23) Revenues From Contracts With Customers: Opening and Closing Balances of the Contract Assets and Contract Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Tables/Schedules

Opening and Closing Balances of the Contract Assets and Contract Liabilities

	Contract Balances
	Contract Asset	Contract Liability
Pre-need merchandise and services	$                         -	$              12,175,943
At-need specialty merchandise	-	327,302
Pre-need land sales	-	5,380
Opening (1/1/2019)	$                         -	$              12,508,625
Pre-need merchandise and services	$                         -	$              12,325,437
At-need specialty merchandise	-	282,541
Pre-need land sales	-	-
Closing (12/31/2019)	$                         -	$              12,607,978
	Contract Balances
	Contract Asset	Contract Liability
Pre-need merchandise and services	$                         -	$              12,620,596
At-need specialty merchandise	-	236,572
Pre-need land sales	-	15,900
Opening (1/1/2018)	$                         -	$              12,873,068
Pre-need merchandise and services	$                         -	$              12,175,943
At-need specialty merchandise	-	327,302
Pre-need land sales	-	5,380
Closing (12/31/2018)	$                         -	$              12,508,625