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REAL ESTATE INVENTORY

9 Months Ended

Jan. 31, 2021

REAL ESTATE INVENTORY

REAL ESTATE INVENTORY

(3)          REAL ESTATE INVENTORY

Real estate inventory consists of:

		January 31,			April 30,
		2021			2020
		(in thousands)
Land held for development or sale		$	54,351		$	53,405
Homebuilding construction in process and completed inventory			1,256			44
		$	55,607		$	53,449

Land held for development or sale represents property located in areas that are planned to be developed or sold in the near term. As of January 31, 2021 and April 30, 2020, the Company held approximately 6,000 acres of land in New Mexico classified as land held for development. Homebuilding construction in process and completed inventory related to residential homes inventory and construction costs for residential homes being built and offered for sale by the homebuilding business segment.

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- Definition

The entire disclosure for certain real estate investment financial statements, real estate investment trust operating support agreements, real estate owned, retail land sales, time share transactions, as well as other real estate related disclosures.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 970
-URI http://asc.fasb.org/topic&trid=2156125

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 978
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 976
-URI http://asc.fasb.org/topic&trid=2134846

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 974
-URI http://asc.fasb.org/topic&trid=2156429

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 972
-URI http://asc.fasb.org/topic&trid=2134617

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