ASSETS HELD FOR SALE

12 Months Ended

Dec. 31, 2019

Discontinued Operations And Disposal Groups [Abstract]

22.ASSETS HELD FOR SALE

In October 2019, the Company committed to the Oakmont Sale (defined within) for an aggregate cash purchase price of $33.0 million, which was then consummated in January 2020. As such, the Company classified all assets and liabilities associated with the Oakmont Sale as Assets held for sale on its consolidated balance sheet as of December 31, 2019. The Company also had other immaterial assets and liabilities that met the assets held for sale criteria as of December 31, 2019. The following table summarizes the assets and liabilities that have been classified as Assets held for sale on the Company’s consolidated balance sheets as of December 31, 2019 and 2018:

	December 31,						December 31,
	2019						2018
	Oakmont		Other		Total		Other
Assets
Current assets:
Accounts receivable, net of allowance	$	580	$	—	$	580	$	—
Prepaid expenses		34		—		34		—
Other current assets		35		—		35		—
Total current assets held for sale		649		—		649		—

Long-term accounts receivable, net of allowance		3,194		—		3,194		—
Cemetery property		5,811		350		6,161		350
Property and equipment, net of accumulated depreciation		2,762		150		2,912		407
Merchandise trusts, restricted, at fair value		6,673		—		6,673		—
Perpetual care trusts, restricted, at fair value		2,470		—		2,470		—
Deferred selling and obtaining costs		1,388		—		1,388		—
Other assets		411		—		411		—
Total assets held for sale	$	23,358	$	500	$	23,858	$	757

Liabilities
Current liabilities:
Accounts payable and accrued liabilities	$	102	$	—	$	102	$	—
Current portion, long-term debt		36		—		36		—
Other current liabilities		5,000		—		5,000
Total current liabilities held for sale		5,138		—		5,138		—

Deferred revenues		12,856		—		12,856		—
Perpetual care trust corpus		2,470		—		2,470		—
Other long-term liabilities		204		—		204		—
Total liabilities held for sale		20,668		—		20,668		—
Net assets held for sale	$	2,690	$	500	$	3,190	$	757