Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Dec. 31, 2019	Sep. 30, 2019
ASSETS
Cash and cash equivalents	$ 373.3	$ 382.8
Real estate	1,066.8	1,028.9
Investment in unconsolidated ventures	5.9	7.3
Income taxes receivable	3.8	3.2
Property and equipment, net	0.9	2.4
Deferred tax asset, net	11.8	17.4
Other assets	17.4	13.7
Total assets	1,479.9	1,455.7
LIABILITIES
Accounts payable	19.8	16.8
Earnest money deposits on sales contracts	89.7	89.9
Accrued expenses and other liabilities	82.7	79.6
Debt	462.1	460.5
Total liabilities	654.3	646.8
Commitments and contingencies (Note 13)
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 48,025,359 and 47,997,366 shares issued and outstanding at December 31, 2019 and September 30, 2019, respectively	48.0	48.0
Additional paid-in capital	602.5	602.2
Retained earnings	175.0	158.1
Stockholders' equity	825.5	808.3
Noncontrolling interests	0.1	0.6
Total equity	825.6	808.9
Total liabilities and equity	$ 1,479.9	$ 1,455.7

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.