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Mortgage and Other Notes Receivable (Tables)
 9 Months Ended
Sep. 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 September 30, 2024 is presented below for the amortized cost, net by year of origination ($ in thousands):
20242023202220212020PriorTotal
Mortgages
more than 1.5x$10,227 $— $42,443 $— $— $39,068 $91,738 
between 1.0x and 1.5x14,870 930 28,368 — — — 44,168 
less than 1.0x— 620 — — — 14,700 15,320 
25,097 1,550 70,811 — — 53,768 151,226 
Mezzanine
more than 1.5x— 518 — 13,547 — — 14,065 
between 1.0x and 1.5x— 226 — 21,521 — — 21,747 
less than 1.0x— — — — — 25,000 25,000 
— 744 — 35,068 — 25,000 60,812 
Non-performing
  more than 1.5x— — — — — 10,000 10,000 
  between 1.0x and 1.5x— — — — — 14,500 14,500 
  less than 1.0x— — — — 1,947 — 1,947 
— — — — 1,947 24,500 26,447 
Revolver
more than 1.5x13,476 
13,476 
Credit loss reserve(19,411)
$232,550 
Schedule of Financing Receivable, Allowance for Credit Loss
The allowance for expected credit losses is presented in the following table for the nine months ended September 30, 2024 ($ in thousands):
Balance at January 1, 2024$15,476 
Provision for expected credit losses3,935 
Balance at September 30, 2024
$19,411