StoneMor (STON) 10-K 25 Mar 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Mar. 19, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Annual Report	true
Document Transition Report	false
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	FY
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		117,918,016
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	3331 Street Road
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Bensalem
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19020
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 27.7
Entity Incorporation, State or Country Code	DE
Title of 12(b) Security	Common Stock, $0.01 par value per share
Security Exchange Name	NYSE
City Area Code	215
Local Phone Number	826-2800
ICFR Auditor Attestation Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 39,244	$ 34,867
Restricted cash	20,846	21,900
Accounts receivable, net of allowance	57,869	54,014
Prepaid expenses	5,290	4,619
Assets held for sale	28,575	136,695
Other current assets	16,884	16,882
Total current assets	168,708	268,977
Long-term accounts receivable, net of allowance	75,301	72,808
Cemetery property	299,526	300,486
Property and equipment, net of accumulated depreciation	83,496	91,611
Merchandise trusts, restricted, at fair value	501,453	477,165
Perpetual care trusts, restricted, at fair value	312,228	314,400
Deferred selling and obtaining costs	116,900	110,684
Deferred tax assets	9	81
Intangible assets, net	55,094	56,246
Other assets	22,248	26,910
Total assets	1,634,963	1,719,368
Current liabilities:
Accounts payable and accrued liabilities	51,718	54,854
Liabilities held for sale	23,406	101,704
Accrued interest	95	125
Current portion, long-term debt	317	374
Total current liabilities	75,536	157,057
Long-term debt, net of deferred financing costs	320,715	367,963
Deferred revenues	949,164	899,989
Deferred tax liabilities	29,652	34,613
Perpetual care trust corpus	312,228	314,400
Other long-term liabilities	40,081	47,836
Total liabilities	1,727,376	1,821,858
Commitments and contingencies
Owners' equity:
Common stock, par value $0.01 per share, 200,000,000 shares authorized, 117,871,141 and 94,447,356 shares issued and outstanding, respectively	1,178	944
Paid-in capital in excess of par value	(85,232)	(103,434)
Accumulated deficit	(8,359)
Total owners' equity	(92,413)	(102,490)
Total liabilities and owners' equity	$ 1,634,963	$ 1,719,368

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 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	117,871,141	94,447,356
Common stock, shares outstanding	117,871,141	94,447,356

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenues:
Revenues	$ 279,539	$ 257,242
Costs and Expenses:
Cost of goods sold	40,119	37,088
Cemetery expense	68,654	69,828
Selling expense	49,668	53,710
General and administrative expense	37,970	40,830
Corporate overhead	35,975	51,107
Depreciation and amortization	9,152	10,154
Total costs and expenses	276,327	297,257
Other gains (losses), net	129	(7,913)
Operating income (loss)	3,341	(47,928)
Interest expense	(45,537)	(45,246)
Loss on debt extinguishment		(8,478)
Loss on goodwill impairment		(24,862)
Loss from continuing operations before income taxes	(42,196)	(126,514)
Income tax benefit (expense)	4,855	(28,204)
Net loss from continuing operations	(37,341)	(154,718)
Discontinued operations (Note 2):
Income from operations of discontinued businesses	28,982	2,776
Net income from discontinued operations	28,982	2,776
Net loss	$ (8,359)	$ (151,942)
Net loss from continuing operations per common share (basic)	$ (0.35)	$ (3.91)
Net income from discontinued operations per common share (basic)	0.27	0.07
Net loss per common share (basic)	(0.08)	(3.84)
Net loss from continuing operations per common share (diluted)	(0.35)	(3.90)
Net income from discontinued operations per common share (diluted)	0.27	0.07
Net loss per common share (diluted)	$ (0.08)	$ (3.83)
Weighted average number of common shares outstanding - basic	106,991	39,614
Weighted average number of common shares outstanding - diluted	106,991	39,677
Cemetery
Revenues:
Revenues	$ 237,886	$ 216,622
Costs and Expenses:
Operating costs and expenses	196,411	201,456
Cemetery | Interments
Revenues:
Revenues	67,853	57,010
Cemetery | Merchandise
Revenues:
Revenues	60,600	59,938
Cemetery | Services
Revenues:
Revenues	65,701	62,676
Cemetery | Investment and other
Revenues:
Revenues	43,732	36,998
Funeral Home
Revenues:
Revenues	41,653	40,620
Costs and Expenses:
Operating costs and expenses	34,789	34,540
Funeral Home | Merchandise
Revenues:
Revenues	21,637	19,682
Costs and Expenses:
Operating costs and expenses	5,872	5,725
Funeral Home | Services
Revenues:
Revenues	20,016	20,938
Costs and Expenses:
Operating costs and expenses	18,078	17,144
Funeral Home | Investment and other
Costs and Expenses:
Operating costs and expenses	$ 10,839	$ 11,671

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN OWNERS' EQUITY - USD ($) $ in Thousands	Total	Redeemable Convertible Preferred Units Series A	Outstanding Common Units	Members' Equity	Series A Preferred Stock	Common Stock	Paid-in Capital in Excess of Par Value	Accumulated Deficit
Beginning Balance at Dec. 31, 2018	$ (10,618)			$ (10,618)
Beginning Balance (in units) at Dec. 31, 2018			37,958,645
Issuance of Series A Preferred Stock/Units	12,500	$ 12,500
Issuance of Series A Preferred Stock\units (in shares\units)		11,322,465
Issuance of Series A Preferred Units - related party	45,000	$ 45,000
Issuance of Series A Preferred Units - related party (in units)		40,760,868
Rights offering - related party				3,647
Rights offering - related party (in units)		(3,039,380)
Rights offering - related party		$ (3,647)
Rights offering - related party (in units)			3,039,380
GP Holdings' Merger consideration				4,032			$ (4,032)
GP Holdings' Merger consideration (in units)			2,950,000
Reduction to GP Holdings' Merger consideration related to SEC settlement - related party	(250)			(250)
Reduction to GP Holdings' Merger consideration related to SEC settlement - related party (in units)			(182,909)
Unit-based compensation	3,623			3,623
Unit-based compensation (in units)			2,067,088
Units repurchased related to unit-based compensation	(803)			(803)
Units repurchased related to unit-based compensation (in units)			(428,802)
Net loss	(151,942)			(151,942)
Effect of the C-Corporation Conversion on owners' equity		$ (53,853)		$ 152,311		$ 944	(99,402)
Effect of the C-Corporation Conversion on owners' equity (in units)		(49,043,953)	(45,403,402)			94,447,356
Ending Balance at Dec. 31, 2019	(102,490)					$ 944	(103,434)
Ending Balance (in shares) at Dec. 31, 2019						94,447,356
Issuance of Series A Preferred Stock/Units	8,800						8,800
Issuance of Series A Preferred Stock\units (in shares\units)					176
Exchange of Series A Preferred Stock for Common Stock						$ 121	(121)
Exchange of Series A Preferred Stock for Common Stock (in shares)					(176)	12,054,795
Issuance of Common stock	8,200					$ 112	8,088
Issuance of Common Stock (in shares)						11,232,877
Common stock awards under incentive plans	1,436					$ 1	1,435
Common stock awards under incentive plans (in shares)						136,113
Net loss	(8,359)							$ (8,359)
Ending Balance at Dec. 31, 2020	$ (92,413)					$ 1,178	$ (85,232)	$ (8,359)
Ending Balance (in shares) at Dec. 31, 2020						117,871,141

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash Flows From Operating Activities:
Net loss	$ (8,359)	$ (151,942)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Cost of lots sold	5,796	7,027
Depreciation and amortization	9,395	10,782
Provision for bad debt	6,275	7,559
Non-cash compensation expense	1,481	3,623
Loss on debt extinguishment		8,478
Loss on goodwill impairment		24,862
Non-cash interest expense	17,884	18,095
Gain on sale of businesses	(29,429)
Other (gains) losses, net	(129)	8,106
Changes in assets and liabilities:
Accounts receivable, net of allowance	(20,453)	(8,633)
Merchandise trust fund	(25,988)	(17,916)
Other assets	1,675	(56)
Deferred selling and obtaining costs	(6,376)	(3,598)
Deferred revenues	61,611	36,656
Deferred taxes, net	(4,888)	27,943
Payables and other liabilities	(7,135)	(8,972)
Net cash provided by (used in) operating activities	1,360	(37,986)
Cash Flows From Investing Activities:
Cash paid for capital expenditures	(6,360)	(6,418)
Proceeds from divestitures	57,343	6,255
Net cash provided by (used in) investing activities	50,983	(163)
Cash Flows From Financing Activities:
Proceeds from issuance of Series A Preferred Stock - related party	8,800
Proceeds from issuance of Common Stock - related party	8,200
Proceeds from issuance of redeemable convertible preferred units		12,500
Proceeds from issuance of redeemable convertible preferred units - related party		45,000
Proceeds from borrowings	3,672	406,087
Repayments of debt	(63,915)	(366,905)
Principal payment on finance leases	(1,561)	(1,464)
Cost of financing activities	(4,170)	(17,396)
Reduction to GP Holdings' Merger consideration due to SEC settlement - related party		(250)
Units repurchased related to unit-based compensation	(46)	(803)
Net cash (used in) provided by financing activities	(49,020)	76,769
Net increase in cash, cash equivalents and restricted cash	3,323	38,620
Cash, cash equivalents and restricted cash—Beginning of period	56,767	18,147
Cash, cash equivalents and restricted cash—End of period	60,090	56,767
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	29,212	32,239
Cash paid during the period for income taxes	1,154	1,419
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	3,187	3,638
Operating cash flows from finance leases	421	495
Financing cash flows from finance leases	1,561	1,464
Non-cash investing and financing activities:
Acquisition of assets by financing	62	2,277
Accrued paid-in-kind interest on Senior Secured Notes (defined within)	$ 10,572	$ 7,867

GENERAL

GENERAL	12 Months Ended
	Dec. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
GENERAL	1. GENERAL As used in this Annual Report on Form 10-K (the “Annual 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. StoneMor was formed as a Delaware limited partnership in April 2004 and its general partner had been StoneMor GP LLC, a Delaware limited liability company (“StoneMor GP”). From May 2014 until December 31, 2019, the sole member of StoneMor GP was StoneMor GP Holdings LLC, a Delaware limited liability company (“GP Holdings”). Effective as of December 31, 2019, pursuant to that certain Merger and Reorganization Agreement (as amended, the “Merger Agreement”) by and among StoneMor GP, StoneMor Partners L.P., a Delaware limited partnership (the “Partnership”), and Hans Merger Sub, LLC, a Delaware limited liability company and wholly-owned subsidiary of StoneMor GP (“Merger Sub”), StoneMor 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”). In addition, as used in this Annual Report, unless the context otherwise requires, references to (i) the term “Cornerstone” refers to Cornerstone Family Services, Inc.; (ii) the term “CFSI” refers to CFSI LLC; (iii) the term “CFS” refers to Cornerstone Family Services LLC; (iv) the term “CFS West Virginia” refers to Cornerstone Family Services of West Virginia Subsidiary, Inc.; (v) the term “LP Sub” refers to StoneMor LP Holdings, LLC; (vi) the term “ACII” refers to American Cemeteries Infrastructure Investors, LLC; (vii) the term “AUH” refers to AIM Universal Holdings, LLC; (viii) the term “AIM” refers to American Infrastructure MLP Funds; (ix) the term “AIM II” refers to American Infrastructure MLP Fund II, L.P.; (x) the term AIM FFII refers to American Infrastructure MLP Founders Fund II, L.P.; (xi) the term “AIM II StoneMor” refers to AIM II Delaware StoneMor, Inc.; (xii) the term AIM Management II refers to American Infrastructure MLP Management II, L.L.C.; and (xiii) the term AIM II Offshore refers to AIM II Offshore, L.P. Nature of Operations StoneMor Inc. is a leading provider of funeral and cemetery products and services in the death care industry in the U.S. As of December 31, 2020, the Company operated 313 cemeteries in 26 states and Puerto Rico, of which 291 were owned and 30 were operated under lease, management or operating agreements. The Company also owned and operated 80 funeral homes, including 42 located on the grounds of cemetery properties that the Company owns, in 16 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 and cemetery services, which 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 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. Basis of Presentation and Principles of Consolidation The consolidated financial statements included in this Annual Report have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”). All intercompany transactions and balances have been eliminated. The 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 . On May 10, 2019, the Company terminated one of the management agreements and recorded a $2.1 million loss upon the termination, which is included in Other losses, net in the accompanying consolidated statements of operations for the year ended December 31, 2019. 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 Pandemic The 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 are deemed essential by the state and local governments in which it operates, with the exception of Puerto Rico, and the Company has been 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 Company’s top priority is the health and safety of its employees and the families it serves. Since the start of the outbreak in the U.S., the Company’s senior management team has taken actions to protect its employees and the families it serves, and to support its field locations as they adapt and adjust to the circumstances resulting from the COVID-19 Pandemic. The operation of all of the Company’s facilities is critically dependent on the employees who staff these locations. To ensure the wellbeing of the Company’s employees and their families, the Company provided all of its employees with detailed health and safety literature on COVID-19, such as the CDC’s industry-specific guidelines for working with the deceased who were or may have been infected with COVID-19. In addition, the Company’s procurement and safety teams have consistently secured and distributed supplies to ensure that the Company’s locations have appropriate personal protective equipment (“PPE”) and cleaning supplies to provide its essential services, as well as updated and developed new safety-oriented guidelines to support daily field operations. These guidelines include reducing the number of staff present for a service and restricting the size and number of attendees. The Company also implemented additional safety and precautionary measures as it concerns the businesses’ day-to-day interaction with the families and communities it serves. The Company’s corporate office employees began working from home in March 2020 consistent with CDC guidance to reduce the risks of exposure to COVID-19 while still supporting the field operations. 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 monitors the CDC guidance on a regular basis, continually reviews and updates its processes and procedures and provides updates to its employees as needed to comply with regulatory guidelines. 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 can continue to connect with and meet its customers’ needs in a safe, effective and productive manner. Some of the Company’s locations provide live video streaming of their funeral and burial services to its customers or provide 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. During the last two weeks of the first quarter and into beginning of the second quarter of 2020, 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. However, during the last two months of the second quarter and the second half of the year, the Company experienced at-need sales growth. While the Company expects that its pre-need sales could continue to be challenged during the continued COVID-19 Pandemic, the Company believes the implementation of its virtual meeting tools is one of several key steps to mitigate this disruption. Throughout this disruption the Company’s cemeteries and funeral homes have largely remained 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, and the Company expects that this will continue. However, the Company has experienced limited location closures due to COVID-19 cases, required quarantines and cleanings. In addition, during the year ended December 31, 2020, the Company incurred costs of approximately $1.0 million related to the implementation of prescribed safety protocols related to the COVID-19 Pandemic. The Company expects the COVID-19 Pandemic could have an adverse effect on its future results of operations and cash flows, however the Company cannot presently predict, with certainty, the scope and severity of that impact. The Company may incur additional costs related to the implementation of prescribed safety protocols related to the COVID-19 Pandemic. In the event there are confirmed diagnoses of COVID-19 within a significant number of its facilities, the Company may incur additional costs related to the closing and subsequent cleaning of these facilities and the ability to adequately staff the impacted sites. 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. As a result of the implications of COVID-19, the Company assessed long-lived assets for impairment and concluded no assets were impaired as of December 31, 2020. On May 5, 2020, the Company’s Board of Directors, at the recommendation of its Compensation, Nominating and Governance Committee (the “CNG Committee”), approved certain voluntary temporary reductions in base salaries implemented by the Company’s senior management as part of measures being taken to reduce expenses given the uncertainty regarding the extent and potential duration of the COVID-19 Pandemic and its impact on the Company’s financial condition. These voluntary base salary reductions, which began on April 20, 2020 and continued for ten weeks, did not modify other rights under any agreements or employee benefits that are determined by reference to base salary and did not give rise to any “good reason” resignation rights or any breach under the affected employees’ applicable arrangements with the Company. At the CNG Committee’s recommendation, the Board also approved reductions of 50% of the quarterly retainer fee and additional Board committee chair fees payable to non-employee directors for a ten-week period of the third quarter of 2020. Recapitalization Transactions in 2019 On June 27, 2019, funds and accounts affiliated with Axar Capital and certain other investors and the Company entered into the Series A Purchase Agreement pursuant to which the Partnership sold to the Purchasers an aggregate of 52,083,333 of the Partnership’s Series A Convertible Preferred Units representing limited partner interests in the Partnership at a purchase price of $1.1040 per Preferred Unit, reflecting an 8% discount to the liquidation preference of each Preferred Unit, for an aggregate purchase price of $57.5 million (the “Preferred Offering”). Concurrently with the closing of the Preferred Offering, the Company completed a private placement of $385.0 million of 9.875%/11.500% Senior Secured Notes (the “Senior Secured Notes”) to certain financial institutions (collectively with the Preferred Offering, the “Recapitalization Transactions”). The net proceeds of the Recapitalization Transactions were used to fully repay the then-outstanding senior notes due in June 2021, retire the Company’s revolving credit facility due in May 2020 and pay the associated transaction expenses, with the remaining balance reserved for general corporate purposes. 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. 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. 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 net losses and 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. During 2019 and 2020, the Company implemented various actions to improve profitability and cash flows to fund operations. A summary of these actions is as follows: 2019 • 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 ; • managed recurring operating expenses and sought to limit non-recurring operating expenses; and • identified sales of select assets to de-leverage the balance sheet. 2020 • completed certain asset sales previously identified in 2019; • on April 1, 2020, entered into the Third Supplemental Indenture to the Indenture to amend certain financial covenants; • on April 3, 2020, sold 176 shares of Series A Preferred Stock to Axar for a cash price of $50,000 per share, an aggregate of $8.8 million; • on June 19, 2020, issued 12,054,795 share of Common Stock in exchange for the 176 shares of Series A Preferred Stock and sold an additional 11,232,877 shares of Common Stock for a cash purchase price of $0.73 per share, an aggregate of $8.2 million; and • implemented cost reduction initiatives to minimize the impact of the COVID-19 Pandemic on the Company, including streamlining corporate staff, consolidations of field positions to reduce redundancies and implement executive level salary reductions. 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 us or at all. Factors that could impact the 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 and the completion of the transactions contemplated thereby, including receipt of $17.0 million in proceeds from equity sales, together with plans to file its financial statements on a timely basis consistent with the debt covenants, the Company does not believe it is probable that it will breach the covenants under the Indenture or be unable to continue as a going concern for the next twelve-month period. As such, the consolidated financial statements for the years ended December 31, 2020 and 2019 were prepared on the basis of a going concern, which contemplates that the Company will be able to realize assets and discharge liabilities in the normal course of business. Accordingly, they do not give effect to adjustments, if any, that would be necessary should the Company be required to liquidate its assets. Summary of Significant Accounting Policies Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in this 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 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 $39.2 million and $34.9 million as of December 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 $20.8 million and $21.9 million as of December 31, 2020 and 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 the Company received in connection with the sale of one of its properties. Revenues 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 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 ASC 606, the Company recognizes revenue in the amount to which the Company expect to be entitled to when it satisfies a performance obligation by transferring control over a product or service to a customer. The Company only recognizes amounts due from a customer for unfulfilled performance obligations on a cancellable pre-need contract to the extent that control has transferred to the customer for interments, merchandise or services for which the Company has not collected cash. The Company defers the recognition of any nonrefundable up-front fees and incremental direct selling costs associated with its sales contracts with a customer (i.e., commissions and bonuses) until the underlying goods or services have been delivered to the customer if the amortization period associated with the deferred nonrefundable up-front fees and incremental direct selling is greater than a year; otherwise, these nonrefundable up-front fees and incremental direct selling costs are expensed immediately. Incremental direct selling costs are recognized by specific identification. The Company calculates the deferred selling costs asset by dividing total deferred selling and obtaining expenses by total deferrable revenues and multiplying such percentage by the periodic change in gross deferred revenues. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in deferred revenues. All other selling costs are expensed as incurred. 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 will only recognize 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 generates revenue from (1) sales of funeral home merchandise which includes caskets and other funeral related items and (2) service revenues, including services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and 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 merch

DIVESTITURES

DIVESTITURES	12 Months Ended
	Dec. 31, 2020
Discontinued Operations And Disposal Groups [Abstract]
DIVESTITURES	2. DIVESTITURES In the fourth quarter of 2019, the Company launched an asset sale program designed to divest assets at attractive multiples, reduce debt levels and improve cash flow and liquidity. The following divestitures have resulted from this program. 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 consolidated statement of operations for the year ended December 31, 2020. Net proceeds from the sale were used to redeem an aggregate $30.3 million principal amount of the Senior Secured Notes as required by the Indenture. On April 7, 2020, the Company completed 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 pursuant to the terms of an asset sale agreement (the “Olivet Agreement”) with Cypress Lawn Cemetery Association for an aggregate cash purchase price of $25.0 million, subject to certain adjustments (the “Olivet Sale”), and the assumption of certain liabilities, including $17.1 million in land purchase obligations. The Olivet Sale resulted in a gain of $7.2 million for the Company, which is included in the accompanying statements of operations for the year ended December 31, 2020. The Company used net proceeds of $20.5 million to redeem additional Senior Secured Notes as required by the Indenture. On November 3, 2020, the Company completed the sale of substantially all of the Company’s remaining California properties, consisting of five cemeteries, six funeral establishments and four crematories (the “Remaining California Assets”) pursuant to the terms of an asset sale agreement (the “California Agreement”) with certain entities owned by John Yeatman and Guy Saxton 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”). The Company used net proceeds of $5.7 million to redeem $5.6 million in principal amount of additional Senior Secured Notes as required by the Indenture. During the year ended December 31, 2020, the Company recorded an impairment charge of $2.2 million to reduce the carrying value of the Remaining California Assets to their fair value, which is presented in Net gain on sale of businesses in the accompanying consolidated statement of operations. On November 6, 2020, the Company entered into an asset sale agreement (the “Clearstone Agreement”) with Clearstone Memorial Partners, LLC to sell substantially all of the Company’s assets in Oregon and Washington, consisting of nine cemeteries, ten funeral establishments and four crematories for a net cash purchase price of $6.2 million, subject to certain adjustments (the “Clearstone Sale”). The Clearstone Agreement to sell the Clearstone Assets, together with the other divestitures completed in 2020 described above, represents a strategic exit from the West Coast. Therefore, the results of operations of the Clearstone Assets, and of the businesses sold in 2020 for the period before their respective sales, have been presented as discontinued operations on the accompanying consolidated statements of operations for the year ended December 31, 2020, and the prior period has been reclassified. Additionally, all of the assets and liabilities associated with the Clearstone Assets have been classified as held for sale on the accompanying consolidated balance sheet at December 31, 2020, and the prior period has been reclassified. The assets and liabilities of the businesses sold in 2020 have been presented as held for sale on the accompanying balance sheet at December 31, 2019. The following table summarizes the results of discontinued operations for the years ended December 31, 2020 and 2019 (in thousands): Year Ended December 31, 2020 2019 Cemetery revenues $ 8,551 $ 21,265 Funeral home revenues 8,277 11,015 Cost of goods sold (1,425 ) (3,086 ) Cemetery expense (2,478 ) (4,511 ) Selling expense (2,416 ) (5,637 ) General and administrative expense (2,274 ) (3,401 ) Depreciation and amortization (243 ) (628 ) Funeral home expenses (6,565 ) (8,775 ) Other gains (losses), net — (193 ) Interest expense (1,874 ) (3,273 ) (Loss) income from discontinued operations before income taxes (447 ) 2,776 Net gain on sale of businesses 29,429 — Income tax expense — — Net income from discontinued operations $ 28,982 $ 2,776 The following table summarizes the major classes of assets and liabilities that have been classified as held for sale in the consolidated balance sheets as of December 31, 2020 and 2019 (in thousands): December 31, 2020 December 31, 2019 Clearstone Other Total Clearstone Total California Oakmont Other Total Assets Current assets: Accounts receivable, net of allowance $ 230 $ — $ 230 $ 123 $ 1,657 $ 580 $ — $ 2,360 Prepaid expenses — — — 41 118 34 — 193 Other current assets 104 — 104 98 162 35 — 295 Total current assets held for sale 334 — 334 262 1,937 649 — 2,848 Long-term accounts receivable, net of allowance 193 — 193 211 2,530 3,194 — 5,935 Cemetery property 3,492 350 3,842 4,601 15,518 5,811 350 26,280 Property and equipment, net of accumulated depreciation 2,529 — 2,529 9,215 2,574 2,762 150 14,701 Merchandise trusts, restricted, at fair value 14,831 — 14,831 15,587 24,440 6,673 — 46,700 Perpetual care trusts, restricted, at fair value 4,518 — 4,518 5,238 23,981 2,470 — 31,689 Deferred selling and obtaining costs 1,865 — 1,865 1,926 2,334 1,388 — 5,648 Other assets 463 — 463 505 1,978 411 — 2,894 Total assets held for sale $ 28,225 $ 350 $ 28,575 $ 37,545 $ 75,292 $ 23,358 $ 500 $ 136,695 Liabilities Current liabilities: Accounts payable and accrued liabilities $ 51 $ — $ 51 $ 42 $ 238 $ 102 $ — $ 382 Current portion, long-term debt — — — — — 36 — 36 Other current liabilities — — — — — 5,000 — 5,000 Total current liabilities held for sale 51 — 51 42 238 5,138 — 5,418 Deferred revenues 18,456 — 18,456 18,961 30,425 12,856 — 62,242 Perpetual care trust corpus 4,518 — 4,518 5,238 23,981 2,470 — 31,689 Other long-term liabilities 381 — 381 383 1,768 204 — 2,355 Total liabilities held for sale $ 23,406 $ — $ 23,406 $ 24,624 $ 56,412 $ 20,668 $ — $ 101,704 The following table presents the depreciation and amortization, capital expenditures, sale proceeds and significant operating noncash items of the discontinued operations as of December 31, 2020 and 2019 (in thousands): Year Ended December 31, 2020 2019 Cash flows from discontinued operating activities: Depreciation and amortization $ 243 $ 628 Gains on sales of discontinued operations businesses 29,429 — Cash flows from discontinued investing activities: Capital expenditures $ 51 $ 3,860 Proceeds from sales of discontinued businesses 57,342 —

IMPAIRMENT AND OTHER LOSSES

IMPAIRMENT AND OTHER LOSSES	12 Months Ended
	Dec. 31, 2020
Production Related Impairments Or Charges [Abstract]
IMPAIRMENT AND OTHER LOSSES	3 . IMPAIRMENT AND OTHER LOSSES Goodwill Impairment Assessment The Company recognized a $24.9 million goodwill impairment charge for the year ended December 31, 2019 to fully impair its goodwill following its interim goodwill impairment assessment as of September 30, 2019. As a result of such assessment, management concluded that the carrying value of the only reporting unit to which the Company allocated its goodwill, Cemetery Operations, exceeded its fair value, and the Company’s goodwill was fully impaired as of September 30, 2019. Refer to Note 9 Goodwill and Intangible Assets Impairment of Long-Lived Assets During each reporting period for the years ended December 31, 2020 and 2019, the Company performed step 1 of the ASC 360 Asset Impairment Test and identified all cemetery property and funeral home locations with an operating loss for the current reporting period, a trend of operating losses over the current fiscal year and/or a trend of operating losses over the previous five fiscal years. Of those locations identified during step 1, the Company recorded impairments for those locations for which step 2 of the ASC 360 Asset Impairment Test indicated the locations’ carrying values may not be recoverable. As a result of performing step 1 and step 2 of the ASC 360 Asset Impairment Test, the Company did not record an impairment for the year ended December 31, 2020, and recorded a $2.8 million impairment charge for certain cemetery property locations, which is included in Other losses, net in the accompanying consolidated statement of operations for the year ended December 31, 2019. Termination of Management Agreement The Company operates certain of its cemeteries under long-term leases, operating agreements and management agreements . On May 10, 2019, the Company terminated one of the management agreements and recorded a $2.1 million loss, which is included in Other losses, net in the accompanying consolidated statement of operations for the year ended December 31, 2019. Inventory Merchandise is sold to both at-need and pre-need customers. Merchandise allocated to service pre-need contractual obligations is recorded at cost and managed and stored by the Company until the Company services the underlying customer contract.

ACCOUNTS RECEIVABLE, NET OF ALL

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE	12 Months Ended
	Dec. 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): December 31, 2020 December 31, 2019 Customer receivables $ 154,903 $ 147,557 Unearned finance income (16,022 ) (15,327 ) Allowance for doubtful accounts (5,711 ) (5,408 ) Accounts receivable, net of allowance 133,170 126,822 Less: Current portion, net of allowance 57,869 54,014 Long-term portion, net of allowance $ 75,301 $ 72,808 Activity in the allowance for doubtful accounts was as follows (in thousands): December 31, 2020 December 31, 2019 Balance, beginning of period $ 5,884 $ 4,941 Provision for doubtful accounts 6,275 7,559 Charge-offs, net (6,267 ) (6,616 ) Amounts related to assets held for sale (181 ) (476 ) Balance, end of period $ 5,711 $ 5,408 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	12 Months Ended
	Dec. 31, 2020
Property Plant And Equipment [Abstract]
CEMETERY PROPERTY	5 . CEMETERY PROPERTY Cemetery property consisted of the following at the dates indicated (in thousands): December 31, 2020 December 31, 2019 Cemetery land $ 232,548 $ 228,887 Mausoleum crypts and lawn crypts 66,978 71,599 Cemetery property $ 299,526 $ 300,486 The Company recorded an impairment of cemetery property during the year ended December 31, 2019. For further details see Note 3 Impairment and Other Losses

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 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): December 31, 2020 December 31, 2019 Buildings and improvements $ 112,345 $ 115,404 Furniture and equipment 53,199 54,143 Funeral home land 11,005 11,005 Property and equipment, gross 176,549 180,552 Less: Accumulated depreciation (93,053 ) (88,941 ) Property and equipment, net of accumulated depreciation $ 83,496 $ 91,611 Depreciation expense was $8.2 million

MERCHANDISE TRUSTS

MERCHANDISE TRUSTS	12 Months Ended
	Dec. 31, 2020
Investments Debt And Equity Securities [Abstract]
MERCHANDISE TRUSTS	7 . MERCHANDISE TRUSTS At December 31, 2020 and 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 18 Fair Value The Company included $10.0 million and $9.7 million of investments held in trust as required by law by the West Virginia Funeral Directors Association at December 31, 2020 and 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 years ended December 31, 2020 and 2019 is presented below (in thousands): Year ended December 31, 2020 2019 Balance—beginning of period $ 523,865 $ 488,248 Contributions 51,409 54,742 Distributions (82,059 ) (59,776 ) Interest and dividends 34,232 29,367 Capital gain distributions 2,330 1,699 Realized gains and losses, net (1,232 ) 3,246 Other than temporary impairment (26,714 ) (6,056 ) Taxes (408 ) (556 ) Fees (7,077 ) (4,268 ) Unrealized change in fair value 21,938 17,219 Total 516,284 523,865 Less: Assets held for sale (14,831 ) (46,700 ) Balance—end of period $ 501,453 $ 477,165 During the years ended December 31, 2020 and 2019, purchases of available for sale securities were approximately $52.9 million and $54.4 million, respectively. During the years ended December 31, 2020 and 2019, sales, maturities and paydowns of available for sale securities were approximately $56.4 million and $38.1 million, respectively. Cash flows from pre-need contracts are presented as operating cash flows in the Company’s consolidated statement of cash flows. The cost and market value associated with the assets held in the merchandise trusts as of December 31, 2020 and 2019 were as follows (in thousands): December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 41,039 $ 12 $ — $ 41,051 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,818 638 — 3,456 Other debt securities 2 23,165 1,578 (1,332 ) 23,411 Total fixed maturities 25,984 2,216 (1,332 ) 26,868 Mutual funds—debt securities 1 6,097 306 — 6,403 Mutual funds—equity securities 1 26,356 43 (154 ) 26,245 Other investment funds (1) 337,565 32,461 (8,812 ) 361,214 Equity securities 1 35,055 5,544 (19 ) 40,580 Other invested assets 2 3,875 79 — 3,954 Total investments 475,971 40,661 (10,317 ) 506,315 West Virginia Trust Receivable 10,190 — (221 ) 9,969 Total $ 486,161 $ 40,661 $ (10,538 ) $ 516,284 Less: Assets held for sale (14,831 ) Total $ 486,161 $ 40,661 $ (10,538 ) $ 501,453 (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 Company’s consolidated 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 zero to five years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2020, there were $47.8 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 (46,700 ) Total $ 515,680 $ 11,346 $ (3,161 ) $ 477,165 (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 Company’s consolidated 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 December 31, 2020 and 2019 were as follows (in thousands): December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,456 — — Other debt securities 18,392 5,019 — — Total fixed maturities $ 18,392 $ 8,476 $ — $ — 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 December 31, 2020 and 2019 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ — $ — $ — $ — Corporate debt securities — — — — — — Other debt securities 18,392 1,332 — — 18,392 1,332 Total fixed maturities 18,392 1,332 — — 18,392 1,332 Mutual funds—debt securities — — — — — — Mutual funds—equity securities 128 154 — — 128 154 Other investment funds 75,799 8,812 — — 75,799 8,812 Equity securities 82 19 — — 82 19 Total $ 94,401 $ 10,317 $ — $ — $ 94,401 $ 10,317 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 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 year ended December 31, 2020, the Company determined, based on its review, that there were 57 securities with an aggregate cost basis of approximately $106.4 million and an aggregate fair value of approximately $79.7 million, resulting in an impairment of $26.7 million, with such impairment considered to be other-than- temporary due to credit indicators. based on its review, that there were 102 securities with an aggregate cost basis of approximately $178.2 million and an aggregate fair value of approximately $172.2 million, resulting in an impairment of $6.1 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	12 Months Ended
	Dec. 31, 2020
Investments Debt And Equity Securities [Abstract]
PERPETUAL CARE TRUSTS	8 . PERPETUAL CARE TRUSTS At December 31, 2020 and 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 Note 18 Fair Value A reconciliation of the Company’s perpetual care trust activities for the year ended December 31, 2020 and 2019 is presented below (in thousands): Year ended December 31, 2020 2019 Balance—beginning of period $ 346,089 $ 330,562 Contributions 8,500 7,575 Distributions (48,820 ) (20,598 ) Interest and dividends 24,746 20,201 Capital gain distributions 844 2,112 Realized gains and losses, net (301 ) 3,121 Other than temporary impairment (14,710 ) (3,941 ) Taxes (616 ) (547 ) Fees (3,161 ) (3,176 ) Unrealized change in fair value 4,175 10,780 Total 316,746 346,089 Less: Assets held for sale (4,518 ) (31,689 ) Balance—end of period $ 312,228 $ 314,400 During the year ended December 31, 2020 and 2019, purchases of available for sale securities were approximately $16.1 million and $46.4 million, respectively. During the year ended December 31, 2020 and 2019, sales, maturities and paydowns of available for sale securities were approximately $42.1 million and $29.0 million, respectively. Cash flows from perpetual care trust related contracts are presented as operating cash flows in the Company’s consolidated statements of cash flows. The cost and market value associated with the assets held in the perpetual care trusts as of December 31, 2020 and 2019 were as follows (in thousands): December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 21,217 $ — $ — $ 21,217 Fixed maturities: U.S. governmental securities 2 48 4 — 52 Corporate debt securities 2 505 92 (44 ) 553 Other debt securities 2 433 — (28 ) 405 Total fixed maturities 986 96 (72 ) 1,010 Mutual funds—debt securities 1 2,386 62 (9 ) 2,439 Mutual funds—equity securities 1 9,240 1,244 (7 ) 10,477 Other investment funds (1) 247,845 21,952 (10,813 ) 258,984 Equity securities 1 21,748 873 (19 ) 22,602 Other invested assets 2 16 1 — 17 Total investments $ 303,438 $ 24,228 $ (10,920 ) $ 316,746 Less: Assets held for sale (4,518 ) Total $ 303,438 $ 24,228 $ (10,920 ) $ 312,228 (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 Company’s consolidated 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 zero to six years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2020 there were $41.1 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 (31,689 ) Total $ 336,902 $ 14,969 $ (5,782 ) $ 314,400 (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 Company’s consolidated 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 December 31, 2020 and 2019, were as follows (in thousands): December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 25 $ 6 $ — $ 21 Corporate debt securities — 553 — — Other debt securities 405 — — — Total fixed maturities $ 430 $ 559 $ — $ 21 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 December 31, 2020 and 2019 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 990 $ — $ 990 $ — Corporate debt securities — — 1,959 44 1,959 44 Other debt securities 405 28 — — 405 28 Total fixed maturities 405 28 2,949 44 3,354 72 Mutual funds—debt securities 600 9 — — 600 9 Mutual funds—equity securities 288 7 — — 288 7 Other investment funds 74,885 10,813 — — 74,885 10,813 Equity securities 45 4 19 15 64 19 Total $ 76,223 $ 10,861 $ 2,968 $ 59 $ 79,191 $ 10,920 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 year ended December 31, 2020, the Company determined that there were 49 securities with an aggregate cost basis of approximately $63.6 million and an aggregate fair value of approximately $48.9 million, resulting in an impairment of $14.7 million, with such impairment considered to be other-than-temporary. 79 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 in its consolidated balance sheet.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	9. GOODWILL AND INTANGIBLE ASSETS Goodwill Goodwill represents the excess of the purchase price over the fair value of identifiable net assets acquired. Due to a decline in the market value of the Company and its significant under-performance relative to historical or projected future operating results noted during the nine months ended September 30, 2019, management conducted an interim goodwill impairment assessment as of September 30, 2019. As a result of such assessment, management concluded on November 4, 2019 that the carrying value of the only reporting unit to which the Company allocated its goodwill, Cemetery Operations, exceeded its fair value, and the Company’s goodwill was fully impaired as of September 30, 2019. The Company recognized a $24.9 million impairment charge included in Loss on goodwill impairment in the accompanying consolidated statement of operations for the year ended December 31, 2019. Intangible Assets The Company has intangible assets with finite lives recognized in connection with acquisitions and long-term lease, management and operating agreements. The Company amortizes these intangible assets over their estimated useful lives. The following table reflects the components of intangible assets at December 31, 2020 and 2019 (in thousands): December 31, 2020 December 31, 2019 Gross Carrying Amount Accumulated Amortization Net Intangible Assets Gross Carrying Amount Accumulated Amortization Net Intangible Assets Lease and management agreements $ 59,758 $ (6,557 ) $ 53,201 $ 59,758 $ (5,561 ) $ 54,197 Underlying contract value 2,593 (745 ) 1,848 2,593 (681 ) 1,912 Non-compete agreements 406 (406 ) - 406 (341 ) 65 Other intangible assets 259 (214 ) 45 269 (197 ) 72 Total intangible assets $ 63,016 $ (7,922 ) $ 55,094 $ 63,026 $ (6,780 ) $ 56,246 As a result of the adoption of ASU 2016-02 on January 1, 2019, the Company recorded a $1.1 million reclassification from Other intangible assets to Other assets for below market lease intangibles. On May 10, 2019, the Company terminated one of its management agreements and therefore reduced the carrying amount of its underlying contract value intangible balance by $2.7 million. Amortization expense for intangible assets was $1.2 million and $1.4 million for the years ended December 31, 2020 and 2019, respectively. The following table presents estimated amortization expense related to intangible assets with finite lives for each of the next five years (in thousands): 2021 $ 1,071 2022 $ 1,071 2023 $ 1,071 2024 $ 1,071 2025 $ 1,065

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
LONG-TERM DEBT	10 . LONG-TERM DEBT Total debt consisted of the following as of December 31, 2020 and 2019 (in thousands): December 31, 2020 December 31, 2019 9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024 $ 335,328 $ 380,619 Insurance and vehicle financing 361 574 Less deferred financing costs, net of accumulated amortization (14,657 ) (12,856 ) Total debt 321,032 368,337 Less current maturities (317 ) (374 ) Total long-term debt $ 320,715 $ 367,963 Senior Secured Notes On June 27, 2019, StoneMor Partners L.P. (the “Partnership”), Cornerstone Family Services of West Virginia Subsidiary, Inc. (collectively with the Partnership, the “Issuers”), certain direct and indirect subsidiaries of the Partnership, the initial purchasers party thereto (the “Initial Purchasers”) and Wilmington Trust, National Association, as trustee (in such capacity, the “Trustee”) and as collateral agent (in such capacity, the “Collateral Agent”) entered into an indenture (the “Original Indenture”) with respect to the 9.875%/11.500% Senior Secured PIK Toggle Notes due 2024. 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”), on January 30, 2020, the Company, LP Sub, the Issuers and the Trustee entered into the Second Supplemental Indenture (the “Second Supplemental 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 . 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 by each subsidiary of the Company (other than the Issuers except as 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 (collectively, the “Guarantors”). In addition, the Issuers, the Guarantors and the Collateral Agent entered into a Collateral Agreement (as supplemented, 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 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, 5% of the principal amount so redeemed; • If redeemed on or after June 27, 2022 and before June 27, 2023, 3% 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 December 31, 2020, the Issuers had redeemed approximately $60.0 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 Securities and Exchange Commission (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 twelve months ending as of each date set forth below, to be less than: December 31, 2020 0.00x March 31, 2021 0.75x June 30, 2021 1.10x 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; 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 December 31, 2020 to be less than 1.40:1.00, and for any subsequent quarter through maturity 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 of 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 December 31, 2020, the Company was in compliance with the covenants of the Indenture. Registration Rights Agreement In connection with the sale of the Senior Secured Notes, on June 27, 2019, the Issuers, the Guarantors party thereto and the Initial Purchasers entered into a Registration Rights Agreement, pursuant to which the Issuers and the Guarantors agreed, for the benefit of the holders of the Senior Secured Notes, to use their commercially reasonable efforts to file a registration statement with the SEC with respect to a registered offer to exchange the Senior Secured Notes for new “exchange” notes having terms substantially identical in all material respects to the Senior Secured Notes, with certain exceptions (the “Exchange Offer”). On July 10, 2020, the Issuers and the Guarantors completed the Exchange Offer by issuing an aggregate of $349,582,918 of Senior Secured Notes and guarantees thereof that had been registered pursuant to a registration statement that had been filed with and declared effective by the SEC in exchange for the same amount of Senior Secured Notes and guarantees thereof originally issued on June 27, 2019. Deferred Financing Costs In connection with the Supplemental Indenture, the Company paid a consent fee of $5.0 million, consisting of a cash payment of $3.5 million and $1.5 million paid in kind, that was recorded as deferred financing fees, which have been deferred and are being amortized over the life of the Senior Secured Notes, using the effective interest method. For the years ended December 31, 2020 and 2019, the Company recognized $3.9 In connection with the retirement of all of its revolving credit facilities and its $175.0 million 7.875% senior notes due 2021, the wrote-off unamortized deferred financing fees of $6.9 million, during the year ended December 31, 2019 which is presented in Loss on debt extinguishment in the accompanying consolidated statement of operations.

REDEEMABLE CONVERTIBLE PREFERRE

REDEEMABLE CONVERTIBLE PREFERRED UNITS AND PARTNERS’ DEFICIT	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
REDEEMABLE CONVERTIBLE PREFERRED UNITS AND PARTNERS’ DEFICIT	11 . REDEEMABLE CONVERTIBLE PREFERRED UNITS AND OWNERS’ EQUITY Redeemable Convertible Preferred Units On June 27, 2019, the Partnership completed the Preferred Offering pursuant to which it sold an aggregate of 52,083,333 Preferred Units at a purchase price of $1.1040 per Preferred Unit, reflecting an 8% discount to the liquidation preference of each Preferred Unit, for an aggregate purchase price of $57.5 million. Pursuant to the Series A Purchase Agreement, the Partnership filed a registration statement on Form S-1 with the SEC to effect the Rights Offering , which was completed on October 25, 2019 with 3,039,380 common units being purchased for a total of $3.6 million. The gross proceeds from the Rights Offering were used to redeem 3,039,380 of the Partnership’s outstanding Preferred Units on October 25, 2019 at a price of $1.20 per Preferred Unit On December 31, 2019, in connection with the consummation of the C-Corporation Conversion, all of the remaining outstanding Preferred Units were converted into common shares of the Company at a conversion rate of one share of common stock for each Preferred Unit. Capital Stock Effective as of the C-Corporation Conversion, the Company is 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 December 31, 2020, 117,871,141 million shares of Common Stock were issued and outstanding and no shares of Preferred Stock were issued or outstanding. At December 31, 2020, there were 82,128,859 shares of Common Stock available for issuance Holders of Common Stock are entitled to one vote for each share held of record on all matters submitted to a vote of the Company’s stockholders, will have the exclusive right to vote for the election of directors and do not have cumulative voting rights. In the event of any liquidation, dissolution or winding-up of the Company’s affairs, the holders of the Company’s Common Stock will be entitled to share ratably in the Company’s assets that are remaining after payment or provision for payment of all of the Company’s debts and obligations and after liquidation payments to and subject to any continuing participation by holders of outstanding shares of Preferred Stock, if any. The Company’s Board of Directors (the “Board”) is authorized, subject to any limitations prescribed by law, without further stockholder approval, to establish and to issue from time to time one or more classes or series of Preferred Stock covering up to an aggregate of 10,000,000 shares of Preferred Stock. Each class or series of Preferred Stock will cover the number of shares and will have the powers, preferences, rights, qualifications, limitations and restrictions determined by the Board, which may include, among others, dividend rights, liquidation preferences, voting rights, conversion rights, preemptive rights and redemption rights. Except as provided by law or in a preferred stock designation, the holders of Preferred Stock will not be entitled to vote at or receive notice of any meeting of stockholders.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	12. INCOME TAXES The C-Corporation Conversion on December 31, 2019 was considered a change in tax status, and therefore, the Company recorded deferred tax assets and liabilities attributable to differences between the carrying amounts and tax basis of existing assets and liabilities on its consolidated balance sheets as of the consummation date of the C-Corporation Conversion. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date for the new tax rates. The Company also recognized a valuation allowance against its deferred tax assets, as the Company deemed it more likely than not that some portion or all of the recorded deferred tax assets will not be realizable in future periods. Prior to December 31, 2019, the Company was not subject to U.S. federal income tax and most state income taxes, as it was structured as a master limited partnership. The taxable income for the Company flowed through to the partners for the fiscal years prior to January 1, 2020 and could vary from the net income reported on the Company’s consolidated statements of operations for the year ended December 31, 2019. Since the Company consummated the C-Corporation Conversion on December 31, 2019, the Company’s taxable income for the year ended December 31, 2019 continued to flow through to the partners. Additionally as a result of the C-Corporation Conversion, the Company files a consolidated federal income tax return for StoneMor Inc. for all fiscal periods following the consummation date of the C-Corporation Conversion. The Company recognized a $7.5 million tax benefit for the year ended December 31, 2019 related to the projected tax consequences of filing a consolidated federal income tax return for StoneMor Inc. and its subsidiaries. Prior to the C-Corporation Conversion, corporate subsidiaries of the Partnership were historically subject to federal income tax and most state income taxes, and the Partnership was required to file separate federal income tax returns for many of its corporate subsidiaries. Deferred tax assets of the individual corporate subsidiaries could not be offset against the deferred liabilities of other individual corporate subsidiaries. Income tax (expense) benefit from continuing operations for the years ended December 31, 2020 and 2019 consisted of the following (in thousands): Years Ended December 31, 2020 2019 Current provision: State $ (60 ) $ (73 ) Federal — — Foreign 25 (187 ) Total (35 ) (260 ) Deferred provision: State (62 ) (6,704 ) Federal 4,856 (21,210 ) Foreign 96 (30 ) Total 4,890 (27,944 ) Total income tax benefit (expense) $ 4,855 $ (28,204 ) A reconciliation of the federal statutory tax rate to the Company’s effective tax rate is as follows: Years Ended December 31, 2020 2019 U.S. statutory income tax rate 21.0 % 21.0 % State and local taxes, net of federal income tax benefit 0.1 % (4.5 )% Tax exempt (income) loss (2.1 )% (1.2 )% Valuation allowance 7.0 % (8.0 )% Divestiture impact on valuation allowance (14.4 )% — % Company's earnings not subject to tax — % (0.2 )% Change in tax status — % (27.2 )% Permanent differences (0.1 )% (2.7 )% Effective tax rate 11.5 % (22.8 )% The effective tax rate increased in 2019 as a result of the deferred tax liabilities the Company had to record in connection with the C-Corporation Conversion. During 2020, the Company received a benefit for federal purposes associated with filing a consolidated return which allows income and losses to be offset among the members of the affiliated group. The temporary differences in 2019 related to these deferred tax liabilities will reverse over the lives of the various cemeteries, which range from an average 100 to 300 years. The components of the Company’s deferred tax assets and liabilities were as follows (in thousands): December 31, 2020 2019 Deferred tax assets: Prepaid expenses $ 15,780 $ 13,010 State net operating loss 26,015 26,121 Federal net operating loss 86,651 88,818 Foreign net operating loss 9,171 8,656 Other 51 55 Valuation allowance (101,629 ) (103,336 ) Total deferred tax assets 36,039 33,324 Deferred tax liabilities: Property, plant and equipment 30,880 28,399 Deferred revenue related to future revenues and accounts receivable 29,480 33,582 Deferred revenue related to cemetery property 5,322 5,875 Total deferred tax liabilities 65,682 67,856 Net deferred tax liabilities $ 29,643 $ 34,532 Net deferred tax assets and liabilities were classified on the consolidated balance sheets as follows (in thousands): December 31, 2020 2019 Deferred tax assets $ 9 $ 81 Noncurrent assets 9 81 Deferred tax assets 36,030 33,243 Deferred tax liabilities 65,682 67,856 Noncurrent liabilities 29,652 34,613 Net deferred tax liabilities $ 29,643 $ 34,532 At December 31, 2020, the Company had available approximately $0.1 million of alternative minimum tax credit carryforwards and approximately $413.0 million and $540.0 million of federal and state net operating loss (“NOL”) carryforwards, respectively, a portion of which expires annually. Management periodically evaluates all evidence both positive and negative in determining whether a valuation allowance to reduce the carrying value of deferred tax assets is required. The vast majority of the Company’s taxable subsidiaries continue to accumulate deferred tax assets that on a more likely than not basis will not be realized. A full valuation allowance continues to be maintained on these taxable subsidiaries. Along with other previous transfers of the Company’s interests, the Company believes the Recapitalization Transactions in June 2019 caused a “change of control” for income tax purposes, which significantly limits the Company’s ability to use NOLs and certain other tax assets to offset future taxable income. The valuation allowance increased in 2019 due to management’s evaluation of the future limitation on the Company’s ability to offset future deferred tax liabilities with net operating loss carryovers and certain other deferred tax assets. At December 31, 2020, based on the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believed it was more likely than not that the Company will realize the benefits of these deductible differences. The amount of deferred tax assets considered realizable could be reduced in the future if estimates of future taxable income during the carryforward period are reduced. In accordance with applicable accounting standards, the Company recognizes only the impact of income tax positions that, based upon their merits, are more likely than not to be sustained upon audit by a taxing authority. To evaluate its current tax positions in order to identify any material uncertain tax positions, the Company developed a policy of identifying and evaluating uncertain tax positions that considers support for each tax position, industry standards, tax return disclosures and schedules and the significance of each position. It is the Company’s policy to recognize interest and penalties, if any, related to unrecognized tax benefits in income tax expense in the consolidated statements of operations. At December 31, 2020 and 2019, the Company had no material uncertain tax positions. The Company is not currently under tax examination by any federal jurisdictions or state income tax jurisdictions. In general, the federal statute of limitations and certain state statutes of limitations are open from 2016 forward. For entities with net operating loss carryovers the statute of limitations is extended to 2013 to the extent of the net operating loss carryover.

DEFERRED REVENUES AND COSTS

DEFERRED REVENUES AND COSTS	12 Months Ended
	Dec. 31, 2020
Revenue From Contract With Customer [Abstract]
DEFERRED REVENUES AND COSTS	13 . 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): December 31, 2020 December 31, 2019 Deferred contract revenues $ 832,373 $ 799,058 Deferred merchandise trust revenue 87,218 93,657 Deferred merchandise trust unrealized gains (losses) 29,573 7,274 Deferred revenues $ 949,164 $ 899,989 Deferred selling and obtaining costs $ 116,900 $ 110,684 For the years ended December 31, 2020 and 2019, the Company recognized $60.1 million and The components of the customer contract liabilities, net in the Company’s consolidated balance sheets at December 31, 2020 and December 31, 2019 were as follows (in thousands): December 31, 2020 December 31, 2019 Customer contract liabilities, gross $ 973,444 $ 921,488 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (24,280 ) (21,499 ) Customer contract liabilities, net $ 949,164 $ 899,989 The Company expects to service approximately 55% of its deferred revenue that existed at December 31, 2020 and 2019 in the first 4-5 years and approximately 80% of its deferred revenue that existed at December 31, 2020 and 2019 within 18 years. The Company cannot estimate the period wh en it expects its remaining performance obligations will be recognized, because certain performance obligations will only be satisfied at the time of death.

LONG-TERM INCENTIVE PLAN

LONG-TERM INCENTIVE PLAN	12 Months Ended
	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
LONG-TERM INCENTIVE PLAN	14. The Board, on behalf of the general partner of StoneMor Partners L.P., originally approved the incentive plan (as amended from time to time, the “2019 Plan”) effective March 27, 2019 and an amendment thereto on December 18, 2019 that increased to 8,500,000 the number of units authorized for issuance under the incentive plan. On December 31, 2019, the Board approved the assumption of the incentive plan and all outstanding awards thereunder by the Company in connection with the C-Corporation Conversion. On May 5, 2020, the Board approved the second amendment to the incentive plan, which increased the number of shares of common stock reserved for delivery under the incentive plan by 1,375,000 shares, and our stockholders approved the 2019 Plan at the 2020 Annual Meeting of Stockholders. The 2019 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. Stock options During the years ended December 31, 2020 and 2019, the Compensation Committee approved the granting of non-qualified stock options to employees of the Company, including certain members of senior management, to purchase an aggregate of 800,000 and 5.5 million common shares, respectively, with a weighted average grant date fair value of $0.49 per share and $0.34 per share, respectively. The option awards vest in three equal annual installments on the anniversary of the grant date (or first business day thereafter), provided that the recipient remains employed by the Company. The Company measured the grant-date fair values of the options utilizing the Black-Scholes model and recognizes stock-based compensation expense on a straight-line basis over the weighted-average service period, which is expected to be three years. The option awards expire no later than 10 years from the date of grant. A rollforward of stock options as of December 31, 2020 is as follows: Number of Stock Options Weighted Average Exercise Price Per Share ($) Total outstanding at December 31, 2019 5,500,000 1.20 Granted 800,000 1.71 Exercised — — Forfeited (225,000 ) 1.20 Expired — — Total outstanding at December 31, 2020 6,075,000 1.27 Options expected to vest 6,075,000 1.27 Options exercisable 1,758,333 1.20 At December 31, 2020, the aggregate intrinsic value of total options outstanding and expected to vest was $8.3 million and the weighted average remaining contractual term was 9.1 years. The aggregate intrinsic value of options exercisable at December 31, 2020 was $2.5 million. The total fair value of options vested during the year ended December 31, 2020 was $0.6 million. For the year ended December 31, 2020, non-cash compensation expense related to stock options was $0.6 million and such expense was not material for the year ended December 31, 2019. As of December 31, 2020, total unrecognized compensation cost related to unvested stock options was $1.6 million, which the Company expects to recognize over the remaining weighted-average period of 2.2 years. Assumptions used in calculating the fair value of stock options granted during the year are summarized below: 2020 2019 Valuation assumptions: Risk-free interest rate 0.50 % 1.78 % Expected volatility 31.15 % 23.41 % Expected term (years) 6.0 6.0 Exercise price per stock option $ 1.71 $ 1.20 Expected dividend yield None None Restricted stock and restricted phantom stock On December 3, 2020, the Compensation Committee approved the granting of 800,000 shares of restricted common stock to employees of the Company, including certain members of senior management. The restricted stock awards vest in three equal annual installments on the anniversary of the grant date (or first business day thereafter), provided that the recipient remains employed by the Company. Restricted phantom stock awards represent contingent rights to receive a common share or an amount of cash, or a combination of both, based upon the value of a common share. Phantom shares become payable, in cash or common stock, at the Company’s election, upon the separation of the holder from service or upon the occurrence of certain other events specified in the 2019 Plan or the underlying agreements. During the year ended December 31, 2020, the Company granted 106,189 restricted phantom shares to directors. A rollforward of restricted stock and phantom stock awards as of December 31, 2020 is as follows: Number of Restricted Stock and Phantom Stock Awards Weighted Average Grant Date Fair Value ($) Total non-vested at December 31, 2019 559,218 3.67 Granted 906,189 1.65 Vested (187,500 ) 3.88 Forfeited — — Total non-vested at December 31, 2020 1,277,907 2.17 For the years ended December 31, 2020 and 2019, the Company recognized $0.8 million and $3.6 million, respectively, of non-cash compensation expense related to restricted stock and phantom stock awards into earnings. As of December 31, 2020, total unamortized compensation cost related to unvested restricted stock awards was $2.4 million, which the Company expects to recognize over the remaining weighted-average period of 2.3 years. On April 15, 2019, the Compensation Committee approved the award of 1,015,047 phantom unit awards consisting of 494,421 phantom units subject to time-based vesting (“TVUs”) and 520,626 phantom units subject to performance-based vesting (“PVUs”) to certain members of the Company’s senior management. The TVUs had a vesting period equal to three equal annual installments on each April 3 (or first business day thereafter) commencing on April 3, 2020. The PVUs vested based on the extent, if any, to which the Compensation Committee determines that the performance conditions established by the Compensation Committee have been achieved or waived in writing. Also on April 15, 2019, an additional 275,000 restricted units were awarded to an officer of the Company pursuant to his employment agreement that were scheduled to vest in equal quarterly installments over a four-year period commencing on July 15, 2019, the three month anniversary of the grant date. The Recapitalization Transactions, described in Note 1 General vesting. These units were delivered in the third quarter of 2019 In addition, an aggregate of 238,554 phantom units issued under the LTIP and held in deferred compensation accounts for certain directors that either became payable as a result of the Recapitalization Transactions or had previously become payable were issued in the third quarter of 2019.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	15. COMMITMENTS AND CONTINGENCIES Legal The Company is subject to state law claims that certain of its officers and directors breached their fiduciary duties, as well as a claim under federal law that certain of the Company’s prior proxy disclosures were misleading. 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 described below, 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. • Fried v. Axelrod, et al., C.A. No. 2020-1065-SG, pending in the Chancery Court of the State of Delaware and filed on December 16, 2020. The plaintiff in this case brought an action he seeks to have certified as a class action that asserts claims against Axar, Andrew M. Axelrod and the other individuals who were directors at the time of the transactions in question and against the Company as a nominal defendant. The complaint includes direct claims against all individual defendants and derivative claims against the individual defendants other than Mr. Axelrod for breach of fiduciary duty in approving certain transactions in connection with the Company’s sale of preferred and common stock to Axar and certain accounts managed by Axar (the “Axar Stock Purchase”). The complaint also includes derivative claims against Axar for breach of fiduciary duty and unjust enrichment in connection with those same transactions as well as direct claims against both Axar and Mr. Axelrod for breach of fiduciary duty with respect to those transactions. Finally, the complaint includes a derivative claim against all individual defendants for breach of fiduciary duty in connection with the approval of a related-party investment disclosed by the Company. The plaintiff seeks rescission of the transactions contemplated by the Axar Stock Purchase and the related-party investment and/or an award of damages as well as attorneys’ fees and costs. On January 6, 2021, a motion to dismiss the complaint was filed on behalf of the Company and the individual defendants other than Mr. Axelrod and on January 11, 2021, a motion to dismiss the complaint was filed on behalf of Axar and Mr. Axelrod. The Company is party to other legal proceedings in the ordinary course of its business, but does not believe it is reasonably possible that the outcome of any proceedings, individually or in the aggregate, will 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 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 provides all grounds and maintenance services at most of the funeral homes, cemeteries and other properties the Company owns or manages. The contractual remaining amounts due to Moon by year and in total are as follows (in thousands): 2021 $ 50,107 2022 $ 51,109 2023 $ 52,131 2024 $ 53,174 Total $ 206,521 Each party has the right to terminate the MSAs at any time on six months’ prior written notice, provided that if we terminate the MSAs without cause, we 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. The MSAs also contain representations, covenants and indemnity provisions that are customary for agreements of this nature. In May 2014, the Company entered into lease and management agreements with the Archdiocese of Philadelphia, pursuant to which the Company 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.

EXIT AND DISPOSAL ACTIVITIES

EXIT AND DISPOSAL ACTIVITIES	12 Months Ended
	Dec. 31, 2020
Exit And Disposal Activities [Abstract]
EXIT AND DISPOSAL ACTIVITIES	16. EXIT AND DISPOSAL ACTIVITIES In an effort to minimize the impact of the COVID-19 Pandemic on the Company’s results of operations among other initiatives, the Company implemented certain cost reduction initiatives starting in April 2020, which included a reduction of 58 positions within its corporate functions at its headquarters located in Trevose, Pennsylvania as well as its field operations. On January 31, 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. For the years ended December 31, 2020 and 2019, the Company recognized severance expense of $0.5 million and $1.5 million, respectively, for these workforce reductions, which is included in Cemetery expense, Funeral home services expense and Corporate overhead. The following table summarizes the activity in the severance liability recognized for these workforce reductions in the accompanying consolidated balance sheet as of December 31, 2020 and 2019, by reportable segment (in thousands): Cemetery Operations Funeral Home Operations Corporate Consolidated Balance at January 1, 2019 $ — $ — $ — $ — Accruals 935 25 583 1,543 Cash payments (849 ) (25 ) (519 ) (1,393 ) Balance at December 31, 2019 86 — 64 150 Accruals 229 20 201 450 Cash payments (315 ) (20 ) (265 ) (600 ) Balance at December 31, 2020 $ — $ — $ — $ — The Company does not expect to incur any additional charges related to these initiatives.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
LEASES	17 . 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 (in thousands): December 31, 2020 December 31, 2019 Assets: Operating $ 5,171 $ 10,570 Finance 4,296 5,685 Total ROU assets (1) $ 9,467 $ 16,255 Liabilities: Current Operating $ 1,182 $ 2,022 Finance 1,416 1,200 Long-term Operating 3,441 11,495 Finance 2,592 4,302 Total lease liabilities (2) $ 8,631 $ 19,019 (1) (2) The Company’s current and long-term lease liabilities are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively, in its consolidated balance sheet. 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 commencement date, in determining the present value of lease payments. The Company used the incremental borrowing rate on January 1, 2019 for operating leases that commenced prior to that date . The weighted average borrowing rates for operating and finance leases were 10.5% and 8.6%, respectively as of . The components of lease expense were as follows (in thousands): Year ended December 31, 2020 2019 Lease cost Classification Operating lease costs (1) General and administrative expense $ 2,967 $ 3,628 Finance lease costs Amortization of leased assets Depreciation and Amortization 1,215 1,282 Interest on lease liabilities Interest expense 421 495 Short-term lease costs (2) General and administrative expense — — Net Lease costs $ 4,603 $ 5,405 (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 liabilities as of December 31, 2020 were as follows (in thousands): Year ending December 31, Operating Finance 2021 $ 1,615 $ 1,791 2022 1,186 1,939 2023 881 643 2024 702 107 2025 595 33 Thereafter 1,092 — Total $ 6,071 $ 4,513 Less: Interest (1,448 ) (505 ) Present value of lease liabilities $ 4,623 $ 4,008 Maturities of the Company’s lease liabilities as of as of December 31, 2019 were as follows (in thousands): Year ending December 31, Operating Finance 2020 $ 3,283 $ 1,759 2021 2,783 1,838 2022 2,455 2,026 2023 2,190 708 2024 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 $1.8 million related to options to extend lease terms that are reasonably certain of being exercised and $1.9 million related to residual value guarantees. The weighted-average remaining lease term for the Company’s operating and finance leases was 5.3 years and 1.9 years, respectively, as of December 31, 2020 As of December 31, 2020, the Company had one additional operating lease that had not yet commenced, which is discussed below, and did not have any lease transactions with its related parties. In addition, as of December 31, 2020, the Company had not entered into any new sale-leaseback arrangements. In November 2020, the Company terminated its existing corporate office lease in Trevose, PA resulting in a one-time termination fee of $850,000. Simultaneously, the Company executed a new corporate office lease in Bensalem, PA with a new landlord for an eight year term commencing April 1, 2021. The Company expects that the termination of the original office lease will result in cash savings of approximately $5.0 million over the remaining term of the original lease of eight years, not including utilities and CAM savings from the reduced footprint.

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE	18 . FAIR VALUE 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 December 31, 2020 and 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. For further details, see Note 7 Merchandise Trusts and Note 8 Perpetual Care Trusts of this Annual Report. 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. As of December 31, 2020, the Company adjusted the fair value of one of its cemeteries and one of its funeral homes sold in 2020 to mark them down to the selling prices which were lower than the carrying value of the funeral homes on the Company’s consolidated balance sheets, and the resulting impairment charges were recorded in Other losses, net in the accompanying consolidated statement of operations for the year ended December 31, 2020. As of December 31, 2019, the Company adjusted the fair value of two of its funeral homes sold in 2019 to mark them down to the selling prices which were lower than the carrying value of the funeral homes on the Company’s consolidated balance sheets, and the resulting impairment charges were recorded in Other losses, net in the accompanying consolidated statement of operations for the year ended December 31, 2019. As the Company’s determination of the fair value of these assets were based on the quoted prices the Company received from the sellers, these assets held for sale were classified as Level 1 in the fair value hierarchy. Fair Value of Financial Instruments The Company’s financial instruments at December 31, 2020 and 2019 consisted of its Senior Secured Notes. The Senior Secured Notes are classified as Level 1 in the fair value hierarchy, as their fair value measurement is based on quoted market prices, obtained from Bloomberg, specific to the Company’s outstanding borrowings. At December 31, 2020 and 2019, the estimated fair value of the Company’s Senior Secured Notes was $350.2 million and $383.2 million, respectively, based on trades made on that date, compared with the carrying amount of $344.8 million and $392.8 million, respectively. Credit and Market Risk The Company’s financial instruments exposed to concentrations of credit risk consist primarily of its cash and cash equivalents, trade receivables, merchandise trusts and perpetual care trusts. The Company’s cash balances on deposit with financial institutions totaled $39.2 million and $34.9 million as of December 31, 2020 and 2019, respectively, which exceeded Federal Deposit Insurance Corporation insured limits. The Company regularly monitors these institutions’ financial condition. As of December 31, 2020 and 2019, the majority of the Company’s trade receivables were long-term trade account receivables, which typically consisted of interest-bearing installment contracts not to exceed 60 months. Significant customers are those that individually account for greater than 10% of the Company’s consolidated revenue or total accounts receivable. Due to the inherent nature of the Company’s business and consumer make-up, there were no customers whose trade receivables with the Company represented more than 10% of the Company’s total accounts receivable as of December 31, 2020 and 2019. The Company mitigates the credit risk associated with its long-term trade account receivables by performing credit evaluations and monitoring the payment patterns of its customers. Management continually evaluates customer receivables for impairment based on historical experience, including the age of the receivables and the customers’ payment pattern. The Company has a process in place to collect all receivables within 30 to 60 days of aging. As of December 31, 2020 and 2019, the Company had $5.7 million and $5.4 million, respectively, in allowance for doubtful accounts, based on historical cancellation rate trends. The Company wrote off $6.3 million and $6.6 million in bad debts during the years ended December 31, 2020 and 2019. The Company’s merchandise and perpetual care trusts are invested in assets, such as individual equity securities and closed and open-ended mutual funds, with the primary objective of maximizing income and distributable cash flow for trust distributions, while maintaining an acceptable level of risk. Certain asset classes in which the Company invests for the purpose of maximizing yield are subject to an increased market risk. This increased market risk creates volatility in the unrealized gains and losses of the trust assets from period to period. For further details of the market risk to which the Company’s merchandise and perpetual care trusts are subjected, see Part II. Item 7A. Quantitative and Qualitative Disclosures About Market Risk. The Company purchases comprehensive general liability, professional liability, automobile liability and workers’ compensation insurance coverages structured with high deductibles. While these high-deductible insurance programs mean the Company is primarily self-insured for claims and associated costs and losses covered by these policies, it is possible that insurers could seek to avoid or be financially unable to meet their obligations under, or a court may decline to enforce such provisions of, the Company’s insurance programs.

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION	19 . SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION The Senior Secured Notes are guaranteed by the Company and its 100% owned subsidiaries, other than the co-issuers (except as to each other’s obligations thereunder), as described in Note 10 Long-Term Debt StoneMor Inc. is the “Parent” for the consolidated financial statements presented as of and for the year ended December 31, 2020 and 2019. The Company’s consolidated financial statements as of December 31, 2020 and 2019 and for the years ended December 31, 2020 and 2019 include the accounts of cemeteries operated under long-term leases, operating agreements and management agreements. For the purposes of this note, these entities are deemed non-guarantor subsidiaries, as they are not 100% owned by the Company. The Company’s consolidated financial statements also contain merchandise and perpetual care trusts that are also non-guarantor subsidiaries for the purposes of this note. The financial information presented below reflects the 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 December 31, 2020 and 2019 and for the years ended December 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): CONDENSED CONSOLIDATING BALANCE SHEETS December 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 37,560 $ 1,684 $ — $ 39,244 Restricted cash — — — 20,846 — — 20,846 Assets held for sale — — — 28,575 — — 28,575 Other current assets — — 3,707 63,010 13,326 — 80,043 Total current assets — — 3,707 149,991 15,010 — 168,708 Long-term accounts receivable — — 2,085 62,283 10,933 — 75,301 Cemetery and funeral home property and equipment — — 452 350,802 31,768 — 383,022 Merchandise trusts — — — — 501,453 — 501,453 Perpetual care trusts — — — — 312,228 — 312,228 Deferred selling and obtaining costs — — 5,916 91,958 19,026 — 116,900 Intangible assets — — — 45 55,049 — 55,094 Other assets — — — 19,667 2,590 — 22,257 Investments in and amounts due from affiliates eliminated upon consolidation — 286,146 — 632,684 — (918,830 ) — Total assets $ — $ 286,146 $ 12,160 $ 1,307,430 $ 948,057 $ (918,830 ) $ 1,634,963 Liabilities and Owners' Equity Other current liabilities — — 245 50,300 1,585 — 52,130 Liabilities held for sale — — — 23,406 — — 23,406 Long-term debt, net of deferred financing costs — 286,146 32,531 2,038 — — 320,715 Deferred revenues — — 34,994 791,111 123,059 — 949,164 Perpetual care trust corpus — — — — 312,228 — 312,228 Other long-term liabilities — — — 52,588 17,145 — 69,733 Investments in and amounts due to affiliates eliminated upon consolidation 92,413 92,413 202,924 318,677 544,814 (1,251,241 ) — Total liabilities 92,413 378,559 270,694 1,238,120 998,831 (1,251,241 ) 1,727,376 Owners' equity (92,413 ) (92,413 ) (258,534 ) 69,310 (50,774 ) 332,411 (92,413 ) Total liabilities and owners' equity $ — $ 286,146 $ 12,160 $ 1,307,430 $ 948,057 $ (918,830 ) $ 1,634,963 CONDENSED CONSOLIDATING BALANCE SHEET (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 — — — 136,695 — — 136,695 Other current assets — — 3,497 60,487 11,531 — 75,515 Total current assets — — 3,497 252,635 12,845 — 268,977 Long-term accounts receivable — — 2,557 60,383 9,868 — 72,808 Cemetery and funeral home property and equipment — — 609 359,718 31,770 — 392,097 Merchandise trusts — — — — 477,165 — 477,165 Perpetual care trusts — — — — 314,400 — 314,400 Deferred selling and obtaining costs — — 5,654 86,983 18,047 — 110,684 Intangible assets — — — 136 56,110 — 56,246 Other assets — — — 24,424 2,567 — 26,991 Investments in and amounts due from affiliates eliminated upon consolidation — 301,531 — 608,332 — (909,863 ) — Total assets $ — $ 301,531 $ 12,317 $ 1,392,611 $ 922,772 $ (909,863 ) $ 1,719,368 Liabilities and Owners' Equity Other current liabilities — — 161 53,726 1,466 — 55,353 Liabilities held for sale — — — 101,704 — — 101,704 Long-term debt, net of deferred financing costs — 301,531 66,239 193 — — 367,963 Deferred revenues — — 33,349 753,142 113,498 — 899,989 Perpetual care trust corpus — — — — 314,400 — 314,400 Other long-term liabilities — — — 66,076 16,373 — 82,449 Investments in and amounts due to affiliates eliminated upon consolidation 102,490 102,490 183,611 367,770 527,639 (1,284,000 ) — Total liabilities 102,490 404,021 283,360 1,342,611 973,376 (1,284,000 ) 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 $ 1,392,611 $ 922,772 $ (909,863 ) $ 1,719,368 CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Year Ended December 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 5,391 $ 231,544 $ 54,826 $ (12,222 ) $ 279,539 Total costs and expenses — — (12,042 ) (224,513 ) (51,994 ) 12,222 (276,327 ) Other gains (losses), net — — — 129 — — 129 Net (loss) income from equity investment in subsidiaries (8,359 ) 25,768 3,137 — — (20,546 ) — Interest expense — (34,127 ) (5,118 ) (5,102 ) (1,190 ) — (45,537 ) (Loss) income from continuing operations before income taxes (8,359 ) (8,359 ) (8,632 ) 2,058 1,642 (20,546 ) (42,196 ) Income tax benefit — — — 4,855 — — 4,855 Net (loss) income from continuing operations (8,359 ) (8,359 ) (8,632 ) 6,913 1,642 (20,546 ) (37,341 ) Income from operations of discontinued businesses — — — 28,982 — — 28,982 Income tax expense — — — — — — — Net income from discontinued operations — — — 28,982 — — 28,982 Net (loss) income $ (8,359 ) $ (8,359 ) $ (8,632 ) $ 35,895 $ 1,642 $ (20,546 ) $ (8,359 ) Year Ended December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 5,041 $ 210,059 $ 49,068 $ (6,926 ) $ 257,242 Total costs and expenses — — (15,181 ) (235,048 ) (53,954 ) 6,926 (297,257 ) Other gains (losses), net — — (46 ) (5,568 ) (2,299 ) — (7,913 ) Net loss from equity investment in subsidiaries (151,942 ) (125,840 ) (120,653 ) — — 398,435 — Interest expense — (25,164 ) (10,505 ) (8,453 ) (1,124 ) — (45,246 ) Loss on debt extinguishment — (938 ) (1,441 ) (6,099 ) — — (8,478 ) Loss on goodwill impairment — — — (24,206 ) (656 ) — (24,862 ) Loss from continuing operations before income taxes (151,942 ) (151,942 ) (142,785 ) (69,315 ) (8,965 ) 398,435 (126,514 ) Income tax expense — — — (28,204 ) — — (28,204 ) Net loss from continuing operations (151,942 ) (151,942 ) (142,785 ) (97,519 ) (8,965 ) 398,435 (154,718 ) Income from operations of discontinued businesses — — — 2,776 — — 2,776 Income tax expense — — — — — — — Net income from discontinued operations — — — 2,776 — — 2,776 Net loss $ (151,942 ) $ (151,942 ) $ (142,785 ) $ (94,743 ) $ (8,965 ) $ 398,435 $ (151,942 ) CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Year Ended December 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ — $ 89 $ 37,742 $ 2,774 $ (39,245 ) $ 1,360 Cash Flows From Investing Activities: Cash paid for capital expenditures, net of proceeds from divestitures — — (38 ) 53,115 (2,094 ) — 50,983 Payments to affiliates (17,000 ) — — — — 17,000 — Net cash used in investing activities (17,000 ) — (38 ) 53,115 (2,094 ) 17,000 50,983 Cash Flows From Financing Activities: Payments from affiliates — — — (22,245 ) — 22,245 — Proceeds from issuance of Series A Preferred Stock 8,800 — — — — — 8,800 Proceeds from issuance of Common Stock 8,200 — — — — — 8,200 Net borrowings and repayments of debt — — (51 ) (61,443 ) (310 ) — (61,804 ) Other financing activities — — — (4,216 ) — — (4,216 ) Net cash used in financing activities 17,000 — (51 ) (87,904 ) (310 ) 22,245 (49,020 ) Net increase (decrease) in cash and cash equivalents and restricted cash — — — 2,953 370 — 3,323 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 $ — $ — $ — $ 58,406 $ 1,684 $ — $ 60,090 Year Ended December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ — $ 280 $ (1,662 ) $ (935 ) $ (35,669 ) $ (37,986 ) Cash Flows From Investing Activities: Cash paid for capital expenditures, net of proceeds from divestitures — — (232 ) (644 ) 713 — (163 ) Payments to affiliates — (390,238 ) (73,087 ) — — 463,325 — Net cash used in investing activities — (390,238 ) (73,319 ) (644 ) 713 463,325 (163 ) Cash Flows From Financing Activities: Payments from affiliates — — — 427,656 — (427,656 ) — Proceeds from issuance of redeemable convertible preferred units, net — 57,500 — — — — 57,500 Net borrowings and repayments of debt — 332,738 73,039 (367,746 ) (313 ) — 37,718 Other financing activities — — — (18,449 ) — — (18,449 ) Net cash used in financing activities — 390,238 73,039 41,461 (313 ) (427,656 ) 76,769 Net increase (decrease) in cash and cash equivalents and restricted cash — — — 39,155 (535 ) — 38,620 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 $ — $ — $ — $ 55,453 $ 1,314 $ — $ 56,767

RELATED PARTIES

RELATED PARTIES	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTIES	20. RELATED PARTIES In January 2020, the Company’s trusts completed the purchase of a $30 million participation in a new $70 million 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 Chairman of the Board, Mr. Axelrod. The investment was reviewed and approved in December 2019 in accordance with the Partnership’s governance policies in place at that time. At the time of the investment, the funds and accounts affiliated with Axar owned approximately 30% of the equity of Payless, and Mr. Axelrod served on Payless’ board of directors. The Company’s investment in Payless represented approximately 4% of the total fair market value of the Company’s trust assets when the investment was made. As of March 1, 2021, Axar beneficially owned 70.5% 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 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 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. On May 27, 2020, the Company entered into the Common Stock Purchase Agreement with Axar and in June 2020 sold an aggregate of 23,287,672 shares of its Common Stock to Axar. Additionally, the Company received the Proposal, dated May 24, 2020, from Axar proposing to acquire all of the outstanding shares of common stock of the Company not owned by Axar or its affiliates, which was subsequently withdrawn. For further details on all of these events, see Note 1 General . On February 1, 2021, Cornerstone Trust Management Services LLC, a wholly-owned subsidiary of the Company, entered into a Subadvisor Agreement with Axar. For further details, see Note 23 Subsequent Events

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
SEGMENT INFORMATION	2 1 . 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. Year Ended December 31, 2020 2019 STATEMENT OF OPERATIONS DATA: Cemetery Operations (1) Revenues $ 237,886 $ 216,622 Operating costs and expenses (196,411 ) (201,456 ) Depreciation and amortization (6,474 ) (7,122 ) Segment operating profit $ 35,001 $ 8,044 Funeral Home Operations: Revenues 41,653 40,620 Operating costs and expenses (34,789 ) (34,540 ) Depreciation and amortization (1,824 ) (2,046 ) Segment operating profit $ 5,040 $ 4,034 Reconciliation of segment operating profit to net loss from continuing operations: Cemetery Operations 35,001 8,044 Funeral Home Operations 5,040 4,034 Total segment profit 40,041 12,078 Corporate overhead (35,975 ) (51,107 ) Corporate depreciation and amortization (854 ) (986 ) Other gains (losses), net 129 (7,913 ) Loss on debt extinguishment — (8,478 ) Loss on impairment of goodwill — (24,862 ) Interest expense (45,537 ) (45,246 ) Income tax benefit (expense) 4,855 (28,204 ) Net loss from continuing operations $ (37,341 ) $ (154,718 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 4,891 $ 4,871 Funeral Home Operations 132 1,432 Corporate 1,337 115 Total capital expenditures $ 6,360 $ 6,418 (1) Segment operating profit for Cemetery Operations for the year ended December 31, 2019 excludes the loss on impairment of goodwill recognized by the Company in 2019. December 31, 2020 December 31, 2019 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,445,217 $ 1,504,463 Funeral Home Operations 130,687 148,310 Corporate 59,059 66,595 Total assets $ 1,634,963 $ 1,719,368 Assets held for sale: Cemetery Operations $ 23,500 $ 112,975 Funeral Home Operations 5,075 23,720 Total assets held for sale $ 28,575 $ 136,695

SUPPLEMENTAL CONSOLIDATED CASH

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2020
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION	2 2 . SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION The tables presented below provide supplemental information to the consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Company’s consolidated statements of cash flows (in thousands): Year ended December 31, 2020 2019 Accounts Receivable Pre-need/at-need contract originations (sales on credit) (117,716 ) $ (113,759 ) Cash receipts from sales on credit (post-origination) 97,263 105,126 Changes in accounts receivable, net of allowance $ (20,453 ) $ (8,633 ) Customer Contract Liabilities Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 154,553 $ 141,264 Withdrawals of realized income from merchandise trusts during the period 10,167 8,537 Pre-need/at-need contract originations (sales on credit) 117,716 113,759 Undistributed merchandise trust investment earnings, net 15,444 13,389 Recognition: Merchandise trust investment income, net withdrawn as of end of period (6,816 ) (9,555 ) Recognized maturities of customer contracts collected as of end of period (205,852 ) (204,629 ) Recognized maturities of customer contracts uncollected as of end of period (23,601 ) (26,109 ) Changes in customer contract liabilities $ 61,611 $ 36,656

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	23. SUBSEQUENT EVENTS Subadvisor Agreement On February 1, 2021, Cornerstone Trust Management Services LLC (“Cornerstone”), a wholly-owned subsidiary of the Company, entered into a Subadvisor Agreement (the “Agreement”) with Axar. Axar owns approximately 70.5% of the Company’s outstanding common stock, and the sole member of its general partner is Andrew M. Axelrod, who serves as the Chairman of the Company’s Board of Directors. In connection with the execution of the Agreement, Mr. Axelrod resigned as a member of the Trust and Compliance Committee (the “Trust Committee”) of the Company’s Board of Directors (the “Board”). Pursuant to the charter of the Trust Committee, the retention of Axar as a subadvisor and the Agreement were first reviewed and approved by the Trust Committee, subject to the condition that the retention of Axar and the Agreement also be approved by a Board committee comprised exclusively of independent directors. Given the Axar relationship, the Board appointed a special committee to review the retention of Axar and the Agreement, which subsequently also approved the retention of Axar and the terms of the Agreement. Both the Trust Committee and the special committee concluded that Axar had the appropriate experience and performance record that would assist Cornerstone in performing its investment advisory obligations for the Company, that the retention of Axar would provide back-office operational efficiencies to Cornerstone and that the financial terms were at least as favorable to Cornerstone as the terms that would be available from other unaffiliated subadvisors, if not more favorable. Under the terms of the Agreement, Axar agreed to provide the following services with respect to the assets held in the Company’s merchandise and perpetual care trust (the “Trusts”) and certain pooled investment vehicles administered by the trustee of the Trusts (the “Trustee”) in which certain of the Trusts participate or invest (collectively, the “Investment Assets”): • Advise Cornerstone with respect to the allocation and investment of the Investment Assets on a non-discretionary basis, including providing advice concerning portfolio allocation among investment strategies; • Oversee other subcontractors or external managers engaged by Cornerstone to provide advice with respect to the Investment Assets; • Provide quarterly investment performance reports to and meet on a quarterly basis with the Trust Committee; • As requested by Cornerstone from time to time, perform the tasks and responsibilities delegated by the Trust Committee to Cornerstone under the Company’s investment policy statement; and • As requested by Cornerstone, assist Cornerstone in performing its duties by providing general back office and administrative support to Cornerstone and, at Cornerstone’s reasonable request, the Trustee. Under the Agreement, Axar will be entitled to a quarterly fee equal to 0.0125% of the value of the Investment Assets through December 31, 2021 and, thereafter, a quarterly fee equal to 0.025% of the value of the Investment Assets. In each case, the value of the Investment Assets will be determined by the Trustee. The Agreement also includes customary confidentiality and indemnification provisions. The initial term of the Agreement is through December 31, 2021 and it automatically renews for an unlimited number of one-year terms thereafter, provided that either party may terminate the Agreement on 90 days’ prior written notice. Acquisitions On March 23, 2021, the Company signed a definitive agreement to acquire four cemeteries located within its East Coast geographic footprint for a total purchase price of $5.4 million, subject to customary working capital adjustments. The transaction is expected to close by July 2021, subject to customary due diligence and regulatory approval.

GENERAL (Policies)

GENERAL (Policies)	12 Months Ended
	Dec. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature Of Operations	Nature of Operations StoneMor Inc. is a leading provider of funeral and cemetery products and services in the death care industry in the U.S. As of December 31, 2020, the Company operated 313 cemeteries in 26 states and Puerto Rico, of which 291 were owned and 30 were operated under lease, management or operating agreements. The Company also owned and operated 80 funeral homes, including 42 located on the grounds of cemetery properties that the Company owns, in 16 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 and cemetery services, which 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 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.
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The consolidated financial statements included in this Annual Report have been prepared in accordance with Generally Accepted Accounting Principles (“GAAP”). All intercompany transactions and balances have been eliminated. The 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 . On May 10, 2019, the Company terminated one of the management agreements and recorded a $2.1 million loss upon the termination, which is included in Other losses, net in the accompanying consolidated statements of operations for the year ended December 31, 2019. 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 Pandemic	COVID-19 Pandemic The 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 are deemed essential by the state and local governments in which it operates, with the exception of Puerto Rico, and the Company has been 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 Company’s top priority is the health and safety of its employees and the families it serves. Since the start of the outbreak in the U.S., the Company’s senior management team has taken actions to protect its employees and the families it serves, and to support its field locations as they adapt and adjust to the circumstances resulting from the COVID-19 Pandemic. The operation of all of the Company’s facilities is critically dependent on the employees who staff these locations. To ensure the wellbeing of the Company’s employees and their families, the Company provided all of its employees with detailed health and safety literature on COVID-19, such as the CDC’s industry-specific guidelines for working with the deceased who were or may have been infected with COVID-19. In addition, the Company’s procurement and safety teams have consistently secured and distributed supplies to ensure that the Company’s locations have appropriate personal protective equipment (“PPE”) and cleaning supplies to provide its essential services, as well as updated and developed new safety-oriented guidelines to support daily field operations. These guidelines include reducing the number of staff present for a service and restricting the size and number of attendees. The Company also implemented additional safety and precautionary measures as it concerns the businesses’ day-to-day interaction with the families and communities it serves. The Company’s corporate office employees began working from home in March 2020 consistent with CDC guidance to reduce the risks of exposure to COVID-19 while still supporting the field operations. 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 monitors the CDC guidance on a regular basis, continually reviews and updates its processes and procedures and provides updates to its employees as needed to comply with regulatory guidelines. 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 can continue to connect with and meet its customers’ needs in a safe, effective and productive manner. Some of the Company’s locations provide live video streaming of their funeral and burial services to its customers or provide 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. During the last two weeks of the first quarter and into beginning of the second quarter of 2020, 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. However, during the last two months of the second quarter and the second half of the year, the Company experienced at-need sales growth. While the Company expects that its pre-need sales could continue to be challenged during the continued COVID-19 Pandemic, the Company believes the implementation of its virtual meeting tools is one of several key steps to mitigate this disruption. Throughout this disruption the Company’s cemeteries and funeral homes have largely remained 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, and the Company expects that this will continue. However, the Company has experienced limited location closures due to COVID-19 cases, required quarantines and cleanings. In addition, during the year ended December 31, 2020, the Company incurred costs of approximately $1.0 million related to the implementation of prescribed safety protocols related to the COVID-19 Pandemic. The Company expects the COVID-19 Pandemic could have an adverse effect on its future results of operations and cash flows, however the Company cannot presently predict, with certainty, the scope and severity of that impact. The Company may incur additional costs related to the implementation of prescribed safety protocols related to the COVID-19 Pandemic. In the event there are confirmed diagnoses of COVID-19 within a significant number of its facilities, the Company may incur additional costs related to the closing and subsequent cleaning of these facilities and the ability to adequately staff the impacted sites. 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. As a result of the implications of COVID-19, the Company assessed long-lived assets for impairment and concluded no assets were impaired as of December 31, 2020. On May 5, 2020, the Company’s Board of Directors, at the recommendation of its Compensation, Nominating and Governance Committee (the “CNG Committee”), approved certain voluntary temporary reductions in base salaries implemented by the Company’s senior management as part of measures being taken to reduce expenses given the uncertainty regarding the extent and potential duration of the COVID-19 Pandemic and its impact on the Company’s financial condition. These voluntary base salary reductions, which began on April 20, 2020 and continued for ten weeks, did not modify other rights under any agreements or employee benefits that are determined by reference to base salary and did not give rise to any “good reason” resignation rights or any breach under the affected employees’ applicable arrangements with the Company. At the CNG Committee’s recommendation, the Board also approved reductions of 50% of the quarterly retainer fee and additional Board committee chair fees payable to non-employee directors for a ten-week period of the third quarter of 2020.
Recapitalization Transactions in 2019	Recapitalization Transactions in 2019 On June 27, 2019, funds and accounts affiliated with Axar Capital and certain other investors and the Company entered into the Series A Purchase Agreement pursuant to which the Partnership sold to the Purchasers an aggregate of 52,083,333 of the Partnership’s Series A Convertible Preferred Units representing limited partner interests in the Partnership at a purchase price of $1.1040 per Preferred Unit, reflecting an 8% discount to the liquidation preference of each Preferred Unit, for an aggregate purchase price of $57.5 million (the “Preferred Offering”). Concurrently with the closing of the Preferred Offering, the Company completed a private placement of $385.0 million of 9.875%/11.500% Senior Secured Notes (the “Senior Secured Notes”) to certain financial institutions (collectively with the Preferred Offering, the “Recapitalization Transactions”). The net proceeds of the Recapitalization Transactions were used to fully repay the then-outstanding senior notes due in June 2021, retire the Company’s revolving credit facility due in May 2020 and pay the associated transaction expenses, with the remaining balance reserved for general corporate purposes.
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. 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. 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 net losses and 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. During 2019 and 2020, the Company implemented various actions to improve profitability and cash flows to fund operations. A summary of these actions is as follows: 2019 • 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 ; • managed recurring operating expenses and sought to limit non-recurring operating expenses; and • identified sales of select assets to de-leverage the balance sheet. 2020 • completed certain asset sales previously identified in 2019; • on April 1, 2020, entered into the Third Supplemental Indenture to the Indenture to amend certain financial covenants; • on April 3, 2020, sold 176 shares of Series A Preferred Stock to Axar for a cash price of $50,000 per share, an aggregate of $8.8 million; • on June 19, 2020, issued 12,054,795 share of Common Stock in exchange for the 176 shares of Series A Preferred Stock and sold an additional 11,232,877 shares of Common Stock for a cash purchase price of $0.73 per share, an aggregate of $8.2 million; and • implemented cost reduction initiatives to minimize the impact of the COVID-19 Pandemic on the Company, including streamlining corporate staff, consolidations of field positions to reduce redundancies and implement executive level salary reductions. 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 us or at all. Factors that could impact the 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 and the completion of the transactions contemplated thereby, including receipt of $17.0 million in proceeds from equity sales, together with plans to file its financial statements on a timely basis consistent with the debt covenants, the Company does not believe it is probable that it will breach the covenants under the Indenture or be unable to continue as a going concern for the next twelve-month period. As such, the consolidated financial statements for the years ended December 31, 2020 and 2019 were prepared on the basis of a going concern, which contemplates that the Company will be able to realize assets and discharge liabilities in the normal course of business. Accordingly, they do not give effect to adjustments, if any, that would be necessary should the Company be required to liquidate its assets.
Use of Estimates	Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions as described in this 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 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 $39.2 million and $34.9 million as of December 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 $20.8 million and $21.9 million as of December 31, 2020 and 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 the Company received in connection with the sale of one of its properties.
Revenues and Deferred Revenues	Revenues 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 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 ASC 606, the Company recognizes revenue in the amount to which the Company expect to be entitled to when it satisfies a performance obligation by transferring control over a product or service to a customer. The Company only recognizes amounts due from a customer for unfulfilled performance obligations on a cancellable pre-need contract to the extent that control has transferred to the customer for interments, merchandise or services for which the Company has not collected cash. The Company defers the recognition of any nonrefundable up-front fees and incremental direct selling costs associated with its sales contracts with a customer (i.e., commissions and bonuses) until the underlying goods or services have been delivered to the customer if the amortization period associated with the deferred nonrefundable up-front fees and incremental direct selling is greater than a year; otherwise, these nonrefundable up-front fees and incremental direct selling costs are expensed immediately. Incremental direct selling costs are recognized by specific identification. The Company calculates the deferred selling costs asset by dividing total deferred selling and obtaining expenses by total deferrable revenues and multiplying such percentage by the periodic change in gross deferred revenues. Such costs are recognized when the associated performance obligation is fulfilled based upon the net change in deferred revenues. All other selling costs are expensed as incurred. 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 will only recognize 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 generates revenue from (1) sales of funeral home merchandise which includes caskets and other funeral related items and (2) service revenues, including services such as family consultation, the removal of and preparation of remains and the use of funeral home facilities for visitation and 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 the Company’s merchandise trusts, deferred revenues include deferred revenues from pre-need sales that were entered into by entities prior to the Company’s acquisition of 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 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 its historical experience, including the age of the receivables and the customers’ payment histories.
Cemetery Property	Cemetery Property Cemetery property consists of developed and undeveloped cemetery land, constructed mausoleum crypts and lawn crypts and other cemetery property. Cemetery property is stated at cost or, upon acquisition of a business, at the fair value of the assets acquired.
Property and Equipment	Property and Equipment Property and equipment is stated at cost or, upon acquisition of a business, at the fair value of the assets acquired and depreciated on a straight-line basis. Maintenance and repairs are charged to expense as incurred, whereas additions and major replacements are capitalized and depreciation is recorded over their estimated useful lives. Major classifications of property and equipment and their respective useful lives are as follows: Buildings and improvements 10 to 40 years Software and computer hardware 3 years Furniture and equipment 3 to 10 years Leasehold improvements over the shorter of the term of the lease or the life of the asset
Assets Held for Sale and Discontinued Operations	Assets Held for Sale and Discontinued Operations For a long-lived asset or disposal group to be classified as held for sale all of the following criteria must be met • Management, having authority to approve the action, commits to a plan to sell the long-lived asset or disposal group; • The long-lived asset or disposal group is available for immediate sale in its present condition, subject only to terms that are usual and customary for sales of such long-lived assets (disposal groups); • An active program to locate a buyer(s) and other actions required to complete the plan to sell the long-lived asset (disposal group) have been initiated; • The sale of the long-lived asset (disposal group) is probable and transfer of the long-lived asset (disposal group) is expected to qualify for recognition as a completed sale within one year; • The long-lived asset (disposal group) is being actively marketed for sale at a price that is reasonable in relation to its current fair value; and • Actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The determination to classify a site (or group of sites) as an asset held for sale requires estimates by the Company about the site and the level of market activity in which the site is based. Such estimates are based on factors that include recent sales of comparable sites, the extent of buyers’ interest in the site and the site’s condition. Based on these factors, the Company assesses the probability of divesting of the site under current market conditions at an acceptable price within one year. After the Company identifies a site to be held for sale, the Company discontinues depreciating the long-lived assets associated with the site and estimates the assets’ fair value, net of selling costs. If the carrying value of the assets to be classified as held for sale exceeds the Company’s estimated net fair value, the Company writes the assets down to the estimated net fair value. Assets and liabilities associated with the site to be classified as held for sale are presented separately in the Company’s consolidated balance sheets beginning with the period in which the Company decided to classify the site as held for sale. A component of an entity that is disposed of by sale or abandonment is reported as discontinued operations if the transaction represents a strategic shift that will have a major effect on an entity's operations and financial results. The results of discontinued operations are aggregated and presented separately in the Company’s consolidated statement of operations. Assets and liabilities of the discontinued operations are aggregated and reported separately as assets and liabilities held for sale in the Company’s consolidated balance sheet, including the comparative prior year period. Amounts presented in discontinued operations are from the consolidated financial statements and accounting records using the historical basis of assets, liabilities, and historical results of the discontinued operations and exclude general corporate allocations. For further details of the Company’s assets held for sale and discontinued operations, see Note 2 Divestitures Impairment of Long-Lived Assets The Company monitors the recoverability of long-lived assets, including cemetery property, property and equipment and other assets, based on estimates using factors such as current market value, future asset utilization, business and regulatory climate and future undiscounted cash flows expected to result from the use of the related assets, at a location level. The Company’s policy is to perform step 1 of the long-lived asset impairment test prescribed by ASC 360, Property, Plant and Equipment
Merchandise Trusts and Perpetual Care Trusts	Merchandise Trusts Pursuant to state law, a portion of the proceeds from pre-need sales of merchandise and services is put into trust (the "merchandise trust") until such time that the Company meets the requirements for releasing trust principal, which is generally delivery of merchandise or performance of services. All investment earnings generated by the assets in the merchandise trusts (including realized gains and losses) are deferred until the associated merchandise is delivered or the services are performed. For further details of the Company’s merchandise trusts, see Note 7 Merchandise Trusts Perpetual Care Trusts Pursuant to state law, a portion of the proceeds from the sale of cemetery property is required to be paid into perpetual care trusts. The perpetual care trust principal does not belong to the Company and must remain in this trust in perpetuity, while interest and dividends may be released and used to defray cemetery maintenance costs, which are expensed as incurred. The Company consolidates the trust into its financial statements because the trust is considered a variable interest entity for which the Company is the primary beneficiary. Earnings from the perpetual care trusts are recognized in current cemetery revenues. For further details of the Company’s perpetual care trusts, see Note 8 Perpetual Care Trusts
Fair Value Measurements	Fair Value Measurements The Company measures the available-for-sale securities held by its merchandise and perpetual care trusts at fair value on a recurring basis. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company utilizes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of the asset or liability as of the measurement date. The three levels are defined as follows: • Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets; • Level 2 – inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument; and • Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. The categorization of the asset or liability within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Reclassifications of fair value between Level 1, Level 2 and Level 3 of the fair value hierarchy, if applicable, are made at the end of each quarter. For additional disclosures on the Company’s available-for-sale securities, refer to Note 7 Merchandise Trusts Note 8 Perpetual Care Trusts
Inventories	Inventories Inventories are classified within Other current assets on the Company’s consolidated balance sheets and include cemetery and funeral home merchandise valued at the lower of cost or net realizable value. Cost is determined primarily on a specific identification basis using a first-in, first-out method. Inventories were approximately $6.0 million and $5.9 million at December 31, 2020 and 2019, respectively. For further details of the Company’s impairment of inventories, see Note 3 Impairment and Other Losses .
Other-Than-Temporary Impairment of Trust Assets	Other-Than-Temporary Impairment of Trust Assets The Company determines whether or not the impairment of a fixed maturity debt security is other-than-temporary by evaluating each of the following: • Whether it is the Company’s intent to sell the security. If there is intent to sell, the impairment is considered to be other-than-temporary. • If there is no intent to sell, the Company evaluates if it is not more likely than not that it will be required to sell the debt security before its anticipated recovery. If the Company determines that it is more likely than not that it will be required to sell an impaired investment before its anticipated recovery, the impairment is considered to be other-than-temporary. The Company further evaluates whether or not all assets in the trusts have other-than-temporary impairments based upon a number of criteria including the severity of the impairment, length of time a security has been in a loss position, changes in market conditions and concerns related to the specific issuer. If an impairment is considered to be other-than-temporary, the cost basis of the security is adjusted downward to its fair value. For assets held in the perpetual care trusts, any reduction in the cost basis due to an other-than-temporary impairment is offset with an equal and opposite reduction in the perpetual care trust corpus and has no impact on earnings. For assets held in the merchandise trusts, any reduction in the cost basis due to an other-than-temporary impairment is recorded in deferred revenue.
Goodwill	Goodwill The Company tested goodwill for impairment at least annually or if impairment indicators arose by comparing its reporting units’ estimated fair values to carrying values. Because quoted market prices for the reporting units were not available, the Company’s management had to apply judgment in determining the estimated fair value of its reporting units. Management used all available information to make these fair value determinations, including the present values of expected future cash flows using discount rates commensurate with the risks involved in the Company’s assets and the available market data of the industry group. A key component of these fair value determinations was a reconciliation of the sum of the fair value calculations to the Company’s market capitalization. The observed market prices of individual trades of an entity’s equity securities (and thus its computed market capitalization) may not be representative of the fair value of the entity as a whole. Due to a decline in the market value of the Company’s unit values and the Company’s significant under-performance relative to historical or projected future operating results noted during the nine months ended September 30, 2019, management conducted an interim goodwill impairment assessment as of September 30, 2019. As a result of such assessment, management concluded on November 4, 2019 that the carrying value of the only reporting unit to which the Company allocated its goodwill, Cemetery Operations, exceeded its fair value, and the Company’s goodwill was fully impaired as of September 30, 2019. For further details of the Company’s impairment of its goodwill, see Note 3 Impairment and Other Losses Note 9 Goodwill and Intangible Assets
Intangible Assets	Intangible Assets The Company has other acquired intangible assets, most of which have been recognized as a result of acquisitions and long-term lease, management and operating agreements. The Company amortizes these intangible assets over their estimated useful lives and periodically tests them for impairment.
Taxes	Taxes The Company is subject to U.S. federal income taxes, and a provision for U.S. federal income tax has been provided in the consolidated statements of operations for the years ended December 31, 2020 and 2019. The Company is also responsible for certain state income and franchise taxes in the states in which it operates. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis and tax carryforwards, if applicable. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in earnings in the period that includes the enactment date. The Company recognizes interest accrued related to unrecognized tax benefits, if any, in income tax expense in the consolidated statements of operations. For further details of the Company’s income taxes, see Note 12 Income Taxes of this Annual Report.
Stock-Based Compensation	Stock-Based Compensation The Company has a long-term incentive plan under which it is authorized to grant 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. For further details of the Company’s stock-based compensation plans, see Note 14 Long-Term Incentive Plan
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 only includes the renewal option in the lease term when the Company can be reasonably certain that it 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.
Net Loss per Common Share (Basic and Diluted)	Net Loss per Common Share (Basic and Diluted) Basic net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is calculated by dividing net 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 of the Company’s weighted-average number of outstanding common shares as of December 31, 2020 and 2019 used to compute basic net loss attributable to common shares with those used to compute diluted net loss per common share, (in thousands): Year Ended December 31, 2020 2019 Weighted average number of outstanding common shares—basic 106,991 39,614 Plus effect of dilutive incentive awards (1) Restricted shares — — Stock options — 63 Weighted average number of outstanding common shares—diluted 106,991 39,677 (1) For the year ended December 31, 2020, the diluted weighted-average number of outstanding common shares does not include 3,577,850 shares issuable upon the exercise of outstanding options and 338,345 restricted common shares as their effects would have been anti-dilutive. For the year ended December 31, 2019, the diluted weighted-average number of outstanding common shares does not include 515,625 restricted common shares as their effects would have been anti-dilutive.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. For the years ended December 31, 2020 and 2019, advertising costs were $6.3 million and $9.2 million, respectively.
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 Taxes In December 2019, FASB issued ASU No. 2019-12, Income Taxes (Topic 340) Recently Issued Accounting Standard Updates - Not Yet Effective Credit Losses In June 2016, FASB issued ASU No. 2016-13, Credit Losses (Topic 326) ("ASU 2016-13"). The core principle of ASU 2016-13 is that all assets measured at amortized cost basis should be presented at the net amount expected to be collected using historical experience, current conditions and reasonable and supportable forecasts as a basis for credit loss estimates, instead of the probable initial recognition threshold used under current GAAP. In November 2018, FASB issued ASU No. 2018-19, Codification Improvements to Topic 326, Financial Instruments-Credit Losses (“ASU 2018-09”), which clarified that receivables arising from operating leases are not within the scope of Accounting Standards Codification (“ASC”) 326-20, Financial Instruments-Credit Losses-Measured at Amortized Cost, and should be accounted for in accordance with ASC 842, Leases. In April 2019, FASB issued ASU No. 2019-04, Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments (“ASU 2019-04”), which includes clarifications to the amendments issued in ASU 2016-13. In May 2019, FASB issued ASU No. 2019-05, Financial Instruments-Credit Losses (Topic 326), which provides entities that have certain instruments within the scope of ASC 326-20 with an option to irrevocably elect the fair value option in ASC 825, Financial Instruments, upon adoption of ASU 2016-13. In November 2019, FASB issued ASU No. 2019-10, Financial Instruments-Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) (“ASU 2019-10”), which modifies the effective dates for ASU 2016-13, ASU 2017-12 and ASU 2016-02 to reflect the FASB’s new policy of staggering effective dates between larger public companies and all other companies. With the issuance of ASU 2019-10, the Company’s effective date for adopting all amendments related to the new credit loss standard has been extended to January 1, 2023. In November 2019, FASB issued ASU No. 2019-11, Codification Improvements to Topic 326, Financial Instruments-Credit Losses (“ASU 2019-11”), which includes clarifications to and addresses specific stakeholders’ issues concerning the amendments issued in ASU 2016-13. In February 2020, FASB issued ASU No, 2020-02, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) and in March 2020 issued ASU No. 2020-03, Codification Improvements to Financial Instruments, both of which also provide updates and clarification. 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. 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 (“ASU 2020-04”). In order to ease the potential burden in accounting for reference rate reform, ASU 2020-04 provides optional expedients and exceptions for applying GAAP to contracts, hedging relationships and other transactions that reference the London Interbank Offered Rate (“LIBOR”) or another reference rate expected to be discontinued because of reference rate reform, if certain criteria are met. ASU 2020-04 applies only to contracts, hedging relationships and other transactions that reference LIBOR or another reference rate expected to be discontinued. The amendment is effective upon issuance and may be applied prospectively through December 31, 2022. The Company does not expect ASU 2020-04 to have a material effect on the Company’s financial position, results of operations and related disclosures.

GENERAL (Tables)

GENERAL (Tables)	12 Months Ended
	Dec. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Summary of Classifications of Property and Equipment and Their Useful Lives	Major classifications of property and equipment and their respective useful lives are as follows: Buildings and improvements 10 to 40 years Software and computer hardware 3 years Furniture and equipment 3 to 10 years Leasehold improvements over the shorter of the term of the lease or the life of the asset
Reconciliation of Company's Weighted-average Number of Outstanding Common Shares	The following table sets forth the reconciliation of the Company’s weighted-average number of outstanding common shares as of December 31, 2020 and 2019 used to compute basic net loss attributable to common shares with those used to compute diluted net loss per common share, (in thousands): Year Ended December 31, 2020 2019 Weighted average number of outstanding common shares—basic 106,991 39,614 Plus effect of dilutive incentive awards (1) Restricted shares — — Stock options — 63 Weighted average number of outstanding common shares—diluted 106,991 39,677 (1) For the year ended December 31, 2020, the diluted weighted-average number of outstanding common shares does not include 3,577,850 shares issuable upon the exercise of outstanding options and 338,345 restricted common shares as their effects would have been anti-dilutive. For the year ended December 31, 2019, the diluted weighted-average number of outstanding common shares does not include 515,625 restricted common shares as their effects would have been anti-dilutive.

DIVESTITURES (Tables)

DIVESTITURES (Tables)	12 Months Ended
	Dec. 31, 2020
Discontinued Operations And Disposal Groups [Abstract]
Summary of Results of Discontinued Operations	The following table summarizes the results of discontinued operations for the years ended December 31, 2020 and 2019 (in thousands): Year Ended December 31, 2020 2019 Cemetery revenues $ 8,551 $ 21,265 Funeral home revenues 8,277 11,015 Cost of goods sold (1,425 ) (3,086 ) Cemetery expense (2,478 ) (4,511 ) Selling expense (2,416 ) (5,637 ) General and administrative expense (2,274 ) (3,401 ) Depreciation and amortization (243 ) (628 ) Funeral home expenses (6,565 ) (8,775 ) Other gains (losses), net — (193 ) Interest expense (1,874 ) (3,273 ) (Loss) income from discontinued operations before income taxes (447 ) 2,776 Net gain on sale of businesses 29,429 — Income tax expense — — Net income from discontinued operations $ 28,982 $ 2,776
Schedule of Assets and Liabilities Classified as Assets Held for Sale and Depreciation and Amortization, Capital Expenditures, Sale Proceeds and Significant Operating Noncash Items of Discontinued Operations	The following table summarizes the major classes of assets and liabilities that have been classified as held for sale in the consolidated balance sheets as of December 31, 2020 and 2019 (in thousands): December 31, 2020 December 31, 2019 Clearstone Other Total Clearstone Total California Oakmont Other Total Assets Current assets: Accounts receivable, net of allowance $ 230 $ — $ 230 $ 123 $ 1,657 $ 580 $ — $ 2,360 Prepaid expenses — — — 41 118 34 — 193 Other current assets 104 — 104 98 162 35 — 295 Total current assets held for sale 334 — 334 262 1,937 649 — 2,848 Long-term accounts receivable, net of allowance 193 — 193 211 2,530 3,194 — 5,935 Cemetery property 3,492 350 3,842 4,601 15,518 5,811 350 26,280 Property and equipment, net of accumulated depreciation 2,529 — 2,529 9,215 2,574 2,762 150 14,701 Merchandise trusts, restricted, at fair value 14,831 — 14,831 15,587 24,440 6,673 — 46,700 Perpetual care trusts, restricted, at fair value 4,518 — 4,518 5,238 23,981 2,470 — 31,689 Deferred selling and obtaining costs 1,865 — 1,865 1,926 2,334 1,388 — 5,648 Other assets 463 — 463 505 1,978 411 — 2,894 Total assets held for sale $ 28,225 $ 350 $ 28,575 $ 37,545 $ 75,292 $ 23,358 $ 500 $ 136,695 Liabilities Current liabilities: Accounts payable and accrued liabilities $ 51 $ — $ 51 $ 42 $ 238 $ 102 $ — $ 382 Current portion, long-term debt — — — — — 36 — 36 Other current liabilities — — — — — 5,000 — 5,000 Total current liabilities held for sale 51 — 51 42 238 5,138 — 5,418 Deferred revenues 18,456 — 18,456 18,961 30,425 12,856 — 62,242 Perpetual care trust corpus 4,518 — 4,518 5,238 23,981 2,470 — 31,689 Other long-term liabilities 381 — 381 383 1,768 204 — 2,355 Total liabilities held for sale $ 23,406 $ — $ 23,406 $ 24,624 $ 56,412 $ 20,668 $ — $ 101,704 The following table presents the depreciation and amortization, capital expenditures, sale proceeds and significant operating noncash items of the discontinued operations as of December 31, 2020 and 2019 (in thousands): Year Ended December 31, 2020 2019 Cash flows from discontinued operating activities: Depreciation and amortization $ 243 $ 628 Gains on sales of discontinued operations businesses 29,429 — Cash flows from discontinued investing activities: Capital expenditures $ 51 $ 3,860 Proceeds from sales of discontinued businesses 57,342 —

ACCOUNTS RECEIVABLE, NET OF A_2

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE (Tables)	12 Months Ended
	Dec. 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): December 31, 2020 December 31, 2019 Customer receivables $ 154,903 $ 147,557 Unearned finance income (16,022 ) (15,327 ) Allowance for doubtful accounts (5,711 ) (5,408 ) Accounts receivable, net of allowance 133,170 126,822 Less: Current portion, net of allowance 57,869 54,014 Long-term portion, net of allowance $ 75,301 $ 72,808
Activity in Allowance for Doubtful Accounts	Activity in the allowance for doubtful accounts was as follows (in thousands): December 31, 2020 December 31, 2019 Balance, beginning of period $ 5,884 $ 4,941 Provision for doubtful accounts 6,275 7,559 Charge-offs, net (6,267 ) (6,616 ) Amounts related to assets held for sale (181 ) (476 ) Balance, end of period $ 5,711 $ 5,408

CEMETERY PROPERTY (Tables)

CEMETERY PROPERTY (Tables)	12 Months Ended
	Dec. 31, 2020
Property Plant And Equipment [Abstract]
Schedule of Cemetery Property	Cemetery property consisted of the following at the dates indicated (in thousands): December 31, 2020 December 31, 2019 Cemetery land $ 232,548 $ 228,887 Mausoleum crypts and lawn crypts 66,978 71,599 Cemetery property $ 299,526 $ 300,486

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 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): December 31, 2020 December 31, 2019 Buildings and improvements $ 112,345 $ 115,404 Furniture and equipment 53,199 54,143 Funeral home land 11,005 11,005 Property and equipment, gross 176,549 180,552 Less: Accumulated depreciation (93,053 ) (88,941 ) Property and equipment, net of accumulated depreciation $ 83,496 $ 91,611

MERCHANDISE TRUSTS (Tables)

MERCHANDISE TRUSTS (Tables)	12 Months Ended
	Dec. 31, 2020
Text Block [Abstract]
Reconciliation of Trust Activities	A reconciliation of the Company’s merchandise trust activities for the years ended December 31, 2020 and 2019 is presented below (in thousands): Year ended December 31, 2020 2019 Balance—beginning of period $ 523,865 $ 488,248 Contributions 51,409 54,742 Distributions (82,059 ) (59,776 ) Interest and dividends 34,232 29,367 Capital gain distributions 2,330 1,699 Realized gains and losses, net (1,232 ) 3,246 Other than temporary impairment (26,714 ) (6,056 ) Taxes (408 ) (556 ) Fees (7,077 ) (4,268 ) Unrealized change in fair value 21,938 17,219 Total 516,284 523,865 Less: Assets held for sale (14,831 ) (46,700 ) Balance—end of period $ 501,453 $ 477,165
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 December 31, 2020 and 2019 were as follows (in thousands): December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 41,039 $ 12 $ — $ 41,051 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,818 638 — 3,456 Other debt securities 2 23,165 1,578 (1,332 ) 23,411 Total fixed maturities 25,984 2,216 (1,332 ) 26,868 Mutual funds—debt securities 1 6,097 306 — 6,403 Mutual funds—equity securities 1 26,356 43 (154 ) 26,245 Other investment funds (1) 337,565 32,461 (8,812 ) 361,214 Equity securities 1 35,055 5,544 (19 ) 40,580 Other invested assets 2 3,875 79 — 3,954 Total investments 475,971 40,661 (10,317 ) 506,315 West Virginia Trust Receivable 10,190 — (221 ) 9,969 Total $ 486,161 $ 40,661 $ (10,538 ) $ 516,284 Less: Assets held for sale (14,831 ) Total $ 486,161 $ 40,661 $ (10,538 ) $ 501,453 (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 Company’s consolidated 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 zero to five years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2020, there were $47.8 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 (46,700 ) Total $ 515,680 $ 11,346 $ (3,161 ) $ 477,165
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of December 31, 2020 and 2019 were as follows (in thousands): December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,456 — — Other debt securities 18,392 5,019 — — Total fixed maturities $ 18,392 $ 8,476 $ — $ — 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 December 31, 2020 and 2019 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ — $ — $ — $ — Corporate debt securities — — — — — — Other debt securities 18,392 1,332 — — 18,392 1,332 Total fixed maturities 18,392 1,332 — — 18,392 1,332 Mutual funds—debt securities — — — — — — Mutual funds—equity securities 128 154 — — 128 154 Other investment funds 75,799 8,812 — — 75,799 8,812 Equity securities 82 19 — — 82 19 Total $ 94,401 $ 10,317 $ — $ — $ 94,401 $ 10,317 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 Total $ 55,314 $ 2,993 $ 821 $ 168 $ 56,135 $ 3,161

PERPETUAL CARE TRUSTS (Tables)

PERPETUAL CARE TRUSTS (Tables)	12 Months Ended
	Dec. 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 years ended December 31, 2020 and 2019 is presented below (in thousands): Year ended December 31, 2020 2019 Balance—beginning of period $ 523,865 $ 488,248 Contributions 51,409 54,742 Distributions (82,059 ) (59,776 ) Interest and dividends 34,232 29,367 Capital gain distributions 2,330 1,699 Realized gains and losses, net (1,232 ) 3,246 Other than temporary impairment (26,714 ) (6,056 ) Taxes (408 ) (556 ) Fees (7,077 ) (4,268 ) Unrealized change in fair value 21,938 17,219 Total 516,284 523,865 Less: Assets held for sale (14,831 ) (46,700 ) Balance—end of period $ 501,453 $ 477,165
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 December 31, 2020 and 2019 were as follows (in thousands): December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 41,039 $ 12 $ — $ 41,051 Fixed maturities: U.S. governmental securities 2 1 — — 1 Corporate debt securities 2 2,818 638 — 3,456 Other debt securities 2 23,165 1,578 (1,332 ) 23,411 Total fixed maturities 25,984 2,216 (1,332 ) 26,868 Mutual funds—debt securities 1 6,097 306 — 6,403 Mutual funds—equity securities 1 26,356 43 (154 ) 26,245 Other investment funds (1) 337,565 32,461 (8,812 ) 361,214 Equity securities 1 35,055 5,544 (19 ) 40,580 Other invested assets 2 3,875 79 — 3,954 Total investments 475,971 40,661 (10,317 ) 506,315 West Virginia Trust Receivable 10,190 — (221 ) 9,969 Total $ 486,161 $ 40,661 $ (10,538 ) $ 516,284 Less: Assets held for sale (14,831 ) Total $ 486,161 $ 40,661 $ (10,538 ) $ 501,453 (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 Company’s consolidated 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 zero to five years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2020, there were $47.8 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 (46,700 ) Total $ 515,680 $ 11,346 $ (3,161 ) $ 477,165
Contractual Maturities of Debt Securities Held in Trusts	The contractual maturities of debt securities as of December 31, 2020 and 2019 were as follows (in thousands): December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ — $ 1 $ — $ — Corporate debt securities — 3,456 — — Other debt securities 18,392 5,019 — — Total fixed maturities $ 18,392 $ 8,476 $ — $ — 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 December 31, 2020 and 2019 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ — $ — $ — $ — Corporate debt securities — — — — — — Other debt securities 18,392 1,332 — — 18,392 1,332 Total fixed maturities 18,392 1,332 — — 18,392 1,332 Mutual funds—debt securities — — — — — — Mutual funds—equity securities 128 154 — — 128 154 Other investment funds 75,799 8,812 — — 75,799 8,812 Equity securities 82 19 — — 82 19 Total $ 94,401 $ 10,317 $ — $ — $ 94,401 $ 10,317 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 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 year ended December 31, 2020 and 2019 is presented below (in thousands): Year ended December 31, 2020 2019 Balance—beginning of period $ 346,089 $ 330,562 Contributions 8,500 7,575 Distributions (48,820 ) (20,598 ) Interest and dividends 24,746 20,201 Capital gain distributions 844 2,112 Realized gains and losses, net (301 ) 3,121 Other than temporary impairment (14,710 ) (3,941 ) Taxes (616 ) (547 ) Fees (3,161 ) (3,176 ) Unrealized change in fair value 4,175 10,780 Total 316,746 346,089 Less: Assets held for sale (4,518 ) (31,689 ) Balance—end of period $ 312,228 $ 314,400
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 December 31, 2020 and 2019 were as follows (in thousands): December 31, 2020 Fair Value Hierarchy Level Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Short-term investments 1 $ 21,217 $ — $ — $ 21,217 Fixed maturities: U.S. governmental securities 2 48 4 — 52 Corporate debt securities 2 505 92 (44 ) 553 Other debt securities 2 433 — (28 ) 405 Total fixed maturities 986 96 (72 ) 1,010 Mutual funds—debt securities 1 2,386 62 (9 ) 2,439 Mutual funds—equity securities 1 9,240 1,244 (7 ) 10,477 Other investment funds (1) 247,845 21,952 (10,813 ) 258,984 Equity securities 1 21,748 873 (19 ) 22,602 Other invested assets 2 16 1 — 17 Total investments $ 303,438 $ 24,228 $ (10,920 ) $ 316,746 Less: Assets held for sale (4,518 ) Total $ 303,438 $ 24,228 $ (10,920 ) $ 312,228 (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 Company’s consolidated 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 zero to six years with three potential one year extensions at the discretion of the funds’ general partners. As of December 31, 2020 there were $41.1 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 (31,689 ) Total $ 336,902 $ 14,969 $ (5,782 ) $ 314,400 (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 Company’s consolidated 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 December 31, 2020 and 2019, were as follows (in thousands): December 31, 2020 Less than 1 year 1 year through 5 years 6 years through 10 years More than 10 years U.S. governmental securities $ 25 $ 6 $ — $ 21 Corporate debt securities — 553 — — Other debt securities 405 — — — Total fixed maturities $ 430 $ 559 $ — $ 21 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 December 31, 2020 and 2019 is presented below (in thousands): Less than 12 months 12 months or more Total December 31, 2020 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed maturities: U.S. governmental securities $ — $ — $ 990 $ — $ 990 $ — Corporate debt securities — — 1,959 44 1,959 44 Other debt securities 405 28 — — 405 28 Total fixed maturities 405 28 2,949 44 3,354 72 Mutual funds—debt securities 600 9 — — 600 9 Mutual funds—equity securities 288 7 — — 288 7 Other investment funds 74,885 10,813 — — 74,885 10,813 Equity securities 45 4 19 15 64 19 Total $ 76,223 $ 10,861 $ 2,968 $ 59 $ 79,191 $ 10,920 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

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Components of Intangible Assets	The following table reflects the components of intangible assets at December 31, 2020 and 2019 (in thousands): December 31, 2020 December 31, 2019 Gross Carrying Amount Accumulated Amortization Net Intangible Assets Gross Carrying Amount Accumulated Amortization Net Intangible Assets Lease and management agreements $ 59,758 $ (6,557 ) $ 53,201 $ 59,758 $ (5,561 ) $ 54,197 Underlying contract value 2,593 (745 ) 1,848 2,593 (681 ) 1,912 Non-compete agreements 406 (406 ) - 406 (341 ) 65 Other intangible assets 259 (214 ) 45 269 (197 ) 72 Total intangible assets $ 63,016 $ (7,922 ) $ 55,094 $ 63,026 $ (6,780 ) $ 56,246
Estimated Amortization Expense Related to Intangible Assets with Finite Lives	The following table presents estimated amortization expense related to intangible assets with finite lives for each of the next five years (in thousands): 2021 $ 1,071 2022 $ 1,071 2023 $ 1,071 2024 $ 1,071 2025 $ 1,065

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Outstanding Debt	Total debt consisted of the following as of December 31, 2020 and 2019 (in thousands): December 31, 2020 December 31, 2019 9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024 $ 335,328 $ 380,619 Insurance and vehicle financing 361 574 Less deferred financing costs, net of accumulated amortization (14,657 ) (12,856 ) Total debt 321,032 368,337 Less current maturities (317 ) (374 ) Total long-term debt $ 320,715 $ 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 twelve months ending as of each date set forth below, to be less than: December 31, 2020 0.00x March 31, 2021 0.75x June 30, 2021 1.10x September 30, 2021 1.35x December 31, 2021 1.45x March 31, 2022 and each quarter end thereafter 1.50x

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax (Expense) Benefit from Continuing Operations	Income tax (expense) benefit from continuing operations for the years ended December 31, 2020 and 2019 consisted of the following (in thousands): Years Ended December 31, 2020 2019 Current provision: State $ (60 ) $ (73 ) Federal — — Foreign 25 (187 ) Total (35 ) (260 ) Deferred provision: State (62 ) (6,704 ) Federal 4,856 (21,210 ) Foreign 96 (30 ) Total 4,890 (27,944 ) Total income tax benefit (expense) $ 4,855 $ (28,204 )
Reconciliation of Federal Statutory Tax Rate to Company’s Effective Tax Rate	A reconciliation of the federal statutory tax rate to the Company’s effective tax rate is as follows: Years Ended December 31, 2020 2019 U.S. statutory income tax rate 21.0 % 21.0 % State and local taxes, net of federal income tax benefit 0.1 % (4.5 )% Tax exempt (income) loss (2.1 )% (1.2 )% Valuation allowance 7.0 % (8.0 )% Divestiture impact on valuation allowance (14.4 )% — % Company's earnings not subject to tax — % (0.2 )% Change in tax status — % (27.2 )% Permanent differences (0.1 )% (2.7 )% Effective tax rate 11.5 % (22.8 )%
Significant Components of Company's Deferred Tax Assets and Liabilities	The components of the Company’s deferred tax assets and liabilities were as follows (in thousands): December 31, 2020 2019 Deferred tax assets: Prepaid expenses $ 15,780 $ 13,010 State net operating loss 26,015 26,121 Federal net operating loss 86,651 88,818 Foreign net operating loss 9,171 8,656 Other 51 55 Valuation allowance (101,629 ) (103,336 ) Total deferred tax assets 36,039 33,324 Deferred tax liabilities: Property, plant and equipment 30,880 28,399 Deferred revenue related to future revenues and accounts receivable 29,480 33,582 Deferred revenue related to cemetery property 5,322 5,875 Total deferred tax liabilities 65,682 67,856 Net deferred tax liabilities $ 29,643 $ 34,532 Net deferred tax assets and liabilities were classified on the consolidated balance sheets as follows (in thousands): December 31, 2020 2019 Deferred tax assets $ 9 $ 81 Noncurrent assets 9 81 Deferred tax assets 36,030 33,243 Deferred tax liabilities 65,682 67,856 Noncurrent liabilities 29,652 34,613 Net deferred tax liabilities $ 29,643 $ 34,532

DEFERRED REVENUES AND COSTS (Ta

DEFERRED REVENUES AND COSTS (Tables)	12 Months Ended
	Dec. 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): December 31, 2020 December 31, 2019 Deferred contract revenues $ 832,373 $ 799,058 Deferred merchandise trust revenue 87,218 93,657 Deferred merchandise trust unrealized gains (losses) 29,573 7,274 Deferred revenues $ 949,164 $ 899,989 Deferred selling and obtaining costs $ 116,900 $ 110,684
Schedule of Customer Contract Liabilities, Net	The components of the customer contract liabilities, net in the Company’s consolidated balance sheets at December 31, 2020 and December 31, 2019 were as follows (in thousands): December 31, 2020 December 31, 2019 Customer contract liabilities, gross $ 973,444 $ 921,488 Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts (24,280 ) (21,499 ) Customer contract liabilities, net $ 949,164 $ 899,989

LONG-TERM INCENTIVE PLAN (Table

LONG-TERM INCENTIVE PLAN (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock Options Activity	A rollforward of stock options as of December 31, 2020 is as follows: Number of Stock Options Weighted Average Exercise Price Per Share ($) Total outstanding at December 31, 2019 5,500,000 1.20 Granted 800,000 1.71 Exercised — — Forfeited (225,000 ) 1.20 Expired — — Total outstanding at December 31, 2020 6,075,000 1.27 Options expected to vest 6,075,000 1.27 Options exercisable 1,758,333 1.20
Assumptions in Fair Value of Stock Options Granted	Assumptions used in calculating the fair value of stock options granted during the year are summarized below: 2020 2019 Valuation assumptions: Risk-free interest rate 0.50 % 1.78 % Expected volatility 31.15 % 23.41 % Expected term (years) 6.0 6.0 Exercise price per stock option $ 1.71 $ 1.20 Expected dividend yield None None
Restricted Stock and Phantom Stock Awards	A rollforward of restricted stock and phantom stock awards as of December 31, 2020 is as follows: Number of Restricted Stock and Phantom Stock Awards Weighted Average Grant Date Fair Value ($) Total non-vested at December 31, 2019 559,218 3.67 Granted 906,189 1.65 Vested (187,500 ) 3.88 Forfeited — — Total non-vested at December 31, 2020 1,277,907 2.17

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments And Contingencies Disclosure [Abstract]
Contractual Remaining Amounts	The contractual remaining amounts due to Moon by year and in total are as follows (in thousands): 2021 $ 50,107 2022 $ 51,109 2023 $ 52,131 2024 $ 53,174 Total $ 206,521
Fixed Rent for Cemeteries	In May 2014, the Company entered into lease and management agreements with the Archdiocese of Philadelphia, pursuant to which the Company 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

EXIT AND DISPOSAL ACTIVITIES (T

EXIT AND DISPOSAL ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2020
Exit And Disposal Activities [Abstract]
Summary of Severance Liability Recognized for Reductions in Workforce	The following table summarizes the activity in the severance liability recognized for these workforce reductions in the accompanying consolidated balance sheet as of December 31, 2020 and 2019, by reportable segment (in thousands): Cemetery Operations Funeral Home Operations Corporate Consolidated Balance at January 1, 2019 $ — $ — $ — $ — Accruals 935 25 583 1,543 Cash payments (849 ) (25 ) (519 ) (1,393 ) Balance at December 31, 2019 86 — 64 150 Accruals 229 20 201 450 Cash payments (315 ) (20 ) (265 ) (600 ) Balance at December 31, 2020 $ — $ — $ — $ —

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of Components of Leases	The Company has the following balances recorded on its consolidated balance sheets related to leases (in thousands): December 31, 2020 December 31, 2019 Assets: Operating $ 5,171 $ 10,570 Finance 4,296 5,685 Total ROU assets (1) $ 9,467 $ 16,255 Liabilities: Current Operating $ 1,182 $ 2,022 Finance 1,416 1,200 Long-term Operating 3,441 11,495 Finance 2,592 4,302 Total lease liabilities (2) $ 8,631 $ 19,019 (1) (2) The Company’s current and long-term lease liabilities are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively, in its consolidated balance sheet.
Components of Lease Expense	The components of lease expense were as follows (in thousands): Year ended December 31, 2020 2019 Lease cost Classification Operating lease costs (1) General and administrative expense $ 2,967 $ 3,628 Finance lease costs Amortization of leased assets Depreciation and Amortization 1,215 1,282 Interest on lease liabilities Interest expense 421 495 Short-term lease costs (2) General and administrative expense — — Net Lease costs $ 4,603 $ 5,405 (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 Liabilities	Maturities of the Company’s lease liabilities as of December 31, 2020 were as follows (in thousands): Year ending December 31, Operating Finance 2021 $ 1,615 $ 1,791 2022 1,186 1,939 2023 881 643 2024 702 107 2025 595 33 Thereafter 1,092 — Total $ 6,071 $ 4,513 Less: Interest (1,448 ) (505 ) Present value of lease liabilities $ 4,623 $ 4,008 Maturities of the Company’s lease liabilities as of as of December 31, 2019 were as follows (in thousands): Year ending December 31, Operating Finance 2020 $ 3,283 $ 1,759 2021 2,783 1,838 2022 2,455 2,026 2023 2,190 708 2024 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)	12 Months Ended
	Dec. 31, 2020
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Balance Sheets	CONDENSED CONSOLIDATING BALANCE SHEETS December 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Assets Current assets: Cash and cash equivalents, excluding restricted cash $ — $ — $ — $ 37,560 $ 1,684 $ — $ 39,244 Restricted cash — — — 20,846 — — 20,846 Assets held for sale — — — 28,575 — — 28,575 Other current assets — — 3,707 63,010 13,326 — 80,043 Total current assets — — 3,707 149,991 15,010 — 168,708 Long-term accounts receivable — — 2,085 62,283 10,933 — 75,301 Cemetery and funeral home property and equipment — — 452 350,802 31,768 — 383,022 Merchandise trusts — — — — 501,453 — 501,453 Perpetual care trusts — — — — 312,228 — 312,228 Deferred selling and obtaining costs — — 5,916 91,958 19,026 — 116,900 Intangible assets — — — 45 55,049 — 55,094 Other assets — — — 19,667 2,590 — 22,257 Investments in and amounts due from affiliates eliminated upon consolidation — 286,146 — 632,684 — (918,830 ) — Total assets $ — $ 286,146 $ 12,160 $ 1,307,430 $ 948,057 $ (918,830 ) $ 1,634,963 Liabilities and Owners' Equity Other current liabilities — — 245 50,300 1,585 — 52,130 Liabilities held for sale — — — 23,406 — — 23,406 Long-term debt, net of deferred financing costs — 286,146 32,531 2,038 — — 320,715 Deferred revenues — — 34,994 791,111 123,059 — 949,164 Perpetual care trust corpus — — — — 312,228 — 312,228 Other long-term liabilities — — — 52,588 17,145 — 69,733 Investments in and amounts due to affiliates eliminated upon consolidation 92,413 92,413 202,924 318,677 544,814 (1,251,241 ) — Total liabilities 92,413 378,559 270,694 1,238,120 998,831 (1,251,241 ) 1,727,376 Owners' equity (92,413 ) (92,413 ) (258,534 ) 69,310 (50,774 ) 332,411 (92,413 ) Total liabilities and owners' equity $ — $ 286,146 $ 12,160 $ 1,307,430 $ 948,057 $ (918,830 ) $ 1,634,963 CONDENSED CONSOLIDATING BALANCE SHEET (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 — — — 136,695 — — 136,695 Other current assets — — 3,497 60,487 11,531 — 75,515 Total current assets — — 3,497 252,635 12,845 — 268,977 Long-term accounts receivable — — 2,557 60,383 9,868 — 72,808 Cemetery and funeral home property and equipment — — 609 359,718 31,770 — 392,097 Merchandise trusts — — — — 477,165 — 477,165 Perpetual care trusts — — — — 314,400 — 314,400 Deferred selling and obtaining costs — — 5,654 86,983 18,047 — 110,684 Intangible assets — — — 136 56,110 — 56,246 Other assets — — — 24,424 2,567 — 26,991 Investments in and amounts due from affiliates eliminated upon consolidation — 301,531 — 608,332 — (909,863 ) — Total assets $ — $ 301,531 $ 12,317 $ 1,392,611 $ 922,772 $ (909,863 ) $ 1,719,368 Liabilities and Owners' Equity Other current liabilities — — 161 53,726 1,466 — 55,353 Liabilities held for sale — — — 101,704 — — 101,704 Long-term debt, net of deferred financing costs — 301,531 66,239 193 — — 367,963 Deferred revenues — — 33,349 753,142 113,498 — 899,989 Perpetual care trust corpus — — — — 314,400 — 314,400 Other long-term liabilities — — — 66,076 16,373 — 82,449 Investments in and amounts due to affiliates eliminated upon consolidation 102,490 102,490 183,611 367,770 527,639 (1,284,000 ) — Total liabilities 102,490 404,021 283,360 1,342,611 973,376 (1,284,000 ) 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 $ 1,392,611 $ 922,772 $ (909,863 ) $ 1,719,368
Condensed Consolidating Statements of Operations	CONDENSED CONSOLIDATING STATEMENTS OF OPERATIONS Year Ended December 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 5,391 $ 231,544 $ 54,826 $ (12,222 ) $ 279,539 Total costs and expenses — — (12,042 ) (224,513 ) (51,994 ) 12,222 (276,327 ) Other gains (losses), net — — — 129 — — 129 Net (loss) income from equity investment in subsidiaries (8,359 ) 25,768 3,137 — — (20,546 ) — Interest expense — (34,127 ) (5,118 ) (5,102 ) (1,190 ) — (45,537 ) (Loss) income from continuing operations before income taxes (8,359 ) (8,359 ) (8,632 ) 2,058 1,642 (20,546 ) (42,196 ) Income tax benefit — — — 4,855 — — 4,855 Net (loss) income from continuing operations (8,359 ) (8,359 ) (8,632 ) 6,913 1,642 (20,546 ) (37,341 ) Income from operations of discontinued businesses — — — 28,982 — — 28,982 Income tax expense — — — — — — — Net income from discontinued operations — — — 28,982 — — 28,982 Net (loss) income $ (8,359 ) $ (8,359 ) $ (8,632 ) $ 35,895 $ 1,642 $ (20,546 ) $ (8,359 ) Year Ended December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Total revenues $ — $ — $ 5,041 $ 210,059 $ 49,068 $ (6,926 ) $ 257,242 Total costs and expenses — — (15,181 ) (235,048 ) (53,954 ) 6,926 (297,257 ) Other gains (losses), net — — (46 ) (5,568 ) (2,299 ) — (7,913 ) Net loss from equity investment in subsidiaries (151,942 ) (125,840 ) (120,653 ) — — 398,435 — Interest expense — (25,164 ) (10,505 ) (8,453 ) (1,124 ) — (45,246 ) Loss on debt extinguishment — (938 ) (1,441 ) (6,099 ) — — (8,478 ) Loss on goodwill impairment — — — (24,206 ) (656 ) — (24,862 ) Loss from continuing operations before income taxes (151,942 ) (151,942 ) (142,785 ) (69,315 ) (8,965 ) 398,435 (126,514 ) Income tax expense — — — (28,204 ) — — (28,204 ) Net loss from continuing operations (151,942 ) (151,942 ) (142,785 ) (97,519 ) (8,965 ) 398,435 (154,718 ) Income from operations of discontinued businesses — — — 2,776 — — 2,776 Income tax expense — — — — — — — Net income from discontinued operations — — — 2,776 — — 2,776 Net loss $ (151,942 ) $ (151,942 ) $ (142,785 ) $ (94,743 ) $ (8,965 ) $ 398,435 $ (151,942 )
Condensed Consolidating Statement of Cash Flows	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS Year Ended December 31, 2020 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ — $ 89 $ 37,742 $ 2,774 $ (39,245 ) $ 1,360 Cash Flows From Investing Activities: Cash paid for capital expenditures, net of proceeds from divestitures — — (38 ) 53,115 (2,094 ) — 50,983 Payments to affiliates (17,000 ) — — — — 17,000 — Net cash used in investing activities (17,000 ) — (38 ) 53,115 (2,094 ) 17,000 50,983 Cash Flows From Financing Activities: Payments from affiliates — — — (22,245 ) — 22,245 — Proceeds from issuance of Series A Preferred Stock 8,800 — — — — — 8,800 Proceeds from issuance of Common Stock 8,200 — — — — — 8,200 Net borrowings and repayments of debt — — (51 ) (61,443 ) (310 ) — (61,804 ) Other financing activities — — — (4,216 ) — — (4,216 ) Net cash used in financing activities 17,000 — (51 ) (87,904 ) (310 ) 22,245 (49,020 ) Net increase (decrease) in cash and cash equivalents and restricted cash — — — 2,953 370 — 3,323 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 $ — $ — $ — $ 58,406 $ 1,684 $ — $ 60,090 Year Ended December 31, 2019 Parent Partnership CFS West Virginia Guarantor Subsidiaries Non- Guarantor Subsidiaries Eliminations Consolidated Net cash provided by operating activities $ — $ — $ 280 $ (1,662 ) $ (935 ) $ (35,669 ) $ (37,986 ) Cash Flows From Investing Activities: Cash paid for capital expenditures, net of proceeds from divestitures — — (232 ) (644 ) 713 — (163 ) Payments to affiliates — (390,238 ) (73,087 ) — — 463,325 — Net cash used in investing activities — (390,238 ) (73,319 ) (644 ) 713 463,325 (163 ) Cash Flows From Financing Activities: Payments from affiliates — — — 427,656 — (427,656 ) — Proceeds from issuance of redeemable convertible preferred units, net — 57,500 — — — — 57,500 Net borrowings and repayments of debt — 332,738 73,039 (367,746 ) (313 ) — 37,718 Other financing activities — — — (18,449 ) — — (18,449 ) Net cash used in financing activities — 390,238 73,039 41,461 (313 ) (427,656 ) 76,769 Net increase (decrease) in cash and cash equivalents and restricted cash — — — 39,155 (535 ) — 38,620 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 $ — $ — $ — $ 55,453 $ 1,314 $ — $ 56,767

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 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. Year Ended December 31, 2020 2019 STATEMENT OF OPERATIONS DATA: Cemetery Operations (1) Revenues $ 237,886 $ 216,622 Operating costs and expenses (196,411 ) (201,456 ) Depreciation and amortization (6,474 ) (7,122 ) Segment operating profit $ 35,001 $ 8,044 Funeral Home Operations: Revenues 41,653 40,620 Operating costs and expenses (34,789 ) (34,540 ) Depreciation and amortization (1,824 ) (2,046 ) Segment operating profit $ 5,040 $ 4,034 Reconciliation of segment operating profit to net loss from continuing operations: Cemetery Operations 35,001 8,044 Funeral Home Operations 5,040 4,034 Total segment profit 40,041 12,078 Corporate overhead (35,975 ) (51,107 ) Corporate depreciation and amortization (854 ) (986 ) Other gains (losses), net 129 (7,913 ) Loss on debt extinguishment — (8,478 ) Loss on impairment of goodwill — (24,862 ) Interest expense (45,537 ) (45,246 ) Income tax benefit (expense) 4,855 (28,204 ) Net loss from continuing operations $ (37,341 ) $ (154,718 ) CASH FLOW DATA: Capital expenditures: Cemetery Operations $ 4,891 $ 4,871 Funeral Home Operations 132 1,432 Corporate 1,337 115 Total capital expenditures $ 6,360 $ 6,418 (1) Segment operating profit for Cemetery Operations for the year ended December 31, 2019 excludes the loss on impairment of goodwill recognized by the Company in 2019. December 31, 2020 December 31, 2019 BALANCE SHEET DATA: Assets: Cemetery Operations $ 1,445,217 $ 1,504,463 Funeral Home Operations 130,687 148,310 Corporate 59,059 66,595 Total assets $ 1,634,963 $ 1,719,368 Assets held for sale: Cemetery Operations $ 23,500 $ 112,975 Funeral Home Operations 5,075 23,720 Total assets held for sale $ 28,575 $ 136,695

SUPPLEMENTAL CONSOLIDATED CAS_2

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	The tables presented below provide supplemental information to the consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Company’s consolidated statements of cash flows (in thousands): Year ended December 31, 2020 2019 Accounts Receivable Pre-need/at-need contract originations (sales on credit) (117,716 ) $ (113,759 ) Cash receipts from sales on credit (post-origination) 97,263 105,126 Changes in accounts receivable, net of allowance $ (20,453 ) $ (8,633 ) Customer Contract Liabilities Deferrals: Cash receipts from customer deposits at origination, net of refunds $ 154,553 $ 141,264 Withdrawals of realized income from merchandise trusts during the period 10,167 8,537 Pre-need/at-need contract originations (sales on credit) 117,716 113,759 Undistributed merchandise trust investment earnings, net 15,444 13,389 Recognition: Merchandise trust investment income, net withdrawn as of end of period (6,816 ) (9,555 ) Recognized maturities of customer contracts collected as of end of period (205,852 ) (204,629 ) Recognized maturities of customer contracts uncollected as of end of period (23,601 ) (26,109 ) Changes in customer contract liabilities $ 61,611 $ 36,656

GENERAL - Additional Informatio

GENERAL - Additional Information (Detail)	Jun. 19, 2020USD ($)$ / sharesshares	May 05, 2020	Apr. 01, 2020USD ($)	May 10, 2019USD ($)	Dec. 31, 2020USD ($)PropertyStateSegmentshares	Dec. 31, 2019USD ($)	Apr. 03, 2020USD ($)$ / sharesshares	Jun. 27, 2019USD ($)$ / sharesshares
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Management lease loss						$ (2,100,000)
Impairment of long-lived assets					$ 0	2,800,000
Issuance of Series A Preferred Stock/Units					8,800,000	12,500,000
Cash and cash equivalents					39,244,000	34,867,000
Restricted cash					20,800,000	21,900,000
Refundable deposit received for divestitures of property					$ 5,000,000
Divestiture, number of property in non-binding letter | Property					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
Inventories					$ 6,000,000	5,900,000
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.
Advertising costs					$ 6,300,000	9,200,000
ASU 2018-17
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Change in accounting principle, accounting standards update, adoption date					Jan. 1, 2020
Change in accounting principle, accounting standards update, adopted [true false]					true
Change in accounting principle, accounting standards update, immaterial effect [true false]					true
ASU 2019-12
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Change in accounting principle, accounting standards update, adoption date					Jan. 1, 2020
Change in accounting principle, accounting standards update, adopted [true false]					true
Change in accounting principle, accounting standards update, immaterial effect [true false]					true
Discontinued operations , tax provision					$ 0
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 Secured Notes
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, gross					$ 335,328,000	$ 380,619,000
Senior Secured Notes | Private Placement
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, gross					$ 385,000,000
Senior Secured Notes | Private Placement | 9.875% notes, due 2024
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Debt instrument					9.875%
Senior Secured Notes | Private Placement | 11.500% notes, due 2024
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Debt instrument					11.50%
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
Series A Preferred Stock
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Exchange of Series A Preferred Stock for Common Stock (in shares) | shares					(176)
Issuance of Series A Preferred Stock\units (in shares\units) | shares					176
Series A Preferred Stock | Axar
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Preferred units, sold | shares							176
Preferred unit, aggregate purchase price							$ 8,800
Preferred units, cash price per share | $ / shares							$ 50,000
Coronavirus Disease2019 Pandemic
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Cost related to COVID-19 safety protocols					$ 1,000,000
Other Losses, Net
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Management lease loss				$ 2,100,000
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
Compensation Nominating And Governance Committee | Coronavirus Disease2019 Pandemic
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Voluntary base salary reductions, beginning date		Apr. 20, 2020
Voluntary base salary reductions continuation period from beginning date		70 days
Percentage of reduction in quarterly retainer fee		50.00%
Compensation Nominating And Governance Committee | Coronavirus Disease2019 Pandemic | Non-Employee Directors
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Percentage of reduction in additional board committee chair fees payable		50.00%
Series A Purchase Agreement | Series A Redeemable Convertible Preferred Unit
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Preferred units, sold | shares								52,083,333
Preferred unit sold, price per share | $ / shares								$ 1.1040
Preferred unit, liquidation preference discount percentage								8.00%
Preferred unit, aggregate purchase price								$ 57,500,000
Common Stock Purchase Agreement | Axar
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Exchange of Series A Preferred Stock for Common Stock (in shares) | shares	12,054,795
Common Stock Purchase Agreement | Rights Offering | Axar
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Issuance of Series A Preferred Stock\units (in shares\units) | shares	11,232,877
Share price | $ / shares	$ 0.73
Issuance of Series A Preferred Stock/Units	$ 8,200
Common Stock Purchase Agreement | Series A Preferred Stock | Axar
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Issuance of Series A Preferred Stock\units (in shares\units) | shares	176
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 | Property					30
Cemetery | Consolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property					16
Cemetery | Unconsolidated Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property					14
US and Puerto Rico | Cemetery
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property					313
Number of states | State					26
US and Puerto Rico | Cemetery | Wholly Owned Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property					291
US and Puerto Rico | Cemetery | Managed Properties
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property					30
US and Puerto Rico | Funeral Home
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property					80
Number of states | State					16
US and Puerto Rico | Funeral Home | Cemetery Property
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of operating locations | Property					42

GENERAL - Summary of Classifica

GENERAL - Summary of Classifications of Property and Equipment and Their Useful Lives (Detail)	12 Months Ended
	Dec. 31, 2020
Software and computer hardware
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	over the shorter of the term of the lease or the life of the asset
Minimum | Buildings and improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Minimum | Furniture and equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Maximum | Buildings and improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Maximum | Furniture and equipment
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

GENERAL - Reconciliation of Com

GENERAL - Reconciliation of Company's Weighted-average Number of Outstanding Common Shares (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Weighted average number of common shares outstanding - basic	106,991	39,614
Weighted average number of outstanding common shares—diluted	106,991	39,677
Stock options
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Plus effect of dilutive incentive awards		63

GENERAL - Reconciliation of C_2

GENERAL - Reconciliation of Company's Weighted-average Number of Outstanding Common Shares (Parenthetical) (Detail) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Stock options
Earnings Per Share Diluted [Line Items]
Diluted weighted-average number of outstanding common shares	3,577,850
Restricted shares
Earnings Per Share Diluted [Line Items]
Diluted weighted-average number of outstanding common shares	338,345	515,625

DIVESTITURES - Additional Infor

DIVESTITURES - Additional Information (Detail) $ in Thousands	Nov. 06, 2020USD ($)Property	Nov. 03, 2020USD ($)Property	Apr. 07, 2020USD ($)	Jan. 03, 2020USD ($)Property	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price					$ 57,343	$ 6,255
Gain on sale of businesses					29,429
Remaining California Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price		$ 7,100
Aggregate principal amount of debt redeemed from assets dispositions		5,700
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		$ 5,600
Clearstone Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate cash purchase price	$ 6,200
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
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Aggregate principal amount of debt redeemed from assets dispositions			$ 20,500
Land purchase obligations			17,100
Olivet Agreement | Olivet Sale
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Gain on sale of businesses					7,200
Aggregate purchase price			$ 25,000
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]
Impairment charge					$ 2,200
Clearstone Agreement
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of cemetery divested | Property	9
Number of funeral home divested | Property	10
Number of crematories divested | Property	4

DIVESTITURES - Summary of Resul

DIVESTITURES - Summary of Results of Discontinued Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
(Loss) income from discontinued operations before income taxes	$ 28,982	$ 2,776
Net gain on sale of businesses	29,429
Net income from discontinued operations	28,982	2,776
Discontinued Operations
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Cost of goods sold	(1,425)	(3,086)
Cemetery expense	(2,478)	(4,511)
Selling expense	(2,416)	(5,637)
General and administrative expense	(2,274)	(3,401)
Depreciation and amortization	(243)	(628)
Funeral home expenses	(6,565)	(8,775)
Other gains (losses), net		(193)
Interest expense	(1,874)	(3,273)
(Loss) income from discontinued operations before income taxes	(447)	2,776
Net gain on sale of businesses	29,429
Net income from discontinued operations	28,982	2,776
Discontinued Operations | Cemetery
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Revenues	8,551	21,265
Discontinued Operations | Funeral Home
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Revenues	$ 8,277	$ 11,015

DIVESTITURES - Discontinued Ope

DIVESTITURES - Discontinued Operations and Disposal Groups (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current liabilities:
Total current liabilities held for sale	$ 23,406	$ 101,704
Assets Held for Sale
Current assets:
Accounts receivable, net of allowance	230	2,360
Prepaid expenses		193
Other current assets	104	295
Total current assets held for sale	334	2,848
Long-term accounts receivable, net of allowance	193	5,935
Cemetery property	3,842	26,280
Property and equipment, net of accumulated depreciation	2,529	14,701
Merchandise trusts, restricted, at fair value	14,831	46,700
Perpetual care trusts, restricted, at fair value	4,518	31,689
Deferred selling and obtaining costs	1,865	5,648
Other assets	463	2,894
Total assets held for sale	28,575	136,695
Current liabilities:
Accounts payable and accrued liabilities	51	382
Current portion, long-term debt		36
Other current liabilities		5,000
Total current liabilities held for sale	51	5,418
Deferred revenues	18,456	62,242
Perpetual care trust corpus	4,518	31,689
Other long-term liabilities	381	2,355
Total liabilities held for sale	23,406	101,704
Assets Held for Sale | Clearstone Sale
Current assets:
Accounts receivable, net of allowance	230	123
Prepaid expenses		41
Other current assets	104	98
Total current assets held for sale	334	262
Long-term accounts receivable, net of allowance	193	211
Cemetery property	3,492	4,601
Property and equipment, net of accumulated depreciation	2,529	9,215
Merchandise trusts, restricted, at fair value	14,831	15,587
Perpetual care trusts, restricted, at fair value	4,518	5,238
Deferred selling and obtaining costs	1,865	1,926
Other assets	463	505
Total assets held for sale	28,225	37,545
Current liabilities:
Accounts payable and accrued liabilities	51	42
Total current liabilities held for sale	51	42
Deferred revenues	18,456	18,961
Perpetual care trust corpus	4,518	5,238
Other long-term liabilities	381	383
Total liabilities held for sale	23,406	24,624
Assets Held for Sale | Other
Current assets:
Cemetery property	350	350
Property and equipment, net of accumulated depreciation		150
Total assets held for sale	$ 350	500
Assets Held for Sale | Total California Sale
Current assets:
Accounts receivable, net of allowance		1,657
Prepaid expenses		118
Other current assets		162
Total current assets held for sale		1,937
Long-term accounts receivable, net of allowance		2,530
Cemetery property		15,518
Property and equipment, net of accumulated depreciation		2,574
Merchandise trusts, restricted, at fair value		24,440
Perpetual care trusts, restricted, at fair value		23,981
Deferred selling and obtaining costs		2,334
Other assets		1,978
Total assets held for sale		75,292
Current liabilities:
Accounts payable and accrued liabilities		238
Total current liabilities held for sale		238
Deferred revenues		30,425
Perpetual care trust corpus		23,981
Other long-term liabilities		1,768
Total liabilities held for sale		56,412
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

DIVESTITURES - Discontinued O_2

DIVESTITURES - Discontinued Operations Cash Flow Activities (Detail) - Discontinued Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Depreciation and amortization	$ 243	$ 628
Gains on sales of discontinued operations businesses	29,429
Capital expenditures	51	$ 3,860
Proceeds from sales of discontinued businesses	$ 57,342

IMPAIRMENT AND OTHER LOSSES - A

IMPAIRMENT AND OTHER LOSSES - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Impairment And Other Losses [Abstract]
Goodwill impairment charge		$ 24,862,000
Impairment of cemetery property	$ 0	2,800,000
Loss on management agreement		2,100,000
Estimated impairment losses related to damaged and unusable merchandise		$ 2,600,000

ACCOUNTS RECEIVABLE, NET OF A_3

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Long Term Accounts Receivable, Net of Allowance (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Customer receivables	$ 154,903	$ 147,557
Unearned finance income	(16,022)	(15,327)
Allowance for doubtful accounts	(5,711)	(5,408)
Accounts receivable, net of allowance	133,170	126,822
Less: Current portion, net of allowance	57,869	54,014
Long-term portion, net of allowance	$ 75,301	$ 72,808

ACCOUNTS RECEIVABLE, NET OF A_4

ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Activity in Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Allowance for Doubtful Accounts Receivable [Roll Forward]
Provision for doubtful accounts	$ 6,275	$ 7,559
Charge-offs, net	(6,300)	(6,600)
Balance, end of period	5,711	5,408
Contract Cancellations
Allowance for Doubtful Accounts Receivable [Roll Forward]
Balance, beginning of period	5,884	4,941
Provision for doubtful accounts	6,275	7,559
Charge-offs, net	(6,267)	(6,616)
Amounts related to assets held for sale	(181)	(476)
Balance, end of period	$ 5,711	$ 5,408

CEMETERY PROPERTY - Schedule of

CEMETERY PROPERTY - Schedule of Cemetery Property (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Cemetery land	$ 232,548	$ 228,887
Mausoleum crypts and lawn crypts	66,978	71,599
Cemetery property	$ 299,526	$ 300,486

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Buildings and improvements	$ 112,345	$ 115,404
Furniture and equipment	53,199	54,143
Funeral home land	11,005	11,005
Property and equipment, gross	176,549	180,552
Less: Accumulated depreciation	(93,053)	(88,941)
Property and equipment, net of accumulated depreciation	$ 83,496	$ 91,611

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Depreciation expense	$ 8.2	$ 9.4

MERCHANDISE TRUSTS - Additional

MERCHANDISE TRUSTS - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)security	Dec. 31, 2019USD ($)security
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 10,000	$ 9,700
Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Percentage of VIE for cancellable state	45.40%
Merchandise Trusts | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 516,284	523,865
Purchases of available for sale securities	52,900	54,400
Sales, maturities and paydowns of available for sale securities	56,400	38,100
Other than temporary impairments loss	$ 26,714	$ 6,056
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	57	102
Trust assets, cost	$ 106,400	$ 178,200
Trust assets, fair value	79,700	172,200
Other than temporary impairments loss	26,700	6,100
Merchandise Trusts | West Virginia Trust Receivable | Variable Interest Entity, Primary Beneficiary
Schedule Of Available For Sale Securities [Line Items]
Trust assets, fair value	$ 9,969	$ 9,651

MERCHANDISE TRUSTS - Reconcilia

MERCHANDISE TRUSTS - Reconciliation of Merchandise Trust Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Schedule Of Available For Sale Securities [Line Items]
Less: Assets held for sale	$ (28,575)	$ (136,695)
Balance, end of period	501,453	477,165
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Balance, beginning of period	523,865	488,248
Contributions	51,409	54,742
Distributions	(82,059)	(59,776)
Interest and dividends	34,232	29,367
Capital gain distributions	2,330	1,699
Realized gains and losses, net	(1,232)	3,246
Other than temporary impairment	(26,714)	(6,056)
Taxes	(408)	(556)
Fees	(7,077)	(4,268)
Unrealized change in fair value	21,938	17,219
Total	516,284	523,865
Less: Assets held for sale	(14,831)	(46,700)
Balance, end of period	$ 501,453	$ 477,165

MERCHANDISE TRUSTS - Cost and M

MERCHANDISE TRUSTS - Cost and Market Value Associated with Assets Held in Merchandise Trusts (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
West Virginia Trust Receivable
Schedule Of Available For Sale Securities [Line Items]
Fair Value	$ 10,000	$ 9,700
Variable Interest Entity, Primary Beneficiary | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	486,161	515,680
Gross Unrealized Gains	40,661	11,346
Gross Unrealized Losses	(10,538)	(3,161)
Fair Value	516,284	523,865
Fair Value, Assets held for sale	(14,831)	(46,700)
Cost, Excluding assets held for sale	486,161	515,680
Gross Unrealized Gains, Excluding assets held for sale	40,661	11,346
Gross Unrealized Losses, Excluding assets held for sale	(10,538)	(3,161)
Fair Value, Excluding assets held for sale	501,453	477,165
Variable Interest Entity, Primary Beneficiary | Short-term investments | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	41,039	144,610
Gross Unrealized Gains	12
Fair Value	41,051	144,610
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	25,984	1,239
Gross Unrealized Gains	2,216	20
Gross Unrealized Losses	(1,332)	(198)
Fair Value	26,868	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	1	456
Gross Unrealized Gains		6
Gross Unrealized Losses		(65)
Fair Value	1	397
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | Corporate debt securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	2,818	783
Gross Unrealized Gains	638	14
Gross Unrealized Losses		(133)
Fair Value	3,456	664
Variable Interest Entity, Primary Beneficiary | Fixed maturities | Merchandise Trusts | Other Debt Securities | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	23,165
Gross Unrealized Gains	1,578
Gross Unrealized Losses	(1,332)
Fair Value	23,411
Variable Interest Entity, Primary Beneficiary | Mutual funds - debt securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	6,097	67,801
Gross Unrealized Gains	306	1,857
Gross Unrealized Losses		(6)
Fair Value	6,403	69,652
Variable Interest Entity, Primary Beneficiary | Mutual funds - equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	26,356	46,609
Gross Unrealized Gains	43	1,744
Gross Unrealized Losses	(154)
Fair Value	26,245	48,353
Variable Interest Entity, Primary Beneficiary | Other investment funds | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	337,565	213,024
Gross Unrealized Gains	32,461	6,366
Gross Unrealized Losses	(8,812)	(2,953)
Fair Value	361,214	216,437
Variable Interest Entity, Primary Beneficiary | Equity securities | Merchandise Trusts | Level 1
Schedule Of Available For Sale Securities [Line Items]
Cost	35,055	24,386
Gross Unrealized Gains	5,544	1,327
Gross Unrealized Losses	(19)	(4)
Fair Value	40,580	25,709
Variable Interest Entity, Primary Beneficiary | Other invested assets | Merchandise Trusts | Level 2
Schedule Of Available For Sale Securities [Line Items]
Cost	3,875	8,360
Gross Unrealized Gains	79	32
Fair Value	3,954	8,392
Variable Interest Entity, Primary Beneficiary | Total investments | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	475,971	506,029
Gross Unrealized Gains	40,661	11,346
Gross Unrealized Losses	(10,317)	(3,161)
Fair Value	506,315	514,214
Variable Interest Entity, Primary Beneficiary | West Virginia Trust Receivable | Merchandise Trusts
Schedule Of Available For Sale Securities [Line Items]
Cost	10,190	9,651
Gross Unrealized Losses	(221)
Fair Value	$ 9,969	$ 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	12 Months Ended
	Dec. 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 | $	$ 47.8	$ 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	0 years	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	5 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	Dec. 31, 2020	Dec. 31, 2019
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 18,392	$ 213
1 year through 5 years	8,476	624
6 years through 10 years		209
More than 10 years		13
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year		112
1 year through 5 years	1	78
6 years through 10 years		193
More than 10 years		13
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year		101
1 year through 5 years	3,456	546
6 years through 10 years		$ 16
Other Debt Securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	18,392
1 year through 5 years	$ 5,019

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	Dec. 31, 2020	Dec. 31, 2019
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	$ 10,317	$ 2,993
12 Months or more Unrealized Losses		168
Total Unrealized Losses	10,317	3,161
Less than 12 months Fair Value	94,401	55,314
12 Months or more Fair Value		821
Total Fair Value	94,401	56,135
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	1,332	30
12 Months or more Unrealized Losses		168
Total Unrealized Losses	1,332	198
Less than 12 months Fair Value	18,392	288
12 Months or more Fair Value		821
Total Fair Value	18,392	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		64
Total Unrealized Losses		65
Less than 12 months Fair Value		90
12 Months or more Fair Value		397
Total Fair Value		487
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		29
12 Months or more Unrealized Losses		104
Total Unrealized Losses		133
Less than 12 months Fair Value		198
12 Months or more Fair Value		424
Total Fair Value		622
Fixed maturities | Other Debt Securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	1,332
Total Unrealized Losses	1,332
Less than 12 months Fair Value	18,392
Total Fair Value	18,392
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses		6
Total Unrealized Losses		6
Less than 12 months Fair Value		241
Total Fair Value		241
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	154
Total Unrealized Losses	154
Less than 12 months Fair Value	128
Total Fair Value	128
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	8,812	2,953
Total Unrealized Losses	8,812	2,953
Less than 12 months Fair Value	75,799	54,782
Total Fair Value	75,799	54,782
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Unrealized Losses	19	4
Total Unrealized Losses	19	4
Less than 12 months Fair Value	82	3
Total Fair Value	$ 82	$ 3

PERPETUAL CARE TRUSTS - Reconci

PERPETUAL CARE TRUSTS - Reconciliation of Perpetual Care Trust Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Less: Assets held for sale	$ (28,575)	$ (136,695)
Balance, end of period	312,228	314,400
Variable Interest Entity, Primary Beneficiary | Perpetual care trusts
Debt Securities, Available-for-sale [Line Items]
Balance, beginning of period	346,089	330,562
Contributions	8,500	7,575
Distributions	(48,820)	(20,598)
Interest and dividends	24,746	20,201
Capital gain distributions	844	2,112
Realized gains and losses, net	(301)	3,121
Other than temporary impairment	(14,710)	(3,941)
Taxes	(616)	(547)
Fees	(3,161)	(3,176)
Unrealized change in fair value	4,175	10,780
Total	316,746	346,089
Less: Assets held for sale	(4,518)	(31,689)
Balance, end of period	$ 312,228	$ 314,400

PERPETUAL CARE TRUSTS - Additio

PERPETUAL CARE TRUSTS - Additional Information (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)security	Dec. 31, 2019USD ($)security
Debt Securities, Available-for-sale [Line Items]
Purchases of available for sale securities	$ 16,100	$ 46,400
Sales, maturities and paydowns of available for sale securities	42,100	29,000
Other than temporary impairments loss	$ 14,710	$ 3,941
Other Than Temporarily Impaired Securities
Debt Securities, Available-for-sale [Line Items]
Number of securities that incurred other than temporary impairment losses | security	49	79
Trust assets, cost	$ 63,600	$ 85,700
Trust assets, fair value	48,900	81,800
Other than temporary impairments loss	$ 14,700	$ 3,900

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	Dec. 31, 2020	Dec. 31, 2019
Debt Securities, Available-for-sale [Line Items]
Fair Value, Assets held for sale	$ (4,518)	$ (31,689)
Cost, Excluding assets held for sale	303,438	336,902
Gross Unrealized Gains, Excluding assets held for sale	24,228	14,969
Gross Unrealized Losses, Excluding assets held for sale	(10,920)	(5,782)
Fair Value, Excluding assets held for sale	312,228	314,400
Short-term investments | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	21,217	50,358
Fair Value	21,217	50,358
Fixed maturities
Debt Securities, Available-for-sale [Line Items]
Cost	986	3,089
Gross Unrealized Gains	96	54
Gross Unrealized Losses	(72)	(194)
Fair Value	1,010	2,949
Fixed maturities | Level 2 | U.S. governmental securities
Debt Securities, Available-for-sale [Line Items]
Cost	48	1,069
Gross Unrealized Gains	4	32
Gross Unrealized Losses		(52)
Fair Value	52	1,049
Fixed maturities | Level 2 | Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Cost	505	2,020
Gross Unrealized Gains	92	22
Gross Unrealized Losses	(44)	(142)
Fair Value	553	1,900
Fixed maturities | Level 2 | Other Debt Securities
Debt Securities, Available-for-sale [Line Items]
Cost	433
Gross Unrealized Losses	(28)
Fair Value	405
Mutual funds - debt securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	2,386	49,963
Gross Unrealized Gains	62	1,439
Gross Unrealized Losses	(9)	(38)
Fair Value	2,439	51,364
Mutual funds - equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	9,240	16,698
Gross Unrealized Gains	1,244	1,617
Gross Unrealized Losses	(7)	(66)
Fair Value	10,477	18,249
Other investment funds
Debt Securities, Available-for-sale [Line Items]
Cost	247,845	186,355
Gross Unrealized Gains	21,952	10,526
Gross Unrealized Losses	(10,813)	(5,472)
Fair Value	258,984	191,409
Equity securities | Level 1
Debt Securities, Available-for-sale [Line Items]
Cost	21,748	30,423
Gross Unrealized Gains	873	1,333
Gross Unrealized Losses	(19)	(12)
Fair Value	22,602	31,744
Other invested assets | Level 2
Debt Securities, Available-for-sale [Line Items]
Cost	16	16
Gross Unrealized Gains	1
Fair Value	17	16
Total Investments
Debt Securities, Available-for-sale [Line Items]
Cost	303,438	336,902
Gross Unrealized Gains	24,228	14,969
Gross Unrealized Losses	(10,920)	(5,782)
Fair Value	$ 316,746	$ 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	12 Months Ended
	Dec. 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 | $	$ 41.1	$ 62.4
Minimum
Debt Securities, Available-for-sale [Line Items]
Private credit funds, lockup periods	0 years	1 year
Fixed income funds and equity funds, redemption period	1 day	1 day
Maximum
Debt Securities, Available-for-sale [Line Items]
Private credit funds, lockup periods	6 years	7 years
Fixed income funds and equity funds, redemption period	30 days	30 days

PERPETUAL CARE TRUSTS - Contrac

PERPETUAL CARE TRUSTS - Contractual Maturities of Debt Securities Held in Perpetual Care Trusts (Detail) - Variable Interest Entity, Primary Beneficiary - Perpetual care trusts - Fixed maturities - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 430	$ 354
1 year through 5 years	559	1,714
6 years through 10 years		768
More than 10 years	21	114
U.S. governmental securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	25	60
1 year through 5 years	6	192
6 years through 10 years		684
More than 10 years	21	114
Corporate debt securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year		294
1 year through 5 years	553	1,522
6 years through 10 years		$ 84
Other Debt Securities
Investments Classified by Contractual Maturity Date [Line Items]
Less than 1 year	$ 405

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	Dec. 31, 2020	Dec. 31, 2019
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	$ 76,223	$ 57,723
12 Months or more Fair Value	2,968	2,829
Total Fair Value	79,191	60,552
Less than 12 months Unrealized Losses	10,861	5,638
12 Months or more Unrealized Losses	59	144
Total Unrealized Losses	10,920	5,782
Fixed maturities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	405	754
12 Months or more Fair Value	2,949	2,829
Total Fair Value	3,354	3,583
Less than 12 months Unrealized Losses	28	50
12 Months or more Unrealized Losses	44	144
Total Unrealized Losses	72	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	990	942
Total Fair Value	990	1,233
Less than 12 months Unrealized Losses		4
12 Months or more Unrealized Losses		48
Total Unrealized Losses		52
Fixed maturities | Corporate debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value		463
12 Months or more Fair Value	1,959	1,887
Total Fair Value	1,959	2,350
Less than 12 months Unrealized Losses		46
12 Months or more Unrealized Losses	44	96
Total Unrealized Losses	44	142
Fixed maturities | Other Debt Securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	405
Total Fair Value	405
Less than 12 months Unrealized Losses	28
Total Unrealized Losses	28
Mutual funds - debt securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	600	2,856
Total Fair Value	600	2,856
Less than 12 months Unrealized Losses	9	38
Total Unrealized Losses	9	38
Mutual funds - equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	288	566
Total Fair Value	288	566
Less than 12 months Unrealized Losses	7	66
Total Unrealized Losses	7	66
Other investment funds
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	74,885	53,426
Total Fair Value	74,885	53,426
Less than 12 months Unrealized Losses	10,813	5,472
Total Unrealized Losses	10,813	5,472
Equity securities
Investments, Unrealized Loss Position [Line Items]
Less than 12 months Fair Value	45	121
12 Months or more Fair Value	19
Total Fair Value	64	121
Less than 12 months Unrealized Losses	4	12
12 Months or more Unrealized Losses	15
Total Unrealized Losses	$ 19	$ 12

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Detail) - USD ($) $ in Thousands	May 10, 2019	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
Goodwill [Line Items]
Goodwill impairment charge			$ 24,862
Amortization of Intangible Assets		$ 1,200	$ 1,400
ASC 842
Goodwill [Line Items]
Reclassification from other Intangible assets to other assets for below market lease intangibles				$ 1,100
Underlying contract value
Goodwill [Line Items]
Decrease in carrying amount of underlying contract value	$ 2,700

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Components of Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 63,016	$ 63,026
Accumulated Amortization	(7,922)	(6,780)
Net Intangible Assets	55,094	56,246
Lease and management agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	59,758	59,758
Accumulated Amortization	(6,557)	(5,561)
Net Intangible Assets	53,201	54,197
Underlying contract value
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,593	2,593
Accumulated Amortization	(745)	(681)
Net Intangible Assets	1,848	1,912
Non-compete agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	406	406
Accumulated Amortization	(406)	(341)
Net Intangible Assets		65
Other intangible assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	259	269
Accumulated Amortization	(214)	(197)
Net Intangible Assets	$ 45	$ 72

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Estimated Amortization Expense Related to Intangible Assets with Finite Lives (Detail) $ in Thousands	Dec. 31, 2020USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2021	$ 1,071
2022	1,071
2023	1,071
2024	1,071
2025	$ 1,065

LONG-TERM DEBT - Outstanding De

LONG-TERM DEBT - Outstanding Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Less deferred financing costs, net of accumulated amortization	$ (14,657)	$ (12,856)
Total debt	321,032	368,337
Less current maturities	(317)	(374)
Total long-term debt	320,715	367,963
9.875%/11.500% Senior Secured PIK Toggle Notes, due June 2024
Debt Instrument [Line Items]
Long-term debt, gross	335,328	380,619
Insurance and vehicle financing
Debt Instrument [Line Items]
Long-term debt, gross	$ 361	$ 574

LONG-TERM DEBT - Outstanding _2

LONG-TERM DEBT - Outstanding Debt (Parenthetical) (Detail) - Private Placement	Dec. 31, 2020	Dec. 31, 2019	Jun. 27, 2019
9.875% notes, due 2024
Debt Disclosure [Line Items]
Long-term debt, interest rate	9.875%	9.875%	9.875%
11.500% notes, due 2024
Debt Disclosure [Line Items]
Long-term debt, interest rate	11.50%	11.50%	11.50%

LONG-TERM DEBT - Additional Inf

LONG-TERM DEBT - Additional Information (Detail)	Jun. 27, 2019USD ($)	Mar. 31, 2020USD ($)	Sep. 30, 2019USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2021	Jul. 10, 2020USD ($)
Debt Disclosure [Line Items]
Amortization of deferred financing fees				$ 3,900,000	$ 7,300,000
Long term debt, outstanding				321,032,000	$ 368,337,000
Write off unamortized deferred financing fees				$ 6,900,000
7.875% notes, due 2021
Debt Disclosure [Line Items]
Long-term debt, interest rate				7.875%
Long term debt, outstanding				$ 175,000,000
9.875% notes, due 2024 | Private Placement
Debt Disclosure [Line Items]
Long-term debt, interest rate	9.875%			9.875%	9.875%
11.500% notes, due 2024 | Private Placement
Debt Disclosure [Line Items]
Long-term debt, interest rate	11.50%			11.50%	11.50%
Senior Secured Notes
Debt Disclosure [Line Items]
Long-term debt, principal amount							$ 349,582,918
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				$ 60,000,000
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
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%
Consent fee paid				$ 5,000
Cash payment of consent fee				3,500
Consent fee paid in kind				$ 1,500
Senior Secured Notes | Maximum
Debt Disclosure [Line Items]
Debt covenant, consolidated asset coverage ratio				1.40
Senior Secured Notes | Minimum
Debt Disclosure [Line Items]
Debt instrument, acceleration of or failure to pay				$ 5,000,000
Senior Secured Notes | Scenario, Forecast | Maximum
Debt Disclosure [Line Items]
Debt covenant, consolidated asset coverage ratio						1.60
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	5.00%
Senior Secured Notes | Redeemed On Or After June 27, 2022 and Before June 27, 2023
Debt Disclosure [Line Items]
Debt instrument redemption price percentage	3.00%
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%
Senior Secured Notes | Option Through January 30, 2022 - Payable in Kind
Debt Disclosure [Line Items]
Long-term debt, interest rate	4.00%
Senior Secured Notes | Payable Remaining Term of Notes - In Cash
Debt Disclosure [Line Items]
Long-term debt, interest rate				9.875%
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 - Maximum	Dec. 31, 2020
December 31, 2020
Debt Instrument [Line Items]
Consolidated interest coverage ratio	0
March 31, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	0.75
June 30, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.10
September 30, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.35
December 31, 2021
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.45
March 31, 2022 and each quarter end thereafter
Debt Instrument [Line Items]
Consolidated interest coverage ratio	1.50

REDEEMABLE CONVERTIBLE PREFER_2

REDEEMABLE CONVERTIBLE PREFERRED UNITS AND PARTNERS' DEFICIT - Additional Information (Detail) $ / shares in Units, $ in Thousands	Oct. 25, 2019USD ($)$ / sharesshares	Dec. 31, 2020USD ($)Vote$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	May 05, 2020shares	Jun. 27, 2019USD ($)$ / sharesshares
Temporary Equity [Line Items]
Issuance of Series A Preferred Stock/Units | $		$ 8,800	$ 12,500
Common stock, par value | $ / shares		$ 0.01	$ 0.01
Preferred stock, par value | $ / shares		$ 0.01
Common stock, shares issued		117,871,141	94,447,356
Common stock, shares outstanding		117,871,141	94,447,356
Preferred stock, shares issued		0
Preferred stock, shares outstanding		0
Common Stock available for issuance		82,128,859		1,375,000
Preferred Stock available for issuance		10,000,000
Number of votes entitled to stockholders per share | Vote		1
Preferred stock, shares authorized		10,000,000
Amended and Restated 2019 Long-Term Incentive Plan
Temporary Equity [Line Items]
Common Stock available for issuance		880,363
Series A Redeemable Convertible Preferred Unit
Temporary Equity [Line Items]
Conversion of stock, description		On December 31, 2019, in connection with the consummation of the C-Corporation Conversion, all of the remaining outstanding Preferred Units were converted into common shares of the Company at a conversion rate of one share of common stock for each Preferred Unit.
Series A Purchase Agreement | Rights Offering
Temporary Equity [Line Items]
Rights offering expired date		Oct. 25, 2019
Series A Purchase Agreement | Common Stock | Rights Offering
Temporary Equity [Line Items]
Issuance of Series A Preferred Stock\units (in shares\units)	3,039,380
Issuance of Series A Preferred Stock/Units | $	$ 3,600
Series A Purchase Agreement | Preferred Units | Rights Offering
Temporary Equity [Line Items]
Preferred unit, shares redemption	3,039,380
Preferred unit, redemption price per share | $ / shares	$ 1.20
Series A Purchase Agreement | Series A Redeemable Convertible Preferred Unit
Temporary Equity [Line Items]
Preferred units, sold					52,083,333
Preferred unit sold, price per share | $ / shares					$ 1.1040
Preferred unit, liquidation preference discount percentage					8.00%
Preferred unit, aggregate purchase price | $					$ 57,500

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Line Items]
Income tax benefit (expense)	$ 4,855	$ (28,204)
Alternative minimum tax credit carry forwards	$ 100
Minimum
Income Taxes [Line Items]
Deferred tax liabilities reverse over lives period	100 years
Maximum
Income Taxes [Line Items]
Deferred tax liabilities reverse over lives period	300 years
Federal
Income Taxes [Line Items]
Income tax benefit (expense)		$ 7,500
Net operating loss carryforwards	$ 413,000
State and Local Jurisdiction
Income Taxes [Line Items]
Net operating loss carryforwards	$ 540,000

INCOME TAXES - Income Tax (Expe

INCOME TAXES - Income Tax (Expense) Benefit from Continuing Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Current provision:
State	$ (60)	$ (73)
Foreign	25	(187)
Total	(35)	(260)
Deferred provision:
State	(62)	(6,704)
Federal	4,856	(21,210)
Foreign	96	(30)
Total	4,890	(27,944)
Total income tax benefit (expense)	$ 4,855	$ (28,204)

INCOME TAXES - Summary of Recon

INCOME TAXES - Summary of Reconciliation of Federal Statutory Tax Rate to Company's Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
U.S. statutory income tax rate	21.00%	21.00%
State and local taxes, net of federal income tax benefit	0.10%	(4.50%)
Tax exempt (income) loss	(2.10%)	(1.20%)
Valuation allowance	7.00%	(8.00%)
Divestiture impact on valuation allowance	(14.40%)
Company's earnings not subject to tax		(0.20%)
Change in tax status		(27.20%)
Permanent differences	(0.10%)	(2.70%)
Effective tax rate	11.50%	(22.80%)

INCOME TAXES - Significant Comp

INCOME TAXES - Significant Components of Company's Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Prepaid expenses	$ 15,780	$ 13,010
State net operating loss	26,015	26,121
Federal net operating loss	86,651	88,818
Foreign net operating loss	9,171	8,656
Other	51	55
Valuation allowance	(101,629)	(103,336)
Total deferred tax assets	36,039	33,324
Deferred tax liabilities:
Property, plant and equipment	30,880	28,399
Deferred revenue related to future revenues and accounts receivable	29,480	33,582
Deferred revenue related to cemetery property	5,322	5,875
Total deferred tax liabilities	65,682	67,856
Net deferred tax liabilities	$ 29,643	$ 34,532

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 9	$ 81
Noncurrent assets	9	81
Deferred tax assets	36,030	33,243
Deferred tax liabilities	65,682	67,856
Noncurrent liabilities	29,652	34,613
Net deferred tax liabilities	$ 29,643	$ 34,532

DEFERRED REVENUES AND COSTS - A

DEFERRED REVENUES AND COSTS - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Revenue, practical expedient, incremental cost of obtaining contract [true false]	false
Customer contract liabilities, revenue recognized	$ 60.1	$ 64.1

DEFERRED REVENUES AND COSTS - S

DEFERRED REVENUES AND COSTS - Schedule of Deferred Revenue and Related Costs (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Deferred contract revenues	$ 832,373	$ 799,058
Deferred merchandise trust revenue	87,218	93,657
Deferred merchandise trust unrealized gains (losses)	29,573	7,274
Deferred revenues	949,164	899,989
Deferred selling and obtaining costs	$ 116,900	$ 110,684

DEFERRED REVENUES AND COSTS -_2

DEFERRED REVENUES AND COSTS - Schedule of Customer Contract Liabilities, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Customer contract liabilities, gross	$ 973,444	$ 921,488
Amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts	(24,280)	(21,499)
Customer contract liabilities, net	$ 949,164	$ 899,989

DEFERRED REVENUES AND COSTS - R

DEFERRED REVENUES AND COSTS - Revenue, Remaining Performance Obligation (Detail)	Dec. 31, 2020	Dec. 31, 2019
First 4-5years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	55.00%	55.00%
Within 18 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, percentage	80.00%	80.00%

LONG-TERM INCENTIVE PLAN - Addi

LONG-TERM INCENTIVE PLAN - Additional Information (Detail)	Dec. 03, 2020Installmentshares	Jun. 27, 2019USD ($)shares	Apr. 15, 2019Installmentshares	Dec. 31, 2020USD ($)Installment$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	May 05, 2020shares	Dec. 18, 2019shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock available for issuance				82,128,859		1,375,000
Share-based compensation, options granted				800,000
Aggregate intrinsic value of total options outstanding and expected to vest | $				$ 8,300,000
Weighted average remaining contractual term of options outstanding and expected to vest				9 years 1 month 6 days
Aggregate intrinsic value of options exercisable | $				$ 2,500,000
Total fair value of options vested | $				600,000
Unrecognized compensation cost related to unvested stock options | $				$ 1,600,000
Share-based Compensation, remaining weighted average period				2 years 2 months 12 days
Share-based compensation arrangement by share-based payment award, award vesting period			4 years
Share-based compensation arrangement by share-based payment award, award vesting commencing date			Jul. 15, 2019
Share-based compensation arrangement by share-based payment award,vesting period grant date			3 months
Non-qualified Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash stock compensation expense | $				$ 600,000	$ 0
Non-qualified Stock Options | Senior Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, options granted				800,000	5,500,000
Share-based compensation arrangement by options grants in period weighted average grant date fair value | $ / shares				$ 0.49	$ 0.34
Number of equal annual installments | Installment				3
Share-based compensation, expected weighted-average service period				3 years
Restricted Stock and Restricted Phantom Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equal annual installments | Installment	3
Non-cash stock compensation expense | $				$ 800,000	$ 3,600,000
Share-based Compensation, remaining weighted average period				2 years 3 months 18 days
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period				906,189
Unamortized compensation cost related to unvested restricted stock awards | $				$ 2,400,000
Share-based compensation arrangement by share-based payment award, equity instruments other than options, vested in period				187,500
Restricted Stock and Restricted Phantom Stock | Senior Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period	800,000
Restricted Stock and Restricted Phantom Stock | Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period				106,189
Restricted Units | Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period			275,000
Phantom Units Subject to Time-based Vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of equal annual installments | Installment			3
Share-based compensation arrangement by share-based payment award, award vesting commencing date			Apr. 3, 2020
Phantom and Restricted Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-cash stock compensation expense | $		$ 2,200,000
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period		975,142
Share-based compensation arrangement by share-based payment award, equity instruments other than options, vested in period		1,351,493
Share-based compensation arrangement by share-based payment award, equity instruments other than options, settled in period		376,351
Maximum | Non-qualified Stock Options | Senior Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, option awards expiration				10 years
2019 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Long-Term Incentive Plan, common units permitted for grant (in shares)							8,500,000
Amended and Restated 2019 Long-Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock available for issuance				880,363
Amended and Restated 2019 Long-Term Incentive Plan | Phantom Units Subject to Time-based Vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period			494,421
Amended and Restated 2019 Long-Term Incentive Plan | Phantom Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period		238,554	1,015,047
Amended and Restated 2019 Long-Term Incentive Plan | Phantom Units Subject to Performance-based Vesting
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, equity instruments other than options, grants in Period			520,626

LONG-TERM INCENTIVE PLAN - Stoc

LONG-TERM INCENTIVE PLAN - Stock Options Activity (Detail)	12 Months Ended
	Dec. 31, 2020$ / sharesshares
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 granted (in shares) | shares	800,000
Number of Stock Options, Options forfeited (in shares) | shares	(225,000)
Number of Stock Options, end of period (in shares) | shares	6,075,000
Number of Stock Options expected to vest | shares	6,075,000
Number of Stock Options, Options exercisable (in shares) | shares	1,758,333
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted Average Exercise Price, beginning of period | $ / shares	$ 1.20
Weighted Average Exercise Price, Options granted | $ / shares	1.71
Weighted Average Exercise Price, Options forfeited | $ / shares	1.20
Weighted Average Exercise Price, end of period | $ / shares	1.27
Weighted Average Exercise Price, expected to vest | $ / shares	1.27
Weighted Average Exercise Price, Options exercisable | $ / shares	$ 1.20

LONG-TERM INCENTIVE PLAN - Assu

LONG-TERM INCENTIVE PLAN - Assumptions in Fair Value of Stock Options Granted (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk-free interest rate	0.50%	1.78%
Expected volatility	31.15%	23.41%
Expected term (years)	6 years	6 years
Exercise price per stock option	$ 1.71	$ 1.20
Expected dividend yield	0.00%	0.00%

LONG-TERM INCENTIVE PLAN - Rest

LONG-TERM INCENTIVE PLAN - Restricted Stock and Phantom Stock Awards (Detail) - Restricted Stock and Restricted Phantom Stock	12 Months Ended
	Dec. 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 granted (in shares) | shares	906,189
Units vested (in shares) | shares	(187,500)
Total non-vested at December 31, 2020 (in shares) | shares	1,277,907
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
Granted | $ / shares	1.65
Vested | $ / shares	3.88
Total non-vested at December 31, 2020 | $ / shares	$ 2.17

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Contractual Remaining Amounts (Detail) - Master Services Agreement - Moon Landscaping, Inc. $ in Thousands	Apr. 02, 2020USD ($)
Management Agreement Future Minimum Payments Due [Line Items]
2021	$ 50,107
2022	51,109
2023	52,131
2024	53,174
Total	$ 206,521

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) - USD ($) $ in Millions	Apr. 02, 2020	Dec. 31, 2020
Commitments And Contingencies [Line Items]
Agreement termination description		The initial term of the Agreement is through December 31, 2021 and it automatically renews for an unlimited number of one-year terms thereafter, provided that either party may terminate the Agreement on 90 days’ prior written notice.
Second Quarter Twenty Fourteen Acquisition
Commitments And Contingencies [Line Items]
Aggregate fixed rent payment to landlord		$ 36
Deferred fixed rent		$ 6
Second Quarter Twenty Fourteen Acquisition | Minimum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred		6 years
Second Quarter Twenty Fourteen Acquisition | Maximum
Commitments And Contingencies [Line Items]
Fixed rent for lease term deferred		11 years
Master Services Agreement | Moon Landscaping, Inc.
Commitments And Contingencies [Line Items]
Agreement without cause termination equipment credit fee payable	$ 1
Agreement termination description	Each party has the right to terminate the MSAs at any time on six months’ prior written notice, provided that if we terminate the MSAs without cause, we 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.

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Fixed Rent for Cemeteries (Detail) - Two Thousand Fourteen Acquisitions Member $ in Thousands	12 Months Ended
	Dec. 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

EXIT AND DISPOSAL ACTIVITIES -

EXIT AND DISPOSAL ACTIVITIES - Additional Information (Details) $ in Millions	1 Months Ended	12 Months Ended
	Apr. 30, 2020Position	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)Position
Restructuring Cost And Reserve [Line Items]
Severance expense | $		$ 0.5	$ 1.5
Trevose, Pennsylvania
Restructuring Cost And Reserve [Line Items]
Number of positions reduced | Position	58		200

EXIT AND DISPOSAL ACTIVITIES _2

EXIT AND DISPOSAL ACTIVITIES - Summary of Severance Liability Recognized for Reductions in Workforce (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Restructuring Cost And Reserve [Line Items]
Severance liability, beginning balance	$ 150
Accruals	450	$ 1,543
Cash payments	(600)	(1,393)
Severance liability, ending balance		150
Corporate
Restructuring Cost And Reserve [Line Items]
Severance liability, beginning balance	64
Accruals	201	583
Cash payments	(265)	(519)
Severance liability, ending balance		64
Cemetery | Operating
Restructuring Cost And Reserve [Line Items]
Severance liability, beginning balance	86
Accruals	229	935
Cash payments	(315)	(849)
Severance liability, ending balance		86
Funeral Home | Operating
Restructuring Cost And Reserve [Line Items]
Accruals	20	25
Cash payments	$ (20)	$ (25)

LEASES - Additional Information

LEASES - Additional Information (Detail) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 30, 2020	Dec. 31, 2020
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		10.50%
Finance lease weighted-average discount rate		8.60%
Operating lease payments		$ 1,800,000
Residual value guarantees		$ 1,900,000
Operating lease, weighted average remaining lease term		5 years 3 months 18 days
Finance lease, weighted average remaining lease term		1 year 10 months 24 days
Lessee, operating lease, not yet commenced, description		the Company had one additional operating lease that had not yet commenced, which is discussed below, and did not have any lease transactions with its related parties
Trevose, PA
Lessee Lease Description [Line Items]
Lease termination fee	$ 850,000
Estimated cash saving due to lease termination	$ 5,000,000
Bensalem PA
Lessee Lease Description [Line Items]
Lessee, operating lease, term of contract	8 years
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	Dec. 31, 2020	Dec. 31, 2019
Assets:
Operating	$ 5,171	$ 10,570
Finance	4,296	5,685
Total ROU assets	9,467	16,255
Current Liabilities:
Operating	$ 1,182	$ 2,022
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accounts payable and accrued liabilities	Accounts payable and accrued liabilities
Finance	$ 1,416	$ 1,200
Long-term
Operating	$ 3,441	$ 11,495
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other long-term liabilities	Other long-term liabilities
Finance	$ 2,592	$ 4,302
Total lease liabilities	$ 8,631	$ 19,019

LEASES - Components of Lease Ex

LEASES - Components of Lease Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Finance lease costs
Net Lease costs	$ 4,603	$ 5,405
Depreciation and Amortization
Finance lease costs
Amortization of leased assets	1,215	1,282
General and Administrative Expense
Lease cost
Operating lease costs	2,967	3,628
Interest Expense
Finance lease costs
Interest on lease liabilities	$ 421	$ 495

LEASES - Components of Lease _2

LEASES - Components of Lease Expense (Parenthetical) (Detail)	12 Months Ended
	Dec. 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	Dec. 31, 2020	Dec. 31, 2019
Operating
2021	$ 1,615	$ 3,283
2022	1,186	2,783
2023	881	2,455
2024	702	2,190
2025	595	2,046
Thereafter	1,092	6,348
Total	6,071	19,105
Less: Interest	(1,448)	(5,588)
Present value of lease liabilities	$ 4,623	$ 13,517
Operating Lease, Liability, Statement of Financial Position [Extensible List]	ston:AccountsPayableAndAccruedLiabilitiesCurrentAndOtherLiabilitiesNoncurrent	ston:AccountsPayableAndAccruedLiabilitiesCurrentAndOtherLiabilitiesNoncurrent
Finance
2021	$ 1,791	$ 1,759
2022	1,939	1,838
2023	643	2,026
2024	107	708
2025	33	106
Total	4,513	6,437
Less: Interest	(505)	(935)
Present value of lease liabilities	$ 4,008	$ 5,502

FAIR VALUE - Additional Informa

FAIR VALUE - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)Customer	Dec. 31, 2019USD ($)Customer
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash, FDIC insured limits	$ 39,200	$ 34,900
Number of customers | Customer	0	0
Allowance for doubtful accounts	$ 5,711	$ 5,408
Wrote off bad debts	$ 6,300	$ 6,600
Maximum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Receivable contracts Term	60 months	60 months
Number of days process in place to collect receivables	60 days
Minimum
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of days process in place to collect receivables	30 days
Senior Secured Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notes payable, fair value	$ 350,200	$ 383,200
Notes payable, carrying value	$ 344,800	$ 392,800

SUPPLEMENTAL CONDENSED CONSOL_3

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Additional Information (Detail)	Dec. 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	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 39,244	$ 34,867
Restricted cash	20,846	21,900
Assets held for sale	28,575	136,695
Other current assets	80,043	75,515
Total current assets	168,708	268,977
Long-term accounts receivable	75,301	72,808
Cemetery and funeral home property and equipment	383,022	392,097
Merchandise trusts	501,453	477,165
Perpetual care trusts	312,228	314,400
Deferred selling and obtaining costs	116,900	110,684
Intangible assets, net	55,094	56,246
Other assets	22,257	26,991
Total assets	1,634,963	1,719,368
Liabilities and Owners' Equity
Other current liabilities	52,130	55,353
Liabilities held for sale	23,406	101,704
Long-term debt, net of deferred financing costs	320,715	367,963
Deferred revenues	949,164	899,989
Perpetual care trust corpus	312,228	314,400
Other long-term liabilities	69,733	82,449
Total liabilities	1,727,376	1,821,858
Owners' equity	(92,413)	(102,490)
Total liabilities and owners' equity	1,634,963	1,719,368
Parent
Liabilities and Owners' Equity
Investments in and amounts due to affiliates eliminated upon consolidation	92,413	102,490
Total liabilities	92,413	102,490
Owners' equity	(92,413)	(102,490)
Partnership
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	286,146	301,531
Total assets	286,146	301,531
Liabilities and Owners' Equity
Long-term debt, net of deferred financing costs	286,146	301,531
Investments in and amounts due to affiliates eliminated upon consolidation	92,413	102,490
Total liabilities	378,559	404,021
Owners' equity	(92,413)	(102,490)
Total liabilities and owners' equity	286,146	301,531
CFS West Virginia
Current assets:
Other current assets	3,707	3,497
Total current assets	3,707	3,497
Long-term accounts receivable	2,085	2,557
Cemetery and funeral home property and equipment	452	609
Deferred selling and obtaining costs	5,916	5,654
Total assets	12,160	12,317
Liabilities and Owners' Equity
Other current liabilities	245	161
Long-term debt, net of deferred financing costs	32,531	66,239
Deferred revenues	34,994	33,349
Investments in and amounts due to affiliates eliminated upon consolidation	202,924	183,611
Total liabilities	270,694	283,360
Owners' equity	(258,534)	(271,043)
Total liabilities and owners' equity	12,160	12,317
Guarantor Subsidiaries
Current assets:
Cash and cash equivalents, excluding restricted cash	37,560	33,553
Restricted cash	20,846	21,900
Assets held for sale	28,575	136,695
Other current assets	63,010	60,487
Total current assets	149,991	252,635
Long-term accounts receivable	62,283	60,383
Cemetery and funeral home property and equipment	350,802	359,718
Deferred selling and obtaining costs	91,958	86,983
Intangible assets, net	45	136
Other assets	19,667	24,424
Investments in and amounts due from affiliates eliminated upon consolidation	632,684	608,332
Total assets	1,307,430	1,392,611
Liabilities and Owners' Equity
Other current liabilities	50,300	53,726
Liabilities held for sale	23,406	101,704
Long-term debt, net of deferred financing costs	2,038	193
Deferred revenues	791,111	753,142
Other long-term liabilities	52,588	66,076
Investments in and amounts due to affiliates eliminated upon consolidation	318,677	367,770
Total liabilities	1,238,120	1,342,611
Owners' equity	69,310	50,000
Total liabilities and owners' equity	1,307,430	1,392,611
Non-Guarantor Subsidiaries
Current assets:
Cash and cash equivalents, excluding restricted cash	1,684	1,314
Other current assets	13,326	11,531
Total current assets	15,010	12,845
Long-term accounts receivable	10,933	9,868
Cemetery and funeral home property and equipment	31,768	31,770
Merchandise trusts	501,453	477,165
Perpetual care trusts	312,228	314,400
Deferred selling and obtaining costs	19,026	18,047
Intangible assets, net	55,049	56,110
Other assets	2,590	2,567
Total assets	948,057	922,772
Liabilities and Owners' Equity
Other current liabilities	1,585	1,466
Deferred revenues	123,059	113,498
Perpetual care trust corpus	312,228	314,400
Other long-term liabilities	17,145	16,373
Investments in and amounts due to affiliates eliminated upon consolidation	544,814	527,639
Total liabilities	998,831	973,376
Owners' equity	(50,774)	(50,604)
Total liabilities and owners' equity	948,057	922,772
Eliminations
Current assets:
Investments in and amounts due from affiliates eliminated upon consolidation	(918,830)	(909,863)
Total assets	(918,830)	(909,863)
Liabilities and Owners' Equity
Investments in and amounts due to affiliates eliminated upon consolidation	(1,251,241)	(1,284,000)
Total liabilities	(1,251,241)	(1,284,000)
Owners' equity	332,411	374,137
Total liabilities and owners' equity	$ (918,830)	$ (909,863)

SUPPLEMENTAL CONDENSED CONSOL_5

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Condensed Financial Statements Captions [Line Items]
Total revenues	$ 279,539	$ 257,242
Total costs and expenses	(276,327)	(297,257)
Other gains (losses), net	129	(7,913)
Interest expense	(45,537)	(45,246)
Loss on debt extinguishment		(8,478)
Loss on goodwill impairment		(24,862)
Loss from continuing operations before income taxes	(42,196)	(126,514)
Income tax benefit (expense)	4,855	(28,204)
Net loss from continuing operations	(37,341)	(154,718)
Income from operations of discontinued businesses	28,982	2,776
Net income from discontinued operations	28,982	2,776
Net loss	(8,359)	(151,942)
Parent
Condensed Financial Statements Captions [Line Items]
Net (loss) income from equity investment in subsidiaries	(8,359)	(151,942)
Loss from continuing operations before income taxes	(8,359)	(151,942)
Net loss from continuing operations	(8,359)	(151,942)
Net loss	(8,359)	(151,942)
Partnership
Condensed Financial Statements Captions [Line Items]
Net (loss) income from equity investment in subsidiaries	25,768	(125,840)
Interest expense	(34,127)	(25,164)
Loss on debt extinguishment		(938)
Loss from continuing operations before income taxes	(8,359)	(151,942)
Net loss from continuing operations	(8,359)	(151,942)
Net loss	(8,359)	(151,942)
CFS West Virginia
Condensed Financial Statements Captions [Line Items]
Total revenues	5,391	5,041
Total costs and expenses	(12,042)	(15,181)
Other gains (losses), net		(46)
Net (loss) income from equity investment in subsidiaries	3,137	(120,653)
Interest expense	(5,118)	(10,505)
Loss on debt extinguishment		(1,441)
Loss from continuing operations before income taxes	(8,632)	(142,785)
Net loss from continuing operations	(8,632)	(142,785)
Net loss	(8,632)	(142,785)
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Total revenues	231,544	210,059
Total costs and expenses	(224,513)	(235,048)
Other gains (losses), net	129	(5,568)
Interest expense	(5,102)	(8,453)
Loss on debt extinguishment		(6,099)
Loss on goodwill impairment		(24,206)
Loss from continuing operations before income taxes	2,058	(69,315)
Income tax benefit (expense)	4,855	(28,204)
Net loss from continuing operations	6,913	(97,519)
Income from operations of discontinued businesses	28,982	2,776
Net income from discontinued operations	28,982	2,776
Net loss	35,895	(94,743)
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Total revenues	54,826	49,068
Total costs and expenses	(51,994)	(53,954)
Other gains (losses), net		(2,299)
Interest expense	(1,190)	(1,124)
Loss on goodwill impairment		(656)
Loss from continuing operations before income taxes	1,642	(8,965)
Net loss from continuing operations	1,642	(8,965)
Net loss	1,642	(8,965)
Eliminations
Condensed Financial Statements Captions [Line Items]
Total revenues	(12,222)	(6,926)
Total costs and expenses	12,222	6,926
Net (loss) income from equity investment in subsidiaries	(20,546)	398,435
Loss from continuing operations before income taxes	(20,546)	398,435
Net loss from continuing operations	(20,546)	398,435
Net loss	$ (20,546)	$ 398,435

SUPPLEMENTAL CONDENSED CONSOL_6

SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL INFORMATION - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	$ 1,360	$ (37,986)
Cash Flows From Investing Activities:
Cash paid for capital expenditures, net of proceeds from divestitures	50,983	(163)
Net cash provided by (used in) investing activities	50,983	(163)
Cash Flows From Financing Activities:
Proceeds from issuance of Series A Preferred Stock - related party	8,800
Proceeds from issuance of Common Stock - related party	8,200
Proceeds from issuance of redeemable convertible preferred units, net		57,500
Net borrowings and repayments of debt	(61,804)	37,718
Other financing activities	(4,216)	(18,449)
Net cash (used in) provided by financing activities	(49,020)	76,769
Net increase in cash, cash equivalents and restricted cash	3,323	38,620
Cash, cash equivalents and restricted cash—Beginning of period	56,767	18,147
Cash, cash equivalents and restricted cash—End of period	60,090	56,767
Parent
Cash Flows From Investing Activities:
Payments to affiliates	(17,000)
Net cash provided by (used in) investing activities	(17,000)
Cash Flows From Financing Activities:
Proceeds from issuance of Series A Preferred Stock - related party	8,800
Proceeds from issuance of Common Stock - related party	8,200
Net cash (used in) provided by financing activities	17,000
Partnership
Cash Flows From Investing Activities:
Payments to affiliates		(390,238)
Net cash provided by (used in) investing activities		(390,238)
Cash Flows From Financing Activities:
Proceeds from issuance of redeemable convertible preferred units, net		57,500
Net borrowings and repayments of debt		332,738
Net cash (used in) provided by financing activities		390,238
CFS West Virginia
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	89	280
Cash Flows From Investing Activities:
Cash paid for capital expenditures, net of proceeds from divestitures	(38)	(232)
Payments to affiliates		(73,087)
Net cash provided by (used in) investing activities	(38)	(73,319)
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(51)	73,039
Net cash (used in) provided by financing activities	(51)	73,039
Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	37,742	(1,662)
Cash Flows From Investing Activities:
Cash paid for capital expenditures, net of proceeds from divestitures	53,115	(644)
Net cash provided by (used in) investing activities	53,115	(644)
Cash Flows From Financing Activities:
Payments from (to) affiliates	(22,245)	427,656
Net borrowings and repayments of debt	(61,443)	(367,746)
Other financing activities	(4,216)	(18,449)
Net cash (used in) provided by financing activities	(87,904)	41,461
Net increase in cash, cash equivalents and restricted cash	2,953	39,155
Cash, cash equivalents and restricted cash—Beginning of period	55,453	16,298
Cash, cash equivalents and restricted cash—End of period	58,406	55,453
Non-Guarantor Subsidiaries
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	2,774	(935)
Cash Flows From Investing Activities:
Cash paid for capital expenditures, net of proceeds from divestitures	(2,094)	713
Net cash provided by (used in) investing activities	(2,094)	713
Cash Flows From Financing Activities:
Net borrowings and repayments of debt	(310)	(313)
Net cash (used in) provided by financing activities	(310)	(313)
Net increase in cash, cash equivalents and restricted cash	370	(535)
Cash, cash equivalents and restricted cash—Beginning of period	1,314	1,849
Cash, cash equivalents and restricted cash—End of period	1,684	1,314
Eliminations
Condensed Financial Statements Captions [Line Items]
Net cash provided by operating activities	(39,245)	(35,669)
Cash Flows From Investing Activities:
Payments to affiliates	17,000	463,325
Net cash provided by (used in) investing activities	17,000	463,325
Cash Flows From Financing Activities:
Payments from (to) affiliates	22,245	(427,656)
Net cash (used in) provided by financing activities	$ 22,245	$ (427,656)

RELATED PARTIES - Additional In

RELATED PARTIES - Additional Information (Details) - USD ($) $ in Millions	Mar. 01, 2021	Jun. 30, 2020	Jan. 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%
Axar | Common Stock Purchase Agreement
Related Party Transaction [Line Items]
Issuance of Series A Preferred Stock\units (in shares\units)		23,287,672
Axar | Subsequent Event
Related Party Transaction [Line Items]
Ownership interest of Partnership's outstanding common units	70.50%
Mr. Axelrod, Chairman | Payless Holdings LLC | Axar
Related Party Transaction [Line Items]
Equity owned percentage				30.00%

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2020Segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENT INFORMATION - Segment I

SEGMENT INFORMATION - Segment Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 279,539	$ 257,242
Depreciation and amortization	(9,395)	(10,782)
Operating income (loss)	3,341	(47,928)
Corporate overhead	(35,975)	(51,107)
Corporate depreciation and amortization	(854)	(986)
Other gains (losses), net	129	(7,913)
Loss on debt extinguishment		(8,478)
Loss on impairment of goodwill		(24,862)
Interest expense	(45,537)	(45,246)
Income tax benefit (expense)	4,855	(28,204)
Net loss from continuing operations	(37,341)	(154,718)
Capital expenditures	6,360	6,418
Total assets	1,634,963	1,719,368
Total assets held for sale	28,575	136,695
Cemetery
Segment Reporting Information [Line Items]
Revenues	237,886	216,622
Operating costs and expenses	(196,411)	(201,456)
Depreciation and amortization	(6,474)	(7,122)
Funeral Home
Segment Reporting Information [Line Items]
Revenues	41,653	40,620
Operating costs and expenses	(34,789)	(34,540)
Depreciation and amortization	(1,824)	(2,046)
Operating
Segment Reporting Information [Line Items]
Operating income (loss)	40,041	12,078
Operating | Cemetery
Segment Reporting Information [Line Items]
Operating income (loss)	35,001	8,044
Capital expenditures	4,891	4,871
Total assets	1,445,217	1,504,463
Total assets held for sale	23,500	112,975
Operating | Funeral Home
Segment Reporting Information [Line Items]
Operating income (loss)	5,040	4,034
Capital expenditures	132	1,432
Total assets	130,687	148,310
Total assets held for sale	5,075	23,720
Corporate
Segment Reporting Information [Line Items]
Capital expenditures	1,337	115
Total assets	$ 59,059	$ 66,595

SUPPLEMENTAL CONSOLIDATED CAS_3

SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - Schedule of Cash Flow, Supplemental Disclosures (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable
Pre-need/at-need contract originations (sales on credit)	$ (117,716)	$ (113,759)
Cash receipts from sales on credit (post-origination)	97,263	105,126
Changes in accounts receivable, net of allowance	(20,453)	(8,633)
Deferrals:
Cash receipts from customer deposits at origination, net of refunds	154,553	141,264
Withdrawals of realized income from merchandise trusts during the period	10,167	8,537
Pre-need/at-need contract originations (sales on credit)	117,716	113,759
Undistributed merchandise trust investment earnings, net	15,444	13,389
Recognition:
Merchandise trust investment income, net withdrawn as of end of period	(6,816)	(9,555)
Recognized maturities of customer contracts collected as of end of period	(205,852)	(204,629)
Recognized maturities of customer contracts uncollected as of end of period	(23,601)	(26,109)
Changes in customer contract liabilities	$ 61,611	$ 36,656

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Detail) $ in Millions	Jan. 01, 2022	Mar. 23, 2021USD ($)Property	Feb. 01, 2021	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Agreement expiration date					Dec. 31, 2021
Agreement termination description					The initial term of the Agreement is through December 31, 2021 and it automatically renews for an unlimited number of one-year terms thereafter, provided that either party may terminate the Agreement on 90 days’ prior written notice.
Scenario, Forecast
Subsequent Event [Line Items]
Percentage of value of the investment assets equal to quarterly fee	0.025%			0.0125%
Subsequent Event
Subsequent Event [Line Items]
Number of cemeteries yet to acquire | Property		4
Total purchase price | $		$ 5.4
Subsequent Event | Axar
Subsequent Event [Line Items]
Outstanding common stock ownership percentage			70.50%