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Preneed Cemetery Receivables (Tables) | 12 Months Ended
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Dec. 31, 2017
Preneed Cemetery Receivables [Abstract] |
Schedule of Financing Receivables | Total financed preneed cemetery receivables were comprised of the following at December 31, 2016 and December 31, 2017 (in thousands):
| December 31, 2016 |  | December 31, 2017
Cemetery interment rights | $ | 28,687 |  |  | $ | 29,625 |
Cemetery merchandise and services | 10,299 |  |  | 10,849 |
Preneed cemetery receivables | $ | 38,986 |  |  | $ | 40,474 |
These amounts are presented on our Consolidated Balance Sheets at December 31, 2016 and December 31, 2017 as follows (in thousands):
| December 31, 2016 |  | December 31, 2017
Accounts receivable, excluding unearned finance charges and allowance for contract cancellations of $2,622 and $2,779, respectively | $ | 11,380 |  |  | $ | 11,843 |
Preneed receivables, excluding unearned finance charges and allowance for contract cancellations of $4,983 and $4,922, respectively | 27,606 |  |  | 28,631 |
Preneed cemetery receivables | $ | 38,986 |  |  | $ | 40,474 |
Preneed Cemetery Receivables | For the years ending December 31, 2016 and 2017, the change in the allowance for contract cancellations was as follows (in thousands):
| As of December 31,
| 2016 |  | 2017
Beginning balance | $ | 1,765 |  |  | $ | 1,861 |
Write-offs and cancellations | (1,332 | ) |  | (1,298 | )
Provision | 1,428 |  |  | 1,456 |
Ending balance | $ | 1,861 |  |  | $ | 2,019 |
Aging of Past Due Financing Receivables | The aging of past due financing receivables as of December 31, 2017 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 | $ | 1,140 |  |  | $ | 530 |  |  | $ | 155 |  |  | $ | 1,301 |  |  | $ | 3,126 |  |  | $ | 26,449 |  |  | $ | 29,575 |
Deferred revenue | 380 |  |  | 171 |  |  | 63 |  |  | 392 |  |  | 1,006 |  |  | 9,893 |  |  | 10,899 |
Total contracts | $ | 1,520 |  |  | $ | 701 |  |  | $ | 218 |  |  | $ | 1,693 |  |  | $ | 4,132 |  |  | $ | 36,342 |  |  | $ | 40,474 |
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 |

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- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524 + Details
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- Definition Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953401-111524 + Details
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