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Stonemor Partners LP – ‘10-Q’ for 6/30/13 – ‘EX-101.PRE’

On:  Wednesday, 8/7/13, at 11:52am ET   ·   For:  6/30/13   ·   Accession #:  1193125-13-323518   ·   File #:  1-32270

Previous ‘10-Q’:  ‘10-Q’ on 5/7/13 for 3/31/13   ·   Next:  ‘10-Q’ on 11/7/13 for 9/30/13   ·   Latest:  ‘10-Q’ on 11/8/19 for 9/30/19

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/07/13  Stonemor Partners LP              10-Q        6/30/13  158:19M                                    Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.19M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     47K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     48K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     44K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     44K 
153: R1          Document and Entity Information                     HTML     64K  
95: R2          Condensed Consolidated Balance Sheet                HTML    144K 
89: R3          Condensed Consolidated Statement of Operations      HTML    142K 
20: R4          Condensed Consolidated Statement of Operations      HTML     45K 
                (Parenthetical)                                                  
93: R5          Condensed Consolidated Statement of Partners'       HTML     59K 
                Capital                                                          
60: R6          Condensed Consolidated Statement of Cash Flows      HTML    163K 
127: R7          Nature of Operations, Basis of Presentation And     HTML     52K  
                Summary of Significant Accounting Policies                       
63: R8          Long-Term Accounts Receivable, Net of Allowance     HTML     60K 
70: R9          Cemetery Property                                   HTML     50K 
21: R10         Property and Equipment                              HTML     53K 
66: R11         Merchandise Trusts                                  HTML    185K 
126: R12         Perpetual Care Trusts                               HTML    171K  
118: R13         Goodwill and Intangible Assets                      HTML     76K  
90: R14         Long-Term Debt                                      HTML     72K 
146: R15         Income Taxes                                        HTML     51K  
124: R16         Deferred Cemetery Revenues, Net                     HTML     54K  
17: R17         Commitments and Contingencies                       HTML     52K 
27: R18         Partners' Capital                                   HTML     56K 
145: R19         Acquisitions                                        HTML    111K  
151: R20         Segment Information                                 HTML    277K  
155: R21         Fair Value Measurements                             HTML    147K  
149: R22         Subsequent Events                                   HTML     44K  
106: R23         Nature of Operations, Basis of Presentation And     HTML     61K  
                Summary of Significant Accounting Policies                       
                (Policies)                                                       
22: R24         Long-Term Accounts Receivable, Net of Allowance     HTML     60K 
                (Tables)                                                         
58: R25         Property and Equipment (Tables)                     HTML     59K 
37: R26         Merchandise Trusts (Tables)                         HTML    305K 
36: R27         Goodwill and Intangible Assets (Tables)             HTML     73K 
72: R28         Long-Term Debt (Tables)                             HTML     63K 
105: R29         Deferred Cemetery Revenues, Net (Tables)            HTML     53K  
121: R30         Commitments and Contingencies (Tables)              HTML     48K  
45: R31         Partners' Capital (Tables)                          HTML     53K 
73: R32         Acquisitions (Tables)                               HTML     95K 
135: R33         Segment Information (Tables)                        HTML    267K  
40: R34         Fair Value Measurements (Tables)                    HTML    140K 
115: R35         Nature of Operations Basis of Presentation and      HTML     52K  
                Summary of Significant Accounting Policies -                     
                Additional Information (Detail)                                  
116: R36         Long Term Accounts Receivable Net (Detail)          HTML     60K  
77: R37         Activity in Allowance for Contract Cancellations    HTML     53K 
                (Detail)                                                         
35: R38         Cemetery Property (Detail)                          HTML     48K 
112: R39         Major Classes of Property and Equipment (Detail)    HTML     57K  
43: R40         Property and Equipment - Additional Information     HTML     46K 
                (Detail)                                                         
71: R41         Merchandise Trusts - Additional Information         HTML     66K 
                (Detail)                                                         
123: R42         Cost and Market Value Associated with Assets Held   HTML     71K  
                in Merchandise Trusts (Detail)                                   
53: R43         Contractual Maturities of Debt Securities Held in   HTML     61K 
                Merchandise Trusts (Detail)                                      
107: R44         Aging of Unrealized Losses on Investments in Fixed  HTML     78K  
                Maturities and Equity Securities Held in                         
                Merchandise Trusts (Detail)                                      
88: R45         Reconciliation of Merchandise Trust Activities      HTML     63K 
                (Detail)                                                         
39: R46         Cost and Market Value Associated with Assets Held   HTML     69K 
                in Perpetual Care Trusts (Detail)                                
131: R47         Contractual Maturities of Debt Securities Held in   HTML     61K  
                Perpetual Care Trusts (Detail)                                   
32: R48         Aging of Unrealized Losses on Investments in Fixed  HTML     73K 
                Maturities and Equity Securities Held in Perpetual               
                Care Trusts (Detail)                                             
44: R49         Reconciliation of Perpetual Care Trust Activities   HTML     63K 
                (Detail)                                                         
87: R50         Perpetual Care Trusts - Additional Information      HTML     53K 
                (Detail)                                                         
99: R51         Goodwill by Reportable Segment (Detail)             HTML     51K 
129: R52         Major Classes of Intangible Assets (Detail)         HTML     55K  
18: R53         Outstanding Debt (Detail)                           HTML     59K 
110: R54         Outstanding Debt (Parenthetical) (Detail)           HTML     52K  
81: R55         Long Term Debt - Additional Information (Detail)    HTML    127K 
26: R56         Measurement of Maximum Consolidated Leverage Ratio  HTML     47K 
                (Detail)                                                         
34: R57         Income Taxes - Additional Information (Detail)      HTML     50K 
94: R58         Deferred Cemetery Revenues Net (Detail)             HTML     55K 
140: R59         Commitments and Contingencies - Additional          HTML     49K  
                Information (Detail)                                             
158: R60         Operating Leases Future Payments (Detail)           HTML     62K  
157: R61         Compensation Expense Recognized Related to Unit     HTML     48K  
                Appreciation Rights and Restricted Phantom Unit                  
                Awards (Detail)                                                  
119: R62         Partners Capital - Additional Information (Detail)  HTML     62K  
52: R63         Acquisitions - Additional Information (Detail)      HTML    127K 
47: R64         Preliminary Assessment of Fair Value of Net Assets  HTML     87K 
                Acquired of First Quarter Twenty Thirteen                        
                Acquisition (Detail)                                             
111: R65         Final Assessment of Fair Value of Net Assets        HTML     70K  
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Recognition of Goodwill of First                  
                Quarter Twenty Twelve Acquisition (Detail)                       
138: R66         Final Assessment of Fair Value of Net Assets        HTML     76K  
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Gain on Bargain Purchase of                       
                Bronswood Cemetery (Detail)                                      
24: R67         Final Assessment of Fair Value of Net Assets        HTML     84K 
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Gain on Bargain Purchase of Lodi                  
                Funeral Home Second (Detail)                                     
148: R68         Consolidated Pro Forma Information (Detail)         HTML     50K  
54: R69         Segment Information - Additional Information        HTML     47K 
                (Detail)                                                         
78: R70         Segment Information (Detail)                        HTML    140K 
74: R71         Assets and Liabilities Measured at Fair Value       HTML    114K 
                (Detail)                                                         
50: R72         Subsequent Events - Additional Information          HTML     45K 
                (Detail)                                                         
85: XML         IDEA XML File -- Filing Summary                      XML    171K 
156: XML.R1      Document and Entity Information                      XML    151K  
68: XML.R2      Condensed Consolidated Balance Sheet                 XML    370K 
104: XML.R3      Condensed Consolidated Statement of Operations       XML    748K  
84: XML.R4      Condensed Consolidated Statement of Operations       XML     79K 
                (Parenthetical)                                                  
80: XML.R5      Condensed Consolidated Statement of Partners'        XML    228K 
                Capital                                                          
15: XML.R6      Condensed Consolidated Statement of Cash Flows       XML    473K 
97: XML.R7      Nature of Operations, Basis of Presentation And      XML     61K 
                Summary of Significant Accounting Policies                       
13: XML.R8      Long-Term Accounts Receivable, Net of Allowance      XML     74K 
51: XML.R9      Cemetery Property                                    XML     63K 
76: XML.R10     Property and Equipment                               XML     65K 
64: XML.R11     Merchandise Trusts                                   XML    237K 
56: XML.R12     Perpetual Care Trusts                                XML    220K 
132: XML.R13     Goodwill and Intangible Assets                       XML     94K  
67: XML.R14     Long-Term Debt                                       XML     82K 
150: XML.R15     Income Taxes                                         XML     60K  
101: XML.R16     Deferred Cemetery Revenues, Net                      XML     66K  
98: XML.R17     Commitments and Contingencies                        XML     62K 
103: XML.R18     Partners' Capital                                    XML     68K  
42: XML.R19     Acquisitions                                         XML    129K 
92: XML.R20     Segment Information                                  XML    356K 
120: XML.R21     Fair Value Measurements                              XML    186K  
125: XML.R22     Subsequent Events                                    XML     55K  
134: XML.R23     Nature of Operations, Basis of Presentation And      XML     82K  
                Summary of Significant Accounting Policies                       
                (Policies)                                                       
75: XML.R24     Long-Term Accounts Receivable, Net of Allowance      XML     79K 
                (Tables)                                                         
31: XML.R25     Property and Equipment (Tables)                      XML     91K 
143: XML.R26     Merchandise Trusts (Tables)                          XML    460K  
102: XML.R27     Goodwill and Intangible Assets (Tables)              XML     96K  
144: XML.R28     Long-Term Debt (Tables)                              XML     79K  
23: XML.R29     Deferred Cemetery Revenues, Net (Tables)             XML     65K 
117: XML.R30     Commitments and Contingencies (Tables)               XML     60K  
114: XML.R31     Partners' Capital (Tables)                           XML     66K  
30: XML.R32     Acquisitions (Tables)                                XML    190K 
147: XML.R33     Segment Information (Tables)                         XML    349K  
28: XML.R34     Fair Value Measurements (Tables)                     XML    179K 
152: XML.R35     Nature of Operations Basis of Presentation and       XML    259K  
                Summary of Significant Accounting Policies -                     
                Additional Information (Detail)                                  
137: XML.R36     Long Term Accounts Receivable Net (Detail)           XML    116K  
130: XML.R37     Activity in Allowance for Contract Cancellations     XML    134K  
                (Detail)                                                         
133: XML.R38     Cemetery Property (Detail)                           XML    209K  
83: XML.R39     Major Classes of Property and Equipment (Detail)     XML    107K 
61: XML.R40     Property and Equipment - Additional Information      XML     90K 
                (Detail)                                                         
154: XML.R41     Merchandise Trusts - Additional Information          XML    318K  
                (Detail)                                                         
113: XML.R42     Cost and Market Value Associated with Assets Held    XML    718K  
                in Merchandise Trusts (Detail)                                   
142: XML.R43     Contractual Maturities of Debt Securities Held in    XML    251K  
                Merchandise Trusts (Detail)                                      
29: XML.R44     Aging of Unrealized Losses on Investments in Fixed   XML    667K 
                Maturities and Equity Securities Held in                         
                Merchandise Trusts (Detail)                                      
100: XML.R45     Reconciliation of Merchandise Trust Activities       XML    179K  
                (Detail)                                                         
57: XML.R46     Cost and Market Value Associated with Assets Held    XML    638K 
                in Perpetual Care Trusts (Detail)                                
96: XML.R47     Contractual Maturities of Debt Securities Held in    XML    266K 
                Perpetual Care Trusts (Detail)                                   
86: XML.R48     Aging of Unrealized Losses on Investments in Fixed   XML    517K 
                Maturities and Equity Securities Held in Perpetual               
                Care Trusts (Detail)                                             
46: XML.R49     Reconciliation of Perpetual Care Trust Activities    XML    179K 
                (Detail)                                                         
108: XML.R50     Perpetual Care Trusts - Additional Information       XML    160K  
                (Detail)                                                         
48: XML.R51     Goodwill by Reportable Segment (Detail)              XML    214K 
62: XML.R52     Major Classes of Intangible Assets (Detail)          XML    247K 
16: XML.R53     Outstanding Debt (Detail)                            XML    315K 
128: XML.R54     Outstanding Debt (Parenthetical) (Detail)            XML    199K  
139: XML.R55     Long Term Debt - Additional Information (Detail)     XML   1.47M  
38: XML.R56     Measurement of Maximum Consolidated Leverage Ratio   XML    143K 
                (Detail)                                                         
41: XML.R57     Income Taxes - Additional Information (Detail)       XML    124K 
19: XML.R58     Deferred Cemetery Revenues Net (Detail)              XML    206K 
141: XML.R59     Commitments and Contingencies - Additional           XML    180K  
                Information (Detail)                                             
79: XML.R60     Operating Leases Future Payments (Detail)            XML    103K 
69: XML.R61     Compensation Expense Recognized Related to Unit      XML    192K 
                Appreciation Rights and Restricted Phantom Unit                  
                Awards (Detail)                                                  
65: XML.R62     Partners Capital - Additional Information (Detail)   XML    238K 
136: XML.R63     Acquisitions - Additional Information (Detail)       XML   1.55M  
109: XML.R64     Preliminary Assessment of Fair Value of Net Assets   XML    600K  
                Acquired of First Quarter Twenty Thirteen                        
                Acquisition (Detail)                                             
33: XML.R65     Final Assessment of Fair Value of Net Assets         XML    314K 
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Recognition of Goodwill of First                  
                Quarter Twenty Twelve Acquisition (Detail)                       
49: XML.R66     Final Assessment of Fair Value of Net Assets         XML    453K 
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Gain on Bargain Purchase of                       
                Bronswood Cemetery (Detail)                                      
59: XML.R67     Final Assessment of Fair Value of Net Assets         XML    551K 
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Gain on Bargain Purchase of Lodi                  
                Funeral Home Second (Detail)                                     
25: XML.R68     Consolidated Pro Forma Information (Detail)          XML    125K 
55: XML.R69     Segment Information - Additional Information         XML    101K 
                (Detail)                                                         
91: XML.R70     Segment Information (Detail)                         XML   2.68M 
12: XML.R71     Assets and Liabilities Measured at Fair Value        XML   2.78M 
                (Detail)                                                         
122: XML.R72     Subsequent Events - Additional Information           XML     79K  
                (Detail)                                                         
82: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   2.15M 
 6: EX-101.INS  XBRL Instance -- ston-20130630                       XML   3.58M 
 8: EX-101.CAL  XBRL Calculations -- ston-20130630_cal               XML    225K 
 9: EX-101.DEF  XBRL Definitions -- ston-20130630_def                XML   1.29M 
10: EX-101.LAB  XBRL Labels -- ston-20130630_lab                     XML   1.36M 
11: EX-101.PRE  XBRL Presentations -- ston-20130630_pre              XML   1.44M 
 7: EX-101.SCH  XBRL Schema -- ston-20130630                         XSD    240K 
14: ZIP         XBRL Zipped Folder -- 0001193125-13-323518-xbrl      Zip    219K

‘EX-101.PRE’   —   XBRL Presentations — ston-20130630_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<!-- Copyright (c) 2005-2013 R.R. Donnelley & Sons Company All Rights Reserved. -->
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