CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 44,003	$ 34,867
Restricted cash	20,601	21,900
Accounts receivable, net of allowance	57,995	55,794
Prepaid expenses	4,808	4,778
Assets held for sale	32,109	23,858
Other current assets	14,756	17,142
Total current assets	174,272	158,339
Long-term accounts receivable, net of allowance	75,104	75,549
Cemetery property	302,918	320,605
Property and equipment, net of accumulated depreciation	90,234	103,400
Merchandise trusts, restricted, at fair value	484,520	517,192
Perpetual care trusts, restricted, at fair value	300,738	343,619
Deferred selling and obtaining costs	117,367	114,944
Deferred tax assets	20	81
Intangible assets	55,377	56,246
Other assets	25,862	29,393
Total assets	1,626,412	1,719,368
Current liabilities:
Accounts payable and accrued liabilities	52,524	55,134
Liabilities held for sale	24,815	20,668
Accrued interest	113	125
Current portion, long-term debt	1,143	374
Total current liabilities	78,595	76,301
Long-term debt, net of deferred financing costs	327,173	367,963
Deferred revenues	929,120	949,375
Deferred tax liabilities	31,062	34,613
Perpetual care trust corpus	300,738	343,619
Other long-term liabilities	46,938	49,987
Total liabilities	1,713,626	1,821,858
Commitments and contingencies
Owners' equity:
Common stock, par value $0.01 per share, 200,000,000 shares authorized, 117,824,266 and 94,447,356 shares issued and outstanding, respectively	1,178	944
Paid-in capital in excess of par value	(85,624)	(103,434)
Retained deficit	(2,768)
Total owners' equity	(87,214)	(102,490)
Total liabilities and owners' equity	$ 1,626,412	$ 1,719,368