Supplementary Information

The detail of certain balance sheet accounts is as follows:



	Years Ended December 31,
	2018			2017
	(In thousands)
Cash and cash equivalents:
Cash	$	177,338		$	260,281
Commercial paper and temporary investments	21,512			69,758
	$	198,850		$	330,039
Receivables, net:
Notes receivable	$	1,781		$	1,605
Atneed funeral receivables, net of allowances of $1,412 and $1,845, respectively	39,709			44,536
Atneed cemetery receivables, net of allowances of $166 and $245, respectively	15,277			16,556
Other	17,058			27,607
	$	73,825		$	90,304
Other current assets:
Income tax receivable	$	8,333		$	8,576
Prepaid insurance	5,047			4,419
Restricted cash⁽¹⁾	7,007			8,625
Other	13,220			13,955
	$	33,607		$	35,575
Cemetery property:
Undeveloped land	$	1,209,109		$	1,181,920
Developed lots, lawn crypts, mausoleum spaces, cremation niches, and cremation memorialization property	628,355			610,069
	$	1,837,464		$	1,791,989
Property and equipment, net:
Land	$	631,679		$	605,735
Buildings and improvements	2,107,300			1,996,123
Operating equipment	609,658			557,278
Leasehold improvements	34,755			34,607
Capital leases	263,940			254,260
	3,647,332			3,448,003
Less: Accumulated depreciation	(1,525,059		)	(1,430,695		)
Less: Accumulated amortization of capital leases	(144,909		)	(144,264		)
	$	1,977,364		$	1,873,044
Deferred charges and other assets:
Intangible assets, net	$	433,830		$	374,099
Restricted cash⁽¹⁾	1,727			1,937
Deferred tax assets	673			873
Notes receivable, net of allowances of $10,814 and $10,946, respectively	8,651			9,624
Cash surrender value of insurance policies	145,981			139,494
Deferred incremental direct selling costs	282,283			—
Other	61,006			75,157
	$	934,151		$	601,184



	Years Ended December 31,
	2018		2017
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	173,361	$	173,685
Accrued benefits	90,303		95,233
Accrued interest	25,976		30,415
Accrued property taxes	18,512		10,541
Self-insurance reserves	80,114		78,227
Bank overdrafts	16,221		27,243
Other accrued liabilities	75,281		73,828
	$	479,768	$	489,172
Other liabilities:
Accrued benefit costs	$	21,532	$	25,416
Deferred compensation	126,891		120,782
Customer refund obligation reserve	48,000		51,767
Tax liability	1,873		111,000
Payable to perpetual care trust	88,784		83,015
Other	10,222		19,002
	$	297,302	$	410,982


(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.

Certain Non-Cash Investing and Financing Transactions



	Years Ended December 31,
	2018			2017		2016
	(In thousands)
Net change in capital expenditure accrual	$	(2,597	)	$	223	$	(1,435	)
Non-cash acquisition of capital leases	$	58,664		$	54,087	$	41,609