XML 44 R29.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Basis of Presentation and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2022
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, 2022 and 2021:
in thousands | Deposits & Non-refundable Pre-acquisition Costs Incurred(a) |  | Remaining Obligation, Net of Cash Deposits |  |
As of September 30, 2022 |  |  |  |  |
Unconsolidated lot option agreements | $ | 142,433 |  |  | $ | 827,600 |  |  |
As of September 30, 2021 |  |  |  |  |
Unconsolidated lot option agreements | $ | 114,688 |  |  | $ | 676,149 |  |  |
(a) Amount is included as a component of land under development within our owned inventory in the consolidated balance sheet.
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 and improvements |  | 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, 2022 and 2021:
in thousands | September 30, 2022 |  | September 30, 2021
Model furnishings and sales office improvements | $ | 22,544 |  |  | $ | 19,617 |
Information systems | 23,074 |  |  | 18,628 |
Furniture, fixtures and office equipment | 11,019 |  |  | 10,613 |
Leasehold improvements | 4,124 |  |  | 4,279 |
Buildings and improvements | 1,671 |  |  | 1,671 |
Property and equipment, gross | 62,432 |  |  | 54,808 |
Less: Accumulated depreciation | (37,866) |  |  | (31,923) |
Property and equipment, net | $ | 24,566 |  |  | $ | 22,885 |
Schedule of revenue recognition | The following table presents our total revenue disaggregated by revenue stream:
| Fiscal Year Ended |  |
| September 30, |  |
in thousands | 2022 |  | 2021 |  | 2020 |  |  |  |
Homebuilding revenue | $ | 2,302,520 |  |  | $ | 2,127,700 |  |  | $ | 2,116,910 |  |  |  |  |
Land sales and other revenue | 14,468 |  |  | 12,603 |  |  | 10,167 |  |  |  |  |
Total revenue(a) | $ | 2,316,988 |  |  | $ | 2,140,303 |  |  | $ | 2,127,077 |  |  |  |  |
(a) Please see Note 18 for total revenue disaggregated by reportable segment.

X
- Definition Summary of Interests in Lot Option Agreements [Table Text Block] + References No definition available. + Details
Name: | bzh_SummaryOfInterestsInLotOptionAgreementsTableTextBlock
Namespace Prefix: | bzh_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration