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SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (Details) (USD $)
In Thousands, unless otherwise specified
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at Beginning of Period $ 92,996 $ 23,761 $ 11,633
Charged to Costs and Expenses 35,050 69,384 12,247
Deduction/ (Addition) 95 (149) (119)
Balance at End of Period 127,951 92,996 23,761
Deferred Gross Profit on Home Site Sales [Member]
     
Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at Beginning of Period 5 22 22
Charged to Costs and Expenses 0 2 [1] 0
Deduction/ (Addition) 0 (19) 0
Balance at End of Period 5 5 22
Allowance for Doubtful Accounts [Member]
     
Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at Beginning of Period 1,508 1,217 1,192
Charged to Costs and Expenses 0 421 144 [1]
Deduction/ (Addition) 95 (130) (119) [2]
Balance at End of Period 1,413 1,508 1,217
Valuation Allowance for Deferred Tax Assets [Member]
     
Movement in Valuation Allowances and Reserves [Roll Forward]      
Balance at Beginning of Period 91,483 22,522 10,419
Charged to Costs and Expenses 35,050 [3] 68,961 [3] 12,103 [3]
Deduction/ (Addition) 0 0 0
Balance at End of Period $ 126,533 $ 91,483 $ 22,522
[1] (Credit) charge to operations as an (increase) decrease to revenues.
[2] Uncollectible accounts written off.
[3] In accordance with ASC 740, Avatar evaluates its deferred tax assets quarterly to determine if valuation allowances are required. ASC 740 requires that companies assess whether valuation allowances should be established based on the consideration of all available evidence using a "more likely than not" standard. During 2008, we established a valuation allowance against our deferred tax assets. Based on our evaluation during the year ended December 31, 2008, we recorded an additional valuation allowance against the deferred tax assets generated as a result of our net loss during the year ended December 31, 2008. Our cumulative loss position over the evaluation period and the uncertain and volatile market conditions provided significant evidence supporting the need for a valuation allowance. During the first nine months of 2009, we recognized an increase of $9,522 in the valuation allowance. However due to the new federal tax legislation as discussed above, we decreased the valuation allowance for the year ended December 31, 2009 by $9,148. As of December 31, 2009, our deferred tax asset valuation allowance was $10,419. During the year ended December 31, 2010 we recognized an increase of $12,103 in the valuation allowance. As of December 31, 2010, our deferred tax asset valuation allowance was $22,522. During the year ended December 31, 2011 we recognized an increase of $68,961 in the valuation allowance. As of December 31, 2011, our deferred tax asset valuation allowance was $91,483. During the year ended December 31, 2012 we recognized an increase of $35,050 in the valuation allowance. As of December 31, 2012, our deferred tax valuation allowance was $126,533. In future periods, the allowance could be reduced based on sufficient evidence indicating that it is more likely than not that a portion of our deferred tax assets will be realized.