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Receivables (Tables)

3 Months Ended

Mar. 31, 2023

Preneed Cemetery Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Accounts receivable is comprised of the following (in thousands):

			March 31, 2023
			Funeral						Cemetery						Corporate						Total
Trade and financed receivables			$	8,441					$	14,753					$	—					$	23,194
Other receivables			598						699						470						1,767
Allowance for credit losses			(299)						(775)						—						(1,074)
Accounts receivable, net			$	8,740					$	14,677					$	470					$	23,887

			December 31, 2022
			Funeral						Cemetery						Corporate						Total
Trade and financed receivables			$	9,518					$	14,429					$	—					$	23,947
Other receivables			643						833						48						1,524
Allowance for credit losses			(311)						(702)						—						(1,013)
Accounts receivable, net			$	9,850					$	14,560					$	48					$	24,458

Preneed Cemetery Receivables

Our preneed cemetery receivables are comprised of the following (in thousands):

			December 31, 2022						March 31, 2023
Interment rights			$	45,351					$	45,875
Merchandise and services			8,585						8,828
Unearned finance charges			4,894						4,912
Preneed cemetery receivables			$	58,830					$	59,615

The components of our preneed cemetery receivables are as follows (in thousands):

			December 31, 2022						March 31, 2023
Preneed cemetery receivables			$	58,830					$	59,615
Less: unearned finance charges			(4,894)						(4,912)
Preneed cemetery receivables, at amortized cost			$	53,936					$	54,703
Less: allowance for credit losses			(1,985)						(2,165)
Less: balances due on undelivered cemetery preneed contracts			(11,552)						(11,870)
Less: amounts in accounts receivable			(13,727)						(13,978)
Preneed cemetery receivables, net			$	26,672					$	26,690

The amortized cost basis of our preneed cemetery receivables by year of origination at March 31, 2023 is as follows (in thousands):

			2023						2022						2021						2020						2019						Prior						Total
Total preneed cemetery receivables, at amortized cost			$	7,754					$	23,937					$	11,623					$	6,185					$	3,092					$	2,112					$	54,703

Preneed Cemetery Receivables

The following table summarizes the activity in our allowance for credit losses by segment (in thousands):

			January 1, 2023						Provision for Credit Losses												Write Offs						Recoveries						March 31, 2023
Trade and financed receivables:
Funeral			$	(311)					$	(295)											$	621					$	(314)					$	(299)
Cemetery			(702)						(152)												79						—						(775)
Total allowance for credit losses on Trade and financed receivables			$	(1,013)					$	(447)											$	700					$	(314)					$	(1,074)

The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands):

			January 1, 2023						Provision for Credit Losses						Write Offs						March 31, 2023
Total allowance for credit losses on Preneed cemetery receivables, net			$	(1,283)					$	(252)					$	145					$	(1,390)

Aging of Past Due Financing Receivables

The aging of past due preneed cemetery receivables at March 31, 2023 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			$	874					$	399					$	277					$	2,254					$	3,804					$	39,029					$	42,833
Deferred revenue			220						114						56						1,080						1,470						15,312						16,782
Total contracts			$	1,094					$	513					$	333					$	3,334					$	5,274					$	54,341					$	59,615

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- Definition

PRENEED CEMETERY RECEIVABLES

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Tabular disclosure of allowance for credit loss on financing receivable.

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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.

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