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Revenue From Contracts With Customers (Tables) | 6 Months Ended
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Jun. 30, 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 June 30, 2018 |  |  |  |  |  |
|  | Funeral |  | Cemetery |  | Total
Services |  | $ | 29,023 |  |  | $ | 2,949 |  |  | $ | 31,972 |
Merchandise |  | 17,296 |  |  | 2,372 |  |  | 19,668 |
Cemetery interment rights |  | — |  |  | 7,863 |  |  | 7,863 |
Revenue from contracts with customers |  | $ | 46,319 |  |  | $ | 13,184 |  |  | $ | 59,503 |
Preneed funeral commission income |  | $ | 354 |  |  | $ | — |  |  | $ | 354 |
Preneed trust earnings |  | 1,728 |  |  | 1,433 |  |  | 3,161 |
Preneed trust management fees |  | 131 |  |  | 202 |  |  | 333 |
Preneed cemetery finance charges |  | — |  |  | 496 |  |  | 496 |
Financial revenues |  | $ | 2,213 |  |  | $ | 2,131 |  |  | $ | 4,344 |
Total Revenues |  | $ | 48,532 |  |  | $ | 15,315 |  |  | $ | 63,847 |
Three Months Ended June 30, 2017 |  |  |  |  |  |
|  | Funeral |  | Cemetery |  | Total
Services |  | $ | 29,205 |  |  | $ | 2,926 |  |  | $ | 32,131 |
Merchandise |  | 17,475 |  |  | 2,166 |  |  | 19,641 |
Cemetery interment rights |  | — |  |  | 7,543 |  |  | 7,543 |
Revenue from contracts with customers |  | $ | 46,680 |  |  | $ | 12,635 |  |  | $ | 59,315 |
Preneed funeral commission income |  | $ | 333 |  |  | $ | — |  |  | $ | 333 |
Preneed trust earnings |  | 1,590 |  |  | 1,828 |  |  | 3,418 |
Preneed trust management fees |  | 136 |  |  | 200 |  |  | 336 |
Preneed cemetery finance charges |  | — |  |  | 450 |  |  | 450 |
Financial revenues |  | $ | 2,059 |  |  | $ | 2,478 |  |  | $ | 4,537 |
Total Revenues |  | $ | 48,739 |  |  | $ | 15,113 |  |  | $ | 63,852 |
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 June 30, 2018 (in thousands):
| January 1, 2018(1) |  | June 30, 2018
Contract liabilities: |  |  |
Deferred preneed cemetery revenue | $ | 54,690 |  |  | $ | 55,264 |
Less: Balances due on undelivered cemetery preneed contracts(2) | (4,594 | ) |  | (4,565 | )
Deferred preneed cemetery revenue, net | $ | 50,096 |  |  | $ | 50,699 |
Deferred preneed funeral revenue | $ | 34,585 |  |  | $ | 36,018 |
Less: Balances due on undelivered funeral preneed contracts(3) | (7,934 | ) |  | (8,278 | )
Deferred preneed funeral revenue, net | $ | 26,651 |  |  | $ | 27,740 |
(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 June 30, 2018 and $3.2 million of preneed cemetery receivables have been reclassified to reduce deferred preneed cemetery revenue at both January 1, 2018 and June 30, 2018.
(3) | In accordance with Topic 606, $7.9 million and $8.3 million of preneed funeral receivables have been reclassified to reduce deferred preneed funeral revenue at January 1, 2018 and June 30, 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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