Explanation of Perpetual care - money paid to help provide maintenance to grave and cemeteries, such as lawn mowing and fertilizing. Perpetual care is kept in its own account. Only the interest, and not the principal, of the perpetual care account may be expended for care of cemetery.

Perpetual care primarily pays to have the lawns mowed and the grass around the headstones trimmed. Lot owners are responsible for maintaining decorations, plantings and other items placed on grave sites. The caretakers may remove flowers if they are past their prime and impede grass mowing but this is not guaranteed.