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Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Schedule of Valuation and Qualifying Accounts Disclosure
CARRIAGE SERVICES, INC.
SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS
(in thousands)
Description
Balance at
beginning
of year
 
Charged to
costs and
expenses
 
Deduction
 
Balance at end
of year
Year ended December 31, 2017:
 
 
 
 
 
 
 
Allowance for bad debts, current portion
$
746

 
$
1,248

 
$
1,159

 
$
835

Allowance for receivables from preneed funeral and cemetery trusts and contract cancellations, non-current portion
$
2,166

 
$
950

 
$
838

 
$
2,278

Employee severance accruals
$
1,517

 
$
571

 
$
2,088

 
$

Valuation allowance of the deferred tax asset
$
209

 
$
35

 
$

 
$
244

 
 
 
 
 
 
 
 
Year ended December 31, 2018:
 
 
 
 
 
 
 
Allowance for bad debts, current portion
$
835

 
$
1,111

 
$
1,177

 
$
769

Allowance for receivables from preneed funeral and cemetery trusts and contract cancellations, non-current portion
$
2,278

 
$
730

 
$
857

 
$
2,151

Employee severance accruals
$

 
$
1,649

 
$
508

 
$
1,141

Valuation allowance of the deferred tax asset
$
244

 
$
32

 
$

 
$
276

 
 
 
 
 
 
 
 
Year ended December 31, 2019:
 
 
 
 
 
 
 
Allowance for bad debts, current portion
$
769

 
$
1,088

 
$
1,008

 
$
849

Allowance for receivables from preneed funeral and cemetery trusts and contract cancellations, non-current portion
$
2,151

 
$
532

 
$
457

 
$
2,226

Employee severance accruals
$
1,141

 
$
1,265

 
$
1,569

 
$
837

Valuation allowance of the deferred tax asset
$
276

 
$

 
$
43

 
$
233