Divestiture-Related Activities (Tables)

9 Months Ended

Sep. 30, 2014

Divestiture-Related Activities [Abstract]

Gains (Losses) on Divestitures and Impairment Charges

As divestitures occur in the normal course of business, gains or losses on the sale of such locations are recognized in the income statement line item Gains (losses) on divestitures and impairment charges, net, which consist of the following for the three and nine months ended September 30:

	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2014			2013		2014			2013
	(In thousands)
Gains (losses) on divestitures, net	$	26,889		$	981	$	64,753		$	(3,619	)
Impairment losses	(319		)	—		(6,001		)	$	(1,914	)
	$	26,570		$	981	$	58,752		$	(5,533	)

Held for Sale, Net Assets

Net assets held for sale at September 30, 2014 and December 31, 2013 were as follows:

	September 30,			December 31,
	2014			2013
	(In thousands)
Current assets	$	436		$	4,569
Preneed funeral and cemetery receivables and trust investments	84,484			346,241
Cemetery property	9,158			88,131
Property and equipment, net	10,013			67,394
Goodwill	10,899			206,117
Deferred charges and other assets	200			32,989
Cemetery perpetual care trust investments	22,143			86,726
Total assets	$	137,333		$	832,167
Accounts payable and accrued liabilities	441			3,183
Deferred preneed funeral and cemetery revenues and deferred receipts held in trusts	119,120			427,436
Care trusts' corpus	22,143			86,726
Other long term liabilities	227			4,209
Total liabilities	141,931			521,554
Net assets held for sale	$	(4,598	)	$	310,613

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures

Assets of discontinued operations at December 31, 2013 were as follows:

	December 31,
	2013
Current assets	$	4,750
Property and equipment, net	116
Deferred charges and other assets	2,375
Total assets	$	7,241
Accounts payable and accrued liabilities	4,728
Deferred preneed funeral revenues	938
Other long term liabilities	30
Total liabilities	5,696
Net assets of discontinued operations	$	1,545

Schedule of Income from Discontinued Operations [Table Text Block]

The results of our discontinued operations for the three and nine months ended September 30, 2014 and 2013 were as follows:

	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2014		2013			2014			2013
	(In thousands)
Revenues	$	—	$	1,361		$	1,614		$	4,569
Costs and expenses	—		(1,111		)	(1,560		)	(3,934		)
Gain on disposition	884		—			884			—
Other expense, net	—		(1		)	(2		)	(4		)
Income from discontinued operations before income taxes	884		249			936			631
Provision for income taxes	—		(81		)	(90		)	(190		)
Net income from discontinued operations	$	884	$	168		$	846		$	441