Preneed Cemetery Receivables (Tables)

12 Months Ended

Dec. 31, 2016

For the years ending December 31, 2015 and 2016, the changes to the allowance for contract cancellations were as follows (in thousands):



	As of December 31,
	2015			2016
Beginning balance	$	2,140		$	1,765
Write-offs and cancellations	(1,462		)	(1,332		)
Provision	1,087			1,428
Ending balance	$	1,765		$	1,861

The aging of past due financing receivables as of December 31, 2016 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	$	674	$	356	$	233	$	1,086	$	2,349	$	26,003	$	28,352
Deferred revenue	310		112		86		316		824		9,810		10,634
Total contracts	$	984	$	468	$	319	$	1,402	$	3,173	$	35,813	$	38,986

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