Supplementary Information Level 3 (Tables)

12 Months Ended

Dec. 31, 2020

The detail of certain balance sheet accounts is as follows:


	Years Ended December 31,
	2020		2019
	(In thousands)
Cash and cash equivalents:
Cash	$	192,398	$	149,981
Commercial paper and temporary investments	38,459		36,295
	$	230,857	$	186,276
Other current assets:
Income tax receivable	$	3,725	$	5,905
Prepaid insurance	4,598		4,451

Restricted cash	5,573		54,293
Other	14,531		15,839
	$	28,427	$	80,488
Cemetery property:
Undeveloped land	$	1,240,387	$	1,233,363
Developed lots, lawn crypts, mausoleum spaces, cremation niches, and cremation memorialization property	638,953		640,239
	$	1,879,340	$	1,873,602
Property and equipment, net:
Land	$	678,421	$	642,168
Buildings and improvements	2,295,113		2,221,758
Operating equipment	597,110		499,700
Leasehold improvements	40,691		40,879
Finance leases	318,634		350,626
	3,929,969		3,755,131
Less: Accumulated depreciation	(1,623,815)		(1,518,610)
Less: Accumulated amortization of finance leases	(172,490)		(171,088)
	$	2,133,664	$	2,065,433
Deferred charges and other assets:
Intangible assets, net	$	441,389	$	431,167
Restricted cash	2,180		2,051
Deferred tax assets	535		665
Notes receivable, net of allowances of $5,957 and $8,374, respectively	6,432		6,623
Cash surrender value of insurance policies	202,120		176,126
Deferred incremental direct selling costs	311,710		293,125
Operating leases	54,764		58,101
Other	60,923		62,050
	$	1,080,053	$	1,029,908


	Years Ended December 31,
	2020		2019
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	186,401	$	174,494
Accrued benefits	147,366		99,396
Accrued interest	20,468		15,390
Accrued property taxes	14,394		16,402
Self-insurance reserves	92,760		84,290
Bank overdrafts	32,352		16,694
Operating leases	8,584		8,538
Other accrued liabilities	73,623		63,341
	$	575,948	$	478,545
Other liabilities:
Accrued benefit costs	$	22,203	$	22,253
Deferred compensation	174,721		152,119
Customer refund obligation reserve	45,780		46,958
Tax liability	2,104		2,004
Payable to perpetual care trust	96,828		93,053
Operating leases	48,656		52,091
Other	29,747		9,596
	$	420,039	$	378,074

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