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Preneed Cemetery Receivables | 12 Months Ended
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Dec. 31, 2014
Preneed Cemetery Receivables [Abstract] |
PRENEED CEMETERY RECEIVABLES | PRENEED CEMETERY RECEIVABLES Preneed sales of cemetery interment rights and related products and services are usually financed through interest-bearing installment sales contracts, generally with terms of up to five years with such interest income reflected as Preneed cemetery finance charges. In substantially all cases, we receive an initial down payment at the time the contract is signed. At December 31, 2013, the balance of preneed receivables for cemetery interment rights and for merchandise and services was $21.3 million and $8.3 million, respectively, of which $9.9 million is presented in Accounts receivable and $19.7 million is presented in Preneed receivables. At December 31, 2014, the balance of preneed receivables for cemetery interment rights and for merchandise and services was $24.5 million and $9.4 million, respectively, of which $10.6 million is presented in Accounts receivable and $23.3 million is presented in Preneed receivables. The unearned finance charges associated with these receivables was $3.8 million and $4.6 million at December 31, 2013 and 2014, respectively. We determine an allowance for customer cancellations and refunds on contracts in which revenue has been recognized on sales of cemetery interment rights. We have a collections policy where past due notifications are sent to the customer beginning at 15 days past due and periodically thereafter until the contract is cancelled or payment is received. We reserve 100% of the receivables on contracts in which the revenue has been recognized and payments are 90 days past due or more, which was approximately 7.0% of the total receivables on recognized sales at December 31, 2014. An allowance is recorded at the date that the contract is executed and periodically adjusted thereafter based upon actual collection experience at the business level. For the years ending December 31, 2013 and 2014, the changes to the allowance for contract cancellations were as follows (in thousands):
| As of December 31,
| 2013 |  | 2014
Beginning balance | $ | 1,903 |  |  | $ | 1,347 |
Write-offs and cancellations | (1,727 | ) |  | (1,172 | )
Provision | 1,228 |  |  | 1,965 |
Assets held-for-sale reclassification | (57 | ) |  | — |
Ending balance | $ | 1,347 |  |  | $ | 2,140 |
The aging of past due financing receivables as of December 31, 2014 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 | $ | 756 |  |  | $ | 407 |  |  | $ | 250 |  |  | $ | 1,439 |  |  | $ | 2,852 |  |  | $ | 21,394 |  |  | $ | 24,246 |
Deferred revenue | 296 |  |  | 204 |  |  | 116 |  |  | 720 |  |  | 1,336 |  |  | 8,333 |  |  | 9,669 |
Total contracts | $ | 1,052 |  |  | $ | 611 |  |  | $ | 366 |  |  | $ | 2,159 |  |  | $ | 4,188 |  |  | $ | 29,727 |  |  | $ | 33,915 |
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 |

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- Definition This note represents disclosures relating to preneed cemetary receivables. + References No definition available. + Details
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