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FAIR VALUE MEASUREMENTS - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands | Sep. 30, 2022 | Dec. 31, 2021
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Fair Value | Level 3 | Consumer Loan |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Loans | $ 134,500 | $ 125,600
Fair Value | Level 3 | Notes Receivable from Mobile Home Parks |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 116,900 | 83,000
Fair Value | Level 3 | Other Note Receivable |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 19,700 | 38,500
Book Value | Consumer Loan |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Loans | 134,450 | 125,623
Book Value | Notes Receivable from Mobile Home Parks |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 118,300 | 83,773
Book Value | Other Note Receivable |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | $ 20,759 | $ 38,886

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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=120391452&loc=d3e13212-122682 + Details
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