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Land and Development | 6 Months Ended
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Jun. 30, 2020
Land And Development [Abstract] |
Land and Development | Land and Development The Company's land and development assets were comprised of the following ($ in thousands):
| As of |  |
| June 30, |  | December 31,
| 2020 |  | 2019
Land and land development, at cost | $ | 514,649 |  |  | $ | 590,153 |
Less: accumulated depreciation | (10,072) |  |  | (9,608) |
Total land and development, net | $ | 504,577 |  |  | $ | 580,545 |
Acquisitions—During the six months ended June 30, 2019, the Company acquired a land and development asset from an unconsolidated entity in which the Company owned a noncontrolling 50% equity interest for $34.3 million, which consisted of a $7.3 million cash payment and the assumption of a $27.0 million loan. Dispositions—During the six months ended June 30, 2020 and 2019, the Company sold land parcels and residential lots and units and recognized land development revenue of $95.8 million and $21.8 million, respectively. During the six months ended June 30, 2020 and 2019, the Company recognized land development cost of sales of $93.3 million and $23.7 million, respectively, from its land and development portfolio. Impairments—During the six months ended June 30, 2020, the Company recorded an impairment of $1.5 million on a land and development asset.

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