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INVESTMENTS IN UNCONSOLIDATED ENTITIES - Summary of Condensed Financial Information Related to Unconsolidated Equity Method Joint Ventures, Revenues and Expenses (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Financial information related to unconsolidated joint ventures, Operations |  |  |  |
Net earnings of unconsolidated entities |  | $ 6,371 | $ 6,093 | $ 4,657
Net earnings |  | 738,748 | 992,192 | 737,444
Meritage Homes |  |  |  |
Financial information related to unconsolidated joint ventures, Operations |  |  |  |
Net earnings of unconsolidated entities |  | 9,176 | 9,699 | 7,236
Equity Method Investment, Nonconsolidated Investee or Group of Investees |  |  |  |
Financial information related to unconsolidated joint ventures, Operations |  |  |  |
Revenue |  | 46,842 | 46,264 | 41,929
Costs and expenses |  | (37,666) | (36,565) | (34,693)
Net earnings | [1],[2] | $ 6,371 | $ 6,140 | $ 4,667
[1] | Our share of pre-tax (loss)/earnings from our mortgage joint venture is recorded in (Loss)/earnings from financial services unconsolidated entities and other, net on the accompanying consolidated income statements. Our share of pre-tax (loss)/earnings from all other joint ventures is recorded in Other income, net, on the accompanying consolidated income statements and excludes joint venture profit related to lots we purchased from the joint ventures, if any. Such profit is deferred until homes are delivered by us and title passes to a homebuyer.
[2] | Balance represents Meritage’s interest, as reflected in the financial records of the respective joint ventures. This balance may differ from the balance reported in our consolidated financial statements due to the following reconciling items: (i) timing differences for revenue and distributions recognition, (ii) step-up basis and corresponding amortization, (iii) capitalization of interest on qualified assets, (iv) income deferrals as discussed in Note (2) below and (v) the cessation of allocation of losses from joint ventures in which we have previously written down our investment balance to zero and where we have no commitment to fund additional losses.

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