This industry comprises establishments primarily engaged in operating sites or structures reserved for the interment of human or animal remains and/or cremating the dead. Illustrative Examples: Cemetery associations (i.e., operators of cemeteries) Memorial gardens (i.e., burial places) Crematories (except combined with funeral homes) Pet cemeteries Mausoleums Cross-References. Crematories combined with funeral homes are classified in Industry 812210, Funeral Homes and Funeral Services.