Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 10-K Annual Report HTML 1.69M
2: EX-10.36 Material Contract HTML 37K
3: EX-21.1 Subsidiaries List HTML 76K
4: EX-23.1 Consent of Experts or Counsel HTML 34K
5: EX-31.1 Certification -- §302 - SOA'02 HTML 38K
6: EX-31.2 Certification -- §302 - SOA'02 HTML 38K
7: EX-32.1 Certification -- §906 - SOA'02 HTML 35K
8: EX-32.2 Certification -- §906 - SOA'02 HTML 35K
15: R1 Document and Entity Information HTML 64K
16: R2 Consolidated Balance Sheets HTML 120K
17: R3 Consolidated Statements of Operations HTML 102K
18: R4 Consolidated Statements of Partners' Capital HTML 71K
19: R5 Consolidated Statements of Cash Flows HTML 133K
20: R6 General HTML 111K
21: R7 Restatement of Previously Issued Consolidated HTML 195K
Financial Statements
22: R8 Acquisitions HTML 134K
23: R9 Accounts Receivable, Net of Allowance HTML 51K
24: R10 Cemetery Property HTML 38K
25: R11 Property and Equipment HTML 43K
26: R12 Merchandise Trusts HTML 142K
27: R13 Perpetual Care Trusts HTML 137K
28: R14 Goodwill and Intangible Assets HTML 63K
29: R15 Long-Term Debt HTML 70K
30: R16 Income Taxes HTML 91K
31: R17 Deferred Revenues HTML 46K
32: R18 Long-Term Incentive and Retirement Plans HTML 75K
33: R19 Commitments and Contingencies HTML 63K
34: R20 Fair Value of Financial Instruments HTML 43K
35: R21 Supplemental Condensed Consolidating Financial HTML 362K
Information
36: R22 Issuances of Limited Partner Units HTML 40K
37: R23 Segment Information HTML 75K
38: R24 Subsequent Events HTML 46K
39: R25 Quarterly Results of Operations (Unaudited) HTML 72K
40: R26 Supplemental Consolidated Cash Flow Information HTML 53K
41: R27 General (Policies) HTML 172K
42: R28 General (Tables) HTML 55K
43: R29 Restatement of Previously Issued Consolidated HTML 105K
Financial Statements (Tables)
44: R30 Acquisitions (Tables) HTML 110K
45: R31 Accounts Receivable, Net of Allowance (Tables) HTML 49K
46: R32 Property and Equipment (Tables) HTML 46K
47: R33 Perpetual Care Trusts (Tables) HTML 245K
48: R34 Goodwill and Intangible Assets (Tables) HTML 61K
49: R35 Long-Term Debt (Tables) HTML 50K
50: R36 Income Taxes (Tables) HTML 86K
51: R37 Deferred Revenues (Tables) HTML 41K
52: R38 Long-Term Incentive and Retirement Plans (Tables) HTML 70K
53: R39 Commitments and Contingencies (Tables) HTML 43K
54: R40 Supplemental Condensed Consolidating Financial HTML 356K
Information (Tables)
55: R41 Segment Information (Tables) HTML 70K
56: R42 Quarterly Results of Operations (Unaudited) HTML 70K
(Tables)
57: R43 Supplemental Consolidated Cash Flow Information HTML 51K
(Tables)
58: R44 General - Additional Information (Detail) HTML 101K
59: R45 Estimated Useful Lives of Properties and Equipment HTML 48K
(Detail)
60: R46 Reconciliation of Net Income (Loss) (Detail) HTML 51K
61: R47 Reconciliation of Partnership's Weighted Average HTML 41K
Number of Common Limited Partner Units (Detail)
62: R48 Reconciliation of Partnership's Weighted Average HTML 38K
Number of Common Limited Partner Units
(Parenthetical) (Detail)
63: R49 Restatement of Previously Issued Consolidated HTML 166K
Financial Statements - Additional Information
(Detail)
64: R50 Effect of Restatement Adjustments on Partnership's HTML 98K
Consolidated Balance Sheets (Detail)
65: R51 Effect of Restatement Adjustments on Partnership's HTML 116K
Consolidated Statements of Operations (Detail)
66: R52 Effect of Restatement Adjustments on Partnership's HTML 85K
Consolidated Statements of Cash Flows (Detail)
67: R53 Effect of Restatement Adjustments on Partnership's HTML 76K
Consolidated Statements of Partners' Capital
(Detail)
68: R54 Acquisitions - Additional Information (Detail) HTML 157K
69: R55 Final Values Assigned to Assets Acquired and HTML 196K
Liabilities Assumed Based on Their Estimated Fair
Values at the Date of Acquisitions (Detail)
70: R56 Future Rental Payments (Detail) HTML 71K
71: R57 Asset and Liabilities Recognized (Detail) HTML 55K
72: R58 Consolidated Pro Forma Information (Detail) HTML 40K
73: R59 Long-Term Accounts Receivable, Net (Detail) HTML 52K
74: R60 Activity in Allowance for Contract Cancellations HTML 46K
(Detail)
75: R61 Accounts Receivable, Net of Allowance - Additional HTML 39K
Information (Detail)
76: R62 Cemetery Property (Detail) HTML 40K
77: R63 Major Classes of Property and Equipment (Detail) HTML 50K
78: R64 Property and Equipment - Additional Information HTML 37K
(Detail)
79: R65 Merchandise Trusts - Additional Information HTML 56K
(Detail)
80: R66 Reconciliation of Merchandise Trust Activities HTML 59K
(Detail)
81: R67 Cost and Market Value Associated with Assets Held HTML 93K
in Merchandise Trusts (Detail)
82: R68 Cost and Market Value Associated with Assets Held HTML 42K
in Merchandise Trusts (Parenthetical) (Detail)
83: R69 Contractual Maturities of Debt Securities Held in HTML 59K
Merchandise Trusts (Detail)
84: R70 Aging of Unrealized Losses on Investments in Fixed HTML 84K
Maturities and Equity Securities Held in
Merchandise Trusts (Detail)
85: R71 Reconciliation of Perpetual Care Trust Activities HTML 59K
(Detail)
86: R72 Perpetual Care Trusts - Additional Information HTML 53K
(Detail)
87: R73 Cost and Market Value Associated with Assets Held HTML 90K
in Perpetual Care Trusts (Detail)
88: R74 Cost and Market Value Associated with Assets Held HTML 51K
in Perpetual Care Trusts (Parenthetical) (Detail)
89: R75 Contractual Maturities of Debt Securities Held in HTML 59K
Perpetual Care Trusts (Detail)
90: R76 Aging of Unrealized Losses on Investments in Fixed HTML 87K
Maturities and Equity Securities Held in Perpetual
Care Trusts (Detail)
91: R77 Goodwill and Intangible Assets - Additional HTML 40K
Information (Detail)
92: R78 Changes in Carrying Amounts of Goodwill as well as HTML 57K
Allocation of Goodwill to Reporting Units (Detail)
93: R79 Components of Intangible Assets (Detail) HTML 52K
94: R80 Estimated Amortization Expense Related to HTML 46K
Intangible Assets with Finite Lives (Detail)
95: R81 Outstanding Debt (Detail) HTML 60K
96: R82 Outstanding Debt (Parenthetical) (Detail) HTML 40K
97: R83 Long Term Debt - Additional Information (Detail) HTML 165K
98: R84 Redemption Prices Expressed as Percentages of HTML 43K
Principal Amount (Detail)
99: R85 Income tax expense (Benefit) (Detail) HTML 65K
100: R86 Summary of Reconciliation of Federal Statutory Tax HTML 59K
Rate to Partnership's Effective Tax Rate (Detail)
101: R87 Significant Components of Deferred Tax Assets and HTML 67K
Liabilities (Detail)
102: R88 Deferred Tax Assets and Liabilities (Detail) HTML 53K
103: R89 Income Taxes - Additional Information (Detail) HTML 44K
104: R90 Deferred Revenues and Related Costs (Detail) HTML 47K
105: R91 Long Term Incentive and Retirement Plans - HTML 90K
Additional Information (Detail)
106: R92 Long-Term Incentive Plan and Unit Appreciation HTML 65K
Right Activity (Detail)
107: R93 Long-Term Incentive Plan and Unit Appreciation HTML 56K
Right Activity (Parenthetical) (Detail)
108: R94 Weighted-Average Values and Assumptions Used to HTML 47K
Estimate Fair Value of Unit Appreciation Rights
(Detail)
109: R95 Commitments and Contingencies - Additional HTML 63K
Information (Detail)
110: R96 Operating Lease Future Payments (Detail) HTML 75K
111: R97 Fixed Rent for Cemeteries (Detail) HTML 71K
112: R98 Fair Value of Financial Instruments - Additional HTML 47K
Information (Detail)
113: R99 Condensed Consolidating Balance Sheets (Detail) HTML 221K
114: R100 Condensed Consolidating Balance Sheets HTML 81K
(Parenthetical) (Detail)
115: R101 Condensed Consolidating Statements of Operations HTML 93K
(Detail)
116: R102 Condensed Consolidating Statement of Cash Flows HTML 103K
(Detail)
117: R103 Issuances of Limited Partner Units - Additional HTML 74K
Information (Detail)
118: R104 Segment Information (Detail) HTML 93K
119: R105 Subsequent Events - Additional Information HTML 82K
(Detail)
120: R106 Quarterly Results of Operations (Detail) HTML 63K
121: R107 Supplemental Information to Consolidated HTML 61K
Statements of Cash Flows (Detail)
123: XML IDEA XML File -- Filing Summary XML 230K
122: EXCEL IDEA Workbook of Financial Reports XLSX 175K
9: EX-101.INS XBRL Instance -- ston-20161231 XML 4.99M
11: EX-101.CAL XBRL Calculations -- ston-20161231_cal XML 390K
12: EX-101.DEF XBRL Definitions -- ston-20161231_def XML 1.95M
13: EX-101.LAB XBRL Labels -- ston-20161231_lab XML 1.91M
14: EX-101.PRE XBRL Presentations -- ston-20161231_pre XML 2.19M
10: EX-101.SCH XBRL Schema -- ston-20161231 XSD 301K
124: ZIP XBRL Zipped Folder -- 0001193125-17-286514-xbrl Zip 370K
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement Nos. 333-192670, 333-196913, 333-210264 and 333-215113 on Form S-3, Registration
Statement No. 333-210265 on Form S-4 and Registration Statement Nos. 333-143863, 333-176789 and 333-203018 on Form S-8 of our report relating to the consolidated financial statements of StoneMor Partners L.P. and subsidiaries dated
September 15, 2017 (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the restatement of the 2015 and 2014 consolidated financial statements) and our report relating to the effectiveness of StoneMor
Partners L.P. and subsidiaries internal control over financial reporting dated September 15, 2017 (which report expresses an adverse opinion on the effectiveness of StoneMor Partners L.P. and subsidiaries internal control over financial
reporting because of material weaknesses), appearing in the Annual Report on Form 10-K of the Partnership for the year ended December 31, 2016.
