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Receivables (Tables)
 6 Months Ended
Jun. 30, 2023
Preneed Cemetery Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable is comprised of the following (in thousands):
June 30, 2023
FuneralCemeteryCorporateTotal
Trade and financed receivables$7,439 $17,504 $— $24,943 
Other receivables616 359 136 1,111 
Allowance for credit losses(284)(1,131)— (1,415)
Accounts receivable, net$7,771 $16,732 $136 $24,639 
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 
Preneed Cemetery Receivables
Our preneed cemetery receivables are comprised of the following (in thousands):
December 31, 2022June 30, 2023
Interment rights$45,351 $56,781 
Merchandise and services8,585 10,242 
Unearned finance charges4,894 5,316 
Preneed cemetery receivables$58,830 $72,339 
The components of our preneed cemetery receivables are as follows (in thousands):
December 31, 2022June 30, 2023
Preneed cemetery receivables$58,830 $72,339 
Less: unearned finance charges(4,894)(5,316)
Preneed cemetery receivables, at amortized cost$53,936 $67,023 
Less: allowance for credit losses(1,985)(3,172)
Less: balances due on undelivered cemetery preneed contracts(11,552)(14,204)
Less: amounts in accounts receivable(13,727)(16,373)
Preneed cemetery receivables, net$26,672 $33,274 
The amortized cost basis of our preneed cemetery receivables by year of origination at June 30, 2023 is as follows (in thousands):
20232022202120202019PriorTotal
Total preneed cemetery receivables, at amortized cost$20,254 $23,893 $12,418 $6,082 $2,563 $1,813 $67,023 
Preneed Cemetery Receivables
The following table summarizes the activity in our allowance for credit losses by segment (in thousands):
January 1, 2023Provision for Credit LossesWrite OffsRecoveriesJune 30, 2023
Trade and financed receivables:
Funeral$(311)$(562)$1,183 $(594)$(284)
Cemetery(702)(295)(134)— (1,131)
Total allowance for credit losses on trade and financed receivables$(1,013)$(857)$1,049 $(594)$(1,415)
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands):
January 1, 2023Provision for Credit LossesWrite OffsJune 30, 2023
Total allowance for credit losses on Preneed cemetery receivables, net
$(1,283)$(487)$(271)$(2,041)
Aging of Past Due Financing Receivables
The aging of past due preneed cemetery receivables at June 30, 2023 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$1,376 $700 $273 $3,304 $5,653 $47,166 $52,819 
Deferred revenue361 224 95 1,150 1,830 17,690 19,520 
Total contracts$1,737 $924 $368 $4,454 $7,483 $64,856 $72,339