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Receivables (Tables)
 6 Months Ended
Jun. 30, 2024
Preneed Cemetery Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable is comprised of the following (in thousands):
June 30, 2024
FuneralCemeteryCorporateTotal
Trade and financed receivables$8,138 $21,915 $— $30,053 
Other receivables307 293 334 934 
Allowance for credit losses(355)(1,234)— (1,589)
Accounts receivable, net$8,090 $20,974 $334 $29,398 
December 31, 2023
FuneralCemeteryCorporateTotal
Trade and financed receivables$8,822 $18,459 $— $27,281 
Other receivables404 595 286 1,285 
Allowance for credit losses(266)(1,240)— (1,506)
Accounts receivable, net$8,960 $17,814 $286 $27,060 
Cemetery Receivables
Our cemetery receivables are comprised of the following (in thousands):
June 30, 2024December 31, 2023
Interment rights$71,864 $60,863 
Merchandise and services12,516 11,223 
Unearned finance charges6,466 5,669 
Cemetery receivables$90,846 $77,755 
The components of our cemetery receivables are as follows (in thousands):
June 30, 2024December 31, 2023
Cemetery receivables$90,846 $77,755 
Less: unearned finance charges(6,466)(5,669)
Cemetery receivables, at amortized cost$84,380 $72,086 
Less: allowance for credit losses(3,491)(3,495)
Less: balances due on undelivered cemetery preneed contracts(14,639)(15,797)
Less: amounts in accounts receivable(20,681)(17,219)
Preneed cemetery receivables, net$45,569 $35,575 
The amortized cost basis of our cemetery receivables by year of origination at June 30, 2024 is as follows (in thousands):
20242023202220212020PriorTotal
Total preneed cemetery receivables, at amortized cost$27,655 $27,698 $16,244 $7,837 $3,062 $1,884 $84,380 
Preneed Cemetery Receivables
The following table summarizes the activity in our allowance for credit losses by segment (in thousands):
January 1, 2024Provision for Credit LossesWrite OffsRecoveriesJune 30, 2024
Trade and financed receivables:
Funeral$(266)$(591)$975 $(473)$(355)
Cemetery(1,240)(343)349 — (1,234)
Total allowance for credit losses on trade and financed receivables$(1,506)$(934)$1,324 $(473)$(1,589)
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net (in thousands):
January 1, 2024Provision for Credit LossesWrite OffsJune 30, 2024
Total allowance for credit losses on Preneed cemetery receivables, net
$(2,255)$(513)$511 $(2,257)
Aging of Past Due Financing Receivables
The aging of past due cemetery receivables at June 30, 2024 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$2,379 $782 $277 $3,339 $6,777 $62,964 $69,741 
Deferred revenue582 179 76 1,197 2,034 19,071 21,105 
Total contracts$2,961 $961 $353 $4,536 $8,811 $82,035 $90,846