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Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Schedule of interests in lot option agreements

The following table provides a summary of our interests in lot option agreements as of September 30, 2021 and September 30, 2020:

in thousands			Deposits & Non-refundable Pre-acquisition Costs Incurred						Remaining Obligation, Net of Cash Deposits
As of September 30, 2021
Unconsolidated lot option agreements			$	114,688					$	676,149
As of September 30, 2020
Unconsolidated lot option agreements			$	75,921					$	395,133

Schedule of estimated useful lives

Depreciation is computed on a straight-line basis based on estimated useful lives as follows:

Asset Class						Useful Lives
Buildings						25 - 30 years
Information systems						Lesser of estimated useful life of the asset or 5 years
Furniture, fixtures and computer and office equipment						3 - 7 years
Model and sales office improvements						Lesser of estimated useful life of the asset or estimated life of the community
Leasehold improvements						Lesser of the lease term or the estimated useful life of the asset

The following table presents our property and equipment as of September 30, 2021 and September 30, 2020:

in thousands			September 30, 2021						September 30, 2020
Model furnishings and sales office improvements			$	19,617					$	17,604
Information systems			18,628						14,930
Furniture, fixtures and office equipment			10,613						10,287
Leasehold improvements			4,279						4,959
Buildings and improvements			1,671						1,671
Property and equipment, gross			54,808						49,451
Less: Accumulated depreciation			(31,923)						(27,171)
Property and equipment, net			$	22,885					$	22,280

Schedule of revenue recognition

The following table presents our total revenue disaggregated by revenue stream:

			Fiscal Year Ended
			September 30,
in thousands			2021						2020						2019
Homebuilding revenue			$	2,127,700					$	2,116,910					$	2,077,245
Land sales and other revenue			12,603						10,167						10,494
Total revenue (a)			$	2,140,303					$	2,127,077					$	2,087,739

(a) Please see Note 18 for total revenue disaggregated by reportable segment.

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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.

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Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

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