XML 54 R43.htm IDEA: XBRL DOCUMENT v3.5.0.2
Restatement of Previously Issued Consolidated Financial Statements - Additional Information (Detail) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Jun. 30, 2016
Jun. 30, 2015
Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Net loss allocated to the limited partner $ (9,736) $ (5,543) $ (18,299) $ (14,738)  
Net loss allocated to the general partner (1,085) (899) (2,173) (1,584)  
Common limited partners' interest 196,536   196,536   $ 181,531
General partner interest (632)   (632)   15
Deferred revenues 868,194   868,194   815,421
Cost of goods sold 12,042 13,333 22,762 23,162  
Cemetery property 333,859   333,859   334,457
Property and equipment, net of accumulated depreciation 114,790   114,790   116,127
Accounts payable and accrued liabilities 33,660   33,660   29,989
Total partners' capital 195,904   195,904   181,546
Other long-term liabilities 24,209   24,209   21,508
Income tax benefit (expense) (500) (292) (760) (314)  
Deferred tax liabilities 17,828   17,828   17,747
Cemetery          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Merchandise revenues 37,855 38,999 70,623 68,402  
Services revenues 13,676 15,367 27,139 29,924  
Investment and other 12,012 16,653 26,387 27,926  
Restatement Adjustments          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Net loss allocated to the limited partner (760) (760) (1,757) (1,192)  
Net loss allocated to the general partner (1,188) (964) (2,369) (1,769)  
Common limited partners' interest (13,942)   (13,942)   (12,185)
General partner interest 12,422   12,422   10,053
Merchandise liability (169,974)   (169,974)   (173,097)
Deferred revenues 868,194   868,194   815,421
Deferred cemetery revenues, net (695,092)   (695,092)   (637,536)
Cost of goods sold 2,305 3,526 4,468 6,272  
Cemetery property (7,966)   (7,966)   (8,182)
Property and equipment, net of accumulated depreciation 11,707   11,707   11,797
Accounts payable and accrued liabilities (1,886)   (1,886)   (1,886)
Total partners' capital (1,520)   (1,520)   (2,132)
Other long-term liabilities 8,041   8,041   7,548
Income tax benefit (expense)   42   85  
Deferred tax liabilities (86)   (86)   (86)
Restatement Adjustments | Cemetery          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Merchandise revenues 1,750 2,957 3,543 5,423  
Services revenues 692 776 1,323 1,423  
Investment and other 291 (45) 214 (82)  
Restatement Adjustments | Incentive Distribution Rights          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Net loss allocated to the limited partner (1,200) (1,000) (2,400) (1,800)  
Net loss allocated to the general partner 1,200 1,000 2,400 1,800  
Common limited partners' interest (12,500)   (12,500)   (10,200)
General partner interest 12,500   12,500   10,200
Restatement Adjustments | Correct presentation of performance obligations is "Deferred revenues", rather than a separate "Merchandise liability"          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Merchandise liability (170,000)   (170,000)   (173,100)
Deferred revenues 170,000   170,000   173,100
Restatement Adjustments | The Partnership restated its financial statement line item presentation of "Deferred cemetery revenues, net" to "Deferred revenues"          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Deferred revenues 695,100   695,100   637,500
Deferred cemetery revenues, net (695,100)   (695,100)   (637,500)
Restatement Adjustments | Historically presented revenue related to assumed obligations from acquisitions on a net basis and determined that the correct presentation of this revenue was on a gross basis          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Cost of goods sold 1,000 1,500 2,000 2,800  
Restatement Adjustments | Historically presented revenue related to assumed obligations from acquisitions on a net basis and determined that the correct presentation of this revenue was on a gross basis | Cemetery          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Merchandise revenues 800 1,300 1,600 2,500  
Services revenues 300 200 500 300  
Restatement Adjustments | Historically recorded funeral home land from acquisitions within "Cemetery Property" and determined that such Funeral home land should be recorded within "Property and equipment"          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Cemetery property (11,700)   (11,700)   (11,800)
Property and equipment, net of accumulated depreciation 11,700   11,700   11,800
Restatement Adjustments | Historically recorded deferred cemetery property costs within "Deferred cemetery revenues, net" and determined that such amounts should have been recorded within "Cemetery Property"          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Deferred cemetery revenues, net (3,700)   (3,700)   (3,600)
Cemetery property 3,700   3,700   3,600
Restatement Adjustments | Historically recorded the obligation for certain of the Partnership's outstanding phantom unit awards as liabilities and determined that these awards are equity awards and should be classified as equity          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Common limited partners' interest 1,900   1,900   1,900
Accounts payable and accrued liabilities (1,900)   (1,900)   (1,900)
Restatement Adjustments | Historically recognized incorrect amounts of investment revenues and expenses related to its merchandise and perpetual care trusts on its consolidated statement of operations and was incorrectly tracking its perpetual care-trusting obligations on its consolidated balance sheets          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Deferred revenues 18,500   18,500   17,900
Cost of goods sold 700 400 1,300 700  
Total partners' capital (26,500)   (26,500)   (25,400)
Other long-term liabilities 8,000   8,000   7,500
Investment and other 300   200    
Restatement Adjustments | Historically recognized incorrect amounts of revenue from deferred pre-acquisition contracts based on inaccurate system inputs and determined that revenue recognition on such pre-acquisition revenue was understated          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Deferred revenues (16,500)   (16,500)   (16,500)
Total partners' capital 16,500   16,500   16,500
Restatement Adjustments | Historically recognized incorrect amounts of revenue from deferred pre-acquisition contracts based on inaccurate system inputs and determined that revenue recognition on such pre-acquisition revenue was understated | Cemetery          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Merchandise revenues   400   800  
Services revenues   100   100  
Restatement Adjustments | Remaining adjustments principally relate to the recognition, accuracy and/or classification of certain amounts in "Deferred cemetery revenues, net", "Merchandise liabilities", and "Other current assets"          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Deferred revenues (3,600)   (3,600)   $ (1,900)
Cost of goods sold 600 1,600 1,100 2,900  
Restatement Adjustments | Remaining adjustments principally relate to the recognition, accuracy and/or classification of certain amounts in "Deferred cemetery revenues, net", "Merchandise liabilities", and "Other current assets" | Cemetery          
Error Corrections and Prior Period Adjustments Restatement [Line Items]          
Merchandise revenues 1,000 1,200 2,000 2,200  
Services revenues $ 400 $ 600 $ 900 $ 1,000