Preneed Cemetery Receivables (Tables)

12 Months Ended

Dec. 31, 2015

For the years ending December 31, 2014 and 2015, the changes to the allowance for contract cancellations were as follows (in thousands):



	As of December 31,
	2014			2015
Beginning balance	$	1,347		$	2,140
Write-offs and cancellations	(1,172		)	(1,462		)
Provision	1,965			1,087
Ending balance	$	2,140		$	1,765

The aging of past due financing receivables as of December 31, 2015 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	$	758	$	446	$	225	$	1,061	$	2,490	$	22,742	$	25,232
Deferred revenue	273		207		103		335		918		10,380		11,298
Total contracts	$	1,031	$	653	$	328	$	1,396	$	3,408	$	33,122	$	36,530

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