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Receivables
 12 Months Ended
Dec. 31, 2025
Preneed Cemetery Receivables [Abstract]  
RECEIVABLES RECEIVABLES
Accounts Receivable
Accounts receivable is comprised of the following (in thousands):
December 31, 2025
Column1FuneralCemeteryCorporateHeld for SaleTotal
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 

December 31, 2024
Column1FuneralCemeteryCorporateHeld for SaleTotal
Trade and financed receivables$7,085 $24,355 $— $(833)$30,607 
Other receivables557 345 — — 902 
Allowance for credit losses(302)(1,014)— — (1,316)
Accounts receivable, net$7,340 $23,686 $— $(833)$30,193 
Other receivables include supplier rebates, commissions due from third-party insurance companies and perpetual care income receivables.
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the year ended December 31, 2025 (in thousands):
January 1, 2025Provision for Credit LossesWrite OffsRecoveriesDecember 31, 2025
Trade and financed receivables:
Funeral$(302)$(1,021)$1,811 $(851)$(363)
Cemetery(1,014)(999)(1,198)— (3,211)
Total allowance for credit losses on trade and financed receivables$(1,316)$(2,020)$613 $(851)$(3,574)
Cemetery Receivables
Our cemetery receivables are comprised of the following (in thousands):
December 31, 2025December 31, 2024
Interment rights$99,741 $79,436 
Merchandise and services17,761 13,128 
Unearned finance charges4,805 4,983 
Cemetery receivables$122,307 $97,547 
The components of our cemetery receivables are as follows (in thousands):
December 31, 2025December 31, 2024
Cemetery receivables$122,307 $97,547 
Less: unearned finance charges(4,805)(4,983)
Cemetery receivables, at amortized cost$117,502 $92,564 
Less: allowance for contract cancellation and credit losses(5,812)(3,018)
Less: balances due on undelivered cemetery preneed contracts(16,579)(13,576)
Less: amounts in accounts receivable(28,056)(23,341)
Preneed cemetery receivables, net including HFS$67,055 $52,629 
Less: Held for sale— (1,671)
Preneed cemetery receivables, net$67,055 $50,958 
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the year ended December 31, 2025 (in thousands):
January 1, 2025Provision for Credit LossesWrite OffsDecember 31, 2025
Total allowance for credit losses on Preneed cemetery receivables, net
$(2,004)$(1,556)$959 $(2,601)
The amortized cost basis of our cemetery receivables by year of origination as of December 31, 2025 is as follows (in thousands):
20252024202320222021PriorTotal
Total cemetery receivables, at amortized cost$60,523 $32,912 $13,978 $6,886 $2,254 $949 $117,502 
The aging of past due cemetery receivables as of December 31, 2025 is as follows (in thousands): 
31-60 Past Due61-90 Past Due91-120 Past Due>120 Past DueTotal Past DueCurrentTotal
Recognized revenue$2,523 $1,174 $460 $4,345 $8,502 $92,421 $100,923 
Deferred revenue575 236 258 4,226 5,295 16,089 21,384 
Total contracts$3,098 $1,410 $718 $8,571 $13,797 $108,510 $122,307 
The aging of past due preneed cemetery receivables as of December 31, 2024 is as follows (in thousands): 
31-60 Past Due61-90 Past Due91-120 Past Due>120 Past DueTotal Past DueCurrentTotal
Recognized revenue$1,599 $1,065 $832 $2,578 $6,074 $72,914 $78,988 
Deferred revenue302 160 105 612 1,179 17,380 18,559 
Total contracts$1,901 $1,225 $937 $3,190 $7,253 $90,294 $97,547