23) Revenues From Contracts With Customers (Tables)

12 Months Ended

Dec. 31, 2020

Table Text Block Supplement [Abstract]

Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities

The opening and closing balances of the Company’s receivables, contract assets and contract liabilities are as follows:

	Contract Balances
	Receivables (1)	Contract Asset	Contract Liability
Opening (1/1/2020)	$       2,778,879	$                         -	$              12,607,978
Closing (12/31/2020)	4,119,988	-	13,080,179
Increase/(decrease)	1,341,109	-	472,201
	Contract Balances
	Receivables (1)	Contract Asset	Contract Liability
Opening (1/1/2019)	$       2,816,225	$                         -	$              12,508,625
Closing (12/31/2019)	2,778,879	-	12,607,978
Increase/(decrease)	(37,346)	-	99,353
(1) Included in Receivables, net on the consolidated balance sheets

Schedule of Opening and Closing Balances of the Assets and Liabilities

The following table disaggregates the opening and closing balances of the Company’s contract balances.

	Contract Balances
	Contract Asset	Contract Liability
Pre-need merchandise and services	$                         -	$              12,325,437
At-need specialty merchandise	-	282,541
Pre-need land sales	-	-
Opening (1/1/2020)	$                         -	$              12,607,978
Pre-need merchandise and services	$                         -	$              12,545,753
At-need specialty merchandise	-	534,426
Pre-need land sales	-	-
Closing (12/31/2020)	$                         -	$              13,080,179
	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

Revenues of the Cemetery and Mortuary Contracts

The following table disaggregates revenue for the Company’s cemetery and mortuary contracts.

	Years Ended December 31
	2020	2019
Major goods/service lines
At-need	$    15,212,822	$    12,334,777
Pre-need	5,094,613	2,961,458
	$    20,307,435	$    15,296,235
Timing of Revenue Recognition
Goods transferred at a point in time	$    13,438,592	$    10,133,723
Services transferred at a point in time	6,868,843	5,162,512
	$    20,307,435	$    15,296,235

Reconciliation of Revenues from Cemetery and mortuary contracts to Business Segment Information

The following table disaggregates contract costs that are included in deferred policy and pre-need contract acquisition costs on the consolidated balances sheets.

	Years Ended December 31
	2020	2019
Pre-need merchandise and services	$           3,601,638	$           3,590,266
At-need specialty merchandise	5,302	10,688
Pre-need land sales	-	-
	$           3,606,940	$           3,600,954