Financial research concept

Deathcare Preneed Funeral Trust Sales Production

measures the dollar value of trust-funded and bonded preneed funeral contracts sold during a period.

By Lee BaileyPublished Sep 26, 2026

Research context

See what supports this page, how current it is, and where comparable or historical context is available.

Research date: Sep 26, 2026Use the dated article and cited sources for the definition, examples, and stated limitations.
Operating-model context: 17 connected conceptsPart of the reviewed Deathcare Funeral & Cemetery Economics; issuer definitions remain distinct where disclosed.
Company examples: 1 reviewed companyRelationships reflect supported examples, not a normalized cross-company KPI ranking.

Trust-funded production was about 29% of the two-channel total
Trust production enters deferred revenue
Contract count provides a second lens
Part of the Deathcare Funeral & Cemetery Economics
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Deathcare preneed funeral trust sales production measures the value of trust-funded and bonded preneed funeral contracts sold during the period.

SCI reported $339.7 million of trust-funded and bonded preneed funeral sales production in 2025.

Trust-funded production was about 29% of the two-channel total

Insurance-funded production was $816.9 million, bringing combined insurance and trust-funded funeral preneed production to $1.1566 billion.

Trust-funded production represented about 29.4% of that total, versus about 70.6% for insurance-funded production.

Trust production enters deferred revenue

Unlike current funeral revenue, trust-funded preneed production is recorded in deferred revenue until the merchandise is delivered or the service is performed.

That stock-flow boundary is why the $339.7 million should not be added directly to current-period funeral revenue.

Contract count provides a second lens

SCI sold 57,295 trust-funded and bonded contracts, implying roughly $5,929 of production per contract.

Pair production with Preneed Funeral Trust Contract Count and Preneed Backlog.

Primary source: Service Corporation International 2025 Form 10-K.

Part of the Deathcare Funeral & Cemetery Economics

Connects comparable funeral volume, revenue per service, cremation mix and gross profit with preneed funding production, cemetery sales and backlog conversion, and the long-duration preneed revenue base.

Browse the full operating model in Company Analysis →

Where this concept fits

Preneed funding production and future funeral demandCurrent relationship
Insurance-funded and trust-funded preneed sales production build future funeral obligations through different funding structures. Contract counts separate volume from average contract size, while backlog captures the larger unfulfilled revenue base.
Preneed Backlog Preneed Insurance Contract Count Preneed Insurance Sales Production Preneed Trust Contract CountPreneed Trust Sales ProductionCurrent concept
Funeral volume, revenue per service, mix, and gross profit
Comparable funeral economics connect services performed with average revenue per service, while cremation mix and cost structure shape the resulting gross profit and margin.
Comparable Cremation Rate Funeral Average Revenue per Service Comparable Funeral Gross Profit Comparable Funeral Gross Profit Margin Comparable Funeral Revenue Comparable Funeral Services Performed
Cemetery sales production, deferral, and recognition
Preneed and atneed cemetery production describe current selling activity, while deferred production enters backlog and later becomes recognized revenue as property, merchandise, and services satisfy recognition conditions. Comparable gross profit shows the mature-location economics that result.
Cemetery Atneed Sales Production Cemetery Preneed Sales Production Cemetery Revenue from Backlog Cemetery Sales Deferred to Backlog Comparable Cemetery Gross Profit Comparable Cemetery Gross Profit Margin

See It in Company Research

These companies are examples of how the concept is reported or discussed in public filings. Definitions can differ by issuer; these links open company research rather than a normalized metric comparison.

SCIOpen operating-model research →17 of 17 reviewed concepts in Deathcare Funeral & Cemetery EconomicsPreneed funding production and future funeral demand5 of 5 bridge concepts supportedContinue through this bridge:Preneed Backlog Preneed Insurance Contract Count Preneed Insurance Sales Production Preneed Trust Contract Count

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Compare public companies

Compare trust-funded production with insurance-funded production and deferred-revenue recognition timing.

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