SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2025

Accounting Policies [Abstract]

Property, Plant and Equipment

Property and equipment, net consists of the following for the periods presented:

	As of
(Dollars in thousands)	March 31, 2025		December 31, 2024
Urban Form	$	105,930	$	105,906
Build-to-Rent	61,306		46,696
Other	80,092		80,107
Total property and equipment, net	$	247,328	$	232,709