Supplementary Information Level 1 (Notes)

12 Months Ended

Dec. 31, 2019

Supplementary Information [Abstract]

Additional Financial Information Disclosure [Text Block]

Supplementary Information

The detail of certain balance sheet accounts is as follows:



	Years Ended December 31,
	2019			2018
	(In thousands)
Cash and cash equivalents:
Cash	$	149,981		$	177,338
Commercial paper and temporary investments	36,295			21,512
	$	186,276		$	198,850
Receivables, net:
Notes receivable	$	1,765		$	1,781
Atneed funeral receivables, net of allowances of $1,884 and $1,412, respectively	39,471			39,709
Atneed cemetery receivables, net of allowances of $346 and $166, respectively	21,131			15,277
Other	19,304			17,058
	$	81,671		$	73,825
Other current assets:
Income tax receivable	$	5,905		$	8,333
Prepaid insurance	4,451			5,047
Restricted Cash	54,293			7,007
Other	15,839			13,220
	$	80,488		$	33,607
Cemetery property:
Undeveloped land	$	1,233,363		$	1,209,109
Developed lots, lawn crypts, mausoleum spaces, cremation niches, and cremation memorialization property	640,239			628,355
	$	1,873,602		$	1,837,464
Property and equipment, net:
Land	$	642,168		$	631,679
Buildings and improvements	2,221,758			2,107,300
Operating equipment	499,700			609,658
Leasehold improvements	40,879			34,755
Finance leases	350,626			263,940
	3,755,131			3,647,332
Less: Accumulated depreciation	(1,518,610		)	(1,525,059		)
Less: Accumulated amortization of finance leases	(171,088		)	(144,909		)
	$	2,065,433		$	1,977,364
Deferred charges and other assets:
Intangible assets, net	$	431,167		$	433,830
Restricted cash⁽¹⁾	2,051			1,727
Deferred tax assets	665			673
Notes receivable, net of allowances of $8,374 and $10,814, respectively	6,623			8,651
Cash surrender value of insurance policies	176,126			145,981
Deferred incremental direct selling costs	293,125			282,283
Operating leases	58,101			—
Other	62,050			61,006
	$	1,029,908		$	934,151



	Years Ended December 31,
	2019		2018
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	174,494	$	173,361
Accrued benefits	99,396		90,303
Accrued interest	15,390		25,976
Accrued property taxes	16,402		18,512
Self-insurance reserves	84,290		80,114
Bank overdrafts	16,694		16,221
Operating leases	8,538		—
Other accrued liabilities	63,341		75,281
	$	478,545	$	479,768
Other liabilities:
Accrued benefit costs	$	22,253	$	21,532
Deferred compensation	152,119		126,891
Customer refund obligation reserve	46,958		48,000
Tax liability	2,004		1,873
Payable to perpetual care trust	93,053		88,784
Operating leases	52,091		—
Other	9,596		10,222
	$	378,074	$	297,302

⁽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.