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In this video:

Cemeteries are just like any other business; they need to make money in order to stay open. However, unlike other businesses, cemeteries, particularly ones in heavily populated areas, can only operate for so long before they run out of their main product- usable space to put bodies in. The people who buy a burial plot generally purchase the land once and then never move out. So how do cemeteries keep from themselves going under and what happens when they run out of money?

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Sources:

http://www.abc.net.au/local/stories/2...
http://www.huffingtonpost.co.uk/2013/...
http://www.bbc.com/news/magazine-1464...
http://www.nbcwashington.com/news/loc...
http://newsok.com/oklahoma-city-cemet...
http://www.atlasobscura.com/articles/...
http://www.nbcwashington.com/news/loc...
http://www.news9.com/story/11010730/f...
http://articles.latimes.com/1995-11-0...
http://willoughbyohio.com/service-dep...
http://www.united-church.ca/files/han...
http://cityroom.blogs.nytimes.com/200...
http://apr.org/post/uncovering-dark-s...
http://consumer.iccfa.com/faq/2
http://www.irs.gov/irm/part7/irm_07-0...
http://www.straightdope.com/columns/r...
http://www.wsj.com/articles/SB8782602...