The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (a)(1)
-URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

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- Definition

The cash outflow associated with the purchase of all investments (debt, security, other) during the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
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- Definition

The cash outflow from the acquisition of a piece of land, anything permanently fixed to it, including buildings, structures on it and so forth; includes real estate intended to generate income for the owner; excludes real estate acquired for use by the owner.

+ References

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-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 13
-Subparagraph (c)
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OPPORTUNITY ZONE FUND (Details Narrative) - USD ($) $ in Thousands		1 Months Ended	9 Months Ended
	Aug. 10, 2022	Jul. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Payments to acquire real estate			$ 44,684	$ 19,195
OZ Fund [Member]
Investment			78.00%
Hammond Estates [Member] \| Orangeburg, South Carolina [Member]
Payments to acquire real estate	$ 5,200
UMH OZ Fund, LLC [Member]
Payment for investments		$ 8,000