O&C(s) - OPENING AND CLOSING:  The process of making an interment including, but not limited to, administrative, clerical, legal, labor, and mechanical services and equipment required to prepare a lot, crypt, or niche for the interment of human remains and the subsequent closing of the lot, crypt, or niche after the interment has been made. This fee could also include the tent set up and chairs for a graveside service.