The effect of these adjustments on the Partnership’s consolidated balance sheets, statements of operations, partners’ capital and cash flows for each of the three and six months ended June 30, 2016 and 2015, and as of June 30, 2016 and December 31, 2015 is summarized below for each affected caption:


			As of June 30,									As of December 31,
			2016									2015
			As			Restatement			As			As			Restatement			As
	Reference		Filed			Adjustments			Restated			Filed			Adjustments			Restated
			(in thousands)

Other current assets		H	$	19,126		$	2,697		$	21,823		$	18,863		$	3,378		$	22,241
Total current assets				109,830			2,697			112,527			107,798			3,378			111,176
Cemetery property		D		341,825			(7,966	)		333,859			342,639			(8,182	)		334,457
Property and equipment, net of accumulated depreciation		D		103,083			11,707			114,790			104,330			11,797			116,127
Deferred tax assets		I		40			141			181			40			141			181
Other assets		H		17,243			1,098			18,341			15,069			1,098			16,167
Total assets				1,738,518			7,677			1,746,195			1,686,125			8,232			1,694,357
Accounts payable and accrued liabilities		E		35,546			(1,886	)		33,660			31,875			(1,886	)		29,989
Total current liabilities				42,392			(1,886	)		40,506			35,818			(1,886	)		33,932
Deferred cemetery revenues, net		B		695,092			(695,092	)		—			637,536			(637,536	)		—
Merchandise liability		B		169,974			(169,974	)		—			173,097			(173,097	)		—
Deferred revenues		B, D, F, G, H		—			868,194			868,194			—			815,421			815,421
Deferred tax liabilities		I		17,914			(86	)		17,828			17,833			(86	)		17,747
Other long-term liabilities		F		16,168			8,041			24,209			13,960			7,548			21,508
Total liabilities				1,541,094			9,197			1,550,291			1,502,447			10,364			1,512,811
General partner interest		A, F, G, H, I		(13,054	)		12,422			(632	)		(10,038	)		10,053			15
Common limited partners’ interest		A, E, F, G, H, I		210,478			(13,942	)		196,536			193,716			(12,185	)		181,531
Total partners’ capital				197,424			(1,520	)		195,904			183,678			(2,132	)		181,546
Total liabilities and partners’ capital			$	1,738,518		$	7,677		$	1,746,195		$	1,686,125		$	8,232		$	1,694,357


		Three months ended June 30,
		2016									2015
		As			Restatement			As			As			Restatement			As
	Reference	Filed			Adjustments			Restated			Filed			Adjustments			Restated
		(in thousands, except per unit data)
Cemetery revenues:
Merchandise	C, G, H	$	36,105		$	1,750		$	37,855		$	36,042		$	2,957		$	38,999
Services	C, G, H		12,984			692			13,676			14,591			776			15,367
Investment and other	F		11,721			291			12,012			16,698			(45	)		16,653
Total revenues			75,549			2,733			78,282			80,825			3,688			84,513
Cost of goods sold	C, F, H		9,737			2,305			12,042			9,807			3,526			13,333
Total cost and expenses			78,230			2,305			80,535			79,569			3,526			83,095
Operating income (loss)			(2,681	)		428			(2,253	)		1,256			162			1,418
Loss before income taxes			(8,579	)		428			(8,151	)		(4,514	)		162			(4,352	)
Income tax benefit (expense)	I		(500	)		—			(500	)		(334	)		42			(292	)
Net loss			(9,079	)		428			(8,651	)		(4,848	)		204			(4,644	)
General partner’s interest for the period	A, F, G, H, I		(103	)		1,188			1,085			(65	)		964			899
Limited partners’ interest for the period	A, F, G, H, I		(8,976	)		(760	)		(9,736	)		(4,783	)		(760	)		(5,543	)
Net loss per limited partner unit (basic and diluted)	A, F, G, H, I	$	(0.26	)	$	(0.02	)	$	(0.28	)	$	(0.16	)	$	(0.03	)	$	(0.19	)


		Six months ended June 30,
		2016									2015
		As			Restatement			As			As			Restatement			As
	Reference	Filed			Adjustments			Restated			Filed			Adjustments			Restated
		(in thousands, except per unit data)
Cemetery revenues:
Merchandise	C, G, H	$	67,080		$	3,543		$	70,623		$	62,979		$	5,423		$	68,402
Services	C, G, H		25,816			1,323			27,139			28,501			1,423			29,924
Investment and other	F		26,173			214			26,387			28,008			(82	)		27,926
Total revenues			150,131			5,080			155,211			148,242			6,764			155,006
Cost of goods sold	C, F, H		18,294			4,468			22,762			16,890			6,272			23,162
Total cost and expenses			153,539			4,468			158,007			150,341			6,272			156,613
Operating income (loss)			(3,408	)		612			(2,796	)		(2,099	)		492			(1,607	)
Loss before income taxes			(15,978	)		612			(15,366	)		(13,332	)		492			(12,840	)
Income tax benefit (expense)	I		(760	)		—			(760	)		(399	)		85			(314	)
Net loss			(16,738	)		612			(16,126	)		(13,731	)		577			(13,154	)
General partner’s interest for the period	A, F, G, H, I		(196	)		2,369			2,173			(185	)		1,769			1,584
Limited partners’ interest for the period	A, F, G, H, I		(16,542	)		(1,757	)		(18,299	)		(13,546	)		(1,192	)		(14,738	)
Net loss per limited partner unit (basic and diluted)	A, F, G, H, I	$	(0.49	)	$	(0.05	)	$	(0.54	)	$	(0.46	)	$	(0.04	)	$	(0.50	)


		Common Limited Partners			General Partner			Total			Common Limited Partners			General Partner		Total			Common Limited Partners			General Partner			Total
	Reference	As Filed									Restatement Adjustments								As Restated
		(in thousands)
Capital Balance at December 31, 2015	A, E, F, G, H, I	$	193,716		$	(10,038	)	$	183,678		$	(12,185	)	$	10,053	$	(2,132	)	$	181,531		$	15		$	181,546
Net loss	A, F, G, H		(16,542	)		(196	)		(16,738	)		(1,757	)		2,369		612			(18,299	)		2,173			(16,126	)
Capital Balance at June 30, 2016	A, E, F, G, H, I	$	210,478		$	(13,054	)	$	197,424		$	(13,942	)	$	12,422	$	(1,520	)	$	196,536		$	(632	)	$	195,904


		Six months ended June 30,
		2016									2015
		As			Restatement			As			As			Restatement			As
	Reference	Filed			Adjustments			Restated			Filed			Adjustments			Restated
		(in thousands)
Net loss	F, G, H, I	$	(16,738	)	$	612		$	(16,126	)	$	(13,731	)	$	577		$	(13,154	)
Changes in assets and liabilities:
Other assets	D, H		(4,295	)		555			(3,740	)		(9,162	)		4,810			(4,352	)
Deferred revenues	B, D, F, G, H		37,755			(5,239	)		32,516			45,307			(1,552	)		43,755
Deferred taxes (net)	I		—			—			—			(44	)		(85	)		(129	)
Payables and other liabilities	F		818			4,072			4,890			9,208			(3,750	)		5,458
Net cash provided by operating activities .		$	8,459		$	—		$	8,459		$	3,975		$	—		$	3,975