Receivables From Preneed Funeral Trusts

9 Months Ended

Sep. 30, 2011

Receivables From Preneed Funeral Trusts [Abstract]

RECEIVABLES FROM PRENEED FUNERAL TRUSTS

7. RECEIVABLES FROM PRENEED FUNERAL TRUSTS

     The receivables from preneed funeral trusts represent assets in trusts which are controlled and operated by third parties in which the Company does not have a controlling financial interest (less than 50%) in the trust assets. The Company accounts for these investments at cost. As of September 30, 2011, receivables from preneed funeral trusts was as follows (in thousands):

	December 31, 2010			September 30, 2011
Preneed funeral trust funds	$	22,542		$	23,071
Less: allowance for contract cancellation		(676	)		(691	)
	$	21,866		$	22,380