REAL ESTATE - Schedule of Real Estate (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Real estate development	$ 330,566	$ 321,293
Less accumulated depreciation	(3,910)	(3,650)
Real estate and improvements - held for lease, net	16,780	16,940
Mountain Village
Property, Plant and Equipment [Line Items]
Real estate development	154,539	153,156
Centennial
Property, Plant and Equipment [Line Items]
Real estate development	117,518	115,221
Grapevine
Property, Plant and Equipment [Line Items]
Real estate development	40,302	39,273
Tejon Ranch Commerce Center
Property, Plant and Equipment [Line Items]
Real estate development	18,207	13,643
Tejon Ranch Commerce Center	$ 20,690	$ 20,590

Inventory, Real Estate, Improvements, Accumulated Depreciation

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- Definition

Inventory, Real Estate, Improvements, Gross

+ References

No definition available.

+ Details

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- Definition

Represents improvements to real estate during development for ultimate sale to third parties. Improvements may consist of project infrastructure and other expenditures necessary to completion of the development project which is generally of a long-term nature.

+ References

No definition available.

+ Details

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- Definition

Carrying amount as of the balance sheet date, net of valuation allowances and impairment losses, of costs of land expected to be developed in the near term plus capitalized costs of development, for purposes of selling completed units to home buyers or commercial or industrial entities..

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(6)(a))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

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