Bluegreen Vacations Holding (BVH) 10-Q 3 Aug 22 2022 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2022	Aug. 01, 2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-09071
Entity Registrant Name	BLUEGREEN VACATIONS HOLDING CORPORATION
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	59-2022148
Entity Address, Address Line One	4960 Conference Way North
Entity Address, Address Line Two	Suite 100
Entity Address, City or Town	Boca Raton
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33431
City Area Code	561
Local Phone Number	912-8000
Title of 12(b) Security	Class A Common Stock, $.01 par value
Trading Symbol	BVH
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0000315858
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Class A Common Stock [Member]
Entity Common Stock, Shares Outstanding		15,206,707
Class B Common Stock [Member]
Entity Common Stock, Shares Outstanding		3,664,117

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 222,076	$ 140,225
Restricted cash ($20,066 and $15,956 in VIEs at June 30, 2022 and December 31, 2021, respectively)	42,245	42,854
Notes receivable	660,469	609,429
Less: Allowance for loan losses	(177,822)	(163,107)
Notes receivable, net ($303,398 and $248,873 in VIEs at June 30, 2022 and December 31, 2021, respectively)	482,647	446,322
Vacation ownership interest ("VOI") inventory	316,252	334,605
Property and equipment, net	86,465	87,852
Intangible assets, net	61,307	61,348
Operating lease assets	31,074	33,467
Prepaid expenses	24,615	25,855
Other assets	28,654	37,984
Total assets	1,295,335	1,210,512
Liabilities
Accounts payable	18,117	14,614
Deferred income	14,274	13,690
Accrued liabilities and other	111,286	100,131
Receivable-backed notes payable - recourse	18,666	22,500
Receivable-backed notes payable - non-recourse ($297,531 and $341,532 in VIEs at September 30, 2021 and December 31, 2020, respectively)	379,858	340,154
Note payable to BBX Capital, Inc.	50,000	50,000
Note payable and other borrowings	117,537	97,125
Junior subordinated debentures	135,455	134,940
Operating lease liabilities	35,960	37,870
Deferred income taxes	101,728	95,688
Total liabilities	982,881	906,712
Commitments and contingencies - See Note 9
Equity
Preferred stock of $0.01 par value; authorized 10,000,000 shares
Additional paid-in capital	144,658	173,909
Accumulated earnings	99,960	69,316
Total Bluegreen Vacations Holding Corporation equity	244,815	243,433
Non-controlling interest	67,639	60,367
Total equity	312,454	303,800
Total liabilities and equity	1,295,335	1,210,512
Class A Common Stock [Member]
Equity
Common stock	160	171
Class B Common Stock [Member]
Equity
Common stock	$ 37	$ 37

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Restricted cash	$ 42,245	$ 42,854
Notes receivable, net	$ 482,647	$ 446,322
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Variable Interest Entity, Primary Beneficiary [Member]
Restricted cash	$ 20,066	$ 15,956
Notes receivable, net	$ 303,398	$ 248,873
Class A Common Stock [Member]
Common Stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	16,049,952	17,118,392
Common stock, shares outstanding	16,049,952	17,118,392
Class B Common Stock [Member]
Common Stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	4,000,000	4,000,000
Common stock, shares issued	3,664,230	3,664,412
Common stock, shares outstanding	3,664,230	3,664,412

Consolidated Statements Of Oper

Consolidated Statements Of Operations And Comprehensive Income - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenue:
Total revenues		$ 212,064	$ 173,424	$ 384,447	$ 300,578
Interest income		23,506	19,595	45,704	38,856
Other income, net			439	473	278
Total revenues		235,570	193,458	430,624	339,712
Costs and expenses:
Interest expense - corporate		10,356	8,876	18,114	18,611
Selling, general and administrative expenses		149,158	114,786	268,457	205,750
Other income (expense), net		68
Total costs and expenses		207,563	161,885	377,220	301,446
Income before income taxes		28,007	31,573	53,404	38,266
Provision for income taxes		(6,171)	(7,694)	(12,361)	(8,883)
Net income		21,836	23,879	41,043	29,383
Less: Income attributable to noncontrolling interests		4,052	4,378	7,272	6,908
Net income attributable to shareholders		17,784	19,501	33,771	22,475
Other comprehensive income (loss), net of tax:
Comprehensive income attributable to shareholders		$ 17,784	$ 19,501	$ 33,771	$ 22,475
Basic earnings per shares	[1]	$ 0.88	$ 0.93	$ 1.65	$ 1.12
Diluted earnings per share	[1]	$ 0.87	$ 0.93	$ 1.63	$ 1.12
Weighted average number of common shares outstanding:
Basic weighted average number of common shares outstanding		20,226	20,912	20,500	20,128
Diluted weighted average number of common and common equivalent shares outstanding		20,389	20,912	20,678	20,128
Sales of VOIs [Member]
Revenue:
Gross sales		$ 170,787	$ 110,300	$ 286,395	$ 178,550
Provision for loan losses		(26,526)	(18,488)	(43,105)	(30,807)
Total revenues		144,261	91,812	243,290	147,743
Interest income		23,400	19,500	45,500	38,700
Cost Of VOIs [Member]
Costs and expenses:
Total costs and expenses		18,221	7,024	30,063	12,193
Fee-Based Sales Commission Revenue [Member]
Revenue:
Total revenues		18,850	35,618	42,934	61,336
Other Fee-Based Services Revenue [Member]
Revenue:
Total revenues		32,785	30,442	63,991	59,339
Costs and expenses:
Total costs and expenses		13,592	15,647	26,354	32,732
Cost Reimbursements [Member]
Revenue:
Total revenues		16,168	15,552	34,232	32,160
Costs and expenses:
Total costs and expenses		$ 16,168	$ 15,552	$ 34,232	$ 32,160
Class A and B Common Shares [Member]
Other comprehensive income (loss), net of tax:
Cash dividends declared per Class A and B common shares		$ 0.15		$ 0.15
[1] Basic and Diluted EPS are calculated the same for both Class A and B common shares.

Consolidated Statements Of Equi

Consolidated Statements Of Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member] Class A Common Stock [Member]	Common Stock [Member] Class B Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Earnings [Member]	Total Shareholders' Equity [Member]	Non-Controlling Interests [Member]	Total
Beginning balance at Dec. 31, 2020	$ 156	$ 37	$ 177,104	$ 10,586	$ 187,883	$ 74,847	$ 262,730
Beginning balance, shares at Dec. 31, 2020	15,624	3,694
Net income				2,974	2,974	2,530	5,504
Ending balance at Mar. 31, 2021	$ 156	$ 37	177,104	13,560	190,857	77,377	268,234
Ending balance, shares at Mar. 31, 2021	15,624	3,694
Beginning balance at Dec. 31, 2020	$ 156	$ 37	177,104	10,586	187,883	74,847	262,730
Beginning balance, shares at Dec. 31, 2020	15,624	3,694
Net income							29,383
Ending balance at Jun. 30, 2021	$ 183	$ 37	200,298	33,061	233,579	58,073	291,652
Ending balance, shares at Jun. 30, 2021	18,293	3,691
Beginning balance at Mar. 31, 2021	$ 156	$ 37	177,104	13,560	190,857	77,377	268,234
Beginning balance, shares at Mar. 31, 2021	15,624	3,694
Bluegreen Vacation Corporation short form merger	$ 27		23,042		23,069	(23,682)	(613)
Bluegreen Vacations Corporation short-form merger, shares	2,666
Conversion of Common Stock from Class B to Class A, value
Conversion of Common Stock from Class B to Class A, shares	3	(3)
Share-based compensation			152		152		152
Net income				19,501	19,501	4,378	23,879
Ending balance at Jun. 30, 2021	$ 183	$ 37	200,298	33,061	233,579	58,073	291,652
Ending balance, shares at Jun. 30, 2021	18,293	3,691
Beginning balance at Dec. 31, 2021	$ 171	$ 37	173,909	69,316	243,433	60,367	303,800
Beginning balance, shares at Dec. 31, 2021	17,118	3,665
Purchase and retirement of common stock, value	$ (2)		(4,700)		(4,702)		(4,702)
Purchase and retirement of common stock, shares	(152)
Conversion of Common Stock from Class B to Class A, shares	1	(1)
Share-based compensation			745		745		745
Net income				15,988	15,988	3,220	19,208
Ending balance at Mar. 31, 2022	$ 169	$ 37	169,954	85,304	255,464	63,587	319,051
Ending balance, shares at Mar. 31, 2022	16,967	3,664
Beginning balance at Dec. 31, 2021	$ 171	$ 37	173,909	69,316	243,433	60,367	303,800
Beginning balance, shares at Dec. 31, 2021	17,118	3,665
Net income							41,043
Ending balance at Jun. 30, 2022	$ 160	$ 37	144,658	99,960	244,815	67,639	312,454
Ending balance, shares at Jun. 30, 2022	16,050	3,664
Beginning balance at Mar. 31, 2022	$ 169	$ 37	169,954	85,304	255,464	63,587	319,051
Beginning balance, shares at Mar. 31, 2022	16,967	3,664
Common stock cash dividends declared				(3,128)	(3,128)		(3,128)
Purchase and retirement of common stock, value	$ (9)		(26,113)		(26,122)		(26,122)
Purchase and retirement of common stock, shares	(917)
Share-based compensation			817		817		817
Net income				17,784	17,784	4,052	21,836
Ending balance at Jun. 30, 2022	$ 160	$ 37	$ 144,658	$ 99,960	$ 244,815	$ 67,639	$ 312,454
Ending balance, shares at Jun. 30, 2022	16,050	3,664

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Operating activities:
Net income	$ 41,043	$ 29,383
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	43,105	30,807
Depreciation and amortization	10,641	10,116
Share-based compensation expense	1,562	152
Net losses on disposal of property and equipment	22	24
Increase (Decrease) in deferred income tax liability	6,040	(3,401)
Changes in operating assets and liabilities:
Notes receivable	(79,430)	(36,060)
VOI Inventory	19,854	3,760
Prepaid expense and other assets	10,362	(13,888)
Accounts payable, accrued liabilities and other, and deferred income	15,725	32,376
Net cash provided by operating activities	68,924	53,269
Investing activities:
Purchases of property and equipment	(7,867)	(8,229)
Net cash used in investing activities	(7,867)	(8,229)
Financing activities:
Repayments of notes payable and other borrowings	(195,981)	(100,858)
Proceeds from notes payable and other borrowings	254,350	66,363
Redemption of junior subordinated debentures		(4,186)
Payments for debt issuance costs	(4,233)	(87)
Payments of merger transaction costs		(613)
Purchase and retirement of common stock	(30,824)
Dividends paid on common stock	(3,127)
Net cash provided by (used in) financing activities	20,185	(39,381)
Net increase (decrease) in cash and cash equivalents and restricted cash	81,242	5,659
Cash, cash equivalents and restricted cash at beginning of period	183,079	257,104
Cash, cash equivalents and restricted cash at end of period	264,321	262,763
Supplemental cash flow information:
Interest paid on borrowings, net of amounts capitalized	15,444	16,138
Income taxes paid	5,174	8,830
Supplemental schedule of non-cash investing activities:
Transfer of property and equipment to inventory	1,501
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	222,076	216,112
Restricted cash	42,245	46,651
Total cash, cash equivalents, and restricted cash	$ 264,321	$ 262,763

Organization And Basis Of Finan

Organization And Basis Of Financial Statement Presentation	6 Months Ended
	Jun. 30, 2022
Organization And Basis Of Financial Statement Presentation [Abstract]
Organization And Basis Of Financial Statement Presentation	1. Organization and Basis of Financial Statement Presentation Bluegreen Vacations Holding Corporation is a Florida-based holding company which owns 100% of Bluegreen Vacations Corporation (“Bluegreen”). Bluegreen Vacations Holding Corporation as a standalone entity without its subsidiaries is sometimes referred to herein as “BVH” . Bluegreen Vacations Holding Corporation with its subsidiaries, including Bluegreen, is referred to herein as the “Company”, “we”, ”us” or “our”. The Company has prepared the accompanying unaudited consolidated financial statements in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the Company’s opinion, the financial information furnished herein reflects all adjustments consisting of normal recurring items necessary for a fair presentation of its financial position, results of operations, and cash flows for the interim periods reported in this Quarterly Report on Form 10-Q. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported and, accordingly, actual results could differ from those estimates. The accompanying financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto as of and for the year ended December 31, 2021, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, filed with the Securities and Exchange Commission (the “SEC”) on March 4, 2022 (the “2021 Annual Report on Form 10-K”). Our Business Prior to May 5, 2021, BVH beneficially owned approximately 93 % of Bluegreen’s outstanding common stock. On May 5, 2021, BVH acquired all of the approximately 7 % of outstanding shares of Bluegreen’s common stock not previously beneficially owned by BVH through a statutory short-form merger under Florida law. In connection with the merger, Bluegreen’s shareholders (other than BVH) received 0.51 shares of BVH’s Class A Common Stock for each share of Bluegreen’s common stock that they held at the effective time of the merger (subject to rounding up of fractional shares). The Company issued approximately 2.66 million shares of its Class A Common Stock in connection with the merger. As a result of the completion of the merger, Bluegreen became a wholly owned subsidiary of BVH and Bluegreen’s common stock is no longer publicly traded. Bluegreen is a leading vacation ownership company that markets and sells vacation ownership interests (“VOIs”) and manages resorts in popular leisure and urban destinations. Bluegreen’s resorts are primarily located in high-volume, “drive-to” vacation locations, including Orlando, Las Vegas, the Smoky Mountains, Myrtle Beach, Charleston, Branson area, and New Orleans, among others. The resorts in which Bluegreen markets, sells, and manages VOIs were either developed or acquired by Bluegreen, or were developed and are owned by third parties. Bluegreen earns fees for providing sales and marketing services to third party developers. Bluegreen also earns fees for providing management services to the Bluegreen Vacation Club (the “Vacation Club”) and homeowners’ associations (“HOAs”), mortgage servicing, VOI title services, reservation services, and construction design and development services. In addition, Bluegreen provides financing to qualified VOI purchasers, which generates significant interest income. Principles of Consolidation and Basis of Presentation The Company’s unaudited consolidated financial statements include the accounts of its wholly owned subsidiaries, entities in which the Company or its consolidated subsidiaries hold controlling financial interests, including Bluegreen/Big Cedar Vacations LLC (a joint venture in which Bluegreen is deemed to hold a controlling financial interest based on its 51 % equity interest, its active role as the day-to-day manager of its activities, and Bluegreen’s majority voting control of its management committee (“Bluegreen/Big Cedar Vacations”)), and any variable interest entities (“VIEs”) in which the Company or one of its consolidated subsidiaries is deemed the primary beneficiary of the VIE. All significant inter-company accounts and transactions have been eliminated in consolidation. COVID-19 Pandemic The COVID-19 pandemic has caused significant disruptions in international and U.S. economies and markets, and has had an unprecedented impact on the travel and hospitality industries. We believe that the increase in sales of VOIs in the second quarter of 2022 reflect the high demand for domestic travel despite continued COVID-19 cases, higher interest rates and inflationary trends during the period. While we hope that current conditions in the travel and leisure industry continue, the future impact of any changes in economic conditions and the pandemic on the Company’s future revenue, net income and operating results is uncertain. Use of Estimates The Company’s financial statements are prepared in conformity with GAAP, which requires it to make estimates based on assumptions about current and, for some estimates, future economic and market conditions which affect reported amounts and related disclosures in its financial statements. Although the Company’s current estimates are based on current and expected future conditions, as applicable, actual conditions could differ from its expectations, which could materially affect its results of operations and financial position. In particular, a number of estimates have been and may continue to be affected by the ongoing COVID-19 pandemic and general economic conditions, including rising interest rates and inflation. The severity, magnitude and duration, as well as the economic consequences of these factors are uncertain, subject to change and difficult to predict. As a result, accounting estimates and assumptions may change over time. Such changes could result in, among other adjustments, future impairments of intangibles and long-lived assets, incremental credit losses on Bluegreen’s VOI notes receivable, a decrease in the carrying amount of tax assets, or an increase in other obligations as of the time of a relevant measurement event. On an ongoing basis, management evaluates its estimates, including those that relate to the estimated future sales value of inventory; the recognition of revenue; the allowance for loan losses; the recovery of the carrying value of real estate inventories; the fair value of assets measured at, or compared to, fair value on a non-recurring basis such as intangible assets and other long-lived assets; the estimate of contingent liabilities related to litigation and other claims and assessments; and deferred income taxes. Management bases its estimates on historical experience and on various other assumptions that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ materially from these estimates under different assumptions and conditions.

Recently Issued Accounting Pron

Recently Issued Accounting Pronouncements	6 Months Ended
	Jun. 30, 2022
Recently Issued Accounting Pronouncements [Abstract]
Recently Issued Accounting Pronouncements	2. Recently Issued Accounting Pronouncements Future Adoption of Recently Issued Accounting Pronouncements The FASB has issued the following accounting pronouncement and guidance relevant to the Company’s operations which had not yet been adopted as of June 30, 2022: In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effect of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”), which provides relief for companies preparing for the discontinuation of LIBOR in response to the Financial Conduct Authority (the regulatory authority over LIBOR) plan for a phase out of regulatory oversight of LIBOR interest rate indices to allow for an orderly transition to an alternate reference rate. The Alternative Reference Rates Committee (“ARRC”) has proposed that the Secured Overnight Financing Rate (“SOFR”) is the rate that represents best practice as the alternative to LIBOR for promissory notes or other contracts that are currently indexed to LIBOR. The ARRC has proposed a market transition plan to SOFR from LIBOR and organizations are currently working on transition plans as it relates to derivatives and cash markets exposed to LIBOR. Although the Company’s VOIs notes receivable from its borrowers are not indexed to LIBOR, as of June 30, 2022, the Company had $ 170.9 million of LIBOR indexed junior subordinated debentures and $ 24.8 million of LIBOR indexed receivable-backed notes payable. Companies can apply ASU 2020-04 immediately. However, the guidance will only be available for a limited time, generally through December 31, 2022. The Company has not yet adopted this standard and is evaluating the potential impact that the eventual replacement of the LIBOR benchmark interest rate could have on its results of operations, liquidity and consolidated financial statements.

Revenue From Contracts With Cus

Revenue From Contracts With Customers	6 Months Ended
	Jun. 30, 2022
Revenue from Contracts with Customers [Abstract]
Revenue From Contracts With Cutomers	3 . Revenue from Contracts with Customers The table below sets forth the Company’s disaggregated revenue by category from contracts with customers (in thousands): For the Three Months Ended For the Six Months Ended June 30, June 30, 2022 2021 2022 2021 Sales of VOIs (1) $ 144,261 $ 91,812 $ 243,290 $ 147,743 Fee-based sales commission revenue (1) 18,850 35,618 42,934 61,336 Resort and club management revenue (2) 26,826 25,443 53,022 50,371 Cost reimbursements (2) 16,168 15,552 34,232 32,160 Title fees and other (1) 3,434 2,863 6,517 5,137 Other revenue (2) 2,525 2,136 4,452 3,831 Revenue from customers 212,064 173,424 384,447 300,578 Interest income (3) 23,506 19,595 45,704 38,856 Other income, net — 439 473 278 Total revenue $ 235,570 $ 193,458 $ 430,624 $ 339,712 (1) Included in the Company’s sales of VOIs and financing segment described in Note 14. (2) Included in the Company’s resort operations and club management segment described in Note 14. (3) Interest income of $ 23.4 million and $ 19.5 million for the three months ended June 30, 2022 and 2021, respectively, and $ 45.5 million and $ 38.7 million for the six months ended June 30, 2022 and 2021, respectively, are included in the Company’s sales of VOIs and financing segment described in Note 14. As of June 30, 2022 and December 31, 2021, the Company had commission receivables, net of an allowance, of $ 7.8 million and $ 17.4 million, respectively, related to third-party sales of VOIs, which are included in other assets in the unaudited consolidated balance sheets. Commission receivables relate to contracts with customers, including amounts associated with the Company’s contractual right to consideration for completed performance obligations, and are settled when the related cash is received. Commission receivables are recorded when the right to consideration becomes unconditional and is only contingent on the passage of time. Contract liabilities include payments received or due in advance of satisfying performance obligations, including points awarded to customers as an incentive for the purchase of VOIs that may be redeemed in the future, advance deposits on owner programs for future services, and deferred revenue on prepaid vacation packages for future stays at the Company’s resorts. Both points incentives and owner programs are recognized upon redemption, and deferred revenue for vacation packages is recognized net of sales and marketing expenses upon customer stays. Contract liabilities are included in deferred income in the unaudited consolidated balance sheet as of such date. The following table sets forth the Company’s contract liabilities as of June 30, 2022 and December 31, 2021 (in thousands): June 30, December 31, 2022 2021 Point incentives $ 3,266 $ 2,676 Owner programs 2,096 2,159 Deferred revenue vacation packages 1,203 1,274 $ 6,565 $ 6,109

Notes Receivable

Notes Receivable	6 Months Ended
	Jun. 30, 2022
Notes Receivable [Abstract]
Notes Receivable	4 . Notes Receivable The table below provides information relating to the Company’s notes receivable and its allowance for loan losses (dollars in thousands): As of June 30, December 31, 2022 2021 Notes receivable secured by VOIs: VOI notes receivable - non-securitized $ 245,337 $ 275,163 VOI notes receivable - securitized 415,132 334,266 Gross VOI notes receivable 660,469 609,429 Allowance for loan losses - non-securitized ( 66,088 ) ( 77,714 ) Allowance for loan losses - securitized ( 111,734 ) ( 85,393 ) Allowance for loan losses ( 177,822 ) ( 163,107 ) VOI notes receivable, net $ 482,647 $ 446,322 Allowance as a % of Gross VOI notes receivable 27 % 27 % The weighted-average interest rate charged on the Company’s notes receivable secured by VOIs was 15.3 % at both June 30, 2022 and December 31, 2021 . All of Company’s VOI loans bear interest at fixed rates. The Company’s VOI notes receivable are primarily secured by VOI inventory located in Florida, Missouri, South Carolina, Tennessee, Nevada and Wisconsin. Allowance for Loan Losses The activity in the Company’s allowance for loan losses was as follows (in thousands): For the Six Months Ended June 30, 2022 2021 Balance, beginning of period $ 163,107 $ 142,044 Provision for loan losses 43,105 30,807 Less: Write-offs of uncollectible receivables ( 28,390 ) ( 27,133 ) Balance, end of period $ 177,822 $ 145,718 The Company monitors the credit quality of its receivables on an ongoing basis. The Company holds large amounts of homogeneous VOI notes receivable and assesses uncollectibility based on pools of receivables as it does not believe that there are significant concentrations of credit risk with any individual counterparty or groups of counterparties. In estimating loan losses, the Company does not use a single primary indicator of credit quality but instead evaluates its VOI notes receivable based upon a static pool analysis that incorporates the aging of the respective receivables, default trends and prepayment rates by origination year, as well as the FICO scores of the borrowers. The Company records the difference between its VOI notes receivable and the variable consideration included in the transaction price for the sale of the related VOI as an allowance for loan losses and records the VOI notes receivable net of the allowance. Adverse changes in economic conditions, including rising interest rates and recent inflationary trends, have and may continue to have an adverse impact on the collectability of our VOI notes receivable and we continue to evaluate the impact on our default and/or delinquency rates. Our estimates may not prove to be correct and our allowance for loan losses may not prove to be adequate . Additional information about the Company’s VOI notes receivable by year of origination was as follows as of June 30, 2022 (in thousands): Year of Origination 2022 2021 2020 2019 2018 2017 and Prior Total 701+ $ 94,777 $ 105,253 $ 40,627 $ 51,012 $ 33,535 $ 53,989 $ 379,193 601-700 50,790 75,536 29,208 29,641 21,793 45,130 252,098 <601 (1) 4,754 3,841 2,693 3,248 2,168 4,583 21,287 Other (2) 2,824 2,163 98 13 822 1,971 7,891 Total by FICO Score $ 153,145 $ 186,793 $ 72,626 $ 83,914 $ 58,318 $ 105,673 $ 660,469 (1) Includes VOI notes receivable attributable to borrowers without a FICO score (who are primarily foreign borrowers). (2) Includes $ 5.0 million related to VOI notes receivable that, as of June 30, 2022, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses. Additional information about the Company’s VOI notes receivable by year of origination is as follows as of December 31, 2021 (in thousands): Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Total 701+ $ 129,960 $ 49,102 $ 60,037 $ 39,760 $ 26,711 $ 40,872 $ 346,442 601-700 82,664 34,185 34,072 25,732 18,132 37,777 232,562 <601 (3) 4,623 3,149 3,690 2,473 1,551 4,175 19,661 Other (4) 2,279 996 1,201 1,876 1,429 2,983 10,764 Total by FICO Score $ 219,526 $ 87,432 $ 99,000 $ 69,841 $ 47,823 $ 85,807 $ 609,429 (3) Includes VOI notes receivable attributable to borrowers without a FICO score (who are primarily foreign borrowers). (4) Includes $ 7.0 million related to VOI notes receivable that, as of December 31, 2021, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses. The percentage of gross notes receivable outstanding by FICO score of the borrower at the time of origination were as follows: As of June 30, December 31, 2022 2021 FICO Score 700+ 58 % 58 % 601-699 39 39 <600 2 2 No Score (1) 1 1 Total 100 % 100 % (1) Primarily foreign borrowers. The Company’s notes receivable are carried at amortized cost less an allowance for loan losses. Interest income is suspended, and previously accrued but unpaid interest income is reversed, on all delinquent notes receivable when principal or interest payments are more than 90 days contractually past due and not resumed until such loans are less than 90 days past due. As of June 30, 2022 and December 31, 2021, $ 14.2 million and $ 16.3 million, respectively, of our VOI notes receivable were more than 90 days past due, and accordingly, consistent with our policy, were not accruing interest income. After approximately 127 days, VOI notes receivable are generally written off against the allowance for loan loss. Accrued interest was $ 4.8 million and $ 4.4 million as of June 30, 2022 and December 31, 2021, respectively, and is included within other assets in the Company’s unaudited consolidated balance sheets herein. The following table shows the delinquency status of the Company’s VOI notes receivable as of June 30, 2022 and December 31, 2021 (in thousands): As of June 30, December 31, 2022 2021 Current $ 634,979 $ 581,719 31-60 days 6,360 6,290 61-90 days 4,943 5,084 Over 91 days (1) 14,187 16,336 Total $ 660,469 $ 609,429 (1) Includes $ 5.0 million and $ 7.0 million related to VOI notes receivable that, as of June 30, 2022 and December 31, 2021, respectively, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses .

Variable Interest Entities

Variable Interest Entities	6 Months Ended
	Jun. 30, 2022
Variable Interest Entities [Abstract]
Variable Interest Entities	5 . Variable Interest Entities The Company sells VOI notes receivable through special purpose finance entities. These transactions are generally structured as non-recourse to Bluegreen and are designed to provide liquidity and to transfer the economic risks and benefits of the notes receivable to third parties. In a securitization, various classes of debt securities are issued by the special purpose finance entities and are generally collateralized by a single tranche of transferred assets, which consist of VOI notes receivable. In these securitizations, the Company generally retains a portion of the securities and continues to service the securitized notes receivable for a fee pursuant to servicing agreements negotiated with third parties based on market conditions at the time of the securitization. Under these arrangements, the cash payments received from obligors on the receivables sold are generally applied monthly to pay fees to service providers, make interest and principal payments to investors, and fund required reserves, if any, with the remaining balance of such cash retained by the Company; however, to the extent the portfolio of receivables fails to satisfy specified performance criteria (as may occur due to, among other things, an increase in default rates or credit loss severity) or other trigger events occur, the funds received from obligors are required to be distributed on an accelerated basis to investors. Depending on the circumstances and the transaction, the application of the accelerated payment formula may be permanent or temporary until the trigger event is cured. As of June 30, 2022 and December 31, 2021, Bluegreen was in compliance with all terms under its securitization transactions, and no trigger events had occurred. In accordance with applicable accounting guidance for the consolidation of VIEs, the Company analyzes its variable interests, which may consist of loans, servicing rights, guarantees, and equity investments, to determine if an entity in which it has a variable interest is a VIE. The analysis includes a review of both quantitative and qualitative factors. The Company bases its quantitative analysis on the forecasted cash flows of the entity and it bases its qualitative analysis on the structure of the entity, including its decision-making ability and authority with respect to the entity, and relevant financial agreements. The Company also uses its qualitative analysis to determine if it must consolidate a VIE as the primary beneficiary. In accordance with applicable accounting guidance, the Company has determined these securitization entities to be VIEs of which it is the primary beneficiary and, therefore, the Company consolidates the entities into its financial statements. Under the terms of certain VOI notes receivable sales, the Company has the right to repurchase or substitute a limited amount of defaulted notes for new notes at the outstanding principal balance plus accrued interest. Voluntary repurchases and substitutions of defaulted notes for the six months ended June 30, 2022 and 2021 were $ 4.4 million and $ 8.1 million, respectively. The Company’s maximum exposure to loss relating to its non-recourse securitization entities is the difference between the outstanding VOI notes receivable and the notes payable, plus cash reserves and any additional residual interest in future cash flows from collateral. The assets and liabilities of the Company’s consolidated VIEs were as follows (in thousands): As of June 30, December 31, 2022 2021 Restricted cash $ 20,066 $ 15,956 Securitized notes receivable, net 303,398 248,873 Receivable backed notes payable - non-recourse 379,858 340,154 The restricted cash and the securitized notes receivable balances disclosed in the table above are restricted to satisfy obligations of the VIEs.

VOI Inventory

VOI Inventory	6 Months Ended
	Jun. 30, 2022
VOI Inventory [Abstract]
VOI Inventory	6. VOI Inventory The Company’s VOI inventory consisted of the following (in thousands): As of June 30, December 31, 2022 2021 Completed VOI units $ 243,921 $ 255,223 Construction-in-progress 8,509 10,313 Real estate held for future development 63,822 69,069 Total $ 316,252 $ 334,605 Construction-in-progress consists primarily of additional VOI units being developed at The Cliffs at Long Creek in Ridgedale, Missouri.

Debt

Debt	6 Months Ended
	Jun. 30, 2022
Debt [Abstract]
Debt	7. Debt Lines-of-Credit and Notes Payable Financial data related to our lines of credit and notes payable (other than receivable-backed notes payable, which are discussed below) as of June 30, 2022 and December 31, 2021, were as follows (dollars in thousands): As of June 30, 2022 December 31, 2021 Balance Interest Rate Carrying Amount of Pledged Assets Balance Interest Rate Carrying Amount of Pledged Assets Fifth Third Syndicated LOC $ 20,000 3.31 % $ 30,997 $ 10,000 2.25 % $ 21,243 Fifth Third Syndicated Term Loan 98,750 3.33 % 153,048 88,125 2.25 % 187,207 Unamortized debt issuance costs ( 1,213 ) — ( 1,000 ) — Total $ 117,537 $ 184,045 $ 97,125 $ 208,450 Fifth Third Syndicated Line-of-Credit and Fifth Third Syndicated Term Loan . Bluegreen has a corporate credit facility which at December 31, 2021 included a $ 100.0 million term loan (the “Fifth Third Syndicated Loan”) with quarterly amortization requirements and a $ 125.0 million revolving line of credit (the “Fifth Third Syndicated Line-of-Credit”). In February 2022, Bluegreen amended and increased the facility to $ 300.0 million. The amended facility includes a $ 100.0 million term loan with quarterly amortization requirements and a $ 200.0 million revolving line of credit. Accordingly, the amendment and restatement increased the revolving line of credit by $ 75.0 million. Borrowings generally bear interest at a rate of term SOFR plus 1.75 - 2.50 % and a 0.05 %- 0.10 % credit spread adjustment, depending on Bluegreen’s leverage ratio (as compared to LIBOR plus 2.00 %- 2.50 % with a 0.25 % LIBOR floor under the terms of the facility prior to the amendment and restatement). The amendment also extended the maturity date from October 2024 to February 2027. Borrowings are collateralized by certain VOI inventory, sales center buildings, management fees, short-term receivables and cash flows from residual interests relating to certain term securitizations. Receivable-Backed Notes Payable Financial data related to our receivable-backed notes payable facilities as of June 30, 2022 and December 31, 2021 were as follows (dollars in thousands): As of June 30, 2022 December 31, 2021 Debt Balance Interest Rate Principal Balance of Pledged/Secured Receivables Debt Balance Interest Rate Principal Balance of Pledged/Secured Receivables Receivable-backed notes payable - recourse: Liberty Bank Facility $ 5,000 3.50 % $ 7,240 $ 5,000 3.00 % $ 7,198 NBA Receivables Facility 10,000 3.92 % 17,292 10,000 3.00 % 15,396 Pacific Western Facility 3,666 4.42 % 12,222 7,500 3.00 % 11,265 Total 18,666 36,754 22,500 33,859 Receivable-backed notes payable - non-recourse: Liberty Bank Facility (1) $ 5,825 3.50 % $ 8,434 $ 17,965 3.00 % $ 25,864 NBA Receivables Facility (2) 11,159 3.92 % 19,295 18,910 3.00 % 29,114 Pacific Western Facility (3) — 4.42 % — 16,906 — 25,394 KeyBank/DZ Purchase Facility — — — 42,994 — 53,623 Quorum Purchase Facility 16,313 4.95 - 5.10 % 18,951 19,425 4.95 - 5.10 % 22,690 2013 Term Securitization — — — 6,023 3.20 % 6,965 2015 Term Securitization 10,896 3.02 % 11,784 14,163 3.02 % 15,009 2016 Term Securitization 20,186 3.35 % 22,098 24,727 3.35 % 27,166 2017 Term Securitization 31,748 3.12 % 35,601 37,430 3.12 % 42,452 2018 Term Securitization 46,781 4.02 % 52,715 53,919 4.02 % 61,269 2020 Term Securitization 79,175 2.60 % 90,424 91,922 2.60 % 105,023 2022 Term Securitization 163,878 4.60 % 183,493 — — — Unamortized debt issuance costs ( 6,103 ) ( 4,230 ) Total 379,858 442,795 340,154 414,569 Total receivable-backed debt $ 398,524 $ 479,549 $ 362,654 $ 448,428 (1) Recourse on the Liberty Bank Facility is generally limited to $ 5.0 million, subject to certain exceptions. See the Company’s 2021 Annual Report on form 10-K for additional information. (2) Recourse on the NBA Receivables Facility is generally limited to $ 10.0 million, subject to certain exceptions. (3) Recourse on the Pacific Western Facility is generally limited to $ 7.5 million, subject to certain exceptions. In connection with the 2022 Term Securitization described below, we repaid in full the 2013 Term Securitization notes payable during April 2022. In April 2022, Bluegreen completed a private offering and sale of $ 172.0 million of VOI receivable-backed notes (the “2022 Term Securitization”). The 2022 Term Securitization consisted of the issuance of three tranches of VOI receivable-backed notes (collectively, the “Notes”) as follows: $ 71.0 million of Class A Notes, $ 56.5 million of Class B Notes, and $ 44.5 million of Class C Notes. The interest rates on the Class A Notes, Class B Notes and Class C Notes are 4.12 %, 4.61 % and 5.35 %, respectively, which blends to an overall weighted average note interest rate of approximately 4.60 %. The gross advance rate for this transaction was 88.3 %. The Notes mature in September 2037 . Approximately $ 194.7 million of VOI receivables were sold to BXG Receivables Note Trust 2022-A (the “Trust”) in the transaction. The gross proceeds of such sales to the Trust were $ 171.9 million. A portion of the proceeds received at the closing were used to: repay $ 53.2 million under the Key Bank/DZ Purchase Facility, representing all amounts outstanding under the facility at that time; repay $ 11.0 million under the Liberty Bank Facility; repay $ 16.1 million under the Pacific Western Bank Facility; capitalize a reserve fund; and pay fees and expenses associated with the transaction. Prior to the closing of the 2022 Term Securitization, Bluegreen, as servicer, funded $ 4.9 million in connection with the servicer redemption of the notes related to the 2013 Term Securitization, as described above, and certain of the VOI notes in such trust were sold to the Trust in connection with the 2022 Term Securitization. The remainder of the gross proceeds from the 2022 Term Securitization were used for general corporate purposes. Subject to performance of the collateral, Bluegreen will receive any excess cash flows generated by the receivables transferred under the 2022 Term Securitization (excess meaning after payments of customary fees, interest and principal under the 2022 Term Securitization) on a pro-rata basis as borrowers make payments on their VOI loans. While ownership of the VOI receivables included in the 2022 Term Securitization is transferred and sold for legal purposes, the transfer of these receivables is accounted for as a secured borrowing for financial accounting purposes. Accordingly, no gain or loss was recognized as a result of the transaction. Except as described above, there were no new debt issuances or significant changes related to the above listed facilities during the six months ended June 30, 2022. See Note 10 to the Company’s Consolidated Financial Statements included in its 2021 Annual Report on Form 10-K for additional information regarding the receivable-backed notes payable facilities listed above. Junior Subordinated Debentures Financial data relating to the Company’s junior subordinated debentures as of June 30, 2022 and December 31, 2021 was as follows (dollars in thousands): June 30, 2022 December 31, 2021  Effective Effective  Carrying Interest Carrying Interest Maturity  Amounts Rates (1) Amounts Rates (1) Years (2) Woodbridge - Levitt Capital Trusts I - IV $ 66,302 4.80 - 5.09 % $ 66,302 3.93 - 4.07 % 2035 - 2036 Bluegreen Statutory Trusts I - VI 104,595 5.85 - 6.14 % 104,595 4.93 - 5.12 % 2035 - 2037 Unamortized debt issuance costs ( 956 ) ( 985 ) Unamortized purchase discount ( 34,486 ) ( 34,972 ) Total junior subordinated debentures $ 135,455 $ 134,940 (1) The junior subordinated debentures bear interest at three-month LIBOR (subject to quarterly adjustment) plus a spread ranging from 4.80 % to 6.14 %. (2) As of June 30, 2022 and December 31, 2021, all of the junior subordinated debentures were eligible for redemption by the Company. Availability As of June 30, 2022, the Company was in compliance with all financial debt covenants under its debt instruments. As of June 30, 2022, the Company had availability of approximately $ 417.8 million under its receivable-backed purchase and credit facilities, inventory lines of credit and corporate credit facility, subject to eligible collateral and the terms of the facilities, as applicable. Note Payable to BBX Capital On September 30, 2020, the Company spun-off its subsidiary, BBX Capital, Inc. (“BBX Capital”). As a result of the spin-off, BBX Capital became a separate publicly traded company. In connection with the spin-off, the Company issued a $ 75.0 million note payable to BBX Capital that accrues interest at a rate of 6 % per annum and requires payments of interest on a quarterly basis. Under the terms of the note, BVH has the option in its discretion to defer interest payments under the note, with interest on the entire outstanding balance thereafter to accrue at a cumulative, compounded rate of 8 % per annum until such time as all accrued payments under the note are brought current, including deferred interest. As of June 30, 2022, $ 50.0 million was outstanding. All outstanding amounts under the note will become due and payable in September 2025 or earlier upon certain other events.

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	6 Months Ended
	Jun. 30, 2022
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	8. Fair Value of Financial Instruments ASC 820 Fair Value Measurement (Topic 820) defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The inputs used to measure fair value are classified into the following hierarchy: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities Level 2: Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability Level 3: Unobservable inputs for the asset or liability The carrying amounts of financial instruments included in the unaudited consolidated financial statements and their estimated fair values were as follows (in thousands): As of June 30, 2022 As of December 31, 2021 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Cash and cash equivalents $ 222,076 $ 222,076 $ 140,225 $ 140,225 Restricted cash 42,245 42,245 42,854 42,854 Notes receivable, net 482,647 604,975 446,322 607,881 Note payable to BBX Capital, Inc. 50,000 45,805 50,000 50,340 Lines-of-credit, notes payable, and receivable-backed notes payable 516,061 503,500 459,779 463,300 Junior subordinated debentures 135,455 80,000 134,940 133,500 Cash and cash equivalents. The amounts reported in the unaudited consolidated balance sheets for cash and cash equivalents approximate fair value due to their short maturity of 90 days or less. Restricted cash. The amounts reported in the unaudited consolidated balance sheets for restricted cash approximate fair value. Notes receivable, net. The fair value of the Company’s notes receivable is estimated using Level 3 inputs and is based on estimated future cash flows considering contractual payments and estimates of prepayments and defaults, discounted at a market rate. Note Payable to BBX Capital. The fair value of the note payable to BBX Capital was determined using Level 3 inputs by discounting the net cash outflows estimated to be used to repay the debt. Lines-of-credit, notes payable, and receivable-backed notes payable. The amounts reported in the Company’s unaudited consolidated balance sheets for lines of credit, notes payable, and receivable-backed notes payable approximate fair value for indebtedness that provides for variable interest rates. The fair value of the Company’s fixed-rate, receivable-backed notes payable was determined using Level 3 inputs by discounting the net cash outflows estimated to be used to repay the debt. These obligations are to be satisfied using the proceeds from the consumer loans that secure the obligations. Junior subordinated debentures. The fair value of the Company’s junior subordinated debentures is estimated using Level 3 inputs based on the contractual cash flows discounted at a market rate or based on market price quotes from the over-the-counter bond market.

Commitments And Contingencies

Commitments And Contingencies	6 Months Ended
	Jun. 30, 2022
Commitments And Contingencies [Abstract]
Commitments And Contingencies	9. Commitments and Contingencies Litigation Matters In the ordinary course of business, the Company and its subsidiaries are parties to lawsuits as plaintiff or defendant involving its operations and activities, including the purchase, sale, marketing, or financing of VOIs. Additionally, from time to time in the ordinary course of business, the Company is involved in disputes with existing and former employees, vendors, taxing jurisdictions, and other individuals and entities, and it also receives individual consumer complaints as well as complaints received through regulatory and consumer agencies, including Offices of State Attorneys General. The Company takes these matters seriously and attempts to resolve any such issues as they arise. Reserves are accrued for matters in which management believes it is probable that a loss will be incurred and the amount of such loss can be reasonably estimated. Management does not believe that the aggregate liability relating to known contingencies in excess of the aggregate amounts accrued will have a material impact on the Company’s results of operations or financial condition. However, litigation is inherently uncertain and the actual costs of resolving legal claims, including awards of damages, may be substantially higher than the amounts accrued for these claims and may have a material adverse impact on the Company’s results of operations or financial condition. Management is not at this time able to estimate a range of reasonably possible losses with respect to matters in which it is reasonably possible that a loss will occur. In certain matters, management is unable to estimate the loss or reasonable range of loss until additional developments provide information sufficient to support an assessment of the loss or range of loss. Frequently in these matters, the claims are broad and the plaintiffs have not quantified or factually supported their claim. Litigation The following is a description of material legal proceedings pending against the Company or its subsidiaries or which were pending during the six months ended June 30, 2022: On June 28, 2018, Melissa S. Landon, Edward P. Landon, Shane Auxier and Mu Hpare, individually and on behalf of all others similarly situated, filed a purported class action lawsuit against Bluegreen and BVU asserting claims for alleged violations of the Wisconsin Timeshare Act, Wisconsin law prohibiting illegal referral selling, and Wisconsin law prohibiting illegal attorney’s fee provisions. Plaintiffs seek certification of a class consisting of all persons who, in Wisconsin, purchased from Bluegreen one or more VOIs within six years prior to the filing of this lawsuit. Plaintiffs seek statutory damages, attorneys’ fees and injunctive relief. Bluegreen moved to dismiss the case, and on November 27, 2019, the Court issued a ruling granting the motion in part. Plaintiffs moved for class certification, and on November 5, 2021, the Court entered an order denying Plaintiff’s Motion. During June 2022, the parties settled the litigation and the lawsuit has been dismissed with prejudice. On January 7, 2019, Shehan Wijesinha filed a purported class action lawsuit alleging violations of the Telephone Consumer Protection Act (the “TCPA”). It is alleged that BVU called plaintiff’s cell phone for telemarketing purposes using an automated dialing system, and that plaintiff did not give BVU his express written consent to do so. Plaintiff seeks certification of a class comprised of other persons in the United States who received similar calls from or on behalf of BVU without the person’s consent. Plaintiff seeks monetary damages, attorneys’ fees and injunctive relief. Bluegreen believes the lawsuit is without merit and intends to vigorously defend the action. On July 15, 2019, the court entered an order staying this case pending a ruling from the Federal Communications Commission clarifying the definition of an automatic telephone dialing system under the TCPA and the decision of the Eleventh Circuit in a separate action brought against a VOI company by a plaintiff alleging violations of the TCPA. On January 7, 2020, the Eleventh Circuit issued a ruling consistent with BVU’s position , and on June 26, 2020, the FCC also issued a favorable ruling. The case was stayed pending the United States Supreme Court’s decision in Facebook, Inc. v. Duguid. On April 1, 2021, the Supreme Court issued a decision on the Facebook case which was favorable to Bluegreen’s position that an automatic telephone dialing system was not used in this case. Bluegreen believes the ruling disposes of the plaintiff’s claim and has filed a Notice of Supplemental Authority advising the court of the ruling. On July 18, 2019, Eddie Boyd, a nd Connie Boyd, Shaundre and Kimberly Laskey , and others similarly situated filed an action alleging that BVU and co-defendants violated the Missouri Merchandise Practices Act for allegedly making false statements and misrepresentations with respect to the sale of VOIs. Plaintiffs claims include a purported class action allegation that BVU’s charging of an administrative processing fee constitutes the unauthorized practice of law, and also that Bluegreen and its outside counsel engaged in abuse of process by filing a lawsuit against plaintiffs’ counsel (The Montgomery Law Firm). Plaintiffs seek monetary damages, attorneys’ fees and injunctive relief. On August 31, 2020, the court certified a class regarding the unauthorized practice of law claim, but dismissed the claims regarding abuse of process. On January 11, 2021, the Court issued an order that the class members are not entitled to rescission of their contracts because they failed to plead fraud in the inducement. Discovery is ongoing. Bluegreen believes the lawsuit is without merit and is vigorously defending the action. On July 14, 2020, Kenneth Johansen, individually and on behalf of all others similarly situated, filed a purported class action against BVU for alleged violations of the TCPA. Specifically, the named plaintiff alleges that he received numerous telemarketing calls from BVU while he was on the National Do Not Call Registry. Bluegreen filed a motion to dismiss, and plaintiff in response filed an amended complaint on September 18, 2020. On February 18, 2021, plaintiff filed a motion for class certification seeking to certify a class of thousands of individual proposed class members. On April 15, 2021 a court ordered mediation was conducted at which time the parties were not able to resolve the lawsuit. On September 30, 2021 the court entered an order denying plaintiff’s motion for class certification. The plaintiffs have appealed the order to the Eleventh Circuit. The Company is vigorously defending the action. On March 15, 2018, BVU entered into an Agreement for Purchase and Sale of Assets with T. Park Central, LLC, O. Park Central, LLC, and New York Urban Ownership Management, LLC, (collectively “New York Urban”) (“Purchase and Sale Agreement”), which provided for the purchase of The Manhattan Club inventory over a number of years and the management contract for The Manhattan Club Association, Inc. On October 7, 2019, New York Urban initiated arbitration proceedings against BVU alleging that The Manhattan Club Association, Inc. (of which BVU was a member) was obligated to pay an increased management fee to a New York Urban affiliate and that this higher amount would be the benchmark for BVU’s purchase of the management contract under the parties’ Purchase and Sale Agreement. New York Urban also sought damages in the arbitration proceedings in excess of $ 10 million for promissory estoppel and tortious interference. On November 19, 2019, the parties participated in mediation but did not resolve the matter. On November 20, 2019, New York Urban sent a letter to BVU advising that it was: (1) withdrawing its arbitration demand; (2) notifying the Board that it was not seeking to execute the proposed amendment to the Management Agreement that was originally sent to Bluegreen on April 24, 2019; and (3) was not going to pay itself a management fee for the 2020 operating year in an amount exceeding the 2019 operating year (i.e., $ 6.5 million). On November 21, 2019, BVU sent New York Urban a Notice of Termination of the Purchase and Sale Agreement. On November 25, 2019, New York Urban sent its own Notice of Termination and a separate letter containing an offer to compromise if BVU resigned its position on the Board and permitted New York Urban to enforce its rights to the collateral. On November 29, 2019, BVU accepted the offer and on December 18, 2019, BVU provided New York Urban with resignations of its members on the Board of Directors. On August 30, 2020, over 100 VOI owners at The Manhattan Club (“TMC”) sued BVU and certain unaffiliated entities (the “Non-Bluegreen Defendants”). The complaint included claims arising out of alleged misrepresentations made during the sale of VOIs at TMC and certain post-sale operational practices, including allegedly charging owners excessive annual maintenance fees and implementing reservation policies that restrict the ability of VOI owners to use their points to access the resort while allowing the general public to make reservations. The plaintiffs assert in the complaint that Bluegreen acquired operational control of TMC from the Non-Bluegreen Defendants in 2018 and assumed joint liability for any prior wrongdoing by them. Bluegreen believes this assertion to be erroneous and that the claims against BVU are without merit. On September 27, 2021, the court granted Bluegreen’s motion to dismiss without prejudice and the Court declined to exercise supplemental jurisdiction over the remaining state law claims. Plaintiffs have amended their complaint. BVU filed a motion to dismiss the amended complaint on December 29, 2021 and continues to vigorously defend the action. On April 2, 2021, New York Urban initiated new arbitration proceedings against BVU, alleging it is owed over $ 70 million for periodic inventory closings that have not occurred since the Purchase and Sale Agreement was terminated or that will not occur because of the termination. New York Urban also seeks over $ 50 million because, due to the Purchase and Sale Agreement’s termination, the closing on the management contract will not occur. BVU believes this new claim is without merit and is pursuing declaratory relief and claims based on breach of the parties settlement agreement. Both New York Urban’s claims and BVU’s claims for declaratory relief and breach of the settlement agreement are being heard by an arbitration panel, and BVU is vigorously defending against New York Urban’s claims. Discovery is ongoing. On September 14, 2021, Tamarah and Emmanuel Louis, individually and on behalf of all others similarly situated, filed a purported class action lawsuit against BVU alleging it violated the Military Lending Act (“MLA”). The complaint alleges that BVU did not make any inquiry before offering financing to the plaintiffs as to whether they were members of the United States Military and allege other claims related to certain disclosures mandated by the MLA. BVU filed a motion to dismiss the complaint, and plaintiffs then filed an amended complaint on December 3, 2021. The District Court granted BVU’s motion to dismiss. An appeal of the District Court’s dismissal to the Eleventh Circuit has been initiated by the plaintiffs. Commencing in 2015, it came to Bluegreen’s attention that its collection efforts with respect to its VOI notes receivable were being impacted by a then emerging, industry-wide trend involving the receipt of  “cease and desist” letters from exit firms and attorneys purporting to represent certain VOI owners. Following receipt of these letters, Bluegreen is unable to contact the owners unless allowed by law. Bluegreen believes these exit firms have encouraged such owners to become delinquent and ultimately default on their obligations and that such actions and its inability to contact the owners have been a material factor in the increase in its annual default rates. Bluegreen’s average annual default rates have increased from 6.9 % in 2015 to 7.9 % in the second quarter of 2022. Bluegreen also estimates that approximately 11.2 % of the total delinquencies on its VOI notes receivable as of June 30, 2022 related to VOI notes receivable subject to this issue. Bluegreen has in a number of cases pursued, and Bluegreen may in the future pursue, legal action against the VOI owners, and as described below, against the exit firms. On November 13, 2019, Bluegreen filed a lawsuit against timeshare exit firm The Montgomery Law Firm and certain of its affiliates. In the complaint, Bluegreen alleged that through various forms of deceptive advertising, as well as inappropriate direct contact with VOI owners, such firm and its affiliates made false statements about Bluegreen and provided misleading information to the VOI owners and encouraged nonpayment by consumers. Bluegreen believes the consumers are paying fees to the firm and its affiliates in exchange for illusory services. Bluegreen has asserted claims under the Lanham Act, as well as tortious interference with contractual relations, civil conspiracy to commit tortious interference and other claims. Defendants’ motion to dismiss was denied. In January 2022, Bluegreen entered into a settlement with several of the defendants, which includes an immaterial monetary payment and a stipulated injunction. Bluegreen continues to pursue its claims against the remaining defendants. On November 13, 2020, Bluegreen filed a lawsuit against timeshare exit firm, Carlsbad Law Group, LLP, and certain of its associated law firms and affiliates. On December 30, 2020, Bluegreen filed a lawsuit against timeshare exit firm, The Molfetta Law Firm, and certain of its associated law firms, affiliates, and cohorts, including Timeshare Termination (“TTT”). In both of these actions, Bluegreen makes substantially the same claims against the timeshare exit firms and its associated law firms and affiliates as those made in its action against The Montgomery Law Firm described above. In June 2021, counsel for TTT moved to withdraw, citing TTT’s insolvency. On October 1, 2021, the principals of TTT filed for Chapter 11 Bankruptcy Protection. Bluegreen is pursuing its damages as a claim in those proceedings. Discovery is ongoing with respect to the non-bankrupt defendants in the Molfetta matter and in the Carlsbad matter. Other Commitments, Contingencies and Guarantees The Company, indirectly through Bluegreen and BVU, has an exclusive marketing agreement through 2024 with Bass Pro, a nationally-recognized retailer of fishing, marine, hunting, camping and sports gear, that provides the Company with the right to market and sell vacation packages at kiosks in each of Bass Pro’s retail locations and Cabela’s stores and through other means. Pursuant to a settlement agreement Bluegreen entered into with Bass Pro and its affiliates during June 2019, Bluegreen paid Bass Pro $ 20.0 million and agreed to, among other things, make five annual payments to Bass Pro of $ 4.0 million in January of each year, commencing in 2020. Bluegreen made annual payments of $ 4.0 million to Bass Pro in January 2020, January 2021, and December 2021 (as payment of the amount owed in January 2022). As of June 30, 2022 and December 31, 2021, $ 7.6 million and $ 7.3 million, respectively, was included in accrued liabilities and other in the unaudited consolidated balance sheets, for the remaining payments required by the settlement agreement. During both the six months ended June 30, 2022 and 2021, VOI sales to prospects and leads generated by the agreement with Bass Pro accounted for approximately 17 % of Bluegreen’s VOI sales volume. Subject to the terms and conditions of the settlement agreement, in lieu of the previous commission arrangement, Bluegreen agreed to pay Bass Pro a fixed annual fee of $ 70,000 for each Bass Pro and Cabela’s retail store that it is accessing (excluding sales at retail stores which are designated to provide tours to Bluegreen/Big Cedar Vacations, or “Bluegreen/Big Cedar feeder stores”), plus $ 32.00 per net vacation package sold (less cancellations or refunds within 45 days of sale). Bluegreen also agreed to contribute to the Wonders of Wildlife Foundation $ 5.00 per net package sold (less certain cancellations and refunds within 45 days of sale), subject to an annual minimum of $ 700,000 . Bluegreen will generally be required to pay the fixed annual fee with respect to at least 59 Bass Pro retail stores and at least 60 Cabela’s retail stores. Notwithstanding the foregoing, the minimum number of Bass Pro and Cabela’s retail stores for purposes of the fixed annual fee may be reduced under certain circumstances set forth in the agreement, including as a result of a reduction of traffic in the stores in excess of 25 % year-over-year. In December 2021, Bluegreen paid $ 8.3 million for the 2022 fixed fee, of which $ 4.2 million was unamortized as of June 30, 2022 and is included in the Company’s unaudited consolidated balance sheet. During the three and six months ended June 30, 2022, Bluegreen expensed $ 2.1 million and $ 4.2 million, respectively, for this fixed fee, which is included in selling, general and administrative expenses in the Company’s unaudited consolidated statements of operations and comprehensive income. As of June 30, 2022, Bluegreen had sales and marketing operations at a total of 128 Bass Pro Shops and Cabela’s Stores. In lieu of paying maintenance fees for unsold VOI inventory, Bluegreen may enter into subsidy agreements with certain HOAs. During the six months ended June 30, 2022 and 2021, Bluegreen made subsidy payments under these agreements of $ 5.7 million and $ 4.7 million, respectively, which are included in cost of other fee-based services in the Company’s unaudited consolidated statements of operations and comprehensive income. As of June 30, 2022, Bluegreen had $ 7.6 million accrued for such subsidies, which is included in accrued liabilities and other in the unaudited consolidated balance sheet as of such date. As of December 31, 2021, Bluegreen had no accrued liabilities for such subsidies.

Equity

Equity	6 Months Ended
	Jun. 30, 2022
Equity [Abstract]
Equity	10. Equity Share Repurchase Program In August 2021, the Company’s board of directors approved a share repurchase program which authorized the repurchase of the Company’s Class A Common Stock and Class B Common Stock at an aggregate cost of up to $ 40.0 million. In March 2022, the Company’s board of directors approved a $ 50.0 million increase in the aggregate cost of the Company’s Class A Common Stock and Class B Common Stock that may be repurchased under the share repurchase program. The Company repurchased and retired approximately 917,000 and 1,069,000 shares of Class A Common Stock during the three and six months ended June 30, 2022 for an aggregate purchase price of $ 26.1 million and $ 30.8 million, respectively. There were no repurchases during the three or six months ended June 30, 2021. The excess of cost over par value of the repurchased shares is recorded to additional paid in capital. As of June 30, 2022, $ 31.9 million remained available for the repurchase of shares under this share repurchase program. In July 2022, the Company repurchased and retired 843,358 shares of Class A Common Stock for a total price of $ 23.6 million in a private transaction. Restricted Stock and Stock Option Plans At the Company’s Annual Meeting of Shareholders held on July 21, 2021, the Company’s shareholders approved the Bluegreen Vacations Holding Corporation 2021 Incentive Plan (the “2021 Plan”), which allows for the issuance of up to 2,000,000 shares of the Company’s Class A Common Stock pursuant to restricted stock awards and options which may be granted under the 2021 Plan. The 2021 Plan also permits the grant of performance-based cash awards. During the six months ended June 30, 2022, the board approved restricted stock grants of 208,035 shares to certain executive officers and employees under the 2021 Plan. There were 468,439 shares of restricted stock granted to officers and employees under the 2021 Plan during the six months ended June 30, 2021. As of June 30, 2022 and 2021, 1,333,995 and 1,531,561 , respectively, shares of Class A Common Stock remained available for grant under the 2021 Plan. Restricted Stock Activity The Company accounts for compensation cost for unvested time-based service condition restricted stock awards based on the fair value of the award on the measurement date, which is generally the grant date. The cost is recognized on a straight-line basis over the requisite service period of the award, with forfeitures recognized as incurred. The table below sets forth information regarding the Company’s unvested restricted stock award activity for the six months ended June 30, 2022 and 2021 . Six Months Ended June 30, 2022 2021 Per Share Per Share Weighted Weighted Unvested Average Unvested Average Restricted Grant Date Restricted Grant Date Stock Fair Value Stock Fair Value Unvested balance outstanding, beginning of period 460,470 $ 20.72 - $ - Granted 208,035 29.80 468,439 20.72 Vested - - - - Forfeited ( 2,500 ) 20.72 - - Unvested balance outstanding, end of period 666,005 $ 23.56 468,439 $ 20.72 Available for grant 1,333,995 1,531,561 The table below sets forth information regarding the restricted stock awards granted during the six months ended June 30, 2022 and 2021. Per Share Number of Weighted Average Requisite Plan Name Grant Date Awards Granted Grant Date Fair Value Service Period Vesting Date 2021 Incentive Plan 1/19/2022 208,035 $ 29.80 4 years (1) 2021 Incentive Plan 6/3/2021 468,439 $ 20.72 4 years (2) (1) 154,679 of the shares granted are scheduled to vest ratably in annual installments over 4 years and 53,356 of the shares granted are scheduled to cliff vest in January 2026, in each case subject to the terms and conditions of the 2021 Plan and the applicable award agreement. (2) 275,939 of the shares granted are scheduled to cliff vest in 4 years and 192,500 of the shares granted are scheduled to cliff vest in June 2031, in each case subject to the terms and conditions of the 2021 Plan and the applicable award agreement. The aggregate grant date fair value of the awards granted in January 2022 and June 2021 was $ 6.2 million and $ 9.7 million, respectively. As of June 30, 2022, there was $ 13.1 million of unrecognized share-based compensation with a remaining weighted average period of 4.83 years. The Company recognized restricted stock compensation expense included in selling general and administrative expenses in the Company’s unaudited consolidated statements of operations and comprehensive income related to its restricted stock awards of $ 0.8 million and $ 1.6 million during the three and six months ended June 30, 2022, respectively, and $ 0.2 million during both the three and six months ended June 30, 2021. There were no tax benefits recognized on restricted stock compensation expense for the awards granted in January 2022 or June 2021.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2022
Income Taxes [Abstract]
Income Taxes	11. Income Taxes The Company and its subsidiaries file a consolidated U.S. federal income tax return and income tax returns in various state and foreign jurisdictions. With certain exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2017. The Company’s effective income tax rate was approximately 26 % and 28 % during the three months ended June 30, 2022 and 2021, respectively, and 27 % and 28 % during the six months ended June 30, 2022 and 2021, respectively. Effective income tax rates for interim periods are based upon the Company’s then current estimated annual rate. The effective income tax rate varies based upon the estimate of taxable earnings as well as on the mix of taxable earnings in the various states in which the Company and its subsidiaries operate. As such, the Company’s effective tax rates for the 2022 and 2021 periods reflect an estimate of its annual taxable earnings, state taxes, non-deductible items and changes in valuation allowance on deferred tax assets for each respective year. Certain of the Company’s state filings are under routine examination. While there is no assurance as to the results of these audits, the Company does not currently anticipate any material adjustments in connection with these examinations. As of June 30, 2022, the Company did no t have any significant amounts accrued for interest and penalties or recorded for uncertain tax positions.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Earnings Per Share	12. Earnings Per Share The following table presents the calculation of the Company’s basic and diluted earnings per share (“EPS”): For the Three Months Ended For the Six Months Ended June 30, June 30, (In thousands, except per share amounts) 2022 2021 2022 2021 Basic EPS: Numerator: Net income attributable to shareholders $ 17,784 $ 19,501 $ 33,771 $ 22,475 Denominator: Weighted average shares outstanding 20,226 20,912 20,500 20,128 Basic EPS $ 0.88 $ 0.93 $ 1.65 $ 1.12 Diluted EPS Numerator: Net income attributable to shareholders $ 17,784 $ 19,501 $ 33,771 $ 22,475 Denominator: Basic - Weighted average shares outstanding 20,226 20,912 20,500 20,128 Dilutive effect of restricted stock rewards 163 - 178 - Diluted weighted average number of common shares outstanding 20,389 20,912 20,678 20,128 Diluted EPS $ 0.87 $ 0.93 $ 1.63 $ 1.12 During the three and six months ended June 30, 2022, 163,188 and 177,353 , respectively, of weighted average shares of unvested restricted stock awards outstanding were included in the computation of diluted earnings per share as the shares were dilutive. During the three and six months ended June 30, 2021, 234,220 shares and 58,555 shares, respectively, of unvested restricted stock awards were excluded from the computation of diluted earnings per share as the shares were antidilutive under the treasury stock method.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	13. Related Party Transactions The Company may be deemed to be controlled by Alan B. Levan, Chairman, Chief Executive Officer and President of the Company, John E. Abdo, Vice Chairman of the Company, Jarett S. Levan, a director of the Company and former President of the Company, and Seth M. Wise, a director of the Company and former Executive Vice President of the Company. Together, they may be deemed to beneficially own shares of the Company’s Class A Common Stock and Class B Common Stock representing approximately 80 % of the Company’s total voting power. Further, in connection with the spin-off of BBX Capital during September 2020, Mr. Jarett Levan became the Chief Executive Officer and President and a director of BBX Capital, Mr. Alan Levan became the Chairman of the Board of BBX Capital, John E. Abdo became Vice Chairman of BBX Capital and Seth M. Wise became Executive Vice President and a director of BBX Capital. Mr. Alan Levan, Mr. Abdo, Mr. Jarett Levan and Mr. Wise may also be deemed to control BBX Capital through their ownership of BBX Capital’s Class A Common Stock and Class B Common Stock. Mr. Alan Levan and Mr. John Abdo also receive compensation from BBX Capital. On May 5, 2021, BVH acquired all of the approximately 7 % of outstanding shares of Bluegreen’s common stock not previously owned by BVH through a statutory short-form merger under Florida law. In connection with the merger, Bluegreen’s shareholders (other than BVH) received 0.51 shares of the Company’s Class A Common Stock for each share of Bluegreen’s common stock that they held at the effective time of the merger (subject to rounding up of fractional shares). BVH issued approximately 2.66 million shares of its Class A Common Stock in connection with the merger. As a result of the completion of the merger, Bluegreen became a wholly owned subsidiary of BVH and its common stock is no longer publicly traded. Prior to the merger, BVH owned approximately 93 % of Bluegreen outstanding common stock. During the three and six months ended June 30, 2022, the Company recognized expense to the Abdo Companies, Inc. of $ 38,000 and $ 77,000 , respectively, in exchange for certain management services. During the three months and six months ended June 2021, the Company recognized expense to the Abdo Companies, Inc. $ 38,000 and $ 77,000 , respectively, for such services. John E. Abdo, the Company’s Vice Chairman, is the principal shareholder and Chief Executive Officer of Abdo Companies, Inc. In connection with its spin-off of BBX Capital during September 2020, the Company issued a $ 75.0 million note payable to BBX Capital. See Note 7 for a description of the terms of BVH’s note payable to BBX Capital. Further, in connection with the spin-off, the Company also entered into a Transition Services Agreement, Tax Matters Agreement and Employee Matters Agreement with BBX Capital. The Transition Services Agreement generally sets out the respective rights, responsibilities and obligations of BVH and BBX Capital with respect to the support services provided to one another after the spin-off to ensure an orderly transition. The Transition Services Agreement establishes a baseline charge for certain categories or components of services to be provided, which is at cost unless the parties mutually agree to a different charge. The Transition Services Agreement will continue until terminated, in whole or with respect to any service provided thereunder by either party at any time upon thirty days prior written notice to the other party. No payments were made under the Transition Services Agreement, Tax Matters Agreement or Employee Matters Agreement during the 2021 periods. In addition to the agreements listed above, the Company reimburses BBX Capital for management, advisory, risk management, administrative and other services. The Company reimbursed BBX Capital $ 0.7 million and $ 0.4 million during the three months ended June 30, 2022 and 2021, respectively, and $ 1.0 million and $ 0.7 million during the six months ended June 30, 2022 and 2021, respectively, for such services. Further, BBX Capital reimbursed the Company less than $ 0.1 million during each of the three months ended June 30, 2022 and 2021, and less than $ 0.1 million and $ 0.2 million during the six months ended June 30, 2022 and 2021, respectively. The Company had $ 0.1 million in accrued expenses for the services described above as of June 30, 2022 and no amounts accrued for the services described above as of December 31, 2021.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Segment Reporting	14. Segment Reporting Operating segments are defined as components of an enterprise about which separate financial information is available that is regularly reviewed by the chief operating decision maker (“CODM”) in assessing performance and deciding how to allocate resources. Reportable segments consist of one or more operating segments with similar economic characteristics, products and services, production processes, type of customer, distribution system or regulatory environment. The Company reports its results through two reportable segments: (i) sales of VOIs and financing; and (ii) resort operations and club management. The sales of VOIs and financing segment includes the Company’s marketing and sales activities related to the VOIs that are owned by the Company, VOIs it acquires under just-in-time and secondary market inventory arrangements, and sales of VOIs through fee-for-service arrangements with third-party developers, as well as consumer financing activities in connection with sales of VOIs owned by the Company, and title services operations. The resort operations and club management segment includes management services activities for the Vacation Club and for a majority of the HOAs of the resorts within the Vacation Club. The Company also provides reservation services, services to owners and billing and collections services to the Vacation Club and certain HOAs, which are included in the resort operations and club management segment. Additionally, this segment includes revenue from the Traveler Plus program, food and beverage and other retail operations, rental services activities, and management of construction activities for certain fee-based developer clients. The information provided for segment reporting is obtained from internal reports utilized by management. The presentation and allocation of results of operations may not reflect the actual economic costs of the segments as standalone businesses. Due to the nature of the Company’s business, assets are not allocated to a particular segment, and therefore management does not evaluate the balance sheet by segment. If a different basis of allocation were utilized, the relative contributions of the segments might differ but the relative trends in the segments’ operating results would, in management’s view, likely not be impacted. The table below sets forth the Company’s revenue for its reportable segments for the three and six months ended June 30, 2022 and 2021 (in thousands): Three Months Ended Six Months Ended June 30, June 30, Revenues: 2022 2021 2022 2021 Sales of VOIs and financing $ 191,091 $ 151,101 $ 340,683 $ 255,463 Resort operations and club management 29,351 27,579 57,474 54,202 Cost reimbursements (1) 16,168 15,552 34,232 32,160 Total segment revenues 236,610 194,232 432,389 341,825 Corporate and other 132 496 668 468 Eliminations ( 1,172 ) ( 1,270 ) ( 2,433 ) ( 2,581 ) Total revenues $ 235,570 $ 193,458 $ 430,624 $ 339,712 (1) Cost reimbursement revenue and expense net to zero and are excluded from the computation of adjusted EBITDA below. The table below sets forth the Company’s Adjusted EBITDA for its reportable segments reconciled to net income for the three and six months ended June 30, 2022 and 2021 (in thousands): Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Adjusted EBITDA (1) : Sales of VOIs and financing $ 37,368 $ 38,320 $ 73,105 $ 59,456 Resort operations and club management 20,920 19,034 41,470 37,259 Segment Adjusted EBITDA 58,288 57,354 114,575 96,715 General and administrative expenses (2) ( 22,258 ) ( 19,678 ) ( 47,558 ) ( 45,146 ) Depreciation and amortization ( 1,846 ) ( 1,630 ) ( 3,678 ) ( 3,230 ) Other (expense) income, net ( 68 ) 439 473 278 Interest income (other than interest earned on VOI notes receivable) 132 57 195 190 Interest expense - corporate ( 6,241 ) ( 4,969 ) ( 10,603 ) ( 10,541 ) Provision for income taxes ( 6,171 ) ( 7,694 ) ( 12,361 ) ( 8,883 ) Net income 21,836 23,879 41,043 29,383 Less: Net income attributable to Non-controlling interests ( 4,052 ) ( 4,378 ) ( 7,272 ) ( 6,908 ) Net income attributable to shareholders $ 17,784 $ 19,501 $ 33,771 $ 22,475 (1) See Management’s Discussion and Analysis of Financial Condition and Results of Operations for information regarding Adjusted EBITDA, including the definition of Adjusted EBITDA. (2) Included in general and administrative expenses for the three and six months ended June 30, 2022 is $ 0.8 million and $ 1.6 million, respectively, of share-based compensation. There was $ 0.2 million of share-based compensation expense during the three and six months ended June 30, 2021.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent Events On July 20, 2022, the Company’s board of directors declared a quarterly cash dividend of $ 0.15 per share on its Class A and Class B common stock, which totaled $ 2.8 million in the aggregate with a record date of August 8, 2022 , to be paid on August 22, 2022 . In July 2022, the Company purchased 46 one-bedroom units at a resort in Vail, Colorado for $ 18.6 million. The transaction was accounted for as an asset acquisition with the purchase price to be allocated to VOI Inventory in the Company’s unaudited consolidated balance sheet.

Organization and Basis of Fin_2

Organization and Basis of Financial Statement Presentation (Policy)	6 Months Ended
	Jun. 30, 2022
Organization And Basis Of Financial Statement Presentation [Abstract]
Our Business	Our Business Prior to May 5, 2021, BVH beneficially owned approximately 93 % of Bluegreen’s outstanding common stock. On May 5, 2021, BVH acquired all of the approximately 7 % of outstanding shares of Bluegreen’s common stock not previously beneficially owned by BVH through a statutory short-form merger under Florida law. In connection with the merger, Bluegreen’s shareholders (other than BVH) received 0.51 shares of BVH’s Class A Common Stock for each share of Bluegreen’s common stock that they held at the effective time of the merger (subject to rounding up of fractional shares). The Company issued approximately 2.66 million shares of its Class A Common Stock in connection with the merger. As a result of the completion of the merger, Bluegreen became a wholly owned subsidiary of BVH and Bluegreen’s common stock is no longer publicly traded. Bluegreen is a leading vacation ownership company that markets and sells vacation ownership interests (“VOIs”) and manages resorts in popular leisure and urban destinations. Bluegreen’s resorts are primarily located in high-volume, “drive-to” vacation locations, including Orlando, Las Vegas, the Smoky Mountains, Myrtle Beach, Charleston, Branson area, and New Orleans, among others. The resorts in which Bluegreen markets, sells, and manages VOIs were either developed or acquired by Bluegreen, or were developed and are owned by third parties. Bluegreen earns fees for providing sales and marketing services to third party developers. Bluegreen also earns fees for providing management services to the Bluegreen Vacation Club (the “Vacation Club”) and homeowners’ associations (“HOAs”), mortgage servicing, VOI title services, reservation services, and construction design and development services. In addition, Bluegreen provides financing to qualified VOI purchasers, which generates significant interest income.
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The Company’s unaudited consolidated financial statements include the accounts of its wholly owned subsidiaries, entities in which the Company or its consolidated subsidiaries hold controlling financial interests, including Bluegreen/Big Cedar Vacations LLC (a joint venture in which Bluegreen is deemed to hold a controlling financial interest based on its 51 % equity interest, its active role as the day-to-day manager of its activities, and Bluegreen’s majority voting control of its management committee (“Bluegreen/Big Cedar Vacations”)), and any variable interest entities (“VIEs”) in which the Company or one of its consolidated subsidiaries is deemed the primary beneficiary of the VIE. All significant inter-company accounts and transactions have been eliminated in consolidation.
Use Of Estimates	Use of Estimates The Company’s financial statements are prepared in conformity with GAAP, which requires it to make estimates based on assumptions about current and, for some estimates, future economic and market conditions which affect reported amounts and related disclosures in its financial statements. Although the Company’s current estimates are based on current and expected future conditions, as applicable, actual conditions could differ from its expectations, which could materially affect its results of operations and financial position. In particular, a number of estimates have been and may continue to be affected by the ongoing COVID-19 pandemic and general economic conditions, including rising interest rates and inflation. The severity, magnitude and duration, as well as the economic consequences of these factors are uncertain, subject to change and difficult to predict. As a result, accounting estimates and assumptions may change over time. Such changes could result in, among other adjustments, future impairments of intangibles and long-lived assets, incremental credit losses on Bluegreen’s VOI notes receivable, a decrease in the carrying amount of tax assets, or an increase in other obligations as of the time of a relevant measurement event.
Recently Adopted Accounting Standards	Future Adoption of Recently Issued Accounting Pronouncements The FASB has issued the following accounting pronouncement and guidance relevant to the Company’s operations which had not yet been adopted as of June 30, 2022: In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effect of Reference Rate Reform on Financial Reporting” (“ASU 2020-04”), which provides relief for companies preparing for the discontinuation of LIBOR in response to the Financial Conduct Authority (the regulatory authority over LIBOR) plan for a phase out of regulatory oversight of LIBOR interest rate indices to allow for an orderly transition to an alternate reference rate. The Alternative Reference Rates Committee (“ARRC”) has proposed that the Secured Overnight Financing Rate (“SOFR”) is the rate that represents best practice as the alternative to LIBOR for promissory notes or other contracts that are currently indexed to LIBOR. The ARRC has proposed a market transition plan to SOFR from LIBOR and organizations are currently working on transition plans as it relates to derivatives and cash markets exposed to LIBOR. Although the Company’s VOIs notes receivable from its borrowers are not indexed to LIBOR, as of June 30, 2022, the Company had $ 170.9 million of LIBOR indexed junior subordinated debentures and $ 24.8 million of LIBOR indexed receivable-backed notes payable. Companies can apply ASU 2020-04 immediately. However, the guidance will only be available for a limited time, generally through December 31, 2022. The Company has not yet adopted this standard and is evaluating the potential impact that the eventual replacement of the LIBOR benchmark interest rate could have on its results of operations, liquidity and consolidated financial statements.

Revenue From Contracts With C_2

Revenue From Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2022
Revenue from Contracts with Customers [Abstract]
Revenue Disaggregation	For the Three Months Ended For the Six Months Ended June 30, June 30, 2022 2021 2022 2021 Sales of VOIs (1) $ 144,261 $ 91,812 $ 243,290 $ 147,743 Fee-based sales commission revenue (1) 18,850 35,618 42,934 61,336 Resort and club management revenue (2) 26,826 25,443 53,022 50,371 Cost reimbursements (2) 16,168 15,552 34,232 32,160 Title fees and other (1) 3,434 2,863 6,517 5,137 Other revenue (2) 2,525 2,136 4,452 3,831 Revenue from customers 212,064 173,424 384,447 300,578 Interest income (3) 23,506 19,595 45,704 38,856 Other income, net — 439 473 278 Total revenue $ 235,570 $ 193,458 $ 430,624 $ 339,712 (1) Included in the Company’s sales of VOIs and financing segment described in Note 14. (2) Included in the Company’s resort operations and club management segment described in Note 14. (3) Interest income of $ 23.4 million and $ 19.5 million for the three months ended June 30, 2022 and 2021, respectively, and $ 45.5 million and $ 38.7 million for the six months ended June 30, 2022 and 2021, respectively, are included in the Company’s sales of VOIs and financing segment described in Note 14.
Company’s contract liabilities	June 30, December 31, 2022 2021 Point incentives $ 3,266 $ 2,676 Owner programs 2,096 2,159 Deferred revenue vacation packages 1,203 1,274 $ 6,565 $ 6,109

Notes Receivable (Tables)

Notes Receivable (Tables)	6 Months Ended
	Jun. 30, 2022
Notes Receivable [Abstract]
Information Relating To Bluegreen's Notes Receivable	As of June 30, December 31, 2022 2021 Notes receivable secured by VOIs: VOI notes receivable - non-securitized $ 245,337 $ 275,163 VOI notes receivable - securitized 415,132 334,266 Gross VOI notes receivable 660,469 609,429 Allowance for loan losses - non-securitized ( 66,088 ) ( 77,714 ) Allowance for loan losses - securitized ( 111,734 ) ( 85,393 ) Allowance for loan losses ( 177,822 ) ( 163,107 ) VOI notes receivable, net $ 482,647 $ 446,322 Allowance as a % of Gross VOI notes receivable 27 % 27 %
Activity In The Allowance For Loan Losses	For the Six Months Ended June 30, 2022 2021 Balance, beginning of period $ 163,107 $ 142,044 Provision for loan losses 43,105 30,807 Less: Write-offs of uncollectible receivables ( 28,390 ) ( 27,133 ) Balance, end of period $ 177,822 $ 145,718
Financing Receivable Credit Quality Indicators And Past Due By Year Of Origination	Additional information about the Company’s VOI notes receivable by year of origination was as follows as of June 30, 2022 (in thousands): Year of Origination 2022 2021 2020 2019 2018 2017 and Prior Total 701+ $ 94,777 $ 105,253 $ 40,627 $ 51,012 $ 33,535 $ 53,989 $ 379,193 601-700 50,790 75,536 29,208 29,641 21,793 45,130 252,098 <601 (1) 4,754 3,841 2,693 3,248 2,168 4,583 21,287 Other (2) 2,824 2,163 98 13 822 1,971 7,891 Total by FICO Score $ 153,145 $ 186,793 $ 72,626 $ 83,914 $ 58,318 $ 105,673 $ 660,469 (1) Includes VOI notes receivable attributable to borrowers without a FICO score (who are primarily foreign borrowers). (2) Includes $ 5.0 million related to VOI notes receivable that, as of June 30, 2022, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses. Additional information about the Company’s VOI notes receivable by year of origination is as follows as of December 31, 2021 (in thousands): Year of Origination 2021 2020 2019 2018 2017 2016 and Prior Total 701+ $ 129,960 $ 49,102 $ 60,037 $ 39,760 $ 26,711 $ 40,872 $ 346,442 601-700 82,664 34,185 34,072 25,732 18,132 37,777 232,562 <601 (3) 4,623 3,149 3,690 2,473 1,551 4,175 19,661 Other (4) 2,279 996 1,201 1,876 1,429 2,983 10,764 Total by FICO Score $ 219,526 $ 87,432 $ 99,000 $ 69,841 $ 47,823 $ 85,807 $ 609,429 (3) Includes VOI notes receivable attributable to borrowers without a FICO score (who are primarily foreign borrowers). (4) Includes $ 7.0 million related to VOI notes receivable that, as of December 31, 2021, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses.
Percentage Of Gross Notes Receivable Outstanding By FICO Score At Origination	As of June 30, December 31, 2022 2021 FICO Score 700+ 58 % 58 % 601-699 39 39 <600 2 2 No Score (1) 1 1 Total 100 % 100 % (1) Primarily foreign borrowers.
Delinquency Status Of VOI Notes Receivable	As of June 30, December 31, 2022 2021 Current $ 634,979 $ 581,719 31-60 days 6,360 6,290 61-90 days 4,943 5,084 Over 91 days (1) 14,187 16,336 Total $ 660,469 $ 609,429

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	6 Months Ended
	Jun. 30, 2022
Variable Interest Entities [Abstract]
Information Related To The Assets And Liabilities Of The VIEs	As of June 30, December 31, 2022 2021 Restricted cash $ 20,066 $ 15,956 Securitized notes receivable, net 303,398 248,873 Receivable backed notes payable - non-recourse 379,858 340,154

VOI Inventory (Tables)

VOI Inventory (Tables)	6 Months Ended
	Jun. 30, 2022
VOI Inventory [Abstract]
Summary Of Inventory	As of June 30, December 31, 2022 2021 Completed VOI units $ 243,921 $ 255,223 Construction-in-progress 8,509 10,313 Real estate held for future development 63,822 69,069 Total $ 316,252 $ 334,605

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 30, 2022
Debt [Abstract]
Lines-Of-Credit And Notes Payable	As of June 30, 2022 December 31, 2021 Balance Interest Rate Carrying Amount of Pledged Assets Balance Interest Rate Carrying Amount of Pledged Assets Fifth Third Syndicated LOC $ 20,000 3.31 % $ 30,997 $ 10,000 2.25 % $ 21,243 Fifth Third Syndicated Term Loan 98,750 3.33 % 153,048 88,125 2.25 % 187,207 Unamortized debt issuance costs ( 1,213 ) — ( 1,000 ) — Total $ 117,537 $ 184,045 $ 97,125 $ 208,450
Receivable-Backed Notes Payable	As of June 30, 2022 December 31, 2021 Debt Balance Interest Rate Principal Balance of Pledged/Secured Receivables Debt Balance Interest Rate Principal Balance of Pledged/Secured Receivables Receivable-backed notes payable - recourse: Liberty Bank Facility $ 5,000 3.50 % $ 7,240 $ 5,000 3.00 % $ 7,198 NBA Receivables Facility 10,000 3.92 % 17,292 10,000 3.00 % 15,396 Pacific Western Facility 3,666 4.42 % 12,222 7,500 3.00 % 11,265 Total 18,666 36,754 22,500 33,859 Receivable-backed notes payable - non-recourse: Liberty Bank Facility (1) $ 5,825 3.50 % $ 8,434 $ 17,965 3.00 % $ 25,864 NBA Receivables Facility (2) 11,159 3.92 % 19,295 18,910 3.00 % 29,114 Pacific Western Facility (3) — 4.42 % — 16,906 — 25,394 KeyBank/DZ Purchase Facility — — — 42,994 — 53,623 Quorum Purchase Facility 16,313 4.95 - 5.10 % 18,951 19,425 4.95 - 5.10 % 22,690 2013 Term Securitization — — — 6,023 3.20 % 6,965 2015 Term Securitization 10,896 3.02 % 11,784 14,163 3.02 % 15,009 2016 Term Securitization 20,186 3.35 % 22,098 24,727 3.35 % 27,166 2017 Term Securitization 31,748 3.12 % 35,601 37,430 3.12 % 42,452 2018 Term Securitization 46,781 4.02 % 52,715 53,919 4.02 % 61,269 2020 Term Securitization 79,175 2.60 % 90,424 91,922 2.60 % 105,023 2022 Term Securitization 163,878 4.60 % 183,493 — — — Unamortized debt issuance costs ( 6,103 ) ( 4,230 ) Total 379,858 442,795 340,154 414,569 Total receivable-backed debt $ 398,524 $ 479,549 $ 362,654 $ 448,428 (1) Recourse on the Liberty Bank Facility is generally limited to $ 5.0 million, subject to certain exceptions. See the Company’s 2021 Annual Report on form 10-K for additional information. (2) Recourse on the NBA Receivables Facility is generally limited to $ 10.0 million, subject to certain exceptions. (3) Recourse on the Pacific Western Facility is generally limited to $ 7.5 million, subject to certain exceptions.
Junior Subordinated Debentures Outstanding	Financial data relating to the Company’s junior subordinated debentures as of June 30, 2022 and December 31, 2021 was as follows (dollars in thousands): June 30, 2022 December 31, 2021  Effective Effective  Carrying Interest Carrying Interest Maturity  Amounts Rates (1) Amounts Rates (1) Years (2) Woodbridge - Levitt Capital Trusts I - IV $ 66,302 4.80 - 5.09 % $ 66,302 3.93 - 4.07 % 2035 - 2036 Bluegreen Statutory Trusts I - VI 104,595 5.85 - 6.14 % 104,595 4.93 - 5.12 % 2035 - 2037 Unamortized debt issuance costs ( 956 ) ( 985 ) Unamortized purchase discount ( 34,486 ) ( 34,972 ) Total junior subordinated debentures $ 135,455 $ 134,940 (1) The junior subordinated debentures bear interest at three-month LIBOR (subject to quarterly adjustment) plus a spread ranging from 4.80 % to 6.14 %. (2) As of June 30, 2022 and December 31, 2021, all of the junior subordinated debentures were eligible for redemption by the Company.

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2022
Fair Value Of Financial Instruments [Abstract]
Carrying Amounts Of Financial Instruments	As of June 30, 2022 As of December 31, 2021 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Cash and cash equivalents $ 222,076 $ 222,076 $ 140,225 $ 140,225 Restricted cash 42,245 42,245 42,854 42,854 Notes receivable, net 482,647 604,975 446,322 607,881 Note payable to BBX Capital, Inc. 50,000 45,805 50,000 50,340 Lines-of-credit, notes payable, and receivable-backed notes payable 516,061 503,500 459,779 463,300 Junior subordinated debentures 135,455 80,000 134,940 133,500

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jun. 30, 2022
Common And Preferred Stock [Abstract]
Summary Of Non-Vested Restricted Stock And Restricted Stock Units	Six Months Ended June 30, 2022 2021 Per Share Per Share Weighted Weighted Unvested Average Unvested Average Restricted Grant Date Restricted Grant Date Stock Fair Value Stock Fair Value Unvested balance outstanding, beginning of period 460,470 $ 20.72 - $ - Granted 208,035 29.80 468,439 20.72 Vested - - - - Forfeited ( 2,500 ) 20.72 - - Unvested balance outstanding, end of period 666,005 $ 23.56 468,439 $ 20.72 Available for grant 1,333,995 1,531,561
Restricted Stock Awards, Grants In Period, Weighted Average Grant Date Fair Value	Per Share Number of Weighted Average Requisite Plan Name Grant Date Awards Granted Grant Date Fair Value Service Period Vesting Date 2021 Incentive Plan 1/19/2022 208,035 $ 29.80 4 years (1) 2021 Incentive Plan 6/3/2021 468,439 $ 20.72 4 years (2) (1) 154,679 of the shares granted are scheduled to vest ratably in annual installments over 4 years and 53,356 of the shares granted are scheduled to cliff vest in January 2026, in each case subject to the terms and conditions of the 2021 Plan and the applicable award agreement. (2) 275,939 of the shares granted are scheduled to cliff vest in 4 years and 192,500 of the shares granted are scheduled to cliff vest in June 2031, in each case subject to the terms and conditions of the 2021 Plan and the applicable award agreement.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings Per Share [Abstract]
Schedule Of Earnings Per Share	For the Three Months Ended For the Six Months Ended June 30, June 30, (In thousands, except per share amounts) 2022 2021 2022 2021 Basic EPS: Numerator: Net income attributable to shareholders $ 17,784 $ 19,501 $ 33,771 $ 22,475 Denominator: Weighted average shares outstanding 20,226 20,912 20,500 20,128 Basic EPS $ 0.88 $ 0.93 $ 1.65 $ 1.12 Diluted EPS Numerator: Net income attributable to shareholders $ 17,784 $ 19,501 $ 33,771 $ 22,475 Denominator: Basic - Weighted average shares outstanding 20,226 20,912 20,500 20,128 Dilutive effect of restricted stock rewards 163 - 178 - Diluted weighted average number of common shares outstanding 20,389 20,912 20,678 20,128 Diluted EPS $ 0.87 $ 0.93 $ 1.63 $ 1.12

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Segment Information	Three Months Ended Six Months Ended June 30, June 30, Revenues: 2022 2021 2022 2021 Sales of VOIs and financing $ 191,091 $ 151,101 $ 340,683 $ 255,463 Resort operations and club management 29,351 27,579 57,474 54,202 Cost reimbursements (1) 16,168 15,552 34,232 32,160 Total segment revenues 236,610 194,232 432,389 341,825 Corporate and other 132 496 668 468 Eliminations ( 1,172 ) ( 1,270 ) ( 2,433 ) ( 2,581 ) Total revenues $ 235,570 $ 193,458 $ 430,624 $ 339,712 (1) Cost reimbursement revenue and expense net to zero and are excluded from the computation of adjusted EBITDA below.
Reconciliation of Adjusted EBITDA from Segments to Net Income	Three Months Ended Six Months Ended June 30, June 30, 2022 2021 2022 2021 Adjusted EBITDA (1) : Sales of VOIs and financing $ 37,368 $ 38,320 $ 73,105 $ 59,456 Resort operations and club management 20,920 19,034 41,470 37,259 Segment Adjusted EBITDA 58,288 57,354 114,575 96,715 General and administrative expenses (2) ( 22,258 ) ( 19,678 ) ( 47,558 ) ( 45,146 ) Depreciation and amortization ( 1,846 ) ( 1,630 ) ( 3,678 ) ( 3,230 ) Other (expense) income, net ( 68 ) 439 473 278 Interest income (other than interest earned on VOI notes receivable) 132 57 195 190 Interest expense - corporate ( 6,241 ) ( 4,969 ) ( 10,603 ) ( 10,541 ) Provision for income taxes ( 6,171 ) ( 7,694 ) ( 12,361 ) ( 8,883 ) Net income 21,836 23,879 41,043 29,383 Less: Net income attributable to Non-controlling interests ( 4,052 ) ( 4,378 ) ( 7,272 ) ( 6,908 ) Net income attributable to shareholders $ 17,784 $ 19,501 $ 33,771 $ 22,475 (1) See Management’s Discussion and Analysis of Financial Condition and Results of Operations for information regarding Adjusted EBITDA, including the definition of Adjusted EBITDA. (2) Included in general and administrative expenses for the three and six months ended June 30, 2022 is $ 0.8 million and $ 1.6 million, respectively, of share-based compensation. There was $ 0.2 million of share-based compensation expense during the three and six months ended June 30, 2021.

Organization And Basis Of Fin_3

Organization And Basis Of Financial Statement Presentation (Narrative) (Details) - shares shares in Thousands	6 Months Ended
	Jun. 30, 2022	May 05, 2021	May 04, 2021
Bluegreen [Member]
Segment Reporting Information [Line Items]
Consolidated method ownership percentage		7%	93%
Bluegreen/Big Cedar Vacations, LLC [Member]
Segment Reporting Information [Line Items]
Ownership percentage	51%
Class A Common Stock [Member]
Segment Reporting Information [Line Items]
Shares issued due to merger		2,660
Class A Common Stock [Member] | Bluegreen Vacations Holding Corp (BVH) [Member]
Segment Reporting Information [Line Items]
Shareholder share right due to merger		0.51
Bluegreen [Member]
Segment Reporting Information [Line Items]
Consolidated method ownership percentage		7%	93%

Recently Issued Accounting Pr_2

Recently Issued Accounting Pronouncements (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Sep. 30, 2020
Business Acquisition [Line Items]
Revenues	$ 235,570	$ 193,458	$ 430,624	$ 339,712
Junior subordinated debentures	135,455		135,455		$ 134,940
Cash and cash equivalents	222,076	$ 216,112	222,076	$ 216,112	140,225
Prepaid expenses	$ 24,615		$ 24,615		$ 25,855
Class A Common Stock [Member]
Business Acquisition [Line Items]
Common stock, shares authorized	30,000,000		30,000,000		30,000,000
Class B Common Stock [Member]
Business Acquisition [Line Items]
Common stock, shares authorized	4,000,000		4,000,000		4,000,000
Spin-off [Member]
Business Acquisition [Line Items]
Debt instrument, face amount						$ 75,000
Interest rate						6%
Deferred interest rate						8%
Accounting Standards Update 2020-04 [Member] | LIBOR Indexed Junior Subordinated Debentures [Member]
Business Acquisition [Line Items]
Junior subordinated debentures	$ 170,900		$ 170,900
Accounting Standards Update 2020-04 [Member] | LIBOR Indexed Receivable-backed Notes Payable And Lines Of Credit [Member]
Business Acquisition [Line Items]
Receivable-backed notes payable and lines of credit	$ 24,800		$ 24,800

Revenue From Contracts With C_3

Revenue From Contracts With Customers (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Revenue from Contracts with Customers [Abstract]
Commission receivables, net of an allowance	$ 7.8	$ 17.4

Revenue From Contracts With C_4

Revenue From Contracts With Customers (Revenue Disaggregation) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue from customers	$ 212,064	$ 173,424	$ 384,447	$ 300,578
Interest income	23,506	19,595	45,704	38,856
Other income, net		439	473	278
Total revenues	235,570	193,458	430,624	339,712
Sales of VOIs [Member]
Disaggregation of Revenue [Line Items]
Revenue from customers	144,261	91,812	243,290	147,743
Interest income	23,400	19,500	45,500	38,700
Fee-Based Sales Commission Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue from customers	18,850	35,618	42,934	61,336
Resort And Club Management Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue from customers	26,826	25,443	53,022	50,371
Cost Reimbursements [Member]
Disaggregation of Revenue [Line Items]
Revenue from customers	16,168	15,552	34,232	32,160
Title Fees And Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from customers	3,434	2,863	6,517	5,137
Other Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenue from customers	$ 2,525	$ 2,136	$ 4,452	$ 3,831

Revenue From Contracts With C_5

Revenue From Contracts With Customers (Contract Liabilities) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Company’s contract liabilities	$ 6,565	$ 6,109
Point Incentives [Member]
Disaggregation of Revenue [Line Items]
Company’s contract liabilities	3,266	2,676
Owner Programs [Member]
Disaggregation of Revenue [Line Items]
Company’s contract liabilities	2,096	2,159
Deferred Revenue Vacation Packages [Member]
Disaggregation of Revenue [Line Items]
Company’s contract liabilities	$ 1,203	$ 1,274

Notes Receivable (Narrative) (D

Notes Receivable (Narrative) (Details) - USD ($) $ in Thousands		18 Months Ended
		Jun. 30, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable		$ 660,469	$ 609,429
Accrued interest		$ 4,800	4,400
Notes Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Weighted-average interest rate charged on notes receivable		15.30%
Over 91 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	[1]	$ 14,187	16,336
90 Days Or More [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable		$ 14,200	$ 16,300
[1] As of June 30, December 31, 2022 2021 Current $ 634,979 $ 581,719 31-60 days 6,360 6,290 61-90 days 4,943 5,084 Over 91 days (1) 14,187 16,336 Total $ 660,469 $ 609,429 (1) Includes $ 5.0 million and $ 7.0 million related to VOI notes receivable that, as of June 30, 2022 and December 31, 2021, respectively, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses

Notes Receivable (Information R

Notes Receivable (Information Relating To Bluegreen's Notes Receivable) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross notes receivable	$ 660,469	$ 609,429
Less: Allowance for loan losses	(177,822)	(163,107)	$ (145,718)	$ (142,044)
Notes receivable, net ($303,398 and $248,873 in VIEs at June 30, 2022 and December 31, 2021, respectively)	$ 482,647	$ 446,322
Allowance as a % of gross notes receivable	27%	27%
VOI Notes Receivable - Non-Securitized [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross notes receivable	$ 245,337	$ 275,163
Less: Allowance for loan losses	(66,088)	(77,714)
VOI Notes Receivable - Securitized [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Gross notes receivable	415,132	334,266
Less: Allowance for loan losses	$ (111,734)	$ (85,393)

Notes Receivable (Activity In T

Notes Receivable (Activity In The Allowance For Loan Losses) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of period	$ 163,107	$ 142,044
Provision for loan losses	43,105	30,807
Less: Write-offs of uncollectible receivables	(28,390)	(27,133)
Balance, end of period	177,822	145,718
Bluegreens Vacation Ownership Interests [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Provision for loan losses	$ 43,105	$ 30,807

Notes Receivable (Financing Rec

Notes Receivable (Financing Receivable Credit Quality Indicators And Past Due By Year Of Origination) (Details) - USD ($) $ in Thousands		Jun. 30, 2022		Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Total		$ 660,469		$ 609,429
VOI note receivable balance had not yet been charged off		5,000		7,000
Current [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total		634,979		581,719
31-60 Days [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total		6,360		6,290
61-90 Days [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total		4,943		5,084
Over 91 Days [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Total	[1]	14,187		16,336
701+ [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year		94,777		129,960
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year		105,253		49,102
Financing Receivable, Originated Two Years before Latest Fiscal Year		40,627		60,037
Financing Receivable, Originated Three Years before Latest Fiscal Year		51,012		39,760
Financing Receivable, Originated Four Years before Latest Fiscal Year		33,535		26,711
Financing Receivable, Originated Five or More Years before Latest Fiscal Year		53,989		40,872
Total		379,193		346,442
601-700 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year		50,790		82,664
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year		75,536		34,185
Financing Receivable, Originated Two Years before Latest Fiscal Year		29,208		34,072
Financing Receivable, Originated Three Years before Latest Fiscal Year		29,641		25,732
Financing Receivable, Originated Four Years before Latest Fiscal Year		21,793		18,132
Financing Receivable, Originated Five or More Years before Latest Fiscal Year		45,130		37,777
Total		252,098		232,562
Less Than 601 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	[2]	4,754		4,623
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	[2]	3,841		3,149
Financing Receivable, Originated Two Years before Latest Fiscal Year	[2]	2,693		3,690
Financing Receivable, Originated Three Years before Latest Fiscal Year	[2]	3,248		2,473
Financing Receivable, Originated Four Years before Latest Fiscal Year	[2]	2,168		1,551
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	[2]	4,583		4,175
Total	[2]	21,287		19,661
Other [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year		2,824	[3]	2,279	[4]
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year		2,163	[3]	996	[4]
Financing Receivable, Originated Two Years before Latest Fiscal Year		98	[3]	1,201	[4]
Financing Receivable, Originated Three Years before Latest Fiscal Year		13	[3]	1,876	[4]
Financing Receivable, Originated Four Years before Latest Fiscal Year		822	[3]	1,429	[4]
Financing Receivable, Originated Five or More Years before Latest Fiscal Year		1,971	[3]	2,983	[4]
Total		7,891	[3]	10,764	[4]
Total by FICO Score [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year		153,145		219,526
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year		186,793		87,432
Financing Receivable, Originated Two Years before Latest Fiscal Year		72,626		99,000
Financing Receivable, Originated Three Years before Latest Fiscal Year		83,914		69,841
Financing Receivable, Originated Four Years before Latest Fiscal Year		58,318		47,823
Financing Receivable, Originated Five or More Years before Latest Fiscal Year		105,673		85,807
Total		$ 660,469		$ 609,429
[1] As of June 30, December 31, 2022 2021 Current $ 634,979 $ 581,719 31-60 days 6,360 6,290 61-90 days 4,943 5,084 Over 91 days (1) 14,187 16,336 Total $ 660,469 $ 609,429 (1) Includes $ 5.0 million and $ 7.0 million related to VOI notes receivable that, as of June 30, 2022 and December 31, 2021, respectively, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses Primarily foreign borrowers. Includes $ 5.0 million related to VOI notes receivable that, as of June 30, 2022, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses. Includes $ 7.0 million related to VOI notes receivable that, as of December 31, 2021, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses.

Notes Receivable (Percentage Of

Notes Receivable (Percentage Of Gross Notes Receivable Outstanding By FICO Score At Origination) (Details)		Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Credit Quality Indicator [Line Items]
Percentage of gross notes receivable outstanding		100%	100%
FICO Score, 700+ [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Percentage of gross notes receivable outstanding		58%	58%
FICO Score, 601 to 699 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Percentage of gross notes receivable outstanding		39%	39%
FICO Score, Less than 600 [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Percentage of gross notes receivable outstanding		2%	2%
FICO Score, No Score [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
Percentage of gross notes receivable outstanding	[1]	1%	1%
[1] Primarily foreign borrowers.

Notes Receivable (Delinquency S

Notes Receivable (Delinquency Status Of VOI Notes Receivable) (Details) - USD ($) $ in Thousands		Jun. 30, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total		$ 660,469	$ 609,429
VOI note receivable balance had not yet been charged off		5,000	7,000
Current [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total		634,979	581,719
31-60 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total		6,360	6,290
61-90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total		4,943	5,084
Over 91 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	[1]	$ 14,187	$ 16,336
[1] As of June 30, December 31, 2022 2021 Current $ 634,979 $ 581,719 31-60 days 6,360 6,290 61-90 days 4,943 5,084 Over 91 days (1) 14,187 16,336 Total $ 660,469 $ 609,429 (1) Includes $ 5.0 million and $ 7.0 million related to VOI notes receivable that, as of June 30, 2022 and December 31, 2021, respectively, had defaulted, but the related VOI note receivable balance had not yet been charged off in accordance with the provisions of certain receivable-backed notes payable transactions. These VOI notes receivable have been reflected in the allowance for loan losses

Variable Interest Entities (Nar

Variable Interest Entities (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Variable Interest Entities [Abstract]
Voluntary repurchases and substitutions	$ 4.4	$ 8.1

Variable Interest Entities (Inf

Variable Interest Entities (Information Related To The Assets And Liabilities Of The VIEs) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021
Variable Interest Entity [Line Items]
Restricted cash	$ 42,245	$ 42,854	$ 46,651
Securitized notes receivable, net	482,647	446,322
Receivable backed notes payable - non-recourse	379,858	340,154
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Restricted cash	20,066	15,956
Securitized notes receivable, net	303,398	248,873
Receivable backed notes payable - non-recourse	$ 379,858	$ 340,154

VOI Inventory (Summary Of Inven

VOI Inventory (Summary Of Inventory) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
VOI Inventory [Abstract]
Completed VOI units	$ 243,921	$ 255,223
Construction-in-progress	8,509	10,313
Real estate held for future development	63,822	69,069
Total	$ 316,252	$ 334,605

Debt (Lines-Of-Credit and Notes

Debt (Lines-Of-Credit and Notes Payable, Narrative) (Details) - USD ($) $ in Millions	1 Months Ended
	Feb. 28, 2022	Dec. 31, 2021
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member]
Debt Instrument [Line Items]
New debt issuance or change	$ 75
Current borrowing capacity	$ 300
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | Minimum [Member]
Debt Instrument [Line Items]
Basis spread on rate	2%
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | Maximum [Member]
Debt Instrument [Line Items]
Basis spread on rate	2.50%
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Basis spread on rate	0.25%
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | SOFR Plus [Member] | Minimum [Member]
Debt Instrument [Line Items]
Basis spread on rate	1.75%
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | SOFR Plus [Member] | Maximum [Member]
Debt Instrument [Line Items]
Basis spread on rate	2.50%
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | Credit Spread Adjustment [Member] | Minimum [Member]
Debt Instrument [Line Items]
Basis spread on rate	0.05%
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | Credit Spread Adjustment [Member] | Maximum [Member]
Debt Instrument [Line Items]
Basis spread on rate	0.10%
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | Term Loans [Member]
Debt Instrument [Line Items]
Current borrowing capacity	$ 100
Fifth Third Syndicated Line-of-Credit And Fifth Third Syndicated Term Loan [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Current borrowing capacity	$ 200
Fifth Third Syndicated LOC [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 125
Fifth Third Syndicated Term Loan [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 100

Debt (Receivable-Backed Notes P

Debt (Receivable-Backed Notes Payable, Narrative) (Details) - USD ($)		1 Months Ended	6 Months Ended
	Apr. 28, 2022	Apr. 30, 2022	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Debt Instrument [Line Items]
Debt issuance cost			$ 6,103,000		$ 4,230,000
New debt issuances			0
Proceeds from Issuance of Long-term Debt			$ 254,350,000	$ 66,363,000
Liberty Bank Facility [Member]
Debt Instrument [Line Items]
Repayments of Debt		$ 11,000,000
Pacific Western Facility [Member]
Debt Instrument [Line Items]
Repayments of Debt		16,100,000
KeyBank/DZ Purchase Facility [Member]
Debt Instrument [Line Items]
Repayments of Debt		53,200,000
BXG Receivables Note Trust 2022 [Member]
Debt Instrument [Line Items]
VOI receivables sold		194,700,000
BXG Receivables Note Trust 2022 [Member] | Trust [Member]
Debt Instrument [Line Items]
Gross proceeds of sales to the Trust		$ 171,900,000
2022 Term Securitization [Member]
Debt Instrument [Line Items]
Gross advance rate	88.30%
Weighted-average interest rate	4.60%
Proceeds from Issuance of Long-term Debt	$ 172,000,000
Class A [Member] | 2022 Term Securitization [Member]
Debt Instrument [Line Items]
Interest rate	4.12%
Proceeds from Issuance of Long-term Debt	$ 71,000,000
Class B [Member] | 2022 Term Securitization [Member]
Debt Instrument [Line Items]
Interest rate	4.61%
Proceeds from Issuance of Long-term Debt	$ 56,500,000
Class C [Member] | 2022 Term Securitization [Member]
Debt Instrument [Line Items]
Interest rate	5.35%
Proceeds from Issuance of Long-term Debt	$ 44,500,000

Debt (Junior Subordinated Deben

Debt (Junior Subordinated Debentures, Narrative) (Details) $ in Millions	Jun. 30, 2022 USD ($)
Debt [Abstract]
Availablility of line of credits/credit facilities	$ 417.8

Debt (Note Payable To BBX, Narr

Debt (Note Payable To BBX, Narrative) (Details) - Spin-off [Member] - USD ($) $ in Millions	Jun. 30, 2022	Sep. 30, 2020
Debt Instrument [Line Items]
Debt instrument, face amount		$ 75
Interest rate		6%
Deferred interest rate		8%
Long-Term Debt, Gross	$ 50

Debt (Lines-Of-Credit And Not_2

Debt (Lines-Of-Credit And Notes Payable) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ (6,103)	$ (4,230)
Total	117,537	97,125
Carrying amount of pledged assets	184,045	208,450
Notes payable and other borrowings [Member]
Debt Instrument [Line Items]
Unamortized debt issuance costs	(1,213)	(1,000)
Fifth Third Syndicated LOC [Member]
Debt Instrument [Line Items]
Balance	20,000	10,000
Carrying amount of pledged assets	$ 30,997	$ 21,243
Interest Rate	3.31%	2.25%
Fifth Third Syndicated Term Loan [Member]
Debt Instrument [Line Items]
Balance	$ 98,750	$ 88,125
Carrying amount of pledged assets	$ 153,048	$ 187,207
Interest Rate	3.33%	2.25%

Debt (Receivable-Backed Notes_2

Debt (Receivable-Backed Notes Payable) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Receivable-backed notes payable - recourse	$ 18,666	$ 22,500
Unamortized debt issuance costs	(6,103)	(4,230)
Receivable backed notes payable - non-recourse	379,858	340,154
Total receivable-backed debt	398,524	362,654
Principal Balance of Pledged /Secured Receivable	479,549	448,428
Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable-backed notes payable - recourse	18,666	22,500
Principal Balance of Pledged /Secured Receivable	36,754	33,859
Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	379,858	340,154
Principal Balance of Pledged /Secured Receivable	442,795	414,569
Liberty Bank Facility [Member]
Debt Instrument [Line Items]
Recourse limit	5,000
Liberty Bank Facility [Member] | Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable-backed notes payable - recourse	$ 5,000	$ 5,000
Interest Rate	3.50%	3%
Principal Balance of Pledged /Secured Receivable	$ 7,240	$ 7,198
Liberty Bank Facility [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	$ 5,825	$ 17,965
Interest Rate	3.50%	3%
Principal Balance of Pledged /Secured Receivable	$ 8,434	$ 25,864
NBA Receivables Facility [Member]
Debt Instrument [Line Items]
Recourse limit	10,000
NBA Receivables Facility [Member] | Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable-backed notes payable - recourse	$ 10,000	$ 10,000
Interest Rate	3.92%	3%
Principal Balance of Pledged /Secured Receivable	$ 17,292	$ 15,396
NBA Receivables Facility [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	$ 11,159	$ 18,910
Interest Rate	3.92%	3%
Principal Balance of Pledged /Secured Receivable	$ 19,295	$ 29,114
Pacific Western Facility [Member]
Debt Instrument [Line Items]
Recourse limit	7,500
Pacific Western Facility [Member] | Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable-backed notes payable - recourse	$ 3,666	$ 7,500
Interest Rate	4.42%	3%
Principal Balance of Pledged /Secured Receivable	$ 12,222	$ 11,265
Pacific Western Facility [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse		16,906
Interest Rate	4.42%
Principal Balance of Pledged /Secured Receivable		25,394
KeyBank/DZ Purchase Facility [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse		42,994
Principal Balance of Pledged /Secured Receivable		53,623
Quorum Purchase Facility [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	16,313	19,425
Principal Balance of Pledged /Secured Receivable	18,951	22,690
2013 Term Securitization [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse		$ 6,023
Interest Rate		3.20%
Principal Balance of Pledged /Secured Receivable		$ 6,965
2015 Term Securitization [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	$ 10,896	$ 14,163
Interest Rate	3.02%	3.02%
Principal Balance of Pledged /Secured Receivable	$ 11,784	$ 15,009
2016 Term Securitization [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	$ 20,186	$ 24,727
Interest Rate	3.35%	3.35%
Principal Balance of Pledged /Secured Receivable	$ 22,098	$ 27,166
2017 Term Securitization [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	$ 31,748	$ 37,430
Interest Rate	3.12%	3.12%
Principal Balance of Pledged /Secured Receivable	$ 35,601	$ 42,452
2018 Term Securitization [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	$ 46,781	$ 53,919
Interest Rate	4.02%	4.02%
Principal Balance of Pledged /Secured Receivable	$ 52,715	$ 61,269
2020 Term Securitization [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	$ 79,175	$ 91,922
Interest Rate	2.60%	2.60%
Principal Balance of Pledged /Secured Receivable	$ 90,424	$ 105,023
2022 Term Securitization [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Receivable backed notes payable - non-recourse	$ 163,878
Interest Rate	4.60%
Principal Balance of Pledged /Secured Receivable	$ 183,493
Minimum [Member] | Quorum Purchase Facility [Member] | Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Interest Rate		5.10%
Minimum [Member] | Quorum Purchase Facility [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Interest Rate	4.95%	4.95%
Maximum [Member] | Quorum Purchase Facility [Member] | Non-Recourse Receivable Backed Notes Payable [Member]
Debt Instrument [Line Items]
Interest Rate	5.10%

Debt (Junior Subordinated Deb_2

Debt (Junior Subordinated Debentures Outstanding) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Carrying Value	$ 135,455	$ 134,940
Unamortized debt issuance costs	(6,103)	(4,230)
Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Carrying Value	135,455	134,940
Unamortized debt issuance costs	(956)	(985)
Unamortized purchase discount	(34,486)	(34,972)
Woodbridge [Member] | Woodbridge - Levitt Capital Trust I-IV [Member] | Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Carrying Value	66,302	66,302
Bluegreen [Member] | Bluegreen Statutory Trust I-VI [Member] | Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Carrying Value	$ 104,595	$ 104,595
Minimum [Member] | Woodbridge [Member] | Woodbridge - Levitt Capital Trust I-IV [Member] | Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Effective rate	4.80%	3.93%
Maturity Years		2035
Minimum [Member] | Bluegreen [Member] | Bluegreen Statutory Trust I-VI [Member] | Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Effective rate	5.85%	4.93%
Maturity Years		2035
Maximum [Member] | Woodbridge [Member] | Woodbridge - Levitt Capital Trust I-IV [Member] | Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Effective rate	5.09%	4.07%
Maturity Years		2036
Maximum [Member] | Bluegreen [Member] | Bluegreen Statutory Trust I-VI [Member] | Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Effective rate	6.14%	5.12%
Maturity Years		2037
LIBOR [Member] | Minimum [Member] | Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Basis spread on rate	4.80%
LIBOR [Member] | Maximum [Member] | Junior Subordinated Debentures [Member]
Debt Instrument [Line Items]
Basis spread on rate	6.14%

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments (Carrying amounts of financial instruments) (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 222,076	$ 140,225
Restricted cash	42,245	42,854
Notes receivable, net	482,647	446,322
Note payable to BBX Capital, Inc.	50,000	50,000
Lines-of-credit, notes payable, and receivable-backed notes payable	516,061	459,779
Junior subordinated debentures	135,455	134,940
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	222,076	140,225
Restricted cash	42,245	42,854
Notes receivable, net	604,975	607,881
Note payable to BBX Capital, Inc.	45,805	50,340
Lines-of-credit, notes payable, and receivable-backed notes payable	503,500	463,300
Junior subordinated debentures	$ 80,000	$ 133,500

Commitments And Contingencies (

Commitments And Contingencies (Narrative) (Details)			1 Months Ended				3 Months Ended	6 Months Ended		12 Months Ended
	Apr. 02, 2021 USD ($)	Oct. 07, 2019 USD ($)	Dec. 31, 2021 USD ($)	Jan. 31, 2021 USD ($)	Jan. 31, 2020 USD ($)	Jun. 30, 2019 USD ($) $ / item item	Jun. 30, 2022 USD ($) item	Jun. 30, 2022 USD ($) item	Jun. 30, 2021 USD ($) shares	Dec. 31, 2015	Aug. 30, 2020 item	Nov. 20, 2019 USD ($)
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Accrued claims			$ 7,300,000				$ 7,600,000	$ 7,600,000
Payments to subsidies								5,700,000	$ 4,700,000
Accrued liabilities and other			100,131,000				$ 111,286,000	$ 111,286,000
Available for grant | shares									1,531,561
Average annual default rates							7.90%			6.90%
Purchase period, from lawsuit								6 years
Number of VOI owners in litigation | item											100
Subsidies To Certain HOAs [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Accrued liabilities and other			0				$ 7,600,000	$ 7,600,000
Bass Pro [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Litigation settlement						$ 20,000,000
Settlement agreement, number of annual payments | item						5
Settlement agreement, payment amount			4,000,000	$ 4,000,000	$ 4,000,000	$ 4,000,000
Number of stores requiring a fixed annual fee | item								59
Cabela [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Number of stores requiring a fixed annual fee | item								60
Bass Pro And Cabela [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Settlement agreement, payment amount						70,000
Settlement agreement, fixed fee			$ 8,300,000
Settlement agreement, amount unamortized							4,200,000	$ 4,200,000
Settlement agreement, fixed fee expensed							$ 2,100,000	$ 4,200,000
Payment per vacation package sold						$ 32
Contribution To Foundation Per Net Package Sold | $ / item						5
Contribution Annual Minimum						$ 700,000
Reduction of traffic in stores percentage								25%
Number of stores vacation packages are sold | item							128	128
New York Urban [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Damages sought from lawsuit	$ 70,000,000
Damages sought from agreement termination	$ 50,000,000
Management fee not paid												$ 6,500,000
New York Urban [Member] | Minimum [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
Damages sought from lawsuit		$ 10,000,000
Notes Receivable Secured By VOIs [Member]
Purchase Commitment, Excluding Long-term Commitment [Line Items]
VOI sales volume, percentage								17%	17%
Average annual default rates								11.20%

Equity (Narrative) (Details)

Equity (Narrative) (Details) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended
	Jul. 31, 2022	Mar. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022	Jun. 30, 2021	Aug. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized						1,531,561
Purchase and retirement of shares, value			$ 26,122,000	$ 4,702,000
Repurchase Program 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common shares repurchased						0
Purchase and retirement of shares, value	$ 23,600,000
Repurchase of shares under program			$ 31,900,000		$ 31,900,000
Class A Common Stock [Member] | Repurchase Program 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase and retirement of common stock, shares	843,358		917,000		1,069,000
Purchase and retirement of shares, value			$ 26,100,000		$ 30,800,000
Class A and B Common Shares [Member] | Repurchase Program 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share repurchase program, value							$ 40,000,000
Stock Repurchase Increase in Authorized Amount		$ 50,000,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized			1,333,995		1,333,995
Restricted Stock [Member] | Class A Common Stock [Member] | Incentive Plan 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized			2,000,000		2,000,000
Repurchase of shares under program						$ 1,531,561

Equity (Restricted Stock And St

Equity (Restricted Stock And Stock Option Activity, Narrative) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Jan. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized			1,531,561
Number of shares granted			468,439
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized	1,333,995	1,333,995
Compensation costs recognition period		4 years 9 months 29 days
Number of shares granted		208,035
Unrecognized compensation cost	$ 13.1	$ 13.1
Aggregate fair value			$ 9.7		$ 6.2
Compensation expense	$ 0.8	$ 1.6	$ 0.2
Incentive Plan 2021 [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards vesting period		4 years		4 years
Number of shares granted		154,679		275,939
Incentive Plan 2021 [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted		53,356		192,500
Incentive Plan 2021 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted			468,439
Incentive Plan 2021 [Member] | Restricted Stock [Member] | Class A Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized share repurchase program	1,333,995	1,333,995
Certain Executive Officers and Employees [Member] | Incentive Plan 2021 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized	208,035	208,035

Equity (Summary Of Non-Vested R

Equity (Summary Of Non-Vested Restricted Stock And Restricted Stock Units) (Details)	6 Months Ended
	Jun. 30, 2022 $ / shares shares	Jun. 30, 2021 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested Restricted Stock, Granted		468,439
Non-vested Restricted Stock, Ending Balance		468,439
Weighted Average Grant Date Fair Value, Granted | $ / shares		$ 20.72
Weighted Average Grant Date Fair Value, Ending Balance | $ / shares		$ 20.72
Available for grant		1,531,561
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested Restricted Stock, Beginning Balance	460,470
Non-vested Restricted Stock, Granted	208,035
Non-vested Restricted Stock, Forfeited	(2,500)
Non-vested Restricted Stock, Ending Balance	666,005
Weighted Average Grant Date Fair Value, Beginning Balance | $ / shares	$ 20.72
Weighted Average Grant Date Fair Value, Granted | $ / shares	29.80
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	20.72
Weighted Average Grant Date Fair Value, Ending Balance | $ / shares	$ 23.56
Available for grant	1,333,995

Equity (Restricted Stock Awards

Equity (Restricted Stock Awards, Grants In Period, Weighted Average Grant Date Fair Value) (Details) - $ / shares	6 Months Ended		12 Months Ended	18 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Jun. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted		468,439
Per Share Weighted Average Grant Date Fair Value		$ 20.72
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted	208,035
Per Share Weighted Average Grant Date Fair Value	$ 29.80
Incentive Plan 2021 [Member] | 1/19/2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted				208,035
Per Share Weighted Average Grant Date Fair Value				$ 29.80
Requisite Service Period				4 years
Incentive Plan 2021 [Member] | 6/3/2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted				468,439
Per Share Weighted Average Grant Date Fair Value				$ 20.72
Requisite Service Period				4 years
Incentive Plan 2021 [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted	154,679		275,939
Incentive Plan 2021 [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted	53,356		192,500
Incentive Plan 2021 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted		468,439

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Taxes [Abstract]
Effective income tax rate	26%	28%	27%	28%
Recognized interest or penalties	$ 0		$ 0

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Abstract]
Weighted average shares of unvested restricted stock awards were included/excluded in computation as (anti) dilutive	163,188	234,220	177,353	58,555

Earnings Per Share (Schedule Of

Earnings Per Share (Schedule Of Earnings Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings Per Share [Abstract]
Net income attributable to shareholders		$ 17,784	$ 19,501	$ 33,771	$ 22,475
Basic weighted average number of common shares outstanding		20,226	20,912	20,500	20,128
Basic EPS	[1]	$ 0.88	$ 0.93	$ 1.65	$ 1.12
Dilutive effect of restricted stock awards		163	0	178	0
Diluted weighted average number of common shares outstanding		20,389	20,912	20,678	20,128
Diluted EPS	[1]	$ 0.87	$ 0.93	$ 1.63	$ 1.12
[1] Basic and Diluted EPS are calculated the same for both Class A and B common shares.

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) shares in Thousands	3 Months Ended		6 Months Ended		15 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	May 05, 2021 shares	May 04, 2021
Related Party Transaction [Line Items]
Dividends paid			$ 3,127,000
Class A Common Stock [Member]
Related Party Transaction [Line Items]
Shares issued due to merger | shares							2,660
Abdo Companies Inc. [Member]
Related Party Transaction [Line Items]
Related party transaction, purchases from related party	$ 38,000	$ 38,000	77,000	$ 77,000
BBX [Member]
Related Party Transaction [Line Items]
Management services expenses	700,000	$ 400,000	1,000,000	700,000
Accrued service fees	$ 100,000		100,000		$ 100,000	$ 0
BBX Capital, Inc. [Member]
Related Party Transaction [Line Items]
Transition Services Agreement, reimbursement			$ 100,000	$ 200,000	$ 100,000
President And CEO [Member] | Class A and B Common Shares [Member]
Related Party Transaction [Line Items]
Percent of voting power	80%		80%		80%
Bluegreen [Member]
Related Party Transaction [Line Items]
Consolidated Method Investment Ownership Percentage							7%	93%
Bluegreen Vacations Holding Corp (BVH) [Member] | Class A Common Stock [Member]
Related Party Transaction [Line Items]
Shareholder share right due to merger							0.51

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended
		Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
Total revenues		$ 212,064		$ 173,424		$ 384,447	$ 300,578
Other income, net				439		473	278
Total revenues		235,570		193,458		430,624	339,712
General and administrative expenses		149,158		114,786		268,457	205,750
Other income (expense), net		68
Interest income (other than interest earned on VOI notes receivable)		23,506		19,595		45,704	38,856
Interest expense - corporate		(10,356)		(8,876)		(18,114)	(18,611)
Provision for income taxes		6,171		7,694		12,361	8,883
Net income		21,836	$ 19,208	23,879	$ 5,504	41,043	29,383
Net income attributable to BFC		17,784		19,501		33,771	22,475
General And Adminitrative Expense Of Share-Based Compensation		800		200		1,600	200
Total costs and expenses		207,563		161,885		377,220	301,446
Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues		236,610		194,232		432,389	341,825
Segment Adjusted EBITDA	[1]	58,288		57,354		114,575	96,715
General and administrative expenses	[2]	22,258		19,678		47,558	45,146
Depreciation and amortization		(1,846)		(1,630)		(3,678)	(3,230)
Other income (expense), net		(68)		439		473	278
Interest income (other than interest earned on VOI notes receivable)		132		57		195	190
Interest expense - corporate		(6,241)		(4,969)		(10,603)	(10,541)
Provision for income taxes		(6,171)		(7,694)		(12,361)	(8,883)
Net income		21,836		23,879		41,043	29,383
Less: Net income attributable to Non-controlling interests		(4,052)		(4,378)		(7,272)	(6,908)
Net income attributable to BFC		17,784		19,501		33,771	22,475
Corporate Expenses & Other [Member]
Segment Reporting Information [Line Items]
Total revenues		132		496		668	468
Eliminations [Member]
Segment Reporting Information [Line Items]
Total revenues		(1,172)		(1,270)		(2,433)	(2,581)
Sales Of VOIs And Financing [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues		191,091		151,101		340,683	255,463
Segment Adjusted EBITDA	[1]	37,368		38,320		73,105	59,456
Resort Operations And Club Management [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues		29,351		27,579		57,474	54,202
Segment Adjusted EBITDA	[1]	20,920		19,034		41,470	37,259
Sales of VOIs [Member]
Segment Reporting Information [Line Items]
Total revenues		144,261		91,812		243,290	147,743
Interest income (other than interest earned on VOI notes receivable)		23,400		19,500		45,500	38,700
Fee-Based Sales Commission Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues		18,850		35,618		42,934	61,336
Other Fee-Based Services Revenue [Member]
Segment Reporting Information [Line Items]
Total revenues		32,785		30,442		63,991	59,339
Total costs and expenses		13,592		15,647		26,354	32,732
Cost Reimbursements [Member]
Segment Reporting Information [Line Items]
Total revenues		16,168		15,552		34,232	32,160
Total costs and expenses		16,168		15,552		34,232	32,160
Cost Reimbursements [Member] | Reportable Segments [Member]
Segment Reporting Information [Line Items]
Total revenues		$ 16,168		$ 15,552		$ 34,232	$ 32,160
[1] See Management’s Discussion and Analysis of Financial Condition and Results of Operations for information regarding Adjusted EBITDA, including the definition of Adjusted EBITDA. Included in general and administrative expenses for the three and six months ended June 30, 2022 is $ 0.8 million and $ 1.6 million, respectively, of share-based compensation. There was $ 0.2 million of share-based compensation expense during the three and six months ended June 30, 2021.

Subsequent Events (Details)

Subsequent Events (Details) $ / shares in Units, $ in Thousands			1 Months Ended		6 Months Ended
	Jul. 20, 2022 USD ($) $ / shares	Apr. 28, 2022 USD ($)	Jul. 31, 2022 USD ($) item	Apr. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)
Subsequent Event [Line Items]
Proceeds from sale of notes					$ 254,350	$ 66,363
2022 Term Securitization [Member]
Subsequent Event [Line Items]
Proceeds from sale of notes		$ 172,000
Weighted average interest rate		4.60%
Gross advance rate		88.30%
Maturity month and year		2037-09
KeyBank/DZ Purchase Facility [Member]
Subsequent Event [Line Items]
Repayments of debt				$ 53,200
Liberty Bank Facility [Member]
Subsequent Event [Line Items]
Repayments of debt				11,000
Pacific Western Facility [Member]
Subsequent Event [Line Items]
Repayments of debt				16,100
2013 Term Securitization [Member] | Bluegreen [Member]
Subsequent Event [Line Items]
Funding for redemption of debt				$ 4,900
Class A and B Common Shares [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Cash dividend per share | $ / shares	$ 0.15
Aggregate cash dividends payable	$ 2,800
Cash dividends payable date	Aug. 22, 2022
Cash dividends record date	Aug. 08, 2022
Class A [Member] | 2022 Term Securitization [Member]
Subsequent Event [Line Items]
Proceeds from sale of notes		$ 71,000
Interest rate		4.12%
Class B [Member] | 2022 Term Securitization [Member]
Subsequent Event [Line Items]
Proceeds from sale of notes		$ 56,500
Interest rate		4.61%
Class C [Member] | 2022 Term Securitization [Member]
Subsequent Event [Line Items]
Proceeds from sale of notes		$ 44,500
Interest rate		5.35%
Colorado [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of units purchased | item			46
Purchase price of units			$ 18,600