REAL ESTATE AND CAPITALIZED INTEREST - Summary of Capitalized Interest (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Summary of capitalized interest
Capitalized interest, beginning of period	$ 89,414	$ 81,828	$ 88,454	$ 78,564
Interest incurred	21,465	21,374	42,908	42,243
Interest expensed	(3,197)	(44)	(7,282)	(180)
Interest amortized to cost of home and land closings	(19,375)	(18,715)	(35,773)	(36,184)
Capitalized interest, end of period	$ 88,307	$ 84,443	$ 88,307	$ 84,443

Amount of the cost of borrowed funds accounted for as interest expense.

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- Definition

Carrying amount as of the balance sheet date of interest costs that were capitalized to properties under development during the land development and construction period of a project, and which are included in inventory.

+ References

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Amount of interest cost charged to cost of sales that had been previously capitalized to inventory.

+ References

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- Definition

The amount of interest capitalized to an operative builder's inventory during the period.

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

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