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Receivables (Tables)
12 Months Ended
Dec. 31, 2021
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, 2021 (in thousands):
January 1, 2021Provision for Credit LossesWrite OffsRecoveriesDecember 31, 2021
Trade and financed receivables:
Funeral$(327)$(915)$2,193 $(1,316)$(365)
Cemetery(960)(325)660 — (625)
Total allowance for credit losses on Trade and financed receivables$(1,287)$(1,240)$2,853 $(1,316)$(990)
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the year ended December 31, 2021 (in thousands):
January 1, 2021Provision for Credit LossesWrite OffsDecember 31, 2021
Total allowance for credit losses on Preneed cemetery receivables, net
$(1,644)$(543)$1,108 $(1,079)
Aging of Past Due Financing Receivables
The aging of past due preneed cemetery receivables as of December 31, 2021 is as follows (in thousands): 
31-60
Past Due
61-90
Past Due
91-120
Past Due
>120
Past Due
Total Past
Due
CurrentTotal Financing
Receivables
Recognized revenue$777 $738 $210 $1,919 $3,644 $34,214 $37,858 
Deferred revenue271 159 57 467 954 14,043 14,997 
Total contracts$1,048 $897 $267 $2,386 $4,598 $48,257 $52,855 
The aging of past due preneed cemetery receivables as of December 31, 2020 is as follows (in thousands): 
31-60
Past Due
61-90
Past Due
91-120
Past Due
>120
Past Due
Total Past
Due
CurrentTotal Financing
Receivables
Recognized revenue$759 $348 $174 $1,763 $3,044 $32,219 $35,263 
Deferred revenue220 130 42 557 949 11,010 11,959 
Total contracts$979 $478 $216 $2,320 $3,993 $43,229 $47,222 
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable is comprised of the following (in thousands):
December 31, 2021
FuneralCemeteryCorporateTotal
Trade and financed receivables$10,728 $13,629 $— $24,357 
Other receivables329 1,433 185 1,947 
Allowance for credit losses(365)(625)— (990)
Accounts receivable, net$10,692 $14,437 $185 $25,314 

December 31, 2020
FuneralCemeteryCorporateTotal
Trade and financed receivables$11,448 $12,230 $— $23,678 
Other receivables367 2,144 201 2,712 
Allowance for credit losses(327)(960)— (1,287)
Accounts receivable, net$11,488 $13,414 $201 $25,103 
Preneed Cemetery Receivables
Our preneed cemetery receivables are comprised of the following (in thousands):
December 31, 2020December 31, 2021
Interment rights$36,425 $40,863 
Merchandise and services6,449 7,348 
Unearned finance charges4,348 4,644 
Preneed cemetery receivables$47,222 $52,855 
The components of our preneed cemetery receivables are as follows (in thousands):
December 31, 2020December 31, 2021
Preneed cemetery receivables$47,222 $52,855 
Less: unearned finance charges(4,348)(4,644)
Preneed cemetery receivables, at amortized cost$42,874 $48,211 
Less: allowance for credit losses(2,604)(1,704)
Less: balances due on undelivered cemetery preneed contracts(7,919)(10,353)
Less: amounts in accounts receivable(11,270)(13,004)
Preneed cemetery receivables, net$21,081 $23,150 
The amortized cost basis of our preneed cemetery receivables by year of origination as of December 31, 2021 is as follows (in thousands):
20212020201920182017PriorTotal
Total preneed cemetery receivables, at amortized cost$24,644 $10,955 $6,723 $3,158 $1,198 $1,533 $48,211