StoneMor (STON) 10-Q 15 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 13, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2020
Entity Registrant Name	STONEMOR INC.
Entity Central Index Key	0001753886
Trading Symbol	STON
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		94,506,848
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity File Number	001-39172
Entity Tax Identification Number	80-0103152
Entity Address, Address Line One	3600 Horizon Boulevard
Entity Address, City or Town	Trevose
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19053
City Area Code	215
Local Phone Number	826-2800
Entity Interactive Data Current	Yes
Title of 12(b) Security	Common Stock, $0.01 par value per share
Security Exchange Name	NYSE
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 27,066	$ 34,867
Restricted cash	20,400	21,900
Accounts receivable, net of allowance	55,516	55,794
Prepaid expenses	6,649	4,778
Assets held for sale	77,850	23,858
Other current assets	13,593	17,142
Total current assets	201,074	158,339
Long-term accounts receivable, net of allowance	71,474	75,549
Cemetery property	303,628	320,605
Property and equipment, net of accumulated depreciation	93,472	103,400
Merchandise trusts, restricted, at fair value	437,638	517,192
Perpetual care trusts, restricted, at fair value	284,832	343,619
Deferred selling and obtaining costs	113,611	114,944
Deferred tax assets	87	81
Intangible assets	55,942	56,246
Other assets	26,661	29,393
Total assets	1,588,419	1,719,368
Current liabilities:
Accounts payable and accrued liabilities	49,941	55,134
Liabilities held for sale	52,437	20,668
Accrued interest	117	125
Current portion, long-term debt	2,139	374
Total current liabilities	104,634	76,301
Long-term debt, net of deferred financing costs	341,443	367,963
Deferred revenues	867,407	949,375
Deferred tax liabilities	35,847	34,613
Perpetual care trust corpus	284,832	343,619
Other long-term liabilities	47,368	49,987
Total liabilities	1,681,531	1,821,858
Commitments and contingencies
Owners' equity:
Common stock, par value $0.01 per share, 200,000,000 shares authorized, 94,477,102 and 94,447,356 shares issued and outstanding, respectively	944	944
Paid-in capital in excess of par value	(103,059)	(103,434)
Retained earnings	9,003
Total owners' equity	(93,112)	(102,490)
Total liabilities and owners' equity	$ 1,588,419	$ 1,719,368

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	94,477,102	94,447,356
Common stock, shares outstanding	94,477,102	94,447,356

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019
Revenues:
Revenues		$ 71,245	$ 71,469
Costs and Expenses:
Cost of goods sold		9,925	9,743
Cemetery expense		17,848	17,247
Selling expense		13,049	14,733
General and administrative expense		10,316	11,439
Corporate overhead		8,501	13,413
Depreciation and amortization		2,459	2,757
Total costs and expenses		72,756	80,832
Gain on sale of businesses		24,086
Operating income (loss)		22,575	(9,363)
Interest expense		(12,284)	(13,171)
Income (loss) from operations before income taxes		10,291	(22,534)
Income tax expense		(1,288)
Net income (loss)		$ 9,003	$ (22,534)
Net income (loss) per common share (basic)	[1]	$ 0.10	$ (0.59)
Net income (loss) per common share (diluted)	[1]	$ 0.10	$ (0.59)
Weighted average number of common shares outstanding - basic	[2]	94,472	38,031
Weighted average number of common shares outstanding - diluted	[2]	94,472	38,031
Cemetery
Revenues:
Revenues		$ 58,066	$ 57,910
Costs and Expenses:
Depreciation and amortization		1,704	1,962
Operating costs and expenses		51,138	53,162
Cemetery | Interments
Revenues:
Revenues		15,954	15,944
Cemetery | Merchandise
Revenues:
Revenues		15,166	16,541
Cemetery | Services
Revenues:
Revenues		15,560	15,967
Cemetery | Investment and other
Revenues:
Revenues		11,386	9,458
Funeral Home
Revenues:
Revenues		13,179	13,559
Costs and Expenses:
Depreciation and amortization		539	588
Operating costs and expenses		10,658	11,500
Funeral Home | Merchandise
Revenues:
Revenues		6,568	6,275
Costs and Expenses:
Operating costs and expenses		1,776	2,317
Funeral Home | Services
Revenues:
Revenues		6,611	7,284
Costs and Expenses:
Operating costs and expenses		5,397	5,553
Funeral Home | Investment and other
Costs and Expenses:
Operating costs and expenses		$ 3,485	$ 3,630
[1]	For the three months ended March 31, 2020, represents net income divided by weighted average number of common shares outstanding and for the three months ended March 31, 2019, represents net loss divided by weighted average number of common limited partner units outstanding.
[2]	For the three months ended March 31, 2020, represents weighted average number of common shares outstanding and for the three months ended March 31, 2019, represents weighted average number of common limited partner units outstanding.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF PREFERRED UNITS AND PARTNERS EARNINGS (DEFICIT) (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Beginning Balance	$ (102,490)
Common stock awards under incentive plans	375
Net income (loss)	9,003	$ (22,534)
Ending Balance	(93,112)
Beginning Balance		(6,578)
Common unit awards under incentive plans		277
Ending Balance		$ (28,835)
Outstanding Common Units
Beginning Balance (in units)		37,958,645
Common unit awards under incentive plans (in units)		301,826
Ending Balance (in units)		38,260,471
Common Limited Partners
Net income (loss)		$ (22,300)
Beginning Balance		(2,570)
Common unit awards under incentive plans		277
Ending Balance		(24,593)
General Partner
Net income (loss)		(234)
Beginning Balance		(4,008)
Ending Balance		$ (4,242)
Common Stock
Beginning Balance	$ 944
Beginning Balance (in shares)	94,447,356
Common stock awards under incentive plans (in shares)	29,746
Ending Balance	$ 944
Ending Balance (in shares)	94,477,102
Paid-in Capital in Excess of Par Value
Beginning Balance	$ (103,434)
Common stock awards under incentive plans	375
Ending Balance	(103,059)
Retained Earnings
Net income (loss)	9,003
Ending Balance	$ 9,003

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash Flows From Operating Activities:
Net income (loss)	$ 9,003	$ (22,534)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Cost of lots sold	1,296	1,522
Depreciation and amortization	2,459	2,757
Provision for bad debt	1,144	2,042
Non-cash compensation expense	375	277
Non-cash interest expense	5,260	4,429
Gain on sale of businesses	(24,086)
Changes in assets and liabilities:
Accounts receivable, net of allowance	(1,595)	(1,965)
Merchandise trust fund	(1,829)	(5,990)
Other assets	2,338	(4,382)
Deferred selling and obtaining costs	(1,178)	17
Deferred revenues	6,434	8,584
Deferred taxes, net	1,228
Payables and other liabilities	(6,087)	2,140
Net cash used in operating activities	(5,238)	(13,103)
Cash Flows From Investing Activities:
Cash paid for capital expenditures	(2,073)	(1,903)
Proceeds from divestitures	28,190
Net cash provided by (used in) investing activities	26,117	(1,903)
Cash Flows From Financing Activities:
Proceeds from borrowings	2,639	24,562
Repayments of debt	(32,181)	(253)
Principal payment on finance leases	(425)	(366)
Cost of financing activities	(213)	(2,636)
Net cash (used in) provided by financing activities	(30,180)	21,307
Net (decrease) increase in cash, cash equivalents and restricted cash	(9,301)	6,301
Cash, cash equivalents and restricted cash—Beginning of period	56,767	18,147
Cash, cash equivalents and restricted cash—End of period	47,466	24,448
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	7,015	2,842
Cash paid during the period for income taxes		41
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	848	932
Operating cash flows from finance leases	116	116
Financing cash flows from finance leases	425	366
Non-cash investing and financing activities:
Acquisition of assets by financing		$ 1,314
Net transfers within assets held for sale	80,822
Accrued paid-in-kind interest on Senior Secured Notes	$ 3,615

GENERAL

GENERAL	3 Months Ended
	Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
GENERAL	1. GENERAL Effective as of December 31, 2019, pursuant to that certain Merger and Reorganization Agreement (as amended, the “Merger Agreement”) by and among StoneMor GP LLC (“StoneMor GP”), a Delaware limited liability company and the general partner of StoneMor Partners L.P. (the “Partnership”), the Partnership, StoneMor GP Holdings LLC, a Delaware limited liability company and formerly 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”), GP converted from a Delaware limited liability company into a Delaware corporation named StoneMor Inc. (the “Company”) and Merger Sub was merged with and into the Partnership (the “Merger”). The Company is the successor registrant to the Partnership pursuant to Rule 405 under the Securities Act of 1933, as amended (the “Securities Act”) and Rule 12g-3 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). As used in this Quarterly Report on Form 10-Q (the “Quarterly Report”), unless the context otherwise requires, references to the terms the “Company,” “StoneMor,” “we,” “us,” and “our” refer to StoneMor Inc. and its consolidated subsidiaries for all periods from and after the Merger and to StoneMor Partners L.P. and its consolidated subsidiaries for all periods prior to the Merger. Nature of Operations The Company is a provider of funeral and cemetery products and services in the death care industry in the United States. As of March 31, 2020, the Company operated 319 cemeteries in 27 states and Puerto Rico, of which 289 were owned and 30 were operated under lease, management or operating agreements. The Company also owned and operated 88 funeral homes, including 41 located on the grounds of cemetery properties that the Company owned, in 17 states and Puerto Rico. The Company’s cemeteries provide cemetery property interment rights, such as burial lots, lawn and mausoleum crypts, and cremation niches. Cemetery merchandise is comprised of burial vaults, caskets, grave markers and memorials. Cemetery services include the installation of this merchandise and other service items. The Company sells these products and services both at the time of death, which is referred to as at-need, and prior to the time of death, which is referred to as pre-need. The Company’s funeral home services include family consultation, the removal and preparation of remains, insurance products and the use of funeral home facilities for visitation and memorial services. C-Corporation Conversion On December 31, 2019, pursuant to the terms of the Merger Agreement, the Company completed the following series of reorganization transactions (which the Company sometimes refer to collectively as the “C-Corporation Conversion”): • GP Holdings contributed its entire equity interest in the Partnership to StoneMor GP and, in exchange, ultimately received an aggregate of 5,099,969 shares of the Company’s common stock; • StoneMor GP contributed the common units in the Partnership it received from GP Holdings to StoneMor LP Holdings, LLC (“LP Sub”), a Delaware limited liability company and wholly-owned subsidiary of StoneMor GP; • Merger Sub merged with and into the Partnership, with the Partnership surviving as a Delaware limited partnership, and pursuant to which each outstanding Series A Convertible Preferred Unit (defined within) and Common Unit (defined within) (other than the common units held by LP Sub) was converted into the right to receive one share of the Company’s common stock; and • StoneMor GP converted from a Delaware limited liability company to a Delaware corporation called StoneMor Inc. As a result of the C-Corporation Conversion, the Company remains the general partner of the Partnership and LP Sub is the sole limited partner of the Partnership such that, directly or indirectly, the Company owns 100% of the interests in the Partnership. The C-Corporation Conversion represented a transaction between entities under common control and was accounted for similarly to pooling of interests in a business combination. The common stock of the Company issued to the holders of the common units and preferred units of the Partnership and to GP Holdings for its general partner interest in the Partnership was recognized by the Company at the carrying value of the equity interests in the Partnership. In addition, the Company became the successor and the Partnership the predecessor for the purposes of financial reporting. Basis of Presentation and Principles of Consolidation The accompanying condensed consolidated financial statements, which are unaudited, have been prepared in accordance with the requirements of the Quarterly Report on Form 10-Q and Generally Accepted Accounting Principles (“GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in Annual Reports on Form 10-K. In management’s opinion, all adjustments necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the periods disclosed have been made. The balance sheet at December 31, 2019 has been derived from the audited consolidated financial statement as of December 31, 2019, as presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019, which was filed with The unaudited condensed consolidated financial statements include the accounts of each of the Company’s 100% owned subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Company has a variable interest and is the primary beneficiary. The Company operates 30 cemeteries under long-term leases, operating agreements and management agreements. The operations of 16 of these managed cemeteries have been consolidated . The Company operates 14 cemeteries under long-term leases and other agreements that do not qualify as acquisitions for accounting purposes. As a result, the Company did not consolidate all of the existing assets and liabilities related to these cemeteries. The Company has consolidated the existing assets and liabilities of the merchandise and perpetual care trusts associated with these cemeteries as variable interest entities, since the Company 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 Company is the exclusive operator of these cemeteries and earns revenues related to sales of merchandise, services and interment rights and incurs expenses related to such sales, including the maintenance and upkeep of these cemeteries. Upon termination of these agreements, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the agreement period. The Company has also recognized the existing customer contract-related performance obligations that it assumed as part of these agreements. COVID-19 and Business Interruption The outbreak of COVID-19, which has reached pandemic proportions (“COVID-19 Pandemic”), poses a significant threat to the health and economic wellbeing of the Company’s employees, customers and vendors. The Company’s operations have been deemed essential by the state and local governments in which it operates, with the exception of Puerto Rico, and the Company is actively working with federal, state and local government officials to ensure that it continues to satisfy their requirements for offering the Company’s essential services. The operation of all of the Company’s facilities is critically dependent on the Company’s employees who staff these locations. To ensure the wellbeing of the Company’s employees and their families, the Company has provided every employee of the Company with detailed health and safety literature on COVID-19, such as the Centers for Disease Control and Prevention (the “CDC”)’s industry-specific guidelines for working with the deceased who were and may have been infected with COVID-19. In addition, the Company’s procurement and safety teams have updated and developed new safety-oriented guidelines to support daily field operations and continue to provide personal protection equipment to those employees whose positions necessitate them, and the Company has implemented work from home policies at the Company’s corporate office consistent with the CDC’s guidance to reduce the risks of exposure to COVID-19 while still supporting the families that we serve. The Company has not experienced any significant disruptions to its business as a result of the work from home policies in its corporate office. The Company’s marketing and sales team quickly responded to the sales challenges presented by the COVID-19 Pandemic by implementing virtual meeting options using a variety of web-based tools to ensure that the Company’s sales personnel can continue to connect with and meet the needs of the Company’s customers in a safe, effective and productive manner. Some of the Company’s locations are providing live video streaming of their funeral and burial services to customers or providing other alternatives that respect social distancing, so that family and friends can connect during their time of grief. Like most businesses world-wide, the COVID-19 Pandemic has impacted the Company financially. Over the last two weeks of the quarter, the Company saw its pre-need sales and at-need sales activity decline as Americans practiced social distancing and crowd size restrictions were put in place. In addition, the Company’s pre-need customers with installment contracts could default on their installment contracts due to lost work or other financial stresses arising from the COVID-19 Pandemic. While the Company expects its pre-need sales to be challenged during the COVID-19 Pandemic, the Company believes the implementation of its virtual meeting tools is one of several key steps to mitigate this disruption. In addition, the Company expects that throughout this disruption its cemeteries and funeral homes will remain open and available to serve its families in all the locations in which it operates to the extent permitted by local authorities, with the exception of Puerto Rico. The Company expects the COVID-19 Pandemic to continue to have an adverse effect on its results of operations and cash flows, however the Company cannot presently predict, with certainty, the scope and severity of that impact. Sources and Uses of Liquidity The Company’s primary sources of liquidity are cash generated from operations and proceeds from asset sales. The Company’s primary cash requirements, in addition to normal operating expenses, are for capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service. In general, as part of its operating strategy, the Company expects to fund: • working capital deficits through available cash, cash generated from operations, proceeds from asset sales and proceeds from equity offerings; • expansion capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service obligations through available cash, cash generated from operations or proceeds from 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 related (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 maintenance capital expenditures through available cash and cash flows from operating activities. While the Company relies heavily on its available cash and cash flows from operating activities to execute its operational strategy and meet its financial commitments and other short-term financial needs, the Company cannot be certain that sufficient capital will be generated through operations or be available to the Company to the extent required and on acceptable terms. The Company has experienced negative financial trends, including use of cash in operating activities, which, when considered in the aggregate, could raise substantial doubt about the Company’s ability to continue as a going concern. These negative financial trends include: • the Company has continued to generate negative cash flow from operating activities through March 31, 2020, due to an increased competitive environment and increases in professional fees and compliance costs; and • a decline in billings coupled with the increase in professional, compliance and consulting expenses that tightened the Company's liquidity position and increased reliance on long-term financial obligations. During 2019 and 2020, the Company 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: • sold an aggregate of 52,083,333 Preferred Units for an aggregate purchase price of $57.5 million and completed a private placement of $385.0 million of the Senior Secured Notes in June 2019. The net proceeds of both transactions were used to fully repay the then-outstanding senior notes due in June 2021 and retire the Company’s revolving credit facility that was due in May 2020; • manage recurring operating expenses, seek to limit non-recurring operating expenses and implement cost reduction initiatives to minimize the impact of the COVID-19 Pandemic on the Company; and • identify and complete sales of select assets to provide supplemental liquidity. See Note 18 Subsequent Events In addition, there is no certainty that the Company's actual operating performance and cash flows will not be substantially different from forecasted results and no certainty the Company will not need amendments to the Indenture in the future or that any such amendments will be available on terms acceptable to the Company or at all. Factors that could impact the significant assumptions used by the Company in assessing its ability to satisfy its financial covenants include the following: • operating performance not meeting reasonably expected forecasts, including the effects of the COVID-19 Pandemic on the Company’s operations; • failing to generate profitable sales; • investments in the Company'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 Company's markets; • the number of deaths in the Company's markets declining; and • an adverse change in the mix of funeral and cemetery revenues between burials and cremations. If the Company's planned, implemented and not yet implemented actions are not successful in generating sustainable cash savings for the Company, or the Company fails to improve its operating performance and cash flows or the Company is not able to comply with the covenants under the Indenture, the Company may be forced to limit its business activities, limit its ability to implement further modifications to its operations or limit the effectiveness of some actions that are included in its forecasts, amend its Indenture and/or seek other sources of capital, and the Company may be unable to continue as a going concern. Additionally, a failure to generate additional liquidity could negatively impact the Company's access to inventory or services that are important to the operation of the Company's business. Any of these events may have a material adverse effect on the Company's results of operations and financial condition, and limit the Company’s ability to continue as a going concern. Based on the Company's forecasted operating performance, planned actions to improve the Company’s profitability and cash flows, the execution of the Supplemental Indenture and the Axar Commitment (see Note 18 Subsequent Events Summary of Significant Accounting Policies Refer to Note 1 General Use of Estimates The preparation of the Company’s unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in its Annual Report. These estimates and assumptions may affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. As a result, actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents. Cash and Cash Equivalents was $27.1 million and $34.9 million as of March 31, 2020 and December 31, 2019, respectively. Restricted Cash Cash that is restricted from withdrawal or use under the terms of certain contractual agreements is recorded as restricted cash. Restricted cash was $20.4 million and $21.9 million as of March 31, 2020 and December 31, 2019, respectively, which primarily related to cash collateralization of the Company’s letters of credit and surety bonds, and at December 31, 2019 also included a $5.0 million refundable deposit received in connection with the sale of one of the Company’s properties. Revenue The Company'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-need and pre-need, which are classified on the unaudited condensed consolidated statements of operations as Interments, Merchandise and Services, (2) investment income, which includes income earned on assets maintained in perpetual care and merchandise trusts related to pre-need sales of cemetery and funeral home merchandise and services that are required to be maintained in the trust by state law and (3) interest earned on pre-need installment contracts. Investment income is presented within Investment and other for Cemetery revenue and Services for Funeral home revenue. 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. Investment income is earned on certain payments received from customers 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 Company 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 Company 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 Company 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 Company 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 Company 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 Company estimates the fair value of its refund obligation under such contracts on a quarterly basis and records such obligations within other long-term liabilities line item on its consolidated balance sheets. In accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers In addition, the Company maintains a 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 to the extent that the funds are refundable upon a customer’s exercise of any cancellation rights. Sales taxes assessed by governmental authorities 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. Nature of Goods and Services The following is a description of the principal activities within the Company’s two reportable segments from which the Company generates its revenue. Cemetery Operations The Company generates revenues in its Cemetery Operations segment principally 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., the substrate upon which a marker is placed), vault (i.e., a container installed in the burial lot in which the casket is placed), caskets, cremation niches and other cemetery related items and (3) service revenues, including opening and closing, 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. Products and services may be sold separately or in packages. For packages, the Company 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 Company estimates stand-alone selling prices using the best estimate of market value, using inputs such as average selling price and list price broken down by each geographic location. Additionally, the Company considers 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 Company only recognizes revenue once the property is constructed and the customer has obtained substantially all of the remaining benefits of the property. 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 Company). 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, the Company is 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 The Company generates revenues in its Funeral Home Operations segment principally from (1) sales of funeral home merchandise which includes caskets and other funeral related items and (2) service revenues, which includes services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and services of remembrance. The Funeral Home Operations segment also include revenues related to the sale of term and whole life insurance on an agency basis, in which the Company earns 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 Company 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. The revenue generated by the Company through its Funeral Home Operations segment is principally derived 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 Revenues Revenues from the sale of services and merchandise as well as any investment income from the merchandise trusts is deferred until such time that the services are performed or the merchandise is delivered. In addition, for amounts deferred on new contracts and investment income and unrealized gains on our merchandise trusts, deferred revenues include deferred revenues from pre-need sales that were entered into by entities prior to the Company’s acquisition of those entities or the assets of those entities. The Company provides for a profit margin for these deferred revenues to account for the projected future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. These revenues and their associated costs are recognized when the related merchandise is delivered or services are performed and are presented on a gross basis on the unaudited condensed consolidated statements of operations. Accounts Receivable, Net of Allowance The Company sells pre-need cemetery contracts whereby the customer enters into arrangements for future pre-need merchandise and services. These sales are usually made using interest-bearing installment contracts not to exceed 60 months. The interest income is recorded as revenue when the interest amount is considered realizable and collectible, which typically coincides with cash payment. Interest income is not recognized until payments are collected in accordance with the contract. At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income, unfulfilled performance obligations on cancellable contracts and any cash deposit paid. The Company recognizes an allowance for doubtful accounts by applying a cancellation rate to amounts included in accounts receivable, which is recorded as a reduction in accounts receivable and a corresponding offset to deferred revenues. The cancellation rate is based on a five year average rate by each specific location. Management evaluates customer receivables for impairment based upon historical experience, including the age of the receivables and customers’ payment histories. Leases The Company leases a variety of assets throughout its organization, such as office space, funeral homes, warehouses and equipment. The Company has both operating and finance leases. The Company’s operating leases primarily include office space, funeral homes and equipment. The Company’s finance leases primarily consist of vehicles and certain IT equipment. The Company determines whether an arrangement is or contains a lease at the inception of the arrangement based on the facts and circumstances in each contract. Leases with an initial term of 12 months or less are not recorded on the balance sheet, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. For lease agreements with an initial term in excess of 12 months, the Company records the lease liability and Right of Use (“ROU”) asset at commencement date based upon the present value of the sum of the remaining minimum rental payments, which exclude executory costs. Certain adjustments to the ROU asset may be required for items such as initial direct costs paid or incentives received. Certain leases provide the Company with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to 30 years. The exercise of lease renewal options is at the Company’s sole discretion, and the Company is only including the renewal option in the lease term when the Company can be reasonably certain that the Company will exercise the additional options. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Company evaluates the term of the lease, type of asset and its weighted average cost of capital to determine its incremental borrowing rate used to measure the ROU asset and lease liability . The Company calculates operating lease expense ratably over the lease term plus any reasonably assured renewal periods. The Company considers reasonably assured renewal options, fixed escalation provisions and residual value guarantees in its calculation. Leasehold improvements are amortized over the shorter of the lease term or asset life, which may include renewal periods where the renewal is reasonably assured, and are included in the determination of straight-line rent expense. The depreciable life of assets and leasehold improvements are generally limited by the expected lease term. The Company’s leases also typically have lease and non-lease components, which are generally accounted for separately and not included in the measurement of the ROU asset and lease liability. Stock-Based Compensation The Company has a long-term incentive p

DIVESTITURES

DIVESTITURES	3 Months Ended
	Mar. 31, 2020
Discontinued Operations And Disposal Groups [Abstract]
DIVESTITURES	2. DIVESTITURES On January 3, 2020, the Company sold substantially all of the assets of Oakmont Memorial Park, Oakmont Funeral Home, Redwood Chapel, Inspiration Chapel and Oakmont Crematory located in California pursuant to the terms of an asset sale agreement (the “Oakmont Agreement”) with Carriage Funeral Holdings, Inc. for an aggregate cash purchase price of $33.0 million (the “Oakmont Sale”). The divested assets consisted of one cemetery, one funeral home and certain related assets. The Oakmont Sale resulted in a gain of $24.4 million for the Company, which is included in the accompanying condensed consolidated statement of operations for the three months ended March 31, 2020. Net proceeds from the sale were used to redeem an aggregate $30.3 million principal amount of the Senior Secured Notes. In March 2020, the Company entered into an asset sale agreement for the sale of substantially all of the assets of the cemetery, funeral establishment and crematory commonly known as Olivet Memorial Park, Olivet Funeral and Cremation Services and Olivet Memorial Park & Crematory (the “Olivet Agreement”) with Cypress Lawn Cemetery Association for a net cash purchase price of $24.3 million, subject to certain adjustments (the “Olivet Sale”). Refer to Note 18 Subsequent Events In addition, in March 2020, the Company entered into an asset sale agreement (the “California Agreement”) with certain entities owned by John Yeatman and Guy Saxton to sell substantially all of the Company’s remaining California properties, consisting of five cemeteries, six funeral establishments and four crematories (the “Remaining California Assets”) for a cash purchase price of $7.1 million, subject to certain closing adjustments (the “Remaining California Sale” and together with the Olivet Sale, the “Total California Sale”). T The following table summarizes the assets and liabilities that have been classified as Assets held for sale on the Company’s unaudited condensed consolidated balance sheets: March 31, December 31, 2020 2019 Total California Other Total Oakmont Other Total Assets Current assets: Accounts receivable, net of allowance $ 1,576 $ — $ 1,576 $ 580 $ — $ 580 Prepaid expenses — — — 34 — 34 Other current assets 163 — 163 35 — 35 Total current assets held for sale 1,739 — 1,739 649 — 649 Long-term accounts receivable, net of allowance 5,102 — 5,102 3,194 — 3,194 Cemetery property 15,439 350 15,789 5,811 350 6,161 Property and equipment, net of accumulated depreciation 8,888 — 8,888 2,762 150 2,912 Merchandise trusts, restricted, at fair value 20,127 — 20,127 6,673 — 6,673 Perpetual care trusts, restricted, at fair value 21,917 — 21,917 2,470 — 2,470 Deferred selling and obtaining costs 2,361 — 2,361 1,388 — 1,388 Other assets 1,927 — 1,927 411 — 411 Total assets held for sale $ 77,500 $ 350 $ 77,850 $ 23,358 $ 500 $ 23,858 Liabilities Current liabilities: Accounts payable and accrued liabilities $ 234 $ — $ 234 $ 102 $ — $ 102 Current portion, long-term debt — — — 36 — 36 Other current liabilities — — — 5,000 — 5,000 Total current liabilities held for sale 234 — 234 5,138 — 5,138 Deferred revenues 28,841 — 28,841 12,856 — 12,856 Perpetual care trust corpus 21,917 — 21,917 2,470 — 2,470 Other long-term liabilities 1,445 — 1,445 204 — 204 Total liabilities held for sale 52,437 — 52,437 20,668 — 20,668 Net assets held for sale $ 25,063 $ 350 $ 25,413 $ 2,690 $ 500 $ 3,190

EXIT AND DISPOSAL ACTIVITIES

EXIT AND DISPOSAL ACTIVITIES	3 Months Ended
	Mar. 31, 2020
Exit And Disposal Activities [Abstract]
EXIT AND DISPOSAL ACTIVITIES	3. EXIT AND DISPOSAL ACTIVITIES In January 2019, the Company announced a profit improvement initiative as part of its ongoing organizational review. This profit improvement initiative was intended to further integrate, streamline and optimize the Company’s operations. As part of this profit improvement initiative, during 2019 the Company undertook certain cost reduction initiatives, which included a reduction of approximately 200 positions of its workforce within its field operations and corporate functions in its headquarters located in Trevose, Pennsylvania. The following table summarizes the activity in the severance liability recognized for this reduction in workforce in the accompanying consolidated balance sheets as of March 31, 2020, by reportable segment (in thousands): Cemetery Operations Funeral Home Operations Corporate Consolidated Balance at December 31, 2019 $ 86 $ — $ 64 $ 150 Accruals — — — — Cash payments (86 ) — (64 ) (150 ) Balance at March 31, 2020 $ — $ — $ — $ — The Company does not expect to incur any additional charges related to this reduction in workforce. Refer to Note 18 Subsequent Events

ACCOUNTS RECEIVABLE, NET OF ALL

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	3 Months Ended
	Mar. 31, 2020
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, 2020 December 31, 2019 Customer receivables $ 147,673 $ 153,530 Unearned finance income (15,345 ) (16,303 ) Allowance for doubtful accounts (5,338 ) (5,884 ) Accounts receivable, net of allowance 126,990 131,343 Less: Current portion, net of allowance 55,516 55,794 Long-term portion, net of allowance $ 71,474 $ 75,549 Activity in the allowance for doubtful accounts was as follows (in thousands): March 31, 2020 December 31, 2019 Balance, beginning of period $ 5,884 $ 4,941 Provision for doubtful accounts 1,144 7,559 Charge-offs, net (1,690 ) (6,616 ) Balance, end of period $ 5,338 $ 5,884 Management evaluates customer receivables for impairment based upon its historical experience, including the age of the receivables and the customers’ payment histories.

CEMETERY PROPERTY

CEMETERY PROPERTY	3 Months Ended
	Mar. 31, 2020
Property Plant And Equipment [Abstract]
CEMETERY PROPERTY	5 . CEMETERY PROPERTY Cemetery property consisted of the following at the dates indicated (in thousands): March 31, 2020 December 31, 2019 Cemetery land $ 235,568 $ 249,260 Mausoleum crypts and lawn crypts 68,060 71,345 Cemetery property $ 303,628 $ 320,605

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2020
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, 2020 December 31, 2019 Buildings and improvements $ 118,796 $ 125,382 Furniture and equipment 55,965 57,674 Funeral home land 11,285 14,185 Property and equipment, gross 186,046 197,241 Less: Accumulated depreciation (92,574 ) (93,841 ) Property and equipment, net of accumulated depreciation $ 93,472 $ 103,400 Depreciation expense was $2.2 million and $2.4 million for the three months ended March 31, 2020 and 2019 , respectively.

MERCHANDISE TRUSTS

MERCHANDISE TRUSTS	3 Months Ended
	Mar. 31, 2020
Investments Debt And Equity Securities [Abstract]
MERCHANDISE TRUSTS	7 . MERCHANDISE TRUSTS At March 31, 2020 and December 31, 2019, the Company’s merchandise trusts consisted of investments in debt and equity marketable securities and cash equivalents, both directly and through mutual and investment funds. All of these investments are carried at fair value. All of these investments are subject to the fair value hierarchy and considered either Level 1 or Level 2 assets pursuant to the three-level hierarchy described in Note 14 Fair Value of Financial Instruments The Company included $8.6 million and $9.7 million of investments held in trust as required by law by the West Virginia Funeral Directors Association at March 31, 2020 and December 31, 2019, respectively, in its merchandise trust assets. These trusts are recognized at their account value, which approximates fair value. A reconciliation of the Company’s merchandise trust activities for the three months ended March 31, 2020 and 2019 is presented below (in thousands): Three months ended March 31, 2020 2019 Balance—beginning of period $ 517,192 $ 488,248 Contributions 10,697 13,883 Distributions (14,029 ) (13,639 ) Interest and dividends 5,704 7,325 Capital gain distributions 68 99 Realized gains and losses, net 218 (281 ) Other than temporary impairment — (2,314 ) Taxes 118 4 Fees (3,022 ) (873 ) Unrealized change in fair value (59,181 ) 22,613 Total 457,765 515,065 Less: Assets held for sale (20,127 ) — Balance—end of period $ 437,638 $ 515,065 During the three months ended March 31, 2020 and 2019, purchases of available for sale securities were approximately $13.2 million and $21.3 million, respectively. During the three months ended March 31, 2020 and 2019, sales, maturities and paydowns of available for sale securities were approximately $11.1 million and $9.1 million, respectively. Cash flows from pre-need contracts are presented as operating cash flows in the Company’s unaudited condensed consolidated statements of cash flows. The cost and market value associated with the assets held in the merchandise trusts as of March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 120,171 $ — $ — $ 120,171 Fixed maturities: U.S. governmental securities 2 474 23 (82 ) 415 Corporate debt securities 2 6,293 4 (234 ) 6,063 Total fixed maturities 6,767 27 (316 ) 6,478 Mutual funds—debt securities 1 30,138 160 (2,464 ) 27,834 Mutual funds—equity securities 1 46,279 1,577 (25,236 ) 22,620 Other investment funds (1) 235,150 10,916 (15,626 ) 230,440 Equity securities 1 56,668 1,001 (20,331 ) 37,338 Other invested assets 2 4,387 — (94 ) 4,293 Total investments 499,560 13,681 (64,067 ) 449,174 West Virginia Trust Receivable 9,506 — (915 ) 8,591 Total $ 509,066 $ 13,681 $ (64,982 ) $ 457,765 Less: Assets held for sale (21,778 ) (425 ) 2,076 (20,127 ) Total $ 487,288 $ 13,256 $ (62,906 ) $ 437,638 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to six years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2020, there were $49.3 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 144,610 $ — $ — $ 144,610 Fixed maturities: U.S. governmental securities 2 456 6 (65 ) 397 Corporate debt securities 2 783 14 (133 ) 664 Total fixed maturities 1,239 20 (198 ) 1,061 Mutual funds—debt securities 1 67,801 1,857 (6 ) 69,652 Mutual funds—equity securities 1 46,609 1,744 — 48,353 Other investment funds (1) 213,024 6,366 (2,953 ) 216,437 Equity securities 1 24,386 1,327 (4 ) 25,709 Other invested assets 2 8,360 32 — 8,392 Total investments 506,029 11,346 (3,161 ) 514,214 West Virginia Trust Receivable 9,651 — — 9,651 Total $ 515,680 $ 11,346 $ (3,161 ) $ 523,865 Less: Assets held for sale (6,369 ) (304 ) — (6,673 ) Total $ 509,311 $ 11,042 $ (3,161 ) $ 517,192 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to six years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2019, there were $57.3 million in unfunded investment commitments to the private credit funds, which are callable at any time. The contractual maturities of debt securities as of March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 81 $ 208 $ 13 Corporate debt securities 87 3,970 2,007 — Total fixed maturities $ 199 $ 4,051 $ 2,215 $ 13 December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 78 $ 193 $ 13 Corporate debt securities 101 546 16 — Total fixed maturities $ 213 $ 624 $ 209 $ 13 Temporary Declines in Fair Value The Company 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 Company’s investments in debt and equity securities within the merchandise trusts as of March 31, 2020 and December 31, 2019 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 302 $ 82 $ 302 $ 82 Corporate debt securities 5,847 110 457 124 6,304 234 Total fixed maturities 5,847 110 759 206 6,606 316 Mutual funds—debt securities 19,756 2,064 — 400 19,756 2,464 Mutual funds—equity securities 18,857 23,880 — 1,356 18,857 25,236 Other investment funds 59,261 15,626 — — 59,261 15,626 Equity securities 24,853 20,331 — — 24,853 20,331 Other invested assets — — 905 94 905 94 Total $ 128,574 $ 62,011 $ 1,664 $ 2,056 $ 130,238 $ 64,067 Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 90 $ 1 $ 397 $ 64 $ 487 $ 65 Corporate debt securities 198 29 424 104 622 133 Total fixed maturities 288 30 821 168 1,109 198 Mutual funds—debt securities 241 6 — — 241 6 Mutual funds—equity securities — — — — — — Other investment funds 54,782 2,953 — — 54,782 2,953 Equity securities 3 4 — — 3 4 Other invested assets — — — — — — Total $ 55,314 $ 2,993 $ 821 $ 168 $ 56,135 $ 3,161 For all securities in an unrealized loss position, the Company evaluated the severity of the impairment and length of time that a security has been in a loss position and concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities. Other-Than-Temporary Impairment of Trust Assets The Company assesses its merchandise trust assets for other-than-temporary declines in fair value on a quarterly basis. During the three months ended March 31, 2020, the Company determined, based on its review, that there were no other than temporary impairments to the investment portfolio in the merchandise trusts . It is reasonably possible that continued declines could change the Company’s conclusion regarding whether or not merchandise trust assets are other-than-temporary impaired. During the three months ended March 31, 2019, resulting in an impairment of $2.3 million, with such impairment considered to be other-than-temporary due to credit indicators. Accordingly, the Company adjusted the cost basis of these assets to their current value and offset these changes against deferred merchandise trust revenue.

PERPETUAL CARE TRUSTS

PERPETUAL CARE TRUSTS	3 Months Ended
	Mar. 31, 2020
Investments Debt And Equity Securities [Abstract]
PERPETUAL CARE TRUSTS	8 . PERPETUAL CARE TRUSTS At March 31, 2020 and December 31, 2019, the Company’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 Fair Value of Financial Instruments A reconciliation of the Company’s perpetual care trust activities for the three months ended March 31, 2020 and 2019 is presented below (in thousands): Three months ended March 31, 2020 2019 Balance—beginning of period $ 343,619 $ 330,562 Contributions 1,952 1,983 Distributions (6,294 ) (4,403 ) Interest and dividends 6,624 5,148 Capital gain distributions 99 114 Realized gains and losses, net 163 977 Other than temporary impairment — (713 ) Taxes (37 ) 4 Fees (913 ) (704 ) Unrealized change in fair value (38,464 ) 11,857 Total 306,749 344,825 Less: Assets held for sale (21,917 ) — Balance—end of period $ 284,832 $ 344,825 During the three months ended March 31, 2020 and 2019, purchases of available for sale securities were approximately $5.4 million and $35.3 million, respectively. During the three months ended March 31, 2020 and 2019, sales, maturities and paydowns of available for sale securities were approximately $4.4 million and $31.9 million, respectively. Cash flows from perpetual care trust related contracts are presented as operating cash flows in Company’s unaudited condensed consolidated statements of cash flows. The cost and market value associated with the assets held in the perpetual care trusts as of March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 32,403 $ — $ — $ 32,403 Fixed maturities: U.S. governmental securities 2 1,072 90 (58 ) 1,104 Corporate debt securities 2 2,751 19 (177 ) 2,593 Total fixed maturities 3,823 109 (235 ) 3,697 Mutual funds—debt securities 1 17,631 58 (1,178 ) 16,511 Mutual funds—equity securities 1 16,964 605 (6,724 ) 10,845 Other investment funds (1) 230,401 12,474 (16,219 ) 226,656 Equity securities 1 35,467 51 (18,272 ) 17,246 Other invested assets 2 (609 ) — — (609 ) Total investments $ 336,080 $ 13,297 $ (42,628 ) $ 306,749 Less: Assets held for sale (24,002 ) (101 ) 2,186 (21,917 ) Total $ 312,078 $ 13,196 $ (40,442 ) $ 284,832 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2020 there were $56.4 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 50,358 $ — $ — $ 50,358 Fixed maturities: U.S. governmental securities 2 1,069 32 (52 ) 1,049 Corporate debt securities 2 2,020 22 (142 ) 1,900 Total fixed maturities 3,089 54 (194 ) 2,949 Mutual funds—debt securities 1 49,963 1,439 (38 ) 51,364 Mutual funds—equity securities 1 16,698 1,617 (66 ) 18,249 Other investment funds (1) 186,355 10,526 (5,472 ) 191,409 Equity securities 1 30,423 1,333 (12 ) 31,744 Other invested assets 2 16 — — 16 Total investments $ 336,902 $ 14,969 $ (5,782 ) $ 346,089 Less: Assets held for sale (2,416 ) (54 ) — (2,470 ) Total $ 334,486 $ 14,915 $ (5,782 ) $ 343,619 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2019 there were $62.4 million in unfunded investment commitments to the private credit funds, which are callable at any time. The contractual maturities of debt securities as of March 31, 2020 and December 31, 2019, were as follows (in thousands): March 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 85 $ 168 $ 780 $ 70 Corporate debt securities 214 2,018 362 — Total fixed maturities $ 299 $ 2,186 $ 1,142 $ 70 December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 60 $ 192 $ 684 $ 114 Corporate debt securities 294 1,522 84 - Total fixed maturities $ 354 $ 1,714 $ 768 $ 114 Temporary Declines in Fair Value The Company evaluates declines in fair value below cost of each individual asset held in the perpetual care trusts on a quarterly basis. An aging of unrealized losses on the Company’s investments in debt and equity securities within the perpetual care trusts as of March 31, 2020 and December 31, 2019 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 1,002 $ 58 $ 1,002 $ 58 Corporate debt securities 1,759 70 1,829 107 3,588 177 Total fixed maturities 1,759 70 2,831 165 4,590 235 Mutual funds—debt securities 12,800 1,016 19 162 12,819 1,178 Mutual funds—equity securities 7,476 6,517 7 207 7,483 6,724 Other investment funds 58,418 16,219 — — 58,418 16,219 Equity securities 17,006 18,259 5 13 17,011 18,272 Other invested assets — — 9 — 9 — Total $ 97,459 $ 42,081 $ 2,871 $ 547 $ 100,330 $ 42,628 Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 291 $ 4 $ 942 $ 48 $ 1,233 $ 52 Corporate debt securities 463 46 1,887 96 2,350 142 Total fixed maturities 754 50 2,829 144 3,583 194 Mutual funds—debt securities 2,856 38 — — 2,856 38 Mutual funds—equity securities 566 66 — — 566 66 Other investment funds 53,426 5,472 — — 53,426 5,472 Equity securities 121 12 — — 121 12 Total $ 57,723 $ 5,638 $ 2,829 $ 144 $ 60,552 $ 5,782 For all securities in an unrealized loss position, the Company evaluated the severity of the impairment and length of time that a security has been in a loss position and concluded the decline in fair value below the asset’s cost was temporary in nature. In addition, the Company is not aware of any circumstances that would prevent the future market value recovery for these securities. Other-Than-Temporary Impairment of Trust Assets The Company 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, 2020, Company determined, based on its review, that there were no other-than-temporary impairments to the investment portfolio in the perpetual care trusts. It is reasonably possible that continued declines could change the Company’s conclusion regarding whether or not perpetual care trust assets are other-than-temporary impaired. During the three months ended March 31, 2019, with an aggregate cost basis of approximately $29.2 million and an aggregate fair value of approximately $28.5 million, resulting in an impairment of $0.7 million, with such impairment considered to be other-than-temporary due to credit indicators. Accordingly, the Company adjusted the cost basis of these assets to their current value with the offset going against the liability for perpetual care trust corpus.

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
LONG-TERM DEBT	9 . LONG-TERM DEBT Total debt consisted of the following at the dates indicated (in thousands): March 31, 2020 December 31, 2019 9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024 $ 353,648 $ 380,619 Insurance and vehicle financing 2,282 574 Less deferred financing costs, net of accumulated amortization (12,348 ) (12,856 ) Total debt 343,582 368,337 Less current maturities (2,139 ) (374 ) Total long-term debt $ 341,443 $ 367,963 Senior Secured Notes On On December 31, 2019, the Company, the subsidiary guarantors party thereto, the Issuers and the Trustee entered into the First Supplemental Indenture (the “First Supplemental Indenture”) and on January 30, 2020, the Company, LP Sub, the Issuers and the Trustee entered into the Second Supplemental Indenture (the “Second Supplemental Indenture” and, collectively with the Original Indenture and the First Supplemental Indenture, the “Indenture”). Pursuant to the terms of the Indenture, the Initial Purchasers purchased Senior Secured Notes in the aggregate principal amount of $385.0 million in a private placement exempt from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”) pursuant to Section 4(a)(2) thereof. The gross proceeds from the sale of the Senior Secured Notes was $371.5 million, less advisor fees (including a placement agent fee of approximately $7.0 million), legal fees, mortgage costs and other closing expenses, as well as cash funds for collateralization of existing letters of credit and credit card needs under the former credit facility. The Issuers can elect to pay interest at either a fixed rate of 9.875% per annum in cash or, at their option through January 30, 2022, a fixed rate of 7.50% per annum in cash plus a fixed rate of 4.00% per annum payable in kind by increasing the principal amount of the Senior Secured Notes or by issuing additional Senior Secured Notes. The Senior Secured Notes will require cash interest payments at 9.875% for all interest periods after January 30, 2022. The Company has the right and expects to pay quarterly interest at a fixed rate of 7.50% per annum in cash plus a fixed rate of 4.00% per annum payable in kind through January 30, 2022 . The Senior Secured Notes are senior secured obligations of the Issuers. The Issuers’ joint and several obligations under the Senior Secured Notes and the Indenture are jointly and severally guaranteed (the “Note Guarantees”) by the Company and each subsidiary of the Company (other than the Issuers except at to each other’s obligations under the Senior Secured Notes) that the Company has caused or will cause to become a Guarantor pursuant to the terms of the Indenture. In addition, the Issuers, the Guarantors and the Collateral Agent entered into a Collateral Agreement (the “Collateral Agreement”). Pursuant to the Indenture and the Collateral Agreement, the Issuers’ obligations under the Indenture and the Senior Secured Notes and the Guarantors’ Note Guarantees are secured by a first priority lien and security interest (subject to permitted liens and security interests) in substantially all of the assets of the Issuers and the Guarantors (other than the Company), whether now owned or hereafter acquired, excluding certain assets which include, among others: (a) trust and other fiduciary accounts and amounts required to be deposited or held therein and (b) unless encumbered by a mortgage existing on the date of the Indenture, owned and leased real property that (i) may not be pledged as a matter of law or without governmental approvals, (ii) is not operated or intended to be operated as a cemetery, crematory or funeral home or (iii) is the subject of specified immaterial leases. The Issuers may redeem the Senior Secured Notes at their option, in whole or in part, at any time for a redemption price equal to the principal balance thereof, accrued and unpaid interest thereon and, if applicable, a premium (the “Applicable Premium”) calculated as follows: • If redeemed before June 27, 2021, the sum of 4% of the principal amount so redeemed plus the excess of (i) the interest that would have accrued on the principal amount of the redeemed Senior Secured Notes from the redemption date through June 27, 2021 assuming an interest rate of 11.500% per annum over (ii) the interest that would have accrued on the principal amount of the redeemed Senior Secured Notes from the redemption date through June 27, 2021 at an interest rate equal to the then-applicable rate on United States Treasury securities for the period most nearly equaling that time period plus 0.50%; • If redeemed on or after June 27, 2021 and before June 27, 2022, 4% of the principal amount so redeemed; • If redeemed on or after June 27, 2022 and before June 27, 2023, 2% of the principal amount so redeemed; and • If redeemed on or after June 27, 2023, no premium will be payable. The Issuers are obligated to redeem the Senior Secured Notes with the net cash proceeds of certain dispositions described in the Indenture, tax refunds, insurance or condemnation proceeds and certain other extraordinary receipts. The redemption price for such redemptions is the principal balance of the Senior Secured Notes being redeemed, all accrued and unpaid interest thereon plus, with respect to redemptions from asset dispositions with net proceeds in excess of $55.0 million, an Applicable Premium of 2% of the principal amount so redeemed. As of March 31, 2020, the Issuers redeemed approximately $32.2 million of the Senior Secured Notes with the net cash proceeds from dispositions. The Issuers are also obligated to use 75% of any Excess Cash Flow, less any amount paid in any voluntary redemption of the Senior Secured Notes during the applicable period or subsequent thereto and prior to the applicable redemption date, to redeem the Senior Secured Notes at a redemption price equal to the principal balance thereof and all accrued and unpaid interest thereon. All interest payable in connection with the redemption of any the Senior Secured Notes is payable in cash. The Indenture requires the Issuers and the Guarantors, as applicable, to comply with various affirmative covenants regarding, among other matters, delivery to the Trustee of financial statements and certain other information or reports filed with the SEC and the maintenance and investment of trust funds and trust accounts into which certain sales proceeds are required by law to be deposited. The Indenture includes financial covenants pursuant to which the Issuers will not permit: • the ratio of the sum of the Operating Cash Flow Amount plus Cash Interest Expense to Cash Interest Expense, or the Consolidated Interest Coverage Ratio, for the nine months ended March 31, 2020 and the twelve months ending as of each date from June 30, 2020 onwards, as set forth below, to be less than: March 31, 2020 0.40x June 30, 2020 0.75x September 30, 2020 1.00x December 31, 2020 1.15x March 31, 2021 1.25x June 30, 2021 1.30x September 30, 2021 1.35x December 31, 2021 1.45x March 31, 2022 and each quarter end thereafter 1.50x • the aggregate amount of Capital Expenditures for the prior four fiscal quarters as of the last day of any fiscal quarter beginning with the fiscal quarter ended September 30, 2019 to be more than $20.0 million; • the average daily balance of Unrestricted Cash and unrestricted Permitted Investments of the Company and its subsidiaries as of the end of any day for any 10-business day period to be less than $12.5 million during the quarter ended March 31, 2020 and any subsequent quarter through maturity; or • the ratio of the (a) the sum of Unrestricted Cash, accounts receivable and merchandise trust account balances to (b) the aggregate principal or face amount of Consolidated Funded Indebtedness, or Asset Coverage Test, for the applicable measurement period as of the last day of any fiscal quarter to be less than 1.60:1.00. The Indenture requires the Issuers and the Guarantors, as applicable, to comply with certain other covenants including, but not limited to, covenants that, subject to certain exceptions, limit the Issuers’ and the Guarantors’ ability to: (i) incur additional indebtedness; (ii) grant liens; (iii) engage in certain sale/leaseback, merger, consolidation or asset sale transactions; (iv) make certain investments; (v) pay dividends or make distributions; (vi) engage in affiliate transactions and (vii) amend its organizational documents. The Indenture provides for certain events of default, the occurrence and continuation of which could, subject to certain conditions, cause all amounts owing under the Senior Secured Notes to become due and payable, including but not limited to the following: • failure by the Issuers to pay any interest on any Senior Secured Note when it becomes due and payable that remains uncured for five business days; • failure by the Issuers to pay the principal on any of the Senior Secured Notes when it becomes due and payable, whether at the due date thereof, at a date fixed for redemption, by acceleration or otherwise; • failure by the Issuers to comply with the agreement and covenants relating to maintenance of its legal existence, providing notice of any default or event of default or use of proceeds from the sale of the Senior Secured Notes or any of the negative covenants in the Indenture; • failure by the Issuers to comply with any other agreement or covenant contained in the Indenture, the Collateral Agreement or any other Note Document that remains uncured for a period of 15 days after the earlier of written notice and request for cure from the Trustee or holders of at least 25% of the aggregate principal amount of the Senior Secured Notes; • the acceleration of or the failure to pay at final maturity indebtedness (other than the Senior Secured Notes) in a principal amount exceeding $5.0 million; • the occurrence of a Change in Control; • certain bankruptcy or insolvency proceedings involving an Issuer or any subsidiary; and • failure by the Company or any subsidiary to maintain one or more licenses, permits or similar approvals for the conduct of its business where the sum of the revenue associated therewith represents the lesser of (i) 15% of the Company and its subsidiaries’ consolidated revenue and (ii) $30.0 million, and such breach is not cured within 30 days. At the option of holders holding a majority of the outstanding principal amount of the Senior Secured Notes (and automatically upon any default for failure to pay principal of the Senior Secured Notes when due and payable or certain bankruptcy or insolvency proceedings involving an Issuer), the interest rate on the Senior Secured Notes will increase to 13.50% per annum, payable in cash. As of March 31, 2020, the Company was in compliance with the covenants of the Indenture. On April 1, 2020, the Issuers and the Trustee entered into the Third Supplemental Indenture to the Indenture (the “Supplemental Indenture”), pursuant to which certain financial covenants and the premium payable upon voluntary redemption of the Senior Secured Notes in the Indenture were amended. For further details, see Note 18 Subsequent Events Deferred Financing Costs For the three months ended March 31, 2020 and 2019, the Company recognized $0.7 million and $1.5 million, respectively, of amortization of deferred financing fees on its various debt facilities.

OWNERS' EQUITY

OWNERS' EQUITY	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
OWNERS’ EQUITY	10 . OWNERS’ EQUITY Capital Stock Effective as of the C-Corporation Conversion, the Company was authorized to issue two classes of capital stock: common stock, $0.01 par value per share (“Common Stock”) and preferred stock, $0.01 par value per share (“Preferred Stock”). At March 31, 2020, 94,477,102 shares of Common Stock were issued and outstanding and no shares of Preferred Stock were issued or outstanding. At March 31, 2020, there were 105,522,898 shares of Common Stock available for issuance, including 1,133,542 shares available for issuance as stock-based incentive compensation under the Company’s long-term incentive plan (the “Plan”), and 10,000,000 shares of Preferred Stock available for issuance. For further details on events affecting the Company’s capital stock subsequent to March 31, 2020, see Note 18 Subsequent Events . Stock-based Compensation The Plan permits the granting of awards covering a total of 8,500,000 common units of the Company. A “unit” under the Plan is defined as a common unit of the Company and such other securities as may be substituted or resubstituted for common units of the Company, including but not limited to shares of the Company’s common stock. The Plan is intended to promote the interests of the Company by providing to employees, consultants and directors of the Company incentive compensation awards to encourage superior performance and enhance the Company’s ability to attract and retain the services of individuals who are essential for its growth and profitability and to encourage them to devote their best efforts to advancing the Company’s business. For further details on changes to the Plan subsequent to March 31, 2020, see Note 18 Subsequent Events . Non-qualified Stock Options On December 18, 2019, the Compensation Committee approved the granting of options to employees of the Company, including certain members of senior management to purchase an aggregate of 5.5 million common shares at an exercise price of $1.20 per share. The option awards vest in three equal annual installments on each December 18 (or first business day thereafter) commencing on December 18, 2020, provided that the recipient remains employed by the Company. The Company measured the option awards at their grant-date fair value utilizing the Black-Scholes model and will recognize stock compensation expense on a straight-line basis over the weighted-average service period, which is expected to be three years. The option awards expire no later than 10 years from the date of grant. A rollforward of stock options as of March 31, 2020 is as follows: Number of Stock Options Weighted Average Grant Date Fair Value Weighted Average Exercise Price Total outstanding at December 31, 2019 5,500,000 $ 0.34 $ 1.20 Options granted — — — Options exercisable — — — Options exercised — — — Options forfeited (225,000 ) 0.34 1.20 Options expired — — — Total outstanding at March 31, 2020 5,275,000 $ 0.34 $ 1.20 For the three months ended March 31, 2020, non-cash stock compensation expense related to stock options was $0.2 million. As of March 31, 2020, total unrecognized compensation cost related to unvested stock options was $1.6 million Assumptions used in calculating the fair value of the stock options granted are summarized below: 2019 Options Granted Valuation assumptions: Expected dividend yield None Expected volatility 23.41 % Expected term (years) 6.0 Risk-free interest rate 1.78 % Weighted average: Exercise price per stock option $ 1.20 Market price per share $ 1.23 Weighted average fair value per stock option $ 0.34 Phantom Unit and Restricted Unit Awards A rollforward of phantom unit and restricted unit awards as of March 31, 2020 is as follows: Number of Phantom Unit and Restricted Unit Awards Weighted Average Grant Date Fair Value Total non-vested at December 31, 2019 559,218 $ 3.67 Units issued 18,518 1.08 Units vested (46,875 ) 3.88 Units forfeited — — Total non-vested at March 31, 2020 530,861 $ 3.56 For the three months ended March 31, 2020 and 2019, the Company recognized $0.2 million and $0.3 .

DEFERRED REVENUES AND COSTS

DEFERRED REVENUES AND COSTS	3 Months Ended
	Mar. 31, 2020
Revenue From Contract With Customer [Abstract]
DEFERRED REVENUES AND COSTS	11 . DEFERRED REVENUES AND COSTS The Company 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 Company recognizes deferred merchandise and service revenues as customer contract liabilities within long-term liabilities on its consolidated balance sheets. The Company recognizes deferred direct costs associated with pre-need cemetery merchandise and service revenues as deferred selling and obtaining costs within long-term assets on its consolidated balance sheets. The Company also defers the costs to obtain new pre-need cemetery and new prearranged funeral business as well as the investment earnings on the prearranged services and merchandise trusts. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in the customer contract liabilities. All other selling costs are expensed as incurred. Additionally, the Company has elected the practical expedient of not recognizing incremental costs to obtain a contract as incurred, as the associated amortization period is typically one year or less. Deferred revenues and related costs consisted of the following (in thousands): March 31, 2020 December 31, 2019 Deferred contract revenues $ 819,147 $ 837,190 Deferred merchandise trust revenue 97,910 104,304 Deferred merchandise trust unrealized gains (losses) (49,650 ) 7,881 Deferred revenues $ 867,407 $ 949,375 Deferred selling and obtaining costs $ 113,611 $ 114,944 For the three months ended March 31, 2020 and March 31, 2019, the Company recognized $19.9 million and $22.6 million The components of the customer contract liabilities, net in the Company’s consolidated balance sheets at March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 December 31, 2019 Customer contract liabilities, gross $ 889,868 $ 974,927 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (22,461 ) (25,552 ) Customer contract liabilities, net $ 867,407 $ 949,375 The Company expects to service approximately 55% of its deferred revenue in the first 4-5 years and approximately 80% of its deferred revenue within 18 years. The Company cannot estimate the period when it expects its remaining performance

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	12. COMMITMENTS AND CONTINGENCIES Legal The Partnership remains subject to state law derivative claims that certain of the Partnership’s officers and directors breached their fiduciary duty to the Partnership and its unitholders. The Company 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 we do not prevail in any such proceedings, we 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 Company, the amount of the potential losses cannot be reasonably estimated at this time. These actions are summarized below. • Bunim v. Miller, et al., No. 2:17-cv-519-ER, pending in the United States District Court for the Eastern District of Pennsylvania, and filed on February 6, 2017. The plaintiff in this case brought, derivatively on behalf of the Partnership, claims that the officers and directors of StoneMor GP 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 the Partnership’s 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, provided that either party may terminate the stay on 30 days’ notice. • Muth v. StoneMor G.P. LLC, et al., December Term, 2016, No. 1196 and Binder v. StoneMor G.P. LLC, et al., January Term, 2017, No. 4872, both pending in the Court of Common Pleas for Philadelphia County, Pennsylvania, and filed on December 20, 2016 and February 3, 2017, respectively. In these cases, the plaintiffs brought, derivatively on behalf of the Partnership, claims that the officers and directors of StoneMor GP aided and abetted in breaches of the 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 the Partnership’s 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 the Partnership’s general partner, and other compliance and governance changes. These cases have been consolidated and stayed, by the agreement of the parties, pending final resolution of the motion to dismiss filed in a separate case, which has now been dismissed. In February 2020, the court dismissed these cases for failure to prosecute. The plaintiffs have until the termination of the judicial emergency orders entered by the Pennsylvania Supreme Court and Philadelphia Court of Common Pleas, suspending certain court deadlines, to petition the court to restore the cases. The Company is party to other legal proceedings in the ordinary course of its business, but does not expect the outcome of any proceedings, individually or in the aggregate, to have a material adverse effect on its financial position, results of operations or cash flows. The Company 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 Company against all contingencies, Management believes that the insurance protection is reasonable in view of the nature and scope of the Company’s operations. Other In connection with the Company’s 2014 lease and management agreements with the Archdiocese of Philadelphia, it has committed to pay aggregate fixed rent of $36.0 million in the following amounts: Lease Years 1-5 (May 28, 2014-May 31, 2019) None Lease Years 6-20 (June 1, 2019-May 31, 2034) $1,000,000 per Lease Year Lease Years 21-25 (June 1, 2034-May 31, 2039) $1,200,000 per Lease Year Lease Years 26-35 (June 1, 2039-May 31, 2049) $1,500,000 per Lease Year Lease Years 36-60 (June 1, 2049-May 31, 2074) None The fixed rent for lease years six through 11, an aggregate of $6.0 million, is deferred. If prior to May 31, 2025, the Archdiocese terminates the agreements in accordance with their terms during lease year 11 or the Company terminates the agreements as a result of a default by the Archdiocese, the Company 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, 2025.

LEASES

LEASES	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
LEASES	13 . LEASES The Company leases a variety of assets throughout its organization, such as office space, funeral homes, warehouses and equipment. In addition the Company has a sale-leaseback related to one of its warehouses. Leases with an initial term of 12 months or less are not recorded on the Company’s consolidated balance sheets, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. For lease agreements with an initial term of more than 12 months, the Company measures the lease liability at the present value of the sum of the remaining minimum rental payments, which exclude executory costs Certain leases provide the Company with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to years Certain of the Company’s leases have variable payments with annual escalations based on the proportion by which the consumer price index (“CPI”) for all urban consumers increased over the CPI index for the prior comparative year. The Company has the following balances recorded on its consolidated balance sheets related to leases: March 31, 2020 December 31, 2019 Operating $ 8,793 $ 10,570 Finance 5,095 5,685 Total ROU assets (1) $ 13,888 $ 16,255 Liabilities: Current Operating $ 1,825 $ 2,022 Finance 1,200 1,200 Long-term Operating 9,833 11,495 Finance 3,927 4,302 Total lease liabilities (2) $ 16,785 $ 19,019 (1) (2) The Company’s current lease liabilities and long-term are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively, in its consolidated balance sheets. As most of the Company Company Company . The weighted average borrowing rates for operating and finance leases were 9.9% and 8.5%, respectively, as of . The components of lease expense were as follows: Three months ended March 31, 2020 2019 Lease cost Classification Operating lease costs (1) General and administrative expense $ 801 $ 920 Finance lease costs Amortization of leased assets Depreciation and Amortization 329 320 Interest on lease liabilities Interest expense 116 116 Variable lease costs General and administrative expense — — Short-term lease costs (2) General and administrative expense — — Net lease costs $ 1,246 $ 1,356 (1) The Company includes its variable lease costs under operating lease costs as these variable lease costs are immaterial. (2) The Company does not have any short-term leases with lease terms greater than one month. Maturities of the Company’s lease labilities as of March 31, 2020 were as follows: Year ending December 31, Operating Finance 2020 $ 2,207 $ 1,267 2021 2,512 1,838 2022 2,178 2,027 2023 1,900 708 2024 1,768 105 Thereafter 5,854 — Total $ 16,419 $ 5,945 Less: Interest (4,762 ) (817 ) Present value of lease liabilities $ 11,657 $ 5,128 Maturities of the Company’s lease labilities as of December 31, 2019 were as follows: Year ending December 31, Operating Finance 2019 $ 3,283 $ 1,759 2020 2,783 1,838 2021 2,455 2,026 2022 2,190 708 2023 2,046 106 Thereafter 6,348 — Total $ 19,105 $ 6,437 Less: Interest (5,588 ) (935 ) Present value of lease liabilities $ 13,517 $ 5,502 Operating and finance lease payments include $2.5 million related to options to extend lease terms that are reasonably certain of being exercised and $2.0 million related to residual value guarantees. The weighted average remaining lease term for operating and finance leases was 7.0 years and 2.6 years, respectively, as of March 31, 2020 As of March 31, 2020, the Company had one additional operating lease that had not yet commenced, which was valued at $0.1 million, but did not have any lease transactions with its related parties. In addition, as of March 31, 2020, the Company has not entered into any new sale-leaseback arrangements.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	14 . FAIR VALUE OF FINANCIAL INSTRUMENTS Management has established a hierarchy to classify the inputs used to measure the Company’s financial instruments at fair value, pursuant to which the Company is required 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 Company’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 based on 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 carrying value of the Company’s current assets and current liabilities on its consolidated balance sheets approximated or equaled their estimated fair values due to their short-term nature or imputed interest rates. Recurring Fair Value Measurement At March 31, 2020 and December 31, 2019, the two financial instruments measured by the Company at fair value on a recurring basis were its merchandise and perpetual care trusts, which consist of investments in debt and equity marketable securities and cash equivalents that are carried at fair value and are classified as either Level 1 or Level 2 (see Note 7 Merchandise Trusts Perpetual Care Trusts Where quoted prices are available in an active market, securities are classified as Level 1 investments pursuant to the fair value measurement hierarchy. Where quoted market prices are not available for the specific security, fair values are estimated by using either quoted prices of securities with similar characteristics or an income approach fair value model with observable inputs that include a combination of interest rates, yield curves, credit risks, prepayment speeds, rating, and tax-exempt status. These securities are classified as Level 2 investments pursuant to the fair value measurements hierarchy. Certain investments in the merchandise and perpetual care trusts are excluded from the fair value leveling hierarchy in accordance with GAAP. These funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. Non-Recurring Fair Value Measurement The Company may be required to measure certain assets and liabilities at fair value, such as its indefinite-lived assets and long-lived assets, on a nonrecurring basis in accordance with GAAP from time to time. These adjustments to fair value usually result from impairment charges. Other Financial Instruments The Company’s other financial instruments at March 31, 2020 and December 31, 2019 consisted of its Senior Secured Notes (see Note 9 Long-Term Debt

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	3 Months Ended
	Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	1 5 . SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION The Company’s Senior Secured Notes are guaranteed by the Company’s 100% owned subsidiaries, other than the co-issuers (except as to each other’s obligations thereunder), as described in Note 9 Long-Term Debt In accordance with the disclosures made in Note 1 General , StoneMor Inc. is the “Parent” for ” for The financial information presented below reflects the Company’s standalone accounts, the standalone accounts of the co-issuers, the combined accounts of the guarantor subsidiaries, the combined accounts of the non-guarantor subsidiaries, the consolidating adjustments and eliminations and the Company’s consolidated accounts as of March 31, 2020 and December 31, 2019 and for the three months ended March 31, 2020 and 2019. For the purpose of the following financial information, the Company’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): UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEETS March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 25,621 $ 1,445 $ — $ 27,066 Restricted cash — — — 20,400 — — 20,400 Assets held for sale — — — 77,850 — — 77,850 Other current assets — — 3,565 60,619 11,574 — 75,758 Total current assets — — 3,565 184,490 13,019 — 201,074 Long-term accounts receivable — — 2,345 59,074 10,055 — 71,474 Cemetery and funeral home property and equipment — — 531 364,534 32,035 — 397,100 Merchandise trusts — — — — 437,638 — 437,638 Perpetual care trusts — — — — 284,832 — 284,832 Deferred selling and obtaining costs — — 5,704 89,682 18,225 — 113,611 Intangible assets — — — 98 55,844 — 55,942 Other assets — — — 24,141 2,607 — 26,748 Investments in and amounts due from affiliates eliminated upon consolidation — 279,834 — 576,588 — (856,422 ) — Total assets $ — $ 279,834 $ 12,145 $ 1,298,607 $ 854,255 $ (856,422 ) $ 1,588,419 Liabilities and Owners' Equity Current liabilities — — 180 102,968 1,486 — 104,634 Long-term debt, net of deferred financing costs — 279,834 61,470 139 — — 341,443 Deferred revenues — — 31,431 727,227 108,749 — 867,407 Perpetual care trust corpus — — — — 284,832 — 284,832 Other long-term liabilities — — — 66,670 16,545 — 83,215 Investments in and amounts due to affiliates eliminated upon consolidation 93,112 93,112 177,069 341,304 494,246 (1,198,843 ) — Total liabilities 93,112 372,946 270,150 1,238,308 905,858 (1,198,843 ) 1,681,531 Owners' equity (93,112 ) (93,112 ) (258,005 ) 60,299 (51,603 ) 342,421 (93,112 ) Total liabilities and owners' equity $ — $ 279,834 $ 12,145 $ 1,298,607 $ 854,255 $ (856,422 ) $ 1,588,419 UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEETS (Continued) December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 33,553 $ 1,314 $ — $ 34,867 Restricted cash — — — 21,900 — — 21,900 Assets held for sale — — — 23,858 — — 23,858 Other current assets — — 3,497 62,686 11,531 — 77,714 Total current assets — — 3,497 141,997 12,845 — 158,339 Long-term accounts receivable — — 2,557 63,124 9,868 — 75,549 Cemetery and funeral home property and equipment — — 609 391,626 31,770 — 424,005 Merchandise trusts — — — — 517,192 — 517,192 Perpetual care trusts — — — — 343,619 — 343,619 Deferred selling and obtaining costs — — 5,654 91,243 18,047 — 114,944 Intangible assets — — — 136 56,110 — 56,246 Other assets — — — 26,907 2,567 — 29,474 Investments in and amounts due from affiliates eliminated upon consolidation — 301,531 — 648,359 — (949,890 ) — Total assets $ — $ 301,531 $ 12,317 $ 1,363,392 $ 992,018 $ (949,890 ) $ 1,719,368 Liabilities and Owners' Equity Current liabilities $ — $ — $ 161 $ 74,674 $ 1,466 $ — $ 76,301 Long-term debt, net of deferred financing costs — 301,531 66,239 193 — — 367,963 Deferred revenues — — 33,349 802,528 113,498 — 949,375 Perpetual care trust corpus — — — — 343,619 — 343,619 Liabilities held for sale, net of current portion Other long-term liabilities — — — 68,227 16,373 — 84,600 Investments in and amounts due to affiliates eliminated upon consolidation 102,490 102,490 183,611 367,770 567,666 (1,324,027 ) — Total liabilities 102,490 404,021 283,360 1,313,392 1,042,622 (1,324,027 ) 1,821,858 Owners' equity (102,490 ) (102,490 ) (271,043 ) 50,000 (50,604 ) 374,137 (102,490 ) Total liabilities and owners' equity $ — $ 301,531 $ 12,317 $ 1,363,392 $ 992,018 $ (949,890 ) $ 1,719,368 UNAUDITED CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Three Months Ended March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 1,194 $ 59,698 $ 13,069 $ (2,716 ) $ 71,245 Total costs and expenses — — (3,169 ) (58,984 ) (13,319 ) 2,716 (72,756 ) Gain on sale of businesses — — — 24,086 — — 24,086 Net income from equity investment in subsidiaries 9,003 17,701 12,585 — — (39,289 ) — Interest expense — (8,698 ) (1,911 ) (1,382 ) (293 ) — (12,284 ) Income (loss) from operations before income taxes 9,003 9,003 8,699 23,418 (543 ) (39,289 ) 10,291 Income tax expense — — — (1,288 ) — — (1,288 ) Net income (loss) $ 9,003 $ 9,003 $ 8,699 $ 22,130 $ (543 ) $ (39,289 ) $ 9,003 Three Months Ended March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ 1,564 $ 59,752 $ 11,132 $ (979 ) $ 71,469 Total costs and expenses — (4,520 ) (65,935 ) (11,356 ) 979 (80,832 ) Net loss from equity investment in subsidiaries (21,176 ) (18,925 ) — — 40,101 — Interest expense (1,358 ) (2,087 ) (9,456 ) (270 ) — (13,171 ) Income (loss) from operations before income taxes (22,534 ) (23,968 ) (15,639 ) (494 ) 40,101 (22,534 ) Income tax expense — — — — — — Net income (loss) $ (22,534 ) $ (23,968 ) $ (15,639 ) $ (494 ) $ 40,101 $ (22,534 ) UNAUDITED CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Three Months Ended March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash used in (provided by) operating activities $ — $ — $ 12 $ 4,465 $ 893 $ (10,608 ) $ (5,238 ) Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — — — 26,796 (679 ) — 26,117 Payments to affiliates — — — — — — — Net cash provided by investing activities — — — 26,796 (679 ) — 26,117 Cash Flows From Financing Activities: Cash distributions — — — — — — — Payments from affiliates — — — (10,608 ) — 10,608 — Net borrowings and repayments of debt — — (12 ) (29,872 ) (83 ) — (29,967 ) Other financing activities — — — (213 ) — — (213 ) Net cash used in financing activities — — (12 ) (40,693 ) (83 ) 10,608 (30,180 ) Net (decrease) increase in cash and cash equivalents and restricted cash — — — (9,432 ) 131 — (9,301 ) Cash and cash equivalents and restricted cash—Beginning of period — — — 55,453 1,314 — 56,767 Cash and cash equivalents and restricted cash—End of period $ — $ — $ — $ 46,021 $ 1,445 $ — $ 47,466 Three Months Ended March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash used in (provided by) operating activities $ — $ 119 $ (9,509 ) $ (268 ) $ (3,445 ) $ (13,103 ) Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — (106 ) (1,717 ) (80 ) — (1,903 ) Net cash used investing activities — (106 ) (1,717 ) (80 ) — (1,903 ) Cash Flows From Financing Activities: Cash distributions — — — — — — Payments to affiliates — — (3,445 ) — 3,445 — Net borrowings and repayments of debt — (13 ) 24,030 (74 ) — 23,943 Other financing activities — — (2,636 ) — — (2,636 ) Net cash (used in) provided by financing activities — (13 ) 17,949 (74 ) 3,445 21,307 Net increase (decrease) in cash and cash equivalents and restricted cash — — 6,723 (422 ) — 6,301 Cash and cash equivalents and restricted cash —Beginning of period — — 16,298 1,849 — 18,147 Cash and cash equivalents and restricted cash —End of period $ — $ — $ 23,021 $ 1,427 $ — $ 24,448

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
SEGMENT INFORMATION	1 6 . SEGMENT INFORMATION Management operates the Company in two reportable operating segments: Cemetery Operations and Funeral Home Operations. These operating segments reflect the way the Company manages its operations and makes business decisions. Management evaluates the performance of these operating segments based on interments performed, interment rights sold, pre-need cemetery and at-need cemetery contracts written, revenue and segment profit (loss). As a percentage of revenue and assets, the Company’s major operations consist of its cemetery operations. The following tables present financial information with respect to the Company’s segments (in thousands). Corporate costs represent those not directly associated with an operating segment, such as corporate overhead, interest expense and income taxes. Corporate assets primarily consist of cash and cash equivalents and restricted cash. Three Months Ended March 31, 2020 2019 STATEMENT OF OPERATIONS DATA: Cemetery Operations: Revenues $ 58,066 $ 57,910 Operating costs and expenses (51,138 ) (53,162 ) Depreciation and amortization (1,704 ) (1,962 ) Segment operating profit $ 5,224 $ 2,786 Funeral Home Operations: Revenues $ 13,179 $ 13,559 Operating costs and expenses (10,658 ) (11,500 ) Depreciation and amortization (539 ) (588 ) Segment operating profit $ 1,982 $ 1,471 Reconciliation of segment operating profit to net income (loss): Cemetery Operations $ 5,224 $ 2,786 Funeral Home Operations 1,982 1,471 Total segment profit 7,206 4,257 Corporate overhead (8,501 ) (13,413 ) Corporate depreciation and amortization (216 ) (207 ) Gain on sale of businesses 24,086 — Interest expense (12,284 ) (13,171 ) Income tax expense (1,288 ) — Net income (loss) $ 9,003 $ (22,534 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 1,188 $ 890 Funeral Home Operations 10 976 Corporate 875 37 Total capital expenditures $ 2,073 $ 1,903 March 31, 2020 December 31, 2019 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,394,901 $ 1,504,463 Funeral Home Operations 136,726 148,310 Corporate 56,792 66,595 Total assets $ 1,588,419 $ 1,719,368 Assets held for sale: Cemetery Operations $ 65,360 $ 20,819 Funeral Home Operations 12,490 3,039 Total assets held for sale $ 77,850 $ 23,858 Disposed assets: Cemetery Operations $ 20,445 $ — Funeral Home Operations 3,032 110 Total disposed assets $ 23,477 $ 110

SUPPLEMENTAL CONSOLIDATED CASH

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	3 Months Ended
	Mar. 31, 2020
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	17. SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION The tables presented below provide supplemental information to the unaudited condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Company’s unaudited condensed consolidated statements of cash flows (in thousands): Three months ended March 31, 2020 2019 Accounts Receivable Pre-need/at-need contract originations (sales on credit) $ (25,457 ) $ (27,587 ) Cash receipts from sales on credit (post-origination) 23,862 25,622 Changes in accounts receivable, net of allowance $ (1,595 ) $ (1,965 ) Customer Contract Liabilities Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 35,586 $ 34,205 Withdrawals of realized income from merchandise trusts during the period 2,684 2,124 Pre-need/at-need contract originations (sales on credit) 25,457 27,587 Undistributed merchandise trust investment earnings, net (1,595 ) 3,610 Recognition: Merchandise trust investment income, net withdrawn as of end of period (2,107 ) (2,255 ) Recognized maturities of customer contracts collected as of end of period (45,989 ) (46,131 ) Recognized maturities of customer contracts uncollected as of end of period (7,602 ) (10,556 ) Changes in customer contract liabilities $ 6,434 $ 8,584

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	18. SUBSEQUENT EVENTS Amendments to Indenture and Capital Raise On April 1, 2020, the Partnership and CFS West Virginia (collectively, the “Issuers”) and Wilmington Trust, National Association, as trustee, entered into the Third Supplemental Indenture (the “Supplemental Indenture”) to the Indenture. Pursuant to the terms of the Supplemental Indenture, the following financial covenants were amended: • The Interest Coverage Ratio measurements at March 31, June 30 and September 30, 2020 were eliminated and replaced with a Minimum Operating Cash Flow covenant of $(25.0 million), $(35.0 million) and $(35.0 million), respectively; • The required Interest Coverage Ratios at December 31, 2020, March 31, 2021 and June 30, 2021 were reduced to 0.00x, 0.75x and 1.10x, respectively, from 1.15x, 1.25x and 1.30x; and • The Asset Coverage tests at March 31, June 30, September 30 and December 31, 2020 were reduced to 1.40x from 1.60x. In addition, the premium payable upon voluntary redemption of the Senior Secured Notes on or after June 27, 2021 and before June 27, 2022 was increased from 4.0% to 5.0% and the premium payable upon any such voluntary redemption on or after June 27, 2022 and before June 27, 2023 was increased from 2.0% to 3.0%. The Issuers also agreed in the Supplemental Indenture to use their best efforts to cause the Company to effectuate a rights offering on the terms described below as promptly as practicable with an expiration date no later than July 24, 2020 and to receive proceeds of not less than $8.2 million therefrom (in addition to the $8.8 million capital raise described below). Concurrently with the execution of the Supplemental Indenture, the Company entered into a letter agreement (the “Axar Commitment”) with Axar pursuant to which Axar committed to (a) purchase shares of our Series A Preferred Stock with an aggregate purchase price of $8.8 million on April 3, 2020, (b) exercise its basic rights in the rights offering by tendering the shares of Series A Preferred Stock so purchased for shares of Common Stock and (c) purchasing any shares offered in the rights offering for which other stockholders do not exercise their rights, up to a maximum of an additional $8.2 million of such shares. The Company did not pay Axar any commitment, backstop or other fees in connection with the Axar Commitment. On April 3, 2020, as contemplated by the Axar Commitment, the Company and Axar CL SPV LLC, Star V Partners LLC and Blackwell Partners LLC –Series E. (the “2020 Purchasers”) entered into a Series A Preferred Stock Purchase Agreement (the “2020 Preferred Purchase Agreement”) pursuant to which the Company sold 176 shares of its Series A Preferred Stock, par value $0.01 per share (the “Preferred Shares”), for a cash price of $50,000 per share, an aggregate of $8.8 million. The Company offered and sold the Preferred Shares in reliance upon the exemption from the registration requirements of the Securities Act pursuant to Section 4(a)(2) thereof. The Company relied on this exemption from registration based in part on representations made by the 2020 Purchasers in the 2020 Preferred Purchase Agreement. Under the terms of the Supplemental Indenture and the Axar Commitment, the Company agreed to undertake an offering to holders of its Common Stock of transferable rights to purchase their pro rata share of shares of Common Stock with an aggregate exercise price of at least $17.0 million at a price of $0.73 per share. The rights offering period, during which the rights will be transferable, will be no less than 20 calendar days and no more than 45 calendar days. The Company agreed to use its best efforts to complete the rights offering with an expiration date no later than July 24, 2020. Strategic Partnership Agreement On April 2, 2020, the Company entered into two multi-year Master Services Agreements (the “MSAs”) with Moon Landscaping, Inc. and its affiliate, Rickert Landscaping, Inc. (collectively “Moon”). Under the terms of the MSAs, Moon will provide all grounds and maintenance services at most of the funeral homes, cemeteries and other properties the Company owns or manages including, but not limited to, landscaping, openings and closings, burials, installations, routine maintenance and janitorial services. Moon will hire all of the Company’s grounds and maintenance employees at the serviced locations and will perform all functions currently handled by those employees. The Company expects the implementation of the MSAs to take place on a clustered basis over the next three to four months, with full implementation expected no later than July 31, 2020. The Company agreed to pay a total of approximately $241.0 million over the term of the contract, which runs through December 31, 2024, based upon an initial annual cost of $49.0 million and annual increases of 2%. The first year cost will be prorated based upon exact implementation and roll-out schedule for each location. As part of the MSAs, the Company agreed to lease its landscaping and maintenance equipment to Moon for the duration of the agreements and to transfer title to any such equipment we own at the end of the term to Moon, in each case without any additional payment by Moon. As of December 31, 2019, the net book value of the equipment the Company will be leasing to Moon was approximately $7.4 million. Each party has the right to terminate the MSAs at any time on six months’ prior written notice, provided that if the Company terminate the MSAs without cause, it will be obligated to pay Moon an equipment credit fee in the amount of $1.0 million for each year remaining in the term, prorated for the portion of the year in which any such termination occurs. Divestitures On April 7, 2020, the Company completed the Olivet Sale for a net cash purchase price of $24.3 million, subject to certain adjustments, and the assumption of certain liabilities, including $17.1 million in land purchase obligations. The Company used net proceeds of $20.5 million to redeem additional Senior Secured Notes as required by the Indenture. Cost Reduction Initiatives Related to COVID-19 In an effort to minimize the impact of the COVID-19 Pandemic on the Company’s results of operations, the Company implemented certain cost reduction initiatives in April 2020, which included a reduction of 21 positions within its corporate functions at its headquarters located in Trevose, Pennsylvania. Amendment of Plan On May 5, 2020, the Company’s Board approved the second amendment (the “Amendment”) to the Plan, which increased the number of shares of the Company’s common stock reserved for delivery under the Plan by 1,375,000 shares, provided that such additional shares may not be delivered pursuant to awards under the Plan unless and until the increase is approved by the stockholders of the Company, and any awards under the Plan with respect to such additional shares will be expressly conditioned upon receipt of such approval. The Company plans to submit the Plan, as so amended, to its stockholders for their approval at the 2020 annual meeting of stockholders. NYSE Delisting Notification On April 14, 2020, the Company received notice from the New York Stock Exchange (the “NYSE”) stating that upon its review of the Company’s financial condition, the NYSE has concluded that the Company is not in compliance with the NYSE’s continued listing requirements (the “NYSE Notification”), since as of April 13, 2020, the 30-trading day average closing price of the Company’s Common Stock had fallen below $1.00 per share over a consecutive 30 trading-day period, which is the minimum average share price for continued listing on the NYSE under Rule 802.01C of the NYSE Listed Company Manual (the “NYSE Listed Manual”). As of April 13, 2020, the Company’s 30 trading-day average closing share price of its security was $0.97. The Company has a period of six months following the receipt of the NYSE Notification to regain compliance with the minimum share price requirement, which period has been tolled from April 21, 2020 through June 30, 2020. In order to regain compliance, on the last trading day of any calendar month during the cure period, the Common Stock must have (i) a closing price of at least $1.00 per share and (ii) an average closing price of at least $1.00 per share over the 30-trading day period ending on the last trading day of such month. In addition, the Company must notify the NYSE, within 10 business days of receipt of the NYSE Notification, of its intent to cure this deficiency or be subject to suspension and delisting procedures. In the event that at the expiration of the six–month cure period, both a $1.00 share price and a $1.00 average share price over the preceding 30 trading days are not attained, the NYSE will commence suspension and delisting procedures. Alternatively, however, the Company can also demonstrate an accelerated cure based on a $1.00 share price on both the last trading day of any calendar month within the six-month cure period and the average share price over the 30 trading days preceding the end of that month. In response, the Company’s Board of Directors is reviewing all available alternatives to return to compliance with the NYSE continued listing standards .

RELATED PARTIES

RELATED PARTIES	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTIES	19. RELATED PARTIES In December 2019, the Company purchased a $30 million participation in a $70 million new debt facility issued by Payless Holdings LLC (“Payless”). Funds and accounts affiliated with Axar also invested $20 million in this facility. The investment was initially proposed by the Company’s Chairman of the Board, Mr. Axelrod, and subsequently approved by the Board. The Axar funds controlled by Mr. Axelrod own approximately 30% of the equity of Payless, and Mr. Axelrod serves on Payless’ board of directors. The Company’s investment in Payless represented approximately 4% of the total fair market value of all of the Company’s trusts as of March 31, 2020 and December, 31, 2019. As of March 31, 2020, Axar beneficially owned 52.4% of the Company’s outstanding common stock, which constituted a majority of the Company’s outstanding common stock. As a result, the Company is a “controlled company” within the meaning of NYSE corporate governance standards. For discussion of certain risks and uncertainties attributable to the Company being a controlled company, see Part I, Item 1A. Risk Factors of the Company’s Annual Report, and for discussion on the security ownership of certain beneficial owners, directors and executives of the Company, see Part III, Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters of the Annual Report. On April 1, 2020 and April 3, 2020, the Company entered into the Axar Commitment and the 2020 Preferred Purchase Agreement, respectively, with Axar and funds or accounts under its management, respectively. For further details, see Note 18 Subsequent Events of this Report.

GENERAL (Policies)

GENERAL (Policies)	3 Months Ended
	Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature of Operations	Nature of Operations The Company is a provider of funeral and cemetery products and services in the death care industry in the United States. As of March 31, 2020, the Company operated 319 cemeteries in 27 states and Puerto Rico, of which 289 were owned and 30 were operated under lease, management or operating agreements. The Company also owned and operated 88 funeral homes, including 41 located on the grounds of cemetery properties that the Company owned, in 17 states and Puerto Rico. The Company’s cemeteries provide cemetery property interment rights, such as burial lots, lawn and mausoleum crypts, and cremation niches. Cemetery merchandise is comprised of burial vaults, caskets, grave markers and memorials. Cemetery services include the installation of this merchandise and other service items. The Company sells these products and services both at the time of death, which is referred to as at-need, and prior to the time of death, which is referred to as pre-need. The Company’s funeral home services include family consultation, the removal and preparation of remains, insurance products and the use of funeral home facilities for visitation and memorial services.
C-Corporation Conversion	C-Corporation Conversion On December 31, 2019, pursuant to the terms of the Merger Agreement, the Company completed the following series of reorganization transactions (which the Company sometimes refer to collectively as the “C-Corporation Conversion”): • GP Holdings contributed its entire equity interest in the Partnership to StoneMor GP and, in exchange, ultimately received an aggregate of 5,099,969 shares of the Company’s common stock; • StoneMor GP contributed the common units in the Partnership it received from GP Holdings to StoneMor LP Holdings, LLC (“LP Sub”), a Delaware limited liability company and wholly-owned subsidiary of StoneMor GP; • Merger Sub merged with and into the Partnership, with the Partnership surviving as a Delaware limited partnership, and pursuant to which each outstanding Series A Convertible Preferred Unit (defined within) and Common Unit (defined within) (other than the common units held by LP Sub) was converted into the right to receive one share of the Company’s common stock; and • StoneMor GP converted from a Delaware limited liability company to a Delaware corporation called StoneMor Inc. As a result of the C-Corporation Conversion, the Company remains the general partner of the Partnership and LP Sub is the sole limited partner of the Partnership such that, directly or indirectly, the Company owns 100% of the interests in the Partnership. The C-Corporation Conversion represented a transaction between entities under common control and was accounted for similarly to pooling of interests in a business combination. The common stock of the Company issued to the holders of the common units and preferred units of the Partnership and to GP Holdings for its general partner interest in the Partnership was recognized by the Company at the carrying value of the equity interests in the Partnership. In addition, the Company became the successor and the Partnership the predecessor for the purposes of financial reporting.
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The accompanying condensed consolidated financial statements, which are unaudited, have been prepared in accordance with the requirements of the Quarterly Report on Form 10-Q and Generally Accepted Accounting Principles (“GAAP”) for interim reporting. They do not include all disclosures normally made in financial statements contained in Annual Reports on Form 10-K. In management’s opinion, all adjustments necessary for a fair presentation of the Company’s financial position, results of operations and cash flows for the periods disclosed have been made. The balance sheet at December 31, 2019 has been derived from the audited consolidated financial statement as of December 31, 2019, as presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019, which was filed with The unaudited condensed consolidated financial statements include the accounts of each of the Company’s 100% owned subsidiaries. These statements also include the accounts of the merchandise and perpetual care trusts in which the Company has a variable interest and is the primary beneficiary. The Company operates 30 cemeteries under long-term leases, operating agreements and management agreements. The operations of 16 of these managed cemeteries have been consolidated . The Company operates 14 cemeteries under long-term leases and other agreements that do not qualify as acquisitions for accounting purposes. As a result, the Company did not consolidate all of the existing assets and liabilities related to these cemeteries. The Company has consolidated the existing assets and liabilities of the merchandise and perpetual care trusts associated with these cemeteries as variable interest entities, since the Company 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 Company is the exclusive operator of these cemeteries and earns revenues related to sales of merchandise, services and interment rights and incurs expenses related to such sales, including the maintenance and upkeep of these cemeteries. Upon termination of these agreements, the Company will retain all of the benefits and related contractual obligations incurred from sales generated during the agreement period. The Company has also recognized the existing customer contract-related performance obligations that it assumed as part of these agreements.
COVID-19 and Business Interruption	COVID-19 and Business Interruption The outbreak of COVID-19, which has reached pandemic proportions (“COVID-19 Pandemic”), poses a significant threat to the health and economic wellbeing of the Company’s employees, customers and vendors. The Company’s operations have been deemed essential by the state and local governments in which it operates, with the exception of Puerto Rico, and the Company is actively working with federal, state and local government officials to ensure that it continues to satisfy their requirements for offering the Company’s essential services. The operation of all of the Company’s facilities is critically dependent on the Company’s employees who staff these locations. To ensure the wellbeing of the Company’s employees and their families, the Company has provided every employee of the Company with detailed health and safety literature on COVID-19, such as the Centers for Disease Control and Prevention (the “CDC”)’s industry-specific guidelines for working with the deceased who were and may have been infected with COVID-19. In addition, the Company’s procurement and safety teams have updated and developed new safety-oriented guidelines to support daily field operations and continue to provide personal protection equipment to those employees whose positions necessitate them, and the Company has implemented work from home policies at the Company’s corporate office consistent with the CDC’s guidance to reduce the risks of exposure to COVID-19 while still supporting the families that we serve. The Company has not experienced any significant disruptions to its business as a result of the work from home policies in its corporate office. The Company’s marketing and sales team quickly responded to the sales challenges presented by the COVID-19 Pandemic by implementing virtual meeting options using a variety of web-based tools to ensure that the Company’s sales personnel can continue to connect with and meet the needs of the Company’s customers in a safe, effective and productive manner. Some of the Company’s locations are providing live video streaming of their funeral and burial services to customers or providing other alternatives that respect social distancing, so that family and friends can connect during their time of grief. Like most businesses world-wide, the COVID-19 Pandemic has impacted the Company financially. Over the last two weeks of the quarter, the Company saw its pre-need sales and at-need sales activity decline as Americans practiced social distancing and crowd size restrictions were put in place. In addition, the Company’s pre-need customers with installment contracts could default on their installment contracts due to lost work or other financial stresses arising from the COVID-19 Pandemic. While the Company expects its pre-need sales to be challenged during the COVID-19 Pandemic, the Company believes the implementation of its virtual meeting tools is one of several key steps to mitigate this disruption. In addition, the Company expects that throughout this disruption its cemeteries and funeral homes will remain open and available to serve its families in all the locations in which it operates to the extent permitted by local authorities, with the exception of Puerto Rico. The Company expects the COVID-19 Pandemic to continue to have an adverse effect on its results of operations and cash flows, however the Company cannot presently predict, with certainty, the scope and severity of that impact.
Sources and Uses of Liquidity	Sources and Uses of Liquidity The Company’s primary sources of liquidity are cash generated from operations and proceeds from asset sales. The Company’s primary cash requirements, in addition to normal operating expenses, are for capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service. In general, as part of its operating strategy, the Company expects to fund: • working capital deficits through available cash, cash generated from operations, proceeds from asset sales and proceeds from equity offerings; • expansion capital expenditures, net contributions to the merchandise and perpetual care trust funds and debt service obligations through available cash, cash generated from operations or proceeds from 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 related (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 maintenance capital expenditures through available cash and cash flows from operating activities. While the Company relies heavily on its available cash and cash flows from operating activities to execute its operational strategy and meet its financial commitments and other short-term financial needs, the Company cannot be certain that sufficient capital will be generated through operations or be available to the Company to the extent required and on acceptable terms. The Company has experienced negative financial trends, including use of cash in operating activities, which, when considered in the aggregate, could raise substantial doubt about the Company’s ability to continue as a going concern. These negative financial trends include: • the Company has continued to generate negative cash flow from operating activities through March 31, 2020, due to an increased competitive environment and increases in professional fees and compliance costs; and • a decline in billings coupled with the increase in professional, compliance and consulting expenses that tightened the Company's liquidity position and increased reliance on long-term financial obligations. During 2019 and 2020, the Company 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: • sold an aggregate of 52,083,333 Preferred Units for an aggregate purchase price of $57.5 million and completed a private placement of $385.0 million of the Senior Secured Notes in June 2019. The net proceeds of both transactions were used to fully repay the then-outstanding senior notes due in June 2021 and retire the Company’s revolving credit facility that was due in May 2020; • manage recurring operating expenses, seek to limit non-recurring operating expenses and implement cost reduction initiatives to minimize the impact of the COVID-19 Pandemic on the Company; and • identify and complete sales of select assets to provide supplemental liquidity. See Note 18 Subsequent Events In addition, there is no certainty that the Company's actual operating performance and cash flows will not be substantially different from forecasted results and no certainty the Company will not need amendments to the Indenture in the future or that any such amendments will be available on terms acceptable to the Company or at all. Factors that could impact the significant assumptions used by the Company in assessing its ability to satisfy its financial covenants include the following: • operating performance not meeting reasonably expected forecasts, including the effects of the COVID-19 Pandemic on the Company’s operations; • failing to generate profitable sales; • investments in the Company'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 Company's markets; • the number of deaths in the Company's markets declining; and • an adverse change in the mix of funeral and cemetery revenues between burials and cremations. If the Company's planned, implemented and not yet implemented actions are not successful in generating sustainable cash savings for the Company, or the Company fails to improve its operating performance and cash flows or the Company is not able to comply with the covenants under the Indenture, the Company may be forced to limit its business activities, limit its ability to implement further modifications to its operations or limit the effectiveness of some actions that are included in its forecasts, amend its Indenture and/or seek other sources of capital, and the Company may be unable to continue as a going concern. Additionally, a failure to generate additional liquidity could negatively impact the Company's access to inventory or services that are important to the operation of the Company's business. Any of these events may have a material adverse effect on the Company's results of operations and financial condition, and limit the Company’s ability to continue as a going concern. Based on the Company's forecasted operating performance, planned actions to improve the Company’s profitability and cash flows, the execution of the Supplemental Indenture and the Axar Commitment (see Note 18 Subsequent Events
Use of Estimates	Use of Estimates The preparation of the Company’s unaudited condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in its Annual Report. These estimates and assumptions may affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. As a result, actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less from the time they are acquired to be cash equivalents. Cash and Cash Equivalents was $27.1 million and $34.9 million as of March 31, 2020 and December 31, 2019, respectively.
Restricted Cash	Restricted Cash Cash that is restricted from withdrawal or use under the terms of certain contractual agreements is recorded as restricted cash. Restricted cash was $20.4 million and $21.9 million as of March 31, 2020 and December 31, 2019, respectively, which primarily related to cash collateralization of the Company’s letters of credit and surety bonds, and at December 31, 2019 also included a $5.0 million refundable deposit received in connection with the sale of one of the Company’s properties.
Revenues and Deferred Revenues	Revenue The Company'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-need and pre-need, which are classified on the unaudited condensed consolidated statements of operations as Interments, Merchandise and Services, (2) investment income, which includes income earned on assets maintained in perpetual care and merchandise trusts related to pre-need sales of cemetery and funeral home merchandise and services that are required to be maintained in the trust by state law and (3) interest earned on pre-need installment contracts. Investment income is presented within Investment and other for Cemetery revenue and Services for Funeral home revenue. 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. Investment income is earned on certain payments received from customers 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 Company 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 Company 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 Company 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 Company 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 Company 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 Company estimates the fair value of its refund obligation under such contracts on a quarterly basis and records such obligations within other long-term liabilities line item on its consolidated balance sheets. In accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers In addition, the Company maintains a 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 to the extent that the funds are refundable upon a customer’s exercise of any cancellation rights. Sales taxes assessed by governmental authorities 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. Nature of Goods and Services The following is a description of the principal activities within the Company’s two reportable segments from which the Company generates its revenue. Cemetery Operations The Company generates revenues in its Cemetery Operations segment principally 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., the substrate upon which a marker is placed), vault (i.e., a container installed in the burial lot in which the casket is placed), caskets, cremation niches and other cemetery related items and (3) service revenues, including opening and closing, 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. Products and services may be sold separately or in packages. For packages, the Company 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 Company estimates stand-alone selling prices using the best estimate of market value, using inputs such as average selling price and list price broken down by each geographic location. Additionally, the Company considers 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 Company only recognizes revenue once the property is constructed and the customer has obtained substantially all of the remaining benefits of the property. 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 Company). 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, the Company is 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 The Company generates revenues in its Funeral Home Operations segment principally from (1) sales of funeral home merchandise which includes caskets and other funeral related items and (2) service revenues, which includes services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and services of remembrance. The Funeral Home Operations segment also include revenues related to the sale of term and whole life insurance on an agency basis, in which the Company earns 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 Company 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. The revenue generated by the Company through its Funeral Home Operations segment is principally derived 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 Revenues Revenues from the sale of services and merchandise as well as any investment income from the merchandise trusts is deferred until such time that the services are performed or the merchandise is delivered. In addition, for amounts deferred on new contracts and investment income and unrealized gains on our merchandise trusts, deferred revenues include deferred revenues from pre-need sales that were entered into by entities prior to the Company’s acquisition of those entities or the assets of those entities. The Company provides for a profit margin for these deferred revenues to account for the projected future costs of delivering products and providing services on pre-need contracts that the Company acquired through acquisition. These revenues and their associated costs are recognized when the related merchandise is delivered or services are performed and are presented on a gross basis on the unaudited condensed consolidated statements of operations.
Accounts Receivable, Net of Allowance	Accounts Receivable, Net of Allowance The Company sells pre-need cemetery contracts whereby the customer enters into arrangements for future pre-need merchandise and services. These sales are usually made using interest-bearing installment contracts not to exceed 60 months. The interest income is recorded as revenue when the interest amount is considered realizable and collectible, which typically coincides with cash payment. Interest income is not recognized until payments are collected in accordance with the contract. At the time of a pre-need sale, the Company records an account receivable in an amount equal to the total contract value less unearned finance income, unfulfilled performance obligations on cancellable contracts and any cash deposit paid. The Company recognizes an allowance for doubtful accounts by applying a cancellation rate to amounts included in accounts receivable, which is recorded as a reduction in accounts receivable and a corresponding offset to deferred revenues. The cancellation rate is based on a five year average rate by each specific location. Management evaluates customer receivables for impairment based upon historical experience, including the age of the receivables and customers’ payment histories.
Leases	Leases The Company leases a variety of assets throughout its organization, such as office space, funeral homes, warehouses and equipment. The Company has both operating and finance leases. The Company’s operating leases primarily include office space, funeral homes and equipment. The Company’s finance leases primarily consist of vehicles and certain IT equipment. The Company determines whether an arrangement is or contains a lease at the inception of the arrangement based on the facts and circumstances in each contract. Leases with an initial term of 12 months or less are not recorded on the balance sheet, and the Company recognizes lease expense for these leases on a straight-line basis over the lease term. For lease agreements with an initial term in excess of 12 months, the Company records the lease liability and Right of Use (“ROU”) asset at commencement date based upon the present value of the sum of the remaining minimum rental payments, which exclude executory costs. Certain adjustments to the ROU asset may be required for items such as initial direct costs paid or incentives received. Certain leases provide the Company with the option to renew for additional periods , with renewal terms that can extend the lease term for periods ranging from 1 to 30 years. The exercise of lease renewal options is at the Company’s sole discretion, and the Company is only including the renewal option in the lease term when the Company can be reasonably certain that the Company will exercise the additional options. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Company evaluates the term of the lease, type of asset and its weighted average cost of capital to determine its incremental borrowing rate used to measure the ROU asset and lease liability . The Company calculates operating lease expense ratably over the lease term plus any reasonably assured renewal periods. The Company considers reasonably assured renewal options, fixed escalation provisions and residual value guarantees in its calculation. Leasehold improvements are amortized over the shorter of the lease term or asset life, which may include renewal periods where the renewal is reasonably assured, and are included in the determination of straight-line rent expense. The depreciable life of assets and leasehold improvements are generally limited by the expected lease term. The Company’s leases also typically have lease and non-lease components, which are generally accounted for separately and not included in the measurement of the ROU asset and lease liability.
Stock-Based Compensation	Stock-Based Compensation The Company has a long-term incentive plan under which it is authorized to grant stock-based compensation awards, such as restricted stock or restricted units to be settled in common stock and non-qualified stock options (“stock options”). The Company recognizes compensation expense in an amount equal to the fair value of the stock-based awards on the date of grant over the requisite service period. The fair value of restricted stock awards and restricted stock unit awards is determined based on the number of restricted stock or restricted stock units granted and the closing price of the Company’s common stock on the date of grant. The fair value of stock options is determined by applying the Black-Scholes model to the grant-date market value of the underlying common stock of the Company. The Company has elected to recognize forfeiture credits for these stock-based compensation awards as they are incurred, as this method best reflects actual stock-based compensation expense. Tax deductions on the stock-based compensation awards are not realized until the stock-based compensation awards are vested or exercised. The Company recognizes deferred tax assets for stock-based compensation awards that will result in future deductions on its income tax returns, based on the amount of stock-based compensation recognized at the statutory tax rate in the jurisdiction in which the Company will receive a tax deduction. If the tax deduction for a stock-based compensation award is greater than the cumulative GAAP compensation expense for that stock-based compensation award upon realization of a tax deduction, an excess tax benefit will be recognized and recorded as a favorable impact on the effective tax rate. If the tax deduction for a stock-based compensation award is less than the cumulative GAAP compensation expense for that stock-based compensation award upon realization of the tax deduction, a tax shortfall will be recognized and recorded as an unfavorable impact on the effective tax rate. Any excess tax benefits or shortfalls will be recorded discretely in the period in which they occur. The cash flows resulting from any excess tax benefit will be classified as financing cash flows in the Company’s consolidated statements of cash flows. The Company provides its employees with the election to settle the income tax obligations arising from the vesting of their restricted stock-based compensation awards by the Company withholding stock equal to such income tax obligations. Stock acquired from employees in connection with the settlement of the employees’ income tax obligations on these stock-based compensation awards are accounted for as treasury shares that are subsequently retired. Restricted stock awards, restricted stock units and stock options are not considered issued and outstanding for purposes of earnings per share calculations until vested.
Net Income (Loss) per Common Share (Basic and Diluted)	Net Income (Loss) per Common Share (Basic and Diluted) Basic net income (loss) per common share is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per common share is calculated by dividing net income (loss) attributable to common shares by the sum of the weighted-average number of outstanding common shares and the dilutive effect of share-based awards, as calculated by the treasury stock or if converted methods, as applicable. These awards consist of common shares that are contingently issuable upon the satisfaction of certain vesting conditions for stock awards granted under the Company’s long-term incentive plan. The following table sets forth the reconciliation from the Company’s weighted-average number of outstanding common shares as of March 31, 2020 and common limited partner units as of March 31, 2019 used to compute basic net income (loss) attributable to common shares and common limited partners per unit, respectively, to those used to compute diluted net loss per common share and per common limited partners unit, respectively, (in thousands): Three Months Ended March 31, 2020 2019 Weighted average number of outstanding common shares—basic (1) 94,472 38,031 Plus effect of dilutive incentive awards (2) Restricted shares — — Stock options — — Weighted average number of outstanding common shares—diluted (1) 94,472 38,031 (1) For the three months ended March 31, 2020, represents common shares (basic and diluted), and for the three months ended March 31, 2019, represents limited partner units (basic and diluted). (2) For the three months ended March 31, 2020, the diluted weighted-average number of outstanding common shares does not include 1,656,496 common stock options and 468,750 restricted common shares, as their effects would have been anti-dilutive. For the three months ended March 31, 2019, the diluted weighted-average number of outstanding common limited partner units does not include 977,166 units, as their effects would have been anti-dilutive. In addition, for the three months ended March 31, 2019, anti-dilutive units excludes 46,734 units that were contingently issuable for which the contingency had not been met
Recently Issued Accounting Standard Updates	Recently Adopted Accounting Standards Variable Interest Entities In October 2018, FASB issued ASU No. 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities Fair Value Measurement In August 2018, FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement Fair Value Measurements Internal-Use Software In August 2018, FASB issued ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract Recently Issued Accounting Standard Updates - Not Yet Effective Credit Losses In June 2016, FASB issued ASU No. 2016-13, Credit Losses (Topic 326) Codification Improvements to Topic 326, Financial Instruments-Credit Losses , Financial Instruments-Credit Losses-Measured at Amortized Cost Leases Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Financial Instruments-Credit Losses (Topic 326), Financial Instruments Financial Instruments-Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) . In November 2019, FASB issued ASU No. 2019-11, Codification Improvements to Topic 326, Financial Instruments-Credit Losses (“ASU 2019-11”) Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) Codification Improvements to Financial Instruments The Company plans to adopt the requirements of these amendments upon their effective date of January 1, 2023, using the modified-retrospective method and is evaluating the potential impact of the adoption on its financial position, results of operations and related disclosures. Taxes In December 2019, FASB issued ASU No. 2019-12, Income Taxes (Topic 340) Reference Rate Reform In March 2020, FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting

GENERAL (Tables)

GENERAL (Tables)	3 Months Ended
	Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Reconciliation of Partnership's Weighted Average Number of Common Limited Partner Units	The following table sets forth the reconciliation from the Company’s weighted-average number of outstanding common shares as of March 31, 2020 and common limited partner units as of March 31, 2019 used to compute basic net income (loss) attributable to common shares and common limited partners per unit, respectively, to those used to compute diluted net loss per common share and per common limited partners unit, respectively, (in thousands): Three Months Ended March 31, 2020 2019 Weighted average number of outstanding common shares—basic (1) 94,472 38,031 Plus effect of dilutive incentive awards (2) Restricted shares — — Stock options — — Weighted average number of outstanding common shares—diluted (1) 94,472 38,031 (1) For the three months ended March 31, 2020, represents common shares (basic and diluted), and for the three months ended March 31, 2019, represents limited partner units (basic and diluted). (2) For the three months ended March 31, 2020, the diluted weighted-average number of outstanding common shares does not include 1,656,496 common stock options and 468,750 restricted common shares, as their effects would have been anti-dilutive. For the three months ended March 31, 2019, the diluted weighted-average number of outstanding common limited partner units does not include 977,166 units, as their effects would have been anti-dilutive. In addition, for the three months ended March 31, 2019, anti-dilutive units excludes 46,734 units that were contingently issuable for which the contingency had not been met

DIVESTITURES (Tables)

DIVESTITURES (Tables)	3 Months Ended
	Mar. 31, 2020
Discontinued Operations And Disposal Groups [Abstract]
Schedule of Assets and Liabilities Classified as Assets Held for Sale	The following table summarizes the assets and liabilities that have been classified as Assets held for sale on the Company’s unaudited condensed consolidated balance sheets: March 31, December 31, 2020 2019 Total California Other Total Oakmont Other Total Assets Current assets: Accounts receivable, net of allowance $ 1,576 $ — $ 1,576 $ 580 $ — $ 580 Prepaid expenses — — — 34 — 34 Other current assets 163 — 163 35 — 35 Total current assets held for sale 1,739 — 1,739 649 — 649 Long-term accounts receivable, net of allowance 5,102 — 5,102 3,194 — 3,194 Cemetery property 15,439 350 15,789 5,811 350 6,161 Property and equipment, net of accumulated depreciation 8,888 — 8,888 2,762 150 2,912 Merchandise trusts, restricted, at fair value 20,127 — 20,127 6,673 — 6,673 Perpetual care trusts, restricted, at fair value 21,917 — 21,917 2,470 — 2,470 Deferred selling and obtaining costs 2,361 — 2,361 1,388 — 1,388 Other assets 1,927 — 1,927 411 — 411 Total assets held for sale $ 77,500 $ 350 $ 77,850 $ 23,358 $ 500 $ 23,858 Liabilities Current liabilities: Accounts payable and accrued liabilities $ 234 $ — $ 234 $ 102 $ — $ 102 Current portion, long-term debt — — — 36 — 36 Other current liabilities — — — 5,000 — 5,000 Total current liabilities held for sale 234 — 234 5,138 — 5,138 Deferred revenues 28,841 — 28,841 12,856 — 12,856 Perpetual care trust corpus 21,917 — 21,917 2,470 — 2,470 Other long-term liabilities 1,445 — 1,445 204 — 204 Total liabilities held for sale 52,437 — 52,437 20,668 — 20,668 Net assets held for sale $ 25,063 $ 350 $ 25,413 $ 2,690 $ 500 $ 3,190

EXIT AND DISPOSAL ACTIVITIES (T

EXIT AND DISPOSAL ACTIVITIES (Tables)	3 Months Ended
	Mar. 31, 2020
Exit And Disposal Activities [Abstract]
Summary of Severance Liability Recognized for Reduction in Workforce	The following table summarizes the activity in the severance liability recognized for this reduction in workforce in the accompanying consolidated balance sheets as of March 31, 2020, by reportable segment (in thousands): Cemetery Operations Funeral Home Operations Corporate Consolidated Balance at December 31, 2019 $ 86 $ — $ 64 $ 150 Accruals — — — — Cash payments (86 ) — (64 ) (150 ) Balance at March 31, 2020 $ — $ — $ — $ —

ACCOUNTS RECEIVABLE, NET OF A_2

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Long Term Accounts Receivable, Net of Allowance	Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands): March 31, 2020 December 31, 2019 Customer receivables $ 147,673 $ 153,530 Unearned finance income (15,345 ) (16,303 ) Allowance for doubtful accounts (5,338 ) (5,884 ) Accounts receivable, net of allowance 126,990 131,343 Less: Current portion, net of allowance 55,516 55,794 Long-term portion, net of allowance $ 71,474 $ 75,549
Activity in Allowance for Doubtful Accounts	Activity in the allowance for doubtful accounts was as follows (in thousands): March 31, 2020 December 31, 2019 Balance, beginning of period $ 5,884 $ 4,941 Provision for doubtful accounts 1,144 7,559 Charge-offs, net (1,690 ) (6,616 ) Balance, end of period $ 5,338 $ 5,884

CEMETERY PROPERTY (Tables)

CEMETERY PROPERTY (Tables)	3 Months Ended
	Mar. 31, 2020
Property Plant And Equipment [Abstract]
Schedule of Cemetery Property	Cemetery property consisted of the following at the dates indicated (in thousands): March 31, 2020 December 31, 2019 Cemetery land $ 235,568 $ 249,260 Mausoleum crypts and lawn crypts 68,060 71,345 Cemetery property $ 303,628 $ 320,605

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2020
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consisted of the following at the dates indicated (in thousands): March 31, 2020 December 31, 2019 Buildings and improvements $ 118,796 $ 125,382 Furniture and equipment 55,965 57,674 Funeral home land 11,285 14,185 Property and equipment, gross 186,046 197,241 Less: Accumulated depreciation (92,574 ) (93,841 ) Property and equipment, net of accumulated depreciation $ 93,472 $ 103,400

MERCHANDISE TRUSTS (Tables)

MERCHANDISE TRUSTS (Tables)	3 Months Ended
	Mar. 31, 2020
Text Block [Abstract]
Reconciliation of Trust Activities	A reconciliation of the Company’s merchandise trust activities for the three months ended March 31, 2020 and 2019 is presented below (in thousands): Three months ended March 31, 2020 2019 Balance—beginning of period $ 517,192 $ 488,248 Contributions 10,697 13,883 Distributions (14,029 ) (13,639 ) Interest and dividends 5,704 7,325 Capital gain distributions 68 99 Realized gains and losses, net 218 (281 ) Other than temporary impairment — (2,314 ) Taxes 118 4 Fees (3,022 ) (873 ) Unrealized change in fair value (59,181 ) 22,613 Total 457,765 515,065 Less: Assets held for sale (20,127 ) — Balance—end of period $ 437,638 $ 515,065
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, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 120,171 $ — $ — $ 120,171 Fixed maturities: U.S. governmental securities 2 474 23 (82 ) 415 Corporate debt securities 2 6,293 4 (234 ) 6,063 Total fixed maturities 6,767 27 (316 ) 6,478 Mutual funds—debt securities 1 30,138 160 (2,464 ) 27,834 Mutual funds—equity securities 1 46,279 1,577 (25,236 ) 22,620 Other investment funds (1) 235,150 10,916 (15,626 ) 230,440 Equity securities 1 56,668 1,001 (20,331 ) 37,338 Other invested assets 2 4,387 — (94 ) 4,293 Total investments 499,560 13,681 (64,067 ) 449,174 West Virginia Trust Receivable 9,506 — (915 ) 8,591 Total $ 509,066 $ 13,681 $ (64,982 ) $ 457,765 Less: Assets held for sale (21,778 ) (425 ) 2,076 (20,127 ) Total $ 487,288 $ 13,256 $ (62,906 ) $ 437,638 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to six years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2020, there were $49.3 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 144,610 $ — $ — $ 144,610 Fixed maturities: U.S. governmental securities 2 456 6 (65 ) 397 Corporate debt securities 2 783 14 (133 ) 664 Total fixed maturities 1,239 20 (198 ) 1,061 Mutual funds—debt securities 1 67,801 1,857 (6 ) 69,652 Mutual funds—equity securities 1 46,609 1,744 — 48,353 Other investment funds (1) 213,024 6,366 (2,953 ) 216,437 Equity securities 1 24,386 1,327 (4 ) 25,709 Other invested assets 2 8,360 32 — 8,392 Total investments 506,029 11,346 (3,161 ) 514,214 West Virginia Trust Receivable 9,651 — — 9,651 Total $ 515,680 $ 11,346 $ (3,161 ) $ 523,865 Less: Assets held for sale (6,369 ) (304 ) — (6,673 ) Total $ 509,311 $ 11,042 $ (3,161 ) $ 517,192
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 81 $ 208 $ 13 Corporate debt securities 87 3,970 2,007 — Total fixed maturities $ 199 $ 4,051 $ 2,215 $ 13 December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 78 $ 193 $ 13 Corporate debt securities 101 546 16 — Total fixed maturities $ 213 $ 624 $ 209 $ 13
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in debt and equity securities within the merchandise trusts as of March 31, 2020 and December 31, 2019 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 302 $ 82 $ 302 $ 82 Corporate debt securities 5,847 110 457 124 6,304 234 Total fixed maturities 5,847 110 759 206 6,606 316 Mutual funds—debt securities 19,756 2,064 — 400 19,756 2,464 Mutual funds—equity securities 18,857 23,880 — 1,356 18,857 25,236 Other investment funds 59,261 15,626 — — 59,261 15,626 Equity securities 24,853 20,331 — — 24,853 20,331 Other invested assets — — 905 94 905 94 Total $ 128,574 $ 62,011 $ 1,664 $ 2,056 $ 130,238 $ 64,067 Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 90 $ 1 $ 397 $ 64 $ 487 $ 65 Corporate debt securities 198 29 424 104 622 133 Total fixed maturities 288 30 821 168 1,109 198 Mutual funds—debt securities 241 6 — — 241 6 Mutual funds—equity securities — — — — — — Other investment funds 54,782 2,953 — — 54,782 2,953 Equity securities 3 4 — — 3 4 Other invested assets — — — — — — Total $ 55,314 $ 2,993 $ 821 $ 168 $ 56,135 $ 3,161

PERPETUAL CARE TRUSTS (Tables)

PERPETUAL CARE TRUSTS (Tables)	3 Months Ended
	Mar. 31, 2020
Schedule Of Available For Sale Securities [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Company’s merchandise trust activities for the three months ended March 31, 2020 and 2019 is presented below (in thousands): Three months ended March 31, 2020 2019 Balance—beginning of period $ 517,192 $ 488,248 Contributions 10,697 13,883 Distributions (14,029 ) (13,639 ) Interest and dividends 5,704 7,325 Capital gain distributions 68 99 Realized gains and losses, net 218 (281 ) Other than temporary impairment — (2,314 ) Taxes 118 4 Fees (3,022 ) (873 ) Unrealized change in fair value (59,181 ) 22,613 Total 457,765 515,065 Less: Assets held for sale (20,127 ) — Balance—end of period $ 437,638 $ 515,065
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, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 120,171 $ — $ — $ 120,171 Fixed maturities: U.S. governmental securities 2 474 23 (82 ) 415 Corporate debt securities 2 6,293 4 (234 ) 6,063 Total fixed maturities 6,767 27 (316 ) 6,478 Mutual funds—debt securities 1 30,138 160 (2,464 ) 27,834 Mutual funds—equity securities 1 46,279 1,577 (25,236 ) 22,620 Other investment funds (1) 235,150 10,916 (15,626 ) 230,440 Equity securities 1 56,668 1,001 (20,331 ) 37,338 Other invested assets 2 4,387 — (94 ) 4,293 Total investments 499,560 13,681 (64,067 ) 449,174 West Virginia Trust Receivable 9,506 — (915 ) 8,591 Total $ 509,066 $ 13,681 $ (64,982 ) $ 457,765 Less: Assets held for sale (21,778 ) (425 ) 2,076 (20,127 ) Total $ 487,288 $ 13,256 $ (62,906 ) $ 437,638 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have redemption periods ranging from 1 to 30 days, and private credit funds, which have lockup periods of one to six years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2020, there were $49.3 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 144,610 $ — $ — $ 144,610 Fixed maturities: U.S. governmental securities 2 456 6 (65 ) 397 Corporate debt securities 2 783 14 (133 ) 664 Total fixed maturities 1,239 20 (198 ) 1,061 Mutual funds—debt securities 1 67,801 1,857 (6 ) 69,652 Mutual funds—equity securities 1 46,609 1,744 — 48,353 Other investment funds (1) 213,024 6,366 (2,953 ) 216,437 Equity securities 1 24,386 1,327 (4 ) 25,709 Other invested assets 2 8,360 32 — 8,392 Total investments 506,029 11,346 (3,161 ) 514,214 West Virginia Trust Receivable 9,651 — — 9,651 Total $ 515,680 $ 11,346 $ (3,161 ) $ 523,865 Less: Assets held for sale (6,369 ) (304 ) — (6,673 ) Total $ 509,311 $ 11,042 $ (3,161 ) $ 517,192
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 81 $ 208 $ 13 Corporate debt securities 87 3,970 2,007 — Total fixed maturities $ 199 $ 4,051 $ 2,215 $ 13 December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 112 $ 78 $ 193 $ 13 Corporate debt securities 101 546 16 — Total fixed maturities $ 213 $ 624 $ 209 $ 13
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in debt and equity securities within the merchandise trusts as of March 31, 2020 and December 31, 2019 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 302 $ 82 $ 302 $ 82 Corporate debt securities 5,847 110 457 124 6,304 234 Total fixed maturities 5,847 110 759 206 6,606 316 Mutual funds—debt securities 19,756 2,064 — 400 19,756 2,464 Mutual funds—equity securities 18,857 23,880 — 1,356 18,857 25,236 Other investment funds 59,261 15,626 — — 59,261 15,626 Equity securities 24,853 20,331 — — 24,853 20,331 Other invested assets — — 905 94 905 94 Total $ 128,574 $ 62,011 $ 1,664 $ 2,056 $ 130,238 $ 64,067 Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 90 $ 1 $ 397 $ 64 $ 487 $ 65 Corporate debt securities 198 29 424 104 622 133 Total fixed maturities 288 30 821 168 1,109 198 Mutual funds—debt securities 241 6 — — 241 6 Mutual funds—equity securities — — — — — — Other investment funds 54,782 2,953 — — 54,782 2,953 Equity securities 3 4 — — 3 4 Other invested assets — — — — — — Total $ 55,314 $ 2,993 $ 821 $ 168 $ 56,135 $ 3,161
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Schedule Of Available For Sale Securities [Line Items]
Reconciliation of Trust Activities	A reconciliation of the Company’s perpetual care trust activities for the three months ended March 31, 2020 and 2019 is presented below (in thousands): Three months ended March 31, 2020 2019 Balance—beginning of period $ 343,619 $ 330,562 Contributions 1,952 1,983 Distributions (6,294 ) (4,403 ) Interest and dividends 6,624 5,148 Capital gain distributions 99 114 Realized gains and losses, net 163 977 Other than temporary impairment — (713 ) Taxes (37 ) 4 Fees (913 ) (704 ) Unrealized change in fair value (38,464 ) 11,857 Total 306,749 344,825 Less: Assets held for sale (21,917 ) — Balance—end of period $ 284,832 $ 344,825
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, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 32,403 $ — $ — $ 32,403 Fixed maturities: U.S. governmental securities 2 1,072 90 (58 ) 1,104 Corporate debt securities 2 2,751 19 (177 ) 2,593 Total fixed maturities 3,823 109 (235 ) 3,697 Mutual funds—debt securities 1 17,631 58 (1,178 ) 16,511 Mutual funds—equity securities 1 16,964 605 (6,724 ) 10,845 Other investment funds (1) 230,401 12,474 (16,219 ) 226,656 Equity securities 1 35,467 51 (18,272 ) 17,246 Other invested assets 2 (609 ) — — (609 ) Total investments $ 336,080 $ 13,297 $ (42,628 ) $ 306,749 Less: Assets held for sale (24,002 ) (101 ) 2,186 (21,917 ) Total $ 312,078 $ 13,196 $ (40,442 ) $ 284,832 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of March 31, 2020 there were $56.4 million in unfunded investment commitments to the private credit funds, which are callable at any time. December 31, 2019 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 50,358 $ — $ — $ 50,358 Fixed maturities: U.S. governmental securities 2 1,069 32 (52 ) 1,049 Corporate debt securities 2 2,020 22 (142 ) 1,900 Total fixed maturities 3,089 54 (194 ) 2,949 Mutual funds—debt securities 1 49,963 1,439 (38 ) 51,364 Mutual funds—equity securities 1 16,698 1,617 (66 ) 18,249 Other investment funds (1) 186,355 10,526 (5,472 ) 191,409 Equity securities 1 30,423 1,333 (12 ) 31,744 Other invested assets 2 16 — — 16 Total investments $ 336,902 $ 14,969 $ (5,782 ) $ 346,089 Less: Assets held for sale (2,416 ) (54 ) — (2,470 ) Total $ 334,486 $ 14,915 $ (5,782 ) $ 343,619 (1) Other investment funds are measured at fair value using the net asset value per share practical expedient and have not been categorized in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the balance sheet. This asset class is composed of fixed income funds and equity funds, which have a redemption period ranging from 1 to 30 days, and private credit funds, which have lockup periods ranging from one to seven years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2019 there were $62.4 million in unfunded investment commitments to the private credit funds, which are callable at any time.
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of March 31, 2020 and December 31, 2019, were as follows (in thousands): March 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 85 $ 168 $ 780 $ 70 Corporate debt securities 214 2,018 362 — Total fixed maturities $ 299 $ 2,186 $ 1,142 $ 70 December 31, 2019 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 60 $ 192 $ 684 $ 114 Corporate debt securities 294 1,522 84 - Total fixed maturities $ 354 $ 1,714 $ 768 $ 114
Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Trusts	An aging of unrealized losses on the Company’s investments in debt and equity securities within the perpetual care trusts as of March 31, 2020 and December 31, 2019 is presented below (in thousands): Less than 12 months 12 months or more Total March 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 1,002 $ 58 $ 1,002 $ 58 Corporate debt securities 1,759 70 1,829 107 3,588 177 Total fixed maturities 1,759 70 2,831 165 4,590 235 Mutual funds—debt securities 12,800 1,016 19 162 12,819 1,178 Mutual funds—equity securities 7,476 6,517 7 207 7,483 6,724 Other investment funds 58,418 16,219 — — 58,418 16,219 Equity securities 17,006 18,259 5 13 17,011 18,272 Other invested assets — — 9 — 9 — Total $ 97,459 $ 42,081 $ 2,871 $ 547 $ 100,330 $ 42,628 Less than 12 months 12 months or more Total December 31, 2019 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ 291 $ 4 $ 942 $ 48 $ 1,233 $ 52 Corporate debt securities 463 46 1,887 96 2,350 142 Total fixed maturities 754 50 2,829 144 3,583 194 Mutual funds—debt securities 2,856 38 — — 2,856 38 Mutual funds—equity securities 566 66 — — 566 66 Other investment funds 53,426 5,472 — — 53,426 5,472 Equity securities 121 12 — — 121 12 Total $ 57,723 $ 5,638 $ 2,829 $ 144 $ 60,552 $ 5,782

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Outstanding Debt	Total debt consisted of the following at the dates indicated (in thousands): March 31, 2020 December 31, 2019 9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024 $ 353,648 $ 380,619 Insurance and vehicle financing 2,282 574 Less deferred financing costs, net of accumulated amortization (12,348 ) (12,856 ) Total debt 343,582 368,337 Less current maturities (2,139 ) (374 ) Total long-term debt $ 341,443 $ 367,963
Schedule of Consolidated Interest Coverage Ratio	The Indenture includes financial covenants pursuant to which the Issuers will not permit: • the ratio of the sum of the Operating Cash Flow Amount plus Cash Interest Expense to Cash Interest Expense, or the Consolidated Interest Coverage Ratio, for the nine months ended March 31, 2020 and the twelve months ending as of each date from June 30, 2020 onwards, as set forth below, to be less than: March 31, 2020 0.40x June 30, 2020 0.75x September 30, 2020 1.00x December 31, 2020 1.15x March 31, 2021 1.25x June 30, 2021 1.30x September 30, 2021 1.35x December 31, 2021 1.45x March 31, 2022 and each quarter end thereafter 1.50x

OWNERS' EQUITY (Tables)

OWNERS' EQUITY (Tables)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Stock Options Activity	A rollforward of stock options as of March 31, 2020 is as follows: Number of Stock Options Weighted Average Grant Date Fair Value Weighted Average Exercise Price Total outstanding at December 31, 2019 5,500,000 $ 0.34 $ 1.20 Options granted — — — Options exercisable — — — Options exercised — — — Options forfeited (225,000 ) 0.34 1.20 Options expired — — — Total outstanding at March 31, 2020 5,275,000 $ 0.34 $ 1.20
Assumptions in Fair Value of Stock Options Granted	Assumptions used in calculating the fair value of the stock options granted are summarized below: 2019 Options Granted Valuation assumptions: Expected dividend yield None Expected volatility 23.41 % Expected term (years) 6.0 Risk-free interest rate 1.78 % Weighted average: Exercise price per stock option $ 1.20 Market price per share $ 1.23 Weighted average fair value per stock option $ 0.34
Phantom and Restricted Unit Awards	A rollforward of phantom unit and restricted unit awards as of March 31, 2020 is as follows: Number of Phantom Unit and Restricted Unit Awards Weighted Average Grant Date Fair Value Total non-vested at December 31, 2019 559,218 $ 3.67 Units issued 18,518 1.08 Units vested (46,875 ) 3.88 Units forfeited — — Total non-vested at March 31, 2020 530,861 $ 3.56

DEFERRED REVENUES AND COSTS (Ta

DEFERRED REVENUES AND COSTS (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue From Contract With Customer [Abstract]
Schedule of Deferred Revenues and Related Costs	Deferred revenues and related costs consisted of the following (in thousands): March 31, 2020 December 31, 2019 Deferred contract revenues $ 819,147 $ 837,190 Deferred merchandise trust revenue 97,910 104,304 Deferred merchandise trust unrealized gains (losses) (49,650 ) 7,881 Deferred revenues $ 867,407 $ 949,375 Deferred selling and obtaining costs $ 113,611 $ 114,944
Schedule of Customer Contract Liabilities, Net	The components of the customer contract liabilities, net in the Company’s consolidated balance sheets at March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 December 31, 2019 Customer contract liabilities, gross $ 889,868 $ 974,927 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (22,461 ) (25,552 ) Customer contract liabilities, net $ 867,407 $ 949,375

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Fixed Rent for Cemeteries	In connection with the Company’s 2014 lease and management agreements with the Archdiocese of Philadelphia, it has committed to pay aggregate fixed rent of $36.0 million in the following amounts: Lease Years 1-5 (May 28, 2014-May 31, 2019) None Lease Years 6-20 (June 1, 2019-May 31, 2034) $1,000,000 per Lease Year Lease Years 21-25 (June 1, 2034-May 31, 2039) $1,200,000 per Lease Year Lease Years 26-35 (June 1, 2039-May 31, 2049) $1,500,000 per Lease Year Lease Years 36-60 (June 1, 2049-May 31, 2074) None

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of Components of Leases	The Company has the following balances recorded on its consolidated balance sheets related to leases: March 31, 2020 December 31, 2019 Operating $ 8,793 $ 10,570 Finance 5,095 5,685 Total ROU assets (1) $ 13,888 $ 16,255 Liabilities: Current Operating $ 1,825 $ 2,022 Finance 1,200 1,200 Long-term Operating 9,833 11,495 Finance 3,927 4,302 Total lease liabilities (2) $ 16,785 $ 19,019 (1) (2) The Company’s current lease liabilities and long-term are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively, in its consolidated balance sheets.
Components of Lease Expense	The components of lease expense were as follows: Three months ended March 31, 2020 2019 Lease cost Classification Operating lease costs (1) General and administrative expense $ 801 $ 920 Finance lease costs Amortization of leased assets Depreciation and Amortization 329 320 Interest on lease liabilities Interest expense 116 116 Variable lease costs General and administrative expense — — Short-term lease costs (2) General and administrative expense — — Net lease costs $ 1,246 $ 1,356 (1) The Company includes its variable lease costs under operating lease costs as these variable lease costs are immaterial. (2) The Company does not have any short-term leases with lease terms greater than one month.
Maturities of the Company’s Lease Labilities	Maturities of the Company’s lease labilities as of March 31, 2020 were as follows: Year ending December 31, Operating Finance 2020 $ 2,207 $ 1,267 2021 2,512 1,838 2022 2,178 2,027 2023 1,900 708 2024 1,768 105 Thereafter 5,854 — Total $ 16,419 $ 5,945 Less: Interest (4,762 ) (817 ) Present value of lease liabilities $ 11,657 $ 5,128 Maturities of the Company’s lease labilities as of December 31, 2019 were as follows: Year ending December 31, Operating Finance 2019 $ 3,283 $ 1,759 2020 2,783 1,838 2021 2,455 2,026 2022 2,190 708 2023 2,046 106 Thereafter 6,348 — Total $ 19,105 $ 6,437 Less: Interest (5,588 ) (935 ) Present value of lease liabilities $ 13,517 $ 5,502

SUPPLEMENTAL CONDENSED CONSOL_2

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Balance Sheets	UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEETS March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 25,621 $ 1,445 $ — $ 27,066 Restricted cash — — — 20,400 — — 20,400 Assets held for sale — — — 77,850 — — 77,850 Other current assets — — 3,565 60,619 11,574 — 75,758 Total current assets — — 3,565 184,490 13,019 — 201,074 Long-term accounts receivable — — 2,345 59,074 10,055 — 71,474 Cemetery and funeral home property and equipment — — 531 364,534 32,035 — 397,100 Merchandise trusts — — — — 437,638 — 437,638 Perpetual care trusts — — — — 284,832 — 284,832 Deferred selling and obtaining costs — — 5,704 89,682 18,225 — 113,611 Intangible assets — — — 98 55,844 — 55,942 Other assets — — — 24,141 2,607 — 26,748 Investments in and amounts due from affiliates eliminated upon consolidation — 279,834 — 576,588 — (856,422 ) — Total assets $ — $ 279,834 $ 12,145 $ 1,298,607 $ 854,255 $ (856,422 ) $ 1,588,419 Liabilities and Owners' Equity Current liabilities — — 180 102,968 1,486 — 104,634 Long-term debt, net of deferred financing costs — 279,834 61,470 139 — — 341,443 Deferred revenues — — 31,431 727,227 108,749 — 867,407 Perpetual care trust corpus — — — — 284,832 — 284,832 Other long-term liabilities — — — 66,670 16,545 — 83,215 Investments in and amounts due to affiliates eliminated upon consolidation 93,112 93,112 177,069 341,304 494,246 (1,198,843 ) — Total liabilities 93,112 372,946 270,150 1,238,308 905,858 (1,198,843 ) 1,681,531 Owners' equity (93,112 ) (93,112 ) (258,005 ) 60,299 (51,603 ) 342,421 (93,112 ) Total liabilities and owners' equity $ — $ 279,834 $ 12,145 $ 1,298,607 $ 854,255 $ (856,422 ) $ 1,588,419 UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEETS (Continued) December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 33,553 $ 1,314 $ — $ 34,867 Restricted cash — — — 21,900 — — 21,900 Assets held for sale — — — 23,858 — — 23,858 Other current assets — — 3,497 62,686 11,531 — 77,714 Total current assets — — 3,497 141,997 12,845 — 158,339 Long-term accounts receivable — — 2,557 63,124 9,868 — 75,549 Cemetery and funeral home property and equipment — — 609 391,626 31,770 — 424,005 Merchandise trusts — — — — 517,192 — 517,192 Perpetual care trusts — — — — 343,619 — 343,619 Deferred selling and obtaining costs — — 5,654 91,243 18,047 — 114,944 Intangible assets — — — 136 56,110 — 56,246 Other assets — — — 26,907 2,567 — 29,474 Investments in and amounts due from affiliates eliminated upon consolidation — 301,531 — 648,359 — (949,890 ) — Total assets $ — $ 301,531 $ 12,317 $ 1,363,392 $ 992,018 $ (949,890 ) $ 1,719,368 Liabilities and Owners' Equity Current liabilities $ — $ — $ 161 $ 74,674 $ 1,466 $ — $ 76,301 Long-term debt, net of deferred financing costs — 301,531 66,239 193 — — 367,963 Deferred revenues — — 33,349 802,528 113,498 — 949,375 Perpetual care trust corpus — — — — 343,619 — 343,619 Liabilities held for sale, net of current portion Other long-term liabilities — — — 68,227 16,373 — 84,600 Investments in and amounts due to affiliates eliminated upon consolidation 102,490 102,490 183,611 367,770 567,666 (1,324,027 ) — Total liabilities 102,490 404,021 283,360 1,313,392 1,042,622 (1,324,027 ) 1,821,858 Owners' equity (102,490 ) (102,490 ) (271,043 ) 50,000 (50,604 ) 374,137 (102,490 ) Total liabilities and owners' equity $ — $ 301,531 $ 12,317 $ 1,363,392 $ 992,018 $ (949,890 ) $ 1,719,368
Condensed Consolidating Statements of Operations	UNAUDITED CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Three Months Ended March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 1,194 $ 59,698 $ 13,069 $ (2,716 ) $ 71,245 Total costs and expenses — — (3,169 ) (58,984 ) (13,319 ) 2,716 (72,756 ) Gain on sale of businesses — — — 24,086 — — 24,086 Net income from equity investment in subsidiaries 9,003 17,701 12,585 — — (39,289 ) — Interest expense — (8,698 ) (1,911 ) (1,382 ) (293 ) — (12,284 ) Income (loss) from operations before income taxes 9,003 9,003 8,699 23,418 (543 ) (39,289 ) 10,291 Income tax expense — — — (1,288 ) — — (1,288 ) Net income (loss) $ 9,003 $ 9,003 $ 8,699 $ 22,130 $ (543 ) $ (39,289 ) $ 9,003 Three Months Ended March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ 1,564 $ 59,752 $ 11,132 $ (979 ) $ 71,469 Total costs and expenses — (4,520 ) (65,935 ) (11,356 ) 979 (80,832 ) Net loss from equity investment in subsidiaries (21,176 ) (18,925 ) — — 40,101 — Interest expense (1,358 ) (2,087 ) (9,456 ) (270 ) — (13,171 ) Income (loss) from operations before income taxes (22,534 ) (23,968 ) (15,639 ) (494 ) 40,101 (22,534 ) Income tax expense — — — — — — Net income (loss) $ (22,534 ) $ (23,968 ) $ (15,639 ) $ (494 ) $ 40,101 $ (22,534 )
Condensed Consolidating Statement of Cash Flows	UNAUDITED CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Three Months Ended March 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash used in (provided by) operating activities $ — $ — $ 12 $ 4,465 $ 893 $ (10,608 ) $ (5,238 ) Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — — — 26,796 (679 ) — 26,117 Payments to affiliates — — — — — — — Net cash provided by investing activities — — — 26,796 (679 ) — 26,117 Cash Flows From Financing Activities: Cash distributions — — — — — — — Payments from affiliates — — — (10,608 ) — 10,608 — Net borrowings and repayments of debt — — (12 ) (29,872 ) (83 ) — (29,967 ) Other financing activities — — — (213 ) — — (213 ) Net cash used in financing activities — — (12 ) (40,693 ) (83 ) 10,608 (30,180 ) Net (decrease) increase in cash and cash equivalents and restricted cash — — — (9,432 ) 131 — (9,301 ) Cash and cash equivalents and restricted cash—Beginning of period — — — 55,453 1,314 — 56,767 Cash and cash equivalents and restricted cash—End of period $ — $ — $ — $ 46,021 $ 1,445 $ — $ 47,466 Three Months Ended March 31, 2019 Parent Subsidiary Issuer Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash used in (provided by) operating activities $ — $ 119 $ (9,509 ) $ (268 ) $ (3,445 ) $ (13,103 ) Cash Flows From Investing Activities: Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales — (106 ) (1,717 ) (80 ) — (1,903 ) Net cash used investing activities — (106 ) (1,717 ) (80 ) — (1,903 ) Cash Flows From Financing Activities: Cash distributions — — — — — — Payments to affiliates — — (3,445 ) — 3,445 — Net borrowings and repayments of debt — (13 ) 24,030 (74 ) — 23,943 Other financing activities — — (2,636 ) — — (2,636 ) Net cash (used in) provided by financing activities — (13 ) 17,949 (74 ) 3,445 21,307 Net increase (decrease) in cash and cash equivalents and restricted cash — — 6,723 (422 ) — 6,301 Cash and cash equivalents and restricted cash —Beginning of period — — 16,298 1,849 — 18,147 Cash and cash equivalents and restricted cash —End of period $ — $ — $ 23,021 $ 1,427 $ — $ 24,448

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Segment Information	The following tables present financial information with respect to the Company’s segments (in thousands). Corporate costs represent those not directly associated with an operating segment, such as corporate overhead, interest expense and income taxes. Corporate assets primarily consist of cash and cash equivalents and restricted cash. Three Months Ended March 31, 2020 2019 STATEMENT OF OPERATIONS DATA: Cemetery Operations: Revenues $ 58,066 $ 57,910 Operating costs and expenses (51,138 ) (53,162 ) Depreciation and amortization (1,704 ) (1,962 ) Segment operating profit $ 5,224 $ 2,786 Funeral Home Operations: Revenues $ 13,179 $ 13,559 Operating costs and expenses (10,658 ) (11,500 ) Depreciation and amortization (539 ) (588 ) Segment operating profit $ 1,982 $ 1,471 Reconciliation of segment operating profit to net income (loss): Cemetery Operations $ 5,224 $ 2,786 Funeral Home Operations 1,982 1,471 Total segment profit 7,206 4,257 Corporate overhead (8,501 ) (13,413 ) Corporate depreciation and amortization (216 ) (207 ) Gain on sale of businesses 24,086 — Interest expense (12,284 ) (13,171 ) Income tax expense (1,288 ) — Net income (loss) $ 9,003 $ (22,534 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 1,188 $ 890 Funeral Home Operations 10 976 Corporate 875 37 Total capital expenditures $ 2,073 $ 1,903 March 31, 2020 December 31, 2019 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,394,901 $ 1,504,463 Funeral Home Operations 136,726 148,310 Corporate 56,792 66,595 Total assets $ 1,588,419 $ 1,719,368 Assets held for sale: Cemetery Operations $ 65,360 $ 20,819 Funeral Home Operations 12,490 3,039 Total assets held for sale $ 77,850 $ 23,858 Disposed assets: Cemetery Operations $ 20,445 $ — Funeral Home Operations 3,032 110 Total disposed assets $ 23,477 $ 110

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	The tables presented below provide supplemental information to the unaudited condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Company’s unaudited condensed consolidated statements of cash flows (in thousands): Three months ended March 31, 2020 2019 Accounts Receivable Pre-need/at-need contract originations (sales on credit) $ (25,457 ) $ (27,587 ) Cash receipts from sales on credit (post-origination) 23,862 25,622 Changes in accounts receivable, net of allowance $ (1,595 ) $ (1,965 ) Customer Contract Liabilities Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 35,586 $ 34,205 Withdrawals of realized income from merchandise trusts during the period 2,684 2,124 Pre-need/at-need contract originations (sales on credit) 25,457 27,587 Undistributed merchandise trust investment earnings, net (1,595 ) 3,610 Recognition: Merchandise trust investment income, net withdrawn as of end of period (2,107 ) (2,255 ) Recognized maturities of customer contracts collected as of end of period (45,989 ) (46,131 ) Recognized maturities of customer contracts uncollected as of end of period (7,602 ) (10,556 ) Changes in customer contract liabilities $ 6,434 $ 8,584

GENERAL - Additional Informatio

GENERAL - Additional Information (Detail)	Apr. 01, 2020USD ($)	Mar. 31, 2020USD ($)PropertyStateSegmentshares	Dec. 31, 2019USD ($)shares	Sep. 30, 2019USD ($)
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Impairment of long-lived assets | $		$ 0
Cash and cash equivalents | $		27,066,000	$ 34,867,000	$ 27,100,000
Restricted cash | $		20,400,000	$ 21,900,000
Refundable deposit received for divestitures of property | $		$ 5,000,000
Divestiture, number of property in non-binding letter		1
Investment Income Contractual Term		60 months
Debt instrument, variable rate		375.00%
Number of reportable segments | Segment		2
Accounts receivable average cancellation rate basis period		5 years
Lease renewal term description		Certain leases provide the Company with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years.
Maximum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Liquid investments purchased with an original maturity		3 months
Product sales, payment term		60 months
Lease renewal term		30 years
Minimum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Lease renewal term		1 year
Senior Notes
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Preferred units, sold | shares		52,083,333
Preferred unit, aggregate purchase price | $		$ 57,500,000
Senior Notes | Private Placement
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, gross | $		$ 385,000,000
StoneMor Operating LLC
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Ownership percentage subsidiaries by the parent		100.00%	100.00%
C-Corporation Conversion | Partnership and LP Sub
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
General partner ownership interest		100.00%
C-Corporation Conversion | Stonemor GP Holdings LLC
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Contribution of common units | shares			5,099,969
Axar Commitment Agreement | Rights Offering | Maximum
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Proceeds from the contemplated rights offering | $	$ 17,000,000
Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations		30
Cemetery | Consolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations		16
Cemetery | Unconsolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations		14
US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations		319
Number of states | State		27
US and Puerto Rico | Cemetery | Wholly Owned Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations		289
US and Puerto Rico | Cemetery | Managed Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations		30
US and Puerto Rico | Funeral Home
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations		88
Number of states | State		17
US and Puerto Rico | Funeral Home | Cemetery Property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations		41

GENERAL - Reconciliation of Com

GENERAL - Reconciliation of Company's Weighted-average Number of Outstanding Common Shares and Common Limited Partner Units (Detail) - shares shares in Thousands		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Weighted average number of outstanding common shares—basic	[1]	94,472	38,031
Weighted average number of outstanding common shares—diluted	[1]	94,472	38,031
Weighted average number of common limited partner units—basic			38,031
Weighted average number of common limited partner units—diluted			38,031
[1]	For the three months ended March 31, 2020, represents weighted average number of common shares outstanding and for the three months ended March 31, 2019, represents weighted average number of common limited partner units outstanding.

GENERAL - Reconciliation of C_2

GENERAL - Reconciliation of Company's Weighted-average Number of Outstanding Common Shares and Common Limited Partner Units (Parenthetical) (Detail) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share Diluted [Line Items]
Shares and units excluded from the calculation of diluted weighted-average number of outstanding common shares limited partner units, because of their anti-dilutive effect		977,166
Units contingently issuable		46,734
Stock options
Earnings Per Share Diluted [Line Items]
Shares and units excluded from the calculation of diluted weighted-average number of outstanding common shares limited partner units, because of their anti-dilutive effect	1,656,496
Restricted shares
Earnings Per Share Diluted [Line Items]
Shares and units excluded from the calculation of diluted weighted-average number of outstanding common shares limited partner units, because of their anti-dilutive effect	468,750

DIVESTITURES - Additional Infor

DIVESTITURES - Additional Information (Detail) $ in Thousands	Jan. 03, 2020USD ($)Property	Mar. 31, 2020USD ($)Property	Mar. 31, 2020USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price			$ 28,190
Gain on sale of businesses			$ 24,086
Senior Secured Notes
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Percentage of remaining net proceeds from asset disposition to redeem additional portion of debt		80.00%
Remaining California Sale | Senior Secured Notes
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions		$ 3,200
Oakmont Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of cemetery divested | Property	1
Number of funeral home divested | Property	1
Gain on sale of businesses	$ 24,400
Oakmont Agreement | Oakmont Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price	33,000
Oakmont Agreement | Oakmont Sale | Senior Secured Notes
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions	$ 30,300
Olivet Agreement | Olivet Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate purchase price		$ 24,300
California Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of cemetery divested | Property		5
Number of funeral home divested | Property		6
Number of crematories divested | Property		4
California Agreement | Remaining California Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price		$ 7,100

DIVESTITURES - Discontinued Ope

DIVESTITURES - Discontinued Operations and Disposal Groups (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Total assets held for sale	$ 23,477	$ 110
Current liabilities:
Total current liabilities held for sale	52,437	20,668
Assets Held for Sale
Current assets:
Accounts receivable, net of allowance	1,576	580
Prepaid expenses	0	34
Other current assets	163	35
Total current assets held for sale	1,739	649
Long-term accounts receivable, net of allowance	5,102	3,194
Cemetery property	15,789	6,161
Property and equipment, net of accumulated depreciation	8,888	2,912
Merchandise trusts, restricted, at fair value	20,127	6,673
Perpetual care trusts, restricted, at fair value	21,917	2,470
Deferred selling and obtaining costs	2,361	1,388
Other assets	1,927	411
Total assets held for sale	77,850	23,858
Current liabilities:
Accounts payable and accrued liabilities	234	102
Current portion, long-term debt	0	36
Other current liabilities	0	5,000
Total current liabilities held for sale	234	5,138
Deferred revenues	28,841	12,856
Perpetual care trust corpus	21,917	2,470
Other long-term liabilities	1,445	204
Total liabilities held for sale	52,437	20,668
Net assets held for sale	25,413	3,190
Assets Held for Sale | Total California Sale
Current assets:
Accounts receivable, net of allowance	1,576
Prepaid expenses	0
Other current assets	163
Total current assets held for sale	1,739
Long-term accounts receivable, net of allowance	5,102
Cemetery property	15,439
Property and equipment, net of accumulated depreciation	8,888
Merchandise trusts, restricted, at fair value	20,127
Perpetual care trusts, restricted, at fair value	21,917
Deferred selling and obtaining costs	2,361
Other assets	1,927
Total assets held for sale	77,500
Current liabilities:
Accounts payable and accrued liabilities	234
Current portion, long-term debt	0
Other current liabilities	0
Total current liabilities held for sale	234
Deferred revenues	28,841
Perpetual care trust corpus	21,917
Other long-term liabilities	1,445
Total liabilities held for sale	52,437
Net assets held for sale	25,063
Assets Held for Sale | Other
Current assets:
Accounts receivable, net of allowance	0	0
Prepaid expenses	0	0
Other current assets	0	0
Total current assets held for sale	0	0
Long-term accounts receivable, net of allowance	0	0
Cemetery property	350	350
Property and equipment, net of accumulated depreciation	0	150
Merchandise trusts, restricted, at fair value	0	0
Perpetual care trusts, restricted, at fair value	0	0
Deferred selling and obtaining costs	0	0
Other assets	0	0
Total assets held for sale	350	500
Current liabilities:
Accounts payable and accrued liabilities	0	0
Current portion, long-term debt	0	0
Other current liabilities	0	0
Total current liabilities held for sale	0	0
Deferred revenues	0	0
Perpetual care trust corpus	0	0
Other long-term liabilities	0	0
Total liabilities held for sale	0	0
Net assets held for sale	$ 350	500
Assets Held for Sale | Oakmont Sale
Current assets:
Accounts receivable, net of allowance		580
Prepaid expenses		34
Other current assets		35
Total current assets held for sale		649
Long-term accounts receivable, net of allowance		3,194
Cemetery property		5,811
Property and equipment, net of accumulated depreciation		2,762
Merchandise trusts, restricted, at fair value		6,673
Perpetual care trusts, restricted, at fair value		2,470
Deferred selling and obtaining costs		1,388
Other assets		411
Total assets held for sale		23,358
Current liabilities:
Accounts payable and accrued liabilities		102
Current portion, long-term debt		36
Other current liabilities		5,000
Total current liabilities held for sale		5,138
Deferred revenues		12,856
Perpetual care trust corpus		2,470
Other long-term liabilities		204
Total liabilities held for sale		20,668
Net assets held for sale		$ 2,690

EXIT AND DISPOSAL ACTIVITIES -

EXIT AND DISPOSAL ACTIVITIES - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019Position
Trevose, Pennsylvania
Restructuring Cost And Reserve [Line Items]
Number of positions reduced	200

EXIT AND DISPOSAL ACTIVITIES _2

EXIT AND DISPOSAL ACTIVITIES - Summary of Severance Liability Recognized for Reduction in Workforce (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Restructuring Cost And Reserve [Line Items]
Severance liability, beginning balance	$ 150
Cash payments	(150)
Corporate
Restructuring Cost And Reserve [Line Items]
Severance liability, beginning balance	64
Cash payments	(64)
Cemetery | Operating
Restructuring Cost And Reserve [Line Items]
Severance liability, beginning balance	86
Cash payments	$ (86)

ACCOUNTS RECEIVABLE, NET OF A_3

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Long Term Accounts Receivable, Net of Allowance (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Customer receivables	$ 147,673	$ 153,530
Unearned finance income	(15,345)	(16,303)
Allowance for doubtful accounts	(5,338)	(5,884)
Accounts receivable, net of allowance	126,990	131,343
Less: Current portion, net of allowance	55,516	55,794
Long-term portion, net of allowance	$ 71,474	$ 75,549

ACCOUNTS RECEIVABLE, NET OF A_4

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Activity in Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	$ 5,884
Provision for doubtful accounts	1,144	$ 2,042
Balance, end of period	5,338		$ 5,884
Contract Cancellations
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	5,884	$ 4,941	4,941
Provision for doubtful accounts	1,144		7,559
Charge-offs, net	(1,690)		(6,616)
Balance, end of period	$ 5,338		$ 5,884

CEMETERY PROPERTY - Schedule of

CEMETERY PROPERTY - Schedule of Cemetery Property (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Cemetery land	$ 235,568	$ 249,260
Mausoleum crypts and lawn crypts	68,060	71,345
Cemetery property	$ 303,628	$ 320,605

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Buildings and improvements	$ 118,796	$ 125,382
Furniture and equipment	55,965	57,674
Funeral home land	11,285	14,185
Property and equipment, gross	186,046	197,241
Less: Accumulated depreciation	(92,574)	(93,841)
Property and equipment, net of accumulated depreciation	$ 93,472	$ 103,400

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property Plant And Equipment [Abstract]
Depreciation expense	$ 2.2	$ 2.4

MERCHANDISE TRUSTS - Additional

MERCHANDISE TRUSTS - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)security	Dec. 31, 2019USD ($)
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 8,600		$ 9,700
Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Percentage of VIE for cancellable state	52.60%
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 457,765		523,865
Purchases of available for sale securities	13,200	$ 21,300
Sales, maturities and paydowns of available for sale securities	11,100	$ 9,100
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary | Other Than Temporarily Impaired Securities
Schedule Of Available For Sale Securities [Line Items]
Number of securities that incurred other than temporary impairment losses | security		89
Trust assets, cost		$ 91,900
Trust assets, fair value		89,600
Other than temporary impairments loss	0	$ 2,300
Merchandise Trusts | West Virginia Trust Receivable | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 8,591		$ 9,651

MERCHANDISE TRUSTS - Reconcilia

MERCHANDISE TRUSTS - Reconciliation of Merchandise Trust Activities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	$ 517,192
Less: Assets held for sale	(77,850)		$ (23,858)
Balance, end of period	437,638
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	517,192	$ 488,248
Contributions	10,697	13,883
Distributions	(14,029)	(13,639)
Interest and dividends	5,704	7,325
Capital gain distributions	68	99
Realized gains and losses, net	218	(281)
Other than temporary impairment		(2,314)
Taxes	118	4
Fees	(3,022)	(873)
Unrealized change in fair value	(59,181)	22,613
Total	457,765	515,065
Less: Assets held for sale	(20,127)
Balance, end of period	$ 437,638	$ 515,065

MERCHANDISE TRUSTS - Cost and M

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Fair Value	$ 8,600	$ 9,700
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	509,066	515,680
Gross Unrealized Gains	13,681	11,346
Gross Unrealized Losses	(64,982)	(3,161)
Fair Value	457,765	523,865
Cost, Assets held for sale	(21,778)	(6,369)
Gross Unrealized Gains, Assets held for sale	(425)	(304)
Gross Unrealized Losses,Assets held for sale	2,076
Fair Value, Assets held for sale	(20,127)	(6,673)
Cost, Excluding assets held for sale	487,288	509,311
Gross Unrealized Gains, Excluding assets held for sale	13,256	11,042
Gross Unrealized Losses, Excluding assets held for sale	(62,906)	(3,161)
Fair Value, Excluding assets held for sale	437,638	517,192
Variable Interest Entity, Primary Beneficiary | Short-term investments | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	120,171	144,610
Fair Value	120,171	144,610
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	6,767	1,239
Gross Unrealized Gains	27	20
Gross Unrealized Losses	(316)	(198)
Fair Value	6,478	1,061
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | U.S. governmental securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	474	456
Gross Unrealized Gains	23	6
Gross Unrealized Losses	(82)	(65)
Fair Value	415	397
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | Corporate debt securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	6,293	783
Gross Unrealized Gains	4	14
Gross Unrealized Losses	(234)	(133)
Fair Value	6,063	664
Variable Interest Entity, Primary Beneficiary | Mutual funds - debt securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	30,138	67,801
Gross Unrealized Gains	160	1,857
Gross Unrealized Losses	(2,464)	(6)
Fair Value	27,834	69,652
Variable Interest Entity, Primary Beneficiary | Mutual funds - equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	46,279	46,609
Gross Unrealized Gains	1,577	1,744
Gross Unrealized Losses	(25,236)
Fair Value	22,620	48,353
Variable Interest Entity, Primary Beneficiary | Other investment funds | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	235,150	213,024
Gross Unrealized Gains	10,916	6,366
Gross Unrealized Losses	(15,626)	(2,953)
Fair Value	230,440	216,437
Variable Interest Entity, Primary Beneficiary | Equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	56,668	24,386
Gross Unrealized Gains	1,001	1,327
Gross Unrealized Losses	(20,331)	(4)
Fair Value	37,338	25,709
Variable Interest Entity, Primary Beneficiary | Other invested assets | Merchandise Trusts | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	4,387	8,360
Gross Unrealized Gains		32
Gross Unrealized Losses	(94)
Fair Value	4,293	8,392
Variable Interest Entity, Primary Beneficiary | Total investments | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	499,560	506,029
Gross Unrealized Gains	13,681	11,346
Gross Unrealized Losses	(64,067)	(3,161)
Fair Value	449,174	514,214
Variable Interest Entity, Primary Beneficiary | West Virginia Trust Receivable | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	9,506	9,651
Gross Unrealized Losses	(915)
Fair Value	$ 8,591	$ 9,651

MERCHANDISE TRUSTS - Cost and_2

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Parenthetical) (Detail) - Merchandise Trusts - Variable Interest Entity, Primary Beneficiary $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2020USD ($)Extension	Dec. 31, 2019USD ($)Extension
Schedule Of Available For Sale Securities [Line Items]
Number of potential lockup period extensions | Extension	3	3
Lockup extension period	1 year	1 year
Unfunded investment commitments to private credit funds, callable at any time | $	$ 49.3	$ 57.3
Minimum
Schedule Of Available For Sale Securities [Line Items]
Fixed income funds and equity funds, redemption period	1 day	1 day
Private credit funds, lockup periods	1 year	1 year
Maximum
Schedule Of Available For Sale Securities [Line Items]
Fixed income funds and equity funds, redemption period	30 days	30 days
Private credit funds, lockup periods	6 years	6 years

MERCHANDISE TRUSTS - Contractua

MERCHANDISE TRUSTS - Contractual Maturities of Debt Securities Held in Merchandise Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Merchandise Trusts - Fixed maturities - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 199	$ 213
1 year through 5 years	4,051	624
6 years through 10 years	2,215	209
More than 10 years	13	13
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	112	112
1 year through 5 years	81	78
6 years through 10 years	208	193
More than 10 years	13	13
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	87	101
1 year through 5 years	3,970	546
6 years through 10 years	$ 2,007	$ 16

MERCHANDISE TRUSTS - Aging of U

MERCHANDISE TRUSTS - Aging of Unrealized Losses on Investments in Fixed Maturities and Equity Securities Held in Merchandise Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Merchandise Trusts - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	$ 62,011	$ 2,993
12 Months or more Unrealized Losses	2,056	168
Total Unrealized Losses	64,067	3,161
Less than 12 months Fair Value	128,574	55,314
12 Months or more Fair Value	1,664	821
Total Fair Value	130,238	56,135
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	110	30
12 Months or more Unrealized Losses	206	168
Total Unrealized Losses	316	198
Less than 12 months Fair Value	5,847	288
12 Months or more Fair Value	759	821
Total Fair Value	6,606	1,109
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		1
12 Months or more Unrealized Losses	82	64
Total Unrealized Losses	82	65
Less than 12 months Fair Value		90
12 Months or more Fair Value	302	397
Total Fair Value	302	487
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	110	29
12 Months or more Unrealized Losses	124	104
Total Unrealized Losses	234	133
Less than 12 months Fair Value	5,847	198
12 Months or more Fair Value	457	424
Total Fair Value	6,304	622
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	2,064	6
12 Months or more Unrealized Losses	400
Total Unrealized Losses	2,464	6
Less than 12 months Fair Value	19,756	241
Total Fair Value	19,756	241
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	23,880
12 Months or more Unrealized Losses	1,356
Total Unrealized Losses	25,236
Less than 12 months Fair Value	18,857
Total Fair Value	18,857
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	15,626	2,953
Total Unrealized Losses	15,626	2,953
Less than 12 months Fair Value	59,261	54,782
Total Fair Value	59,261	54,782
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	20,331	4
Total Unrealized Losses	20,331	4
Less than 12 months Fair Value	24,853	3
Total Fair Value	24,853	$ 3
Other invested assets
Investments, Unrealized Loss Position [Line Items]
12 Months or more Unrealized Losses	94
Total Unrealized Losses	94
12 Months or more Fair Value	905
Total Fair Value	$ 905

PERPETUAL CARE TRUSTS - Reconci

PERPETUAL CARE TRUSTS - Reconciliation of Perpetual Care Trust Activities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	$ 343,619
Less: Assets held for sale	(77,850)		$ (23,858)
Balance, end of period	284,832
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	343,619	$ 330,562
Contributions	1,952	1,983
Distributions	(6,294)	(4,403)
Interest and dividends	6,624	5,148
Capital gain distributions	99	114
Realized gains and losses, net	163	977
Other than temporary impairment		(713)
Taxes	(37)	4
Fees	(913)	(704)
Unrealized change in fair value	(38,464)	11,857
Total	306,749	344,825
Less: Assets held for sale	(21,917)
Balance, end of period	$ 284,832	$ 344,825

PERPETUAL CARE TRUSTS - Additio

PERPETUAL CARE TRUSTS - Additional Information (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts	3 Months Ended
	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)security
Debt Securities, Available-for-sale [Line Items]
Purchases of available for sale securities	$ 5,400,000	$ 35,300,000
Sales, maturities and paydowns of available for sale securities	4,400,000	$ 31,900,000
Other Than Temporarily Impaired Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities that incurred other than temporary impairment losses | security		66
Trust assets, cost		$ 29,200,000
Trust assets, fair value		28,500,000
Other than temporary impairments loss	$ 0	$ 700,000

PERPETUAL CARE TRUSTS - Cost an

PERPETUAL CARE TRUSTS - Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Cost, Assets held for sale	$ (24,002)	$ (2,416)
Gross Unrealized Gains, Assets held for sale	(101)	(54)
Gross Unrealized Losses,Assets held for sale	2,186
Fair Value, Assets held for sale	(21,917)	(2,470)
Cost, Excluding assets held for sale	312,078	334,486
Gross Unrealized Gains, Excluding assets held for sale	13,196	14,915
Gross Unrealized Losses, Excluding assets held for sale	(40,442)	(5,782)
Fair Value, Excluding assets held for sale	284,832	343,619
Short-term investments | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	32,403	50,358
Fair Value	32,403	50,358
Fixed maturities
Debt Securities, Available-for-sale [Line Items]
Cost	3,823	3,089
Gross Unrealized Gains	109	54
Gross Unrealized Losses	(235)	(194)
Fair Value	3,697	2,949
Fixed maturities | Level 2 | U.S. governmental securities
Debt Securities, Available-for-sale [Line Items]
Cost	1,072	1,069
Gross Unrealized Gains	90	32
Gross Unrealized Losses	(58)	(52)
Fair Value	1,104	1,049
Fixed maturities | Level 2 | Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Cost	2,751	2,020
Gross Unrealized Gains	19	22
Gross Unrealized Losses	(177)	(142)
Fair Value	2,593	1,900
Mutual funds - debt securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	17,631	49,963
Gross Unrealized Gains	58	1,439
Gross Unrealized Losses	(1,178)	(38)
Fair Value	16,511	51,364
Mutual funds - equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	16,964	16,698
Gross Unrealized Gains	605	1,617
Gross Unrealized Losses	(6,724)	(66)
Fair Value	10,845	18,249
Other investment funds
Debt Securities, Available-for-sale [Line Items]
Cost	230,401	186,355
Gross Unrealized Gains	12,474	10,526
Gross Unrealized Losses	(16,219)	(5,472)
Fair Value	226,656	191,409
Equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	35,467	30,423
Gross Unrealized Gains	51	1,333
Gross Unrealized Losses	(18,272)	(12)
Fair Value	17,246	31,744
Other invested assets | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost		16
Fair Value		16
Cost	(609)
Fair Value	(609)
Total Investments
Debt Securities, Available-for-sale [Line Items]
Cost	336,080	336,902
Gross Unrealized Gains	13,297	14,969
Gross Unrealized Losses	(42,628)	(5,782)
Fair Value	$ 306,749	$ 346,089

PERPETUAL CARE TRUSTS - Cost _2

PERPETUAL CARE TRUSTS - Cost and Market Value Associated with Assets Held in Perpetual Care Trusts (Parenthetical) (Detail) - Perpetual care trusts - Variable Interest Entity, Primary Beneficiary $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2020USD ($)Extension	Dec. 31, 2019USD ($)Extension
Debt Securities, Available-for-sale [Line Items]
Number of potential lockup period extensions | Extension	3	3
Lockup extension period	1 year	1 year
Unfunded investment commitments to private credit funds, callable at any time | $	$ 56.4	$ 62.4
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	1 year	1 year
Maximum
Debt Securities, Available-for-sale [Line Items]
Fixed income funds and equity funds, redemption period	30 days	30 days
Private credit funds, lockup periods	7 years	7 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 - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 299	$ 354
1 year through 5 years	2,186	1,714
6 years through 10 years	1,142	768
More than 10 years	70	114
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	85	60
1 year through 5 years	168	192
6 years through 10 years	780	684
More than 10 years	70	114
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	214	294
1 year through 5 years	2,018	1,522
6 years through 10 years	$ 362	$ 84

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, 2020	Dec. 31, 2019
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$ 97,459	$ 57,723
12 Months or more Fair Value	2,871	2,829
Total Fair Value	100,330	60,552
Less than 12 months Unrealized Losses	42,081	5,638
12 Months or more Unrealized Losses	547	144
Total Unrealized Losses	42,628	5,782
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	1,759	754
12 Months or more Fair Value	2,831	2,829
Total Fair Value	4,590	3,583
Less than 12 months Unrealized Losses	70	50
12 Months or more Unrealized Losses	165	144
Total Unrealized Losses	235	194
Fixed maturities | U.S. governmental securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value		291
12 Months or more Fair Value	1,002	942
Total Fair Value	1,002	1,233
Less than 12 months Unrealized Losses		4
12 Months or more Unrealized Losses	58	48
Total Unrealized Losses	58	52
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	1,759	463
12 Months or more Fair Value	1,829	1,887
Total Fair Value	3,588	2,350
Less than 12 months Unrealized Losses	70	46
12 Months or more Unrealized Losses	107	96
Total Unrealized Losses	177	142
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	12,800	2,856
12 Months or more Fair Value	19
Total Fair Value	12,819	2,856
Less than 12 months Unrealized Losses	1,016	38
12 Months or more Unrealized Losses	162
Total Unrealized Losses	1,178	38
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	7,476	566
12 Months or more Fair Value	7
Total Fair Value	7,483	566
Less than 12 months Unrealized Losses	6,517	66
12 Months or more Unrealized Losses	207
Total Unrealized Losses	6,724	66
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	58,418	53,426
Total Fair Value	58,418	53,426
Less than 12 months Unrealized Losses	16,219	5,472
Total Unrealized Losses	16,219	5,472
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	17,006	121
12 Months or more Fair Value	5
Total Fair Value	17,011	121
Less than 12 months Unrealized Losses	18,259	12
12 Months or more Unrealized Losses	13
Total Unrealized Losses	18,272	$ 12
Other invested assets
Investments, Unrealized Loss Position [Line Items]
12 Months or more Fair Value	9
Total Fair Value	$ 9

LONG-TERM DEBT - Outstanding De

LONG-TERM DEBT - Outstanding Debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Less deferred financing costs, net of accumulated amortization	$ (12,348)	$ (12,856)
Total debt	343,582	368,337
Less current maturities	(2,139)	(374)
Total long-term debt	341,443	367,963
9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024
Debt Instrument [Line Items]
Long-term debt, gross	353,648	380,619
Insurance and vehicle financing
Debt Instrument [Line Items]
Long-term debt, gross	$ 2,282	$ 574

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Detail)	Jun. 27, 2019USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Sep. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2020
Debt Disclosure [Line Items]
Amortization of deferred financing fees			$ 700,000		$ 1,500,000
9.875% notes, due 2024 | Private Placement
Debt Disclosure [Line Items]
Long-term debt, interest rate	9.875%
11.500% notes, due 2024 | Private Placement
Debt Disclosure [Line Items]
Long-term debt, interest rate	11.50%
Senior Secured Notes
Debt Disclosure [Line Items]
Interest payable, Description	Interest is payable quarterly in arrears on the 30th day of each March, June, September and December, commencing September 30, 2019.
Maturity date	Jun. 30, 2024
Interest payable option, Description	The Senior Secured Notes will require cash interest payments at 9.875% for all interest periods after January 30, 2022.
Applicable interest rate on united states treasury securities	0.50%
Redemptions from asset dispositions	$ 55,000,000
Percentage of principal amount of debt redeemed	2.00%
Redemption of senior secured notes			32,200,000
Percentage of excess cash flow	75.00%
Debt covenant, aggregate amount of capital expenditures				$ 20,000,000
Debt covenant, unrestricted cash and unrestricted permitted investments			$ 12,500,000
Debt covenant, consolidated asset coverage ratio			1.60
Uncured period			15 days
Covenant compliance, percentage			25.00%
Percentage of consolidated revenue			15.00%
Debt instrument, revenue covenant			$ 30,000,000
Revenue - cure period			30 days
Interest rate increase percentage			13.50%
Senior Secured Notes | Minimum
Debt Disclosure [Line Items]
Debt instrument, acceleration of or failure to pay			$ 5,000,000
Senior Secured Notes | Scenario, Forecast
Debt Disclosure [Line Items]
Debt covenant, unrestricted cash and unrestricted permitted investments		$ 12,500,000
Debt covenant, consolidated asset coverage ratio						1.40
Senior Secured Notes | Redeemed Before June 27, 2021
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	4.00%
Senior Secured Notes | Redemption Date Through June 27, 2021
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	11.50%
Senior Secured Notes | Redeemed On Or After June 27, 2021 and Before June 27, 2022
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	4.00%
Senior Secured Notes | Redeemed On Or After June 27, 2022 and Before June 27, 2023
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	2.00%
Senior Secured Notes | Redeemed On Or After June 27, 2023
Debt Disclosure [Line Items]
Debt premium percentage	0.00%
Senior Secured Notes | In Cash
Debt Disclosure [Line Items]
Long-term debt, interest rate	9.875%
Senior Secured Notes | Option Through January 30, 2022 - In Cash
Debt Disclosure [Line Items]
Long-term debt, interest rate	7.50%		7.50%
Senior Secured Notes | Option Through January 30, 2022 - Payable in Kind
Debt Disclosure [Line Items]
Long-term debt, interest rate	4.00%		4.00%
Senior Secured Notes | Private Placement
Debt Disclosure [Line Items]
Long-term debt, principal amount	$ 385,000,000
Gross proceeds from the sale of the senior secured notes	371,500,000
Long-term debt, debt issuance costs	$ 7,000,000

LONG-TERM DEBT - Schedule of Co

LONG-TERM DEBT - Schedule of Consolidated Interest Coverage Ratio (Detail) - Senior Secured Notes	Mar. 31, 2020
March 31, 2020 | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	0.40
June 30, 2020 | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	0.75
September 30, 2020 | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1
December 31, 2020
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.15
December 31, 2020 | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.15
March 31, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.25
March 31, 2021 | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.25
June 30, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.30
June 30, 2021 | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.30
September 30, 2021 | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.35
December 31, 2021 | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.45
March 31, 2022 and each quarter end thereafter | Maximum
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.50

OWNERS' EQUITY - Additional Inf

OWNERS' EQUITY - Additional Information (Detail) $ / shares in Units, $ in Millions	Dec. 18, 2019Installment$ / sharesshares	Mar. 31, 2020USD ($)$ / sharesshares	Mar. 31, 2019USD ($)	Dec. 31, 2019$ / sharesshares
Equity [Line Items]
Common stock, par value | $ / shares		$ 0.01		$ 0.01
Preferred stock, par value | $ / shares		$ 0.01
Common stock, shares issued		94,477,102		94,447,356
Common stock, shares outstanding		94,477,102		94,447,356
Preferred stock, shares issued		0
Preferred stock, shares outstanding		0
Common Stock available for issuance		105,522,898
Preferred Stock available for issuance		10,000,000
Unrecognized compensation cost related to unvested stock options | $		$ 1.6
Share-based Compensation, remaining weighted average period		2 years 8 months 12 days
Non-qualified Stock Options
Equity [Line Items]
Non-cash stock compensation expense | $		$ 0.2
Non-qualified Stock Options | Senior Management
Equity [Line Items]
Share-based compensation, options granted	5,500,000
Share-based compensation arrangements by share-based payment award, options exercise price | $ / shares	$ 1.20
Number of equal annual installments | Installment	3
Share-based compensation arrangement by share-based payment award, options vesting commencing date	Dec. 18, 2020
Share-based compensation, expected weighted-average service period	3 years
Phantom Unit And Restricted Unit Awards
Equity [Line Items]
Non-cash stock compensation expense | $		$ 0.2	$ 0.3
Share-based Compensation, remaining weighted average period		2 years 3 months
Unamortised compensation cost related to unvested restricted stock awards | $		$ 1.6
Maximum | Non-qualified Stock Options | Senior Management
Equity [Line Items]
Share-based compensation, option awards expiration	10 years
Long-term Incentive Plan
Equity [Line Items]
Common Stock available for issuance		1,133,542
Long-Term Incentive Plan, common units permitted for grant (in shares)		8,500,000

OWNERS' EQUITY - Stock Options

OWNERS' EQUITY - Stock Options Activity (Detail)	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted Average Grant Date Fair Value, end of period	$ 0.34
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted Average Exercise Price, end of period	$ 1.20
Non-qualified Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of Stock Options, beginning of period (in shares) | shares	5,500,000
Number of Stock Options, Options forfeited (in shares) | shares	(225,000)
Number of Stock Options, end of period (in shares) | shares	5,275,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted Average Grant Date Fair Value, beginning of period	$ 0.34
Weighted Average Grant Date Fair Value, Options forfeited	0.34
Weighted Average Grant Date Fair Value, end of period	0.34
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Weighted Average Exercise Price, beginning of period	1.20
Weighted Average Exercise Price, Options forfeited	1.20
Weighted Average Exercise Price, end of period	$ 1.20

OWNERS' EQUITY - Assumptions in

OWNERS' EQUITY - Assumptions in Fair Value of Stock Options Granted (Detail)	3 Months Ended
	Mar. 31, 2020$ / shares
Equity [Abstract]
Expected dividend yield	0.00%
Expected volatility	23.41%
Expected term (years)	6 years
Risk-free interest rate	1.78%
Exercise price per stock option	$ 1.20
Market price per share	1.23
Weighted average fair value per stock option	$ 0.34

OWNERS' EQUITY - Phantom and Re

OWNERS' EQUITY - Phantom and Restricted Unit Awards (Detail) - Phantom Unit And Restricted Unit Awards	3 Months Ended
	Mar. 31, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Total non-vested at December 31, 2019 (in shares) | shares	559,218
Units issued (in shares) | shares	18,518
Units vested (in shares) | shares	(46,875)
Total non-vested at March 31, 2020 (in shares) | shares	530,861
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Total non-vested at December 31, 2019 | $ / shares	$ 3.67
Units issued | $ / shares	1.08
Units vested | $ / shares	3.88
Total non-vested at March 31, 2020 | $ / shares	$ 3.56

DEFERRED REVENUES AND COSTS - A

DEFERRED REVENUES AND COSTS - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue From Contract With Customer [Abstract]
Revenue, practical expedient, incremental cost of obtaining contract [true false]	false
Customer contract liabilities, revenue recognized	$ 19.9	$ 22.6

DEFERRED REVENUES AND COSTS - S

DEFERRED REVENUES AND COSTS - Schedule of Deferred Revenue and Other Costs (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Deferred contract revenues	$ 819,147	$ 837,190
Deferred merchandise trust revenue	97,910	104,304
Deferred merchandise trust unrealized gains (losses)	(49,650)	7,881
Deferred revenues	867,407	949,375
Deferred selling and obtaining costs	$ 113,611	$ 114,944

DEFERRED REVENUES AND COSTS -_2

DEFERRED REVENUES AND COSTS - Schedule of Customer Contract Liabilities, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Customer contract liabilities, gross	$ 889,868	$ 974,927
Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts	(22,461)	(25,552)
Customer contract liabilities, net	$ 867,407	$ 949,375

DEFERRED REVENUES AND COSTS - R

DEFERRED REVENUES AND COSTS - Revenue, Remaining Performance Obligation (Detail)	Mar. 31, 2020
First 4-5years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	55.00%
Within 18 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	80.00%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - Second Quarter Twenty Fourteen Acquisition $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Commitments And Contingencies [Line Items]
Aggregate fixed rent payment to landlord	$ 36
Deferred fixed rent	$ 6
Minimum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred	6 years
Maximum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred	11 years

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Fixed Rent for Cemeteries (Detail) - Two Thousand Fourteen Acquisitions Member $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)
Lease Years 1-5
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	$ 0
Lease Years 6-20
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,000,000
Lease Years 21-25
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,200,000
Lease Years 26- 35
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	1,500,000
Lease Years 36-60
Management Agreement Future Minimum Payments Due [Line Items]
Ground Lease Payments Per Year	$ 0

LEASES - Additional Information

LEASES - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Lessee Lease Description [Line Items]
Number of sale-leaseback related to warehouses	one
Lease renewal term description	Certain leases provide the Company with the option to renew for additional periods, with renewal terms that can extend the lease term for periods ranging from 1 to 30 years.
Operating lease weighted-average discount rate	9.90%
Finance lease weighted-average discount rate	8.50%
Operating lease payments	$ 2.5
Residual value guarantees	$ 2
Operating lease, weighted average remaining lease term	7 years
Finance lease, weighted average remaining lease term	2 years 7 months 6 days
Lessee, additional operating lease not yet commenced ,value	$ 0.1
Minimum
Lessee Lease Description [Line Items]
Lease renewal term	1 year
Maximum
Lessee Lease Description [Line Items]
Lease renewal term	30 years

LEASES - Schedule of Components

LEASES - Schedule of Components of Leases (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Assets:
Operating	$ 8,793	$ 10,570
Finance	5,095	5,685
Total ROU assets	13,888	16,255
Current Liabilities:
Operating	1,825	2,022
Finance	1,200	1,200
Long-term
Operating	9,833	11,495
Finance	3,927	4,302
Total lease liabilities	$ 16,785	$ 19,019

LEASES - Components of Lease Ex

LEASES - Components of Lease Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Finance lease costs
Net lease costs	$ 1,246	$ 1,356
Depreciation and Amortization
Finance lease costs
Amortization of leased assets	329	320
General and Administrative Expense
Lease cost
Operating lease costs	801	920
Interest Expense
Finance lease costs
Interest on lease liabilities	$ 116	$ 116

LEASES - Components of Lease _2

LEASES - Components of Lease Expense (Parenthetical) (Detail)	3 Months Ended
	Mar. 31, 2020
Maximum
Lessee Lease Description [Line Items]
Term of short term lease	one month

LEASES - Schedule of Maturities

LEASES - Schedule of Maturities the Company's of Lease Liabilities (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Operating
2019		$ 3,283
2020	$ 2,207
2021	2,512	2,783
2022	2,178	2,455
2023	1,900	2,190
2024	1,768	2,046
Thereafter	5,854	6,348
Total	16,419	19,105
Less: Interest	(4,762)	(5,588)
Present value of lease liabilities	11,657	13,517
Finance
2019		1,759
2020	1,267
2021	1,838	1,838
2022	2,027	2,026
2023	708	708
2024	105	106
Total	5,945	6,437
Less: Interest	(817)	(935)
Present value of lease liabilities	$ 5,128	$ 5,502

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS - Additional Information (Detail) - Senior Secured Notes - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value	$ 353.3	$ 383.2
Notes payable, carrying value	$ 365.1	$ 392.8

SUPPLEMENTAL CONDENSED CONSOL_3

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Additional Information (Detail)	Mar. 31, 2020	Dec. 31, 2019
StoneMor Operating LLC
Schedule Of Condensed Financial Information Of Subsidiaries [Line Items]
Ownership percentage subsidiaries by the parent	100.00%	100.00%

SUPPLEMENTAL CONDENSED CONSOL_4

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 27,066	$ 34,867	$ 27,100
Restricted cash	20,400	21,900
Assets held for sale	77,850	23,858
Other current assets	75,758	77,714
Total current assets	201,074	158,339
Long-term accounts receivable	71,474	75,549
Cemetery and funeral home property and equipment	397,100	424,005
Merchandise trusts	437,638	517,192
Perpetual care trusts	284,832	343,619
Deferred selling and obtaining costs	113,611	114,944
Intangible assets	55,942	56,246
Other assets	26,748	29,474
Total assets	1,588,419	1,719,368
Liabilities and Owners' Equity
Current liabilities	104,634	76,301
Long-term debt, net of deferred financing costs	341,443	367,963
Deferred revenues	867,407	949,375
Perpetual care trust corpus	284,832	343,619
Other long-term liabilities	83,215	84,600
Total liabilities	1,681,531	1,821,858
Owners' equity	(93,112)	(102,490)
Total liabilities and owners' equity	1,588,419	1,719,368
Parent
Liabilities and Owners' Equity
Investments in and amounts due to affiliates eliminated upon consolidation	93,112	102,490
Total liabilities	93,112	102,490
Owners' equity	(93,112)	(102,490)
Partnership
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	279,834	301,531
Total assets	279,834	301,531
Liabilities and Owners' Equity
Long-term debt, net of deferred financing costs	279,834	301,531
Investments in and amounts due to affiliates eliminated upon consolidation	93,112	102,490
Total liabilities	372,946	404,021
Owners' equity	(93,112)	(102,490)
Total liabilities and owners' equity	279,834	301,531
CFS West Virginia
Current assets:
Other current assets	3,565	3,497
Total current assets	3,565	3,497
Long-term accounts receivable	2,345	2,557
Cemetery and funeral home property and equipment	531	609
Deferred selling and obtaining costs	5,704	5,654
Total assets	12,145	12,317
Liabilities and Owners' Equity
Current liabilities	180	161
Long-term debt, net of deferred financing costs	61,470	66,239
Deferred revenues	31,431	33,349
Investments in and amounts due to affiliates eliminated upon consolidation	177,069	183,611
Total liabilities	270,150	283,360
Owners' equity	(258,005)	(271,043)
Total liabilities and owners' equity	12,145	12,317
Guarantor Subsidiaries
Current assets:
Cash and cash equivalents, excluding restricted cash	25,621	33,553
Restricted cash	20,400	21,900
Assets held for sale	77,850	23,858
Other current assets	60,619	62,686
Total current assets	184,490	141,997
Long-term accounts receivable	59,074	63,124
Cemetery and funeral home property and equipment	364,534	391,626
Deferred selling and obtaining costs	89,682	91,243
Intangible assets	98	136
Other assets	24,141	26,907
Investments in and amounts due from affiliates eliminated upon consolidation	576,588	648,359
Total assets	1,298,607	1,363,392
Liabilities and Owners' Equity
Current liabilities	102,968	74,674
Long-term debt, net of deferred financing costs	139	193
Deferred revenues	727,227	802,528
Other long-term liabilities	66,670	68,227
Investments in and amounts due to affiliates eliminated upon consolidation	341,304	367,770
Total liabilities	1,238,308	1,313,392
Owners' equity	60,299	50,000
Total liabilities and owners' equity	1,298,607	1,363,392
Non-Guarantor Subsidiaries
Current assets:
Cash and cash equivalents, excluding restricted cash	1,445	1,314
Other current assets	11,574	11,531
Total current assets	13,019	12,845
Long-term accounts receivable	10,055	9,868
Cemetery and funeral home property and equipment	32,035	31,770
Merchandise trusts	437,638	517,192
Perpetual care trusts	284,832	343,619
Deferred selling and obtaining costs	18,225	18,047
Intangible assets	55,844	56,110
Other assets	2,607	2,567
Total assets	854,255	992,018
Liabilities and Owners' Equity
Current liabilities	1,486	1,466
Deferred revenues	108,749	113,498
Perpetual care trust corpus	284,832	343,619
Other long-term liabilities	16,545	16,373
Investments in and amounts due to affiliates eliminated upon consolidation	494,246	567,666
Total liabilities	905,858	1,042,622
Owners' equity	(51,603)	(50,604)
Total liabilities and owners' equity	854,255	992,018
Eliminations
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	(856,422)	(949,890)
Total assets	(856,422)	(949,890)
Liabilities and Owners' Equity
Investments in and amounts due to affiliates eliminated upon consolidation	(1,198,843)	(1,324,027)
Total liabilities	(1,198,843)	(1,324,027)
Owners' equity	342,421	374,137
Total liabilities and owners' equity	$ (856,422)	$ (949,890)

SUPPLEMENTAL CONDENSED CONSOL_5

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Financial Statements Captions [Line Items]
Total revenues	$ 71,245	$ 71,469
Total costs and expenses	(72,756)	(80,832)
Gain on sale of businesses	24,086
Interest expense	(12,284)	(13,171)
Income (loss) from operations before income taxes	10,291	(22,534)
Income tax expense	(1,288)
Net income (loss)	9,003	(22,534)
Parent
Condensed Financial Statements Captions [Line Items]
Net income (loss) from equity investment in subsidiaries	9,003
Income (loss) from operations before income taxes	9,003
Net income (loss)	9,003
Partnership
Condensed Financial Statements Captions [Line Items]
Net income (loss) from equity investment in subsidiaries	17,701	(21,176)
Interest expense	(8,698)	(1,358)
Income (loss) from operations before income taxes	9,003	(22,534)
Net income (loss)	9,003	(22,534)
CFS West Virginia
Condensed Financial Statements Captions [Line Items]
Total revenues	1,194	1,564
Total costs and expenses	(3,169)	(4,520)
Net income (loss) from equity investment in subsidiaries	12,585	(18,925)
Interest expense	(1,911)	(2,087)
Income (loss) from operations before income taxes	8,699	(23,968)
Net income (loss)	8,699	(23,968)
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Total revenues	59,698	59,752
Total costs and expenses	(58,984)	(65,935)
Gain on sale of businesses	24,086
Interest expense	(1,382)	(9,456)
Income (loss) from operations before income taxes	23,418	(15,639)
Income tax expense	(1,288)
Net income (loss)	22,130	(15,639)
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Total revenues	13,069	11,132
Total costs and expenses	(13,319)	(11,356)
Interest expense	(293)	(270)
Income (loss) from operations before income taxes	(543)	(494)
Net income (loss)	(543)	(494)
Eliminations
Condensed Financial Statements Captions [Line Items]
Total revenues	(2,716)	(979)
Total costs and expenses	2,716	979
Net income (loss) from equity investment in subsidiaries	(39,289)	40,101
Income (loss) from operations before income taxes	(39,289)	40,101
Net income (loss)	$ (39,289)	$ 40,101

SUPPLEMENTAL CONDENSED CONSOL_6

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Condensed Financial Statements Captions [Line Items]
Net cash used in (provided by) operating activities	$ (5,238)	$ (13,103)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	26,117	(1,903)
Net cash provided by (used in) investing activities	26,117	(1,903)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(29,967)	23,943
Other financing activities	(213)	(2,636)
Net cash (used in) provided by financing activities	(30,180)	21,307
Net (decrease) increase in cash, cash equivalents and restricted cash	(9,301)	6,301
Cash, cash equivalents and restricted cash—Beginning of period	56,767	18,147
Cash, cash equivalents and restricted cash—End of period	47,466	24,448
CFS West Virginia
Condensed Financial Statements Captions [Line Items]
Net cash used in (provided by) operating activities	12	119
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales		(106)
Net cash provided by (used in) investing activities		(106)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(12)	(13)
Net cash (used in) provided by financing activities	(12)	(13)
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash used in (provided by) operating activities	4,465	(9,509)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	26,796	(1,717)
Net cash provided by (used in) investing activities	26,796	(1,717)
Cash Flows From Financing Activities:
Payments from (to) affiliates	(10,608)	(3,445)
Net borrowings and repayments of debt	(29,872)	24,030
Other financing activities	(213)	(2,636)
Net cash (used in) provided by financing activities	(40,693)	17,949
Net (decrease) increase in cash, cash equivalents and restricted cash	(9,432)	6,723
Cash, cash equivalents and restricted cash—Beginning of period	55,453	16,298
Cash, cash equivalents and restricted cash—End of period	46,021	23,021
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash used in (provided by) operating activities	893	(268)
Cash Flows From Investing Activities:
Cash paid for acquisitions and capital expenditures, net of proceeds from divestitures and asset sales	(679)	(80)
Net cash provided by (used in) investing activities	(679)	(80)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(83)	(74)
Net cash (used in) provided by financing activities	(83)	(74)
Net (decrease) increase in cash, cash equivalents and restricted cash	131	(422)
Cash, cash equivalents and restricted cash—Beginning of period	1,314	1,849
Cash, cash equivalents and restricted cash—End of period	1,445	1,427
Eliminations
Condensed Financial Statements Captions [Line Items]
Net cash used in (provided by) operating activities	(10,608)	(3,445)
Cash Flows From Financing Activities:
Payments from (to) affiliates	10,608	3,445
Net cash (used in) provided by financing activities	$ 10,608	$ 3,445

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2020Segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT INFORMATION - Segment I

SEGMENT INFORMATION - Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 71,245	$ 71,469
Depreciation and amortization	(2,459)	(2,757)
Operating income (loss)	22,575	(9,363)
Corporate overhead	(8,501)	(13,413)
Corporate depreciation and amortization	(216)	(207)
Gain on sale of businesses	24,086
Interest expense	(12,284)	(13,171)
Income tax expense	(1,288)
Net income (loss)	9,003	(22,534)
Capital expenditures	2,073	1,903
Total assets	1,588,419		$ 1,719,368
Total assets held for sale	77,850		23,858
Total disposed assets	23,477		110
Cemetery
Segment Reporting Information [Line Items]
Revenues	58,066	57,910
Operating costs and expenses	(51,138)	(53,162)
Depreciation and amortization	(1,704)	(1,962)
Funeral Home
Segment Reporting Information [Line Items]
Revenues	13,179	13,559
Operating costs and expenses	(10,658)	(11,500)
Depreciation and amortization	(539)	(588)
Operating
Segment Reporting Information [Line Items]
Operating income (loss)	7,206	4,257
Operating | Cemetery
Segment Reporting Information [Line Items]
Operating income (loss)	5,224	2,786
Capital expenditures	1,188	890
Total assets	1,394,901		1,504,463
Total assets held for sale	65,360		20,819
Total disposed assets	20,445
Operating | Funeral Home
Segment Reporting Information [Line Items]
Operating income (loss)	1,982	1,471
Capital expenditures	10	976
Total assets	136,726		148,310
Total assets held for sale	12,490		3,039
Total disposed assets	3,032		110
Corporate
Segment Reporting Information [Line Items]
Capital expenditures	875	$ 37
Total assets	$ 56,792		$ 66,595

SUPPLEMENTAL CONSOLIDATED CAS_3

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Schedule of Cash Flow, Supplemental Disclosures (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Accounts Receivable
Pre-need/at-need contract originations (sales on credit)	$ (25,457)	$ (27,587)
Cash receipts from sales on credit (post-origination)	23,862	25,622
Changes in accounts receivable, net of allowance	(1,595)	(1,965)
Deferrals:
Cash receipts from customer deposits at origination, net of refunds	35,586	34,205
Withdrawals of realized income from merchandise trusts during the period	2,684	2,124
Pre-need/at-need contract originations (sales on credit)	25,457	27,587
Undistributed merchandise trust investment earnings, net	(1,595)	3,610
Recognition:
Merchandise trust investment income, net withdrawn as of end of period	(2,107)	(2,255)
Recognized maturities of customer contracts collected as of end of period	(45,989)	(46,131)
Recognized maturities of customer contracts uncollected as of end of period	(7,602)	(10,556)
Changes in customer contract liabilities	$ 6,434	$ 8,584

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail)	Apr. 13, 2020$ / shares	Apr. 07, 2020USD ($)	Apr. 02, 2020USD ($)	Apr. 01, 2020USD ($)$ / shares	Jun. 27, 2019	Apr. 30, 2020Position	Dec. 31, 2019USD ($)Position	Dec. 31, 2020	May 05, 2020shares	Apr. 03, 2020USD ($)$ / sharesshares	Mar. 31, 2020USD ($)shares
Subsequent Event [Line Items]
Net book value of the equipment							$ 103,400,000				$ 93,472,000
Common Stock available for issuance | shares											105,522,898
Trevose, Pennsylvania
Subsequent Event [Line Items]
Number of positions reduced | Position							200
Master Services Agreement | Moon Landscaping, Inc.
Subsequent Event [Line Items]
Net book value of the equipment							$ 7,400,000
Subsequent Event
Subsequent Event [Line Items]
Common Stock available for issuance | shares									1,375,000
Number of trading days average closing price	30 days
Number of trading days consecutive days	30 days
Minimum average closing stock price as per listing | $ / shares	$ 1
Average closing price of common stock per share | $ / shares	$ 0.97
Minimum share price required to regain compliance description	(i) a closing price of at least $1.00 per share and (ii) an average closing price of at least $1.00 per share over the 30-trading day period ending on the last trading day of such month. In addition, the Company must notify the NYSE, within 10 business days of receipt of the NYSE Notification, of its intent to cure this deficiency or be subject to suspension and delisting procedures
Minimum closing price per share to regain compliance | $ / shares	$ 1
Subsequent Event | Trevose, Pennsylvania
Subsequent Event [Line Items]
Number of positions reduced | Position						21
Subsequent Event | Olivet Sale
Subsequent Event [Line Items]
Aggregate purchase price		$ 24,300,000
Assumption of land purchase obligations from divestiture of businesses		17,100,000
Subsequent Event | Supplemental Indenture | Axar | Rights Offering
Subsequent Event [Line Items]
Shares of common unit sold				$ 17,000,000
Share price per common share | $ / shares				$ 0.73
Agreement expiration date				Jul. 24, 2020
Subsequent Event | Supplemental Indenture | Axar | Rights Offering | Series A Preferred Stock
Subsequent Event [Line Items]
Redeemable convertible preferred units				$ 8,800,000
Subsequent Event | Two Thousand Twenty Preferred Purchase Agreement | Axar | Series A Preferred Stock
Subsequent Event [Line Items]
Redeemable convertible preferred units										$ 8,800,000
Preferred units, sold | shares										176
Preferred units, par value | $ / shares										$ 0.01
Preferred units, cash price per share | $ / shares										$ 50,000
Subsequent Event | Master Services Agreement | Moon Landscaping, Inc.
Subsequent Event [Line Items]
Property management and operational services aggregate amount payable			$ 241,000,000
Property management and operational services initial annual cost			$ 49,000,000
Percentage of annual increase In initial cost			2.00%
Agreement without cause termination equipment credit fee payable			$ 1,000,000
Agreement termination description			Each party has the right to terminate the MSAs at any time on six months’ prior written notice, provided that if the Company terminate the MSAs without cause, it will be obligated to pay Moon an equipment credit fee in the amount of $1.0 million for each year remaining in the term, prorated for the portion of the year in which any such termination occurs.
Subsequent Event | Maximum | Supplemental Indenture | Axar | Rights Offering
Subsequent Event [Line Items]
Proceeds from issuance of common stock				8,200,000
Subsequent Event | Maximum | Master Services Agreement | Moon Landscaping, Inc.
Subsequent Event [Line Items]
Agreement full implementation date			Jul. 24, 2020
Senior Secured Notes
Subsequent Event [Line Items]
Debt covenant, consolidated asset coverage ratio											1.60
Senior Secured Notes | Scenario, Forecast
Subsequent Event [Line Items]
Debt covenant, consolidated asset coverage ratio								1.40
Senior Secured Notes | Subsequent Event | Olivet Sale
Subsequent Event [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions		$ 20,500,000
March 31, 2020 | Senior Secured Notes | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio											0.40
March 31, 2020 | Senior Secured Notes | Subsequent Event
Subsequent Event [Line Items]
Minimum operating cash flow covenant				25,000,000
June 30, 2020 | Senior Secured Notes | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio											0.75
June 30, 2020 | Senior Secured Notes | Subsequent Event
Subsequent Event [Line Items]
Minimum operating cash flow covenant				35,000,000
September 30, 2020 | Senior Secured Notes | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio											1
September 30, 2020 | Senior Secured Notes | Subsequent Event
Subsequent Event [Line Items]
Minimum operating cash flow covenant				$ 35,000,000
December 31, 2020 | Senior Secured Notes
Subsequent Event [Line Items]
Consolidated interest coverage ratio											1.15
December 31, 2020 | Senior Secured Notes | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio											1.15
December 31, 2020 | Senior Secured Notes | Subsequent Event
Subsequent Event [Line Items]
Consolidated interest coverage ratio				0
March 31, 2021 | Senior Secured Notes
Subsequent Event [Line Items]
Consolidated interest coverage ratio											1.25
March 31, 2021 | Senior Secured Notes | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio											1.25
March 31, 2021 | Senior Secured Notes | Subsequent Event
Subsequent Event [Line Items]
Consolidated interest coverage ratio				0.75
June 30, 2021 | Senior Secured Notes
Subsequent Event [Line Items]
Consolidated interest coverage ratio											1.30
June 30, 2021 | Senior Secured Notes | Maximum
Subsequent Event [Line Items]
Consolidated interest coverage ratio											1.30
June 30, 2021 | Senior Secured Notes | Subsequent Event
Subsequent Event [Line Items]
Consolidated interest coverage ratio				1.10
Redeemed On Or After June 27, 2021 and Before June 27, 2022 | Senior Secured Notes
Subsequent Event [Line Items]
Debt instrument redemption price percentage					4.00%
Redeemed On Or After June 27, 2021 and Before June 27, 2022 | Senior Secured Notes | Subsequent Event | Minimum
Subsequent Event [Line Items]
Debt instrument redemption price percentage				4.00%
Redeemed On Or After June 27, 2021 and Before June 27, 2022 | Senior Secured Notes | Subsequent Event | Maximum
Subsequent Event [Line Items]
Debt instrument redemption price percentage				5.00%
Redeemed On Or After June 27, 2022 and Before June 27, 2023 | Senior Secured Notes
Subsequent Event [Line Items]
Debt instrument redemption price percentage					2.00%
Redeemed On Or After June 27, 2022 and Before June 27, 2023 | Senior Secured Notes | Subsequent Event | Minimum
Subsequent Event [Line Items]
Debt instrument redemption price percentage				2.00%
Redeemed On Or After June 27, 2022 and Before June 27, 2023 | Senior Secured Notes | Subsequent Event | Maximum
Subsequent Event [Line Items]
Debt instrument redemption price percentage				3.00%

RELATED PARTIES - Additional In

RELATED PARTIES - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Debt amount issued by third party entity		$ 70
Stone Mor Inc
Related Party Transaction [Line Items]
Participation amount in debt issuance		30
Axar
Related Party Transaction [Line Items]
Participation amount in debt issuance		$ 20
Payless Holdings LLC | Stone Mor Inc
Related Party Transaction [Line Items]
Percentage of fair value trust owned	4.00%	4.00%
Payless Holdings LLC | Axar | Mr. Axelrod, Chairman
Related Party Transaction [Line Items]
Equity owned percentage		30.00%
Axar
Related Party Transaction [Line Items]
Ownership interest of Partnership's outstanding common units	52.40%