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Receivables (Tables) | 12 Months Ended
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Dec. 31, 2021
Preneed Cemetery Receivables [Abstract] |
Preneed Cemetery Receivables | The following table summarizes the activity in our allowance for credit losses by portfolio segment for the year ended December 31, 2021 (in thousands):
| January 1, 2021 |  | Provision for Credit Losses |  | Write Offs |  | Recoveries |  | December 31, 2021
Trade and financed receivables: |  |  |  |  |  |  |  |  |
Funeral | $ | (327) |  |  | $ | (915) |  |  | $ | 2,193 |  |  | $ | (1,316) |  |  | $ | (365) |
Cemetery | (960) |  |  | (325) |  |  | 660 |  |  | — |  |  | (625) |
Total allowance for credit losses on Trade and financed receivables | $ | (1,287) |  |  | $ | (1,240) |  |  | $ | 2,853 |  |  | $ | (1,316) |  |  | $ | (990) |
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the year ended December 31, 2021 (in thousands):
| January 1, 2021 |  | Provision for Credit Losses |  | Write Offs |  | December 31, 2021
Total allowance for credit losses on Preneed cemetery receivables, net | $ | (1,644) |  |  | $ | (543) |  |  | $ | 1,108 |  |  | $ | (1,079) |
Aging of Past Due Financing Receivables | The aging of past due preneed cemetery receivables as of December 31, 2021 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 | $ | 777 |  |  | $ | 738 |  |  | $ | 210 |  |  | $ | 1,919 |  |  | $ | 3,644 |  |  | $ | 34,214 |  |  | $ | 37,858 |
Deferred revenue | 271 |  |  | 159 |  |  | 57 |  |  | 467 |  |  | 954 |  |  | 14,043 |  |  | 14,997 |
Total contracts | $ | 1,048 |  |  | $ | 897 |  |  | $ | 267 |  |  | $ | 2,386 |  |  | $ | 4,598 |  |  | $ | 48,257 |  |  | $ | 52,855 |
The aging of past due preneed cemetery receivables as of December 31, 2020 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 | $ | 759 |  |  | $ | 348 |  |  | $ | 174 |  |  | $ | 1,763 |  |  | $ | 3,044 |  |  | $ | 32,219 |  |  | $ | 35,263 |
Deferred revenue | 220 |  |  | 130 |  |  | 42 |  |  | 557 |  |  | 949 |  |  | 11,010 |  |  | 11,959 |
Total contracts | $ | 979 |  |  | $ | 478 |  |  | $ | 216 |  |  | $ | 2,320 |  |  | $ | 3,993 |  |  | $ | 43,229 |  |  | $ | 47,222 |
Schedule of Accounts, Notes, Loans and Financing Receivable | Accounts receivable is comprised of the following (in thousands):
| December 31, 2021
| Funeral |  | Cemetery |  | Corporate |  | Total
Trade and financed receivables | $ | 10,728 |  |  | $ | 13,629 |  |  | $ | — |  |  | $ | 24,357 |
Other receivables | 329 |  |  | 1,433 |  |  | 185 |  |  | 1,947 |
Allowance for credit losses | (365) |  |  | (625) |  |  | — |  |  | (990) |
Accounts receivable, net | $ | 10,692 |  |  | $ | 14,437 |  |  | $ | 185 |  |  | $ | 25,314 |
| December 31, 2020
| Funeral |  | Cemetery |  | Corporate |  | Total
Trade and financed receivables | $ | 11,448 |  |  | $ | 12,230 |  |  | $ | — |  |  | $ | 23,678 |
Other receivables | 367 |  |  | 2,144 |  |  | 201 |  |  | 2,712 |
Allowance for credit losses | (327) |  |  | (960) |  |  | — |  |  | (1,287) |
Accounts receivable, net | $ | 11,488 |  |  | $ | 13,414 |  |  | $ | 201 |  |  | $ | 25,103 |
Preneed Cemetery Receivables Our preneed cemetery receivables are comprised of the following (in thousands):
| December 31, 2020 |  | December 31, 2021
Interment rights | $ | 36,425 |  |  | $ | 40,863 |
Merchandise and services | 6,449 |  |  | 7,348 |
Unearned finance charges | 4,348 |  |  | 4,644 |
Preneed cemetery receivables | $ | 47,222 |  |  | $ | 52,855 |
The components of our preneed cemetery receivables are as follows (in thousands):
| December 31, 2020 |  | December 31, 2021
Preneed cemetery receivables | $ | 47,222 |  |  | $ | 52,855 |
Less: unearned finance charges | (4,348) |  |  | (4,644) |
Preneed cemetery receivables, at amortized cost | $ | 42,874 |  |  | $ | 48,211 |
Less: allowance for credit losses | (2,604) |  |  | (1,704) |
Less: balances due on undelivered cemetery preneed contracts | (7,919) |  |  | (10,353) |
Less: amounts in accounts receivable | (11,270) |  |  | (13,004) |
Preneed cemetery receivables, net | $ | 21,081 |  |  | $ | 23,150 |
The amortized cost basis of our preneed cemetery receivables by year of origination as of December 31, 2021 is as follows (in thousands):
| 2021 |  | 2020 |  | 2019 |  | 2018 |  | 2017 |  | Prior |  | Total
Total preneed cemetery receivables, at amortized cost | $ | 24,644 |  |  | $ | 10,955 |  |  | $ | 6,723 |  |  | $ | 3,158 |  |  | $ | 1,198 |  |  | $ | 1,533 |  |  | $ | 48,211 |

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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