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Receivables (Tables) | 9 Months Ended
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Sep. 30, 2022
Preneed Cemetery Receivables [Abstract] |
Schedule of Accounts Receivable | Accounts receivable is comprised of the following (in thousands):
| September 30, 2022
| Funeral |  | Cemetery |  | Corporate |  | Total
Trade and financed receivables | $ | 7,992 |  |  | $ | 14,524 |  |  | $ | — |  |  | $ | 22,516 |
Other receivables | 509 |  |  | 1,047 |  |  | 189 |  |  | 1,745 |
Allowance for credit losses | (255) |  |  | (654) |  |  | — |  |  | (909) |
Accounts receivable, net | $ | 8,246 |  |  | $ | 14,917 |  |  | $ | 189 |  |  | $ | 23,352 |
| 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 |
Preneed Cemetery Receivables Our preneed cemetery receivables are comprised of the following (in thousands):
| December 31, 2021 |  | September 30, 2022
Interment rights | $ | 40,863 |  |  | $ | 43,888 |
Merchandise and services | 7,348 |  |  | 8,233 |
Unearned finance charges | 4,644 |  |  | 4,778 |
Preneed cemetery receivables | $ | 52,855 |  |  | $ | 56,899 |
The components of our preneed cemetery receivables are as follows (in thousands):
| December 31, 2021 |  | September 30, 2022
Preneed cemetery receivables | $ | 52,855 |  |  | $ | 56,899 |
Less: unearned finance charges | (4,644) |  |  | (4,778) |
Preneed cemetery receivables, at amortized cost | $ | 48,211 |  |  | $ | 52,121 |
Less: allowance for credit losses | (1,704) |  |  | (1,832) |
Less: balances due on undelivered cemetery preneed contracts | (10,353) |  |  | (10,546) |
Less: amounts in accounts receivable | (13,004) |  |  | (13,870) |
Preneed cemetery receivables, net | $ | 23,150 |  |  | $ | 25,873 |
The amortized cost basis of our preneed cemetery receivables by year of origination at September 30, 2022 is as follows (in thousands):
| 2022 |  | 2021 |  | 2020 |  | 2019 |  | 2018 |  | Prior |  | Total
Total preneed cemetery receivables, at amortized cost | $ | 21,973 |  |  | $ | 14,838 |  |  | $ | 7,854 |  |  | $ | 4,376 |  |  | $ | 1,585 |  |  | $ | 1,495 |  |  | $ | 52,121 |
Preneed Cemetery Receivables | The following table summarizes the activity in our allowance for credit losses by portfolio segment (in thousands):
| January 1, 2022 |  | Provision for Credit Losses |  |  |  | Write Offs |  | Recoveries |  | September 30, 2022
Trade and financed receivables: |  |  |  |  |  |  |  |  |  |  |
Funeral | $ | (365) |  |  | $ | (1,104) |  |  |  |  | $ | 2,150 |  |  | $ | (936) |  |  | $ | (255) |
Cemetery | (625) |  |  | (452) |  |  |  |  | 423 |  |  | — |  |  | (654) |
Total allowance for credit losses on Trade and financed receivables | $ | (990) |  |  | $ | (1,556) |  |  |  |  | $ | 2,573 |  |  | $ | (936) |  |  | $ | (909) |
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands):
| January 1, 2022 |  | Provision for Credit Losses |  | Write Offs |  | September 30, 2022
Total allowance for credit losses on Preneed cemetery receivables, net | $ | (1,079) |  |  | $ | (736) |  |  | $ | 637 |  |  | $ | (1,178) |
Aging of Past Due Financing Receivables | The aging of past due preneed cemetery receivables at September 30, 2022 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
Recognized revenue | $ | 634 |  |  | $ | 357 |  |  | $ | 148 |  |  | $ | 2,042 |  |  | $ | 3,181 |  |  | $ | 38,394 |  |  | $ | 41,575 |
Deferred revenue | 185 |  |  | 147 |  |  | 441 |  |  | 518 |  |  | 1,291 |  |  | 14,033 |  |  | 15,324 |
Total contracts | $ | 819 |  |  | $ | 504 |  |  | $ | 589 |  |  | $ | 2,560 |  |  | $ | 4,472 |  |  | $ | 52,427 |  |  | $ | 56,899 |

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