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ACQUISITIONS AND GOODWILL | 12 Months Ended
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Dec. 31, 2019
Business Acquisitions and Goodwill [Abstract] |
ACQUISITIONS AND GOODWILL | ACQUISITIONS AND GOODWILL Goodwill. We have previously entered new markets through the acquisition of the homebuilding assets and operations of other homebuilders. Our current goodwill is related to acquisitions of local/regional homebuilders in Georgia, South Carolina and Tennessee. The acquisitions were recorded in accordance with ASC 805, Business Combination s and ASC 820, using the acquisition method of accounting. The purchase price for the acquisitions were allocated based on estimated fair value of the assets and liabilities at the date of the acquisition. The combined excess purchase price over the fair value of the net assets of $33.0 million was recorded as goodwill, which is included in our consolidated balance sheet in Prepaids, other assets and goodwill. In accordance with ASC 350, we assess the recoverability of goodwill annually, or more frequently, if impairment triggers are present. Our analysis concluded that our goodwill balance was not impaired. A summary of changes in the carrying amount of goodwill follows (in thousands):
| West |  | Central |  | East |  | Financial Services |  | Corporate |  | Total
Balance at January 1, 2018 | $ | — |  |  | $ | — |  |  | $ | 32,962 |  |  | $ | — |  |  | $ | — |  |  | $ | 32,962 |
Additions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at December 31, 2018 | — |  |  | — |  |  | 32,962 |  |  | — |  |  | — |  |  | 32,962 |
Additions | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at December 31, 2019 | $ | — |  |  | $ | — |  |  | $ | 32,962 |  |  | $ | — |  |  | $ | — |  |  | $ | 32,962 |

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