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Mortgage and Other Notes Receivable (Tables)
12 Months Ended
Dec. 31, 2023
Mortgage and Other Notes Receivable [Abstract]  
Schedule of Financing Receivable Credit Quality Indicators The credit quality indicator as of December 31, 2023, is presented below for the amortized cost, net by year of origination of ($ in thousands):
20232022202120202019PriorTotal
Mortgages
more than 1.5x$— $70,042 $— $22,337 $32,700 $2,587 $127,666 
between 1.0x and 1.5x1,550 — — — — 14,700 16,250 
less than 1.0x— — — — 6,423 — 6,423 
1,550 70,042 — 22,337 39,123 17,287 150,339 
Mezzanine
more than 1.5x720 — 14,933 — — — 15,653 
between 1.0x and 1.5x— — 23,934 — — — 23,934 
less than 1.0x— — — — — 25,000 25,000 
720 — 38,867 — — 25,000 64,587 
Non-performing
less than 1.0x— — — 2,095 — 24,500 26,595 
— — — 2,095 — 24,500 26,595 
Revolver
between 1.0x and 1.5x19,226 
19,226 
Credit loss reserve(15,476)
$245,271 
Schedule of Financing Receivable, Allowance for Credit Loss, Roll Forward
The allowance for expected credit losses is presented in the following table for the year ended December 31, 2023 ($ in thousands):
Balance at January 1, 2023$15,338 
Provision for expected credit losses138 
Balance at December 31, 2023$15,476