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Land and Development | 9 Months Ended
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Sep. 30, 2021
Land And Development [Abstract] |
Land and Development | Note 6—Land and Development The Company’s land and development assets were comprised of the following ($ in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As of | ​
​ | ​ | September 30, | ​ | December 31, | ​
​ |  | 2021 |  | 2020 | ​
Land and land development, at cost | ​ | $ | 313,428 | ​ | $ | 441,201 | ​
Less: accumulated depreciation | ​ |  | (10,583) | ​ |  | (10,538) | ​
Total land and development, net | ​ | $ | 302,845 | ​ | $ | 430,663 | ​
​ Dispositions—During the nine months ended September 30, 2021 and 2020, the Company sold land parcels and residential lots and units and recognized land development revenue of $157.9 million and $116.3 million, respectively. During the nine months ended September 30, 2021 and 2020, the Company recognized land development cost of sales of $147.5 million and $114.7 million, respectively, from its land and development portfolio. ​ Impairments—During the nine months ended September 30, 2020, the Company recorded an impairment of $1.5 million on a land and development asset.

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