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Consolidated Statements of Changes in Net Assets (Liquidation Basis) - USD ($) | 12 Months Ended
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Dec. 31, 2019 | Dec. 31, 2018
Basis of Accounting, Liquidation [Member] |  |  |
Net assets in liquidation, beginning of period | $ 26,846,670 | $ 26,637,350 |
Change in liquidation value of real estate | 12,068,730 | 3,984,605 |
Liability for estimated costs in excess of estimated receipts during liquidation** | (7,545,763) | (3,775,285) | [1]
Net increase in liquidation value | 4,522,967 | 209,320 |
Net assets in liquidation, end of period | 31,369,637 | $ 26,846,670 |
Net assets in liquidation, end of period | $ 31,369,637 |  |
[1] | These estimates were based on the liquidation being completed by the end of 2019.

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