Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
ASSETS
Cash and cash equivalents	$ 355.6	$ 382.8
Real estate	1,287.1	1,028.9
Investment in unconsolidated ventures	5.5	7.3
Income taxes receivable	8.9	3.2
Property and equipment, net	1.2	2.4
Deferred tax asset, net	0.0	17.4
Other assets	27.1	13.7
Total assets	1,685.4	1,455.7
LIABILITIES
Accounts payable	26.0	16.8
Earnest money on sales contracts	98.9	89.9
Accrued expenses and other liabilities	73.0	79.6
Debt	640.6	460.5
Total liabilities	838.5	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, 48,059,921 and 47,997,366 shares issued and outstanding at June 30, 2020 and September 30, 2019, respectively	48.1	48.0
Additional paid-in capital	603.5	602.2
Retained earnings	194.7	158.1
Stockholders' equity	846.3	808.3
Noncontrolling interests	0.6	0.6
Total equity	846.9	808.9
Total liabilities and equity	$ 1,685.4	$ 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.