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ORGANIZATION AND BASIS OF PRESENTATION (Tables)
 9 Months Ended
Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Lease, Cost The table below outlines our ROU assets and lease liabilities (in thousands):
As of
September 30, 2022December 31, 2021
ROU assets$19,961 $21,038 
Lease liabilities23,998 26,171 
Schedule of Surety Bond and Letter of Credit Obligations The table below outlines our surety bond and letter of credit obligations (in thousands):
As of
 September 30, 2022December 31, 2021
 OutstandingEstimated work
remaining to
complete		OutstandingEstimated work
remaining to
complete
Sureties:
Sureties related to owned projects and lots under contract$852,017 $528,510 $620,297 $352,152 
Total Sureties$852,017 $528,510 $620,297 $352,152 
Letters of Credit (“LOCs”):
LOCs for land development54,799 N/A57,396 N/A
LOCs for general corporate operations5,000 N/A5,000 N/A
Total LOCs$59,799 N/A$62,396 N/A
Schedule of Accrued Liabilities Accrued liabilities at September 30, 2022 and December 31, 2021 consisted of the following (in thousands):
As of
 September 30, 2022December 31, 2021
Accruals related to real estate development and construction activities$158,552 $115,214 
Payroll and other benefits84,062 102,773 
Accrued interest21,383 5,556 
Accrued taxes12,634 37,297 
Warranty reserves31,715 26,264 
Lease liabilities23,998 26,171 
Other accruals21,168 24,002 
Total$353,512 $337,277 
Summary of Changes in Warranty Reserves A summary of changes in our warranty reserves follows (in thousands):
 Three Months Ended September 30,Nine Months Ended September 30,
 2022202120222021
Balance, beginning of period$31,437 $25,065 $26,264 $23,743 
Additions to reserve from new home deliveries5,583 4,442 15,419 12,766 
Warranty claims(5,305)(2,956)(9,968)
(1)
(9,958)
Adjustments to pre-existing reserves— — — — 
Balance, end of period$31,715 $26,551 $31,715 $26,551