Supplementary Information Level 3 (Tables)

12 Months Ended

Dec. 31, 2015

The detail of certain balance sheet accounts is as follows:



	December 31,
	2015			2014
	(In thousands)
Cash and cash equivalents:
Cash	$	106,831		$	132,743
Commercial paper and temporary investments	27,768			44,592
	$	134,599		$	177,335
Receivables, net:
Notes receivable	$	2,056		$	8,381
Atneed funeral receivables, net of allowances of $3,343 and $6,200, respectively	52,184			61,306
Atneed cemetery receivables, net of allowances of $2,153 and $2,346, respectively	13,585			14,842
Other	22,637			24,521
	$	90,462		$	109,050
Other current assets:
Income tax receivable	$	15,662		$	22,581
Prepaid insurance	5,398			5,270
Restricted cash	12,587			28,926
Deferred debt issuance costs	9,522			9,180
Other	12,344			14,817
	$	55,513		$	80,774
Cemetery property:
Undeveloped land	$	1,186,861		$	1,186,325
Developed lots, lawn crypts, mausoleum spaces, cremation niches, and cremation memorialization property	566,154			552,891
	$	1,753,015		$	1,739,216
Property and equipment:
Land	$	591,407		$	603,509
Buildings and improvements	1,834,403			1,783,171
Operating equipment	530,195			500,511
Leasehold improvements	52,121			50,862
Capital leases	220,784			204,991
	3,228,910			3,143,044
Less: Accumulated depreciation	(1,253,872		)	(1,163,921		)
Less: Accumulated amortization of capital leases	(128,316		)	(117,720		)
	$	1,846,722		$	1,861,403
Deferred charges and other assets:
Intangible assets, net	$	370,005		$	393,781
Restricted cash	3,907			16,073
Deferred tax assets	23,817			18,778
Notes receivable, net of allowances of $11,334 and $11,259, respectively	10,229			4,858
Cash surrender value of insurance policies	108,726			102,856
Other	99,827			87,902
	$	616,511		$	624,248



	December 31,
	2015		2014
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	140,045	$	137,270
Accrued benefits	86,908		86,880
Accrued interest	28,673		30,133
Accrued property taxes	11,594		14,346
Self insurance reserves	76,611		73,991
Bank overdraft	21,808		27,798
Other accrued liabilities	57,203		82,624
	$	422,842	$	453,042
Other liabilities:
Accrued pension	$	28,582	$	32,915
Deferred compensation	92,199		83,278
Customer refund obligation reserve	55,153		60,019
Tax liability	234,176		239,265
Indemnification liability	—		236
Payable to perpetual care fund	71,133		64,722
Other	15,678		22,118
	$	496,921	$	502,553

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



	2015		2014		2013
	(In thousands)
Merchandise revenue:
Funeral	$	603,405	$	616,992	$	584,429
Cemetery	849,251		816,980		653,211
Total merchandise revenue	1,452,656		1,433,972		1,237,640
Services revenue:
Funeral	1,134,807		1,167,385		989,624
Cemetery	217,447		222,834		168,864
Total services revenue	1,352,254		1,390,219		1,158,488
Other revenue	181,470		169,820		154,338
Total revenue	$	2,986,380	$	2,994,011	$	2,550,466
Merchandise costs and expenses:
Funeral	$	285,432	$	292,031	$	266,558
Cemetery	487,877		485,291		380,323
Total cost of merchandise	773,309		777,322		646,881
Services costs and expenses:
Funeral	629,842		630,357		548,534
Cemetery	65,839		70,439		51,562
Total cost of services	695,681		700,796		600,096
Overhead and other expenses	845,445		840,208		754,442
Total cost and expenses	$	2,314,435	$	2,318,326	$	2,001,419

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



	Years Ended December 31,
	2015			2014			2013
	(In thousands)
Net change in capital expenditure accrual	$	5,571		$	1,022		$	—
Options exercised by attestation	$	122		$	761		$	3,004
Shares repurchased	$	(122	)	$	(761	)	$	(3,004	)