CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2019	Sep. 30, 2018
ASSETS
Cash and Cash Equivalents, at Carrying Value	$ 382.8	$ 318.8
Restricted cash	0.0	16.2
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	382.8	335.0
Real estate	1,028.9	498.0
Investment in unconsolidated ventures	7.3	11.7
Income taxes receivable	3.2	4.4
Property and equipment, net	2.4	1.7
Deferred tax asset, net	17.4	26.9
Other assets	13.7	15.4
Total assets	1,455.7	893.1
LIABILITIES
Accounts payable	16.8	7.9
Earnest money deposits on sales contracts	89.9	49.4
Accrued expenses and other liabilities	79.6	49.6
Debt	460.5	111.7
Total liabilities	646.8	218.6
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 47,997,366 and 41,939,403 shares issued and outstanding at September 30, 2019 and 2018, respectively	48.0	41.9
Additional paid-in capital	602.2	506.3
Retained earnings	158.1	125.1
Stockholders' equity	808.3	673.3
Noncontrolling interests	0.6	1.2
Total equity	808.9	674.5
Total liabilities and equity	$ 1,455.7	$ 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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Period Type:	instant

- 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.