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Interest (Tables) | 3 Months Ended
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Dec. 31, 2022
Real Estate [Abstract] |
Real Estate Inventory, Capitalized Interest Costs | The following table presents certain information regarding interest for the periods presented:
| Three Months Ended December 31, |  |
in thousands | 2022 |  | 2021 |  |  |  |
Capitalized interest in inventory, beginning of period | $ | 109,088 |  |  | $ | 106,985 |  |  |  |  |
Interest incurred | 17,830 |  |  | 18,311 |  |  |  |  |
Interest expense not qualified for capitalization and included as other expense(a) | — |  |  | — |  |  |  |  |
Capitalized interest amortized to home construction and land sales expenses(b) | (13,775) |  |  | (14,780) |  |  |  |  |
Capitalized interest in inventory, end of period | $ | 113,143 |  |  | $ | 110,516 |  |  |  |  |
(a) The amount of interest capitalized depends on the qualified inventory balance, which considers the status of the Company's inventory holdings. Qualified inventory balance includes the majority of homes under construction and land under development but excludes land held for future development and land held for sale. (b) Capitalized interest amortized to home construction and land sales expenses varies based on the number of homes closed during the period and land sales, if any, as well as other factors.

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