FUNERAL SERVICE AND CREMATORIES (SIC 7261)

Establishments primarily engaged in preparing the dead for
burial, conducting funerals, and cremating the dead.  Receipts
include sales of funeral merchandise, such as caskets and burial
clothing, and other services provided directly by the
establishments.  Also included in the receipts are reimbursements
for cash advances made to other establishments for funeral-
related merchandise sales and services, such as flowers. 
Cemeteries, and crematories operated in conjunction with
cemeteries, are classified in Real Estate, Industry 6553; 
crematories and burial services for pets are classified in
Agriculture, Industry 0752.