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RELATED PARTY TRANSACTIONS
12 Months Ended
Dec. 31, 2022
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

17. 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 $0 and $1 as of December 31, 2022 and 2021, respectively. Accounts payable balances due to Bell Mobile Homes for maintenance and related services were $132 and $49 as of December  31, 2022 and 2021, respectively. Home sales to Bell Mobile Homes were $4,499 and $3,724 for the years ended December 31, 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 $3,181 and $2,825 as of December 31, 2022 and 2021, respectively. There were no accounts receivable balances or accounts payable balances due from/to Shipley Bros. as of December 31, 2022 and 2021, respectively.

At December 31, 2022, the Company had a receivable of $68 from a principal shareholder.  This amount is included in the Company’s accounts receivable balance as of December 31, 2022.