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Mortgage and Other Notes Receivable (Tables) | 6 Months Ended
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Jun. 30, 2024
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract] |
Schedule of Financing Receivable Credit Quality Indicators | The credit quality indicator as of June 30, 2024 is presented below for the amortized cost, net by year of origination ($ in thousands):
| 2024 | 2023 | 2022 | 2021 | 2020 | Prior | Total
Mortgages |  |  |  |  |  |  |
more than 1.5x | $ | 9,407 |  | $ | — |  | $ | 70,351 |  | $ | — |  | $ | — |  | $ | 35,100 |  | $ | 114,858 |
between 1.0x and 1.5x | 14,862 |  | 930 |  | — |  | — |  | — |  | 6,423 |  | 22,215 |
less than 1.0x | — |  | 620 |  | — |  | — |  | — |  | 14,700 |  | 15,320 |
| 24,269 |  | 1,550 |  | 70,351 |  | — |  | — |  | 56,223 |  | 152,393 |
Mezzanine |  |  |  |  |  |  |
more than 1.5x | — |  | 512 |  | — |  | 14,049 |  | — |  | — |  | 14,561 |
between 1.0x and 1.5x | — |  | 223 |  | — |  | 21,621 |  | — |  | — |  | 21,844 |
less than 1.0x | — |  | — |  | — |  | — |  | — |  | 25,000 |  | 25,000 |
| — |  | 735 |  | — |  | 35,670 |  | — |  | 25,000 |  | 61,405 |
Non-performing |  |  |  |  |  |  |
between 1.0x and 1.5x | — |  | — |  | — |  | — |  | — |  | 24,500 |  | 24,500 |
less than 1.0x | — |  | — |  | — |  | — |  | 1,997 |  | — |  | 1,997 |
| — |  | — |  | — |  | — |  | 1,997 |  | 24,500 |  | 26,497 |
Revolver |  |  |  |  |  |  |
more than 1.5x |  |  |  |  |  |  | 16,476 |
|  |  |  |  |  |  | 16,476 |
|  |  |  |  | Credit loss reserve | (15,921) |
|  |  |  |  |  |  | $ | 240,850 |
Schedule of Financing Receivable, Allowance for Credit Loss | The allowance for expected credit losses is presented in the following table for the six months ended June 30, 2024 ($ in thousands):
Balance at January 1, 2024 | $ | 15,476 |
Provision for expected credit losses | 445 |
Balance at June 30, 2024 | $ | 15,921 |

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- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-29 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-5 + Details
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