Supplementary Information Level 3 (Tables)

12 Months Ended

Dec. 31, 2023

The detail of certain balance sheet accounts is as follows:


	Years Ended December 31,
	2023		2022
	(In thousands)
Cash and cash equivalents:
Cash	$	151,608	$	147,408
Commercial paper and temporary investments	69,949		44,530
	$	221,557	$	191,938
Other current assets:

Prepaid insurance	5,182		5,035
Prepaid expenses	13,355		13,001
Restricted cash	370		10,379
Other	4,103		4,051
	$	23,010	$	32,466
Cemetery property:
Undeveloped land	$	1,328,358	$	1,304,514
Developed lots, lawn crypts, mausoleum spaces, cremation niches, and cremation memorialization property	692,488		635,302
	$	2,020,846	$	1,939,816
Property and equipment, net:
Land	$	761,092	$	711,672
Buildings and improvements	2,685,867		2,581,695
Operating equipment	816,602		702,028
Leasehold improvements	46,254		44,044
Finance leases	339,395		332,301
	4,649,210		4,371,740
Less: Accumulated depreciation	(1,957,141)		(1,804,703)
Less: Accumulated amortization of finance leases	(211,970)		(216,488)
	$	2,480,099	$	2,350,549
Deferred charges and other assets:
Intangible assets, net	$	485,109	$	481,010
Restricted cash	2,834		2,207
Deferred tax assets	7,320		5,910
Notes receivable, net of reserves of $1,797 and $2,546, respectively	8,497		6,821
Cash surrender value of insurance policies	220,587		199,516
Deferred incremental direct selling costs	406,181		384,108
Operating leases	50,973		49,741
Other	66,329		61,113
	$	1,247,830	$	1,190,426


	Years Ended December 31,
	2023		2022
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	203,352	$	177,970
Accrued benefits	169,164		198,260
Accrued interest	25,632		23,602
Accrued property taxes	13,891		15,151
Self-insurance reserves	103,297		99,252
Legal reserves	63,595		76,866
Bank overdrafts	36,562		39,695
Operating leases	7,782		7,083
Other accrued liabilities	62,424		69,609
	$	685,699	$	707,488
Other liabilities:
Accrued benefit costs	$	13,539	$	13,670
Deferred compensation	201,287		174,035
Customer refund obligation reserve	37,729		37,805
Tax liability	2,318		2,208
Payable to perpetual care trust	148,198		127,662
Operating leases	46,050		45,314
Other	15,814		10,682
	$	464,935	$	411,376

Certain Non-Cash Investing and Financing Transactions


	Years Ended December 31,
	2023		2022		2021
	(In thousands)
Net change in capital expenditure accrual	$	9,171	$	3,817	$	3,201
Options exercised by attestation	$	—	$	280	$	323
Shares repurchased	$	—	$	(280)	$	(323)
Excise tax accrual on shares repurchased	$	4,724	$	—	$	—

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