ACQUISITIONS AND DIVESTITURES (Tables)

3 Months Ended

Mar. 31, 2022

Acquisitions And Divestitures [Abstract]

Summary of Estimated Fair Values Assigned to Assets Acquired and Liabilities Assumed in Acquisitions

The following table summarizes the preliminary estimated fair values assigned to the assets acquired and liabilities assumed in the acquisitions at the respective acquisition dates (in thousands):

Assets:
Accounts receivable	$	808
Cemetery property		10,728
Property and equipment		2,140
Merchandise trusts, restricted		5,575
Perpetual care trusts, restricted		4,712
Total assets		23,963
Liabilities:
Deferred revenues		6,326
Perpetual care trust corpus		4,712
Total liabilities		11,038
Fair value of net assets acquired		12,925
Cash consideration paid		18,020
Deferred cash consideration		100
Total consideration		18,120
Goodwill from purchase	$	5,195

Summary of Results of Discontinued Operations

The following table summarizes the results of discontinued operations (in thousands):

	Three Months Ended March 31,
	2021
Cemetery revenues	$	1,142
Funeral home revenues		1,146
Cost of goods sold		(191	)
Cemetery expense		(233	)
Selling expense		(231	)
General and administrative expense		(151	)
Depreciation and amortization		(40	)
Funeral home expenses		(694	)
Interest expense		(166	)
Income from discontinued operations before income taxes		582
Net gain on sale of businesses		7
Income tax expense		—
Net income from discontinued operations	$	589

Schedule of Assets and Liabilities Classified as Assets Held for Sale and Depreciation and Amortization, Capital Expenditures, Sale Proceeds and Significant Operating Noncash Items of Discontinued Operations

The following table presents the depreciation and amortization, capital expenditures, sale proceeds and operating noncash items of the discontinued operations (in thousands):

	Three Months Ended March 31,
	2021
Cash flows from discontinued operating activities:
Depreciation and amortization	$	40
Gain on sales of discontinued operations businesses		7
Cash flows from discontinued investing activities:
Capital expenditures	$	10