ACQUISITIONS AND DIVESTITURES (Tables)

6 Months Ended

Jun. 30, 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	$	1,250
Cemetery property		4,438
Property and equipment		6,857
Merchandise trusts, restricted		5,706
Perpetual care trusts, restricted		5,013
Trade names		165
Total assets		23,429
Liabilities:
Deferred revenues		6,795
Perpetual care trust corpus		5,013
Total liabilities		11,808
Fair value of net assets acquired		11,621
Cash consideration paid		18,295
Deferred cash consideration		100
Total consideration		18,395
Goodwill from purchase	$	6,774

Summary of Results of Discontinued Operations

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

	Three Months Ended June 30,		Six Months Ended June 30,
	2021		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		860		867
Income tax expense		—		—
Net income from discontinued operations	$	860	$	1,449

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):

	Six Months Ended June 30,
	2021
Cash flows from discontinued operating activities:
Depreciation and amortization	$	40
Gain on sales of discontinued operations businesses		867
Cash flows from discontinued investing activities:
Capital expenditures	$	10
Proceeds from sales of discontinued businesses		5,898