XML 51 R40.htm IDEA: XBRL DOCUMENT
v3.21.1

Related Party Transactions (Details) $ in Millions | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Mar. 31, 2021 USD ($) Lot | Mar. 31, 2020 USD ($) Lot | Mar. 31, 2021 USD ($) Lot | Mar. 31, 2020 USD ($) Lot | Sep. 30, 2020 USD ($) Lot
Related Party Transaction [Line Items] |  |  |  |  |
Number of Units in Real Estate Property | Lot | 84,500 |  | 84,500 |  | 60,500
Number of Lots Sold | Lot | 3,588 | 1,951 | 7,155 | 4,373 |
Real estate | $ 1,698.6 |  | $ 1,698.6 |  | $ 1,309.7
Inventory, Land Held for Development and Sale | 55.5 |  | 55.5 |  | 5.4
Revenues | 287.1 | $ 159.1 | 594.2 | $ 406.4 |
D.R. Horton, Inc. [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Due to Related Parties, Current | 1.1 |  | 1.1 |  | $ 8.4
Deferred Revenue, Period Increase (Decrease) | (0.2) | 0.8 |  | (0.6) |
Related Party Transaction, Purchases from Related Party | $ 1.2 | $ 1.5 | 2.9 | 2.9 |
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party |  |  | 2.0 | 2.6 |
Related Party Transaction, Expenses from Transactions with Related Party |  |  | 1.8 | 1.0 |
Costs and Expenses, Related Party |  |  | $ 1.4 | $ 1.3 |
D.R. Horton, Inc. [Member] | Maximum [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Related Party Transaction, Rate |  |  | 16.00% |  |
D.R. Horton, Inc. [Member] | Minimum [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Related Party Transaction, Rate |  |  | 12.00% |  |
D.R. Horton, Inc. [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Number of Lots Sold | Lot | 3,358 | 1,906 | 6,747 | 4,296 |
Revenue from Related Parties | $ 265.6 | $ 151.2 | $ 559.6 | $ 366.8 |
Under Contract [Member] | D.R. Horton, Inc. [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Number of Units in Real Estate Property | Lot | 20,400 |  | 20,400 |  | 14,000
Related Party Transaction, Purchase Obligation from Parent | $ 1,505.3 |  | $ 1,505.3 |  | $ 1,022.2
Under Contract [Member] | D.R. Horton, Inc. [Member] | Notes Payable, Other Payables |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Related Party Deposit Liabilities | 2.6 |  | 2.6 |  | 4.8
Under Contract [Member] | D.R. Horton, Inc. [Member] | Cash |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Related Party Deposit Liabilities | $ 134.1 |  | $ 134.1 |  | $ 92.2
Right of First Offer [Member] | D.R. Horton, Inc. [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Number of Units in Real Estate Property | Lot | 16,700 |  | 16,700 |  | 16,400
Other Expense [Member] | D.R. Horton, Inc. [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Related Party Transaction, Amounts of Transaction | $ 7.3 | 8.2 | $ 28.2 | 13.3 |
Deposits [Member] | D.R. Horton, Inc. [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Related Party Transaction, Amounts of Transaction | $ 8.0 | $ 5.5 | $ 24.2 | $ 16.2 |
Land [Member] | D.R. Horton, Inc. [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Number of Lots Sold | Lot | 14 | 0 | 14 | 36 |
Revenue from Related Parties | $ 3.0 | $ 0.0 | $ 3.0 | $ 7.2 |
Real Estate [Member] |  |  |  |  |
Related Party Transaction [Line Items] |  |  |  |  |
Revenues | $ 280.2 | $ 156.4 | $ 587.1 | $ 373.5 |

X
- Definition Number of Lots Sold + References No definition available. + Details
Name: | for_NumberofLotsSold
Namespace Prefix: | for_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Related Party Transaction, Purchase Obligation from Parent + References No definition available. + Details
Name: | for_RelatedPartyTransactionPurchaseObligationfromParent
Namespace Prefix: | for_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Costs of sales and operating expenses for the period incurred from transactions with related parties. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 + Details
Name: | us-gaap_CostsAndExpensesRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase (decrease) in deferred revenue. + References No definition available. + Details
Name: | us-gaap_DeferredRevenuePeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)(1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DueToRelatedPartiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying amount net of impairment reserves as of the balance sheet date primarily consisting of deposits for land purchases (including option payments), related acquisition costs, and land which is not expected to be developed in the next two years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6(a)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_InventoryLandHeldForDevelopmentAndSale
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date, net of valuation allowances and impairment losses, of costs of land expected to be developed in the near term plus capitalized costs of development, for purposes of selling completed units to home buyers or commercial or industrial entities.. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6(a)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_InventoryRealEstateLandAndLandDevelopmentCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The number of units in a real estate property owned as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_NumberOfUnitsInRealEstateProperty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of deposits held by the entity for a related party (entity, shareholder, employee). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(k)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(k)(1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_RelatedPartyDepositLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of transactions with related party during the financial reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 + Details
Name: | us-gaap_RelatedPartyTransactionAmountsOfTransaction
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Expenses recognized resulting from transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 + Details
Name: | us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party. + References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionPurchasesFromRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties. + References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of selling, general and administrative expenses resulting from transactions, excluding transactions that are eliminated in consolidated or combined financial statements, with related party. + References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07.1(c)) -URI http://asc.fasb.org/extlink&oid=120401555&loc=SL114874292-224272 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(e)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 + Details
Name: | us-gaap_RevenueFromRelatedParties
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=75031198&loc=d3e14064-108612 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -URI http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(1)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 + Details
Name: | us-gaap_Revenues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=for_D.R.HortonInc.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=for_D.R.HortonInc.Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis=for_UnderContractMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | for_TypesOfDepositsAxis=us-gaap_NotesPayableOtherPayablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | for_TypesOfDepositsAxis=us-gaap_CashMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MortgageLoansOnRealEstateDescriptionTypeOfPropertyAxis=for_RightofFirstOfferMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TransactionTypeAxis=us-gaap_OtherExpenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TransactionTypeAxis=us-gaap_DepositsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PublicUtilitiesInventoryAxis=us-gaap_LandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_RealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |