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Revenue From Contracts With Customers (Tables) | 3 Months Ended
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Mar. 31, 2018
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | Revenues, disaggregated by major source for each of our reportable segments was as follows (in thousands):
Three months ended March 31, 2018 |  |  |  |  |  |
|  | Funeral |  | Cemetery |  | Total
Services |  | $ | 36,300 |  |  | $ | 3,121 |  |  | $ | 39,421 |
Merchandise |  | 19,982 |  |  | 1,957 |  |  | 21,939 |
Cemetery interment rights |  | — |  |  | 7,509 |  |  | 7,509 |
Revenue from contracts with customers |  | $ | 56,282 |  |  | $ | 12,587 |  |  | $ | 68,869 |
Preneed funeral commission income |  | $ | 260 |  |  | $ | — |  |  | $ | 260 |
Preneed trust earnings |  | 1,914 |  |  | 1,549 |  |  | 3,463 |
Preneed trust management fees |  | 138 |  |  | 210 |  |  | 348 |
Preneed cemetery finance charges |  | — |  |  | 447 |  |  | 447 |
Financial revenues |  | $ | 2,312 |  |  | $ | 2,206 |  |  | $ | 4,518 |
Total Revenues |  | $ | 58,594 |  |  | $ | 14,793 |  |  | $ | 73,387 |
Three months ended March 31, 2017 |  |  |  |  |  |
|  | Funeral |  | Cemetery |  | Total
Services |  | $ | 32,799 |  |  | $ | 3,000 |  |  | $ | 35,799 |
Merchandise |  | 19,163 |  |  | 1,843 |  |  | 21,006 |
Cemetery interment rights |  | — |  |  | 6,905 |  |  | 6,905 |
Revenue from contracts with customers |  | $ | 51,962 |  |  | $ | 11,748 |  |  | $ | 63,710 |
Preneed funeral commission income |  | $ | 303 |  |  | $ | — |  |  | $ | 303 |
Preneed trust earnings |  | 1,809 |  |  | 1,514 |  |  | 3,323 |
Preneed trust management fees |  | 137 |  |  | 202 |  |  | 339 |
Preneed cemetery finance charges |  | — |  |  | 482 |  |  | 482 |
Financial revenues |  | $ | 2,249 |  |  | $ | 2,198 |  |  | $ | 4,447 |
Total Revenues |  | $ | 54,211 |  |  | $ | 13,946 |  |  | $ | 68,157 |
Contract with Customer, Asset and Liability | Deferred revenue is presented net of amounts due on undelivered preneed contracts shown below as of January 1, 2018 and March 31, 2018 (in thousands):
| January 1, 2018(1) |  | March 31, 2018
Contract liabilities: |  |  |
Deferred preneed cemetery revenue | $ | 54,690 |  |  | $ | 55,292 |
Less: Balances due on undelivered cemetery preneed contracts(2) | (4,594 | ) |  | (4,495 | )
Deferred preneed cemetery revenue, net | $ | 50,096 |  |  | $ | 50,797 |
Deferred preneed funeral revenue | $ | 34,585 |  |  | $ | 35,329 |
Less: Balances due on undelivered funeral preneed contracts(3) | (7,934 | ) |  | (8,078 | )
Deferred preneed funeral revenue, net | $ | 26,651 |  |  | $ | 27,251 |
(1) | January 1, 2018 balances have been adjusted to reflect the cumulative effect of changes for the adoption of ASC 606.
(2) | In accordance with Topic 606, $1.4 million of cemetery accounts receivables have been reclassified to reduce deferred preneed cemetery revenue at both January 1, 2018 and March 31, 2018 and $3.2 million and $3.1 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at January 1, 2018 and March 31, 2018, respectively.
(3) | In accordance with Topic 606, $7.9 million and $8.1 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at January 1, 2018 and March 31, 2018, respectively.

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- Definition Tabular disclosure of contract balances and changes in contract balances. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=82913847&loc=SL49130551-203045 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=82913847&loc=SL49130545-203045 + Details
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