
	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

Other receivables include supplier rebates, commissions due from third party insurance companies and perpetual care income receivables. We do not provide an allowance for credit losses for these receivables as we have historically not had any collectability issues nor do we expect any in the foreseeable future.

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)


	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


	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 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)

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

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