| Schedule of Accounts, Notes, Loans and Financing Receivable |
Accounts receivable are comprised of the following (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | June 30, 2026 | | Column1 | Funeral | | Cemetery | | Corporate | | | | Total | | Trade and financed receivables | $ | 5,769 | | | $ | 33,659 | | | $ | — | | | | | $ | 39,428 | | | Other receivables | 852 | | | 2,900 | | | 3,015 | | | | | 6,767 | | | Allowance for credit losses | (273) | | | (2,273) | | | — | | | | | (2,546) | | | Accounts receivable, net | $ | 6,348 | | | $ | 34,286 | | | $ | 3,015 | | | | | $ | 43,649 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | Column1 | Funeral | | Cemetery | | Corporate | | | | 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 | |
Our cemetery receivables are comprised of the following (in thousands): | | | | | | | | | | | | | June 30, 2026 | | December 31, 2025 | | Interment rights | $ | 107,481 | | | $ | 99,741 | | | Merchandise and services | 17,920 | | | 17,761 | | | Unearned finance charges | 4,496 | | | 4,805 | | | Cemetery receivables | $ | 129,897 | | | $ | 122,307 | |
The components of our cemetery receivables are as follows (in thousands): | | | | | | | | | | | | | June 30, 2026 | | December 31, 2025 | | Cemetery receivables | $ | 129,897 | | | $ | 122,307 | | | Less: unearned finance charges | (4,496) | | | (4,805) | | | Cemetery receivables, at amortized cost | $ | 125,401 | | | $ | 117,502 | | | Less: allowance for contract cancellation and credit losses | (6,091) | | | (5,812) | | | Less: balances due on undelivered cemetery preneed contracts | (18,319) | | | (16,579) | | | Less: amounts in accounts receivable | (31,386) | | | (28,056) | | | | | | | | | | | Preneed cemetery receivables, net | $ | 69,605 | | | $ | 67,055 | |
The amortized cost basis of our cemetery receivables by year of origination as of June 30, 2026 is as follows (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2026 | | 2025 | | 2024 | | 2023 | | 2022 | | Prior | | Total | | Total cemetery receivables, at amortized cost | $ | 36,562 | | | $ | 44,683 | | | $ | 27,364 | | | $ | 10,718 | | | $ | 4,617 | | | $ | 1,457 | | | $ | 125,401 | |
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| Preneed Cemetery Receivables |
The following table summarizes the activity in our allowance for credit losses by portfolio segment for the six months ended June 30, 2026 (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | January 1, 2026 | | Provision for Credit Losses | | Write Offs | | Recoveries | | June 30, 2026 | | Trade and financed receivables: | | | | | | | | | | | Funeral | $ | (363) | | | $ | (243) | | | $ | 749 | | | $ | (416) | | | $ | (273) | | | Cemetery | (3,211) | | | (651) | | | 1,589 | | | — | | | (2,273) | | | Total allowance for credit losses on trade and financed receivables | $ | (3,574) | | | $ | (894) | | | $ | 2,338 | | | $ | (416) | | | $ | (2,546) | |
The following table summarizes the activity in our allowance for credit losses for Preneed cemetery receivables, net for the six months ended June 30, 2026 (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | | | January 1, 2026 | | Provision for Credit Losses | | Write Offs | | | | June 30, 2026 | Total allowance for credit losses on Preneed cemetery receivables, net | $ | (2,601) | | | $ | (1,154) | | | $ | (63) | | | | | $ | (3,818) | |
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| Aging of Past Due Financing Receivables |
The aging of past due cemetery receivables as of June 30, 2026 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 | $ | 4,138 | | | $ | 1,629 | | | $ | 849 | | | $ | 6,834 | | | $ | 13,450 | | | $ | 93,632 | | | $ | 107,082 | | | Deferred revenue | 419 | | | 272 | | | 142 | | | 2,578 | | | 3,411 | | | 19,404 | | | 22,815 | | | Total contracts | $ | 4,557 | | | $ | 1,901 | | | $ | 991 | | | $ | 9,412 | | | $ | 16,861 | | | $ | 113,036 | | | $ | 129,897 | |
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