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ACCOUNTS RECEIVABLE, NET OF ALLOWANCE
 3 Months Ended
Mar. 31, 2018
Receivables [Abstract]  
ACCOUNTS RECEIVABLE, NET OF ALLOWANCE
4.
ACCOUNTS RECEIVABLE, NET OF ALLOWANCE

Long-term accounts receivable, net, consisted of the following at the dates indicated (in thousands):
 
March 31, 2018
 
December 31, 2017
Customer receivables (1)
$
198,260

 
$
225,380

Unearned finance income (1)
(20,424
)
 
(20,534
)
Allowance for bad debt (1)
(6,210
)
 
(19,795
)
Accounts receivable, net of allowance
171,626

 
185,051

Less: Current portion, net of allowance
71,456

 
79,116

Long-term portion, net of allowance
$
100,170

 
$
105,935


Activity in the allowance for bad debt was as follows (in thousands):
 
Three Months Ended March 31,
 
2018
 
2017
Balance, beginning of period (1)
$
19,795

 
$
26,153

Cumulative effect of accounting changes
(12,876
)
 
—

Provision for bad debt (1)
600

 
1,828

Charge offs, net (1)
(1,309
)
 
(980
)
Balance, end of period
$
6,210

 
$
27,001


______________________________
(1) Upon adoption of ASC 606, the Partnership reclassified amounts due from customers for unfulfilled performance obligations on cancellable pre-need contracts to deferred revenue, net. As a result, the Partnership also eliminated the allowance for cancellation of these performance obligations. As the Partnership is now presenting the accounts receivable net of cancellable contracts, the allowance for cancellations was removed and the allowance on accounts receivable is represented by the provision for bad debt.