Receivables (Tables)

12 Months Ended

Dec. 31, 2025

Preneed Cemetery Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Accounts receivable is comprised of the following (in thousands):

	December 31, 2025
Column1	Funeral		Cemetery		Corporate		Held for Sale		Total
Trade and financed receivables	$	7,369	$	31,267	$	—	$	—	$	38,636
Other receivables	1,245		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
Column1	Funeral		Cemetery		Corporate		Held for Sale		Total
Trade and financed receivables	$	7,085	$	24,355	$	—	$	(833)	$	30,607
Other receivables	557		345		—		—		902
Allowance for credit losses	(302)		(1,014)		—		—		(1,316)
Accounts receivable, net	$	7,340	$	23,686	$	—	$	(833)	$	30,193

Our cemetery receivables are comprised of the following (in thousands):

	December 31, 2025		December 31, 2024
Interment rights	$	99,741	$	79,436
Merchandise and services	17,761		13,128
Unearned finance charges	4,805		4,983
Cemetery receivables	$	122,307	$	97,547

The components of our cemetery receivables are as follows (in thousands):

	December 31, 2025		December 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 amortized cost basis of our cemetery receivables by year of origination as of December 31, 2025 is as follows (in thousands):

	2025		2024		2023		2022		2021		Prior		Total
Total cemetery receivables, at amortized cost	$	60,523	$	32,912	$	13,978	$	6,886	$	2,254	$	949	$	117,502

Preneed Cemetery 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, 2025		Provision for Credit Losses		Write Offs		Recoveries		December 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)

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, 2025		Provision for Credit Losses		Write Offs		December 31, 2025
Total allowance for credit losses on Preneed cemetery receivables, net	$	(2,004)	$	(1,556)	$	959	$	(2,601)

Aging of Past Due Financing Receivables

The aging of past due cemetery receivables as of December 31, 2025 is as follows (in thousands): 

	31-60 Past Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total
Recognized revenue	$	2,523	$	1,174	$	460	$	4,345	$	8,502	$	92,421	$	100,923
Deferred revenue	575		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 Due		61-90 Past Due		91-120 Past Due		>120 Past Due		Total Past Due		Current		Total
Recognized revenue	$	1,599	$	1,065	$	832	$	2,578	$	6,074	$	72,914	$	78,988
Deferred revenue	302		160		105		612		1,179		17,380		18,559
Total contracts	$	1,901	$	1,225	$	937	$	3,190	$	7,253	$	90,294	$	97,547