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v3.23.3

Revenue and Contract Balances (Tables) | 9 Months Ended
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Sep. 30, 2023
Revenue from Contract with Customer [Abstract] |
Schedule of Disaggregation of Revenue | Revenue by type for the three and nine months ended September 30, 2023 and 2022, was as follows (in millions):
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2023 |  | 2022 |  | 2023 |  | 2022
Revenues: |  |  |  |  |  |  |  |
Commercial Real Estate |  | $ | 48.2 |  |  | $ | 46.5 |  |  | $ | 145.6 |  |  | $ | 138.8 |
Land Operations: |  |  |  |  |  |  |  |
Development sales revenue |  | — |  |  | — |  |  | — |  |  | 6.3 |
Unimproved/other property sales revenue |  | 4.0 |  |  | — |  |  | 8.1 |  |  | 2.0 |
Other operating revenue |  | 0.3 |  |  | 2.9 |  |  | 2.3 |  |  | 12.6 |
Land Operations |  | 4.3 |  |  | 2.9 |  |  | 10.4 |  |  | 20.9 |
Total revenues |  | $ | 52.5 |  |  | $ | 49.4 |  |  | $ | 156.0 |  |  | $ | 159.7 |
Schedule of Contract Balances | The following table provides information about receivables, contract assets and contract liabilities from contracts with customers (in millions):
|  | September 30, 2023 |  | December 31, 2022
Accounts receivable |  | $ | 6.7 |  |  | $ | 8.6 |
Allowances (credit losses and doubtful accounts) |  | (3.1) |  |  | (2.5) |
Accounts receivable, net of allowance for credit losses and allowance for doubtful accounts |  | $ | 3.6 |  |  | $ | 6.1 |
Variable consideration 1 |  | $ | 62.0 |  |  | $ | 62.0 |
Prepaid rent |  | 7.4 |  |  | 4.4 |
Other deferred revenue |  | 2.5 |  |  | 2.4 |
Deferred revenue |  | $ | 71.9 |  |  | $ | 68.8 |
1 Variable consideration deferred as of the end of the periods related to amounts received in the sale of agricultural land on Maui in 2018 that, under revenue recognition guidance, could not be included in the transaction price.

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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