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2) Investments: Residential Real Estate Investment (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Real estate held for investment (net of accumulated depreciation) |  | $ 131,684,453 | $ 102,756,946
Real estate held for sale |  | 7,878,807 | 14,097,627
Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) |  | 24,843,743 | 12,530,306
Real estate held for sale |  | 3,478,254 | 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) |  | 0 | 2,487,723
Real estate held for sale |  | 744,322 | 1,300,641
Nevada | Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) |  | 0 | 293,516
Real estate held for sale |  | 979,640 | 0
Ohio | Residential Real Estate |  |  |
Real estate held for sale |  | 10,000 | 10,000
Utah |  |  |
Real estate held for investment (net of accumulated depreciation) | [1] | 23,777,478 | 7,889,576
Utah | Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) | [2] | 24,557,562 | 9,462,886
Real estate held for sale |  | 1,744,292 | 5,880,213
Lots available for sale |  | 36 | 48
Lots to be developed |  | 350 | 174
Washington | Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) | [3] | 286,181 | 286,181
Real estate held for sale |  | $ 0 | $ 190,000
[1] | The estimated remaining cost to complete the undeveloped lots is $17,354,000 and $1,900,000 as of December 31, 2020 and 2019, respectively
[2] | Including subdivision land developments
[3] | Improved residential lots

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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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