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Mortgage and Other Notes Receivable (Tables)
 12 Months Ended
Dec. 31, 2022
Mortgage and Other Notes Receivable [Abstract]  
Financing Receivable Credit Quality Indicators The credit quality indicator as of December 31, 2022, is presented below for the amortized cost, net by year of origination of ($ in thousands):
20222021202020192018PriorTotal
Mortgages
more than 1.5x$14,033 $— $36,524 $32,700 $— $4,028 $87,285 
between 1.0x and 1.5x— — — — 14,700 — 14,700 
less than 1.0x42,294 — 3,874 6,423 — — 52,591 
56,327 — 40,398 39,123 14,700 4,028 154,576 
Mezzanine
more than 1.5x— 18,776 — — — — 18,776 
between 1.0x and 1.5x— 23,969 — — — 8,835 32,804 
— 42,745 — — — 8,835 51,580 
Non-performing
less than 1.0x— — — — — 24,500 24,500 
— — — — — 24,500 24,500 
Revolver
more than 1.5x1,976 
between 1.0x and 1.5x15,847 
17,823 
Credit loss reserve(15,338)
$233,141 
Schedule of Financing Receivable, Allowance for Credit Loss, Roll Forward
The allowance for expected credit losses is presented in the following table for the year ended December 31, 2022 ($ in thousands):
Balance at January 1, 2022$5,210 
Provision for expected credit losses10,628 
Write-off(500)
Balance at December 31, 2022$15,338