REAL ESTATE AND CAPITALIZED INTEREST - Summary of Capitalized Interest (Details) - USD ($) $ in Thousands	3 Months Ended
Mar. 31, 2024	Mar. 31, 2023
Summary of capitalized interest
Capitalized interest, beginning of period	$ 54,516	$ 60,169
Interest incurred	12,925	15,030
Interest expensed	0	0
Interest amortized to cost of home and land closings	(13,214)	(12,747)
Capitalized interest, end of period	$ 54,227	$ 62,452

Amount of the cost of borrowed funds accounted for as interest expense.

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Carrying amount as of the balance sheet date of interest costs that were capitalized to properties under development during the land development and construction period of a project, and which are included in inventory.

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Amount of interest cost charged to cost of sales that had been previously capitalized to inventory.

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The amount of interest capitalized to an operative builder's inventory during the period.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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