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Receivables (Tables)
 6 Months Ended
Jun. 30, 2026
Preneed Cemetery Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable are comprised of the following (in thousands):
June 30, 2026
Column1FuneralCemeteryCorporateTotal
Trade and financed receivables$5,769 $33,659 $— $39,428 
Other receivables852 2,900 3,015 6,767 
Allowance for credit losses(273)(2,273)— (2,546)
Accounts receivable, net$6,348 $34,286 $3,015 $43,649 

December 31, 2025
Column1FuneralCemeteryCorporateTotal
Trade and financed receivables$7,369 $31,267 $— $38,636 
Other receivables1,245 2,614 1,726 5,585 
Allowance for credit losses(363)(3,211)— (3,574)
Accounts receivable, net$8,251 $30,670 $1,726 $40,647 
Our cemetery receivables are comprised of the following (in thousands):
June 30, 2026December 31, 2025
Interment rights$107,481 $99,741 
Merchandise and services17,920 17,761 
Unearned finance charges4,496 4,805 
Cemetery receivables$129,897 $122,307 
The components of our cemetery receivables are as follows (in thousands):
June 30, 2026December 31, 2025
Cemetery receivables$129,897 $122,307 
Less: unearned finance charges(4,496)(4,805)
Cemetery receivables, at amortized cost$125,401 $117,502 
Less: allowance for contract cancellation and credit losses(6,091)(5,812)
Less: balances due on undelivered cemetery preneed contracts(18,319)(16,579)
Less: amounts in accounts receivable(31,386)(28,056)
Preneed cemetery receivables, net$69,605 $67,055 
The amortized cost basis of our cemetery receivables by year of origination as of June 30, 2026 is as follows (in thousands):
20262025202420232022PriorTotal
Total cemetery receivables, at amortized cost$36,562 $44,683 $27,364 $10,718 $4,617 $1,457 $125,401 
Preneed Cemetery Receivables
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the six months ended June 30, 2026 (in thousands):
January 1, 2026Provision for Credit LossesWrite OffsRecoveriesJune 30, 2026
Trade and financed receivables:
Funeral$(363)$(243)$749 $(416)$(273)
Cemetery(3,211)(651)1,589 — (2,273)
Total allowance for credit losses on trade and financed receivables$(3,574)$(894)$2,338 $(416)$(2,546)
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the six months ended June 30, 2026 (in thousands):
January 1, 2026Provision for Credit LossesWrite OffsJune 30, 2026
Total allowance for credit losses on Preneed cemetery receivables, net
$(2,601)$(1,154)$(63)$(3,818)
Aging of Past Due Financing Receivables
The aging of past due cemetery receivables as of June 30, 2026 is as follows (in thousands): 
31-60 Past Due61-90 Past Due91-120 Past Due>120 Past DueTotal Past DueCurrentTotal
Recognized revenue$4,138 $1,629 $849 $6,834 $13,450 $93,632 $107,082 
Deferred revenue419 272 142 2,578 3,411 19,404 22,815 
Total contracts$4,557 $1,901 $991 $9,412 $16,861 $113,036 $129,897