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Receivables
 12 Months Ended
Dec. 31, 2022
Preneed Cemetery Receivables [Abstract]  
RECEIVABLES RECEIVABLES
Accounts Receivable
Accounts receivable is comprised of the following (in thousands):
December 31, 2022
FuneralCemeteryCorporateTotal
Trade and financed receivables$9,518 $14,429 $— $23,947 
Other receivables643 833 48 1,524 
Allowance for credit losses(311)(702)— (1,013)
Accounts receivable, net$9,850 $14,560 $48 $24,458 

December 31, 2021
FuneralCemeteryCorporateTotal
Trade and financed receivables$10,728 $13,629 $— $24,357 
Other receivables329 1,433 185 1,947 
Allowance for credit losses(365)(625)— (990)
Accounts receivable, net$10,692 $14,437 $185 $25,314 
Other receivables include supplier rebates, commissions due from third party insurance companies and perpetual care income receivables. We do not provide an allowance for credit losses for these receivables as we have historically not had any collectability issues nor do we expect any in the foreseeable future.
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the year ended December 31, 2022 (in thousands):
January 1, 2022Provision for Credit LossesWrite OffsRecoveriesDecember 31, 2022
Trade and financed receivables:
Funeral$(365)$(1,213)$2,060 $(793)$(311)
Cemetery(625)(608)531 — (702)
Total allowance for credit losses on Trade and financed receivables$(990)$(1,821)$2,591 $(793)$(1,013)
Preneed Cemetery Receivables
Our preneed cemetery receivables are comprised of the following (in thousands):
December 31, 2021December 31, 2022
Interment rights$40,863 $45,351 
Merchandise and services7,348 8,585 
Unearned finance charges4,644 4,894 
Preneed cemetery receivables$52,855 $58,830 
The components of our preneed cemetery receivables are as follows (in thousands):
December 31, 2021December 31, 2022
Preneed cemetery receivables$52,855 $58,830 
Less: unearned finance charges(4,644)(4,894)
Preneed cemetery receivables, at amortized cost$48,211 $53,936 
Less: allowance for credit losses(1,704)(1,985)
Less: balances due on undelivered cemetery preneed contracts(10,353)(11,552)
Less: amounts in accounts receivable(13,004)(13,727)
Preneed cemetery receivables, net$23,150 $26,672 
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the year ended December 31, 2022 (in thousands):
January 1, 2022Provision for Credit LossesWrite OffsDecember 31, 2022
Total allowance for credit losses on Preneed cemetery receivables, net
$(1,079)$(997)$793 $(1,283)
The amortized cost basis of our preneed cemetery receivables by year of origination as of December 31, 2022 is as follows (in thousands):
20222021202020192018PriorTotal
Total preneed cemetery receivables, at amortized cost$27,597 $13,005 $7,028 $3,736 $1,237 $1,333 $53,936 
The aging of past due preneed cemetery receivables as of December 31, 2022 is as follows (in thousands): 
31-60
Past Due		61-90
Past Due		91-120
Past Due		>120
Past Due		Total Past
Due		CurrentTotal 
Recognized revenue$864 $555 $180 $2,146 $3,745 $38,639 $42,384 
Deferred revenue285 184 74 1,009 1,552 14,894 16,446 
Total contracts$1,149 $739 $254 $3,155 $5,297 $53,533 $58,830 
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		CurrentTotal 
Recognized revenue$777 $738 $210 $1,919 $3,644 $34,214 $37,858 
Deferred revenue271 159 57 467 954 14,043 14,997 
Total contracts$1,048 $897 $267 $2,386 $4,598 $48,257 $52,855