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Preneed Cemetery Receivables (Tables)

12 Months Ended

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

PRENEED CEMETERY RECEIVABLES

+ References

No definition available.

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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

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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

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- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ 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

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