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ACCRUED EXPENSES AND OTHER LIABILITIES - (Tables)
6 Months Ended
Jun. 30, 2019
Payables and Accruals [Abstract]  
Summary of Accrued Expenses and Other Liabilities
Accrued expenses and other liabilities consist of the following (in thousands):

 
 
As of
June 30, 2019
 
As of
December 31, 2018
Real estate development costs to complete
 
$
17,381

 
$
16,591

Compensation and employee benefits
 
55,817

 
73,955

Self-insurance and warranty reserves
 
81,111

 
93,790

Interest payable
 
17,586

 
21,385

Property and sales taxes payable
 
12,415

 
14,861

Other accruals
 
58,402

 
46,104

Total accrued expenses and other liabilities
 
$
242,712

 
$
266,686


Summary of Changes in Reserves A summary of the changes in our reserves are as follows (in thousands):
 
 
Three Months Ended
June 30,
Six Months Ended
June 30,
 
 
2019
 
2018
2019
 
2018
Reserve - beginning of period
 
$
87,887

 
$
50,336

$
93,790

 
$
51,010

Additions to reserves
 
11,286

 
10,282

16,897

 
15,325

Costs and claims incurred
 
(15,935
)
 
(7,873
)
(28,622
)
 
(12,933
)
Change in estimates to existing reserves
 
(2,127
)
 
266

(954
)
 
(391
)
Reserve - end of period
 
$
81,111

 
$
53,011

$
81,111

 
$
53,011