DEFERRED CEMETERY REVENUES-NET / DEFERRED SELLING AND OBTAINING COSTS (Tables)

12 Months Ended

Dec. 31, 2013

Deferred Cemetery Revenues, Net

At December 31, 2013 and 2012, deferred cemetery revenues, net, consisted of the following:

	As of December 31,
	2013			2012
	(in thousands)
Deferred cemetery revenue	$	403,250		$	346,621
Deferred merchandise trust revenue		88,730			65,728
Deferred merchandise trust unrealized gains (losses)		10,996			600
Deferred pre-acquisition margin		132,866			132,221
Deferred cost of goods sold		(54,257	)		(47,309	)
Deferred cemetery revenues, net	$	581,585		$	497,861
Deferred selling and obtaining costs	$	87,998		$	76,317