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Preneed Cemetery Receivables (Tables) | 12 Months Ended
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Dec. 31, 2018
Preneed Cemetery Receivables [Abstract] |
Schedule of Financing Receivables | cemetery financed receivables were comprised of the following at December 31, 2017 and December 31, 2018 (in thousands):
| December 31, 2017 |  | December 31, 2018
Cemetery interment rights | $ | 29,625 |  |  | $ | 27,728 |
Cemetery merchandise and services | 10,849 |  |  | 9,516 |
Preneed cemetery receivables | $ | 40,474 |  |  | $ | 37,244 |
Our cemetery financed receivables presented on our Consolidated Balance Sheet at December 31, 2017 and December 31, 2018 are as follows (in thousands):
| December 31, 2017 |  | December 31, 2018 |
Accounts receivable, including unearned finance charges and allowance for contract cancellations of $2,779 and $2,405, respectively | $ | 11,843 |  |  | $ | 11,676 |  | (1 | )
Preneed receivables, including unearned finance charges and allowance for contract cancellations of $4,922 and $4,049, respectively | 28,631 |  |  | 25,568 |  | (2 | )
Preneed cemetery receivables | $ | 40,474 |  |  | $ | 37,244 |  |
Preneed Cemetery Receivables | For the years ending December 31, 2017 and 2018, the change in the allowance for contract cancellations was as follows (in thousands):
| As of December 31,
| 2017 |  | 2018
Beginning balance | $ | 1,861 |  |  | $ | 2,019 |
Write-offs and cancellations | (1,298 | ) |  | (1,357 | )
Provision | 1,456 |  |  | 1,146 |
Ending balance | $ | 2,019 |  |  | $ | 1,808 |
Aging of Past Due Financing Receivables | The aging of past due financing receivables as of December 31, 2018 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 | $ | 642 |  |  | $ | 395 |  |  | $ | 143 |  |  | $ | 1,139 |  |  | $ | 2,319 |  |  | $ | 25,289 |  |  | $ | 27,608 |
Deferred revenue | 274 |  |  | 165 |  |  | 53 |  |  | 289 |  |  | 781 |  |  | 8,855 |  |  | 9,636 |
Total contracts | $ | 916 |  |  | $ | 560 |  |  | $ | 196 |  |  | $ | 1,428 |  |  | $ | 3,100 |  |  | $ | 34,144 |  |  | $ | 37,244 |
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 |

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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://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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