XML 43 R33.htm IDEA: XBRL DOCUMENT v3.10.0.1
INVESTMENTS (Details)
3 Months Ended 12 Months Ended
Dec. 31, 2018
USD ($)
a
lot
Nov. 27, 2013
USD ($)
partnership
Dec. 31, 2018
USD ($)
a
lot
Dec. 31, 2017
USD ($)
Sep. 30, 2017
a
Sep. 30, 2016
Sep. 30, 2018
USD ($)
Investment in Land [Line Items]              
Investments $ 1,177,000   $ 1,177,000       $ 1,608,000
Equity in loss of affiliates     $ (79,000) $ (153,000)      
Percent of Increment II distributions     50.00%        
Contingent payments, unrecorded 8,000,000   $ 8,000,000        
50% of Increment II distributions received $ 3,500,000            
Kaupulehu Developments              
Investment in Land [Line Items]              
Revenues - sale of interest in leasehold land     165,000 0      
Fees - included in general and administrative expenses     (20,000) 0      
Sale of interest in leasehold land, net of fees     $ 145,000 0      
Kaupulehu Developments | Minimum              
Investment in Land [Line Items]              
Third party fees, percentage     10.40%        
Kaupulehu Developments | Maximum              
Investment in Land [Line Items]              
Third party fees, percentage     11.60%        
KD Kaupulehu LLLP Increment I | Kaupulehu Developments              
Investment in Land [Line Items]              
Number of lots remaining to be sold | lot 19   19        
Aggregate gross proceeds from sale of increment I single family lots for calculating payments entitled to be received     $ 216,400,000        
Number of lots sold | lot     1        
Number of lots developed | lot     80        
KD Kaupulehu LLLP Increment I | Kaupulehu Developments | Aggregate gross proceeds greater than $100,000,000 up to $300,000,000              
Investment in Land [Line Items]              
Payments entitled to be received as percentage of gross proceeds from sale of single family lots     10.00%        
KD Kaupulehu LLLP Increment I | Kaupulehu Developments | Aggregate gross proceeds in excess of $300,000              
Investment in Land [Line Items]              
Payments entitled to be received as percentage of gross proceeds from sale of single family lots     14.00%        
KD Kaupulehu LLLP Increment I | Kaupulehu Developments | Minimum | Aggregate gross proceeds greater than $100,000,000 up to $300,000,000              
Investment in Land [Line Items]              
Aggregate gross proceeds from sale of increment I single family lots for calculating payments entitled to be received     $ 100,000,000        
KD Kaupulehu LLLP Increment I | Kaupulehu Developments | Minimum | Aggregate gross proceeds in excess of $300,000              
Investment in Land [Line Items]              
Aggregate gross proceeds from sale of increment I single family lots for calculating payments entitled to be received     300,000,000        
KD Kaupulehu LLLP Increment I | Kaupulehu Developments | Maximum | Aggregate gross proceeds greater than $100,000,000 up to $300,000,000              
Investment in Land [Line Items]              
Aggregate gross proceeds from sale of increment I single family lots for calculating payments entitled to be received     $ 300,000,000        
KD Kaupulehu LLLP Increment II | Kaupulehu Developments              
Investment in Land [Line Items]              
Number of lots sold         1 1  
Number of lots developed         2    
Percent of Increment II distributions     50.00%        
Contingent payments, unrecorded $ 8,000,000   $ 8,000,000        
50% of Increment II distributions received 3,500,000            
KD Kaupulehu LLLP Increment II | Kaupulehu Developments | Minimum              
Investment in Land [Line Items]              
Payments entitled to be received as percentage of gross proceeds from sale of single family lots     8.00%        
Payments entitled to be received as percentage of gross proceeds from sale of units on a lot     2.60%        
Increment II lot size | a         2    
KD Kaupulehu LLLP Increment II | Kaupulehu Developments | Maximum              
Investment in Land [Line Items]              
Payments entitled to be received as percentage of gross proceeds from sale of single family lots     10.00%        
Payments entitled to be received as percentage of gross proceeds from sale of units on a lot     3.25%        
Increment II lot size | a         3    
KKM Makai LLP | Barnwell Hawaiian Properties, Inc.              
Investment in Land [Line Items]              
Preferred return to be received as a percentage from KKM   100.00%          
KKM Makai LLP | Barnwell Hawaiian Properties, Inc. | Maximum              
Investment in Land [Line Items]              
Preferred return, amount from KKM   $ 1,000,000          
Investment in land development partnerships              
Investment in Land [Line Items]              
Investments $ 1,127,000   $ 1,127,000       1,558,000
Number of limited liability limited partnerships formed | partnership   2          
Ownership percentage   19.60%          
Number of lots remaining to be sold | lot 19   19        
Cash distribution from equity method investment     $ 314,000 0      
Minority interests portion of distribution from equity investee     38,000        
Cumulative cash distributions from Kukio Resort Land Development Partnerships, made to date     45,000,000        
Equity in loss of affiliates     (79,000) (153,000)      
Basis difference between the underlying equity in net assets of the investee and the carrying value of the entity's investment $ 313,000   313,000        
Basis difference adjustment     1,000 3,000      
Summarized financial information              
Revenue     1,948,000 1,560,000      
Gross profit     646,000 686,000      
Net earnings     $ (158,000) $ (503,000)      
Investment in land development partnerships | Minimum              
Investment in Land [Line Items]              
Cumulative cash distributions from Kukio Resort Land Development Partnerships, threshold (in excess of)   $ 45,000,000          
Investment in land development partnerships | KD Kukio Resorts, LLLP, KD Maniniowali, LLLP, and KD Kaupulehu, LLLP              
Investment in Land [Line Items]              
Ownership interest acquired, aggregate cost   $ 5,140,000          
Investment in land development partnerships | KD Kukio Resorts LLLP              
Investment in Land [Line Items]              
Ownership interest acquired (as a percent)   19.60%          
Investment in land development partnerships | KD Maniniowali, LLLP              
Investment in Land [Line Items]              
Ownership interest acquired (as a percent)   19.60%          
Investment in land development partnerships | KD Kaupulehu, LLLP              
Investment in Land [Line Items]              
Ownership interest acquired (as a percent)   19.60%          
Investment in land development partnerships | KD Kaupulehu LLLP Increment II Phase 2A              
Investment in Land [Line Items]              
Number of single family lots, rights to 3   3        
Investment in land development partnerships | KKM Makai LLP              
Investment in Land [Line Items]              
Ownership interest acquired (as a percent)   34.45%          
Land in leasehold land interest - Lot 4C              
Investment in Land [Line Items]              
Investments $ 50,000   $ 50,000       $ 50,000
Area of land (in acres) | a 1,000   1,000