83,566 (35,604 ) 24,001 45,834 Total liabilities and partners' capital $ 114,133 $ 65,245 $ 1,271,278 $ 996,812 $ (718,960 ) $ 1,728,508 December 31, 2017 (1) Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ — $ — $ 4,216 $ 2,605 $ — $ 6,821 Assets held for sale — — 1,016 — — 1,016 Other current assets — 3,882 83,901 17,366 — 105,149 Total current assets — 3,882 89,133 19,971 — 112,986 Long-term accounts receivable — 2,179 89,275 14,481 — 105,935 Cemetery and funeral home property and equipment — 738 411,936 34,820 — 447,494 Merchandise trusts — — — 515,456 — 515,456 Perpetual care trusts — — — 339,928 — 339,928 Deferred selling and obtaining costs — 6,171 98,639 21,588 — 126,398 Goodwill and intangible assets — — 26,347 61,759 — 88,106 Other assets — — 16,995 2,784 — 19,779 Investments in and amounts due from affiliates eliminated upon consolidation 159,946 82,836 556,783 — (799,565 ) — Total assets $ 159,946 $ 95,806 $ 1,289,108 $ 1,010,787 $ (799,565 ) $ 1,756,082 Liabilities and Partners' Capital Current liabilities $ — $ 72 $ 44,380 $ 1,354 $ — $ 45,806 Long-term debt, net of deferred financing costs 68,250 104,848 144,595 — — 317,693 Deferred revenues — 33,469 773,516 105,641 — 912,626 Perpetual care trust corpus — — — 339,928 — 339,928 Other long-term liabilities — — 34,149 14,184 — 48,333 Due to affiliates — — 173,098 576,025 (749,123 ) — Total liabilities 68,250 138,389 1,169,738 1,037,132 (749,123 ) 1,664,386 Partners’ capital 91,696 (42,583 ) 119,370 (26,345 ) (50,442 ) 91,696 Total liabilities and partners’ capital $ 159,946 $ 95,806 $ 1,289,108 $ 1,010,787 $ (799,565 ) $ 1,756,082 (1) The information at December 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018. CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Three Months Ended March 31, 2018 Parent Subsidiary Guarantor Non-Guarantor 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 income (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 ) Net 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 ) Three Months Ended March 31, 2017 (1) Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Total revenues $ — $ 2,045 $ 68,642 $ 14,942 $ (2,683 ) $ 82,946 Total costs and expenses — (3,404 ) (69,482 ) (13,792 ) 2,683 (83,995 ) Net loss from equity investment in subsidiaries (7,203 ) (8,214 ) — — 15,417 — Interest expense (1,358 ) (2,087 ) (3,036 ) (225 ) — (6,706 ) Net income (loss) from continuing operations before income taxes (8,561 ) (11,660 ) (3,876 ) 925 15,417 (7,755 ) Income tax expense — — (806 ) — — (806 ) Net income (loss) $ (8,561 ) $ (11,660 ) $ (4,682 ) $ 925 $ 15,417 $ (8,561 ) (1) The information for the three months ended March 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018. CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Three Months Ended March 31, 2018 Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ 145 $ 10,340 $ (890 ) $ (3,445 ) $ 6,150 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures — (145 ) (4,952 ) (105 ) — (5,202 ) Net cash used in investing activities — (145 ) (4,952 ) (105 ) — (5,202 ) Cash Flows From Financing Activities: Payments to affiliates — — (3,445 ) — 3,445 — Net borrowings of debt — — 2,850 — — 2,850 Other financing activities — — (207 ) — — (207 ) Net cash provided by (used in) financing activities — — (802 ) — 3,445 2,643 Net increase (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 Three Months Ended March 31, 2017 (1) Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Net cash provided by (used in) operating activities $ 11,887 $ 11 $ 15,826 $ (41 ) $ (15,332 ) $ 12,351 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures — (11 ) (1,293 ) (192 ) — (1,496 ) Net cash used in investing activities — (11 ) (1,293 ) (192 ) — (1,496 ) Cash Flows From Financing Activities: Cash distributions (11,887 ) — — — — (11,887 ) Payments to affiliates — — (15,332 ) — 15,332 — Net borrowings of debt — — 2,928 — — 2,928 Other financing activities — — (743 ) — — (743 ) Net cash provided by financing activities (11,887 ) — (13,147 ) — 15,332 (9,702 ) Net increase (decrease) in cash and cash equivalents — — 1,386 (233 ) — 1,153 Cash and cash equivalents - Beginning of period — — 9,145 3,425 — 12,570 Cash and cash equivalents - End of period $ — $ — $ 10,531 $ 3,192 $ — $ 13,723 (1) The information for the three months ended March 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018.

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2018
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's Chief Operating Decision Maker manages its operations and makes business decisions. Operating segment data for and as of the periods indicated were as follows (in thousands): Three Months Ended March 31, 2018 2017 (1) STATEMENT OF OPERATIONS DATA: Cemetery Operations: Revenues $ 62,243 $ 65,527 Operating costs and expenses (58,063 ) (56,632 ) Depreciation and amortization (2,074 ) (2,261 ) Segment income $ 2,106 $ 6,634 Funeral Home Operations: Revenues $ 15,702 $ 17,419 Operating costs and expenses (13,036 ) (12,804 ) Depreciation and amortization (713 ) (806 ) Segment income $ 1,953 $ 3,809 Reconciliation of segment income to net loss: Cemetery Operations $ 2,106 $ 6,634 Funeral Home Operations 1,953 3,809 Total segment income 4,059 10,443 Corporate overhead (11,827 ) (11,104 ) Corporate depreciation and amortization (258 ) (388 ) Other losses (5,205 ) — Interest expense (7,113 ) (6,706 ) Income tax benefit (expense) 2,421 (806 ) Net loss $ (17,923 ) $ (8,561 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 4,299 $ 1,309 Funeral Home Operations 44 47 Corporate 26 140 Total capital expenditures $ 4,369 $ 1,496 BALANCE SHEET DATA March 31, 2018 December 31, 2017 Assets: Cemetery Operations $ 1,570,180 $ 1,594,091 Funeral Home Operations 140,924 152,934 Corporate 17,404 9,057 Total assets $ 1,728,508 $ 1,756,082 Goodwill: Cemetery Operations $ 24,862 $ 24,862 Funeral Home Operations — — Total goodwill $ 24,862 $ 24,862 (1) The results for the three months ended March 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018.

SUPPLEMENTAL CONDENSED CONSOL_2

SUPPLEMENTAL CONDENSED CONSOLIDATED CASH FLOW INFORMATION	3 Months Ended
	Mar. 31, 2018
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATED CASH FLOW INFORMATION	16. SUPPLEMENTAL CONDENSED CONSOLIDATED CASH FLOW INFORMATION The tables presented below provide supplemental information to the condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Partnership's condensed consolidated statements of cash flows (in thousands): Three Months Ended March 31, 2018 2017 Pre-need/at-need contract originations (sales on credit) $ (35,987 ) $ (26,911 ) Cash receipts from sales on credit (post-origination) 32,319 25,627 Changes in Accounts receivable, net of allowance $ (3,668 ) $ (1,284 ) Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 36,416 $ 37,342 Withdrawals of realized income from merchandise trusts during the period 2,101 3,608 Pre-need/at-need contract originations (sales on credit) 35,987 26,911 Undistributed merchandise trust investment earnings, net 2,393 3,310 Recognition: Merchandise trust investment income, net withdrawn as of end of period (1,769 ) (1,900 ) Recognized maturities of customer contracts collected as of end of period (45,900 ) (46,179 ) Recognized maturities of customer contracts uncollected as of end of period (13,437 ) (10,290 ) Changes in Deferred revenues $ 15,791 $ 12,802

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS Credit Agreements On June 12, 2018, StoneMor Operating LLC (the “Operating Company”), a wholly-owned subsidiary of the Partnership, the Subsidiaries (as defined in the Amended Credit Agreement) of the Operating Company (together with the Operating Company, “Borrowers”), the Lenders party thereto and Capital One, National Association (“Capital One”), as Administrative Agent (in such capacity, the “Administrative Agent”), entered into the Sixth Amendment and Waiver to Credit Agreement (the “Sixth Amendment”) which further amended the Credit Agreement dated August 4, 2016 (as previously amended by that certain First Amendment to Credit Agreement dated as of March 15, 2017, Second Amendment and Limited Waiver dated July 26, 2017, Third Amendment and Limited Waiver effective August 15, 2017, Fourth Amendment to Credit Agreement dated as of September 29, 2017 and Fifth Amendment to Credit Agreement dated as of December 22, 2017 but effective as of September 29, 2017, the “Original Amended Agreement”), dated as of August 4, 2016, among the Borrowers, the Lenders, 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. On July 13, 2018, those same parties entered into a Seventh Amendment and Waiver to Credit Agreement (the “Seventh Amendment”) and, collectively with the Sixth Amendment, the "2018 Amendments). On February 4, 2019 , the Borrowers, the Lenders and the Administrative Agent entered into an Eighth Amendment and Waiver to the Credit Agreement (the “Eighth Amendment” and the Original Amended Agreement, as further amended by the Sixth Amendment, the Seventh Amendment, and the Eighth Amendment, the “Amended Credit Agreement”). Capitalized terms not otherwise defined herein have the same meanings as specified in the Amended Credit Agreement. The Sixth Amendment included covenants pursuant to which the Partnership agreed to deliver to the Administrative Agent (a) the consolidated financial statements included in this Annual Report on Form 10-K for the Year Ended December 31, 2017 (the “2017 Form 10-K”) on or before June 30, 2018 and (b) the consolidated financial statements to be included in its Quarterly Reports on Form 10-Q for the periods ended March 31, 2018 and June 30, 2018 within 60 and 105 days, respectively, after the 2017 Form 10-K was filed. The Partnership also agreed to use commercially reasonable efforts to consummate the disposition of assets with Net Cash Proceeds of at least $12.0 million by June 30, 2019. The Sixth Amendment also amended certain terms of the Original Amended Agreement to: • reduce the amount of the Revolving Commitments from $200.0 million to $175.0 million and eliminate the Borrowers’ ability to increase the Revolving Commitments; • add a further limitation on Revolving Credit Availability at any time prior to the date on which the Partnership shall have achieved (i) as of the last day of any fiscal quarter after the effective date of the Fourth Amendment, a Consolidated Leverage Ratio (determined based on Consolidated EBITDA calculated without regard to the amendments under the Sixth Amendment) of less than 4.00 :1.00 for the four consecutive fiscal quarters ending on such date and (ii) as of the last day of any fiscal quarter after the Sixth Amendment Effective Date, a Consolidated Secured Net Leverage Ratio of less than 3.00 :1.00 for the four consecutive fiscal quarters ending on such date by establishing a Secured Leverage Borrowing Base, which is equal to the sum of 80% of accounts receivable outstanding less than 120 days (without giving effect to the application of the Financial Accounting Standards Board’s Accounting Standards Codification Topic 606) plus 40% of the book value, net of depreciation, of property, plant and equipment; • amend the definition of “Consolidated EBITDA” for purposes of calculating the various financial covenants to (A) (i) permit the Partnership to add back goodwill impairment charges; (ii) permit the Partnership to add back non-cash deferred financing fees written off in an aggregate amount for all periods after the Sixth Amendment Effective Date not to exceed $9.8 million ; (iii) adjust the limit on add backs for non-recurring cash expenses, losses, costs and charges to $13.9 million for the period ended June 30, 2017, $13.6 million for the period ended September 30, 2017, $17.0 million for the period ended December 31, 2017 and $16.3 million for the period ended March 31, 2018; (iv) remove the add back for non-cash items determined in good faith by the Partnership’s Financial Officer; (v) remove the add back for unrealized losses (less unrealized gains) and non-cash expenses arising from or attributable to the early termination of any Swap Agreement; (vi) remove the add back for fees incurred in unsuccessful acquisition efforts and cap the add back for fees incurred in successful acquisition efforts at $3.0 million ; and (vii) remove the add back for realized losses in the trust account’s investment portfolio in an aggregate amount for all periods not to exceed $53.0 million ; (B) eliminate the deduction for non-cash items increasing Consolidated Net Income for the applicable period; and (C) eliminate the adjustment for “Change in Deferred Selling and Obtaining Costs” and “Change In Deferred Revenue, net” as presented in the Partnership’s consolidated financial statements; • replace the Consolidated Leverage Ratio covenant with a Consolidated Secured Net Leverage Ratio covenant that: ◦ defines Consolidated Secured Net Leverage Ratio as the ratio of (i) (x) Consolidated Secured Funded Indebtedness, which is Consolidated Funded Indebtedness secured by a lien, minus (y) unrestricted cash and cash equivalents subject to a first priority lien in favor of the Administrative Agent in an amount not to exceed $5.0 million , to (ii) Consolidated EBITDA; and ◦ establishes limitations on the Partnership’s Consolidated Secured Net Leverage Ratio at 5.75 :1.00 for the period ended June 30, 2018 and the period ended September 30, 2018, stepping down to 5.50 :1.00 for the period ended December 31, 2018, 5.00 :1.00 for periods ending in fiscal 2019 and 4.50 :1.00 for periods ending in fiscal 2020; • prohibit 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) is not greater than 7.50 :1.00 and the Revolving Credit Availability is at least $25.0 million ; • increase the minimum and maximum Applicable Rate by 0.05% ; redetermine the Applicable Rate based on the Consolidated Secured Net Leverage Ratio of the Partnership and its Subsidiaries 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); • revise the provisions relating to the Consolidated Fixed Charge Coverage Ratio by (A) reducing the minimum Consolidated Fixed Charge Coverage Ratio from 1.20 :1.00 to 1.00 :1.00 for fiscal 2018, stepping up to 1.10 :1.00 for fiscal 2019 and returning to 1.20 :1.00 for fiscal 2020 and (B) permitting the Partnership to include in calculating the ratio adjustments for “Change in Deferred Selling and Obtaining Costs,” “Change In Deferred Revenue” and “Change In Merchandise Trust Fund” as presented in the Partnership’s consolidated financial statements; • remove the Consolidated Debt Service Charge Ratio; • provide for mandatory prepayments in an amount equal to 100% of the net cash proceeds, subject to certain thresholds in certain cases, from sale/leaseback transactions and certain other permitted dispositions of assets; • further modify the Partnership’s and its subsidiaries' ability to incur additional indebtedness by: (i) decreasing the capital equipment financing basket from $10.0 million to $5.0 million ; (ii) decreasing the general basket for certain permitted debt from $10.0 million to $7.5 million ; (iii) eliminating the Borrowers’ ability to incur subordinated debt to fund consideration payable for certain permitted acquisitions; (iv) eliminating the Borrowers’ ability to incur unsecured indebtedness; and (v) permitting the Partnership to incur indebtedness of up to an aggregate of $11.0 million in the form of deferred purchase price obligations payable pursuant to certain specified agreements entered into prior to the Sixth Amendment Effective Date; • eliminate the Partnership’s and its subsidiaries' (A) right to consummate, subject to certain other conditions, acquisitions if, on a pro forma basis, the Consolidated Leverage Ratio was not greater than 3.75 :1.00 and (B) ability to fund acquisitions with Borrowers’ own funds, except for an aggregate of up to $11.0 million of purchase price obligations pursuant to certain acquisitions for which agreements had been executed prior to the Sixth Amendment Effective Date; • modify the scope of permitted dispositions: (i) to decrease the general basket from $10.0 million annually to $5.0 million after the Sixth Amendment Effective Date; (ii) except with respect to certain existing sale/leaseback transactions, reduce the limit on dispositions involving sale/leaseback transactions from $10.0 million during the term of the facility to $3.0 million after the Sixth Amendment Effective Date; and (iii) for dispositions that would not otherwise be permitted dispositions, change the basket from an annual aggregate limit of $10.0 million to a limit of $12.0 million from the Sixth Amendment Effective Date until June 30, 2019 and a limit of $3.0 million from July 1, 2019 until December 31, 2019 and each year thereafter (provided that such limitations will not apply to certain specified dispositions); • reduce the amount that may be invested in non-guarantor subsidiaries from $1.0 million to $0.5 million and decrease the general basket on all other investments from $5.0 million to $2.5 million ; • decrease the limit on loans to officers or employees from $0.5 million to $0.25 million ; and • extend the deadline for filing the Partnership’s Forms 10-Q for the periods ended March 31, 2018 and June 30, 2018 to 60 and 105 days, respectively, following the filing of the 2017 Form 10-K. In addition, in the Sixth 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 December 31, 2017 and March 31, 2018 and the related compliance certificates; (ii) comply with the facility’s maximum Consolidated Leverage Ratio for the quarters ended December 31, 2017 and March 31, 2018; and (iii) give notice of such defaults and inaccuracies in representations and warranties resulting from such defaults. This waiver was subject to the satisfaction of certain conditions, including the payment to the Lenders of a fee in the aggregate amount of $0.9 million . The Seventh Amendment included covenants pursuant to which the Partnership agreed to deliver to the Administrative Agent: (a) the consolidated financial statements included in this Annual Report on Form 10-K on or before August 31, 2018, (b) the consolidated financial statements to be included in its Quarterly Report on Form 10-Q for the period ended March 31, 2018 (the “First Quarter 10-Q”) within 90 days after the Annual Report on Form 10-K was filed but not later than October 31, 2018, (c) the consolidated financial statements to be included in its Quarterly Report on Form 10-Q for the period ended June 30, 2018 (the “Second Quarter 10-Q”) within 60 days after the First Quarter 10-Q is filed (but not later than December 17, 2018) and (d) the consolidated financial statements to be included in its Quarterly Report on Form 10-Q for the period ended September 30, 2018 within 45 days after the Second Quarter 10-Q is filed (but not later than January 31, 2019). The Seventh Amendment also increased the maximum Consolidated Secured Net Leverage Ratio for the period ended June 30, 2018 from 5.75 :1.00 to 6.25 :1.00. In addition, the Administrative Agent and the Lenders party to the Seventh Amendment also waived existing defaults under the Original Amended Agreement, as amended by the Sixth Amendment, arising from the Partnership’s failure to timely deliver the consolidated financial statements included in this Annual Report on Form 10-K on or before June 30, 2018. The Partnership prepaid $4.0 million of the outstanding balance of its revolving loans under the Amended Credit Facility as a condition to the foregoing waivers and amendments, and also paid the lenders a fee in the aggregate amount of $0.2 million . 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 (as further detailed in the Eighth Amendment): • the aggregate amount of the Tranche B Revolving Commitments is $35.0 million ; such Commitments may be utilized in the amount of $15.0 million , which is reduced by a $0.7 million Original Issue Discount on the Eighth Amendment effective date and in the amount of $5.0 million (or integral multiple thereof) from time to time until April 30, 2019, provided that any borrowings resulting in the outstanding principal amount of the Tranche B Revolving Credit Facility being in excess of $25.0 million require, as a condition to such borrowings, that the Partnership receive a fairness opinion with respect to the Tranche B Revolving Credit Facility; • 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 effective date of the Eighth Amendment (the "Eighth Amendment Effective Date") are subject to an original issue discount in the amount of $0.7 million ; and • 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 (as further amended by the 2018 Amendments) 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: • 3.00% on July 1, 2019, of which (x) 2.00% shall PIK and (y) 1.00% shall be payable in cash, unless the 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; • 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 2018 in an aggregate amount not to exceed $5.0 million shall be excluded from such determination 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 shall be excluded from such determination; • 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 ending 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 Original Amended Agreement (as amended by the 2018 Amendments) 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 amended by the 2018 Amendments) 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 . Merger and Reorganization Agreement 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. Extension of Interim Strategic Executive On October 8, 2018, Leo J. Pound, Interim Strategic Executive, and StoneMor GP LLC (“StoneMor GP”), the general partner of StoneMor Partners L.P. (the “Partnership”), modified the terms of the agreement dated July 26, 2018 pursuant to which he served as Interim Strategic Executive of StoneMor GP by extending the term of his service in such capacity through October 31, 2018. The agreement outlined the specific strategic initiatives for which Mr. Pound was responsible in that capacity, which focused primarily on enhancing the Partnership's financial management and improving its cash flow. StoneMor GP also delegated to Joseph M. Redling, its current President and Chief Executive Officer, the authority to extend such term for one additional month. During such additional period of service as Interim Strategic Executive, Mr. Pound continued to receive a monthly fee of $50,000 . Matters Pertaining to Former President and Chief Executive Officer On October 12, 2018, the former President and Chief Executive Officer, Lawrence Miller and the Partnership entered into a letter agreement (the “Agreement”) that resolved the number of units that vested upon Mr. Miller’s retirement as President and Chief Executive Officer in May 2017 pursuant to awards made under the Partnership’s 2014 Long-Term Incentive Plan (the “Plan”). The parties agreed that a total of 22,644 time-based units and 63,836 performance-based units vested under such awards in accordance with the terms of the Separation Agreement dated March 27, 2017 between Mr. Miller and StoneMor GP. The parties also agreed that a total of $340,751.40 will be paid to Mr. Miller pursuant to distribution equivalent rights with respect to those units. In connection with entering into the Agreement, Mr. Miller resigned as a director of StoneMor GP. The Partnership will pay Mr. Miller the distribution equivalent rights within five business days, and will issue the vested units within five business days after it has filed all reports it is required to file under the Securities Exchange Act of 1934, as amended. The Agreement also included a customary release by Mr. Miller of any further claims with respect to the Plan, including the referenced awards, and any right to appoint a “Founder Director” under the terms of StoneMor GP’s Second Amended and Restated Limited Liability Company Agreement, as amended. Loan Agreement with a Related Party February 4, 2019 , the Partnership entered into the Eighth Amendment with, among other parties, certain affiliates of Axar Capital Management (collectively, “Axar”) to provide an up to $35.0 million bridge financing in the form of the Tranche B Revolving Credit Facility, of which $15.0 million was drawn down immediately. Borrowings under the financing arrangement are collateralized by a perfected first priority security interest in substantially all assets of the Partnership and the Borrowers held for the benefit of the existing Tranche A Revolving Lenders and bear interest at a fixed rate of 8.0% . Borrowings under Tranche B Revolving Credit Facility on the effective date of the Eighth Amendment (the "Eighth Amendment Effective Date") are subject to an original issue discount in the amount of $0.7 million , which was recorded as original issue discount and will pay additional interest in the amount $0.7 million at the termination and payment in full of the financing arrangement, which will be accreted to interest expense over the term of the financing arrangement, As of December 31, 2018, Axar beneficially owned approximately 19.30% of the Partnership's outstanding common units. Axar also has exposure to an additional 1,449,289 Common Units pursuant to certain cash-settled equity swaps which mature on June 20, 2019 in accordance with information included in Axar's filing on Form 13D/A which was filed with the SEC on October 29, 2018. In addition, the Partnership’s board of directors has separately approved an amendment to the voting and standstill agreement and director voting agreement with Axar to permit Axar to acquire up to 27.5% of the Partnership common units outstanding. January 2019 Restructuring On January 31, 2019, the Partnership announced a restructuring initiative implemented as part of its ongoing organizational review. This restructuring is intended to further integrate, streamline and optimize the Partnership’s operations. As part of this restructuring, the Partnership will undertake 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 approximately $0.5 million to $0.7 million of employee separation and other benefit-related costs in connection with the January 2019 restructuring initiative. Substantially all of these cash payments are anticipated to be made by the end of 2019 and the Partnership anticipates that substantially all of the actions associated with this restructuring will be completed by the end of 2019. Under this restructuring, separation costs are expensed over the requisite service period, if any. There were no expenses recorded for the year ended December 31, 2018 related to the January 2019 restructuring initiative.

GENERAL (Policies)

GENERAL (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [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, 2018 , the Partnership operated 322 cemeteries in 27 states and Puerto Rico, of which 291 are owned and 31 are operated under lease, management or operating agreements. The Partnership also owned and operated 92 funeral homes, including 44 located on the grounds of cemetery properties that the Partnership owns, in 17 states and Puerto Rico.
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements, which are unaudited except for the balance sheet at December 31, 2017 , 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, 2017 . The results of operations for the three months ended March 31, 2018 may not necessarily be indicative of the results of operations for the full year ended December 31, 2018 .
Principles of Consolidation	Principles of Consolidation The unaudited condensed consolidated 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 contracts. 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 contracts, the Partnership will retain all of the benefits and related contractual obligations incurred from sales generated during the contract period. The Partnership has also recognized the existing customer contract related performance obligations that it assumed as part of these agreements.
Reclassifications and Adjustments to Prior Period Financial Statements	Reclassifications and Adjustments to Prior Period Financial Statements Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation in the consolidated results of operations, primarily to present interment rights separately from merchandise revenues and to reclassify items that were previously recorded in Merchandise Revenues that represented the installation of certain merchandise items which are now presented in Services. There was no effect on the previously reported consolidated results of operations, consolidated financial position or cash flows, except as described below under " Recently Issued Accounting Standard Updates - Adopted in the Current Period. "
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: • net losses from operations due to an increased competitive environment, an increase in professional fees and compliance costs and an increase in consulting fees associated with the Partnership's adoption of the Accounting Standard Codification (“ASC”) 606, Revenue from Contracts with Customers incurred in the year ended December 31, 2017 and the three months ended March 31, 2018 ; • 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 limited 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 our 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 . As further disclosed in the credit facility subsection in Note 9 , these failures constituted defaults that the Partnership's lenders agreed to waive. During 2017 and to date in 2018, the Partnership has 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; • 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 and March 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 and in Note 17 . 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 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 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.
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, 2017. 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.
Revenues	Revenues A. Significant Accounting Policy The Partnership's revenues are derived from contracts with customers through sale and delivery of death care products and services. Primary sources of revenue are derived from (1) cemetery and funeral home operations generated both at the time of death (“at-need”) and prior to the time of death (“pre-need”), classified on the Statements of Operations as Interments, Merchandise and Services and ,(2) investment income which includes income earned on assets maintained in perpetual care and merchandise trusts related to sales of cemetery and funeral home merchandise and services occurring prior to the time of death and required to be maintained in the trust by state law as well as interest earned on pre-need installment contracts. Investment income is presented within Investment and other for Cemetery revenue and Services for Funeral home revenue Cemetery and Funeral Home Operations Revenue is measured based on the consideration specified in a contract with a customer, and is net of any sales incentives and amounts collected on behalf of third parties. Pre-need contracts are price guaranteed, providing for future merchandise and services at prices prevailing when the agreements are signed. The Partnership recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer. Sales taxes assessed by a governmental authority are excluded from revenue. Any shipping and handling costs that are incurred after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of goods sold. Investment income is earned on certain payments received from the customer on pre-need contracts, which are required by law to be deposited into the merchandise and service trusts. Amounts are withdrawn from the merchandise trusts when the Partnership fulfills the performance obligations. Earnings on these trust funds, which are specifically identifiable for each performance obligation, are also included in total transaction price. Pre-need contracts are generally subject to financing arrangements on an installment basis, with a contractual term not to exceed 60 months. Interest income is recognized utilizing the effective interest method. For those contracts that do not bear a market rate of interest, the Partnership imputes such interest based upon the prime rate at the time of origination plus 375 basis points in order to segregate the principal and interest component of the total contract value. The Partnership has elected to not adjust the transaction price for the effects of a significant financing component for contracts that have payment terms under one year. At the time of a non-cancellable pre-need sale, the Partnership records an account receivable in an amount equal to the total contract value less unearned finance income and any cash deposit paid. The revenue from both the sales and interest income from trusted funds are deferred until the merchandise is delivered or the services are performed. For a sale in a cancellable state, an account receivable is only recorded to the extent control has transferred to the customer for interment rights, merchandise or services for which the Partnership has not collected cash. The amounts collected from customers in states in which pre-need contracts are cancellable may be subject to refund provisions. The Partnership estimates the fair value of its refund obligation under such contracts on a quarterly basis and records such obligations within the other long-term liabilities line item on its Condensed Consolidated Balance Sheet. B. Nature of Goods and Services The following is a description of the principal activities, separated by reportable segments, from which the Partnership generates its revenue. As discussed more fully in Note 15 Segment Information , the Partnership operates two reportable segments: Cemetery Operations and Funeral Home Operations. Cemetery Operations The Cemetery Operations segment principally generates revenue from (1) providing rights to inter remains in a specific cemetery property inventory space such as burial lots and constructed mausoleum crypts (“Interments”), (2) sales of cemetery merchandise which includes markers (i.e., method of identifying a deceased person in a burial space, crypt, or niche), base (i.e., concrete lining for the bottom of the burial plot), vault (i.e., a container installed in the burial lot in which the casket is placed), caskets, cremation niches, and other cemetery related items (“Merchandise”) and (3) service revenues, including opening and closing (“O&C”), a service of digging and refilling burial spaces to install the burial vault and place the casket into the vault, cremation services, and fees for installation of cemetery merchandise (“Services”). Products and services may be sold separately or in packages. For packages, the Partnership accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services in a package based on their relative stand-alone selling prices. The stand-alone selling price is determined by management based upon local market conditions and reasonable ranges for both merchandise and services which is the best estimate of the stand-alone price. For items that are not sold separately (e.g., second interment rights), the Partnership estimates stand-alone selling prices using the best estimate of market value. The Partnership estimated the stand-alone selling price using inputs such as average selling price and list price broken down by each geographic location. Additionally the Partnership considered typical sales promotions that could have impacted the stand-alone selling price estimates. Interments revenue is recognized when control transfers, which is when the property is available for use by the customer. For pre-construction mausoleum contracts, the Partnership will only recognize revenue once the property is constructed and the customer has obtained substantially all of the remaining benefits of the property. Sales taxes collected are recognized on a net basis in our condensed consolidated financial statements. Merchandise revenue and deferred investment earnings on merchandise trusts are recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse at no additional cost to the Partnership). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligation. The estimate of the refund obligation is reevaluated on a quarterly basis. In addition, we are entitled to retain, in certain jurisdictions, a portion of collected customer payments when a customer cancels a pre-need contract; these amounts are also recognized in revenue at the time the contract is cancelled. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. The cost of goods sold related to merchandise and services reflects the actual cost of purchasing products and performing services and the value of cemetery property depleted through the recognized sales of interment rights. The costs related to the sales of lots and crypts are determined systematically using a specific identification method under which the total value of the underlying cemetery property and the lots available to be sold at the location are used to determine the cost per lot. Funeral Home Operations Our Funeral Home Operations segment principally generates revenue from (1) sales of funeral home merchandise which includes caskets and other funeral related items (“Merchandise”), and (2) service revenues, including services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and prayer services (“Services”). Our funeral home operations also include revenues related to the sale of term and whole life insurance on an agency basis, in which we earn a commission from the sales of these policies. Insurance commission revenue is reported within service revenues. Products and services may be sold separately or in packages. For packages, the Partnership accounts for individual products and services separately as they are distinct (i.e., the product or service is separately identifiable from other items in the package and the customer can benefit from it on its own or with other resources that are readily available to the customer). The consideration (including any discounts) is allocated among separate products and services based on their relative stand-alone selling prices. The relative stand-alone selling price is determined by management's best estimate of the stand-alone price based upon the list price at each location. Funeral Home Operations primarily generates revenues from at-need sales. Merchandise revenue is recognized when a customer obtains control of the product. This usually occurs when the customer takes possession of the product (title has transferred to the customer and the merchandise is either installed or stored, at the direction of the customer, at the vendor’s warehouse or a third-party warehouse). The amount of revenue recognized is adjusted for expected refunds, which are estimated based on applicable law, general business practices and historical experience observed specific to the respective performance obligations. The estimate of the refund obligation is reevaluated on a quarterly basis. Service revenue is recognized when the services are performed and the performance obligation is thereby satisfied. Costs related to the delivery or performance of merchandise and services are charged to expense when merchandise is delivered or services are performed.
Deferred Selling and Obtaining Costs	Deferred Selling and Obtaining Costs The Partnership defers certain costs that are incremental to obtaining pre-need cemetery and funeral contracts. The Partnership calculates the deferred selling costs asset by dividing total incremental expenses by total deferrable revenues and multiplying such percentage by the periodic change in gross deferred revenues. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in deferred revenues. All other selling costs are expensed as incurred. Additionally, the Partnership has elected the practical expedient of not recognizing incremental costs to obtain as incurred when the amortization period otherwise would have been one year or less As of March 31, 2018 , we had $109.7 million in deferred incremental direct selling costs included in Deferred charges and other assets . These deferred costs are classified as long-term on our Condensed Consolidated Balance Sheet because the Partnership does not control the timing of the delivery of the merchandise or performance of the services as they are generally provided at the time of need. During the three months ended March 31, 2018 , the Partnership recognized $1.9 million from deferred incremental direct selling costs.
Income Taxes	Income Taxes The Partnership is not subject to U.S. federal and most state income taxes. The partners of the Partnership are liable for income tax in regard to their distributive share of the Partnership’s taxable income. Such taxable income may vary substantially from net income reported in the accompanying consolidated financial statements. Certain corporate subsidiaries are subject to federal and state income tax. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and tax carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Partnership records a valuation allowance against its deferred tax assets if it deems that it is more likely than not that some portion or all of the recorded deferred tax assets will not be realizable in future periods. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "Tax Act") was signed into law. The Tax Act made broad and complex changes to the U.S. tax code by, among other things, reducing the federal corporate income tax rate, creating a new limitation on deductible interest expense, creating bonus depreciation that will allow for full expensing on qualified property, changing the lives of post-2017 net operating loss carryovers and imposing limitations on deductibility of certain executive compensation. The primary driver of the change in the income tax provision for the three months ended March 31, 2018 related to the reduction of tax rates and the benefit related to 2018 net operating loss carryovers which have an unlimited carry forward life and can be used to offset long life deferred tax liabilities.
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 loss 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 master limited partnerships, which considers whether the incentive distributions of a master limited partnership 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, 2018 2017 Net loss $ (17,923 ) $ (8,561 ) Less: Incentive distribution right (“IDR”) payments to general partner — — Net loss to allocate to general and common limited partners (17,923 ) (8,561 ) General partner’s interest excluding IDRs (187 ) (89 ) Net loss attributable to common limited partners $ (17,736 ) $ (8,472 ) 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 option awards, as calculated by the treasury stock or if converted methods, as applicable. These awards consist of common units issuable upon payment of an exercise price by the participant under the terms of the Partnership’s long-term incentive plan. The following table sets forth 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, 2018 2017 Weighted average number of common limited partner units - basic and diluted (1) 37,959 37,918 _____________________________ (1) The diluted weighted average number of limited partners’ units outstanding presented on the condensed consolidated statement of operations does not include 579,326 units and 328,914 units for the three months ended March 31, 2018 and 2017 , respectively, as their effects would be anti-dilutive.
Recently Issued Accounting Standard Updates	Recently Issued Accounting Standard Updates - Adopted in the Current Period Revenue In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) . ASU No. 2014-09 outlines a single comprehensive model for companies to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. In addition, these updates enhance the disclosure requirements relating to revenue recognition and related cash flows. Additionally, the new revenue standard ("ASC 606") requires the deferral of incremental direct selling costs to the period in which the related revenue is recognized. ASC 606, the new revenue standard was effective for annual reporting periods (including interim reporting periods within those periods) beginning January 1, 2018. The Partnership adopted the new revenue standard as of January 1, 2018 using the modified retrospective method and applying the new standard to all contracts with customers. Therefore, the comparative financial information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Partnership elected to aggregate the effects of all contract modifications that occurred prior to the date of adoption when (i) identifying the satisfied and unsatisfied performance obligations, (ii) determining the transaction price and (iii) allocating the transaction price to the satisfied and unsatisfied performance obligations, rather than retrospectively restating the contracts for those modifications. The new revenue standard, as amended, requires that we recognize revenue in the amount to which we expect to be entitled for delivery of promised goods and services to our customers. The new revenue standard also resulted in enhanced revenue-related disclosures, including any significant judgments and changes in judgments. Additionally, the new revenue standard requires the deferral of incremental direct selling costs to the period in which the related revenue is recognized. The standard primarily impacts the manner in which we recognize (a) certain nonrefundable up-front fees and (b) incremental costs to acquire pre-need and at-need contracts (i.e., selling costs). The nonrefundable fees will be deferred and recognized as revenue when the underlying goods and services are delivered to the customer. The incremental direct selling costs will be deferred and recognized by specific identification upon the delivery of the underlying goods and services. The Partnership recorded a total net impact of $28.1 million decrease to the opening balance sheet of partners’ capital which was comprised of the adjustment to deferred revenue, the adjustment to deferred selling expense, establishment of the refund liability and the corresponding tax impact. Further, under the new revenue standard, the amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts may only be recognized to the extent that control has transferred to the customer for interments, merchandise or services for which the Partnership has not collected cash. Accordingly, we reclassified approximately $11.4 million of accounts receivable, net of allowance and $14.1 million of long-term receivables, net of allowance for a total of $25.5 million for unfulfilled performance obligations on cancelable preneed contracts to deferred revenue, net. As a result of adoption of the new revenue standard, we have also eliminated our previous cancellation reserve on these performance obligations in the amount of $12.9 million , which resulted in an increase in deferred revenue and accounts receivable. As noted above, due to the adoption of ASC 606, the Partnership recorded a $6.4 million decrease to the opening balance of partners’ capital primarily related to the timing of the recognition of nonrefundable upfront fees, partially offset by an increase to the opening balance of partners' capital due to the timing of revenue recognition for interment rights which are now recognized when the property is available for use by the customer. The Partnership recorded an $18.6 million decrease to the opening balance of partners' capital due to the write down of certain recoverable selling and obtaining costs that were determined not to be incremental costs to acquire under ASC 606. In addition, the Partnership established a $2.1 million reserve representing the fair value of the refund obligation that may arise due to state law provisions that include a guarantee of customer funds collected on unfulfilled performance obligations and maintained in trust, which may be refundable due to the exercise of customer cancellation rights. As a result, the Partnership recorded a $3.5 million decrease to the opening balance of partners' capital and an increase in Other Long-Term Liabilities. Additionally, the Partnership recognized a tax benefit of $0.4 million as a result of adoption , which was an increase to the opening balance of partners’ capital. The information presented for the period prior to January 1, 2018 has not been restated and is reported under FASB ASC 605. The cumulative effect of adopting the new revenue standard impacted the Partnership's consolidated January 1, 2018 balance sheet as follows (in thousands): Balance Sheet Balance as of December 31, 2017 Impact of Adoption of FASB ASC 606 Balance as of January 1, 2018 Assets Current Assets: Cash and cash equivalents $ 6,821 $ — $ 6,821 Accounts receivable, net of allowance 79,116 (6,122 ) 72,994 Prepaid expenses 4,580 — 4,580 Assets held for sale 1,016 — 1,016 Other current assets 21,453 — 21,453 Total current assets 112,986 (6,122 ) 106,864 Long-term accounts receivable - net of allowance 105,935 (6,527 ) 99,408 Cemetery property 333,404 (2,020 ) 331,384 Property and equipment, net of accumulated depreciation 114,090 — 114,090 Merchandise trusts, restricted, at fair value 515,456 — 515,456 Perpetual care trusts, restricted, at fair value 339,928 — 339,928 Deferred selling and obtaining costs 126,398 (18,557 ) 107,841 Deferred tax assets 84 7 91 Goodwill 24,862 — 24,862 Intangible assets 63,244 — 63,244 Other assets 19,695 — 19,695 Total assets $ 1,756,082 $ (33,219 ) $ 1,722,863 Liabilities and partners' capital Current liabilities Accounts payable and accrued liabilities $ 43,023 $ 1,329 $ 44,352 Accrued interest 1,781 — 1,781 Current portion, long-term debt 1,002 — 1,002 Total current liabilities 45,806 1,329 47,135 Long-term debt, net of deferred financing costs 317,693 — 317,693 Deferred revenues, net 912,626 (9,558 ) 903,068 Deferred tax liabilities 9,638 (367 ) 9,271 Perpetual care trust corpus 339,928 — 339,928 Other long-term liabilities 38,695 3,474 42,169 Total liabilities 1,664,386 (5,122 ) 1,659,264 Partners' capital General partner (2,959 ) (292 ) (3,251 ) Common partner 94,655 (27,805 ) 66,850 Total partners' equity 91,696 (28,097 ) 63,599 Total liabilities and partners' equity $ 1,756,082 $ (33,219 ) $ 1,722,863 In accordance with FASB ASC 606 under the modified retrospective approach, the Partnership is required to disclose the impact of the new revenue standard by comparing the results of the current reporting period under FASB ASC 605. The impact of adopting ASC 606 on the Partnership's condensed consolidated statement of operations for the three months ended March 31, 2018 is as follows: Three Months Ended March 31, 2018 Statement of Operations As Reported Under FASB ASC 606 Balances if Reported Under FASB ASC 605 Impact of Adoption Revenues: Cemetery: Interments $ 19,625 $ 17,111 $ 2,514 Merchandise 16,627 15,668 959 Services 16,491 15,594 897 Investment and other 9,500 12,473 (2,973 ) Funeral home: Merchandise 7,429 7,419 10 Services 8,273 8,470 (197 ) Total revenues 77,945 76,735 1,210 Costs and Expenses: Cost of goods sold $ 13,435 $ 13,759 $ (324 ) Cemetery expenses 17,414 17,414 — Selling expense 16,256 15,011 1,245 General and administrative expense 10,958 10,958 — Corporate overhead 11,827 11,827 — Depreciation and amortization 3,045 3,045 — Funeral home expenses: Merchandise 2,478 2,478 — Services 5,518 5,536 (18 ) Other 5,040 5,040 — Total costs and expenses 85,971 85,068 903 Other losses (5,205 ) (5,205 ) — Interest expense (7,113 ) (7,113 ) — Loss before income taxes (20,344 ) (20,651 ) 307 Income tax benefit (expense) 2,421 2,376 45 Net loss $ (17,923 ) $ (18,275 ) $ 352 The impact of the adoption on the March 31, 2018 balance sheet was not material. The cumulative impact of the adoption on the statement of cash flows only impacted certain line items in cash flows from operating activities however, total net cash provided by operating activities did not change as a result of the adoption. The change in the net loss of $0.4 million was offset by changes in costs of lots sold, provision for bad debt, and changes in the balances of accounts receivable, deferred selling and obtaining cost, deferred revenues and deferred taxes, net. Financial Instruments In the first quarter of 2016, the FASB issued Update No. 2016-01, Financial Instruments (Subtopic 825-10) (“ASU 2016-01”). The core principle of ASU 2016-01 is that all equity investments should be measured at fair value with changes in the fair value recognized through net operations. The amendment is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Early application was not permitted for the key aspects of the amendment. The adoption of ASU 2016-01 on January 1, 2018 did not have a material impact on the Partnership's financial position, results of operations and related disclosures. These changes in fair value will be offset by a corresponding change in deferred merchandise trust gains (losses) within "Deferred revenues, net" and in "Perpetual care trust corpus" on the Partnership's condensed consolidated balance sheet. In the first quarter of 2018, the FASB issued Update No. 2018-03, Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities ("ASU 2018-03"). The amendments clarify certain aspects of the guidance in Update 2016-01. The adoption of ASU 2018-03 on January 1, 2018 did not have a material impact on the Partnership's financial position, results of operations and related disclosures. Cash Flows In the third quarter of 2016, the FASB issued Update No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (“ASU 2016-15”). The core principle of ASU 2016-15 is to provide cash flow statement classification guidance. The amendment is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those fiscal years. Early application is permitted. The adoption of this standard on January 1, 2018 did not have a material impact on the Partnership's financial position, results of operations and related disclosures. In the fourth quarter of 2016, the FASB issued Update No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (“ASU 2016-18”). The core principle of ASU 2016-18 is to provide guidance on the presentation of restricted cash or restricted cash equivalents in the statement of cash flows. The amendment is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those fiscal years. Early application is permitted. The adoption of this standard on January 1, 2018 did not have a material impact on the Partnership's financial position, results of operations and related disclosures. Business Combinations In the first quarter of 2017, the FASB issued Update No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business , which clarifies the definition of a business. The amendments affect all companies and other reporting organizations that must determine whether they have acquired or sold a business. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The amendments are intended to help companies and other organizations evaluate whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments are effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The adoption of this standard on January 1, 2018 did not have a material impact on the Partnership's financial position, results of operations and related disclosures. Income Taxes In the first quarter of 2018, the FASB issued Update No. 2018-05, Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 ("ASU 2018-05"). The amendments in this update added various SEC paragraphs pursuant to the issuance of SEC Staff Accounting Bulletin No. 118. The amendment was effective upon issuance. The adoption of ASU 2018-05 on January 1, 2018 did not have a material impact on the Partnership's financial position, results of operations and related disclosures. Recently Issued Accounting Standard Updates - Not Yet Effective Leases In the first quarter of 2016, the FASB issued Update No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). 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. This new standard will be effective for the Partnership on January 1, 2019. The Partnership is in the process of reviewing its existing leases and has selected a software solution. In the first quarter of 2018, the FASB issued Update No. 2018-01, Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842 ("ASU 2018-01"). The amendments in this update provide an optional transition practical expedient to not evaluate under Topic 842 existing or expired land easements that were not previously accounted for as leases under Topic 840, Leases. An entity that elects the practical expedient must evaluate new or modified land easements under Topic 842 beginning at the date that the entity adopts Topic 842. An entity that does not elect this practical expedient must evaluate all existing or expired land easements in connection with the adoption of the new lease requirements in Topic 842 to assess whether they meet the definition of a lease. The amendments in this Update affect the amendments in Update 2016-02, which are not yet effective but may be early adopted. The effective date and transition requirements for the amendments are the same as the effective date and transition requirements in Update 2016-02. An entity that early adopted Topic 842 should apply the amendments in this Update upon issuance. The Partnership is in the process of reviewing its existing leases and has selected a software solution. The Partnership is still evaluating the impact of adoption on its consolidated financial position, results of operations and related disclosures. In July 2018, the FASB issued Update No. 2018-10 Codification Improvements to Topic 842, Leases (“ASU 2018-10”) and issued Update No. 2018-11 Leases (Topic 842) Targeted Improvements (“ASU 2018-11"). ASU 2018-10 provides certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 provides companies an option to apply the transition provisions of ASU 2016-02 at its adoption date instead of at the earliest comparative period presented in its financial statements and to provide lessors with a practical expedient to reduce the cost and complexity of implementing ASU 2016-02. Credit Losses In the second quarter of 2016, the FASB issued Update No. 2016-13, Credit Losses (Topic 326) ("ASU 2016-13"). The core principle of ASU 2016-13 is that all assets measured at amortized cost basis should be presented at the net amount expected to be collected using historical experience, current conditions and reasonable and supportable forecasts as a basis for credit loss estimates, instead of the probable initial recognition threshold used under current GAAP. The amendment is effective for annual reporting periods beginning after December 15, 2019, including interim periods within those fiscal years. Early application is permitted. The Partnership plans to adopt the requirements of ASU 2016-13 upon its effective date of January 1, 2020, and is evaluating the potential impact of the adoption, if any, on its consolidated financial position, results of operations and related disclosures.

GENERAL (Tables)

GENERAL (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [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, 2018 2017 Net loss $ (17,923 ) $ (8,561 ) Less: Incentive distribution right (“IDR”) payments to general partner — — Net loss to allocate to general and common limited partners (17,923 ) (8,561 ) General partner’s interest excluding IDRs (187 ) (89 ) Net loss attributable to common limited partners $ (17,736 ) $ (8,472 )
Reconciliation of Partnership's Weighted Average Number of Common Limited Partner Units	The following table sets forth 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, 2018 2017 Weighted average number of common limited partner units - basic and diluted (1) 37,959 37,918 _____________________________ (1) The diluted weighted average number of limited partners’ units outstanding presented on the condensed consolidated statement of operations does not include 579,326 units and 328,914 units for the three months ended March 31, 2018 and 2017 , respectively, as their effects would be anti-dilutive.
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The cumulative effect of adopting the new revenue standard impacted the Partnership's consolidated January 1, 2018 balance sheet as follows (in thousands): Balance Sheet Balance as of December 31, 2017 Impact of Adoption of FASB ASC 606 Balance as of January 1, 2018 Assets Current Assets: Cash and cash equivalents $ 6,821 $ — $ 6,821 Accounts receivable, net of allowance 79,116 (6,122 ) 72,994 Prepaid expenses 4,580 — 4,580 Assets held for sale 1,016 — 1,016 Other current assets 21,453 — 21,453 Total current assets 112,986 (6,122 ) 106,864 Long-term accounts receivable - net of allowance 105,935 (6,527 ) 99,408 Cemetery property 333,404 (2,020 ) 331,384 Property and equipment, net of accumulated depreciation 114,090 — 114,090 Merchandise trusts, restricted, at fair value 515,456 — 515,456 Perpetual care trusts, restricted, at fair value 339,928 — 339,928 Deferred selling and obtaining costs 126,398 (18,557 ) 107,841 Deferred tax assets 84 7 91 Goodwill 24,862 — 24,862 Intangible assets 63,244 — 63,244 Other assets 19,695 — 19,695 Total assets $ 1,756,082 $ (33,219 ) $ 1,722,863 Liabilities and partners' capital Current liabilities Accounts payable and accrued liabilities $ 43,023 $ 1,329 $ 44,352 Accrued interest 1,781 — 1,781 Current portion, long-term debt 1,002 — 1,002 Total current liabilities 45,806 1,329 47,135 Long-term debt, net of deferred financing costs 317,693 — 317,693 Deferred revenues, net 912,626 (9,558 ) 903,068 Deferred tax liabilities 9,638 (367 ) 9,271 Perpetual care trust corpus 339,928 — 339,928 Other long-term liabilities 38,695 3,474 42,169 Total liabilities 1,664,386 (5,122 ) 1,659,264 Partners' capital General partner (2,959 ) (292 ) (3,251 ) Common partner 94,655 (27,805 ) 66,850 Total partners' equity 91,696 (28,097 ) 63,599 Total liabilities and partners' equity $ 1,756,082 $ (33,219 ) $ 1,722,863 In accordance with FASB ASC 606 under the modified retrospective approach, the Partnership is required to disclose the impact of the new revenue standard by comparing the results of the current reporting period under FASB ASC 605. The impact of adopting ASC 606 on the Partnership's condensed consolidated statement of operations for the three months ended March 31, 2018 is as follows: Three Months Ended March 31, 2018 Statement of Operations As Reported Under FASB ASC 606 Balances if Reported Under FASB ASC 605 Impact of Adoption Revenues: Cemetery: Interments $ 19,625 $ 17,111 $ 2,514 Merchandise 16,627 15,668 959 Services 16,491 15,594 897 Investment and other 9,500 12,473 (2,973 ) Funeral home: Merchandise 7,429 7,419 10 Services 8,273 8,470 (197 ) Total revenues 77,945 76,735 1,210 Costs and Expenses: Cost of goods sold $ 13,435 $ 13,759 $ (324 ) Cemetery expenses 17,414 17,414 — Selling expense 16,256 15,011 1,245 General and administrative expense 10,958 10,958 — Corporate overhead 11,827 11,827 — Depreciation and amortization 3,045 3,045 — Funeral home expenses: Merchandise 2,478 2,478 — Services 5,518 5,536 (18 ) Other 5,040 5,040 — Total costs and expenses 85,971 85,068 903 Other losses (5,205 ) (5,205 ) — Interest expense (7,113 ) (7,113 ) — Loss before income taxes (20,344 ) (20,651 ) 307 Income tax benefit (expense) 2,421 2,376 45 Net loss $ (17,923 ) $ (18,275 ) $ 352

ACCOUNTS RECEIVABLE, NET OF A_2

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Accounts Receivable, Net of Allowance	Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands): March 31, 2018 December 31, 2017 Customer receivables (1) $ 198,260 $ 225,380 Unearned finance income (1) (20,424 ) (20,534 ) Allowance for bad debt (1) (6,210 ) (19,795 ) Accounts receivable, net of allowance 171,626 185,051 Less: Current portion, net of allowance 71,456 79,116 Long-term portion, net of allowance $ 100,170 $ 105,935
Activity in Allowance for Contract Cancellations	Activity in the allowance for bad debt was as follows (in thousands): Three Months Ended March 31, 2018 2017 Balance, beginning of period (1) $ 19,795 $ 26,153 Cumulative effect of accounting changes (12,876 ) — Provision for bad debt (1) 600 1,828 Charge offs, net (1) (1,309 ) (980 ) Balance, end of period $ 6,210 $ 27,001 ______________________________ (1) Upon adoption of ASC 606, the Partnership reclassified amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts to deferred revenue, net. As a result, the Partnership also eliminated the allowance for cancellation of these performance obligations. As the Partnership is now presenting the accounts receivable net of cancellable contracts, the allowance for cancellations was removed and the allowance on accounts receivable is represented by the provision for bad debt.

CEMETERY PROPERTY (Tables)

CEMETERY PROPERTY (Tables)	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Line Items]
Schedule of cemetery property	Property and equipment consisted of the following at the dates indicated (in thousands): March 31, 2018 December 31, 2017 Buildings and improvements $ 128,066 $ 125,337 Furniture and equipment 57,624 57,514 Funeral home land 14,185 14,185 Property and equipment, gross 199,875 197,036 Less: Accumulated depreciation (85,124 ) (82,946 ) Property and equipment, net of accumulated depreciation $ 114,751 $ 114,090
Cemetery property
Property, Plant and Equipment [Line Items]
Schedule of cemetery property	Cemetery property consisted of the following at the dates indicated (in thousands): March 31, 2018 December 31, 2017 (1) Cemetery land $ 258,620 $ 256,856 Mausoleum crypts and lawn crypts 75,673 76,548 Cemetery property $ 334,293 $ 333,404 (1) The information at December 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018.

MERCHANDISE TRUSTS (Tables)

MERCHANDISE TRUSTS (Tables) - Variable Interest Entity, Primary Beneficiary - Merchandise trusts	3 Months Ended
	Mar. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Partnership’s merchandise trust activities for the three months ended March 31, 2018 and 2017 is presented below (in thousands): Three Months Ended March 31, 2018 2017 Balance, beginning of period $ 515,456 $ 507,079 Contributions 17,109 14,916 Distributions (14,652 ) (16,728 ) Interest and dividends 6,247 6,284 Capital gain distributions 64 237 Realized gains and losses (464 ) 1,810 Other than temporary impairment (11,153 ) — Taxes 283 (1,675 ) Fees (1,351 ) (708 ) Unrealized change in fair value (2,853 ) 12,643 Balance, end of period $ 508,686 $ 523,858
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, 2018 and December 31, 2017 were as follows (in thousands): March 31, 2018 Fair Value Cost Gross Gross Fair Short-term investments 1 $ 9,859 $ — $ — $ 9,859 Fixed maturities: U.S. governmental securities 2 333 1 (122 ) 212 Corporate debt securities 2 1,487 46 (405 ) 1,128 Total fixed maturities 1,820 47 (527 ) 1,340 Mutual funds - debt securities 1 223,150 1,055 (2,420 ) 221,785 Mutual funds - equity securities 1 63,290 1,358 (4,681 ) 59,967 Other investment funds (1) 173,858 775 (1,239 ) 173,394 Equity securities 1 23,318 2,341 (839 ) 24,820 Other invested assets 2 8,562 — — 8,562 Total investments $ 503,857 $ 5,576 $ (9,706 ) $ 499,727 West Virginia Trust Receivable 8,959 — — 8,959 Total $ 512,816 $ 5,576 $ (9,706 ) $ 508,686 ______________________________ (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 four to eight years with two potential one -year extensions at the discretion of the funds’ general partners. As of March 31, 2018 , there were $47.6 million in unfunded commitments to the private credit funds, which are callable at any time and would be funded by assets of the trusts. December 31, 2017 Fair Value Cost Gross Gross Fair Short-term investments 1 $ 10,421 $ — $ — $ 10,421 Fixed maturities: U.S. governmental securities 2 196 1 (65 ) 132 Corporate debt securities 2 1,204 52 (242 ) 1,014 Total fixed maturities 1,400 53 (307 ) 1,146 Mutual funds - debt securities 1 222,450 1,522 (1,211 ) 222,761 Mutual funds - equity securities 1 71,500 2,399 (6,292 ) 67,607 Other investment funds (1) 171,044 522 (401 ) 171,165 Equity securities 1 21,808 2,715 (277 ) 24,246 Other invested assets 2 9,013 — — 9,013 Total investments $ 507,636 $ 7,211 (8,488 ) $ 506,359 West Virginia Trust Receivable 9,097 — — 9,097 Total $ 516,733 $ 7,211 $ (8,488 ) $ 515,456 ______________________________ (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 90 days and private credit funds, which have lockup periods of four to eight years with two potential one -year extensions at the discretion of the funds’ general partners. As of December 31, 2017 , there were $52.1 million in unfunded commitments to the private credit funds, which are callable at any time and would be funded by assets of the trusts.
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2018 were as follows (in thousands): Less than 1 year through 6 years through More than U.S. governmental securities $ — $ 127 $ 85 $ — Corporate debt securities 15 992 102 19 Total fixed maturities $ 15 $ 1,119 $ 187 $ 19
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, 2018 and December 31, 2017 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2018 Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturities: U.S. governmental securities $ — $ — $ 192 $ 122 $ 192 $ 122 Corporate debt securities 168 53 574 352 742 405 Total fixed maturities 168 53 766 474 934 527 Mutual funds - debt securities 160,200 2,420 — — 160,200 2,420 Mutual funds - equity securities 43,570 4,681 — — 43,570 4,681 Other investment funds 78,192 1,239 — — 78,192 1,239 Equity securities 5,614 839 — — 5,614 839 Total $ 287,744 $ 9,232 $ 766 $ 474 $ 288,510 $ 9,706 Less than 12 months 12 months or more Total December 31, 2017 Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturities: U.S. governmental securities $ — $ — $ 112 $ 65 $ 112 $ 65 Corporate debt securities 150 50 361 192 511 242 Total fixed maturities 150 50 473 257 623 307 Mutual funds - debt securities 102,526 912 1,462 299 103,988 1,211 Mutual funds - equity securities 51,196 6,292 — — 51,196 6,292 Other investment funds 48,140 401 — — 48,140 401 Equity securities 2,906 255 390 22 3,296 277 Total $ 204,918 $ 7,910 $ 2,325 $ 578 $ 207,243 $ 8,488

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and equipment consisted of the following at the dates indicated (in thousands): March 31, 2018 December 31, 2017 Buildings and improvements $ 128,066 $ 125,337 Furniture and equipment 57,624 57,514 Funeral home land 14,185 14,185 Property and equipment, gross 199,875 197,036 Less: Accumulated depreciation (85,124 ) (82,946 ) Property and equipment, net of accumulated depreciation $ 114,751 $ 114,090

PERPETUAL CARE TRUSTS (Tables)

PERPETUAL CARE TRUSTS (Tables) - Perpetual care trusts - Variable Interest Entity, Primary Beneficiary	3 Months Ended
	Mar. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Partnership’s perpetual care trust activities for the three months ended March 31, 2018 and 2017 is presented below (in thousands): Three Months Ended March 31, 2018 2017 Balance, beginning of period $ 339,928 $ 333,780 Contributions 5,504 2,115 Distributions (4,189 ) (3,031 ) Interest and dividends 5,894 3,871 Capital gain distributions 124 216 Realized gains and losses 57 2,065 Other than temporary impairment (6,834 ) — Taxes 8 (165 ) Fees (2,441 ) (608 ) Unrealized change in fair value (1,804 ) 3,236 Balance, end of period $ 336,247 $ 341,479
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, 2018 and December 31, 2017 were as follows (in thousands): March 31, 2018 Fair Value Cost Gross Gross Fair Short-term investments 1 $ 11,003 $ — $ — $ 11,003 Fixed maturities: U.S. governmental securities 2 904 4 (111 ) 797 Corporate debt securities 2 5,355 99 (254 ) 5,200 Total fixed maturities 6,259 103 (365 ) 5,997 Mutual funds - debt securities 1 136,024 1,042 (135 ) 136,931 Mutual funds - equity securities 1 29,694 780 (1,656 ) 28,818 Other investment funds (1) 129,772 4,712 (2,830 ) 131,654 Equity securities 1 21,829 1,238 (1,355 ) 21,712 Other invested assets 2 132 — — 132 Total investments $ 334,713 $ 7,875 $ (6,341 ) $ 336,247 ______________________________ (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 four to nine years with three potential one -year extensions at the discretion of the funds’ general partners. As of March 31, 2018 , there were $84.3 million in unfunded commitments to the private credit funds, which are callable at any time and would be funded by assets of the trusts. December 31, 2017 Fair Value Cost Gross Gross Fair Short-term investments 1 $ 9,456 $ — $ — $ 9,456 Fixed maturities: U.S. governmental securities 2 506 4 (46 ) 464 Corporate debt securities 2 5,365 148 (191 ) 5,322 Total fixed maturities 5,871 152 (237 ) 5,786 Mutual funds - debt securities 1 141,511 1,974 (712 ) 142,773 Mutual funds - equity securities 1 32,707 1,757 (1,771 ) 32,693 Other investment funds (1) 124,722 2,630 (533 ) 126,819 Equity securities 1 22,076 1,648 (1,570 ) 22,154 Other invested assets 2 247 — — 247 Total investments $ 336,590 $ 8,161 $ (4,823 ) $ 339,928 ______________________________ (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 90 days, and private credit funds, which have lockup periods ranging from four to ten years with three potential one -year extensions at the discretion of the funds’ general partners. As of December 31, 2017 , there were $92.2 million in unfunded commitments to the private credit funds, which are callable at any time and would be funded by assets of the trusts.
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2018 were as follows (in thousands): Less than 1 year through 6 years through More than U.S. governmental securities $ — $ 405 $ 356 $ 36 Corporate debt securities 362 4,285 453 100 Total fixed maturities $ 362 $ 4,690 $ 809 $ 136
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, 2018 and December 31, 2017 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2018 Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturities: U.S. governmental securities $ — $ — $ 733 $ 111 $ 733 $ 111 Corporate debt securities 638 8 2,408 246 3,046 254 Total fixed maturities 638 8 3,141 357 3,779 365 Mutual funds - debt securities 62,790 135 — — 62,790 135 Mutual funds - equity securities 15,264 1,656 — — 15,264 1,656 Other investment funds 45,865 2,830 — — 45,865 2,830 Equity securities 6,710 1,355 — — 6,710 1,355 Total $ 131,267 $ 5,984 $ 3,141 $ 357 $ 134,408 $ 6,341 Less than 12 months 12 months or more Total December 31, 2017 Fair Unrealized Fair Unrealized Fair Unrealized Fixed maturities: U.S. governmental securities $ — $ — $ 399 $ 46 $ 399 $ 46 Corporate debt securities 994 20 2,271 171 3,265 191 Total fixed maturities 994 20 2,670 217 3,664 237 Mutual funds - debt securities 37,090 289 12,793 423 49,883 712 Mutual funds - equity securities 16,668 1,754 36 17 16,704 1,771 Other investment funds 42,606 533 — — 42,606 533 Equity securities 9,516 1,510 112 60 9,628 1,570 Total $ 106,874 $ 4,106 $ 15,611 $ 717 $ 122,485 $ 4,823

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Outstanding Debt	Total debt consisted of the following at the dates indicated (in thousands): March 31, 2018 December 31, 2017 Credit facility $ 154,423 $ 153,423 7.875% Senior Notes, due June 2021 173,223 173,098 Notes payable - acquisition debt 252 304 Notes payable - acquisition non-competes 385 378 Insurance and vehicle financing 3,230 1,280 Less deferred financing costs, net of accumulated amortization (9,301 ) (9,788 ) Total debt 322,212 318,695 Less current maturities (3,264 ) (1,002 ) Total long-term debt $ 318,948 $ 317,693
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, 2018
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, 2018 December 31, 2017 Deferred contract revenues (1) $ 820,233 $ 808,549 Deferred merchandise trust revenue 99,572 105,354 Deferred merchandise trust unrealized gains (losses) (4,130 ) (1,277 ) Deferred revenues $ 915,675 $ 912,626 (1) Upon the adoption of ASC 606, the Partnership eliminated the allowance for cancellation of these performance obligations. The components of Deferred revenues, net in the Partnership's unaudited Condensed Consolidated Balance Sheet at March 31, 2018 and December 31, 2017 were as follows (in thousands): March 31, 2018 December 31, 2017 Deferred revenue $ 941,200 $ 912,626 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (1) (25,525 ) — Deferred revenue, net $ 915,675 $ 912,626 (1) Prior to the adoption of " Revenue from Contracts with Customers" on January 1, 2018, amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts were included in "Accounts Receivable and Long-term accounts receivable, net of allowance."
Schedule of Deferred Selling and Obtaining Costs	The activity in deferred selling and obtaining costs was as follows (in thousands): March 31, 2018 Deferred selling and obtaining costs, beginning of period $ 126,398 Cumulative effect of accounting change (18,557 ) Change in deferred selling and obtaining costs 1,866 Deferred selling and obtaining costs, end of period $ 109,707

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Fixed Rent for Cemeteries	In connection with the Partnership’s 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

SUPPLEMENTAL CONDENSED CONSOL_3

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidated Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEETS March 31, 2018 Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ — $ — $ 8,802 $ 1,610 $ — $ 10,412 Assets held for sale — — 1,102 — — 1,102 Other current assets — 4,227 78,500 17,928 — 100,655 Total current assets — 4,227 88,404 19,538 — 112,169 Long-term accounts receivable — 2,947 82,410 14,813 — 100,170 Cemetery and funeral home property and equipment — 688 414,308 34,048 — 449,044 Merchandise trusts — — — 508,686 — 508,686 Perpetual care trusts — — — 336,247 — 336,247 Deferred selling and obtaining costs — 5,374 86,341 17,992 — 109,707 Goodwill and intangible assets — — 26,184 61,471 — 87,655 Other assets — — 20,813 4,017 — 24,830 Investments in and amounts due from affiliates eliminated upon consolidation 114,133 52,009 552,818 — (718,960 ) — Total assets $ 114,133 $ 65,245 $ 1,271,278 $ 996,812 $ (718,960 ) $ 1,728,508 Liabilities and Partners' Capital Current liabilities $ — $ 139 $ 60,087 $ 1,609 $ — $ 61,835 Long-term debt, net of deferred financing costs 68,299 104,923 145,726 — — 318,948 Deferred revenues — 32,146 773,451 110,078 — 915,675 Perpetual care trust corpus — — — 336,247 — 336,247 Other long-term liabilities — — 35,226 14,743 — 49,969 Due to affiliates — — 173,222 569,739 (742,961 ) — Total liabilities 68,299 137,208 1,187,712 1,032,416 (742,961 ) 1,682,674 Partners' capital 45,834 (71,963 ) 83,566 (35,604 ) 24,001 45,834 Total liabilities and partners' capital $ 114,133 $ 65,245 $ 1,271,278 $ 996,812 $ (718,960 ) $ 1,728,508 December 31, 2017 (1) Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ — $ — $ 4,216 $ 2,605 $ — $ 6,821 Assets held for sale — — 1,016 — — 1,016 Other current assets — 3,882 83,901 17,366 — 105,149 Total current assets — 3,882 89,133 19,971 — 112,986 Long-term accounts receivable — 2,179 89,275 14,481 — 105,935 Cemetery and funeral home property and equipment — 738 411,936 34,820 — 447,494 Merchandise trusts — — — 515,456 — 515,456 Perpetual care trusts — — — 339,928 — 339,928 Deferred selling and obtaining costs — 6,171 98,639 21,588 — 126,398 Goodwill and intangible assets — — 26,347 61,759 — 88,106 Other assets — — 16,995 2,784 — 19,779 Investments in and amounts due from affiliates eliminated upon consolidation 159,946 82,836 556,783 — (799,565 ) — Total assets $ 159,946 $ 95,806 $ 1,289,108 $ 1,010,787 $ (799,565 ) $ 1,756,082 Liabilities and Partners' Capital Current liabilities $ — $ 72 $ 44,380 $ 1,354 $ — $ 45,806 Long-term debt, net of deferred financing costs 68,250 104,848 144,595 — — 317,693 Deferred revenues — 33,469 773,516 105,641 — 912,626 Perpetual care trust corpus — — — 339,928 — 339,928 Other long-term liabilities — — 34,149 14,184 — 48,333 Due to affiliates — — 173,098 576,025 (749,123 ) — Total liabilities 68,250 138,389 1,169,738 1,037,132 (749,123 ) 1,664,386 Partners’ capital 91,696 (42,583 ) 119,370 (26,345 ) (50,442 ) 91,696 Total liabilities and partners’ capital $ 159,946 $ 95,806 $ 1,289,108 $ 1,010,787 $ (799,565 ) $ 1,756,082 (1) The information at December 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018.
Consolidated Statements of Operations	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Three Months Ended March 31, 2018 Parent Subsidiary Guarantor Non-Guarantor 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 income (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 ) Net 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 ) Three Months Ended March 31, 2017 (1) Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Total revenues $ — $ 2,045 $ 68,642 $ 14,942 $ (2,683 ) $ 82,946 Total costs and expenses — (3,404 ) (69,482 ) (13,792 ) 2,683 (83,995 ) Net loss from equity investment in subsidiaries (7,203 ) (8,214 ) — — 15,417 — Interest expense (1,358 ) (2,087 ) (3,036 ) (225 ) — (6,706 ) Net income (loss) from continuing operations before income taxes (8,561 ) (11,660 ) (3,876 ) 925 15,417 (7,755 ) Income tax expense — — (806 ) — — (806 ) Net income (loss) $ (8,561 ) $ (11,660 ) $ (4,682 ) $ 925 $ 15,417 $ (8,561 ) (1) The information for the three months ended March 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018.
Consolidated Statement of Cash Flows	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Three Months Ended March 31, 2018 Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Net cash provided by (used in) operating activities $ — $ 145 $ 10,340 $ (890 ) $ (3,445 ) $ 6,150 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures — (145 ) (4,952 ) (105 ) — (5,202 ) Net cash used in investing activities — (145 ) (4,952 ) (105 ) — (5,202 ) Cash Flows From Financing Activities: Payments to affiliates — — (3,445 ) — 3,445 — Net borrowings of debt — — 2,850 — — 2,850 Other financing activities — — (207 ) — — (207 ) Net cash provided by (used in) financing activities — — (802 ) — 3,445 2,643 Net increase (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 Three Months Ended March 31, 2017 (1) Parent Subsidiary Guarantor Non-Guarantor Eliminations Consolidated Net cash provided by (used in) operating activities $ 11,887 $ 11 $ 15,826 $ (41 ) $ (15,332 ) $ 12,351 Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures — (11 ) (1,293 ) (192 ) — (1,496 ) Net cash used in investing activities — (11 ) (1,293 ) (192 ) — (1,496 ) Cash Flows From Financing Activities: Cash distributions (11,887 ) — — — — (11,887 ) Payments to affiliates — — (15,332 ) — 15,332 — Net borrowings of debt — — 2,928 — — 2,928 Other financing activities — — (743 ) — — (743 ) Net cash provided by financing activities (11,887 ) — (13,147 ) — 15,332 (9,702 ) Net increase (decrease) in cash and cash equivalents — — 1,386 (233 ) — 1,153 Cash and cash equivalents - Beginning of period — — 9,145 3,425 — 12,570 Cash and cash equivalents - End of period $ — $ — $ 10,531 $ 3,192 $ — $ 13,723 (1) The information for the three months ended March 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segment Information	Operating segment data for and as of the periods indicated were as follows (in thousands): Three Months Ended March 31, 2018 2017 (1) STATEMENT OF OPERATIONS DATA: Cemetery Operations: Revenues $ 62,243 $ 65,527 Operating costs and expenses (58,063 ) (56,632 ) Depreciation and amortization (2,074 ) (2,261 ) Segment income $ 2,106 $ 6,634 Funeral Home Operations: Revenues $ 15,702 $ 17,419 Operating costs and expenses (13,036 ) (12,804 ) Depreciation and amortization (713 ) (806 ) Segment income $ 1,953 $ 3,809 Reconciliation of segment income to net loss: Cemetery Operations $ 2,106 $ 6,634 Funeral Home Operations 1,953 3,809 Total segment income 4,059 10,443 Corporate overhead (11,827 ) (11,104 ) Corporate depreciation and amortization (258 ) (388 ) Other losses (5,205 ) — Interest expense (7,113 ) (6,706 ) Income tax benefit (expense) 2,421 (806 ) Net loss $ (17,923 ) $ (8,561 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 4,299 $ 1,309 Funeral Home Operations 44 47 Corporate 26 140 Total capital expenditures $ 4,369 $ 1,496 BALANCE SHEET DATA March 31, 2018 December 31, 2017 Assets: Cemetery Operations $ 1,570,180 $ 1,594,091 Funeral Home Operations 140,924 152,934 Corporate 17,404 9,057 Total assets $ 1,728,508 $ 1,756,082 Goodwill: Cemetery Operations $ 24,862 $ 24,862 Funeral Home Operations — — Total goodwill $ 24,862 $ 24,862 (1) The results for the three months ended March 31, 2017 has not been adjusted for the impact of the Partnership's adoption of ASC 606 on January 1, 2018.

SUPPLEMENTAL CONDENSED CONSOL_4

SUPPLEMENTAL CONDENSED CONSOLIDATED CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2018
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	The tables presented below provide supplemental information to the condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Partnership's condensed consolidated statements of cash flows (in thousands): Three Months Ended March 31, 2018 2017 Pre-need/at-need contract originations (sales on credit) $ (35,987 ) $ (26,911 ) Cash receipts from sales on credit (post-origination) 32,319 25,627 Changes in Accounts receivable, net of allowance $ (3,668 ) $ (1,284 ) Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 36,416 $ 37,342 Withdrawals of realized income from merchandise trusts during the period 2,101 3,608 Pre-need/at-need contract originations (sales on credit) 35,987 26,911 Undistributed merchandise trust investment earnings, net 2,393 3,310 Recognition: Merchandise trust investment income, net withdrawn as of end of period (1,769 ) (1,900 ) Recognized maturities of customer contracts collected as of end of period (45,900 ) (46,179 ) Recognized maturities of customer contracts uncollected as of end of period (13,437 ) (10,290 ) Changes in Deferred revenues $ 15,791 $ 12,802

GENERAL - Additional Informatio

GENERAL - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)StateSegmentProperty	Mar. 31, 2017USD ($)	Jan. 01, 2018USD ($)	Dec. 31, 2017USD ($)
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of reportable segments | Segment	2
Deferred selling and obtaining costs	$ 109,707		$ 107,841	$ 126,398
Customer refund liability	2,100
Change in deferred selling and obtaining costs	1,866	$ 3,223
Partners' capital	$ 45,834		63,599	91,696
Notes receivable interest, additional interest above prime rate	3.75%
Remaining performance obligation	$ 25,525			0
Accounts receivable, net of allowance	(71,456)		(72,994)	(79,116)
Long-term accounts receivable, net of allowance	(100,170)		(99,408)	(105,935)
Allowance for cancellation reserve	12,900
Other long-term liabilities	43,295		42,169	38,695
Deferred tax liabilities	$ 6,674		9,271	$ 9,638
Cemetery | Wholly Owned Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property	44
Cemetery | Consolidated Properties | Cemetery property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property	16
Cemetery | Unconsolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property	15
Cemetery | US and Puerto Rico
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property	322
Number of states | State	27
Cemetery | US and Puerto Rico | Wholly Owned Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property	291
Cemetery | US and Puerto Rico | Managed Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property	31
Funeral Home | US and Puerto Rico
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property	92
Number of states | State	17
Maximum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Product sales, payment term	60 months
Impact of Adoption of FASB ASC 606
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Deferred selling and obtaining costs			(18,557)
Partners' capital			(28,097)
Accounts receivable, net of allowance	$ 11,400		6,122
Long-term accounts receivable, net of allowance	$ 14,100		6,527
Decrease of partners' capital related to timing of recognition of nonrefundable upfront fees			6,400
Other long-term liabilities			3,474
Deferred tax liabilities			$ (367)

GENERAL - Reconciliation of Net

GENERAL - Reconciliation of Net Income (Loss) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (17,923)	$ (8,561)
Less: Incentive distribution right (“IDR”) payments to general partner	0	0
Net loss to allocate to general and common limited partners	(17,923)	(8,561)
General partner’s interest excluding IDRs	(187)	(89)
Limited partners' interest	$ (17,736)	$ (8,472)

GENERAL - Reconciliation of Par

GENERAL - Reconciliation of Partnership's Weighted Average Number of Common Limited Partner Units (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Weighted average number of common limited partner units - basic	$ 37,959	$ 37,918
Weighted average number of common limited partner units - diluted	$ 37,959	$ 37,918
Units excluded from the calculation of diluted weighted average number of limited partners' units, because of their anti-dilutive effect	579,326	328,914

GENERAL - Cumulative Effect of

GENERAL - Cumulative Effect of Adopting New Revenue Standard Impacted Consolidated Balance Sheet (Details) - USD ($)	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 10,412,000	$ 6,821,000	$ 6,821,000	$ 13,723,000	$ 12,570,000
Accounts receivable, net of allowance	71,456,000	72,994,000	79,116,000
Prepaid expenses	11,568,000	4,580,000	4,580,000
Assets held for sale	1,102,000	1,016,000	1,016,000
Other current assets	17,631,000	21,453,000	21,453,000
Total current assets	112,169,000	106,864,000	112,986,000
Long-term accounts receivable, net of allowance	100,170,000	99,408,000	105,935,000
Cemetery property	334,293,000	331,384,000	333,404,000
Property and equipment, net of accumulated depreciation	114,751,000	114,090,000	114,090,000
Merchandise trusts, restricted, at fair value	508,686,000	515,456,000	515,456,000
Perpetual care trusts, restricted, at fair value	336,247,000	339,928,000	339,928,000
Deferred selling and obtaining costs	109,707,000	107,841,000	126,398,000
Deferred tax assets	90,000	91,000	84,000
Goodwill	24,862,000	24,862,000	24,862,000
Intangible assets, net	62,793,000	63,244,000	63,244,000
Other assets	24,740,000	19,695,000	19,695,000
Total assets	1,728,508,000	1,722,863,000	1,756,082,000
Current liabilities:
Accounts payable and accrued liabilities	53,245,000	44,352,000	43,023,000
Accrued interest	5,326,000	1,781,000	1,781,000
Current portion, long-term debt	3,264,000	1,002,000	1,002,000
Total current liabilities	61,835,000	47,135,000	45,806,000
Long-term debt, net of deferred financing costs	318,948,000	317,693,000	317,693,000
Deferred revenues, net	915,675,000	903,068,000	912,626,000
Deferred tax liabilities	6,674,000	9,271,000	9,638,000
Perpetual care trust corpus	336,247,000	339,928,000	339,928,000
Other long-term liabilities	43,295,000	42,169,000	38,695,000
Total liabilities	1,682,674,000	1,659,264,000	1,664,386,000
Partners' capital (deficit):
General partner interest	(3,438,000)	(3,251,000)	(2,959,000)
Common limited partners' interest	49,272,000	66,850,000	94,655,000
Total partners' capital	45,834,000	63,599,000	91,696,000
Total liabilities and partners' capital	1,728,508,000	1,722,863,000	$ 1,756,082,000
Impact of Adoption of FASB ASC 606
Current assets:
Cash and cash equivalents		0
Accounts receivable, net of allowance	(11,400,000)	(6,122,000)
Prepaid expenses		0
Assets held for sale		0
Other current assets		0
Total current assets		(6,122,000)
Long-term accounts receivable, net of allowance	$ (14,100,000)	(6,527,000)
Cemetery property		(2,020,000)
Property and equipment, net of accumulated depreciation		0
Merchandise trusts, restricted, at fair value		0
Perpetual care trusts, restricted, at fair value		0
Deferred selling and obtaining costs		(18,557,000)
Deferred tax assets		7,000
Goodwill		0
Intangible assets, net		0
Other assets		0
Total assets		(33,219,000)
Current liabilities:
Accounts payable and accrued liabilities		1,329,000
Accrued interest		0
Current portion, long-term debt		0
Total current liabilities		1,329,000
Long-term debt, net of deferred financing costs		0
Deferred revenues, net		(9,558,000)
Deferred tax liabilities		(367,000)
Perpetual care trust corpus		0
Other long-term liabilities		3,474,000
Total liabilities		(5,122,000)
Partners' capital (deficit):
General partner interest		(292,000)
Common limited partners' interest		(27,805,000)
Total partners' capital		(28,097,000)
Total liabilities and partners' capital		$ (33,219,000)

GENERAL - Cumulative Effect o_2

GENERAL - Cumulative Effect of Adopting New Revenue Standard Impacted Condensed Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenues:
Revenues	$ 77,945	$ 82,946
Costs and Expenses:
Cost of goods and services sold	13,435	13,519
Selling expense	16,256	16,459
General and administrative expense	10,958	9,957
Corporate overhead	11,827	11,104
Depreciation and amortization	3,045	3,455
Total costs and expenses	85,971	83,995
Other losses	(5,205)	0
Interest expense	(7,113)	(6,706)
Loss before income taxes	(20,344)	(7,755)
Income tax benefit (expense)	2,421	(806)
Net loss	(17,923)	(8,561)
Cemetery
Revenues:
Revenues	62,243	65,527
Costs and Expenses:
Depreciation and amortization	2,074	2,261
Total costs and expenses	17,414	16,697
Cemetery | Interments
Revenues:
Revenues	19,625	17,979
Cemetery | Merchandise
Revenues:
Revenues	16,627	18,297
Cemetery | Services
Revenues:
Revenues	16,491	16,513
Cemetery | Investment and other
Revenues:
Revenues	9,500	12,738
Funeral Home
Revenues:
Revenues	15,702	17,419
Costs and Expenses:
Depreciation and amortization	713	806
Funeral Home | Merchandise
Revenues:
Revenues	7,429	7,836
Costs and Expenses:
Total costs and expenses	2,478	1,760
Funeral Home | Services
Revenues:
Revenues	8,273	9,583
Costs and Expenses:
Total costs and expenses	5,518	5,699
Funeral Home | Investment and other
Costs and Expenses:
Total costs and expenses	5,040	$ 5,345
Balances if Reported Under FASB ASC 605
Revenues:
Revenues	76,735
Costs and Expenses:
Cost of goods and services sold	13,759
Selling expense	15,011
General and administrative expense	10,958
Corporate overhead	11,827
Depreciation and amortization	3,045
Total costs and expenses	85,068
Other losses	(5,205)
Interest expense	(7,113)
Loss before income taxes	(20,651)
Income tax benefit (expense)	2,376
Net loss	(18,275)
Balances if Reported Under FASB ASC 605 | Cemetery
Costs and Expenses:
Total costs and expenses	17,414
Balances if Reported Under FASB ASC 605 | Cemetery | Interments
Revenues:
Revenues	17,111
Balances if Reported Under FASB ASC 605 | Cemetery | Merchandise
Revenues:
Revenues	15,668
Balances if Reported Under FASB ASC 605 | Cemetery | Services
Revenues:
Revenues	15,594
Balances if Reported Under FASB ASC 605 | Cemetery | Investment and other
Revenues:
Revenues	12,473
Balances if Reported Under FASB ASC 605 | Funeral Home | Merchandise
Revenues:
Revenues	7,419
Costs and Expenses:
Total costs and expenses	2,478
Balances if Reported Under FASB ASC 605 | Funeral Home | Services
Revenues:
Revenues	8,470
Costs and Expenses:
Total costs and expenses	5,536
Balances if Reported Under FASB ASC 605 | Funeral Home | Investment and other
Costs and Expenses:
Total costs and expenses	5,040
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606
Revenues:
Revenues	1,210
Costs and Expenses:
Cost of goods and services sold	(324)
Selling expense	1,245
General and administrative expense	0
Corporate overhead	0
Depreciation and amortization	0
Total costs and expenses	903
Other losses	0
Interest expense	0
Loss before income taxes	307
Income tax benefit (expense)	45
Net loss	352
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606 | Cemetery
Costs and Expenses:
Total costs and expenses	0
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606 | Cemetery | Interments
Revenues:
Revenues	2,514
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606 | Cemetery | Merchandise
Revenues:
Revenues	959
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606 | Cemetery | Services
Revenues:
Revenues	897
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606 | Cemetery | Investment and other
Revenues:
Revenues	(2,973)
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606 | Funeral Home | Merchandise
Revenues:
Revenues	10
Costs and Expenses:
Total costs and expenses	0
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606 | Funeral Home | Services
Revenues:
Revenues	(197)
Costs and Expenses:
Total costs and expenses	(18)
Difference between Revenue Guidance in Effect before and after Topic 606 | Impact of Adoption of FASB ASC 606 | Funeral Home | Investment and other
Costs and Expenses:
Total costs and expenses	$ 0

ACQUISITIONS (Details)

ACQUISITIONS (Details) $ in Thousands	Jan. 19, 2018USD ($)Property	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)
Business Acquisition [Line Items]
Payments to acquire businesses		$ 833	$ 0
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 (Deta

IMPAIRMENT & OTHER LOSSES (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Inventory [Line Items]
Inventory impairment charges	$ 1.9
Inventory allocated to pre-need customers	10
Liability for damaged merchandise	5
Inventory allocated to pre-need customers, to be evaluated for impairment	$ 5

ACCOUNTS RECEIVABLE, NET OF A_3

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Schedule of Accounts Receivable, Net of Allowance (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Receivables [Abstract]
Customer receivables	$ 198,260		$ 225,380
Unearned finance income	(20,424)		(20,534)
Allowance for contract cancellations	(6,210)		(19,795)
Accounts receivable, net of allowance	171,626		185,051
Less: Current portion, net of allowance	71,456	$ 72,994	79,116
Long-term portion, net of allowance	$ 100,170	$ 99,408	$ 105,935

ACCOUNTS RECEIVABLE, NET OF A_4

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Activity in Allowance for Contract Cancellations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	$ 19,795
Cumulative effect of accounting change			$ (28,097)
Balance, end of period	6,210
Contract Cancellations
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	19,795	$ 26,153
Cumulative effect of accounting change			$ (12,876)	$ 0
Provision for bad debt	600	1,828
Charge offs, net	(1,309)	(980)
Balance, end of period	$ 6,210	$ 27,001

CEMETERY PROPERTY (Detail)

CEMETERY PROPERTY (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Cemetery property	$ 334,293	$ 331,384	$ 333,404
Cemetery land
Property, Plant and Equipment [Line Items]
Cemetery property	258,620		256,856
Mausoleum crypts and lawn crypts
Property, Plant and Equipment [Line Items]
Cemetery property	$ 75,673		$ 76,548

MERCHANDISE TRUSTS - Additional

MERCHANDISE TRUSTS - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2018USD ($)security	Mar. 31, 2017USD ($)	Dec. 31, 2017USD ($)
West Virginia Trust Receivable
Debt Securities, Available-for-sale [Line Items]
Trust assets, fair value	$ 9,000,000		$ 9,100,000
Merchandise trusts
Debt Securities, Available-for-sale [Line Items]
Percentage of VIE for cancellable state	54.00%
Variable Interest Entity, Primary Beneficiary | Merchandise trusts
Debt Securities, Available-for-sale [Line Items]
Trust assets, fair value	$ 508,686,000		515,456,000
Purchases of available for sale securities	32,500,000	$ 22,100,000
Sales, maturities and paydowns of available for sale securities	24,900,000	27,100,000
Trust assets, cost	512,816,000		516,733,000
Other than temporary impairments loss	11,153,000	0
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Other Than Temporarily Impaired Securities
Debt Securities, Available-for-sale [Line Items]
Trust assets, fair value	$ 154,600,000
Number of securities that incurred other than temporary impairment losses | security	94
Trust assets, cost	$ 165,800,000
Other than temporary impairments loss	11,200,000	$ 0
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | West Virginia Trust Receivable
Debt Securities, Available-for-sale [Line Items]
Trust assets, fair value	8,959,000		9,097,000
Trust assets, cost	$ 8,959,000		$ 9,097,000

PROPERTY AND EQUIPMENT (Detail)

PROPERTY AND EQUIPMENT (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Jan. 01, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 199,875			$ 197,036
Less: Accumulated depreciation	(85,124)			(82,946)
Property and equipment, net of accumulated depreciation	114,751		$ 114,090	114,090
Depreciation expense	2,600	$ 2,900
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	128,066			125,337
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	57,624			57,514
Funeral home land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 14,185			$ 14,185

MERCHANDISE TRUSTS - Reconcilia

MERCHANDISE TRUSTS - Reconciliation of Merchandise Trust Activities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	$ 515,456
Balance, end of period	508,686
Variable Interest Entity, Primary Beneficiary | Merchandise trusts
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	515,456	$ 507,079
Contributions	17,109	14,916
Distributions	(14,652)	(16,728)
Interest and dividends	6,247	6,284
Capital gain distributions	64	237
Realized gains and losses	(464)	1,810
Other than temporary impairment	(11,153)	0
Taxes	283	(1,675)
Fees	(1,351)	(708)
Unrealized change in fair value	(2,853)	12,643
Balance, end of period	$ 508,686	$ 523,858

MERCHANDISE TRUSTS - Cost and M

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018USD ($)Extension	Dec. 31, 2017USD ($)Extension
West Virginia Trust Receivable
Debt Securities, Available-for-sale [Line Items]
Fair Value	$ 9,000	$ 9,100
Variable Interest Entity, Primary Beneficiary | Merchandise trusts
Debt Securities, Available-for-sale [Line Items]
Cost	512,816	516,733
Gross Unrealized Gains	5,576	7,211
Gross Unrealized Losses	(9,706)	(8,488)
Fair Value	$ 508,686	$ 515,456
Number of potential lockup period extensions | Extension	2	2
Lockup extension period	1 year	1 year
Unfunded commitments to private credit funds, callable at any time	$ 47,600	$ 52,100
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Minimum
Debt Securities, Available-for-sale [Line Items]
Fixed income funds and equity funds, redemption period	1 day	1 day
Private credit funds, lockup periods	4 years	4 years
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Maximum
Debt Securities, Available-for-sale [Line Items]
Fixed income funds and equity funds, redemption period	30 days	90 days
Private credit funds, lockup periods	8 years	8 years
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Short-term investments | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	$ 9,859	$ 10,421
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	9,859	10,421
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Fixed maturities
Debt Securities, Available-for-sale [Line Items]
Cost	1,820	1,400
Gross Unrealized Gains	47	53
Gross Unrealized Losses	(527)	(307)
Fair Value	1,340	1,146
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Fixed maturities | U.S. governmental securities | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	333	196
Gross Unrealized Gains	1	1
Gross Unrealized Losses	(122)	(65)
Fair Value	212	132
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Fixed maturities | Corporate debt securities | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	1,487	1,204
Gross Unrealized Gains	46	52
Gross Unrealized Losses	(405)	(242)
Fair Value	1,128	1,014
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Mutual funds - debt securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	223,150	222,450
Gross Unrealized Gains	1,055	1,522
Gross Unrealized Losses	(2,420)	(1,211)
Fair Value	221,785	222,761
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Mutual funds - equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	63,290	71,500
Gross Unrealized Gains	1,358	2,399
Gross Unrealized Losses	(4,681)	(6,292)
Fair Value	59,967	67,607
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Other investment funds
Debt Securities, Available-for-sale [Line Items]
Cost	173,858	171,044
Gross Unrealized Gains	775	522
Gross Unrealized Losses	(1,239)	(401)
Fair Value	173,394	171,165
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	23,318	21,808
Gross Unrealized Gains	2,341	2,715
Gross Unrealized Losses	(839)	(277)
Fair Value	24,820	24,246
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Other invested assets | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	8,562
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	8,562
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Total investments
Debt Securities, Available-for-sale [Line Items]
Cost	503,857	507,636
Gross Unrealized Gains	5,576	7,211
Gross Unrealized Losses	(9,706)	(8,488)
Fair Value	499,727	506,359
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | Total investments | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost		9,013
Fair Value		9,013
Variable Interest Entity, Primary Beneficiary | Merchandise trusts | West Virginia Trust Receivable
Debt Securities, Available-for-sale [Line Items]
Cost	8,959	9,097
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	$ 8,959	$ 9,097

MERCHANDISE TRUSTS - Contractua

MERCHANDISE TRUSTS - Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Fixed maturities $ in Thousands	Mar. 31, 2018USD ($)
Perpetual care trusts
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 362
1 year through 5 years	4,690
6 years through 10 years	809
More than 10 years	136
Perpetual care trusts | U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	0
1 year through 5 years	405
6 years through 10 years	356
More than 10 years	36
Perpetual care trusts | Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	362
1 year through 5 years	4,285
6 years through 10 years	453
More than 10 years	100
Merchandise trusts
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	15
1 year through 5 years	1,119
6 years through 10 years	187
More than 10 years	19
Merchandise trusts | U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	0
1 year through 5 years	127
6 years through 10 years	85
More than 10 years	0
Merchandise trusts | Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	15
1 year through 5 years	992
6 years through 10 years	102
More than 10 years	$ 19

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, 2018	Dec. 31, 2017
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$ 287,744	$ 204,918
12 Months or more Fair Value	766	2,325
Total Fair Value	288,510	207,243
Less than 12 months Unrealized Losses	9,232	7,910
12 Months or more Unrealized Losses	474	578
Total Unrealized Losses	9,706	8,488
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	168	150
12 Months or more Fair Value	766	473
Total Fair Value	934	623
Less than 12 months Unrealized Losses	53	50
12 Months or more Unrealized Losses	474	257
Total Unrealized Losses	527	307
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	0	0
12 Months or more Fair Value	192	112
Total Fair Value	192	112
Less than 12 months Unrealized Losses	0	0
12 Months or more Unrealized Losses	122	65
Total Unrealized Losses	122	65
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	168	150
12 Months or more Fair Value	574	361
Total Fair Value	742	511
Less than 12 months Unrealized Losses	53	50
12 Months or more Unrealized Losses	352	192
Total Unrealized Losses	405	242
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	160,200	102,526
12 Months or more Fair Value	0	1,462
Total Fair Value	160,200	103,988
Less than 12 months Unrealized Losses	2,420	912
12 Months or more Unrealized Losses	0	299
Total Unrealized Losses	2,420	1,211
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	43,570	51,196
12 Months or more Fair Value	0	0
Total Fair Value	43,570	51,196
Less than 12 months Unrealized Losses	4,681	6,292
12 Months or more Unrealized Losses	0	0
Total Unrealized Losses	4,681	6,292
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	78,192	48,140
12 Months or more Fair Value	0	0
Total Fair Value	78,192	48,140
Less than 12 months Unrealized Losses	1,239	401
12 Months or more Unrealized Losses	0	0
Total Unrealized Losses	1,239	401
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	5,614	2,906
12 Months or more Fair Value	0	390
Total Fair Value	5,614	3,296
Less than 12 months Unrealized Losses	839	255
12 Months or more Unrealized Losses	0	22
Total Unrealized Losses	$ 839	$ 277

PERPETUAL CARE TRUSTS - Reconci

PERPETUAL CARE TRUSTS - Reconciliation of Perpetual Care Trust Activities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	$ 339,928
Balance, end of period	336,247
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	339,928	$ 333,780
Contributions	5,504	2,115
Distributions	(4,189)	(3,031)
Interest and dividends	5,894	3,871
Capital gain distributions	124	216
Realized gains and losses	57	2,065
Other than temporary impairment	(6,834)	0
Taxes	8	(165)
Fees	(2,441)	(608)
Unrealized change in fair value	(1,804)	3,236
Balance, end of period	$ 336,247	$ 341,479

PERPETUAL CARE TRUSTS - Additio

PERPETUAL CARE TRUSTS - Additional Information (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts	3 Months Ended
	Mar. 31, 2018USD ($)security	Mar. 31, 2017USD ($)
Debt Securities, Available-for-sale [Line Items]
Purchases of available for sale securities	$ 20,700,000	$ 69,500,000
Sales, maturities and paydowns of available for sale securities	18,200,000	64,100,000
Other than temporary impairments loss	$ 6,834,000	0
Other Than Temporarily Impaired Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities that incurred other than temporary impairment losses | security	105
Trust assets, cost	$ 118,000,000
Trust assets, fair value	111,200,000
Other than temporary impairments loss	$ 6,800,000	$ 0

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 $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018USD ($)Extension	Dec. 31, 2017USD ($)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 commitments to private credit funds, callable at any time	$ 84,300	$ 92,200
Short-term investments | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	11,003	9,456
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	11,003	9,456
Fixed maturities
Debt Securities, Available-for-sale [Line Items]
Cost	6,259	5,871
Gross Unrealized Gains	103	152
Gross Unrealized Losses	(365)	(237)
Fair Value	5,997	5,786
Fixed maturities | U.S. governmental securities | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	904	506
Gross Unrealized Gains	4	4
Gross Unrealized Losses	(111)	(46)
Fair Value	797	464
Fixed maturities | Corporate debt securities | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	5,355	5,365
Gross Unrealized Gains	99	148
Gross Unrealized Losses	(254)	(191)
Fair Value	5,200	5,322
Mutual funds - debt securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	136,024	141,511
Gross Unrealized Gains	1,042	1,974
Gross Unrealized Losses	(135)	(712)
Fair Value	136,931	142,773
Mutual funds - equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	29,694	32,707
Gross Unrealized Gains	780	1,757
Gross Unrealized Losses	(1,656)	(1,771)
Fair Value	28,818	32,693
Other investment funds
Debt Securities, Available-for-sale [Line Items]
Cost	129,772	124,722
Gross Unrealized Gains	4,712	2,630
Gross Unrealized Losses	(2,830)	(533)
Fair Value	131,654	126,819
Equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	21,829	22,076
Gross Unrealized Gains	1,238	1,648
Gross Unrealized Losses	(1,355)	(1,570)
Fair Value	21,712	22,154
Other invested assets | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	132	247
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	132	247
Total investments
Debt Securities, Available-for-sale [Line Items]
Cost	334,713	336,590
Gross Unrealized Gains	7,875	8,161
Gross Unrealized Losses	(6,341)	(4,823)
Fair Value	$ 336,247	$ 339,928
Minimum
Debt Securities, Available-for-sale [Line Items]
Fixed income funds and equity funds, redemption period	1 day	1 day
Private credit funds, lockup periods	4 years	4 years
Maximum
Debt Securities, Available-for-sale [Line Items]
Fixed income funds and equity funds, redemption period	30 days	90 days
Private credit funds, lockup periods	9 years	10 years

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 $ in Thousands	Mar. 31, 2018USD ($)
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 362
1 year through 5 years	4,690
6 years through 10 years	809
More than 10 years	136
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	0
1 year through 5 years	405
6 years through 10 years	356
More than 10 years	36
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	362
1 year through 5 years	4,285
6 years through 10 years	453
More than 10 years	$ 100

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, 2018	Dec. 31, 2017
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$ 131,267	$ 106,874
Less than 12 months Unrealized Losses	5,984	4,106
12 Months or more Fair Value	3,141	15,611
12 Months or more Unrealized Losses	357	717
Total Fair Value	134,408	122,485
Total Unrealized Losses	6,341	4,823
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	638	994
Less than 12 months Unrealized Losses	8	20
12 Months or more Fair Value	3,141	2,670
12 Months or more Unrealized Losses	357	217
Total Fair Value	3,779	3,664
Total Unrealized Losses	365	237
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	0	0
Less than 12 months Unrealized Losses	0	0
12 Months or more Fair Value	733	399
12 Months or more Unrealized Losses	111	46
Total Fair Value	733	399
Total Unrealized Losses	111	46
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	638	994
Less than 12 months Unrealized Losses	8	20
12 Months or more Fair Value	2,408	2,271
12 Months or more Unrealized Losses	246	171
Total Fair Value	3,046	3,265
Total Unrealized Losses	254	191
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	62,790	37,090
Less than 12 months Unrealized Losses	135	289
12 Months or more Fair Value	0	12,793
12 Months or more Unrealized Losses	0	423
Total Fair Value	62,790	49,883
Total Unrealized Losses	135	712
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	15,264	16,668
Less than 12 months Unrealized Losses	1,656	1,754
12 Months or more Fair Value	0	36
12 Months or more Unrealized Losses	0	17
Total Fair Value	15,264	16,704
Total Unrealized Losses	1,656	1,771
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	45,865	42,606
Less than 12 months Unrealized Losses	2,830	533
12 Months or more Fair Value	0	0
12 Months or more Unrealized Losses	0	0
Total Fair Value	45,865	42,606
Total Unrealized Losses	2,830	533
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	6,710	9,516
Less than 12 months Unrealized Losses	1,355	1,510
12 Months or more Fair Value	0	112
12 Months or more Unrealized Losses	0	60
Total Fair Value	6,710	9,628
Total Unrealized Losses	$ 1,355	$ 1,570

LONG-TERM DEBT - Outstanding De

LONG-TERM DEBT - Outstanding Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Less deferred financing costs, net of accumulated amortization	$ (9,301)		$ (9,788)
Total debt	322,212		318,695
Less current maturities	(3,264)	$ (1,002)	(1,002)
Total long-term debt	318,948	$ 317,693	317,693
Credit facility
Debt Instrument [Line Items]
Long-term debt, gross	154,423		153,423
Senior Notes | 7.875% notes, due 2021
Debt Instrument [Line Items]
Long-term debt, gross	173,223		173,098
Notes Payable, other Payables | Acquisitions Debt
Debt Instrument [Line Items]
Long-term debt, gross	252		304
Notes Payable, other Payables | Acquisition non-competes
Debt Instrument [Line Items]
Long-term debt, gross	385		378
Insurance and vehicle financing
Debt Instrument [Line Items]
Long-term debt, gross	$ 3,230		$ 1,280

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Details)	Sep. 29, 2017USD ($)	May 31, 2013USD ($)	May 28, 2013USD ($)	Mar. 31, 2018USD ($)Quarter	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2017USD ($)	Jun. 12, 2018USD ($)	Aug. 04, 2016
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%
7.875% notes, due 2021 | Senior Notes
Debt Disclosure [Line Items]
Long-term debt, principal amount			$ 175,000,000
Long-term debt, interest rate			7.875%
10.25% Senior Notes, due 2017
Debt Disclosure [Line Items]
Long-term debt, issued price per $100			97.832%
Net proceeds from issuance of senior notes		$ 171,200,000
Long-term debt, discount			$ 3,800,000
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%
Credit Agreement
Debt Disclosure [Line Items]
Weighted average interest rate on outstanding borrowings				6.14%
Credit Agreement | Credit facility
Debt Disclosure [Line Items]
Debt covenant, number of consecutive quarters for calculating consolidated leverage ratio | Quarter				4
Credit Agreement | Base Rate | Credit facility
Debt Disclosure [Line Items]
Credit facility, basis spread on variable rate				2.75%
Credit Agreement | Eurodollar | Credit facility
Debt Disclosure [Line Items]
Credit facility, basis spread on variable rate				3.75%
Credit Agreement | Minimum
Debt Disclosure [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage				0.30%
Credit Agreement | Minimum | Base Rate | Credit facility
Debt Disclosure [Line Items]
Credit facility, basis spread on variable rate				0.75%
Credit Agreement | Minimum | Eurodollar | Credit facility
Debt Disclosure [Line Items]
Credit facility, basis spread on variable rate				1.75%
Credit Agreement | Maximum
Debt Disclosure [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage				0.50%
Credit Agreement | Maximum | Base Rate | Credit facility
Debt Disclosure [Line Items]
Credit facility, basis spread on variable rate				2.75%
Credit Agreement | Maximum | Eurodollar | Credit facility
Debt Disclosure [Line Items]
Credit facility, basis spread on variable rate				3.75%
Amended Credit Agreement
Debt Disclosure [Line Items]
Credit facility, maximum borrowing capacity	$ 200,000,000
Debt covenant, consolidated leverage ratio							4
Debt covenant, consolidated fixed charge coverage ratio							1.20
Amended Credit Agreement | Letter of Credit
Debt Disclosure [Line Items]
Line of credit outstanding amount				$ 9,400,000			$ 7,500,000
Amended Credit Agreement | Minimum
Debt Disclosure [Line Items]
Debt covenant, debt service coverage ratio				250.00%
Amended Credit Agreement | Minimum | Revolving Credit Facility
Debt Disclosure [Line Items]
Line of credit additional borrowing capacity	5,000,000
Amended Credit Agreement | Maximum | Revolving Credit Facility
Debt Disclosure [Line Items]
Line of credit additional borrowing capacity	$ 100,000,000
StoneMor Operating LLC
Debt Disclosure [Line Items]
Ownership percentage									100.00%
Subsequent Event | 7.875% notes, due 2021 | Senior Notes
Debt Disclosure [Line Items]
Debt premium percentage								7.875%
Subsequent Event | Amended Credit Agreement | Letter of Credit
Debt Disclosure [Line Items]
Credit facility, maximum borrowing capacity								$ 15,000,000
Scenario, Forecast | Subsequent Event | Credit Agreement | Minimum | Credit facility
Debt Disclosure [Line Items]
Debt covenant, consolidated leverage ratio					4.25	4
Scenario, Forecast | Subsequent Event | Credit Agreement | Maximum | Credit facility
Debt Disclosure [Line Items]
Debt covenant, consolidated leverage ratio						4.25

LONG-TERM DEBT - Redemption Pri

LONG-TERM DEBT - Redemption Prices Expressed as Percentages of Principal Amount (Details) - 7.875% senior notes, due 2021	3 Months Ended
	Mar. 31, 2018
Debt Instrument, Redemption, 2018
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	101.969%
Debt Instrument, Redemption, 2019 and thereafter
Debt Instrument, Redemption [Line Items]
Debt instrument, redemption price, percentage	100.00%

DEFERRED REVENUES AND COSTS - S

DEFERRED REVENUES AND COSTS - Schedule of Deferred Revenue and Other Costs (Detail) - USD ($)	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
Revenue from Contract with Customer [Abstract]
Deferred contract revenues	$ 820,233,000		$ 808,549,000
Deferred merchandise trust revenue	99,572,000		105,354,000
Deferred merchandise trust unrealized gains (losses)	(4,130,000)		(1,277,000)
Deferred revenues, net	915,675,000	$ 903,068,000	912,626,000
Deferred revenue	941,200,000		912,626,000
Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts	(25,525,000)		0
Deferred revenue, net	$ 915,675,000	$ 903,068,000	$ 912,626,000

DEFERRED REVENUES AND COSTS -_2

DEFERRED REVENUES AND COSTS - Schedule of Deferred Selling and Obtaining Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Movement In Deferred Selling And Obtaining Costs [Roll Forward]
Deferred selling and obtaining costs, beginning of period	$ 126,398
Cumulative effect of accounting change			$ (28,097)
Change in deferred selling and obtaining costs	1,866	$ 3,223
Deferred selling and obtaining costs, end of period	$ 109,707
Impact of Adoption of FASB ASC 606
Movement In Deferred Selling And Obtaining Costs [Roll Forward]
Cumulative effect of accounting change			$ (18,557)

DEFERRED REVENUES AND COSTS - A

DEFERRED REVENUES AND COSTS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenue from Contract with Customer [Abstract]
Deferred revenues, revenue recognized	$ 19,700
Change in deferred selling and obtaining costs	$ 1,866	$ 3,223

DEFERRED REVENUES AND COSTS - R

DEFERRED REVENUES AND COSTS - Revenue, Remaining Performance Obligation (Details) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-04-01	Mar. 31, 2018
Cemetery
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	55.00%
Funeral Home
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	80.00%
Average customer contract life	18 years
Minimum | Cemetery
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Average customer contract life	4 years
Maximum | Cemetery
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Average customer contract life	5 years

LONG-TERM INCENTIVE AND RETIR_2

LONG-TERM INCENTIVE AND RETIREMENT PLANS (Details)	Mar. 19, 2018shares
Phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units awarded (in shares)	236,234
Restricted units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units awarded (in shares)	14,556
Number of monthly vesting installments	24 months
Time-Based Vesting | Phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units awarded (in shares)	127,229
Performance-Based Vesting | Phantom units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of units awarded (in shares)	109,005

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) $ in Millions	Mar. 31, 2018USD ($)
Commitments and Contingencies [Line Items]
Deferred fix rent for lease	$ 6
Second Quarter 2014 Acquisition
Commitments and Contingencies [Line Items]
Aggregate fixed rent payment to landlord	$ 36

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Fixed Rent for Cemeteries (Detail) - 2014 Acquisitions	3 Months Ended
	Mar. 31, 2018USD ($)
Lease Years 1-5
Management Agreement Future Minimum Payments Due [Line Items]
Fixed rent for cemeteries, per lease year	$ 0
Lease Years 6-20
Management Agreement Future Minimum Payments Due [Line Items]
Fixed rent for cemeteries, per lease year	1,000,000
Lease Years 21-25
Management Agreement Future Minimum Payments Due [Line Items]
Fixed rent for cemeteries, per lease year	1,200,000
Lease Years 26- 35
Management Agreement Future Minimum Payments Due [Line Items]
Fixed rent for cemeteries, per lease year	1,500,000
Lease Years 36-60
Management Agreement Future Minimum Payments Due [Line Items]
Fixed rent for cemeteries, per lease year	$ 0

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets held-for-sale	$ 1.1
Senior Notes | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value	172.9	$ 173.3
Notes payable, carrying value	$ 173.2	173.1
Credit facility | Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt instrument maturity term	90 days
Previously Reported | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets held-for-sale	$ 2.2
Restatement Adjustments | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of assets held-for-sale	$ 0.2	$ 0.9

SUPPLEMENTAL CONDENSED CONSOL_5

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Balance Sheets (Detail) - USD ($)	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 10,412,000	$ 6,821,000	$ 6,821,000	$ 13,723,000	$ 12,570,000
Assets held for sale	1,102,000	1,016,000	1,016,000
Other current assets	100,655,000		105,149,000
Total current assets	112,169,000	106,864,000	112,986,000
Long-term accounts receivable	100,170,000	99,408,000	105,935,000
Cemetery and funeral home property and equipment	449,044,000		447,494,000
Merchandise trusts	508,686,000	515,456,000	515,456,000
Perpetual care trusts	336,247,000	339,928,000	339,928,000
Deferred selling and obtaining costs	109,707,000	107,841,000	126,398,000
Goodwill and intangible assets	87,655,000		88,106,000
Other assets	24,830,000		19,779,000
Investments in and amounts due from affiliates eliminated upon consolidation	0		0
Total assets	1,728,508,000	1,722,863,000	1,756,082,000
Liabilities and Partners' Capital
Current liabilities	61,835,000	47,135,000	45,806,000
Long-term debt, net of deferred financing costs	318,948,000	317,693,000	317,693,000
Deferred revenues, net	915,675,000	903,068,000	912,626,000
Perpetual care trust corpus	336,247,000	339,928,000	339,928,000
Other long-term liabilities	49,969,000		48,333,000
Due to affiliates	0		0
Total liabilities	1,682,674,000	1,659,264,000	1,664,386,000
Partners' capital	45,834,000	63,599,000	91,696,000
Total liabilities and partners' capital	1,728,508,000	$ 1,722,863,000	1,756,082,000
Eliminations
Current assets:
Cash and cash equivalents	0		0	0	0
Assets held for sale	0		0
Other current assets	0		0
Total current assets	0		0
Long-term accounts receivable	0		0
Cemetery and funeral home property and equipment	0		0
Merchandise trusts	0		0
Perpetual care trusts	0		0
Deferred selling and obtaining costs	0		0
Goodwill and intangible assets	0		0
Other assets	0		0
Investments in and amounts due from affiliates eliminated upon consolidation	(718,960,000)		(799,565,000)
Total assets	(718,960,000)		(799,565,000)
Liabilities and Partners' Capital
Current liabilities	0		0
Long-term debt, net of deferred financing costs	0		0
Deferred revenues, net	0		0
Perpetual care trust corpus	0		0
Other long-term liabilities	0		0
Due to affiliates	(742,961,000)		(749,123,000)
Total liabilities	(742,961,000)		(749,123,000)
Partners' capital	24,001,000		(50,442,000)
Total liabilities and partners' capital	(718,960,000)		(799,565,000)
Parent
Current assets:
Cash and cash equivalents	0		0	0	0
Assets held for sale	0		0
Other current assets	0		0
Total current assets	0		0
Long-term accounts receivable	0		0
Cemetery and funeral home property and equipment	0		0
Merchandise trusts	0		0
Perpetual care trusts	0		0
Deferred selling and obtaining costs	0		0
Goodwill and intangible assets	0		0
Other assets	0		0
Investments in and amounts due from affiliates eliminated upon consolidation	114,133,000		159,946,000
Total assets	114,133,000		159,946,000
Liabilities and Partners' Capital
Current liabilities	0		0
Long-term debt, net of deferred financing costs	68,299,000		68,250,000
Deferred revenues, net	0		0
Perpetual care trust corpus	0		0
Other long-term liabilities	0		0
Due to affiliates	0		0
Total liabilities	68,299,000		68,250,000
Partners' capital	45,834,000		91,696,000
Total liabilities and partners' capital	114,133,000		159,946,000
Subsidiary Issuer
Current assets:
Cash and cash equivalents	0		0	0	0
Assets held for sale	0		0
Other current assets	4,227,000		3,882,000
Total current assets	4,227,000		3,882,000
Long-term accounts receivable	2,947,000		2,179,000
Cemetery and funeral home property and equipment	688,000		738,000
Merchandise trusts	0		0
Perpetual care trusts	0		0
Deferred selling and obtaining costs	5,374,000		6,171,000
Goodwill and intangible assets	0		0
Other assets	0		0
Investments in and amounts due from affiliates eliminated upon consolidation	52,009,000		82,836,000
Total assets	65,245,000		95,806,000
Liabilities and Partners' Capital
Current liabilities	139,000		72,000
Long-term debt, net of deferred financing costs	104,923,000		104,848,000
Deferred revenues, net	32,146,000		33,469,000
Perpetual care trust corpus	0		0
Other long-term liabilities	0		0
Due to affiliates	0		0
Total liabilities	137,208,000		138,389,000
Partners' capital	(71,963,000)		(42,583,000)
Total liabilities and partners' capital	65,245,000		95,806,000
Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	8,802,000		4,216,000	10,531,000	9,145,000
Assets held for sale	1,102,000		1,016,000
Other current assets	78,500,000		83,901,000
Total current assets	88,404,000		89,133,000
Long-term accounts receivable	82,410,000		89,275,000
Cemetery and funeral home property and equipment	414,308,000		411,936,000
Merchandise trusts	0		0
Perpetual care trusts	0		0
Deferred selling and obtaining costs	86,341,000		98,639,000
Goodwill and intangible assets	26,184,000		26,347,000
Other assets	20,813,000		16,995,000
Investments in and amounts due from affiliates eliminated upon consolidation	552,818,000		556,783,000
Total assets	1,271,278,000		1,289,108,000
Liabilities and Partners' Capital
Current liabilities	60,087,000		44,380,000
Long-term debt, net of deferred financing costs	145,726,000		144,595,000
Deferred revenues, net	773,451,000		773,516,000
Perpetual care trust corpus	0		0
Other long-term liabilities	35,226,000		34,149,000
Due to affiliates	173,222,000		173,098,000
Total liabilities	1,187,712,000		1,169,738,000
Partners' capital	83,566,000		119,370,000
Total liabilities and partners' capital	1,271,278,000		1,289,108,000
Non-Guarantor Subsidiaries
Current assets:
Cash and cash equivalents	1,610,000		2,605,000	$ 3,192,000	$ 3,425,000
Assets held for sale	0		0
Other current assets	17,928,000		17,366,000
Total current assets	19,538,000		19,971,000
Long-term accounts receivable	14,813,000		14,481,000
Cemetery and funeral home property and equipment	34,048,000		34,820,000
Merchandise trusts	508,686,000		515,456,000
Perpetual care trusts	336,247,000		339,928,000
Deferred selling and obtaining costs	17,992,000		21,588,000
Goodwill and intangible assets	61,471,000		61,759,000
Other assets	4,017,000		2,784,000
Investments in and amounts due from affiliates eliminated upon consolidation	0		0
Total assets	996,812,000		1,010,787,000
Liabilities and Partners' Capital
Current liabilities	1,609,000		1,354,000
Long-term debt, net of deferred financing costs	0		0
Deferred revenues, net	110,078,000		105,641,000
Perpetual care trust corpus	336,247,000		339,928,000
Other long-term liabilities	14,743,000		14,184,000
Due to affiliates	569,739,000		576,025,000
Total liabilities	1,032,416,000		1,037,132,000
Partners' capital	(35,604,000)		(26,345,000)
Total liabilities and partners' capital	$ 996,812,000		$ 1,010,787,000

SUPPLEMENTAL CONDENSED CONSOL_6

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Condensed Financial Statements, Captions [Line Items]
Total revenues	$ 77,945	$ 82,946
Total costs and expenses	(85,971)	(83,995)
Other income (loss)	(5,205)
Net loss from equity investment in subsidiaries	0	0
Interest expense	(7,113)	(6,706)
Loss before income taxes	(20,344)	(7,755)
Income tax benefit (expense)	2,421	(806)
Net loss	(17,923)	(8,561)
Eliminations
Condensed Financial Statements, Captions [Line Items]
Total revenues	(2,329)	(2,683)
Total costs and expenses	2,329	2,683
Other income (loss)	0
Net loss from equity investment in subsidiaries	31,358	15,417
Interest expense	0	0
Loss before income taxes	31,358	15,417
Income tax benefit (expense)	0	0
Net loss	31,358	15,417
Parent
Condensed Financial Statements, Captions [Line Items]
Total revenues	0	0
Total costs and expenses	0	0
Other income (loss)	0
Net loss from equity investment in subsidiaries	(16,565)	(7,203)
Interest expense	(1,358)	(1,358)
Loss before income taxes	(17,923)	(8,561)
Income tax benefit (expense)	0	0
Net loss	(17,923)	(8,561)
Subsidiary Issuer
Condensed Financial Statements, Captions [Line Items]
Total revenues	1,625	2,045
Total costs and expenses	(3,310)	(3,404)
Other income (loss)	0
Net loss from equity investment in subsidiaries	(14,793)	(8,214)
Interest expense	(2,087)	(2,087)
Loss before income taxes	(18,565)	(11,660)
Income tax benefit (expense)	0	0
Net loss	(18,565)	(11,660)
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Total revenues	65,789	68,642
Total costs and expenses	(70,913)	(69,482)
Other income (loss)	(5,205)
Net loss from equity investment in subsidiaries	0	0
Interest expense	(3,416)	(3,036)
Loss before income taxes	(13,745)	(3,876)
Income tax benefit (expense)	2,421	(806)
Net loss	(11,324)	(4,682)
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Total revenues	12,860	14,942
Total costs and expenses	(14,077)	(13,792)
Other income (loss)	0
Net loss from equity investment in subsidiaries	0	0
Interest expense	(252)	(225)
Loss before income taxes	(1,469)	925
Income tax benefit (expense)	0	0
Net loss	$ (1,469)	$ 925

SUPPLEMENTAL CONDENSED CONSOL_7

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	$ 6,150	$ 12,351
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures	(5,202)	(1,496)
Net cash used in investing activities	(5,202)	(1,496)
Cash Flows From Financing Activities:
Cash distributions	0	(11,887)
Payments to affiliates	0	0
Net borrowings of debt	2,850	2,928
Other financing activities	(207)	(743)
Net cash provided by (used in) financing activities	2,643	(9,702)
Net increase in cash and cash equivalents	3,591	1,153
Cash and cash equivalents - Beginning of period	6,821	12,570
Cash and cash equivalents - End of period	10,412	13,723
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	(3,445)	(15,332)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures	0	0
Net cash used in investing activities	0	0
Cash Flows From Financing Activities:
Cash distributions		0
Payments to affiliates	3,445	15,332
Net borrowings of debt	0	0
Other financing activities	0	0
Net cash provided by (used in) financing activities	3,445	15,332
Net increase in cash and cash equivalents	0	0
Cash and cash equivalents - Beginning of period	0	0
Cash and cash equivalents - End of period	0	0
Parent
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	0	11,887
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures	0	0
Net cash used in investing activities	0	0
Cash Flows From Financing Activities:
Cash distributions		(11,887)
Payments to affiliates	0	0
Net borrowings of debt	0	0
Other financing activities	0	0
Net cash provided by (used in) financing activities	0	(11,887)
Net increase in cash and cash equivalents	0	0
Cash and cash equivalents - Beginning of period	0	0
Cash and cash equivalents - End of period	0	0
Subsidiary Issuer
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	145	11
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures	(145)	(11)
Net cash used in investing activities	(145)	(11)
Cash Flows From Financing Activities:
Cash distributions		0
Payments to affiliates	0	0
Net borrowings of debt	0	0
Other financing activities	0	0
Net cash provided by (used in) financing activities	0	0
Net increase in cash and cash equivalents	0	0
Cash and cash equivalents - Beginning of period	0	0
Cash and cash equivalents - End of period	0	0
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	10,340	15,826
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures	(4,952)	(1,293)
Net cash used in investing activities	(4,952)	(1,293)
Cash Flows From Financing Activities:
Cash distributions		0
Payments to affiliates	(3,445)	(15,332)
Net borrowings of debt	2,850	2,928
Other financing activities	(207)	(743)
Net cash provided by (used in) financing activities	(802)	(13,147)
Net increase in cash and cash equivalents	4,586	1,386
Cash and cash equivalents - Beginning of period	4,216	9,145
Cash and cash equivalents - End of period	8,802	10,531
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities	(890)	(41)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures	(105)	(192)
Net cash used in investing activities	(105)	(192)
Cash Flows From Financing Activities:
Cash distributions		0
Payments to affiliates	0	0
Net borrowings of debt	0	0
Other financing activities	0	0
Net cash provided by (used in) financing activities	0	0
Net increase in cash and cash equivalents	(995)	(233)
Cash and cash equivalents - Beginning of period	2,605	3,425
Cash and cash equivalents - End of period	$ 1,610	$ 3,192

SEGMENT INFORMATION (Detail)

SEGMENT INFORMATION (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)Segment	Mar. 31, 2017USD ($)	Jan. 01, 2018USD ($)	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | Segment	2
Revenues	$ 77,945	$ 82,946
Depreciation and amortization	(3,045)	(3,455)
Corporate overhead	(11,827)	(11,104)
Corporate depreciation and amortization	(258)	(388)
Other losses	(5,205)	0
Interest expense	(7,113)	(6,706)
Income tax benefit (expense)	2,421	(806)
Net loss	(17,923)	(8,561)
Capital expenditures	4,369	1,496
Total assets	1,728,508		$ 1,722,863	$ 1,756,082
Goodwill	24,862		$ 24,862	24,862
Cemetery
Segment Reporting Information [Line Items]
Revenues	62,243	65,527
Operating costs and expenses	(58,063)	(56,632)
Depreciation and amortization	(2,074)	(2,261)
Segment income	2,106	6,634
Goodwill	24,862			24,862
Funeral Home
Segment Reporting Information [Line Items]
Revenues	15,702	17,419
Operating costs and expenses	(13,036)	(12,804)
Depreciation and amortization	(713)	(806)
Segment income	1,953	3,809
Goodwill	0			0
Operating Segments
Segment Reporting Information [Line Items]
Segment income	4,059	10,443
Operating Segments | Cemetery
Segment Reporting Information [Line Items]
Capital expenditures	4,299	1,309
Total assets	1,570,180			1,594,091
Operating Segments | Funeral Home
Segment Reporting Information [Line Items]
Capital expenditures	44	47
Total assets	140,924			152,934
Corporate
Segment Reporting Information [Line Items]
Capital expenditures	26	$ 140
Total assets	$ 17,404			$ 9,057

SUPPLEMENTAL CONDENSED CONSOL_8

SUPPLEMENTAL CONDENSED CONSOLIDATED CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Supplemental Cash Flow Elements [Abstract]
Pre-need/at-need contract originations (sales on credit)	$ (35,987)	$ (26,911)
Cash receipts from sales on credit (post-origination)	32,319	25,627
Changes in Accounts receivable, net of allowance	(3,668)	(1,284)
Deferrals:
Cash receipts from customer deposits at origination, net of refunds	36,416	37,342
Withdrawals of realized income from merchandise trusts during the period	2,101	3,608
Pre-need/at-need contract originations (sales on credit)	35,987	26,911
Undistributed merchandise trust investment earnings, net	2,393	3,310
Recognition:
Merchandise trust investment income, net withdrawn as of end of period	(1,769)	(1,900)
Recognized maturities of customer contracts collected as of end of period	(45,900)	(46,179)
Recognized maturities of customer contracts uncollected as of end of period	(13,437)	(10,290)
Changes in Deferred revenues	$ 15,791	$ 12,802

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details)	Jun. 01, 2019	Feb. 04, 2019USD ($)	Jan. 31, 2019USD ($)Position	Oct. 12, 2018USD ($)shares	Oct. 08, 2018USD ($)	Jun. 12, 2018USD ($)	May 31, 2019	Apr. 30, 2019USD ($)	Mar. 31, 2019	Feb. 28, 2019	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)shares	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)	Dec. 31, 2020	Oct. 01, 2019	Sep. 01, 2019	Aug. 01, 2019	Jul. 01, 2019	Feb. 03, 2019USD ($)	Sep. 29, 2017USD ($)
Subsequent Event [Line Items]
Debt covenant, maximum add back of extraordinary, unusual or nonrecurring losses, charges or expenses																			$ 16,300,000	$ 17,000,000
Capital equipment financing basket allowed																				10,000,000				$ 10,000,000
Capital equipment financing general basket allowed, certain permitted debt																				10,000,000				10,000,000
Dispositions, general basket limitation																				10,000,000				10,000,000
Dispositions, general basket limitation, sale/leaseback transactions																				10,000,000				10,000,000
Investment limitations, non-guarantor subsidiaries																				1,000,000				1,000,000
Investment limitations, all other investments																				5,000,000				5,000,000
Limit on loans to officers or employees																				$ 500,000				$ 500,000
Amended Credit Agreement
Subsequent Event [Line Items]
Credit facility, maximum borrowing capacity																															$ 200,000,000
Debt covenant, consolidated leverage ratio																								4
Debt covenant, consolidated fixed charge coverage ratio																				1.20				1.20
Sixth Amendment To Credit Agreement
Subsequent Event [Line Items]
Debt covenant, maximum add back of extraordinary, unusual or nonrecurring losses, charges or expenses																					$ 13,600,000	$ 13,900,000
Eighth Amendment To Credit Agreement
Subsequent Event [Line Items]
Debt covenant, consolidated EBITDA, minimum																			$ 18,000,000
Subsequent Event
Subsequent Event [Line Items]
Maximum percentage of common units outstanding to be acquired		27.50%
Subsequent Event | Sixth Amendment To Credit Agreement
Subsequent Event [Line Items]
Disposition of assets, net cash proceeds estimated						$ 12,000,000
Credit facility, maximum borrowing capacity						$ 175,000,000
Debt covenant, consolidated leverage ratio						7.50
Debt covenant, consolidated secured net leverage ratio						3
Secured Leverage Borrowing Base, percentage of accounts receivable less than 120 days						80.00%
Secured Leverage Borrowing Base, percentage of book value, net of depreciation, of property, plant and equipment						40.00%
Debt covenant, add back non-cash deferred financing fees, maximum						$ 9,800,000
Debt covenant, remove add back fees unsuccessful acquisition efforts						3,000,000
Debt covenant, remove add back realized losses						53,000,000
Debt covenant, cash and cash equivalents subject to first priority lien, maximum						5,000,000
Amount available borrowing capacity under revolving credit facility						$ 25,000,000
Increase of basis spread on variable rate						0.05%
Debt covenant, consolidated fixed charge coverage ratio						1.20
Mandatory prepayments, percentage of net cash proceeds						100.00%
Capital equipment financing basket allowed						$ 5,000,000
Capital equipment financing general basket allowed, certain permitted debt						7,500,000
Deferred purchase price obligations payable allowed						$ 11,000,000
Consolidated leverage ratio required, proforma basis						3.75
Dispositions, general basket limitation						$ 5,000,000
Dispositions, general basket limitation, sale/leaseback transactions						3,000,000
Investment limitations, non-guarantor subsidiaries						500,000
Investment limitations, all other investments						2,500,000
Limit on loans to officers or employees						250,000
Debt origination fees						$ 900,000
Subsequent Event | Sixth Amendment To Credit Agreement | Scenario, Forecast
Subsequent Event [Line Items]
Debt covenant, consolidated secured net leverage ratio											4.50				5	5.50		5.75
Debt covenant, consolidated fixed charge coverage ratio												1.10				1							1		1.20
Dispositions, general basket limitation												$ 3,000,000		$ 12,000,000
Subsequent Event | Seventh Amendment To Credit Agreement
Subsequent Event [Line Items]
Debt covenant, consolidated secured net leverage ratio						6.25
Debt origination fees						$ 200,000
Debt prepaid amount						4,000,000
Subsequent Event | Eighth Amendment To Credit Agreement
Subsequent Event [Line Items]
Debt covenant, maximum add back of extraordinary, unusual or nonrecurring losses, charges or expenses		$ 17,000,000
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																$ 3,000,000	$ 2,500,000	$ 13,000,000
Debt covenant, mandatory prepayments as percentage of net cash proceeds		100.00%
Debt covenant, incurrence of certain indebtedness, minimum		$ 5,000,000
Subsequent Event | Eighth Amendment To Credit Agreement | Scenario, Forecast
Subsequent Event [Line Items]
Debt covenant, consolidated EBITDA, minimum											$ 9,250,000	$ 8,250,000	$ 8,000,000	$ 3,500,000	$ 1,000,000
Interim Strategic Executive | Subsequent Event
Subsequent Event [Line Items]
Monthly professional fees					$ 50,000
Former President and CEO | Subsequent Event
Subsequent Event [Line Items]
Expected payment in separation agreement				$ 340,751.40
Former President and CEO | Phantom units | Time-Based Vesting | Subsequent Event
Subsequent Event [Line Items]
Units vested (in shares) | shares				22,644
Former President and CEO | Phantom units | Performance-Based Vesting | Subsequent Event
Subsequent Event [Line Items]
Units vested (in shares) | shares				63,836
Axar | Bridge Financing | Subsequent Event
Subsequent Event [Line Items]
Credit facility, maximum borrowing capacity		35,000,000
Amount drawn down from bridge financing		$ 15,000,000
Long-term debt, interest rate		8.00%
Payments of lender fees		$ 700,000
Debt expected exit fees at termination		700,000
January 2019 Restructuring | Subsequent Event
Subsequent Event [Line Items]
Number of positions eliminated | Position			45
Restructuring expense																							$ 0
Minimum | January 2019 Restructuring | Subsequent Event
Subsequent Event [Line Items]
Expected cost in restructuring			$ 500,000
Maximum | January 2019 Restructuring | Subsequent Event
Subsequent Event [Line Items]
Expected cost in restructuring			$ 700,000
Tranche B Revolving Credit Facility | Subsequent Event | Eighth Amendment To Credit Agreement
Subsequent Event [Line Items]
Credit facility, maximum borrowing capacity		35,000,000
Debt covenant, minimum outstanding principal amount to receive fairness opinion		25,000,000
Current borrowing capacity		15,000,000
Long-term debt, discount		$ 700,000
Long-term debt, interest rate		8.00%
Debt expected exit fees at termination		$ 700,000
Tranche B Revolving Credit Facility | Subsequent Event | Eighth Amendment To Credit Agreement | Scenario, Forecast
Subsequent Event [Line Items]
Incremental borrowing amount, or integral multiple thereof								$ 5,000,000
Tranche A Revolving Credit Facility | Subsequent Event | Eighth Amendment To Credit Agreement
Subsequent Event [Line Items]
Debt expected exit fees at termination		800,000
Tranche A Revolving Credit Facility | Subsequent Event | Eighth Amendment To Credit Agreement | Scenario, Forecast
Subsequent Event [Line Items]
Debt instrument, ticking fees as percentage of outstanding and payable amount																													3.00%
Debt instrument, ticking fees as percentage of outstanding amount																										1.00%	1.00%	1.00%	2.00%
Debt instrument, ticking fees as percentage of payable amount																													1.00%
Letter of Credit | Subsequent Event | Amended Credit Agreement
Subsequent Event [Line Items]
Credit facility, maximum borrowing capacity						$ 15,000,000
Letter of Credit | Subsequent Event | Eighth Amendment To Credit Agreement
Subsequent Event [Line Items]
Credit facility, maximum borrowing capacity		$ 9,400,000																												$ 15,000,000
Eurodollar | Minimum | Subsequent Event | Sixth Amendment To Credit Agreement
Subsequent Event [Line Items]
Credit facility, basis spread on variable rate						2.25%
Eurodollar | Maximum | Subsequent Event | Sixth Amendment To Credit Agreement
Subsequent Event [Line Items]
Credit facility, basis spread on variable rate						4.25%
Eurodollar | Tranche A Revolving Credit Facility | Subsequent Event | Eighth Amendment To Credit Agreement | Scenario, Forecast
Subsequent Event [Line Items]
Credit facility, basis spread on variable rate	6.00%						5.75%	5.50%	4.75%	4.50%
Base Rate | Minimum | Subsequent Event | Sixth Amendment To Credit Agreement
Subsequent Event [Line Items]
Credit facility, basis spread on variable rate						1.25%
Base Rate | Maximum | Subsequent Event | Sixth Amendment To Credit Agreement
Subsequent Event [Line Items]
Credit facility, basis spread on variable rate						3.75%
Base Rate | Tranche A Revolving Credit Facility | Subsequent Event | Eighth Amendment To Credit Agreement | Scenario, Forecast
Subsequent Event [Line Items]
Credit facility, basis spread on variable rate	5.00%						4.75%	4.50%	3.75%	3.50%
Axar | Subsequent Event
Subsequent Event [Line Items]
Number of common units pursuant to certain cash-settled equity swaps | shares																1,449,289							1,449,289
Stonemor Partners L.P. | Axar | Subsequent Event
Subsequent Event [Line Items]
Ownership interest of Partnership's outstanding common units																							19.30%