Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2023

Schedule of Impact of the Consolidated Statements of Cash Flows

The impact of the revisions on the line items within the Consolidated Statements of Cash Flows for the six months ended previously filed in the Quarterly Report on Form 10-Q for the quarter ended June 30, 2022 is as follows (in thousands):


	Six Months Ended June 30, 2022
Operating Activities	As Reported		Effect of Revision	As Revised
Manufactured homes	$	—	(2,136)	$	(2,136)
Other assets, net	$	44,339	(48,562)	$	(4,223)
Net cash provided by operating activities	$	354,463	(50,698)	$	303,765

Investing Activities
Capital improvements	$	(181,035)	50,698	$	(130,337)
Net cash used in investing activities	$	(302,050)	50,698	$	(251,352)

The impact of the revisions on the line items within the Consolidated Statements of Cash Flows for the years ended December 31, 2022, 2021 and 2020 previously filed in the Annual Report on Form 10-K for the year ended December 31, 2022 is as follows (in thousands):


	Year Ended December 31, 2022					Year Ended December 31, 2021					Year Ended December 31, 2020
Operating Activities	As Reported		Effect of Revision	As Revised		As Reported		Effect of Revision	As Revised		As Reported		Effect of Revision	As Revised
Manufactured homes	$	—	(27,419)	$	(27,419)	$	—	(4,963)	$	(4,963)	$	—	(10,280)	$	(10,280)
Other assets, net	$	92,458	(96,103)	$	(3,645)	$	53,913	(81,062)	$	(27,149)	$	34,048	(38,845)	$	(4,797)
Net cash provided by operating activities	$	599,336	(123,522)	$	475,814	$	595,052	(86,025)	$	509,027	$	466,537	(49,125)	$	417,412

Investing Activities
Capital improvements	$	(372,799)	123,522	$	(249,277)	$	(290,290)	86,025	$	(204,265)	$	(217,082)	49,125	$	(167,957)
Net cash used in investing activities	$	(525,589)	123,522	$	(402,067)	$	(914,455)	86,025	$	(828,430)	$	(450,379)	49,125	$	(401,254)