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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 8/28/19 Stonemor Partners LP 10-K/A 12/31/18 122:26M ActiveDisclosure/FA |
Document/Exhibit Description Pages Size
1: 10-K/A Amendment to Annual Report HTML 1.18M
2: EX-23.1 Consent of Experts or Counsel HTML 36K
3: EX-23.2 Consent of Experts or Counsel HTML 36K
4: EX-31.1 Certification -- §302 - SOA'02 HTML 38K
5: EX-31.2 Certification -- §302 - SOA'02 HTML 38K
6: EX-32.1 Certification -- §906 - SOA'02 HTML 38K
7: EX-32.2 Certification -- §906 - SOA'02 HTML 38K
14: R1 Document and Entity Information HTML 99K
15: R2 Consolidated Balance Sheets HTML 127K
16: R3 Consolidated Statements of Operations HTML 106K
17: R4 Consolidated Statements of Partners Capital HTML 67K
18: R5 Consolidated Statements of Cash Flows HTML 129K
19: R6 General HTML 587K
20: R7 Acquisitions HTML 38K
21: R8 Impairment & Other Losses HTML 43K
22: R9 Accounts Receivable, Net of Allowance HTML 86K
23: R10 Cemetery Property HTML 52K
24: R11 Property and Equipment HTML 63K
25: R12 Merchandise Trusts HTML 573K
26: R13 Perpetual Care Trusts HTML 510K
27: R14 Goodwill and Intangible Assets HTML 142K
28: R15 Long-Term Debt HTML 109K
29: R16 Income Taxes HTML 205K
30: R17 Deferred Revenues and Costs HTML 91K
31: R18 Long-Term Incentive and Retirement Plans HTML 142K
32: R19 Commitments and Contingencies HTML 91K
33: R20 Fair Value of Financial Instruments HTML 47K
34: R21 Supplemental Condensed Consolidating Financial HTML 965K
Information
35: R22 Issuances of Limited Partner Units HTML 39K
36: R23 Segment Information HTML 179K
37: R24 Subsequent Events HTML 83K
38: R25 Quarterly Results of Operations (Unaudited) HTML 131K
39: R26 Supplemental Consolidated Cash Flow Information HTML 87K
40: R27 General (Policies) HTML 653K
41: R28 General (Tables) HTML 456K
42: R29 Accounts Receivable, Net of Allowance (Tables) HTML 87K
43: R30 Cemetery Property (Tables) HTML 51K
44: R31 Property and Equipment (Tables) HTML 62K
45: R32 Merchandise Trusts (Tables) HTML 571K
46: R33 Perpetual Care Trusts (Tables) HTML 514K
47: R34 Goodwill and Intangible Assets (Tables) HTML 143K
48: R35 Long-Term Debt (Tables) HTML 91K
49: R36 Income Taxes (Tables) HTML 202K
50: R37 Deferred Revenues and Costs (Tables) HTML 91K
51: R38 Long-Term Incentive and Retirement Plans (Tables) HTML 138K
52: R39 Commitments and Contingencies (Tables) HTML 77K
53: R40 Supplemental Condensed Consolidating Financial HTML 964K
Information (Tables)
54: R41 Segment Information (Tables) HTML 179K
55: R42 Quarterly Results of Operations (Unaudited) HTML 130K
(Tables)
56: R43 Supplemental Consolidated Cash Flow Information HTML 86K
(Tables)
57: R44 GENERAL - Additional Information (Detail) HTML 226K
58: R45 GENERAL - Reclassification and Adjustment of HTML 71K
Revenues for Cemetery Operations to Corresponding
Presentation in Consolidated Statement of
Operations (Detail)
59: R46 GENERAL - Assets Held for Sale (Detail) HTML 49K
60: R47 GENERAL - Estimated Useful Lives of Properties and HTML 48K
Equipment (Detail)
61: R48 GENERAL - Reconciliation of Net Income (Loss) HTML 51K
(Detail)
62: R49 GENERAL - Reconciliation of Partnership's Weighted HTML 41K
Average Number of Common Limited Partner Units
(Detail)
63: R50 GENERAL - Reconciliation of Partnership's Weighted HTML 37K
Average Number of Common Limited Partner Units
(Parenthetical) (Detail)
64: R51 GENERAL - Cumulative Effect of Adopting New HTML 156K
Revenue Standard Impacted Consolidated Balance
Sheet (Detail)
65: R52 GENERAL - Cumulative Effect of Adopting New HTML 161K
Revenue Standard Impacted Condensed Consolidated
Statements of Operations (Detail)
66: R53 ACQUISITIONS - Additional Information (Detail) HTML 44K
67: R54 IMPAIRMENT & OTHER LOSSES - Additional Information HTML 61K
(Detail)
68: R55 ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Schedule HTML 53K
of Accounts Receivable, Net of Allowance (Detail)
69: R56 ACCOUNTS RECEIVABLE, NET OF ALLOWANCE - Activity HTML 48K
in Allowance for Contract Cancellations (Detail)
70: R57 Cemetery Property (Detail) HTML 40K
71: R58 Cemetery Property Additional Information (Detail) HTML 36K
72: R59 Property and Equipment (Detail) HTML 51K
73: R60 Property and Equipment - Additional Information HTML 37K
(Detail)
74: R61 MERCHANDISE TRUSTS - Additional Information HTML 64K
(Detail)
75: R62 MERCHANDISE TRUSTS - Reconciliation of Merchandise HTML 58K
Trust Activities (Detail)
76: R63 MERCHANDISE TRUSTS - Cost and Market Value HTML 86K
Associated with Assets Held in Merchandise Trusts
(Detail)
77: R64 MERCHANDISE TRUSTS - Cost and Market Value HTML 52K
Associated with Assets Held in Merchandise Trusts
(Parenthetical) (Detail)
78: R65 MERCHANDISE TRUSTS - Contractual Maturities of HTML 58K
Debt Securities Held in Merchandise Trusts
(Detail)
79: R66 MERCHANDISE TRUSTS - Aging of Unrealized Losses on HTML 80K
Investments in Fixed Maturities and Equity
Securities Held in Merchandise Trusts (Detail)
80: R67 PERPETUAL CARE TRUSTS - Reconciliation of HTML 59K
Perpetual Care Trust Activities (Detail)
81: R68 PERPETUAL CARE TRUSTS - Additional Information HTML 51K
(Detail)
82: R69 PERPETUAL CARE TRUSTS - Cost and Market Value HTML 77K
Associated with Assets Held in Perpetual Care
Trusts (Detail)
83: R70 PERPETUAL CARE TRUSTS - Cost and Market Value HTML 52K
Associated with Assets Held in Perpetual Care
Trusts (Parenthetical) (Detail)
84: R71 PERPETUAL CARE TRUSTS - Contractual Maturities of HTML 59K
Debt Securities Held in Perpetual Care Trusts
(Detail)
85: R72 PERPETUAL CARE TRUSTS - Aging of Unrealized Losses HTML 77K
on Investments in Fixed Maturities and Equity
Securities Held in Perpetual Care Trusts (Detail)
86: R73 GOODWILL AND INTANGIBLE ASSETS - Additional HTML 41K
Information (Detail)
87: R74 GOODWILL AND INTANGIBLE ASSETS - Changes in HTML 45K
Carrying Amounts of Goodwill as well as Allocation
of Goodwill to Reporting Units (Detail)
88: R75 GOODWILL AND INTANGIBLE ASSETS - Components of HTML 54K
Intangible Assets (Detail)
89: R76 GOODWILL AND INTANGIBLE ASSETS - Estimated HTML 46K
Amortization Expense Related to Intangible Assets
with Finite Lives (Detail)
90: R77 LONG-TERM DEBT - Outstanding Debt (Detail) HTML 62K
91: R78 LONG-TERM DEBT - Additional Information (Detail) HTML 161K
92: R79 LONG-TERM DEBT - Redemption Prices Expressed as HTML 41K
Percentages of Principal Amount (Detail)
93: R80 INCOME TAXES - Additional Information (Detail) HTML 50K
94: R81 INCOME TAXES - Income Tax Benefit (Detail) HTML 61K
95: R82 INCOME TAXES - Summary of Reconciliation of HTML 61K
Federal Statutory Tax Rate to Partnership's
Effective Tax Rate (Detail)
96: R83 INCOME TAXES - Significant Components of Deferred HTML 69K
Tax Assets and Liabilities (Detail)
97: R84 INCOME TAXES - Deferred Tax Assets and Liabilities HTML 55K
(Detail)
98: R85 DEFERRED REVENUES AND COSTS - Schedule of Deferred HTML 45K
Revenue and Other Costs (Detail)
99: R86 DEFERRED REVENUES AND COSTS - Schedule of Deferred HTML 42K
Selling and Obtaining Costs (Detail)
100: R87 DEFERRED REVENUES AND COSTS - Additional HTML 38K
Information (Detail)
101: R88 DEFERRED REVENUES AND COSTS - Schedule of Deferred HTML 41K
Revenue, Net (Detail)
102: R89 DEFERRED REVENUES AND COSTS - Revenue, Remaining HTML 40K
Performance Obligation (Detail)
103: R90 LONG-TERM INCENTIVE AND RETIREMENT PLANS - HTML 84K
Additional Information (Detail)
104: R91 LONG-TERM INCENTIVE AND RETIREMENT PLANS - HTML 66K
Long-Term Incentive Plan and Unit Appreciation
Right Activity (Detail)
105: R92 LONG-TERM INCENTIVE AND RETIREMENT PLANS - HTML 49K
Long-Term Incentive Plan and Unit Appreciation
Right Activity (Paranthetical) (Detail)
106: R93 COMMITMENTS AND CONTINGENCIES - Additional HTML 58K
Information (Detail)
107: R94 COMMITMENTS AND CONTINGENCIES - Operating Lease HTML 75K
Future Payments (Detail)
108: R95 COMMITMENTS AND CONTINGENCIES - Fixed Rent for HTML 46K
Cemeteries (Detail)
109: R96 Fair Value of Financial Instruments (Detail) HTML 75K
110: R97 SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL HTML 38K
INFORMATION - Additional Information (Detail)
111: R98 SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL HTML 135K
INFORMATION - Condensed Consolidating Balance
Sheets (Detail)
112: R99 SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL HTML 96K
INFORMATION - Condensed Consolidating Statements
of Operations (Detail)
113: R100 SUPPLEMENTAL CONDENSED CONSOLIDATING FINANCIAL HTML 87K
INFORMATION - Condensed Consolidating Statement of
Cash Flows (Detail)
114: R101 Issuances of Limited Partner Units (Detail) HTML 51K
115: R102 SEGMENT INFORMATION - Additional Information HTML 35K
(Detail)
116: R103 Segment Information (Detail) HTML 104K
117: R104 SUBSEQUENT EVENTS - Additional Information HTML 218K
(Detail)
118: R105 Quarterly Results of Operations (Unaudited) HTML 63K
(Detail)
119: R106 SUPPLEMENTAL CONSOLIDATED CASH FLOW INFORMATION - HTML 60K
Schedule of Cash Flow, Supplemental Disclosures
(Detail)
121: XML IDEA XML File -- Filing Summary XML 233K
120: EXCEL IDEA Workbook of Financial Reports XLSX 169K
8: EX-101.INS XBRL Instance -- ston-20181231 XML 9.74M
10: EX-101.CAL XBRL Calculations -- ston-20181231_cal XML 311K
11: EX-101.DEF XBRL Definitions -- ston-20181231_def XML 1.31M
12: EX-101.LAB XBRL Labels -- ston-20181231_lab XML 1.88M
13: EX-101.PRE XBRL Presentations -- ston-20181231_pre XML 1.89M
9: EX-101.SCH XBRL Schema -- ston-20181231 XSD 311K
122: ZIP XBRL Zipped Folder -- 0001564590-19-033358-xbrl Zip 411K
Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We have issued our reports dated April 2, 2019 (except for Note 1, as to which the date is August 28, 2019) with respect to the consolidated financial statements and internal control over financial reporting of StoneMor Partners, L.P. included in Amendment No. 1 to the Annual Report on Form 10-K/A for the year ended December 31, 2018, which are incorporated by reference in this Registration Statement. We consent to the incorporation by reference of the aforementioned report in the Registration Statements of StoneMor Partners L.P. on Forms S-3 (File No. 333-192670, File No. 333-196913 and File No. 333-210264), Form S-4 (File No. 333-210265) and on Forms S-8 (File No. 333-143863, File No. 333-176789 and File No. 333- 203018).
Philadelphia, Pennsylvania
| This ‘10-K/A’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 8/28/19 | S-1 | ||
| 4/2/19 | 8-K | |||
| For Period end: | 12/31/18 | 10-K, NT 10-K | ||
| List all Filings | ||||