ACQUISITIONS

12 Months Ended

Dec. 31, 2018

Business Combinations [Abstract]

ACQUISITIONS

2. ACQUISITIONS

On January 19, 2018, the Partnership acquired six cemetery properties in Wisconsin and their related assets, net of certain assumed liabilities, for cash consideration of $2.5 million, of which $0.8 million was paid at closing. These properties had been managed by the Partnership since August 2016. The Partnership has accounted for the purchase of these properties, which were not material individually or in the aggregate, under the acquisition method of accounting.  The Partnership did not complete any acquisitions during the year ended December 31, 2017.