Supplementary Information Level 3 (Tables)

12 Months Ended

Dec. 31, 2025

The detail of certain balance sheet accounts is as follows:


	Years Ended December 31,
	2025		2024
	(In thousands)
Cash and cash equivalents:
Cash	$	159,418	$	142,386
Commercial paper and temporary investments	84,163		76,380
	$	243,581	$	218,766
Other current assets:
Income tax receivable	$	4,999	$	3,775
Prepaid insurance	4,536		4,824
Prepaid expenses	15,891		15,827
Restricted cash	2,231		2,000
Other	4,894		4,479
	$	32,551	$	30,905
Cemetery property:
Undeveloped land	$	1,420,619	$	1,380,619
Developed lots, lawn crypts, mausoleum spaces, cremation niches, and cremation memorialization property	781,348		748,785
	$	2,201,967	$	2,129,404
Property and equipment, net:
Land	$	812,786	$	793,520
Buildings and improvements	3,049,390		2,803,194
Operating equipment	890,779		893,074
Leasehold improvements	52,170		51,479
Finance leases	351,881		339,999
	5,157,006		4,881,266
Less: Accumulated depreciation	(2,198,683)		(2,100,292)
Less: Accumulated amortization of finance leases	(206,562)		(199,905)
	$	2,751,761	$	2,581,069
Deferred charges and other assets:
Intangible assets, net	$	473,574	$	512,382
Restricted cash	656		633
Deferred tax assets	7,897		6,890
Notes receivable, net of reserves of $1,952 and $1,796, respectively	7,067		8,293
Cash surrender value of insurance policies	260,068		244,439
Deferred incremental direct selling costs	448,011		430,262
Operating leases	47,535		50,113
Other	115,722		64,244
	$	1,360,530	$	1,317,256


	Years Ended December 31,
	2025		2024
	(In thousands)
Accounts payable and accrued liabilities:
Accounts payable	$	233,926	$	203,344
Accrued benefits	143,457		144,450
Accrued interest	33,924		36,710
Accrued property taxes	14,897		15,319
Self-insurance reserves	108,448		105,775
Legal reserves	19,049		13,795
Bank overdrafts	26,169		30,173
Operating leases	8,201		7,861

Other accrued liabilities	97,085		81,847
	$	685,156	$	639,274
Other liabilities:
Accrued benefit costs	$	10,766	$	11,507
Deferred compensation	236,003		223,948
Customer refund obligation reserve	34,252		35,354
Tax liability	684		1,235
Payable to perpetual care trust	207,459		171,977
Operating leases	42,585		45,269
Other	19,044		24,190
	$	550,793	$	513,480

Certain Non-Cash Investing and Financing Transactions


	Years Ended December 31,
	2025		2024		2023
	(In thousands)
Net change in capital expenditure accrual	$	(6,650)	$	2,185	$	9,171


Excise tax accrual on shares repurchased	$	4,279	$	754	$	4,724

Cash interest payments for the three years ended December 31 were as follows (in thousands):