Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jun. 30, 2019	Sep. 30, 2018
ASSETS
Cash and cash equivalents	$ 223.0	$ 318.8
Restricted cash	0.2	16.2
Total cash, cash equivalents and restricted cash	223.2	335.0
Real estate	1,049.5	498.0
Investment in unconsolidated ventures	7.3	11.7
Income taxes receivable	3.3	4.4
Property and equipment, net	2.4	1.7
Deferred tax asset, net	21.0	26.9
Other assets	18.5	15.4
TOTAL ASSETS	1,325.2	893.1
LIABILITIES
Accounts payable	18.8	7.9
Earnest money deposits on sales contracts	84.8	49.4
Accrued expenses and other liabilities	67.4	49.6
Debt, net	458.9	111.7
TOTAL LIABILITIES	629.9	218.6
COMMITMENTS AND CONTINGENCIES (Note 13)
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 41,959,866 shares issued at June 30, 2019 and 41,939,403 shares issued at September 30, 2018	42.0	41.9
Additional paid-in capital	507.3	506.3
Retained earnings	145.4	125.1
Total Forestar Group Inc. shareholders’ equity	694.7	673.3
Noncontrolling interests	0.6	1.2
TOTAL EQUITY	695.3	674.5
TOTAL LIABILITIES AND EQUITY	$ 1,325.2	$ 893.1

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.