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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of future minimum lease income

Future minimum lease income under all operating leases for each of the next five years at December 31, 2024, is as follows:

​	​	​	​
2025		$	1,165
2026	​		1,165
2027	​		993
2028	​		821
2029	​		472
Thereafter	​		106
Total	​	$	4,722

Schedule of the activity within the warranty liability account

​

​	​	​	​	​	​	​
​	​	Year Ended December 31,
​	​	2024			2023
Warranty liability, beginning of period	​	$	2,910	​	$	3,049
Product warranty reserve accrued	​		840	​		2,552
Warranty costs incurred	​		(1,800)	​		(2,691)
Warranty liability, end of period	​	$	1,950	​	$	2,910

​

Schedule of fair market value and book value of the portfolios

​

​	​	​	​	​	​	​
​	​	As of December 31,		​	As of December 31,
​	​	2024		​	2023
Consumer loan portfolio, fair value	​	$	164,755	​	$	155,146
Consumer loan portfolio, book value	​		174,105	​		156,500
Fixed rate MHP Notes, fair value	​	​	181,697	​		174,027
Fixed rate MHP Notes, book value	​	​	183,108	​		176,481
Variable rate MHP Notes, book value	​	​	23,356	​	​	5,499
Fixed rate other notes, fair value	​	​	14,730	​		34,340
Fixed rate other notes, book value	​	​	14,916	​		34,590

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Tabular disclosure of maturity of future minimum payments to be received by lessor on annual basis for operating lease.

+ References

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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- Definition

Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-8

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