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14) Revenues From Contracts With Customers: Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Receivables (net of allowances for doubtful accounts of $1,614,057 and $1,544,518 for 2018 and 2017)	$ 8,898,086	$ 10,443,869
Deferred pre-need cemetery and mortuary contract revenues	12,442,497	12,873,068
Receivables
Receivables (net of allowances for doubtful accounts of $1,614,057 and $1,544,518 for 2018 and 2017)	3,010,663	2,742,765
Increase (Decrease) in Accounts Receivable	267,898
Contract Asset
Deferred pre-need cemetery and mortuary contract revenues	697,832	856,479
Increase (Decrease) in Deferred Revenue	(158,647)
Contract Liability
Deferred pre-need cemetery and mortuary contract revenues	13,140,329	$ 13,729,547
Increase (Decrease) in Deferred Revenue	$ (589,218)

X

- Definition

For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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