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Receivables (Tables)
 3 Months Ended
Mar. 31, 2025
Preneed Cemetery Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable is comprised of the following (in thousands):
March 31, 2025
Column1FuneralCemeteryCorporateHeld for SaleTotal
Trade and financed receivables$8,104 $23,963 $— $(36)$32,031 
Other receivables585 343 1,080 — 2,008 
Allowance for credit losses(303)(1,146)— — (1,449)
Accounts receivable, net$8,386 $23,160 $1,080 $(36)$32,590 

December 31, 2024
Column1FuneralCemeteryCorporateHeld 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 
Our cemetery receivables are comprised of the following (in thousands):
March 31, 2025December 31, 2024
Interment rights$79,440 $79,436 
Merchandise and services12,480 13,128 
Unearned finance charges5,001 4,983 
Cemetery receivables$96,921 $97,547 
The components of our cemetery receivables are as follows (in thousands):
March 31, 2025December 31, 2024
Cemetery receivables$96,921 $97,547 
Less: unearned finance charges(5,001)(4,983)
Cemetery receivables, at amortized cost$91,920 $92,564 
Less: allowance for contract cancellation and credit losses(3,447)(3,018)
Less: balances due on undelivered cemetery preneed contracts(15,619)(13,576)
Less: amounts in accounts receivable(22,817)(23,341)
Preneed cemetery receivables, net including HFS$50,037 $52,629 
Less: Held for sale(3)(1,671)
Preneed cemetery receivables, net$50,034 $50,958 
The amortized cost basis of our cemetery receivables by year of origination as of March 31, 2025 is as follows (in thousands):
20252024202320222021PriorTotal
Total cemetery receivables, at amortized cost$11,923 $43,549 $19,397 $10,910 $4,283 $1,858 $91,920 
Preneed Cemetery Receivables
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the three months ended March 31, 2025 (in thousands):
January 1, 2025Provision for Credit LossesWrite OffsRecoveriesMarch 31, 2025
Trade and financed receivables:
Funeral$(302)$(251)$412 $(162)$(303)
Cemetery(1,014)(332)200 — (1,146)
Total allowance for credit losses on trade and financed receivables$(1,316)$(583)$612 $(162)$(1,449)
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the three months ended March 31, 2025 (in thousands):
January 1, 2025Provision for Credit LossesWrite OffsMarch 31, 2025
Total allowance for credit losses on Preneed cemetery receivables, net
$(2,004)$(491)$194 $(2,301)
Aging of Past Due Financing Receivables
The aging of past due cemetery receivables as of March 31, 2025 is as follows (in thousands): 
31-60 Past Due61-90 Past Due91-120 Past Due>120 Past DueTotal Past DueCurrentTotal
Recognized revenue$1,336 $1,334 $439 $3,018 $6,127 $70,174 $76,301 
Deferred revenue440 154 82 771 1,447 19,173 20,620 
Total contracts$1,776 $1,488 $521 $3,789 $7,574 $89,347 $96,921