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REAL ESTATE HELD FOR SALE	12 Months Ended
	Sep. 30, 2012
REAL ESTATE HELD FOR SALE
REAL ESTATE HELD FOR SALE	5. REAL ESTATE HELD FOR SALE Kaupulehu 2007 developed two luxury residences in the Lot 4A Increment I area located in the North Kona District of the island of Hawaii, north of Hualalai Resort at Historic Ka’upulehu, between the Queen Kaahumanu Highway and the Pacific Ocean. During the quarter ended June 30, 2012, one of the homes developed by Kaupulehu 2007 was sold for $5,975,000 for a nominal loss. During the quarter ended March 31, 2012, Kaupulehu 2007 recorded a $1,854,000 reduction in the carrying values of both houses held for sale to reflect a decline in the estimated market value of the two luxury residences.  The writedown is included in the Consolidated Statements of Operations under the caption “Reduction of carrying value of assets.”

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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.

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