Supplementary Information Level 3 (Tables)

12 Months Ended

Dec. 31, 2014

The detail of certain balance sheet accounts is as follows:



	December 31,
	2014			2013
	(In thousands)
Cash and cash equivalents:
Cash	$	132,743		$	101,952
Commercial paper and temporary investments	44,592			39,632
	$	177,335		$	141,584
Receivables, net:
Notes receivable	$	8,381		$	1,140
Atneed funeral receivables, net of allowances of $6,200 and $8,895, respectively	61,306			66,671
Atneed cemetery receivables, net of allowances of $2,346 and $2,742, respectively	14,842			13,841
Other	24,521			19,772
	$	109,050		$	101,424
Other current assets:
Income tax receivable	$	22,581		$	2,933
Prepaid insurance	5,270			8,583
Restricted cash	28,926			6,550
Bond conversion asset	—			21,682
Deferred debt issuance costs	9,180			9,082
Other	13,644			14,916
	$	79,601		$	63,746
Cemetery property:
Undeveloped land	$	1,186,325		$	1,192,613
Developed lots, lawn crypts, mausoleum spaces, cremation niches, and cremation memorialization property	552,891			559,656
	$	1,739,216		$	1,752,269
Property and equipment:
Land	$	603,509		$	610,339
Buildings and improvements	1,783,171			1,779,584
Operating equipment	500,511			500,721
Leasehold improvements	50,862			25,642
Capital leases	204,991			185,875
	3,143,044			3,102,161
Less: Accumulated depreciation	(1,163,921		)	(1,083,151		)
Less: Accumulated amortization of capital leases	(117,720		)	(106,496		)
	$	1,861,403		$	1,912,514
Deferred charges and other assets:
Intangible assets, net	393,781			398,618
Restricted cash	16,073			2,409
Non-current deferred tax assets	18,778			22,249
Notes receivable, net of allowances of $11,259 and $10,986, respectively	4,858			11,651
Cash surrender value of insurance policies	102,856			90,177
Other	81,200			107,896
	$	617,546		$	633,000



	December 31,
	2014		2013
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	137,270	$	143,686
Accrued compensation	86,880		104,464
Accrued interest	30,133		36,583
Accrued property taxes	14,346		14,395
Self insurance reserves	73,991		77,962
Bank overdraft	27,798		5,152
Bond conversion liability	—		18,744
Other accrued liabilities	82,610		81,853
	$	453,028	$	482,839
Other liabilities:
Accrued pension	$	35,614	$	35,629
Deferred compensation	80,580		65,605
Customer refund obligation reserve	60,019		59,826
Tax liability	239,265		222,365
Indemnification liability	236		442
Payable to perpetual care fund	64,722		56,501
Other	15,129		50,870
	$	495,565	$	491,238

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



	2014		2013		2012
	(In thousands)
Merchandise revenues:
Funeral	$	616,992	$	584,438	$	552,308
Cemetery	743,765		609,142		554,516
Total merchandise revenues	1,360,757		1,193,580		1,106,824
Services revenues:
Funeral	1,167,386		989,613		965,226
Cemetery	295,195		212,932		203,113
Total services revenues	1,462,581		1,202,545		1,168,339
Other revenues	170,674		154,341		129,267
Total revenues	$	2,994,012	$	2,550,466	$	2,404,430
Merchandise costs and expenses:
Funeral	$	294,237	$	266,538	$	258,860
Cemetery	317,690		254,065		234,031
Total cost of merchandise	611,927		520,603		492,891
Services costs and expenses:
Funeral	635,096		548,554		520,243
Cemetery	140,402		100,865		98,809
Total cost of services	775,498		649,419		619,052
Overhead and other expenses	930,774		831,397		769,715
Total cost and expenses	$	2,318,199	$	2,001,419	$	1,881,658

Cash interest payments for the three years ended December 31 (in thousands) were as follows:



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Options exercised by attestation	$	761		$	3,004		$	—
Shares repurchased	(761		)	$	(3,004	)	$	—