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Receivables from Preneed Trusts | 9 Months Ended
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Sep. 30, 2021
Receivables From Preneed Trusts [Abstract] |
RECEIVABLES FROM PRENEED TRUSTS | RECEIVABLES FROM PRENEED FUNERAL TRUSTS Our receivables from preneed funeral trusts represent assets in trusts which are controlled and operated by third parties in which we do not have a controlling financial interest (less than 50%) in the trust assets. We account for these investments at cost. Receivables from preneed funeral trusts are as follows (in thousands):
| December 31, 2020 |  | September 30, 2021
Preneed trust funeral funds, at cost | $ | 17,365 |  |  | $ | 19,243 |
Less: allowance for contract cancellation | (521) |  |  | (578) |
Receivables from preneed funeral trusts, net | $ | 16,844 |  |  | $ | 18,665 |
The following summary reflects the composition of the assets held in trust and controlled by third parties to satisfy our future obligations under preneed arrangements related to the preceding contracts at December 31, 2020 and September 30, 2021. The cost basis includes reinvested interest and dividends that have been earned on the trust assets. Fair value includes unrealized gains and losses on trust assets. The composition of the preneed funeral trust funds at September 30, 2021 is as follows (in thousands):
| Historical Cost Basis |  | Fair Value
Cash and cash equivalents | $ | 5,460 |  |  | $ | 5,460 |
Fixed income investments | 11,279 |  |  | 11,279 |
Mutual funds and common stocks | 2,499 |  |  | 2,598 |
Annuities | 5 |  |  | 5 |
Total | $ | 19,243 |  |  | $ | 19,342 |
The composition of the preneed funeral trust funds at December 31, 2020 is as follows (in thousands):
| Historical Cost Basis |  | Fair Value
Cash and cash equivalents | $ | 4,604 |  |  | $ | 4,604 |
Fixed income investments | 10,355 |  |  | 10,355 |
Mutual funds and common stocks | 2,402 |  |  | 2,569 |
Annuities | 4 |  |  | 4 |
Total | $ | 17,365 |  |  | $ | 17,532 |

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- Definition This note represents disclosures relating to funeral and cemetery deferred receipts held in trust activity and major accounts which also include: (1) fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments; (2) variable interest entities; and (3)all other required (as defined) and desired information. + References No definition available. + Details
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- Definition RECEIVABLES FROM PRENEED TRUSTS + References No definition available. + Details
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