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Preneed Cemetery Receivables (Tables) | 12 Months Ended
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Dec. 31, 2019
Preneed Cemetery Receivables [Abstract] |
Schedule of Financing Receivables | cemetery financed receivables are comprised of the following at December 31, 2018 and December 31, 2019 (in thousands):
| December 31, 2018 |  | December 31, 2019
Cemetery interment rights | $ | 27,728 |  |  | $ | 31,366 |
Cemetery merchandise and services | 9,516 |  |  | 9,950 |
Cemetery financed receivables | $ | 37,244 |  |  | $ | 41,316 |
Our cemetery financed receivables presented on our Consolidated Balance Sheet at December 31, 2018 and December 31, 2019 are as follows (in thousands):
| December 31, 2018 |  | December 31, 2019
Accounts receivable, including unearned finance charges and allowance for contract cancellations of $2,405 and $2,458, respectively | $ | 11,676 |  |  | $ | 13,905 |
Preneed receivables, including unearned finance charges and allowance for contract cancellations of $4,049 and $3,980, respectively | 25,568 |  |  | 27,411 |
Cemetery financed receivables | $ | 37,244 |  |  | $ | 41,316 |
Preneed Cemetery Receivables | For the years ending December 31, 2018 and 2019, the change in the allowance for contract cancellations is as follows (in thousands):
| As of December 31,
| 2018 |  | 2019
Beginning balance | $ | 2,019 |  |  | $ | 1,808 |
Write-offs and cancellations | (1,357 | ) |  | (733 | )
Provision | 1,146 |  |  | 841 |
Ending balance | $ | 1,808 |  |  | $ | 1,916 |
Aging of Past Due Financing Receivables | The aging of past due financing receivables as of December 31, 2019 is 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 | $ | 745 |  |  | $ | 392 |  |  | $ | 148 |  |  | $ | 1,209 |  |  | $ | 2,494 |  |  | $ | 28,382 |  |  | $ | 30,876 |
Deferred revenue | 219 |  |  | 121 |  |  | 147 |  |  | 302 |  |  | 789 |  |  | 9,651 |  |  | 10,440 |
Total contracts | $ | 964 |  |  | $ | 513 |  |  | $ | 295 |  |  | $ | 1,511 |  |  | $ | 3,283 |  |  | $ | 38,033 |  |  | $ | 41,316 |
The aging of past due financing receivables as of December 31, 2018 is 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 |

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