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Deferred Preneed Funeral and Cemetery Receipts Held in Trust and Care Trusts' Corpus (Notes)
 9 Months Ended
Sep. 30, 2015
Deferred Preneed Funeral and Cemetery Receipts Held in Trust and Care Trusts' Corpus [Abstract]  
Deferred Preneed Funeral And Cemetery Receipts Held In Trust And Care Trusts Corpus
Deferred Preneed Receipts Held in Trust and Care Trusts’ Corpus
Deferred Preneed Receipts Held in Trust
We consolidate the merchandise and service trusts associated with our preneed activities. Although the consolidation of the merchandise and service trusts is required by accounting standards, it does not change the legal relationships among the trusts, us, or our customers. The customers are the legal beneficiaries of these merchandise and service trusts, and therefore their interests in these trusts represent a liability to us.
The components of Deferred preneed receipts held in trust in our unaudited condensed consolidated balance sheet at September 30, 2015 and December 31, 2014 are detailed below.
 
September 30, 2015
 
December 31, 2014
 
Preneed
Funeral
 
Preneed
Cemetery
 
Total
 
Preneed
Funeral
 
Preneed
Cemetery
 
Total
 
(In thousands)
Trust investments
$
1,498,141

 
$
1,437,823

 
$
2,935,964

 
$
1,628,875

 
$
1,526,653

 
$
3,155,528

Accrued trust operating payables and other
(1,083
)
 
(2,197
)
 
(3,280
)
 
(2,487
)
 
(4,157
)
 
(6,644
)
Deferred preneed receipts held in trust
$
1,497,058

 
$
1,435,626

 
$
2,932,684

 
$
1,626,388

 
$
1,522,496

 
$
3,148,884






Care Trusts’ Corpus
The Care trusts’ corpus reflected in our unaudited condensed consolidated balance sheet represents the cemetery perpetual care trusts, including the related accrued expenses.
The components of Care trusts’ corpus in our unaudited condensed consolidated balance sheet at September 30, 2015 and December 31, 2014 are detailed below.
 
September 30, 2015
 
December 31, 2014
 
(In thousands)
Cemetery perpetual care trust investments
$
1,304,219

 
$
1,341,376

Accrued trust operating payables and other
355

 
(13,718
)
Care trusts’ corpus
$
1,304,574

 
$
1,327,658


Other Income (Expense), Net
The components of Other income (expense), net in our unaudited condensed consolidated statement of operations for the three and nine months ended September 30, 2015 and 2014 are detailed below. See Notes 4, 5, and 6 for further discussion of the amounts related to the funeral, cemetery, and cemetery perpetual care trusts.
 
Three Months Ended September 30, 2015
 
Funeral
Trusts
 
Cemetery
Trusts
 
Cemetery Perpetual
Care Trusts
 
Other, Net
 
Total
 
 
 
(In thousands)
 
 
Realized gains
$
9,341

 
$
10,318

 
$
524

 
$
—

 
$
20,183

Realized losses
(8,982
)
 
(11,948
)
 
(156
)
 
—

 
(21,086
)
Impairment charges
(1,385
)
 
(1,761
)
 
(106
)
 
—

 
(3,252
)
Interest, dividend, and other ordinary income
4,244

 
4,360

 
14,035

 
—

 
22,639

Trust expenses and income taxes
(5,804
)
 
(7,902
)
 
(4,524
)
 
—

 
(18,230
)
Net trust investment income (loss)
(2,586
)
 
(6,933
)
 
9,773

 
—

 
254

Reclassification to deferred preneed receipts held in trust and care trusts’ corpus
2,586

 
6,933

 
(9,773
)
 
—

 
(254
)
Other income, net
—

 
—

 
—

 
334

 
334

Total other income, net
$
—

 
$
—

 
$
—

 
$
334

 
$
334


 
Nine Months Ended September 30, 2015
 
Funeral
Trusts
 
Cemetery
Trusts
 
Cemetery Perpetual
Care Trusts
 
Other, Net
 
Total
 
 
 
(In thousands)
 
 
Realized gains
$
23,546

 
$
33,859

 
$
2,675

 
$
—

 
$
60,080

Realized losses
(17,554
)
 
(25,375
)
 
(4,478
)
 
—

 
(47,407
)
Impairment charges
(2,880
)
 
(3,811
)
 
(1,613
)
 
—

 
(8,304
)
Interest, dividend, and other ordinary income
17,126

 
16,138

 
40,369

 
—

 
73,633

Trust expenses and income taxes
(15,641
)
 
(23,009
)
 
(27,367
)
 
—

 
(66,017
)
Net trust investment income (loss)
4,597

 
(2,198
)
 
9,586

 
—

 
11,985

Reclassification to deferred preneed funeral and cemetery receipts held in trust and care trusts’ corpus
(4,597
)
 
2,198

 
(9,586
)
 
—

 
(11,985
)
Other income, net
—

 
—

 
—

 
167

 
167

Total other income, net
$
—

 
$
—

 
$
—

 
$
167

 
$
167


 
Three Months Ended September 30, 2014
 
Funeral
Trusts
 
Cemetery
Trusts
 
Cemetery Perpetual
Care Trusts
 
Other, Net
 
Total
 
 
 
(In thousands)
 
 
Realized gains
$
18,935

 
$
40,635

 
$
7,034

 
$
—

 
$
66,604

Realized losses
(2,094
)
 
(4,439
)
 
(935
)
 
—

 
(7,468
)
Impairment charges
(41,244
)
 
(59,311
)
 
(8,025
)
 
—

 
(108,580
)
Interest, dividend, and other ordinary income
1,849

 
2,681

 
9,158

 
—

 
13,688

Trust expenses and income taxes
(6,748
)
 
(6,541
)
 
(4,295
)
 
—

 
(17,584
)
Net trust investment income (loss)
(29,302
)
 
(26,975
)
 
2,937

 
—

 
(53,340
)
Reclassification to deferred preneed receipts held in trust and care trusts’ corpus
29,302

 
26,975

 
(2,937
)
 
—

 
53,340

Other expense, net
—

 
—

 
—

 
(9
)
 
(9
)
Total other expense, net
$
—

 
$
—

 
$
—

 
$
(9
)
 
$
(9
)

 
Nine Months Ended September 30, 2014
 
Funeral
Trusts
 
Cemetery
Trusts
 
Cemetery Perpetual
Care Trusts
 
Other, Net
 
Total
 
 
 
(In thousands)
 
 
Realized gains
$
50,947

 
$
86,822

 
$
21,903

 
$
—

 
$
159,672

Realized losses
(6,233
)
 
(10,564
)
 
(1,599
)
 
—

 
(18,396
)
Impairment charges
(41,614
)
 
(59,829
)
 
(8,072
)
 
—

 
(109,515
)
Interest, dividend, and other ordinary income
15,323

 
10,157

 
40,065

 
—

 
65,545

Trust expenses and income taxes
(16,193
)
 
(15,733
)
 
(16,905
)
 
—

 
(48,831
)
Net trust investment income
2,230

 
10,853

 
35,392

 
—

 
48,475

Reclassification to deferred preneed receipts held in trust and care trusts’ corpus
(2,230
)
 
(10,853
)
 
(35,392
)
 
—

 
(48,475
)
Other income, net
—

 
—

 
—

 
1,577

 
1,577

Total other income, net
$
—

 
$
—

 
$
—

 
$
1,577

 
$
1,577