| Liquidation Basis of Accounting, Change in Liability for Estimated Costs in Excess of Estimated Receipts [Table Text Block] |
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January 1, 2026
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Expenditures/ (Receipts)
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Remeasurement of Assets and Liabilities
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March 31,
2026
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Assets:
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Estimated rents and reimbursements
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$ |
7,793,680 |
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$ |
(709,515 |
) |
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$ |
(6,848 |
) |
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$ |
7,077,317 |
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Prepaid expenses and other assets
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506,396 |
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(21,007 |
) |
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- |
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485,389 |
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Liabilities:
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Property operating costs
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(5,209,378 |
) |
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531,626 |
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(44,590 |
) |
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(4,722,342 |
) |
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Capital expenditures
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(350,000 |
) |
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|
79,768 |
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- |
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(270,232 |
) |
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Land entitlement costs
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(1,325,969 |
) |
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97,507 |
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- |
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(1,228,462 |
) |
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Closing credit for infrastructure costs
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(4,020,222 |
) |
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- |
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- |
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(4,020,222 |
) |
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Corporate expenditures
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(9,438,950 |
) |
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567,596 |
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116,443 |
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(8,754,911 |
) |
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Selling costs on real estate assets
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(3,055,351 |
) |
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13,751 |
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- |
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(3,041,600 |
) |
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Retention bonus payments to officers and employees*
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(2,234,824 |
) |
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- |
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- |
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(2,234,824 |
) |
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Liability for estimated liquidation and operating costs net of estimated receipts
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$ |
(17,334,618 |
) |
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$ |
559,726 |
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$ |
65,005 |
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$ |
(16,709,887 |
) |
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