REAL ESTATE AND CAPITALIZED INTEREST - Summary of Capitalized Interest (Details) - USD ($) $ in Thousands	3 Months Ended
Mar. 31, 2022	Mar. 31, 2021
Summary of capitalized interest
Capitalized interest, beginning of period	$ 56,253	$ 58,940
Interest incurred	15,213	16,092
Interest expensed	(41)	(90)
Interest amortized to cost of home and land closings	(12,343)	(17,402)
Capitalized interest, end of period	$ 59,082	$ 57,540

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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-Publisher FASB
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-Section 50
-Paragraph 1
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- Definition

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

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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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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