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RELATED PARTY TRANSACTIONS
9 Months Ended
Sep. 30, 2022
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

16. RELATED PARTY TRANSACTIONS

Bell Mobile Homes, a retailer owned by one of the Company’s significant owners, purchases manufactured homes from the Company. Accounts receivable balances due from Bell Mobile Homes were $57 and $1 as of September 30, 2022 and December 31, 2021, respectively. Accounts payable balances due to Bell Mobile Homes for maintenance and related services were $57 and $49 as of September 30, 2022 and December 31, 2021, respectively. Home sales to Bell Mobile Homes were $695 and $1,750 for the three months ended September 30, 2022 and 2021, respectively, and $2,550 and $3,143 for the nine months ended September 30, 2022 and 2021, 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 $524 and $1,047 for the three months ended September 30, 2022 and 2021, respectively, and $2,235 and $2,486 for the nine months ended September 30, 2022 and 2021, respectively. Accounts receivable balances due from Shipley Bros. were $117 and $0 as of September 30, 2022 and December 31, 2021, respectively. There were no accounts payable balances due to Shipley Bros. as of September 30, 2022 and December 31, 2021, respectively.