ACCRUED EXPENSES AND OTHER LIABILITIES - Summary of Changes in Reserves (Details) - USD ($) $ in Thousands	3 Months Ended
Mar. 31, 2020	Mar. 31, 2019
Changes in Warranty Reserves
Reserve - beginning of period	$ 120,048	$ 93,790
Net additions to reserves due to WLH acquisition	9,130	0
Other additions to reserves	9,738	7,848
Cost of claims incurred	(18,987)	(14,595)
Changes in estimates to pre-existing reserves	2,035	844
Reserve - end of period	$ 121,964	$ 87,887

Standard and Extended Product Warranty Accrual, Other Increase

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- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.15(5))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249

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-Section 50
-Paragraph 8
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-URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249

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- Definition

Amount of increase in the standard and extended product warranty accrual from a business acquisition.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph (c)
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- Definition

Amount of decrease in the standard and extended product warranty accrual from payments made in cash or in kind to satisfy claims under the terms of the standard and extended product warranty.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph ((c)(2))
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- Definition

Amount of increase (decrease) in the standard and extended product warranty accrual from changes in estimates attributable to preexisting product warranties.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
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