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RELATED PARTY TRANSACTIONS
 12 Months Ended
Dec. 31, 2021
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

16. RELATED PARTY TRANSACTIONS

Bell Mobile Homes, a retailer owned by one of the Company’s significant shareholders, purchases manufactured homes from the Company. Accounts receivable balances due from Bell Mobile Homes were $1 and $1 as of December 31, 2021 and 2020, respectively. Accounts payable balances due to Bell Mobile Homes for maintenance and related services were $49 and $61 as of December  31, 2021 and 2020, respectively. Home sales to Bell Mobile Homes were $3,724 and $2,631 for the years ended December 31, 2021 and 2020, respectively.

Shipley Bros., Ltd. (“Shipley Bros.”), a retailer owned by one of the Company’s significant shareholders, purchases manufactured homes from the Company. Home sales to Shipley Bros. were $2,825 and $1,786 as of December 31, 2021 and 2020, respectively. There were no accounts receivable balances or accounts payable balances due from/to Shipley Bros. as of December 31, 2021 and 2020, respectively.