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Stonemor Partners LP – ‘10-Q’ for 9/30/13 – ‘EX-101.PRE’

On:  Thursday, 11/7/13, at 1:56pm ET   ·   For:  9/30/13   ·   Accession #:  1193125-13-432439   ·   File #:  1-32270

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

11/07/13  Stonemor Partners LP              10-Q        9/30/13   88:11M                                    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    885K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     30K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     30K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     27K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     27K 
85: R1          Document and Entity Information                     HTML     47K 
58: R2          Condensed Consolidated Balance Sheet                HTML    127K 
53: R3          Condensed Consolidated Statement of Operations      HTML    116K 
15: R4          Condensed Consolidated Statement of Operations      HTML     28K 
                (Parenthetical)                                                  
56: R5          Condensed Consolidated Statement of Partners'       HTML     42K 
                Capital                                                          
37: R6          Condensed Consolidated Statement of Cash Flows      HTML    149K 
74: R7          Nature of Operations, Basis of Presentation And     HTML     36K 
                Summary of Significant Accounting Policies                       
38: R8          Long-Term Accounts Receivable, Net of Allowance     HTML     40K 
41: R9          Cemetery Property                                   HTML     31K 
16: R10         Property and Equipment                              HTML     34K 
39: R11         Merchandise Trusts                                  HTML    121K 
73: R12         Perpetual Care Trusts                               HTML    115K 
68: R13         Goodwill and Intangible Assets                      HTML     50K 
54: R14         Long-Term Debt                                      HTML     52K 
81: R15         Income Taxes                                        HTML     34K 
72: R16         Deferred Cemetery Revenues, Net                     HTML     35K 
12: R17         Commitments and Contingencies                       HTML     34K 
20: R18         Partners' Capital                                   HTML     37K 
80: R19         Acquisitions                                        HTML    126K 
84: R20         Segment Information                                 HTML    179K 
86: R21         Fair Value Measurements                             HTML    100K 
83: R22         Nature of Operations, Basis of Presentation And     HTML     45K 
                Summary of Significant Accounting Policies                       
                (Policies)                                                       
61: R23         Long-Term Accounts Receivable, Net of Allowance     HTML     39K 
                (Tables)                                                         
17: R24         Property and Equipment (Tables)                     HTML     38K 
36: R25         Merchandise Trusts (Tables)                         HTML    204K 
25: R26         Goodwill and Intangible Assets (Tables)             HTML     48K 
24: R27         Long-Term Debt (Tables)                             HTML     43K 
43: R28         Deferred Cemetery Revenues, Net (Tables)            HTML     34K 
60: R29         Commitments and Contingencies (Tables)              HTML     31K 
70: R30         Partners' Capital (Tables)                          HTML     34K 
30: R31         Acquisitions (Tables)                               HTML    102K 
44: R32         Segment Information (Tables)                        HTML    169K 
77: R33         Fair Value Measurements (Tables)                    HTML     93K 
27: R34         Nature of Operations Basis of Presentation and      HTML     35K 
                Summary of Significant Accounting Policies -                     
                Additional Information (Detail)                                  
66: R35         Long-Term Accounts Receivable Net (Detail)          HTML     43K 
67: R36         Activity in Allowance for Contract Cancellations    HTML     36K 
                (Detail)                                                         
46: R37         Cemetery Property (Detail)                          HTML     31K 
23: R38         Major Classes of Property and Equipment (Detail)    HTML     40K 
65: R39         Property and Equipment - Additional Information     HTML     29K 
                (Detail)                                                         
28: R40         Merchandise Trusts - Additional Information         HTML     49K 
                (Detail)                                                         
42: R41         Cost and Market Value Associated with Assets Held   HTML     60K 
                in Merchandise Trusts (Detail)                                   
71: R42         Contractual Maturities of Debt Securities Held in   HTML     46K 
                Merchandise Trusts (Detail)                                      
34: R43         Aging of Unrealized Losses on Investments in Fixed  HTML     69K 
                Maturities and Equity Securities Held in                         
                Merchandise Trusts (Detail)                                      
62: R44         Reconciliation of Merchandise Trust Activities      HTML     46K 
                (Detail)                                                         
52: R45         Cost and Market Value Associated with Assets Held   HTML     56K 
                in Perpetual Care Trusts (Detail)                                
26: R46         Contractual Maturities of Debt Securities Held in   HTML     46K 
                Perpetual Care Trusts (Detail)                                   
76: R47         Aging of Unrealized Losses on Investments in Fixed  HTML     69K 
                Maturities and Equity Securities Held in Perpetual               
                Care Trusts (Detail)                                             
21: R48         Reconciliation of Perpetual Care Trust Activities   HTML     46K 
                (Detail)                                                         
29: R49         Perpetual Care Trusts - Additional Information      HTML     39K 
                (Detail)                                                         
51: R50         Goodwill by Reportable Segment (Detail)             HTML     38K 
59: R51         Major Classes of Intangible Assets (Detail)         HTML     38K 
75: R52         Outstanding Debt (Detail)                           HTML     45K 
13: R53         Outstanding Debt (Parenthetical) (Detail)           HTML     35K 
63: R54         Long Term Debt - Additional Information (Detail)    HTML    110K 
48: R55         Measurement of Maximum Consolidated Leverage Ratio  HTML     30K 
                (Detail)                                                         
19: R56         Income Taxes - Additional Information (Detail)      HTML     33K 
22: R57         Deferred Cemetery Revenues Net (Detail)             HTML     38K 
57: R58         Commitments and Contingencies - Additional          HTML     32K 
                Information (Detail)                                             
79: R59         Operating Leases Future Payments (Detail)           HTML     45K 
88: R60         Compensation Expense Recognized Related to Unit     HTML     32K 
                Appreciation Rights and Restricted Phantom Unit                  
                Awards (Detail)                                                  
87: R61         Partners Capital - Additional Information (Detail)  HTML     46K 
69: R62         Acquisitions - Additional Information (Detail)      HTML    157K 
33: R63         Preliminary Assessment of Fair Value of Net Assets  HTML     70K 
                Acquired of First Quarter Twenty Thirteen                        
                Acquisition (Detail)                                             
31: R64         Preliminary Assessment of Fair Value of Net Assets  HTML     58K 
                Acquired and Resulting Gain on Bargain Purchase of               
                Third Quarter Twenty Thirteen (Detail)                           
64: R65         Final Assessment of Fair Value of Net Assets        HTML     53K 
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Recognition of Goodwill of First                  
                Quarter Twenty Twelve Acquisition (Detail)                       
78: R66         Final Assessment of Fair Value of Net Assets        HTML     60K 
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Gain on Bargain Purchase of                       
                Bronswood Cemetery (Detail)                                      
18: R67         Final Assessment of Fair Value of Net Assets        HTML     67K 
                Acquired Elimination of Debt and Other Assets and                
                Purchase Price Gain on Bargain Purchase of Lodi                  
                Funeral Home Second (Detail)                                     
82: R68         Final Assessment of Fair Value of Net Assets        HTML     72K 
                Acquired Purchase Price and Resulting Goodwill                   
                Third Quarter Twenty Twelve Acquisition (Detail)                 
35: R69         Consolidated Pro Forma Information (Detail)         HTML     33K 
47: R70         Fixed Rent for Cemeteries (Detail)                  HTML     40K 
45: R71         Segment Information - Additional Information        HTML     30K 
                (Detail)                                                         
32: R72         Segment Information (Detail)                        HTML    124K 
40: R73         Assets and Liabilities Measured at Fair Value       HTML     98K 
                (Detail)                                                         
50: XML         IDEA XML File -- Filing Summary                      XML    138K 
14: EXCEL       IDEA Workbook of Financial Reports                  XLSX    308K 
49: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS   1.84M 
 6: EX-101.INS  XBRL Instance -- ston-20130930                       XML   3.32M 
 8: EX-101.CAL  XBRL Calculations -- ston-20130930_cal               XML    208K 
 9: EX-101.DEF  XBRL Definitions -- ston-20130930_def                XML   1.41M 
10: EX-101.LAB  XBRL Labels -- ston-20130930_lab                     XML   1.42M 
11: EX-101.PRE  XBRL Presentations -- ston-20130930_pre              XML   1.57M 
 7: EX-101.SCH  XBRL Schema -- ston-20130930                         XSD    244K 
55: ZIP         XBRL Zipped Folder -- 0001193125-13-432439-xbrl      Zip    225K

‘EX-101.PRE’   —   XBRL Presentations — ston-20130930_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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