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Receivables (Tables)
 9 Months Ended
Sep. 30, 2026
Preneed Cemetery Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
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 
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 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 $127,301 
Preneed Cemetery Receivables
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the nine months ended September 30, 2026 (in thousands):
January 1, 2026Provision for Credit LossesWrite OffsRecoveriesSeptember 30, 2026
Trade and financed receivables:
Funeral$(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)
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)
Aging of Past Due Financing Receivables
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