CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents, excluding restricted cash	$ 48,696	$ 39,244
Restricted cash	16,575	20,846
Accounts receivable, net of allowance	58,912	57,869
Prepaid expenses	9,622	5,290
Assets held for sale	29,258	28,575
Other current assets	16,532	16,884
Total current assets	179,595	168,708
Long-term accounts receivable, net of allowance	75,985	75,301
Cemetery property	299,824	299,526
Property and equipment, net of accumulated depreciation	81,967	83,496
Merchandise trusts, restricted, at fair value	524,623	501,453
Perpetual care trusts, restricted, at fair value	319,175	312,228
Deferred selling and obtaining costs	119,068	116,900
Deferred tax assets	9	9
Intangible assets, net	54,826	55,094
Other assets	22,028	22,248
Total assets	1,677,100	1,634,963
Current liabilities:
Accounts payable and accrued liabilities	50,836	51,718
Liabilities held for sale	24,146	23,406
Accrued interest	95	95
Current portion, long-term debt	3,226	317
Total current liabilities	78,303	75,536
Long-term debt, net of deferred financing costs	322,144	320,715
Deferred revenues	986,044	949,164
Deferred tax liabilities	27,926	29,652
Perpetual care trust corpus	319,175	312,228
Other long-term liabilities	40,040	40,081
Total liabilities	1,773,632	1,727,376
Commitments and contingencies
Stockholders' equity:
Common stock, par value $0.01 per share, 200,000,000 shares authorized, 117,918,016 and 117,871,141 shares issued and outstanding, respectively	1,179	1,178
Paid-in capital in excess of par value	(84,728)	(85,232)
Accumulated deficit	(12,983)	(8,359)
Total stockholders' equity	(96,532)	(92,413)
Total liabilities and stockholders' equity	$ 1,677,100	$ 1,634,963