Spot on DD. Cemetery accounting is beyond silly and counter intuitive. It is outright misleading. The deferred revenue model works relatively well for services that have defined start and end dates and steady performance risk throughout the period. It is a disaster for an irregular trigger (i e vault delivery, open and closing of grave sites)model inherent in the cemetery business. It is subject to both manipulation and built in confusion even when there is no manipulation. There is absolutely no way for an investor to evaluate results from GAAP based measurements without extensive reconciliations to meaningful data. The dearth of publicly traded cemetery companies will probably keep the issue low priority at the SEC. I am guessing the FASB and IFRS have higher priorities. Ston tries, I think their press releases do a decent job. I think they historically butcher their investor calls. They would do well to issue an extensive 8 K wherein they attempt to tell their story in detail.