XML 169 R40.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2019
Dec. 31, 2018
Supplemental Cash Flow Elements [Abstract]    
Schedule of Cash Flow, Supplemental Disclosures

The tables presented below provide supplemental information to the unaudited condensed consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Partnership’s unaudited condensed consolidated statements of cash flows (in thousands):

 

 

 

Nine months ended September 30,

 

 

 

2019

 

 

2018

 

Accounts Receivable

 

 

 

 

 

 

 

 

Pre-need/at-need contract originations (sales on credit)

 

 

(88,296

)

 

$

(95,267

)

Cash receipts from sales on credit (post-origination)

 

 

73,991

 

 

 

100,841

 

Changes in accounts receivable, net of allowance

 

$

(14,305

)

 

$

5,574

 

Customer Contract Liabilities

 

 

 

 

 

 

 

 

Deferrals:

 

 

 

 

 

 

 

 

Cash receipts from customer deposits at origination, net of refunds

 

$

107,847

 

 

$

114,132

 

Withdrawals of realized income from merchandise trusts during the

   period

 

 

6,699

 

 

 

13,815

 

Pre-need/at-need contract originations (sales on credit)

 

 

88,296

 

 

 

95,267

 

Undistributed merchandise trust investment earnings, net

 

 

8,367

 

 

 

357

 

Recognition:

 

 

 

 

 

 

 

 

Merchandise trust investment income, net withdrawn as of end

   of period

 

 

(6,985

)

 

 

(7,211

)

Recognized maturities of customer contracts collected as of end

   of period

 

 

(155,915

)

 

 

(137,265

)

Recognized maturities of customer contracts uncollected as of end

   of period

 

 

(24,449

)

 

 

(38,734

)

Changes in customer contract liabilities

 

$

23,860

 

 

$

40,361

 

The tables presented below provide supplemental information to the consolidated statements of cash flows regarding contract origination and maturity activity included in the pertinent captions on the Partnership’s consolidated statements of cash flows (in thousands):

 

 

 

Years Ended December 31,

 

 

 

2018

 

 

2017

 

Pre-need/at-need contract originations (sales on credit)

 

$

(126,199

)

 

$

(104,896

)

Cash receipts from sales on credit (post-origination)

 

 

130,697

 

 

 

87,822

 

Changes in Accounts receivable, net of allowance

 

$

4,498

 

 

$

(17,074

)

Deferrals:

 

 

 

 

 

 

 

 

Cash receipts from customer deposits at origination, net of refunds

 

$

146,279

 

 

$

146,624

 

Withdrawals of realized income from merchandise trusts during the

   period

 

 

15,582

 

 

 

12,551

 

Pre-need/at-need contract originations (sales on credit)

 

 

126,199

 

 

 

104,896

 

Undistributed merchandise trust investment earnings, net

 

 

(2,725

)

 

 

(36,461

)

Recognition:

 

 

 

 

 

 

 

 

Merchandise trust investment income, net withdrawn as of end

   of period

 

 

(9,618

)

 

 

(11,738

)

Recognized maturities of customer contracts collected as of end

   of period

 

 

(188,897

)

 

 

(199,074

)

Recognized maturities of customer contracts uncollected as of end

   of period

 

 

(49,415

)

 

 

(25,847

)

Changes in Deferred revenues

 

$

37,405

 

 

$

(9,049

)