Inventory	6 Months Ended
Mar. 31, 2018
Inventory Disclosure [Abstract]
INVENTORY	INVENTORIES At March 31, 2018, the Company reviewed the performance and outlook for all of its communities and land inventories for indicators of potential impairment and performed detailed impairment evaluations and analyses when necessary. The Company performed detailed impairment evaluations of communities and land inventories with a combined carrying value of $60.5 million and recorded impairment charges of $3.0 million during the three months ended March 31, 2018 to reduce the carrying value of impaired communities and land to their estimated fair value. During the six months ended March 31, 2018, impairment charges totaled $4.4 million. There were $9.4 million of impairment charges recorded in the three and six months ended March 31, 2017. Inventory impairments and the land option charges discussed below are included in cost of sales in the consolidated statements of operations. During the three and six months ended March 31, 2018, the Company wrote off $2.6 million and $4.9 million, respectively, of earnest money deposits and pre-acquisition costs related to land option contracts that the Company has terminated or expects to terminate. Inventory and land option charges for the three and six months ended March 31, 2018 also include a charge of $24.5 million related to the settlement of an outstanding dispute associated with a land transaction. Earnest money and pre-acquisition cost write-offs for the three and six months ended March 31, 2017 were $2.8 million and $5.1 million, respectively. On February 8, 2018, the Forestar land development segment sold a portion of its assets for $232 million. This strategic asset sale included projects owned both directly and indirectly through ventures. The total net proceeds after certain purchase price adjustments, closing costs and other costs associated with selling these projects was $217.5 million, and a gain on the sale of these assets of $0.7 million is included in the Company’s consolidated statement of operations for the three and six months ended March 31, 2018.

INVENTORIES

At March 31, 2018, the Company reviewed the performance and outlook for all of its communities and land inventories for indicators of potential impairment and performed detailed impairment evaluations and analyses when necessary. The Company performed detailed impairment evaluations of communities and land inventories with a combined carrying value of $60.5 million and recorded impairment charges of $3.0 million during the three months ended March 31, 2018 to reduce the carrying value of impaired communities and land to their estimated fair value. During the six months ended March 31, 2018, impairment charges totaled $4.4 million. There were $9.4 million of impairment charges recorded in the three and six months ended March 31, 2017. Inventory impairments and the land option charges discussed below are included in cost of sales in the consolidated statements of operations.

During the three and six months ended March 31, 2018, the Company wrote off $2.6 million and $4.9 million, respectively, of earnest money deposits and pre-acquisition costs related to land option contracts that the Company has terminated or expects to terminate. Inventory and land option charges for the three and six months ended March 31, 2018 also include a charge of $24.5 million related to the settlement of an outstanding dispute associated with a land transaction. Earnest money and pre-acquisition cost write-offs for the three and six months ended March 31, 2017 were $2.8 million and $5.1 million, respectively.

On February 8, 2018, the Forestar land development segment sold a portion of its assets for $232 million. This strategic asset sale included projects owned both directly and indirectly through ventures. The total net proceeds after certain purchase price adjustments, closing costs and other costs associated with selling these projects was $217.5 million, and a gain on the sale of these assets of $0.7 million is included in the Company’s consolidated statement of operations for the three and six months ended March 31, 2018.