Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Dec. 31, 2020	Sep. 30, 2020
ASSETS
Cash and Cash Equivalents, at Carrying Value	$ 237.4	$ 394.3
Real estate	1,540.5	1,309.7
Investment in unconsolidated ventures	1.0	3.6
Income taxes receivable	2.1	6.3
Property and equipment, net	1.9	1.1
Other assets	26.3	24.9
Total assets	1,809.2	1,739.9
LIABILITIES
Accounts payable	42.2	29.2
Earnest money on sales contracts	118.5	98.3
Deferred Income Tax Liabilities, Net	7.9	5.7
Accrued expenses and other liabilities	92.4	93.8
Debt	654.1	641.1
Total liabilities	915.1	868.1
Commitments and contingencies (Note 11)
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 48,076,643 and 48,061,921 shares issued and outstanding at December 31, 2020 and September 30, 2020, respectively	48.1	48.1
Additional paid-in capital	604.1	603.9
Retained earnings	240.9	218.9
Stockholders' equity	893.1	870.9
Noncontrolling interests	1.0	0.9
Total equity	894.1	871.8
Total liabilities and equity	$ 1,809.2	$ 1,739.9

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.