Revenue From Contracts With Customers (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

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.