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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair value of financial instruments (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
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Consumer Loan | Fair Value | Level 3 |  |
Fair value of financial instruments |  |
Loans | $ 115,000 | $ 101,000
Consumer Loan | Book Value |  |
Fair value of financial instruments |  |
Loans | 111,742 | 105,042
Notes Receivable from Mobile Home Parks | Fair Value | Level 3 |  |
Fair value of financial instruments |  |
Notes receivable | 108,000 | 85,000
Notes Receivable from Mobile Home Parks | Book Value |  |
Fair value of financial instruments |  |
Notes receivable | 109,806 | 86,881
Other Note Receivable | Fair Value | Level 3 |  |
Fair value of financial instruments |  |
Notes receivable | 15,000 | 14,000
Other Note Receivable | Book Value |  |
Fair value of financial instruments |  |
Notes receivable | $ 15,104 | $ 13,478

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- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
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- Definition Fair value portion of an agreement for an unconditional promise by the maker to pay the holder a definite sum of money at a future date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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