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3) Investments: Commercial Real Estate Held for Investment (Details) - USD ($) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2020 | Sep. 30, 2019 | Sep. 30, 2020 | Sep. 30, 2019 | Dec. 31, 2019
Bank and other loans payable | $ 424,932,007 |  | $ 424,932,007 |  | $ 217,572,612
Impairment losses on commercial real estate held for sale | 800,000 | $ 790,827 | 846,980 | $ 2,658,024 |
Commercial Real Estate |  |  |  |  |
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Gross | 70,054,000 |  | 70,054,000 |  | 87,815,000
Bank and other loans payable | $ 46,681,000 |  | $ 46,681,000 |  | $ 54,917,000

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- Definition Amount, before accumulated depreciation, of real estate investment by entity with substantial portion of business acquiring and holding investment real estate or interest in real estate. Excludes real estate not held as investment or interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 970 -SubTopic 360 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-28(Column E)) -URI http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024 + Details
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