General form of registration statement for all companies including face-amount certificate companies

Fair Value Measurements (Details 1)

v3.20.4
Fair Value Measurements (Details 1) - Landsea Homes [Member] - USD ($)
Sep. 30, 2020
Dec. 31, 2019
Dec. 31, 2018
Liabilities:      
Notes receivable from lot sales [1]   $ 25,000 $ 17,475,000
Construction loans [3] $ 80,207,000 [2] 92,640,000 [2] 65,157,000 [1]
Revolving credit facility [2],[3] 143,362,000 8,680,000 50,793,000 [1]
EB-5 notes payable [4] 86,713,000 95,010,000 83,796,000
Loan payable 4,265,000  
Level 2 [Member]      
Liabilities:      
Notes receivable from lot sales [1]   25,000 17,475,000
Construction loans [3] 80,207,000 [2] 92,640,000 [2] 65,157,000 [1]
Revolving credit facility [2],[3] 143,362,000 8,680,000 50,793,000 [1]
EB-5 notes payable [4] 86,713,000 95,010,000 $ 83,796,000
Loan payable $ 4,265,000  
[1] Carrying amount approximates fair value due to short-term nature.
[2] Carrying amount approximates fair value due to the variable interest rate terms of these loans.
[3] Carrying amount is net of any discount/premium and deferred financing costs.
[4] Carrying amount approximates fair value due to recent issuances of EB-5 debt having similar characteristics, including interest rate.