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Receivables
 9 Months Ended
Sep. 30, 2026
Preneed Cemetery Receivables [Abstract]  
RECEIVABLES RECEIVABLES
Accounts Receivable
Our funeral receivables are recorded in Accounts receivable, net and primarily consist of amounts due for funeral services already performed.
Atneed cemetery receivables and preneed cemetery receivables with payments expected to be received within one year from the balance sheet date are also recorded in Accounts receivable, net. Preneed cemetery receivables with payments expected to be received beyond one year from the balance sheet date are recorded in Preneed cemetery receivables, net.
Accounts receivable are comprised of the following (in thousands):
September 30, 2026
Column1FuneralCemeteryCorporateTotal
Trade and financed receivables$6,022 $33,950 $— $39,972 
Other receivables838 3,248 1,489 5,575 
Allowance for credit losses(236)(1,912)— (2,148)
Accounts receivable, net$6,624 $35,286 $1,489 $43,399 

December 31, 2025
Column1FuneralCemeteryCorporateTotal
Trade and financed receivables$7,369 $31,267 $— $38,636 
Other receivables1,245 2,615 1,725 5,585 
Allowance for credit losses(363)(3,211)— (3,574)
Accounts receivable, net$8,251 $30,671 $1,725 $40,647 
Other receivables include supplier rebates, commissions due from third-party insurance companies and perpetual care income receivables.
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the nine months ended September 30, 2026 (in thousands):
January 1, 2026Provision for Credit LossesWrite OffsRecoveriesSeptember 30, 2026
Trade and financed receivables:
Funeral$(363)$(419)$1,203 $(657)$(236)
Cemetery(3,211)(907)2,206 — (1,912)
Total allowance for credit losses on trade and financed receivables$(3,574)$(1,326)$3,409 $(657)$(2,148)
Cemetery Receivables
Our cemetery receivables are comprised of the following (in thousands):
September 30, 2026December 31, 2025
Interment rights$108,044 $99,741 
Merchandise and services19,257 17,761 
Unearned finance charges4,815 4,805 
Cemetery receivables$132,116 $122,307 
The components of our cemetery receivables are as follows (in thousands):
September 30, 2026December 31, 2025
Cemetery receivables$132,116 $122,307 
Less: unearned finance charges(4,815)(4,805)
Cemetery receivables, at amortized cost$127,301 $117,502 
Less: allowance for contract cancellation and credit losses(5,538)(5,812)
Less: balances due on undelivered cemetery preneed contracts(19,513)(16,579)
Less: amounts in accounts receivable(32,038)(28,056)
Preneed cemetery receivables, net$70,212 $67,055 
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the nine months ended September 30, 2026 (in thousands):
January 1, 2026Provision for Credit LossesWrite OffsSeptember 30, 2026
Total allowance for credit losses on Preneed cemetery receivables, net
$(2,601)$(1,690)$665 $(3,626)
The amortized cost basis of our cemetery receivables by year of origination as of September 30, 2026 is as follows (in thousands):
20262025202420232022PriorTotal
Total cemetery receivables, at amortized cost$43,019 $41,807 $25,569 $9,867 $3,929 $3,110 $127,301 
The aging of past due cemetery receivables as of September 30, 2026 is as follows (in thousands): 
31-60 Past Due61-90 Past Due91-120 Past Due>120 Past DueTotal Past DueCurrentTotal
Recognized revenue$3,298 $1,205 $1,438 $7,287 $13,228 $94,560 $107,788 
Deferred revenue380 315 185 4,066 4,946 19,382 24,328 
Total contracts$3,678 $1,520 $1,623 $11,353 $18,174 $113,942 $132,116