| Liquidation Basis of Accounting, Change in Liability for Estimated Costs in Excess of Estimated Receipts [Table Text Block] |
| |
|
January 1, 2026
|
|
|
Expenditures/
(Receipts)
|
|
|
Remeasurement of
Assets and Liabilities
|
|
|
June 30,
2026
|
|
|
Assets:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Estimated rents and reimbursements
|
|
$ |
7,793,680 |
|
|
$ |
(1,438,939 |
) |
|
$ |
113,552 |
|
|
$ |
6,468,293 |
|
|
Prepaid expenses and other assets
|
|
|
506,396 |
|
|
|
(10,243 |
) |
|
|
- |
|
|
|
496,153 |
|
|
Liabilities:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Property operating costs
|
|
|
(5,209,378 |
) |
|
|
1,001,258 |
|
|
|
(17,829 |
) |
|
|
(4,225,949 |
) |
|
Capital expenditures
|
|
|
(350,000 |
) |
|
|
79,768 |
|
|
|
- |
|
|
|
(270,232 |
) |
|
Land entitlement costs
|
|
|
(1,325,969 |
) |
|
|
144,052 |
|
|
|
186,866 |
|
|
|
(995,051 |
) |
|
Closing credit for infrastructure costs
|
|
|
(4,020,222 |
) |
|
|
- |
|
|
|
- |
|
|
|
(4,020,222 |
) |
|
Corporate expenditures
|
|
|
(9,438,950 |
) |
|
|
983,433 |
|
|
|
920,855 |
|
|
|
(7,534,662 |
) |
|
Selling costs on real estate assets
|
|
|
(3,055,351 |
) |
|
|
54,710 |
|
|
|
- |
|
|
|
(3,000,641 |
) |
|
Retention bonus payments to officers and employees*
|
|
|
(2,234,824 |
) |
|
|
7,194 |
|
|
|
(7,194 |
) |
|
|
(2,234,824 |
) |
|
Liability for estimated liquidation and operating costs net of estimated receipts
|
|
$ |
(17,334,618 |
) |
|
$ |
821,233 |
|
|
$ |
1,196,250 |
|
|
$ |
(15,317,135 |
) |
|