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Mortgage And Other Notes Receivable (Tables)
9 Months Ended
Sep. 30, 2023
Mortgage and Other Notes Receivable [Abstract]  
Schedule of Financing Receivable Credit Quality Indicators The credit quality indicator as of September 30, 2023, is presented below for the amortized cost, net by year of origination ($ in thousands):
20232022202120202019PriorTotal
Mortgages
more than 1.5x$— $68,463 $— $22,307 $— $2,641 $93,411 
between 1.0x and 1.5x— — — — 32,700 14,700 47,400 
less than 1.0x— — — — 6,423 — 6,423 
— 68,463 — 22,307 39,123 17,341 147,234 
Mezzanine
more than 1.5x496 — 16,526 — — — 17,022 
between 1.0x and 1.5x216 — 23,943 — — — 24,159 
less than 1.0x— — — — — 25,000 25,000 
712 — 40,469 — — 25,000 66,181 
Non-performing
  less than 1.0x— — — 2,127 — 24,500 26,627 
— — — 2,127 — 24,500 26,627 
Revolver
between 1.0x and 1.5x18,726 
18,726 
Credit loss reserve(15,808)
$242,960 
Schedule of Financing Receivable, Allowance for Credit Loss
The allowance for expected credit losses is presented in the following table for the nine months ended September 30, 2023 ($ in thousands):
Beginning balance at January 1, 2023$15,338 
Provision for expected credit losses470 
Balance at September 30, 2023
$15,808