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3) Investments: Residential Real Estate Investment (Details) - USD ($) | Sep. 30, 2020 | Dec. 31, 2019
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Real estate held for investment (net of accumulated depreciation) | $ 123,002,683 | $ 102,756,946
Real estate held for sale | 7,990,181 | 14,097,627
Residential Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | 25,166,274 | 12,530,306
Real estate held for sale | 3,455,244 | 8,021,306
California | Residential Real Estate |  |
Real estate held for sale | 0 | 640,452
Florida | Residential Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | 1,261,975 | 2,487,723
Real estate held for sale | 1,104,936 | 1,300,641
Nevada | Residential Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | 686,124 | 293,516
Real estate held for sale | 293,516 | 0
Ohio | Residential Real Estate |  |
Real estate held for sale | 10,000 | 10,000
Utah | Residential Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | 22,931,994 | 9,462,886
Real estate held for sale | 2,046,792 | 5,880,213
Washington | Residential Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | 286,181 | 286,181
Real estate held for sale | $ 0 | $ 190,000

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- Definition Carrying amount as of the balance sheet date of investments in land and buildings held for sale, excluding real estate considered to be inventory of the entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(f)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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- Definition Amount of real estate investment property, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(d)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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