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Deferred Income | 3 Months Ended
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Mar. 31, 2021
Revenue Recognition and Deferred Revenue [Abstract] |
Deferred Income | Deferred Income In previous years, we sold properties to related parties where we have had continuing involvement in the form of management or financial assistance associated with the sale of the properties. Because of the continuing involvement associated with the sale, the sales criteria for the full accrual method is not met, and as such we deferred some or all of the gain recognition and accounted for the sale by applying the finance, deposit, installment or cost recovery methods, as appropriate, until the sales criteria is met. The gain on these transactions have been deferred until the properties are sold to a non-related third party. On January 29, 2021, UHF sold El Dorado, a 208 unit multifamily property in McKinney, Texas; Limestone Ranch, a 252 unit multifamily property in Lewisville, Texas; and Marquis, a 276 unit multifamily property in Lewisville, Texas to a non-related third party. As a result, we recognized a gain of $10,026 that had been previously deferred upon our sale of these properties to UHF. As of March 31, 2021 and December 31, 2020, we had deferred gain of $9,791 and $19,821, respectively.

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