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Receivables (Tables)
 9 Months Ended
Sep. 30, 2024
Preneed Cemetery Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable is comprised of the following (in thousands):
September 30, 2024
FuneralCemeteryCorporateTotal
Trade and financed receivables$7,597 $23,443 $— $31,040 
Other receivables342 433 336 1,111 
Allowance for credit losses(322)(916)— (1,238)
Accounts receivable, net$7,617 $22,960 $336 $30,913 
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):
September 30, 2024December 31, 2023
Interment rights$76,269 $60,863 
Merchandise and services12,682 11,223 
Unearned finance charges5,371 5,669 
Cemetery receivables$94,322 $77,755 
The components of our cemetery receivables are as follows (in thousands):
September 30, 2024December 31, 2023
Cemetery receivables$94,322 $77,755 
Less: unearned finance charges(5,371)(5,669)
Cemetery receivables, at amortized cost$88,951 $72,086 
Less: allowance for credit losses(2,623)(3,495)
Less: balances due on undelivered cemetery preneed contracts(13,752)(15,797)
Less: amounts in accounts receivable(22,527)(17,219)
Preneed cemetery receivables, net$50,049 $35,575 
The amortized cost basis of our cemetery receivables by year of origination at September 30, 2024 is as follows (in thousands):
20242023202220212020PriorTotal
Total preneed cemetery receivables, at amortized cost$40,126 $24,821 $14,445 $6,304 $2,239 $1,016 $88,951 
Preneed Cemetery Receivables
The following table summarizes the activity in our allowance for credit losses by segment (in thousands):
January 1, 2024Provision for Credit LossesWrite OffsRecoveriesSeptember 30, 2024
Trade and financed receivables:
Funeral$(266)$(941)$1,679 $(794)$(322)
Cemetery(1,240)(550)874 — (916)
Total allowance for credit losses on trade and financed receivables$(1,506)$(1,491)$2,553 $(794)$(1,238)
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 OffsSeptember 30, 2024
Total allowance for credit losses on Preneed cemetery receivables, net
$(2,255)$(812)$1,360 $(1,707)
Aging of Past Due Financing Receivables
The aging of past due cemetery receivables at September 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$1,548 $969 $340 $2,610 $5,467 $69,732 $75,199 
Deferred revenue573 190 109 673 1,545 17,578 19,123 
Total contracts$2,121 $1,159 $449 $3,283 $7,012 $87,310 $94,322