Deferred Preneed Funeral and Cemetery Receipts Held in Trust and Care Trusts' Corpus (Tables)

9 Months Ended

Sep. 30, 2016

Deferred Preneed Funeral and Cemetery Receipts Held in Trust and Care Trusts' Corpus [Abstract]

Schedule of Deferred Preneed Funeral and Cemetery Receitps Held in Trust Components

The components of Deferred preneed receipts held in trust in our unaudited condensed Consolidated Balance Sheet at September 30, 2016 and December 31, 2015 are detailed below.

	September 30, 2016									December 31, 2015
	Preneed Funeral			Preneed Cemetery			Total			Preneed Funeral			Preneed Cemetery			Total
	(In thousands)
Trust investments	$	1,559,964		$	1,565,805		$	3,125,769		$	1,515,113		$	1,462,499		$	2,977,612
Accrued trust operating payables and other	(271		)	(336		)	(607		)	(1,381		)	(2,845		)	(4,226		)
Deferred preneed receipts held in trust	$	1,559,693		$	1,565,469		$	3,125,162		$	1,513,732		$	1,459,654		$	2,973,386

Schedule of Care Trust Corpus' Components

The components of Care trusts’ corpus in our unaudited condensed Consolidated Balance Sheet at September 30, 2016 and December 31, 2015 are detailed below.

	September 30, 2016		December 31, 2015
	(In thousands)
Cemetery perpetual care trust investments	$	1,395,403	$	1,319,427
Accrued trust deferred taxes, operating payables, and other	1,124		137
Care trusts’ corpus	$	1,396,527	$	1,319,564

Schedule of Other Nonoperating Income, by Component

The components of Other income (expense), net in our unaudited condensed Consolidated Statement of Operations for the three and nine months ended September 30, 2016 and 2015 are detailed below. See Notes 3, 4, and 5 for further discussion of the amounts related to the funeral, cemetery, and cemetery perpetual care trusts.

	Three Months Ended September 30, 2016
	Funeral Trusts			Cemetery Trusts			Cemetery Perpetual Care Trusts			Other, Net		Total
				(In thousands)
Realized gains	$	10,031		$	13,638		$	1,393		$	—	$	25,062
Realized losses	(5,988		)	(7,458		)	(591		)	—		(14,037		)
Impairment charges	(802		)	(1,086		)	—			—		(1,888		)
Interest, dividend, and other ordinary income	3,811			7,035			12,927			—		23,773
Trust expenses and income taxes	(5,374		)	(10,379		)	(5,774		)	—		(21,527		)
Net trust investment (loss) income	1,678			1,750			7,955			—		11,383
Reclassification to deferred preneed receipts held in trust and care trusts’ corpus	(1,678		)	(1,750		)	(7,955		)	—		(11,383		)
Other income, net	—			—			—			110		110
Total other income, net	$	—		$	—		$	—		$	110	$	110

	Nine Months Ended September 30, 2016
	Funeral Trusts			Cemetery Trusts			Cemetery Perpetual Care Trusts			Other, Net			Total
				(In thousands)
Realized gains	$	23,101		$	31,557		$	5,187		$	—		$	59,845
Realized losses	(35,840		)	(48,907		)	(5,932		)	—			(90,679		)
Impairment charges	(4,002		)	(5,767		)	(115		)	—			(9,884		)
Interest, dividend, and other ordinary income	12,539			10,750			39,982			—			63,271
Trust expenses and income taxes	(13,568		)	(16,599		)	(19,678		)	—			(49,845		)
Net trust investment (loss) income	(17,770		)	(28,966		)	19,444			—			(27,292		)
Reclassification to deferred preneed receipts held in trust and care trusts’ corpus	17,770			28,966			(19,444		)	—			27,292
Other expense, net	—			—			—			(697		)	(697		)
Total other expense, net	$	—		$	—		$	—		$	(697	)	$	(697	)

	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 (loss) income	(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	—			—			—			336		336
Total other income, net	$	—		$	—		$	—		$	336	$	336

	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 (loss) income	4,597			(2,198		)	9,586			—		11,985
Reclassification to deferred preneed receipts held in trust and care trusts’ corpus	(4,597		)	2,198			(9,586		)	—		(11,985		)
Other income, net	—			—			—			169		169
Total other income, net	$	—		$	—		$	—		$	169	$	169