CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 99,509	$ 39,244
Restricted cash	16,415	20,846
Accounts receivable, net of allowance	60,066	57,869
Prepaid expenses	9,387	5,290
Assets held for sale		28,575
Other current assets	14,963	16,884
Total current assets	200,340	168,708
Long-term accounts receivable, net of allowance	76,051	75,301
Cemetery property	296,250	299,526
Property and equipment, net of accumulated depreciation	80,055	83,496
Merchandise trusts, restricted, at fair value	548,541	501,453
Perpetual care trusts, restricted, at fair value	335,076	312,228
Deferred selling and obtaining costs	122,488	116,900
Deferred tax assets		9
Intangible assets, net	54,291	55,094
Other assets	23,819	22,248
Total assets	1,736,911	1,634,963
Current liabilities:
Accounts payable and accrued liabilities	45,311	51,718
Liabilities held for sale		23,406
Accrued interest	13,222	95
Current portion, long-term debt	1,769	317
Total current liabilities	60,302	75,536
Long-term debt, net of deferred financing costs	389,672	320,715
Deferred revenues	1,027,565	949,164
Deferred tax liabilities	17,823	29,652
Perpetual care trust corpus	335,076	312,228
Other long-term liabilities	42,219	40,081
Total liabilities	1,872,657	1,727,376
Commitments and contingencies
Stockholders' equity:
Common stock, par value $0.01 per share, 200,000,000 shares authorized, 118,011,766 and 117,871,141 shares issued and outstanding, respectively	1,180	1,178
Paid-in capital in excess of par value	(83,709)	(85,232)
Accumulated deficit	(53,217)	(8,359)
Total stockholders' equity	(135,746)	(92,413)
Total liabilities and stockholders' equity	$ 1,736,911	$ 1,634,963