Supplementary Information

The detail of certain balance sheet accounts is as follows:



	December 31,
	2017			2016
	(In thousands)
Cash and cash equivalents:
Cash	$	260,281		$	146,684
Commercial paper and temporary investments	69,758			48,302
	$	330,039		$	194,986
Receivables, net:
Notes receivable	$	1,605		$	1,259
Atneed funeral receivables, net of allowances of $1,845 and $1,881, respectively	44,536			46,917
Atneed cemetery receivables, net of allowances of $245 and $1,514, respectively	16,556			17,765
Other	27,607			32,514
	$	90,304		$	98,455
Other current assets:
Income tax receivable	$	8,576		$	3,609
Prepaid insurance	4,419			4,437
Restricted cash⁽¹⁾	8,625			11,978
Other	13,955			14,500
	$	35,575		$	34,524
Cemetery property:
Undeveloped land	$	1,181,920		$	1,184,710
Developed lots, lawn crypts, mausoleum spaces, cremation niches, and cremation memorialization property	610,069			592,225
	$	1,791,989		$	1,776,935
Property and equipment:
Land	$	605,735		$	595,096
Buildings and improvements	1,996,123			1,879,553
Operating equipment	557,278			549,879
Leasehold improvements	34,607			33,900
Capital leases	254,260			234,411
	3,448,003			3,292,839
Less: Accumulated depreciation	(1,430,695		)	(1,328,262		)
Less: Accumulated amortization of capital leases	(144,264		)	(136,990		)
	$	1,873,044		$	1,827,587
Deferred charges and other assets:
Intangible assets, net	$	374,099		$	368,065
Restricted cash⁽¹⁾	1,937			4,542
Deferred tax assets	873			861
Notes receivable, net of allowances of $10,946 and $11,334, respectively	9,624			9,598
Cash surrender value of insurance policies	139,494			119,819
Other	75,157			64,635
	$	601,184		$	567,520



	December 31,
	2017		2016
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	173,685	$	155,802
Accrued benefits	95,233		88,392
Accrued interest	30,415		27,991
Accrued property taxes	10,541		12,883
Self-insurance reserves	78,227		77,993
Bank overdrafts	27,243		20,927
Other accrued liabilities	73,828		55,948
	$	489,172	$	439,936
Other liabilities:
Accrued benefit costs	$	25,416	$	26,630
Deferred compensation	120,782		105,013
Customer refund obligation reserve	51,767		52,068
Tax liability	111,000		235,625
Payable to perpetual care fund	83,015		77,148
Other	19,002		13,838
	$	410,982	$	510,322

(1) Restricted cash in both periods primarily consists of proceeds from divestitures deposited into escrow accounts under IRS code section 1031 and collateralized obligations under certain insurance policies.

Revenue and Costs and Expenses

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



	2017		2016		2015
	(In thousands)
Property and merchandise revenue:
Funeral	$	619,804	$	611,440	$	608,266
Cemetery	968,828		912,778		849,250
Total property and merchandise revenue	1,588,632		1,524,218		1,457,516
Services revenue:
Funeral	1,129,510		1,126,703		1,146,205
Cemetery	227,155		218,825		217,240
Total services revenue	1,356,665		1,345,528		1,363,445
Other revenue	149,734		161,391		165,080
Total revenue	$	3,095,031	$	3,031,137	$	2,986,041
Property and merchandise costs and expenses:
Funeral	$	282,048	$	287,414	$	290,663
Cemetery	512,677		488,997		457,613
Total cost of property and merchandise	794,725		776,411		748,276
Services costs and expenses:
Funeral	621,102		627,156		624,310
Cemetery	108,102		106,534		105,038
Total cost of services	729,204		733,690		729,348
Overhead and other expenses	848,913		844,602		833,828
Total cost and expenses	$	2,372,842	$	2,354,703	$	2,311,452

Certain Non-Cash Investing and Financing Transactions



	Years Ended December 31,
	2017		2016			2015
	(In thousands)
Net change in capital expenditure accrual	$	223	$	(1,435	)	$	5,571
Options exercised by attestation	$	—	$	—		$	122
Shares repurchased	$	—	$	—		$	(122	)
Non-cash acquisition of capital leases	$	54,087	$	41,609		$	55,941