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FAIR VALUE MEASUREMENTS - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands | Mar. 31, 2024 | Dec. 31, 2023
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Fair Value | Level 3 | Consumer Loan |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Loans | $ 157,590 | $ 155,146
Fair Value | Level 3 | Notes Receivable from Mobile Home Parks |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 150,269 | 176,270
Fair Value | Level 3 | Other Note Receivable |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 22,313 | 34,340
Book Value | Consumer Loan |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Loans | 159,185 | 156,499
Book Value | Notes Receivable from Mobile Home Parks |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 156,278 | 178,724
Book Value | Other Note Receivable |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | $ 22,816 | $ 34,590

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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 -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10 + Details
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