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1) Significant Accounting Policies: Cemetery Perpetual Care Trust Investments (Policies)
12 Months Ended
Dec. 31, 2018
Policies  
Cemetery Perpetual Care Trust Investments

Cemetery Perpetual Care Trust Investments

 

Cemetery endowment care trusts have been set up for four of the six cemeteries owned by the Company. Of the six cemeteries owned by the Company, four cemeteries are endowment care properties. Under endowment care arrangements a portion of the price for each lot sold is withheld and invested in a portfolio of investments similar to those described in the prior paragraph. The earnings stream from the investments is designed to fund future maintenance and upkeep of the cemetery.