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Receivables (Tables)
 12 Months Ended
Dec. 31, 2024
Preneed Cemetery Receivables [Abstract]  
Preneed Cemetery Receivables
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the year ended December 31, 2024 (in thousands):
January 1, 2024Provision for Credit LossesWrite OffsRecoveriesDecember 31, 2024
Trade and financed receivables:
Funeral$(266)$(1,069)$1,827 $(794)$(302)
Cemetery(1,240)(884)1,110 — (1,014)
Total allowance for credit losses on trade and financed receivables$(1,506)$(1,953)$2,937 $(794)$(1,316)
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the year ended December 31, 2024 (in thousands):
January 1, 2024Provision for Credit LossesWrite OffsDecember 31, 2024
Total allowance for credit losses on Preneed cemetery receivables, net
$(2,255)$(1,398)$1,649 $(2,004)
Aging of Past Due Financing Receivables
The aging of past due cemetery receivables as of December 31, 2024 is as follows (in thousands): 
31-60 Past Due61-90 Past Due91-120 Past Due>120 Past DueTotal Past DueCurrentTotal
Recognized revenue$1,599 $1,065 $832 $2,578 $6,074 $72,914 $78,988 
Deferred revenue302 160 105 612 1,179 17,380 18,559 
Total contracts$1,901 $1,225 $937 $3,190 $7,253 $90,294 $97,547 
The aging of past due preneed cemetery receivables as of December 31, 2023 is as follows (in thousands): 
31-60 Past Due61-90 Past Due91-120 Past Due>120 Past DueTotal Past DueCurrentTotal
Recognized revenue$1,877 $715 $353 $3,790 $6,735 $49,554 $56,289 
Deferred revenue466 139 90 1,388 2,083 19,383 21,466 
Total contracts$2,343 $854 $443 $5,178 $8,818 $68,937 $77,755 
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable is comprised of the following (in thousands):
December 31, 2024
FuneralCemeteryCorporateHeld for SaleTotal
Trade and financed receivables$7,085 $24,355 $— $(833)$30,607 
Other receivables557 345 — — 902 
Allowance for credit losses(302)(1,014)— — (1,316)
Accounts receivable, net$7,340 $23,686 $— $(833)$30,193 

December 31, 2023
FuneralCemeteryCorporateHeld for SaleTotal
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):
December 31, 2024December 31, 2023
Interment rights$79,436 $60,863 
Merchandise and services13,128 11,223 
Unearned finance charges4,983 5,669 
Cemetery receivables$97,547 $77,755 
The components of our cemetery receivables are as follows (in thousands):
December 31, 2024December 31, 2023
Cemetery receivables$97,547 $77,755 
Less: unearned finance charges(4,983)(5,669)
Cemetery receivables, at amortized cost$92,564 $72,086 
Less: allowance for contract cancellation and credit losses(3,018)(3,495)
Less: balances due on undelivered cemetery preneed contracts(13,576)(15,797)
Less: amounts in accounts receivable(23,341)(17,219)
Preneed cemetery receivables, net including HFS
52,629 35,575 
Less: Held for sale
(1,671)— 
Preneed cemetery receivables, net
$50,958 $35,575 
The amortized cost basis of our cemetery receivables by year of origination as of December 31, 2024 is as follows (in thousands):
20242023202220212020PriorTotal
Total cemetery receivables, at amortized cost$49,487 $22,200 $12,934 $5,355 $1,735 $853 $92,564