Preneed Cemetery Receivables (Tables)

12 Months Ended

Dec. 31, 2014

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