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Receivables (Tables)
 9 Months Ended
Sep. 30, 2025
Preneed Cemetery Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable is comprised of the following (in thousands):
September 30, 2025
Column1FuneralCemeteryCorporateHeld for SaleTotal
Trade and financed receivables$6,695 $30,128 $— $(81)$36,742 
Other receivables834 2,058 1,367 — 4,259 
Allowance for credit losses(325)(3,160)— — (3,485)
Accounts receivable, net$7,204 $29,026 $1,367 $(81)$37,516 

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):
September 30, 2025December 31, 2024
Interment rights$95,497 $79,436 
Merchandise and services16,442 13,128 
Unearned finance charges5,099 4,983 
Cemetery receivables$117,038 $97,547 
The components of our cemetery receivables are as follows (in thousands):
September 30, 2025December 31, 2024
Cemetery receivables$117,038 $97,547 
Less: unearned finance charges(5,099)(4,983)
Cemetery receivables, at amortized cost$111,939 $92,564 
Less: allowance for contract cancellation and credit losses(5,526)(3,018)
Less: balances due on undelivered cemetery preneed contracts(16,133)(13,576)
Less: amounts in accounts receivable(26,968)(23,341)
Preneed cemetery receivables, net including HFS$63,312 $52,629 
Less: Held for sale— (1,671)
Preneed cemetery receivables, net$63,312 $50,958 
The amortized cost basis of our cemetery receivables by year of origination as of September 30, 2025 is as follows (in thousands):
20252024202320222021PriorTotal
Total cemetery receivables, at amortized cost$48,511 $35,804 $15,566 $8,101 $2,830 $1,127 $111,939 
Preneed Cemetery Receivables
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the nine months ended September 30, 2025 (in thousands):
January 1, 2025Provision for Credit LossesWrite OffsRecoveriesSeptember 30, 2025
Trade and financed receivables:
Funeral$(302)$(812)$1,396 $(607)$(325)
Cemetery(1,014)(764)(1,382)— (3,160)
Total allowance for credit losses on trade and financed receivables$(1,316)$(1,576)$14 $(607)$(3,485)
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the nine months ended September 30, 2025 (in thousands):
January 1, 2025Provision for Credit LossesWrite OffsSeptember 30, 2025
Total allowance for credit losses on Preneed cemetery receivables, net
$(2,004)$(1,177)$815 $(2,366)
Aging of Past Due Financing Receivables
The aging of past due cemetery receivables as of September 30, 2025 is as follows (in thousands): 
31-60 Past Due61-90 Past Due91-120 Past Due>120 Past DueTotal Past DueCurrentTotal
Recognized revenue$1,824 $1,501 $553 $5,334 $9,212 $86,594 $95,806 
Deferred revenue226 272 117 2,127 2,742 18,490 21,232 
Total contracts$2,050 $1,773 $670 $7,461 $11,954 $105,084 $117,038