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Preneed Cemetery Receivables (Tables)

12 Months Ended

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

X

- Definition

PRENEED CEMETERY RECEIVABLES

+ References

No definition available.

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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

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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

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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

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