Notes to Consolidated Financial Statements (dollars in thousands, except per share amounts.) (6) Prearranged Funeral Services The following summary reflects prearranged funeral services sold, but not yet delivered, which are funded with trusts, escrow accounts and insurance and related prearranged funeral trust fund and escrow account balances. The trust- and insurance-funded balances are not reflected in the accompanying consolidated financial statements as of October 31, 2000. Amounts which represent the Company’s voluntary deposits into escrow accounts in those jurisdictions where trust or escrow arrangements are neither statutorily nor contractually required aggregated $4,203 as of October 31, 2000, and are classified as long-term investments. The following footnote is not applicable after the implementation of SAB No. 101. Consequently, this disclosure relates only to fiscal year 2000. See Note 5 for a discussion of prearranged funeral services after the implementation of SAB No. 101. Amounts deposited in the trust funds and escrow accounts and funded through insurance are available to the Company when the services are performed. Funds held in trust or escrow are invested, and earnings (including net realized capital gains or losses) realized on irrevocable trust funds and escrow accounts are deferred until the underlying funeral service is delivered, in accordance with the Company’s change in accounting method effective November 1, 1998. The following balances include investments held by foreign operations owned in fiscal year 2000.