Acquisition Level 3 (Tables)

6 Months Ended

Jun. 30, 2011

Acquisition [Abstract]

Schedule of Purchase Price Allocation [Table Text Block]

The following table summarizes the adjusted fair values of the assets acquired and liabilities assumed as of March 26, 2010, for various purchase price allocation adjustments made subsequent to our first quarter results:

	(In thousands)
Accounts receivable	$	6,131
Other current assets	20,200
Cemetery property	19,949
Property and equipment, net	105,888
Preneed funeral and cemetery receivables and trust investments	66,395
Finite-lived intangible assets	34,312
Indefinite-lived intangible assets	33,700
Deferred charges and other assets	6,533
Goodwill	108,643
Total assets acquired	401,751
Current liabilities	11,719
Long-term debt	2,548
Deferred preneed funeral and cemetery revenues and deferred receipts held in trusts	69,336
Deferred tax liability	20,939
Other liabilities	8,347
Total liabilities assumed	112,889
Net assets acquired	$	288,862

Schedule of Finite and Indefinte-lived Intangible Assets Acquired as Part of a Business Comination [Table Text Block]

The identified intangible assets are comprised of the following:

	Useful life	Fair Value
	(In thousands)
Preneed customer relationships related to insurance claims	10 years	$	15,200
Preneed deferred revenue	10-14 years	1,740
Covenants-not-to-compete	5 - 15 years	13,332
Operating leases	5 - 15 years	440
Tradenames	5 years	3,600
Tradenames	Indefinite	33,200
Licenses and permits	Indefinite	500
Total intangible assets		$	68,012

Business Acquisition, Pro Forma Information [Table Text Block]

The following unaudited pro forma information presents information as if the merger occurred on January 1, 2010:

	Six Months Ended
	2010
	(In thousands)
Revenue	$	1,115,788
Net income	$	74,521