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Deferred Income | 9 Months Ended
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Sep. 30, 2022
Revenue from Contract with Customer [Abstract] |
Deferred Income | Deferred Income In previous years, we sold properties to related parties at a gain and therefore the sales criteria for the full accrual method was not met, and as such we deferred the gain recognition and accounted for the sales by applying the finance, deposit, installment or cost recovery methods, as appropriate. The gain on these transactions is 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 of this sale, we recognized a gain of $10,026 during the nine months ended September 30, 2022 that had previously been deferred. As of September 30, 2022 and December 31, 2021, we had deferred gain of $9,791.

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