Preneed Cemetery Receivables (Tables)

12 Months Ended

Dec. 31, 2013

For the years ending December 31, 2012 and 2013, the changes to the allowance for contract cancellations were as follows (in thousands):



	As of December 31,
	2012			2013
Beginning balance	$	1,352		$	1,903
Write-offs and cancellations	(826		)	(1,727		)
Recoveries	—			—
Provision	1,377			1,228
Assets divested or held for sale reclassification	—			$	(57	)
Ending balance	$	1,903		$	1,347

The aging of past due financing receivables as of December 31, 2013 was as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financing Receivables
Recognized revenue	$	895	$	372	$	266	$	683	$	2,216	$	18,628	$	20,844
Deferred revenue	355		191		85		271		902		7,890		8,792
Total contracts	$	1,250	$	563	$	351	$	954	$	3,118	$	26,518	$	29,636

The aging of past due financing receivables as of December 31, 2012 was as follows (in thousands):



	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total Financing Receivables
Recognized revenue	$	560	$	949	$	109	$	660	$	2,278	$	18,689	$	20,967
Deferred revenue	251		406		54		245		956		7,968		8,924
Total contracts	$	811	$	1,355	$	163	$	905	$	3,234	$	26,657	$	29,891