Condensed Consolidated Statement of Cash Flows (Continued) - USD ($)	9 Months Ended
Sep. 30, 2019	Sep. 30, 2018
Details
Cash and cash equivalents	$ 123,178,762	$ 137,106,471
Restricted assets	9,166,838	8,717,416
Cemetery perpetual care trust investments	840,579	1,570,302
Total cash, cash equivalents, restricted cash and restricted cash equivalents	$ 133,186,179	$ 147,394,189

Amount of cash and cash equivalents restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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