Supplementary Information

The detail of certain balance sheet accounts is as follows:



	December 31,
	2013			2012
	(In thousands)
Cash and cash equivalents:
Cash	$	105,241		$	52,431
Commercial paper and temporary investments	39,632			40,277
	$	144,873		$	92,708
Receivables, net:
Notes receivable	$	1,140		$	976
Atneed funeral receivables, net of allowances of $8,895 and $7,194, respectively	68,565			70,208
Atneed cemetery receivables, net of allowances of $2,140 and $1,690, respectively	16,399			14,408
Other	19,795			16,225
	$	105,899		$	101,817
Other current assets:
Income tax receivable	$	2,841		$	4,805
Prepaid insurance	8,583			4,258
Restricted cash	6,550			1,484
Bond conversion asset	21,682			—
Deferred debt issuance costs	9,082			4,393
Other	16,029			5,606
	$	64,767		$	20,546
Cemetery property:
Undeveloped land	$	1,209,143		$	1,077,930
Developed lots, lawn crypts, and mausoleum spaces	539,924			412,018
	$	1,749,067		$	1,489,948
Property and equipment:
Land	$	610,348		$	524,381
Buildings and improvements	1,786,952			1,596,888
Operating equipment	502,313			482,476
Leasehold improvements	28,558			27,532
Capital leases	185,875			181,386
	3,114,046			2,812,663
Less: Accumulated depreciation	(1,084,589		)	(1,070,385		)
Less: Accumulated amortization of capital leases	(106,496		)	(101,177		)
	$	1,922,961		$	1,641,101
Deferred charges and other assets:
Intangible assets, net	422,486			257,703
Restricted cash	2,409			4,457
Non-current deferred tax assets	22,557			490
Notes receivable, net of allowances of $10,986 and $1,316, respectively	11,651			10,334
Cash surrender value of insurance policies	90,177			84,875
Other	111,954			67,408
	$	661,234		$	425,267



	December 31,
	2013		2012
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	143,385	$	104,025
Accrued compensation	104,466		97,750
Accrued interest	36,583		20,709
Accrued property taxes	13,756		14,246
Self insurance reserves	77,962		57,543
Bank overdraft	5,152		22,240
Bond conversion liability	18,744		—
Other accrued liabilities	86,600		57,270
	$	486,648	$	373,783
Other liabilities:
Accrued pension	$	35,629	$	27,374
Deferred compensation	65,605		59,897
Customer refund obligation reserve	59,826		70,656
Tax liability	181,455		185,568
Indemnification liability	442		1,681
Payable to perpetual care fund	56,501		41,806
Other	30,935		12,968
	$	430,393	$	399,950

Revenues and Costs and Expenses

The detail of certain income statement accounts is as follows for the years ended December 31:



	2013		2012		2011
	(In thousands)
Merchandise revenues:
Funeral	$	586,631	$	554,518	$	524,695
Cemetery	609,143		554,504		516,683
Total merchandise revenues	1,195,774		1,109,022		1,041,378
Services revenues:
Funeral	993,296		969,088		958,602
Cemetery	212,962		203,104		195,369
Total services revenues	1,206,258		1,172,192		1,153,971
Other revenues	154,350		129,267		120,691
Total revenues	$	2,556,382	$	2,410,481	$	2,316,040
Merchandise costs and expenses:
Funeral	$	268,310	$	260,699	$	259,462
Cemetery	254,091		234,034		222,634
Total cost of merchandise	522,401		494,733		482,096
Services costs and expenses:
Funeral	551,812		523,811		495,268
Cemetery	101,067		98,914		97,474
Total cost of services	652,879		622,725		592,742
Overhead and other expenses	831,533		769,810		764,700
Total cost and expenses	$	2,006,813	$	1,887,268	$	1,839,538

Certain Non-Cash Financing Transactions



	Years Ended December 31,
	2013			2012		2011
	(In thousands)
Dividends accrued but not paid	$	—		$	—	$	11,027
Options exercised by attestation	$	3,004		$	—	$	—
Shares repurchased	$	(3,004	)	$	—	$	—