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Revenue From Contracts With Customers (Tables) | 9 Months Ended
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Sep. 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 September 30, 2018 |  |  |  |  |  |
|  | Funeral |  | Cemetery |  | Total
Services |  | $ | 30,231 |  |  | $ | 2,774 |  |  | $ | 33,005 |
Merchandise |  | 17,525 |  |  | 2,064 |  |  | 19,589 |
Cemetery interment rights |  | — |  |  | 7,435 |  |  | 7,435 |
Revenue from contracts with customers |  | $ | 47,756 |  |  | $ | 12,273 |  |  | $ | 60,029 |
Preneed funeral commission income |  | $ | 360 |  |  | $ | — |  |  | $ | 360 |
Preneed trust earnings |  | 1,594 |  |  | 1,440 |  |  | 3,034 |
Preneed trust management fees |  | 133 |  |  | 201 |  |  | 334 |
Preneed cemetery finance charges |  | — |  |  | 484 |  |  | 484 |
Financial revenues |  | 2,087 |  |  | 2,125 |  |  | 4,212 |
Total Revenues |  | $ | 49,843 |  |  | $ | 14,398 |  |  | $ | 64,241 |
Three Months Ended September 30, 2017 |  |  |  |  |  |
|  | Funeral |  | Cemetery |  | Total
Services |  | $ | 28,385 |  |  | $ | 2,803 |  |  | $ | 31,188 |
Merchandise |  | 17,011 |  |  | 1,932 |  |  | 18,943 |
Cemetery interment rights |  | — |  |  | 6,773 |  |  | 6,773 |
Revenue from contracts with customers |  | $ | 45,396 |  |  | $ | 11,508 |  |  | $ | 56,904 |
Preneed funeral commission income |  | $ | 315 |  |  | $ | — |  |  | $ | 315 |
Preneed trust earnings |  | 1,481 |  |  | 1,566 |  |  | 3,047 |
Preneed trust management fees |  | 137 |  |  | 202 |  |  | 339 |
Preneed cemetery finance charges |  | — |  |  | 449 |  |  | 449 |
Financial revenues |  | 1,933 |  |  | 2,217 |  |  | 4,150 |
Total Revenues |  | $ | 47,329 |  |  | $ | 13,725 |  |  | $ | 61,054 |
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 September 30, 2018 (in thousands):
| January 1, 2018(1) |  | September 30, 2018
Contract liabilities: |  |  |
Deferred preneed cemetery revenue | $ | 54,690 |  |  | $ | 50,642 |
Less: Balances due on undelivered cemetery preneed contracts(2) | (4,594 | ) |  | (4,486 | )
Deferred preneed cemetery revenue, net | $ | 50,096 |  |  | $ | 46,156 |
Deferred preneed funeral revenue | $ | 34,585 |  |  | $ | 36,461 |
Less: Balances due on undelivered funeral preneed contracts(3) | (7,934 | ) |  | (8,308 | )
Deferred preneed funeral revenue, net | $ | 26,651 |  |  | $ | 28,153 |
(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 September 30, 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 September 30, 2018, respectively.
(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 September 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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