Equity LifeStyle Properties (ELS) 10-K 23 Feb 21 2020 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Feb. 18, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	1-11718
Entity Registrant Name	EQUITY LIFESTYLE PROPERTIES, INC.
Entity Incorporation, State	MD
Entity Tax Identification Number	36-3857664
Entity Address, Street Address	Two North Riverside Plaza, Suite 800
Entity Address, City	Chicago,
Entity Address, State	IL
Entity Address, Postal Zip Code	60606
City Area Code	312
Local Phone Number	279-1400
Title of 12(b) Security	Common Stock, $0.01 Par Value
Trading Symbol	ELS
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 10,599
Entity Common Stock, Shares Outstanding		182,299,709
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE: Part III incorporates by reference portions of the Registrant's Proxy Statement relating to the Annual Meeting of Stockholders to be held on April 27, 2021.
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Central Index Key	0000895417

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Investment in real estate:
Land	$ 1,676,636	$ 1,525,407
Land improvements	3,543,479	3,336,070
Buildings and other depreciable property	940,311	881,572
Investment in real estate	6,160,426	5,743,049
Accumulated depreciation	(1,924,585)	(1,776,224)
Net investment in real estate	4,235,841	3,966,825
Cash and restricted cash	24,060	28,860
Notes receivable, net	35,844	37,558
Investment in unconsolidated joint ventures	19,726	20,074
Deferred commission expense	42,472	41,149
Other assets, net	61,026	56,809
Total Assets	4,418,969	4,151,275
Liabilities:
Mortgage notes payable, net	2,444,930	2,049,509
Term loan, net	0	198,949
Unsecured line of credit		160,000
Accounts payable and other liabilities	129,666	124,665
Deferred revenue	138,878	126,814
Accrued interest payable	8,336	8,639
Rents and other customer payments received in advance and security deposits	92,587	91,234
Distributions payable	66,003	58,978
Total Liabilities	3,114,214	2,829,387
Stockholders' Equity:
Preferred stock, $0.01 par value, 10,000,000 shares authorized as of December 31, 2020 and December 31, 2019; none issued and outstanding.	0	0
Common stock, $0.01 par value, 600,000,000 and 400,000,000 shares authorized as of December 31, 2020 and December 31, 2019, respectively; 182,230,631 and 182,089,595 shares issued and outstanding as of December 31, 2020 and December 31, 2019, respectively.	1,813	1,812
Paid-in capital	1,411,397	1,402,696
Distributions in excess of accumulated earnings	(179,523)	(154,318)
Accumulated other comprehensive income (loss)	0	(380)
Total Stockholders’ Equity	1,233,687	1,249,810
Non-controlling interests – Common OP Units	71,068	72,078
Total Equity	1,304,755	1,321,888
Total Liabilities and Equity	4,418,969	4,151,275
Membership upgrade sales upfront payments, deferred, net
Liabilities:
Deferred revenue	138,878	126,814
Deferred revenue – annual membership subscriptions
Liabilities:
Deferred revenue	$ 11,814	$ 10,599

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	600,000,000	400,000,000
Common stock, shares issued (in shares)	182,230,631	182,089,595
Common stock, shares outstanding (in shares)	182,230,631	182,089,595

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues:
Rental income	$ 923,743	$ 879,635	$ 821,114
Revenue from contract with customer	21,739	19,111
Other income	46,008	43,063	51,935
Interest income	7,154	7,207	7,525
Income from other investments, net	4,026	9,528	10,842
Total revenues	1,091,448	1,037,256	986,653
Expenses:
Property operating and maintenance	354,340	333,520	319,839
Real estate taxes	66,120	62,338	55,892
Sales and marketing, gross	17,332	15,583	12,542
Membership sales commissions, deferred, net	(1,660)	(1,219)	(813)
Depreciation and amortization	155,131	152,110	137,209
Home selling expenses	4,572	4,401	4,095
General and administrative	39,276	35,679	37,684
Other expenses	2,567	2,865	1,483
Early debt retirement	10,786	1,491	1,071
Interest and related amortization	102,771	104,223	104,993
Total expenses	855,431	802,596	765,206
Gain on sale of real estate, net	0	52,507	0
Income before equity in income of unconsolidated joint ventures	236,017	287,167	221,447
Equity in income of unconsolidated joint ventures	5,399	8,755	4,939
Consolidated net income	241,416	295,922	226,386
Income allocated to non-controlling interests – Common OP Units	(13,132)	(16,783)	(13,774)
Net income available for Common Stockholders	228,268	279,123	212,596
Other comprehensive income (loss):
Adjustment for fair market value of swap	380	(2,679)	1,357
Consolidated comprehensive income	241,796	293,243	227,743
Comprehensive income allocated to non-controlling interests – Common OP Units	(13,154)	(16,633)	(13,861)
Comprehensive income attributable to Common Stockholders	$ 228,626	$ 276,594	$ 213,866
Earnings per Common Share – Basic (usd per share)	$ 1.26	$ 1.54	$ 1.19
Earnings per Common Share – Fully Diluted (usd per share)	$ 1.25	$ 1.54	$ 1.19
Weighted average Common Shares outstanding – Basic (shares)	181,828	180,805	177,928
Weighted average Common Shares outstanding – Fully Diluted (shares)	192,555	191,995	190,110
Redeemable Perpetual Preferred  Stock
Expenses:
Redeemable perpetual preferred stock dividends	$ (16)	$ (16)	$ (16)
Other comprehensive income (loss):
Redeemable perpetual preferred stock dividends	(16)	(16)	(16)
Deferred revenue – annual membership subscriptions
Revenues:
Revenue from contract with customer	53,085	51,015	47,778
Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	21,739	19,111	15,191
Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(12,062)	(10,451)	(7,380)
Gross revenues from home sales
Revenues:
Revenue from contract with customer	45,695	34,655	36,064
Expenses:
Cost of goods and services sold	46,229	35,096	37,475
Brokered resale and ancillary services revenues, net
Revenues:
Revenue from contract with customer	2,060	3,493	3,584
Property management
Expenses:
Cost of goods and services sold	$ 57,967	$ 56,509	$ 53,736

Consolidated Statements of Chan

Consolidated Statements of Changes In Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common StockCumulative Effect, Period of Adoption, Adjusted Balance	Paid-in Capital	Paid-in CapitalCumulative Effect, Period of Adoption, Adjusted Balance	Redeemable Perpetual Preferred  Stock	Redeemable Perpetual Preferred  StockCumulative Effect, Period of Adoption, Adjusted Balance	Distributions in Excess of Accumulated Earnings	Distributions in Excess of Accumulated EarningsCumulative Effect, Period of Adoption, Adjustment	Distributions in Excess of Accumulated EarningsCumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss)Cumulative Effect, Period of Adoption, Adjusted Balance	Non- Controlling Interests – Common OP Units	Non- Controlling Interests – Common OP UnitsCumulative Effect, Period of Adoption, Adjusted Balance
Beginning balance at Dec. 31, 2017	$ 1,100,042	$ (15,186)	$ 1,084,856	$ 1,766	$ 1,766	$ 1,241,226	$ 1,241,226	$ 0	$ 0	$ (211,980)	$ (15,186)	$ (227,166)	$ 942	$ 942	$ 68,088	$ 68,088
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exchange of Common OP Units for Common Stock	0			2		1,023									(1,025)
Issuance of Common Stock through exercise of options	3,823			4		3,819
Issuance of Common Stock through employee stock purchase plan	2,043					2,043
Issuance of Common Stock	78,755			20		78,735
Compensation expenses related to restricted stock and stock options	9,995					9,995
Repurchase of Common Stock or Common OP Units	(3,011)					(3,011)
Adjustment for Common OP Unitholders in the Operating Partnership	0					(3,684)									3,684
Adjustment for fair market value of swap	1,357												1,357
Consolidated net income	226,386							16		212,596					13,774
Distributions	(209,209)							(16)		(196,464)					(12,729)
Other	(1,651)					(1,651)
Ending balance at Dec. 31, 2018	1,193,344			1,792		1,328,495		0		(211,034)			2,299		71,792
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exchange of Common OP Units for Common Stock	0			10		6,539									(6,549)
Issuance of Common Stock through exercise of options	53					53
Issuance of Common Stock through employee stock purchase plan	2,429					2,429
Issuance of Common Stock	59,319			10		59,309
Compensation expenses related to restricted stock and stock options	10,481					10,481
Repurchase of Common Stock or Common OP Units	(53)					(53)
Adjustment for Common OP Unitholders in the Operating Partnership	0					(3,210)									3,210
Adjustment for fair market value of swap	(2,679)												(2,679)
Consolidated net income	295,922							16		279,123					16,783
Distributions	(235,581)							(16)		(222,407)					(13,158)
Other	(1,347)					(1,347)
Ending balance at Dec. 31, 2019	$ 1,321,888	$ (3,875)		1,812		1,402,696		0		(154,318)	$ (3,875)		(380)		72,078
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible List]	us-gaap:AccountingStandardsUpdate201613Member
Exchange of Common OP Units for Common Stock	$ 0			1		81									(82)
Issuance of Common Stock through employee stock purchase plan	2,026					2,026
Compensation expenses related to restricted stock and stock options	11,527					11,527
Repurchase of Common Stock or Common OP Units	(3,962)					(3,962)
Adjustment for Common OP Unitholders in the Operating Partnership	0					(300)									300
Adjustment for fair market value of swap	380												380
Consolidated net income	241,416							16		228,268					13,132
Distributions	(263,974)							(16)		(249,598)					(14,360)
Other	(671)					(671)
Ending balance at Dec. 31, 2020	$ 1,304,755			$ 1,813		$ 1,411,397		$ 0		$ (179,523)			$ 0		$ 71,068

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash Flows From Operating Activities:
Consolidated net income	$ 241,416	$ 295,922	$ 226,386
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Gain on sale of real estate, net	0	(52,507)	0
Early debt retirement	10,786	1,491	1,071
Depreciation and amortization	157,760	153,980	138,688
Amortization of loan costs	3,473	3,479	3,564
Debt premium amortization	(394)	(483)	(2,259)
Equity in income of unconsolidated joint ventures	(5,399)	(8,755)	(4,939)
Distributions of income from unconsolidated joint ventures	95	5,133	4,122
Proceeds from insurance claims, net	(1,697)	(3,530)	(8,525)
Compensation expense related to restricted stock and stock options	11,527	10,481	9,995
Revenue recognized from membership upgrade sales upfront payments	(9,675)	(8,660)	(7,811)
Commission expense recognized related to membership sales	3,673	3,667	3,609
Long-term incentive plan compensation	1,531	(2,843)	1,176
Changes in assets and liabilities:
Notes receivable, net	(1,166)	(2,836)	(247)
Deferred commission expense	(4,995)	(4,508)	(4,274)
Other assets, net	34,048	11,621	26,898
Accounts payable and other liabilities	3,386	15,578	9,615
Deferred revenue	12,064	10,451
Rents and other customer payments received in advance and security deposits	(786)	6,635	1,701
Net cash provided by operating activities	466,537	443,520	414,084
Cash Flows From Investing Activities:
Real estate acquisitions, net	239,067	185,411	234,108
Proceeds from disposition of properties, net	0	77,746	0
Investment in unconsolidated joint ventures	0	(983)	(4,497)
Distributions of capital from unconsolidated joint ventures	5,648	6,352	396
Proceeds from insurance claims	122	8,200	7,943
Repayments of notes receivable	0	0	13,823
Issuance of notes receivable	0	0	0
Capital improvements	(217,082)	(257,993)	(181,622)
Net cash used in investing activities	(450,379)	(352,089)	(398,065)
Cash Flows From Financing Activities:
Proceeds from stock options and employee stock purchase plan	2,027	2,482	5,813
Gross proceeds from the issuance of common stock	0	59,319	78,755
Distributions:
Common Stockholders	(242,948)	(216,098)	(190,211)
Common OP Unitholders	(13,983)	(13,104)	(12,411)
Preferred Stockholders	(16)	(16)	(16)
Share based award tax withholding payments	(3,962)	(53)	(2,958)
Principal payments and mortgage debt repayment	(468,278)	(121,028)	(245,335)
Mortgage notes payable financing proceeds	662,309	0	421,774
Line of Credit repayment	(390,500)	(155,500)	(284,000)
Line of Credit proceeds	452,500	315,500	254,000
Debt issuance and defeasance costs	(17,434)	(1,700)	(6,436)
Redemption of preferred stock	0	0	0
Other	(673)	(1,347)	(1,651)
Net cash (used in) provided by financing activities	(20,958)	(131,545)	17,324
Net increase (decrease) in cash and restricted cash	(4,800)	(40,114)	33,343
Cash and restricted cash, beginning of period	28,860	68,974	35,631
Cash and restricted cash, end of period	24,060	28,860	68,974
Supplemental information:
Cash paid for interest	100,686	102,027	102,377
Net investment in real estate – reclassification of rental homes	38,845	28,260	30,799
Other assets, net – reclassification of rental homes	(38,845)	(28,260)	(30,799)
Real estate acquisitions:
Investment in real estate	(248,100)	(249,197)	(265,129)
Investment in unconsolidated joint ventures	0	35,789	0
Other assets, net	(153)	(1,646)	(59)
Debt assumed	6,873	19,212	9,200
Debt financed	0	0	8,786
Other liabilities	2,313	10,431	13,094
Real estate acquisitions, net	(239,067)	(185,411)	(234,108)
Real estate dispositions:
Investment in real estate	0	35,572	0
Notes receivable, net	0	295	0
Other assets, net	0	97	0
Mortgage notes payable, net	0	(11,175)	0
Other liabilities	0	450	0
Gain on sale of real estate, net	0	52,507	0
Real estate dispositions, net	0	77,746	0
Deferred revenue – upfront payments from membership upgrade sales
Changes in assets and liabilities:
Deferred revenue	21,739	19,111	15,191
Deferred revenue – annual membership subscriptions
Changes in assets and liabilities:
Deferred revenue	$ 1,215	$ 544	$ 123

Organization

Organization	12 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Equity LifeStyle Properties, Inc. ("ELS"), a Maryland corporation, together with MHC Operating Limited Partnership (the "Operating Partnership") and its other consolidated subsidiaries (the "Subsidiaries"), are referred to herein as "we," "us," and "our." We are a fully integrated owner and operator of lifestyle-oriented properties ("Properties") consisting primarily of manufactured home ("MH") and recreational vehicle ("RV") communities. We provide our customers the opportunity to place manufactured homes, cottages or RVs on our Properties either on a long-term or short-term basis. Our customers may lease individual developed areas ("Sites") or enter into right-to-use contracts, also known as membership subscriptions, which provide them access to specific Properties for limited stays. Commencing with our taxable year ended December 31, 1993, we have elected to be taxed as a real estate investment trust ("REIT") for U.S. federal income tax purposes. We believe we have qualified for taxation as a REIT. To maintain our qualification as a REIT, we must meet certain requirements, which are highly technical and complex. If we fail to qualify as a REIT, we could be subject to U.S. federal income tax at regular corporate rates. Additionally, we could remain disqualified as a REIT for four years following the year we first failed to qualify. Even as a REIT, we are subject to certain foreign, state and local taxes on our income and property and U.S. federal income and excise taxes on our undistributed income. Our Properties are owned primarily by the Operating Partnership and managed internally by affiliates of the Operating Partnership. We are the general partner of the Operating Partnership and own 94.6% as of December 31, 2020. We contributed the proceeds from our various equity offerings, including our initial public offering, to the Operating Partnership. In exchange for these contributions, we received units of common interests in the partnership ("OP Units") equal to the number of shares of common stock issued in such equity offerings. The limited partners of the Operating Partnership (the "Common OP Unitholders") receive an allocation of net income that is based on their respective ownership percentage in the Operating Partnership that is presented on the consolidated financial statements as Non-controlling interests—Common OP Units. As of December 31, 2020, the Non-controlling interests—Common OP Units were 10,479,194, which are exchangeable for an equivalent number of shares of our common stock or, at our option, cash. The issuance of additional shares of common stock or OP Units would change the respective ownership of the Operating Partnership for the Common OP Unitholders. Since certain activities, if performed by us, may not be qualifying REIT activities under the Internal Revenue Code of 1986, as amended (the "Code"), we have formed Taxable REIT subsidiaries (each, a "TRS") to engage in such activities. Realty Systems, Inc. ("RSI") is our wholly-owned TRS, which owns several Properties. Additionally, RSI is engaged in the business of purchasing, selling and leasing factory-built homes located in Properties owned and managed by us. RSI also offers home sales brokerage services to our residents who choose to sell their homes as opposed to relocating them when moving from a Property. Subsidiaries of RSI also operates ancillary activities at certain Properties consisting of operations such as golf courses, pro shops, stores and restaurants.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Basis of Presentation The consolidated financial statements present the results of operations, financial position and cash flows of ELS, its majority-owned and controlled subsidiaries and variable interest entities ("VIEs") in which ELS is the primary beneficiary. Intercompany balances and transactions have been eliminated. The Operating Partnership meets the criteria as a VIE, where we are the general partner and controlling owner of approximately 94.6%. The limited partners do not have substantive kick-out or participating rights. Our sole significant asset is our investment in the Operating Partnership, and consequently, substantially all of our assets and liabilities represent those assets and liabilities of the Operating Partnership. Additionally, we have the power to direct the Operating Partnership's activities and the obligation to absorb its losses or the right to receive its benefits. Accordingly, we are the primary beneficiary and we have continued to consolidate the Operating Partnership. Equity method of accounting is applied to entities in which ELS does not have a controlling interest or for VIEs in which ELS is not considered the primary beneficiary, but with respect to which it can exercise significant influence over the operations and major decisions. Our exposure to losses associated with unconsolidated joint ventures is primarily limited to the carrying value of these investments. Accordingly, distributions from a joint venture in excess of our carrying value are recognized in earnings. On October 15, 2019, we effected a two-for-one-stock split of our common stock. Pursuant to the anti-dilution provision in the Operating Partnership's Agreement of Limited Partnership, the stock split also effected a two-for-one unit split of the outstanding OP Units. All shares of common stock and OP Units and per share data in the consolidated financial statements and accompanying footnotes, for all periods presented, have been adjusted to reflect the stock split. (b) Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. Generally Accepted Accounting Principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. All property and site counts and acreage amounts are unaudited. (c) Investment in Real Estate Investment in real estate is recorded at cost less accumulated depreciation. Direct and indirect costs related to real estate improvement projects are capitalized, including salaries and related benefits of employees who are directly responsible for and spend their time on the execution and supervision of such projects. Land improvements consist primarily of improvements such as grading, landscaping and infrastructure items, such as streets, sidewalks or water mains. Improvements to buildings and other depreciable property include clubhouses, laundry facilities, maintenance storage facilities, rental units and furniture, fixtures and equipment. For development and expansion projects, we capitalize direct project costs, such as construction, architectural and legal, as well as, indirect project costs such as interest, real estate taxes and salaries and related benefits of employees who are directly involved in the project. Capitalization of these costs begins when the activities and related expenditures commence and cease when the project, or a portion of the project, is substantially complete and ready for its intended use. Depreciation is computed on a straight-line basis based on the estimated useful lives of the associated real estate assets. Useful Lives Land and Building Improvements 10-30 Manufactured Homes 10-25 Furniture, Fixture and Equipment 5 In-place leases Expected term Above and below-market leases Applicable lease term Long-lived assets to be held and used, including our investment in real estate, are evaluated for impairment indicators quarterly or whenever events or changes in circumstances indicate a possible impairment. Our judgments regarding the existence of impairment indicators are based on factors such as operational performance, market conditions, environmental and legal factors. Future events could occur which would cause us to conclude that impairment indicators exist and an impairment loss is warranted. If an impairment indicator exists related to a long-lived asset that is held and used, the expected future undiscounted cash flows are compared against the carrying amount of that asset. Forecasting cash flows requires us to make estimates and assumptions on various inputs including, but not limited to, rental revenue and expense growth rates, occupancy, levels of capital expenditure and capitalization rates. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the asset, an impairment loss is recorded for the carrying amount in excess of the estimated fair value, if any, of the asset. For the periods presented, no impairment losses were recorded. (d) Acquisitions On January 1, 2018, we adopted ("ASU 2017-01") Business Combinations: Clarifying the Definition of a Business (Topic 805) on a prospective basis. We apply a screen test to evaluate if substantially all the fair value of the acquired property is concentrated in a single identifiable asset or group of similar identifiable assets to determine whether a transaction is accounted for as an asset acquisition or business combination. As most of our real estate acquisitions are concentrated in either a single or a group of similar identifiable assets, our real estate transactions are generally accounted for as asset acquisitions, which permits the capitalization of transaction costs to the basis of the acquired property. In estimating the fair values for purposes of allocating the purchase price, we utilize a number of sources, including independent appraisals or internal valuations that may be available in connection with the acquisition or financing of the respective Property and other market data. We also consider information obtained about each Property as a result of our due diligence, marketing and leasing activities in estimating the fair value of the tangible and intangible assets acquired and liabilities assumed. The following methods and assumptions are used to estimate the fair value of each class of asset acquired and liability assumed: Land – Market approach based on similar, but not identical, transactions in the market. Adjustments to comparable sales based on both quantitative and qualitative data. Depreciable property – Cost approach based on market comparable data to replace adjusted for local variations, inflation and other factors. Manufactured homes – Sales comparison approach based on market prices for similar homes adjusted for differences in age or size. In-place leases – In-place leases are determined via a combination of estimates of market rental rates and expense reimbursement levels as well as an estimate of the length of time required to replace each lease. Above-market assets/below-market liabilities – Income approach based on discounted cash flows comparing contractual cash flows to be paid pursuant to the leases and our estimate of fair market lease rates over the remaining non-cancelable lease terms. For below-market leases, we also consider remaining initial lease terms plus any renewal periods. Notes receivable – Income approach based on discounted cash flows comparing contractual cash flows at a market rate adjusted based on particular notes' or note holders' down payment, credit score and delinquency status. Mortgage notes payable – Income approach based on discounted cash flows comparing contractual cash flows to cash flows of similar debt discounted based on market rates. (e) Intangibles and Goodwill We record acquired intangible assets at their estimated fair value separate and apart from goodwill. We amortize identified intangible assets and liabilities that are determined to have finite lives over the period the assets and liabilities are expected to contribute directly or indirectly to the future cash flows of the Property or business acquired. Intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment loss is recognized if the carrying amount of an intangible asset is not recoverable and its carrying amount exceeds its estimated fair value. The excess of the cost of an acquired entity over the net of the amounts assigned to assets acquired (including identified intangible assets) and liabilities assumed in a business combination is recorded as goodwill. Goodwill is not amortized but is tested for impairment at a level of reporting referred to as a reporting unit on an annual basis, or more frequently if events or changes in circumstances indicate that the asset might be impaired. As of December 31, 2020 and 2019, the gross carrying amount of identified intangible assets and goodwill was $12.5 million and $12.1 million, respectively, which is reported as a component of other assets, net on the Consolidated Balance Sheets. As of December 31, 2020 and 2019, this amount was comprised of $4.7 million and $4.3 million, respectively of identified intangible assets and $7.8 million of goodwill. Accumulated amortization of identified intangibles assets was $3.2 million and $3.1 million as of December 31, 2020 and 2019, respectively. (f) Assets Held for Sale In determining whether to classify a real estate asset held for sale, we consider whether: (i) management has committed to a plan to sell the asset; (ii) the asset is available for immediate sale in its present condition, subject only to terms that are usual and customary; (iii) we have initiated a program to locate a buyer; (iv) we believe that the sale of the real estate asset is probable within one year; (v) we are actively marketing the investment property for sale at a price that is reasonable in relation to its current value, and (vi) actions required for us to complete the plan indicate that it is unlikely that any significant changes will be made. If all of the above criteria are met, we classify the real estate asset as held for sale. When all of the above criteria are met, we discontinue depreciation or amortization of the asset, measure it at the lower of its carrying amount or its fair value less estimated cost to sell, and present it separately as assets held for sale, net on the Consolidated Balance Sheets. We also present the liabilities related to assets held for sale, if any, separately on the Consolidated Balance Sheets. In connection with the held for sale evaluation, if the disposal represents a strategic shift that has, or will have, a major effect on the consolidation financial statement, then the transaction is presented as discontinued operations. (g) Restricted Cash As of December 31, 2020 and 2019, restricted cash consists of $24.1 million and $25.1 million, respectively, primarily related to cash reserved for customer deposits and escrows for insurance and real estate taxes. (h) Fair Value of Financial Instruments We disclose the estimated fair value of our financial instruments according to a fair value hierarchy. The valuation hierarchy is based on the transparency of the lowest level of input that is significant to the valuation of an asset or a liability as of the measurement date. The three levels are defined as follows: Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The carrying values of cash and restricted cash, accounts receivable and accounts payable approximate their fair market values due to the short-term nature of these instruments. The carrying value of the notes receivable approximates the fair market value as the interest rates are generally comparable to current market rates. Concentrations of credit risk with respect to notes receivable are limited due to the size of the receivable and geographic diversity of the underlying Properties. The fair market value of mortgage notes payable is measured with Level 2 inputs using quoted prices and observable inputs from similar liabilities as disclosed in Note 9. Borrowing Arrangements. We also utilize Level 2 and Level 3 inputs as part of our determination of the purchase price allocation for our acquisitions as disclosed in Note 6. Investment in Real Estate. (i) Deferred Financing Costs, Net Deferred financing costs are being amortized over the terms of the respective loans on a straight-line basis. Unamortized deferred financing costs are written-off when debt is retired before the maturity date. Deferred financing costs, net were $27.9 million and $24.0 million as of December 31, 2020 and 2019, respectively. (j) Allowance for Doubtful Accounts Our allowance for doubtful accounts is comprised of our reserves for receivable from tenants, receivable for annual membership subscriptions, Contracts Receivable and Chattel Loans (See Note 8. Notes Receivable, Net for definition of these terms). The allowance reflects our best estimate of collectibility risks on outstanding receivables. Our allowance for doubtful accounts was as follows: December 31, (amounts in thousands): 2020 2019 2018 Balance, beginning of year $ 6,586 $ 5,230 $ 5,545 Change in accounting principle (ASU 2016-13, Financial Instruments - Credit Losses (Topic 326)) (1) 3,875 — — Provision for losses 7,287 3,929 4,154 Write-offs (3,288) (2,573) (4,469) Balance, end of year $ 14,460 $ 6,586 $ 5,230 (1) See Note 2. (o) Summary of Significant Accounting Policies for more detail. (k) Revenue Recognition Our revenue streams are predominantly derived from customers renting our Sites or entering into membership subscriptions. Our MH Sites and annual RV and marina Sites are leased on an annual basis. Seasonal RV and marina Sites are leased to customers generally for one Leases , and is recognized over the term of the respective lease or the length of a customer's stay. We do not separate expenses reimbursed by our customers ("utility recoveries") from the associated rental revenue as we meet the practical expedient criteria to combine these lease and non-lease components. We assessed the criteria and concluded that the timing and pattern of transfer for rental revenue and the associated utility recoveries are the same and as our leases qualify as operating leases, we account for and present rental revenue and utility recoveries as a single component under Rental income in our Consolidated Statements of Income and Comprehensive Income. A membership subscription gives the customer the right to a set schedule of usage at a specified group of Properties. Payments are deferred and recognized on a straight-line basis over the one-year period in which access to Sites at certain Properties are provided. Membership upgrades grant certain additional access rights to the customer and require non-refundable upfront payments. The non-refundable upfront payments are recognized on a straight-line basis over 20 years, which is our estimated membership upgrade contract term. Income from home sales is recognized when the earnings process is complete. The earnings process is complete when the home has been delivered, the purchaser has accepted the home and title has transferred. Sales from membership subscriptions, upgrades and home sales are accounted for in accordance with ASC 606, Revenue from Contracts with Customers. (l) Stock Based Compensation Stock-based compensation expense for restricted stock awards with service conditions is measured based on the grant date fair value and recognized on a straight-line basis over the requisite service period of the individual grants. Stock-based compensation expense for restricted stock awards with performance conditions is measured based on the grant date fair value and recognized on a straight-line basis over the performance period of the individual grants, when achieving the performance targets is considered probable. We estimate and revisit the probability of achieving the performance targets periodically by updating our forecasts throughout the performance period as necessary. We also issue stock options by estimating the grant date fair value using the Black-Scholes option-pricing model and recognizing over the vesting period for options that are expected to vest. We estimate forfeitures at the time of grant based on historical experience, updated for changes in facts and circumstances, as appropriate, and in subsequent periods if actual forfeitures differ from those estimates. The expected volatility assumption is calculated based on our historical volatility, which is calculated over a period of time commensurate with the expected term of the options being valued. The risk-free interest rate assumption is based upon the U.S. Treasury yield curve in effect at the time of grant. The dividend yield assumption is based on our expectation of dividend payouts. (m) Non-Controlling Interests The OP Units are exchangeable for shares of common stock on a one-for-one basis at the option of the Common OP Unitholders, which we may, in our discretion, cause the Operating Partnership to settle in cash. The exchange is treated as a capital transaction, which results in an allocation between stockholders' equity and non-controlling interests to account for the change in the respective percentage ownership of the underlying equity of the Operating Partnership. Net income is allocated to Common OP Unitholders based on their respective ownership percentage of the Operating Partnership. Such ownership percentage is calculated by dividing the number of OP Units held by the Common OP Unitholders by the total OP Units held by the Common OP Unitholders and the shares of common stock held by the common stockholders. Issuance of additional shares of common stock or OP Units would change the percentage ownership of both the Non-controlling interests – Common OP Units and the common stockholders. (n) Income Taxes Due to our structure as a REIT, the results of operations contain no provision for U.S. federal income taxes for the REIT. As of both December 31, 2020 and 2019, the REIT had a federal net operating loss carryforward of approximately $74.1 million. The REIT is entitled to utilize the net operating loss carryforward only to the extent that the REIT taxable income exceeds our deduction for dividends paid. Due to the uncertainty regarding the use of the REIT net operating loss carryforward, no net tax asset has been recorded as of December 31, 2020 and 2019. In addition, we own certain TRSs, which are subject to federal and state income taxes at regular corporate tax rates. Overall, the TRSs have federal net operating loss carryforwards. Due to the uncertainty regarding the realization of these deferred tax assets, we have maintained a full valuation allowance as of December 31, 2020 and 2019. The REIT remains subject to certain foreign, state and local income, excise or franchise taxes; however, they are not material to our operating results or financial position. We do not have unrecognized tax benefit items. We, or one of our Subsidiaries, file income tax returns in the U.S. federal jurisdiction, various U.S. state jurisdictions and Canada. With few exceptions, we are no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2016. As of December 31, 2020, net investment in real estate and notes receivable had a U.S. federal tax basis of approximately $4.0 billion (unaudited) and $40.7 million (unaudited), respectively. During the years ended December 31, 2020, 2019 and 2018, our tax treatment of common stock distributions, as adjusted for the stock split, was as follows (unaudited): 2020 2019 2018 Tax status of common stock distributions deemed paid during the year: Ordinary income $ 1.234 $ 1.241 $ 1.069 Long-term capital gains 0.006 — — Non-dividend distributions 0.057 — — Distributions declared per common stock outstanding $ 1.297 $ 1.241 $ 1.069 The quarterly dividend paid on January 10, 2020 is a split-year distribution with $0.015462 (unaudited) per share of common stock considered a distribution made in 2020 for federal income tax purposes. The quarterly distribution paid on January 8, 2021 is a split year distribution with $0.254699 (unaudited) per share of common stock considered a distribution made in 2020 and $0.087801 (unaudited) allocable to 2021 for federal income tax purposes. (o) Recently Adopted Accounting Pronouncements On January 1, 2020, we prospectively adopted FASB ("ASU 2018-15") Intangibles - Goodwill and Other - Internal-Use Software (ASC 350-40), Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. ASU 2018-15 provides guidance on accounting for fees paid when the arrangement includes a software license and aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing costs to develop or obtain internal-use software. The adoption of this guidance did not have a material impact on our consolidated financial statements. On January 1, 2020, we adopted FASB (“ASU 2016-13”) Financial Instruments - Credit Losses (Topic 326) using the modified retrospective approach. ASU 2016-13 requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Entities should use forward-looking information to better form their credit loss estimates. We are exposed to credit losses primarily through sales of annual membership subscriptions and membership upgrades and home sales. We have developed an allowance for credit losses, which represents an estimate of expected losses over the remaining contractual life of our receivables. The estimate is a result of our ongoing assessments and evaluations of collectability including historical loss experience, current market conditions and future expectations in forecasting credit losses in each of our receivable portfolios. We recognized a cumulative-effect adjustment of $3.9 million, which decreased opening retained earnings as of January 1, 2020. The cumulative-effect adjustment resulting from the adoption of ASU 2016-13 as of January 1, 2020 was as follows: Balance net of allowance Balance Sheet Location Balance at December 31, 2019 Adjustment due to ASU 2016-13 Adoption Balance at January 1, 2020 Balance at (amounts in thousands) Annual membership subscriptions Other assets, net $ 2,394 $ (1,361) $ 1,033 $ 1,857 Membership upgrades Notes receivable, net $ 25,236 $ (2,514) $ 22,722 $ 25,427

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases, Operating [Abstract]
Leases	Lessor Rental income derived from customers renting our Sites is accounted for in accordance with ASC 842, Leases , and is recognized over the term of the respective operating lease or the length of a customer's stay. MH Sites are generally leased on an annual basis to residents who own or lease factory-built homes, including manufactured homes. Annual RV and marina Sites are leased on an annual basis to customers who generally have an RV, factory-built cottage, boat or other unit placed on the site, including those Northern properties that are open for the summer season. Seasonal RV and marina Sites are leased to customers generally for one The leases entered into between the customer and us for a rental of a Site are renewable upon the consent of both parties or, in some instances, as provided by statute. Long-term leases that are non-cancelable by the tenants are in effect at certain Properties. Rental rate increases at these Properties are primarily a function of increases in the Consumer Price Index, taking into consideration certain conditions. Additionally, periodic market rate adjustments are made as deemed appropriate. In addition, certain state statutes allow entry into long-term agreements that effectively modify lease terms related to rent amounts and increases over the term of the agreements. The following table presents future minimum rents expected to be received under long-term non-cancelable tenant leases, as well as those leases that are subject to long-term agreements governing rent payments and increases: (amounts in thousands) As of December 31, 2020 2021 $ 133,385 2022 136,225 2023 92,816 2024 43,512 2025 21,915 Thereafter 74,196 Total $ 502,049 Lessee We lease land under non-cancelable operating leases at 13 Properties expiring at various dates between 2022 and 2054. The majority of the leases have terms requiring fixed payments plus additional rents based on a percentage of gross revenues at those Properties. We also have other operating leases, primarily office space expiring at various dates through 2030. For the years ended December 31, 2020, 2019 and 2018, total operating lease payments were $9.9 million, $9.3 million and $8.3 million, respectively. The following table presents the operating lease payments for the year ended December 31, 2020, 2019 and 2018: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Fixed lease cost: Ground leases $ 5,912 $ 5,727 $ 5,537 Office and other leases 3,243 2,869 2,114 Variable lease cost: Ground leases 652 639 599 Office and other leases 111 72 39 Total lease cost $ 9,918 $ 9,307 $ 8,289 The following table summarizes our minimum future rental payments, excluding variable costs, which are discounted by our incremental borrowing rate to calculate the lease liability for our operating leases as of December 31, 2020: (amounts in thousands) Ground Leases Office and Other Leases Total 2021 $ 1,960 $ 3,209 $ 5,169 2022 (a) 1,490 1,531 3,021 2023 545 1,240 1,785 2024 545 897 1,442 2025 545 766 1,311 Thereafter 4,493 2,125 6,618 Total undiscounted rental payments 9,578 9,768 19,346 Less imputed interest (2,044) (908) (2,952) Total lease liabilities $ 7,534 $ 8,860 $ 16,394 _____________________ (a) The leases of our four Westwinds Properties expire on August 31, 2022 and do not contain extension options. See Note 16. Commitments and Contingencies for more details on the Westwinds leases. ROU assets and lease liabilities from our operating leases, included within Other assets, net Accounts payable and other liabilities ROU assets and lease liabilities from our operating leases, included within Other assets, net Accounts payable and other liabilities
Leases	Lessor Rental income derived from customers renting our Sites is accounted for in accordance with ASC 842, Leases , and is recognized over the term of the respective operating lease or the length of a customer's stay. MH Sites are generally leased on an annual basis to residents who own or lease factory-built homes, including manufactured homes. Annual RV and marina Sites are leased on an annual basis to customers who generally have an RV, factory-built cottage, boat or other unit placed on the site, including those Northern properties that are open for the summer season. Seasonal RV and marina Sites are leased to customers generally for one The leases entered into between the customer and us for a rental of a Site are renewable upon the consent of both parties or, in some instances, as provided by statute. Long-term leases that are non-cancelable by the tenants are in effect at certain Properties. Rental rate increases at these Properties are primarily a function of increases in the Consumer Price Index, taking into consideration certain conditions. Additionally, periodic market rate adjustments are made as deemed appropriate. In addition, certain state statutes allow entry into long-term agreements that effectively modify lease terms related to rent amounts and increases over the term of the agreements. The following table presents future minimum rents expected to be received under long-term non-cancelable tenant leases, as well as those leases that are subject to long-term agreements governing rent payments and increases: (amounts in thousands) As of December 31, 2020 2021 $ 133,385 2022 136,225 2023 92,816 2024 43,512 2025 21,915 Thereafter 74,196 Total $ 502,049 Lessee We lease land under non-cancelable operating leases at 13 Properties expiring at various dates between 2022 and 2054. The majority of the leases have terms requiring fixed payments plus additional rents based on a percentage of gross revenues at those Properties. We also have other operating leases, primarily office space expiring at various dates through 2030. For the years ended December 31, 2020, 2019 and 2018, total operating lease payments were $9.9 million, $9.3 million and $8.3 million, respectively. The following table presents the operating lease payments for the year ended December 31, 2020, 2019 and 2018: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Fixed lease cost: Ground leases $ 5,912 $ 5,727 $ 5,537 Office and other leases 3,243 2,869 2,114 Variable lease cost: Ground leases 652 639 599 Office and other leases 111 72 39 Total lease cost $ 9,918 $ 9,307 $ 8,289 The following table summarizes our minimum future rental payments, excluding variable costs, which are discounted by our incremental borrowing rate to calculate the lease liability for our operating leases as of December 31, 2020: (amounts in thousands) Ground Leases Office and Other Leases Total 2021 $ 1,960 $ 3,209 $ 5,169 2022 (a) 1,490 1,531 3,021 2023 545 1,240 1,785 2024 545 897 1,442 2025 545 766 1,311 Thereafter 4,493 2,125 6,618 Total undiscounted rental payments 9,578 9,768 19,346 Less imputed interest (2,044) (908) (2,952) Total lease liabilities $ 7,534 $ 8,860 $ 16,394 _____________________ (a) The leases of our four Westwinds Properties expire on August 31, 2022 and do not contain extension options. See Note 16. Commitments and Contingencies for more details on the Westwinds leases. ROU assets and lease liabilities from our operating leases, included within Other assets, net Accounts payable and other liabilities ROU assets and lease liabilities from our operating leases, included within Other assets, net Accounts payable and other liabilities

Earnings Per Common Share

Earnings Per Common Share	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Earnings Per Common Share	Basic and fully diluted earnings per share are based on the weighted average shares outstanding during each year. The following table sets forth the computation of basic and diluted earnings per share of common stock (Common Share), as adjusted for the stock split, for the years ended December 31, 2020, 2019, and 2018: Years Ended December 31, (amounts in thousands, except per share data) 2020 2019 2018 Numerators: Net income available to Common Stockholders—Basic $ 228,268 $ 279,123 $ 212,596 Amounts allocated to dilutive securities 13,132 16,783 13,774 Net income available to Common Stockholders—Fully Diluted $ 241,400 $ 295,906 $ 226,370 Denominator: Weighted average Common Shares outstanding—Basic 181,828 180,805 177,928 Effect of dilutive securities: Exchange of Common OP Units for Common Shares 10,484 10,934 11,586 Stock options and restricted stock 243 256 596 Weighted average Common Shares outstanding—Fully Diluted 192,555 191,995 190,110 Earnings per Common Share—Basic: $ 1.26 $ 1.54 $ 1.19 Earnings per Common Share—Fully Diluted: $ 1.25 $ 1.54 $ 1.19

Common Stock and Other Equity R

Common Stock and Other Equity Related Transactions	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Common Stock and Other Equity Related Transactions	Increase in Authorized Shares On April 28, 2020, our stockholders approved an amendment to our charter to increase the number of shares of common stock that we are authorized to issue from 400,000,000 to 600,000,000 shares. Two-for-One Common Stock and OP Units Split On October 15, 2019, a two-for-one stock split of our common stock, effected by and in the form of a stock dividend, was paid to stockholders of record as of October 1, 2019. In connection with our stock split, the OP Units of our Operating Partnership were also split on a two-for-one basis. Equity Offering Program On July 30, 2020, we entered into our current at-the-market ("ATM") equity offering program with certain sales agents, pursuant to which we may sell, from time-to-time, shares of our Common Stock, par value $0.01 per share, having an aggregate offering price of up to $200.0 million. As of December 31, 2020, we have $200.0 million of common stock available for issuance. The following table presents the shares that were issued under our ATM equity offering programs, as adjusted for the stock split, during the years ended December 31, 2020, 2019, and 2018: Years Ended December 31, (amounts in thousands, except share data) 2020 2019 2018 Shares of common stock sold — 1,010,472 1,722,282 Weighted average price $ — $ 58.71 $ 45.73 Total gross proceeds $ — $ 59,319 $ 78,755 Commissions paid to sales agents $ — $ 771 $ 1,028 Employee Stock Purchase Plan On May 10, 2016, we amended and restated the 1997 Non-Qualified Employee Stock Purchase Plan ("ESPP"). Pursuant to the ESPP, certain of our employees and directors may each annually acquire up to $250,000 of our common stock. The common stock may be purchased monthly at a price equal to 85% of the lesser of: (a) the closing price for a share of common stock on the last day of the offering period; and (b) the closing price for a share of common stock on the first day of the offering period. Shares of common stock issued through the ESPP for the years ended December 31, 2020, 2019 and 2018 were 31,385, 40,934 and 44,142, respectively. As of December 31, 2020, 743,194 shares remained available to be sold under the ESPP, subject to adjustment by our Board of Directors. Exchanges Subject to certain limitations, Common OP Unitholders can request an exchange of any or all of their OP Units for shares of common stock at any time. Upon receipt of such a request, we may, in lieu of issuing shares of common stock, cause the Operating Partnership to pay cash. Common Stock Activity and Distributions The following table presents the changes in our outstanding common stock (excluding OP Units of 10,479,194, 10,491,222, and 11,491,932 outstanding at December 31, 2020, 2019 and 2018, respectively), as adjusted for the stock split: Years Ended December 31, 2020 2019 2018 Shares outstanding at January 1, 182,089,595 179,842,036 177,170,320 Common stock issued through the ATM Equity Offering Program and its predecessor — 1,010,472 1,722,282 Common stock issued through exchange of OP Units 12,028 997,750 176,268 Common stock issued through exercise of options — 5,600 405,600 Common stock issued through restricted stock grants 151,104 193,262 385,010 Common stock forfeitures — — — Common stock issued through ESPP and Dividend Reinvestment Plan 32,099 41,589 45,144 Common stock repurchased and retired (54,195) (1,114) (62,588) Shares outstanding at December 31, 182,230,631 182,089,595 179,842,036 During the years ended December 31, 2020, 2019 and 2018, we repurchased shares of common stock representing common stock surrendered to satisfy income tax withholding obligations primarily due to the vesting of restricted stock grants at a weighted average price of $73.12, $47.48 and $48.12 per share, respectively. As of December 31, 2020, 2019 and 2018, ELS' percentage ownership of the Operating Partnership was approximately 94.6%, 94.6% and 94.0%, respectively. The remaining approximately 5.4%, 5.4% and 6.0% as of December 31, 2020, 2019 and 2018, respectively, was owned by the Common OP Unitholders. The following regular quarterly distributions have been declared and paid to common stockholders and Common OP Unitholders since January 1, 2018: Distribution Amount Per Share For the Quarter Ended Stockholder Record Date Payment Date $0.2750 March 31, 2018 March 30, 2018 April 13, 2018 $0.2750 June 30, 2018 June 29, 2018 July 13, 2018 $0.2750 September 30, 2018 September 28, 2018 October 12, 2018 $0.2750 December 31, 2018 December 28, 2018 January 11, 2019 $0.3063 March 31, 2019 March 29, 2019 April 12, 2019 $0.3063 June 30, 2019 June 28, 2019 July 12, 2019 $0.3063 September 30, 2019 September 27, 2019 October 11, 2019 $0.3063 December 31, 2019 December 27, 2019 January 10, 2020 $0.3425 March 31, 2020 March 27, 2020 April 10, 2020 $0.3425 June 30, 2020 June 26, 2020 July 10, 2020 $0.3425 September 30, 2020 September 25, 2020 October 9, 2020 $0.3425 December 31, 2020 December 24, 2020 January 8, 2021

Investment in Real Estate

Investment in Real Estate	12 Months Ended
	Dec. 31, 2020
Real Estate [Abstract]
Investment in Real Estate	Acquisitions We acquired all of the following Properties from unaffiliated third parties: During the year ended December 31, 2020, we acquired one MH community, seven RV communities and one marina for a combined purchase price of $209.2 million, including: • Dolce Vita at Superstition Mountain, an MH community located in Apache Junction, Arizona, • Meridian RV Resort, an RV community located in Apache Junction, Arizona, • Marina Dunes RV Park, an RV community located in Marina, California, • Marker 1 Marina, a marina located in Dunedin, Florida, • Acorn Campground, an RV community located in Green Creek, New Jersey, • Topsail Sound, an RV community located in Holly Ridge, North Carolina, • Harbor Point, an RV community located in Sneads Ferry, North Carolina, and • Leisure World and Trails End, two RV communities located in Weslaco, Texas. These properties contain 2,772 Sites. We also completed the acquisition of three development assets, including The Resort at Tranquility Lake, located in Cape Coral, Florida, Bayport, located in Jamaica, Virginia, and a development property adjacent to our Voyager joint venture, located in Tuscon, Arizona, for a combined purchase price of $23.7 million. We also acquired additional assets, including nine land parcels, for a combined purchase price of $15.2 million. All acquisitions were accounted for as asset acquisitions. As a result of these acquisitions, we assumed approximately $6.9 million of mortgage debt. The remaining purchase price was funded through new debt financing, our unsecured Line of Credit ("LOC") and available cash. During the year ended December 31, 2019, we acquired four RV communities, including White Oak Shores, located in Stella, North Carolina, Round Top and Drummer Boy, located in Gettysburg, Pennsylvania, and Lake of the Woods, located in Wautoma, Wisconsin for a combined purchase price of $58.3 million. These properties contain 1,614 Sites. As a result of these acquisitions, we assumed approximately $18.6 million of mortgage debt, excluding mortgage premiums of $0.6 million. The remaining purchase price was funded with available cash. We also completed the acquisition of the remaining interest in our joint venture investment of 11 marinas in Florida for a purchase price of approximately $49.0 million. As part of the acquisition, we also funded the repayment of the joint venture's non-transferable debt of approximately $72.0 million. The transaction was funded with proceeds from the LOC. In addition, the gross carrying value of the joint venture investment of $35.8 million was included in the total fair value of $162.2 million that was allocated to the real estate assets. We also acquired additional assets, including three land parcels, for a combined purchase price of $28.1 million. All acquisitions were accounted for as asset acquisitions. During the year ended December 31, 2018, we acquired four RV communities, including Sunseekers, located in North Fort Myers, Florida, Holiday Travel Park, located in Holiday, Florida, Timber Creek, located in Waverly, Rhode Island, and King Nummy, located in Cape May Court House, New Jersey and four MH communities, including Everglades Lakes, Serendipity, Kingswood and Palm Lake located in Fort Lauderdale, Clearwater, Riverview and Riviera Beach, Florida, respectively, for a combined purchase price of $251.7 million. These properties contain 3,712 Sites. As a result of these acquisitions, we assumed approximately $9.2 million of mortgage debt and entered into new mortgage debt of $8.8 million. The remaining purchase price was funded with available cash, proceeds from the ATM equity offering program and the LOC. We also acquired two vacant land parcels adjacent to our other communities for a combined purchase price of $2.8 million. All acquisitions were accounted for as asset acquisitions. We engaged third-party valuation firms to assist with our purchase price allocation when necessary. The following table summarizes the fair value of the assets acquired and liabilities assumed for the years ended December 31, 2020, 2019 and 2018, which we determined using Level-3 inputs for land and buildings and other depreciable property and Level-2 inputs for the others: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Assets acquired Land $ 150,909 $ 116,575 $ 171,111 Buildings and other depreciable property 87,749 125,721 84,019 Manufactured homes (a) 2,621 1,382 140 In-place leases (a) 6,821 5,519 9,859 Net investment in real estate $ 248,100 $ 249,197 $ 265,129 Other assets 153 1,646 59 Total assets acquired $ 248,253 $ 250,843 $ 265,188 Liabilities assumed Mortgage notes payable $ 6,873 $ 19,212 $ 9,200 Below-market lease liability (b) — — 10,645 Other liabilities 2,313 10,431 2,449 Total liabilities assumed $ 9,186 $ 29,643 $ 22,294 Net assets acquired $ 239,067 $ 221,200 $ 242,894 _____________________ (a) Manufactured homes and in-place leases are included in buildings and other depreciable property on the Consolidated Balance Sheets. (b) Below-market lease liability is included in accounts payable and other liabilities on the Consolidated Balance Sheets. Dispositions On January 23, 2019, we closed on the sale of five all-age MH communities located in Indiana and Michigan, collectively containing 1,463 sites, for $89.7 million and recognized a gain of $52.5 million, net of transaction costs, during the first quarter of 2019. The assets sold included $35.4 million of net investment in real estate and $0.5 million of other assets that were held for sale as of December 31, 2018. In connection with the sale of these communities, we defeased $11.2 million of mortgage debt that was secured by these communities. The associated assets and liabilities were classified as held for sale as of December 31, 2018.

Investment in Unconsolidated Jo

Investment in Unconsolidated Joint Ventures	12 Months Ended
	Dec. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investment in Unconsolidated Joint Ventures	The following table summarizes our investment in unconsolidated joint ventures (investment amounts in thousands with the number of Properties shown parenthetically for the years ended December 31, 2020 and 2019, respectively): Investment as of December 31, Income/(Loss) for Years Ended December 31, Investment Location Number Economic Interest (a) 2020 2019 2020 2019 2018 Meadows Various (2,2) 1,077 50 % $ — $ 146 $ 1,879 $ 1,400 $ 1,839 Lakeshore Florida (3,3) 721 (b) 2,281 2,467 1,405 263 22 Voyager Arizona (1,1) 1,801 50 % (c) 83 599 1,616 2,951 995 Loggerhead Florida 2,343 — % (d) — — — 3,501 1,486 ECHO JV Various — 50 % 17,362 16,862 499 640 597 5,942 $ 19,726 $ 20,074 $ 5,399 $ 8,755 $ 4,939 _____________________ (a) The percentages shown approximate our economic interest as of December 31, 2020. Our legal ownership interest may differ. (b) Includes two joint ventures in which we own a 65% interest in each and the Crosswinds joint venture in which we own a 49% interest. (c) Voyager joint venture primarily consists of a 50% interest in Voyager RV Resort and 33% interest in the utility plant servicing this Property. (d) On September 10, 2019, we completed the acquisition of the remaining interest in the Loggerhead joint venture (see Note 6. Investment in Real Estate). Loggerhead sites represent marina slip count. We recognized $5.4 million, $8.8 million, and $4.9 million (net of $0.7 million, $1.2 million and $1.8 million of depreciation expense, respectively) of equity in income from unconsolidated joint ventures for the years ended December 31, 2020, 2019 and 2018, respectively. We received approximately $5.7 million, $11.5 million and $4.5 million in distributions from joint ventures for the years ended December 31, 2020, 2019 and 2018, respectively. Approximately $4.8 million, $3.5 million and $0.2 million of the distributions made to us exceeded our basis in joint ventures, and as such, were recorded as income from unconsolidated joint ventures for the years ended December 31, 2020, 2019, and 2018 respectively.

Notes Receivable, Net

Notes Receivable, Net	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Notes Receivable, Net	Notes receivable generally are presented at their outstanding unpaid principal balances, net of any allowances and unamortized discounts or premiums. Interest income is accrued on the unpaid principal balance. Discounts or premiums are amortized to income using the interest method. We provide financing for non-refundable upfront payments required for membership upgrades ("Contracts Receivable"). As of December 31, 2020 and 2019, Contracts Receivable, net of allowance, was $25.4 million and $25.2 million, respectively. Contracts Receivable, as of December 31, 2020, had an average stated interest rate of 16.7% per annum, a weighted average term remaining of 4.2 years and require monthly payments of principal and interest. In certain cases, we purchase loans made by an unaffiliated lender to finance the sales of homes to our customers at our Properties (referred to as "Chattel Loans"). These loans are secured by the underlying homes sold and require monthly principal and interest payments. As of December 31, 2020 and 2019, we had $10.4 million and $12.3 million of Chattel Loans, respectively. As of December 31, 2020, the Chattel Loans receivable had an average stated interest rate of approximately 7.6% per annum and had a weighted average term remaining of approximately 11 years.

Borrowing Arrangements

Borrowing Arrangements	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Mortgage Notes Payable	Mortgage Notes Payable Our mortgage notes payable is classified as Level 2 in the fair value hierarchy as of December 31, 2020 and 2019. The following table presents the fair value of our mortgage notes payable: As of December 31, 2020 As of December 31, 2019 (amounts in thousands) Fair Value Carrying Value Fair Value Carrying Value Mortgage notes payable, excluding deferred financing costs $ 2,537,137 $ 2,472,876 $ 2,227,185 $ 2,072,416 As of December 31, 2020 and 2019, we had outstanding mortgage indebtedness on Properties of approximately $2,444.9 million and $2,049.5 million, respectively, excluding liabilities classified as held for sale and net of deferred financing costs. The weighted average interest rate on our outstanding mortgage indebtedness, including the impact of premium/discount amortization and loan cost amortization on mortgage indebtedness, as of December 31, 2020 and December 31, 2019, was approximately 4.1% and 4.5% per annum, respectively. The debt bears interest at stated rates ranging from 2.5% to 8.9% per annum and matures on various dates ranging from 2022 to 2041. The debt encumbered a total of 116 of our Properties as of December 31, 2020 and December 31, 2019 and the gross carrying value of such Properties was approximately $2,580.9 million and $2,524.7 million, as of December 31, 2020 and December 31, 2019, respectively. 2020 Activity We entered into two secured credit facilities with Fannie Mae, for total gross proceeds of $662.3 million. The average maturity for these credit facilities is 12 years and has a weighted average interest rate of 2.6%. The facilities were secured by 18 MH and four RV communities. We also repaid $48.1 million of principal on three mortgage loans that were due to mature in 2020 and $166.8 million of principal on secured loans that were due to mature in 2021. The secured loans had a weighted average interest rate of approximately 5.1% per annum and were secured by 21 MH and three RV communities. As part of the repayment of the loans, we incurred early debt retirement costs of $9.0 million. 2019 Activity We defeased mortgage debt of $11.2 million in conjunction with the disposition of the five all-age MH communities as disclosed in Note 6. Investment in Real Estate. These loans had a weighted average interest rate of 5.0% per annum. We also assumed mortgage debt of $18.6 million, excluding mortgage note premium of $0.6 million, in connection with the acquisitions that were closed during the year ended December 31, 2019. These loans carry a weighted average interest rate of 5.4% per annum and mature between 2022 and 2024. We also repaid $66.8 million of principal on four mortgage loans that were due to mature in 2020, incurring $1.4 million of prepayment penalties. These mortgage loans had a weighted average interest rate of 6.9% per annum and were secured by three MH and one RV communities. 2018 Activity We entered into two secured credit facilities with gross proceeds of $357.8 million, with a weighted average maturity of 14.8 years and a weighted average interest rate of 4.2%. We also closed on one loan secured by two RV communities for gross proceeds of $64.0 million. The loan has a term of 20 years and carries an interest rate of 4.8% per annum. Additionally, in connection with the Serendipity acquisition, we assumed $9.2 million of debt and obtained $8.8 million of additional financing for a total of $18.0 million, secured by the MH community. The debt carries a weighted average interest rate of 4.8% and matures in 2039. We also repaid $196.8 million of principal on 16 mortgage loans (15 due to mature in 2019 and one maturing in 2018) incurring $1.9 million of prepayment penalties. These mortgage loans had a weighted average interest rate of 6.29% per annum and were secured by 15 MH and one RV communities. Second Amended and Restated Unsecured Credit Facility During the year ended December 31, 2017, we entered into a Second Amended and Restated Credit Agreement with Wells Fargo Bank, National Association, as the administrative agent, and other lenders named therein, which amended and restated the terms of the obligations owed by us under the Amended, Restated and Consolidated Credit Agreement dated as of July 17, 2014, pursuant to which we have access to a $400.0 million unsecured Line of Credit (the “LOC”) and entered into the $200.0 million term loan. The LOC maturity date was extended to October 27, 2021, and this term can be extended an additional year in two six-month increments, subject to certain conditions. The LOC bears interest at a rate of LIBOR plus 1.10% to 1.55% and requires an annual facility fee of 0.15% to 0.35%. The spread over LIBOR varies quarterly based on leverage measured throughout the loan term. In 2017, we incurred commitment and arrangement fees of approximately $3.7 million to extend the LOC and enter into the Term Loan. We repaid our $200.0 million senior unsecured term loan (the “Term Loan”) scheduled to mature in 2023. The term loan had an interest rate of LIBOR plus 1.20% to 1.90% per annum and, subject to certain conditions, could be prepaid at any time without premium or penalty. In connection with the term loan, we entered into a LIBOR swap agreement allowing us to trade the variable rate of LIBOR on the term loan for a fixed rate of 1.85%. Our spread over LIBOR was 1.20% resulting in an all-in interest rate of 3.05% per annum. In connection with the repayment of the unsecured term loan, we terminated the associated swap agreement as disclosed in Note 10. Derivative Instruments and Hedging Activities. As part of the repayment of the term loan, we incurred early debt retirement costs of $0.8 million. Unsecured Line of Credit During the year ended December 31, 2020, we paid off and borrowed amounts on our LOC, leaving a balance of $222.0 million outstanding as of December 31, 2020. As of December 31, 2020, our LOC has a remaining borrowing capacity of $178.0 million with the option to increase the borrowing capacity by $200.0 million, subject to certain conditions. The LOC had a $160.0 million outstanding balance as of December 31, 2019. Future Maturities of Debt The following table presents the aggregate scheduled payments of principal on long-term borrowings for each of the next five years and thereafter as of December 31, 2020: (amounts in thousands) Amount 2021 $ 53,611 2022 194,414 2023 141,795 2024 60,856 2025 138,043 Thereafter 1,883,491 Net unamortized premiums 666 Unamortized deferred financing costs (27,946) Total $ 2,444,930 As of December 31, 2020, we were in compliance in all material respects with the covenants in our borrowing arrangements.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	Cash Flow Hedges of Interest Rate Risk We record all derivatives at fair value. Our objective in utilizing interest rate derivatives is to add stability to our interest expense and to manage our exposure to interest rate movements. To accomplish this objective, we primarily use interest rate swaps as part of our interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in our exchange for making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. The changes in the fair value of the designated derivative that qualify as a cash flow hedge are recorded in Accumulated other comprehensive income (loss) on the Consolidated Balance Sheets and subsequently reclassified into earnings on the Consolidated Statements of Income and Comprehensive Income in the period that the hedged forecasted transaction affects earnings. During the year ended December 31, 2020, in connection with the repayment of our $200.0 million unsecured term loan (See Note 9. Borrowing Arrangements for additional information), we terminated the interest rate swap that was scheduled to mature on November 1, 2020. As a result of the interest rate swap termination, we incurred an early termination fee of $0.9 million, which was recognized in the Consolidated Statements of Income and Comprehensive Income. Our derivative financial instrument is classified as Level 2 in the fair value hierarchy. The following table presents the fair value of our derivative financial instrument: As of December 31, (amounts in thousands) Balance Sheet Location 2020 2019 Interest Rate Swap Accounts payable and other liabilities $ — $ 380 The table below presents the effect of our derivative financial instrument on the Consolidated Statements of Income and Comprehensive Income: Derivatives in Cash Flow Hedging Relationship Amount of (gain)/loss recognized Location of (gain)/ loss reclassified from Amount of (gain)/loss reclassified from (amounts in thousands) 2020 2019 2018 (amounts in thousands) 2020 2019 2018 Interest Rate Swap $ 1,561 $ 1,847 $ (1,613) Interest Expense $ 1,941 $ (832) $ (256)

Deferred Revenue of Membership

Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense	The components of the change in deferred revenue entry of membership subscriptions and deferred commission expense were as follows: As of (amounts in thousands) 2020 2019 Deferred revenue - upfront payments from membership upgrade sales as of December 31, $ 126,814 $ 116,363 Membership upgrade sales current period, gross 21,739 19,111 Revenue recognized from membership upgrade sales upfront payments (9,675) (8,660) Net increase in deferred revenue - upfront payments from membership grade sales 12,064 10,451 Deferred revenue - upfront payments from membership upgrade sales as of December 31, $ 138,878 $ 126,814 Deferred commission expense as of December 31 $ 41,149 $ 40,308 Deferred commission expense 4,995 4,508 Commission expense recognized (3,673) (3,667) Net increase in deferred commission expense 1,322 841 Deferred commission expense as of December 31, $ 42,471 $ 41,149

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
Transactions with Related Parties	We lease office space from Two North Riverside Plaza Joint Venture Limited Partnership, an entity affiliated with Samuel Zell, Chairman of our Board of Directors. Payments made in accordance with the lease agreement to this entity amounted to approximately $1.6 million for the year ended December 31, 2020, $1.7 million for the year ended December 31, 2019, and $1.4 million for the year ended December 31, 2018.

Equity Incentive Awards

Equity Incentive Awards	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Equity Incentive Awards	Our 2014 Equity Incentive Plan (the "2014 Plan") was adopted by the Board of Directors on March 11, 2014 and approved by our stockholders on May 13, 2014. Pursuant to the 2014 Plan, our officers, directors, employees and consultants may be awarded restricted stock, options, including non-qualified stock options and incentive stock options, and other forms of equity awards subject to conditions and restrictions determined by the Compensation, Nominating, and Corporate Governance Committee of our Board of Directors (the "Compensation Committee"). Equity awards under the 2014 Plan are made by the Compensation Committee, who determines the individuals eligible to receive awards, the types of awards, and the terms, conditions and restrictions applicable to any award. Grants to directors are determined by the Board of Directors. As of December 31, 2020, 5,513,458 shares remained available for future grants. Restricted stock and options under the 2014 Plan have a maximum contractual term of ten years from the date of grant and have an exercise price not less than the fair value of the stock on the grant date. Individual grants could have different vesting periods but generally no longer than three and a half years. All restricted stock awards have non-forfeitable rights to dividend payments even if the underlying stock does not entirely vest. Grants Issued During the quarter ended March 31, 2020, 90,933 shares of restricted stock were awarded to certain members of our management team. Of these shares, 50% are time-based awards, vesting in equal installments over a three-year period on January 29, 2021, January 31, 2022, and January 27, 2023, respectively, and have a grant date fair value of $3.3 million. The remaining 50% are performance-based awards vesting in equal installments on January 29, 2021, January 31, 2022, and January 27, 2023, respectively, upon meeting performance conditions as established by the Compensation Committee in the year of the vesting period. They are valued using the closing price at the grant date when all the key terms and conditions are known to all parties. The 15,154 shares of restricted stock subject to 2020 performance goals have a grant date fair value of $1.1 million. During the quarter ended September 30, 2020, we awarded to certain members of our Board of Directors 60,171 shares of restricted stock at a fair value of approximately $4.0 million and options to purchase 16,090 shares of common stock with an exercise price of $66.81. These are time-based awards subject to various vesting dates between January 28, 2021 and July 28, 2023. Stock-based compensation expense, reported in General and administrative expense on the Consolidated Statements of Income and Comprehensive Income, for the years ended December 31, 2020, 2019 and 2018 was $11.5 million, $10.5 million and $10.0 million, respectively. Restricted Stock A summary of our restricted stock activities and related information, as adjusted for stock split, is as follows: Number of Shares Weighted Average Grant Date Fair Value Per Share Balance at December 31, 2017 139,544 $38.89 Shares granted 385,010 $43.01 Shares vested (224,852) $40.74 Balance at December 31, 2018 299,702 $42.78 Shares granted 193,262 $55.51 Shares vested (74,222) $43.72 Balance at December 31, 2019 418,742 $48.32 Shares granted 151,104 $56.07 Shares vested (221,055) $47.74 Balance at December 31, 2020 348,791 $53.06 Compensation expense to be recognized subsequent to December 31, 2020 for restricted stock granted during or prior to 2020 that have not yet vested was $12.3 million, which is expected to be recognized over a weighted average term of 1.8 years. Stock Options The fair value of stock options granted was estimated on the grant date using the Black-Scholes-Merton model. The following table includes the assumptions made in the valuation, as adjusted for stock split: 2020 2019 2018 Dividend Yield 2.1% —% 2.5% Risk-free interest rate 0.3% —% 2.8% Expected Life 5.6 years 0 5.6 years Expected Volatility 49.2% —% 16.7% Weighted Average Grant Date Fair Value Per Share $29.58 $— $6.48 There were 16,090 stock options granted during 2020. No options were forfeited or expired for the years ended December 31, 2020, 2019 and 2018. A summary of our stock option activity and related information, as adjusted for stock split, is as follows: Shares Subject To Options Weighted Average Weighted Average Outstanding Contractual Life (in years) Average Intrinsic Value (in millions) Balance at December 31, 2017 440,160 $11.36 1.6 $14.6 Options issued 12,540 $44.83 Options exercised (405,600) $9.43 $16.9 Balance at December 31, 2018 47,100 $36.95 7.3 $0.5 Options exercised (5,600) $9.43 $0.2 Balance at December 31, 2019 41,500 $40.65 7.3 $1.2 Options issued 16,090 $66.81 Balance at December 31, 2020 57,590 $47.96 7.2 $0.9 Exercisable at December 31, 2020 41,500 $40.65 6.3 $0.9 There were no cash proceeds received from stock options exercised for the year ended December 31, 2020, and $0.1 million and $3.8 million for the years ended December 31, 2019 and 2018, respectively.

Long-Term Cash Incentive Plan

Long-Term Cash Incentive Plan	12 Months Ended
	Dec. 31, 2020
Retirement Benefits [Abstract]
Long-Term Cash Incentive Plan	2019 LTIP On February 11, 2019, the Compensation Committee approved a Long-Term Cash Incentive Plan Award (the "2019 LTIP") to provide a long-term cash bonus opportunity to certain members of our management. The 2019 LTIP was approved by the Compensation Committee pursuant to the authority set forth in the Long-Term Cash Incentive Plan approved by our Board of Directors on May 15, 2007. The total cumulative payment for all participants (the "Eligible Payment") is based upon certain performance conditions being met over a three-year period ending December 31, 2021. The Compensation Committee has responsibility for administering the 2019 LTIP and may use its reasonable discretion to adjust the performance criteria or the Eligible Payment to take into account the impact of any major or unforeseen transaction or event. Our named executive officers are not participants in the 2019 LTIP. The Eligible Payment will be paid, at the discretion of the Compensation Committee, in cash upon completion of our annual audit for the 2021 fiscal year and upon satisfaction of the vesting conditions as outlined in the 2019 LTIP. For each of the years ended December 31, 2020 and 2019, we accrued compensation expense of approximately $1.5 million.

Savings Plan

Savings Plan	12 Months Ended
	Dec. 31, 2020
Retirement Benefits [Abstract]
Savings Plan	We maintain a qualified retirement plan under which eligible employees may defer compensation for income tax purposes under Section 401(k) of the Internal Revenue Code (the "401K Plan"). The 401K Plan permits eligible employees and those of any Subsidiary to defer up to 60.0% of their compensation on a pre-tax basis subject to certain limits. In addition, we match 100.0% of their contribution up to the first 3.0% and then 50.0% of the next 2.0% for a maximum potential match of 4.0%. Both employee's and our matching contributions vest immediately. Our contribution to the 401K Plan was approximately $2.9 million, $1.9 million and $1.7 million for the years ended December 31, 2020, 2019 and 2018, respectively. The increase for the year ended December 31, 2020 primarily relates to the correction of an operational error in prior years approved by the IRS pursuant to its Voluntary Correction Program.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	We are involved in various legal and regulatory proceedings ("Proceedings") arising in the ordinary course of business. The Proceedings include, but are not limited to, legal claims made by employees, vendors and customers, and notices, consent decrees, information requests, additional permit requirements and other similar enforcement actions by governmental agencies relating to our utility infrastructure, including water and wastewater treatment plants and other waste treatment facilities and electrical systems. Additionally, in the ordinary course of business, our operations are subject to audit by various taxing authorities. Management believes these Proceedings taken together do not represent a material liability. In addition, to the extent any such Proceedings or audits relate to newly acquired Properties, we consider any potential indemnification obligations of sellers in our favor. The Operating Partnership operates and manages Westwinds, a 720 site mobilehome community, and Nicholson Plaza, an adjacent shopping center, both located in San Jose, California pursuant to ground leases that expire on August 31, 2022 and do not contain extension options. The master lessor of these ground leases, The Nicholson Family Partnership (the “Nicholsons”), has expressed a desire to redevelop Westwinds, and in a written communication, they claimed that we were obligated to deliver the property free and clear of any and all subtenancies upon the expiration of the ground leases on August 31, 2022. In connection with any redevelopment, the City of San Jose’s conversion ordinance requires, among other things, that the landowner provide relocation, rental and purchase assistance to the impacted residents. We believe the Nicholsons’ demand is unlawful, and on December 30, 2019, the Operating Partnership, together with certain interested parties, filed a complaint in California Superior Court for Santa Clara County, seeking declaratory relief pursuant to which it requested that the Court determine, among other things, that the Operating Partnership has no obligation to deliver the property free and clear of the mobilehome residents upon the expiration of the ground leases. The Operating Partnership and the interested parties filed an amended complaint on January 29, 2020. The Nicholsons filed a demand for arbitration on January 28, 2020, which they subsequently amended, pursuant to which they request (i) a declaration that the Operating Partnership, as the “owner and manager” of Westwinds, is “required by the Ground Leases, and State and local law to deliver the Property free of any encumbrances or third-party claims at the expiration of the lease terms,” (ii) that the Operating Partnership anticipatorily breached the ground leases by publicly repudiating any such obligation and (iii) that the Operating Partnership is required to indemnify the Nicholsons with respect to the claims brought by the interested parties in the Superior Court proceeding. On February 3, 2020, the Nicholsons filed a motion in California Superior Court to compel arbitration and to stay the Superior Court litigation, which motion was heard on June 25, 2020. On July 29, 2020, the Superior Court issued a final order denying the Nicholson’s motion to compel arbitration. The Nicholsons filed a notice of appeal on August 7, 2020. The Nicholson’s claim that the Operating Partnership is required to indemnify the Nicholsons for legal fees with respect to the claims brought by the third parties in the Superior Court litigation is proceeding in the arbitration. We intend to continue to vigorously defend our interests in this matter. As of December 31, 2020 we have not made an accrual, as we are unable to predict the outcome of this matter or reasonably estimate any possible loss.

Reportable Segments

Reportable Segments	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Reportable Segments	Operating segments are defined as components of an entity for which separate financial information is available that is evaluated regularly by the chief operating decision maker ("CODM"). The CODM evaluates and assesses performance on a monthly basis. Segment operating performance is measured on Net Operating Income ("NOI"). NOI is defined as total operating revenues less total operating expenses. Segments are assessed before interest income and depreciation and amortization. We have identified two reportable segments: (i) Property Operations and (ii) Home Sales and Rentals Operations. The Property Operations segment owns and operates land lease Properties and the Home Sales and Rentals Operations segment purchases, sells and leases homes at the Properties. The distribution of the Properties throughout the United States reflects our belief that geographic diversification helps insulate the total portfolio from regional economic influences. All revenues are from external customers and there is no customer who contributed 10% or more of our total revenues during the years ended December 31, 2020, 2019 and 2018. The following tables summarize our segment financial information for the years ended December 31, 2020, 2019, and 2018: Year Ended December 31, 2020 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,017,249 $ 63,019 $ 1,080,268 Operations expenses (488,153) (56,747) (544,900) Income from segment operations 529,096 6,272 535,368 Interest income 4,385 2,754 7,139 Depreciation and amortization (144,235) (10,896) (155,131) Gain on sale of real estate, net — — — Income (loss) from operations $ 389,246 $ (1,870) $ 387,376 Reconciliation to consolidated net income: Corporate interest income 15 Income from other investments, net 4,026 General and administrative (39,276) Other expenses (2,567) Interest and related amortization (102,771) Equity in income of unconsolidated joint ventures 5,399 Early debt retirement (10,786) Consolidated net income $ 241,416 Total assets $ 4,160,216 $ 258,753 $ 4,418,969 Capital improvements $ 157,467 $ 59,615 $ 217,082 Year Ended December 31, 2019 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 969,560 $ 50,961 $ 1,020,521 Operations expenses (461,128) (45,100) (506,228) Income from segment operations 508,432 5,861 514,293 Interest income 3,856 3,324 7,180 Depreciation and amortization (141,472) (10,638) (152,110) Gain on sale of real estate, net 52,507 — 52,507 Income (loss) from operations $ 423,323 $ (1,453) $ 421,870 Reconciliation to consolidated net income: Corporate interest income 27 Income from other investments, net 9,528 General and administrative (35,679) Other expenses (2,865) Interest and related amortization (104,223) Equity in income of unconsolidated joint venture 8,755 Early debt retirement (1,491) Consolidated net income $ 295,922 Total assets $ 3,878,770 $ 272,505 $ 4,151,275 Capital Improvements $ 116,349 $ 141,644 $ 257,993 Year Ended December 31, 2018 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 916,565 $ 51,721 $ 968,286 Operations expenses (434,360) (48,406) (482,766) Income from segment operations 482,205 3,315 485,520 Interest income 3,374 3,898 7,272 Depreciation and amortization (127,399) (9,810) (137,209) Gain on sale of real estate, net — — — Income (loss) from operations $ 358,180 $ (2,597) $ 355,583 Reconciliation to consolidated net income: Corporate interest income 253 Income from other investments, net 10,842 General and administrative (37,684) Other expenses (1,483) Interest and related amortization (104,993) Equity in income of unconsolidated joint ventures 4,939 Early debt retirement (1,071) Consolidated net income $ 226,386 Total assets $ 3,692,510 $ 233,298 $ 3,925,808 Capital Improvements $ 94,015 $ 87,607 $ 181,622 The following table summarizes our financial information for the Property Operations segment for the years ended December 31, 2020, 2019, and 2018: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Revenues: Rental income $ 907,305 $ 864,701 $ 806,785 Annual membership subscriptions 53,085 51,015 47,778 Membership upgrade sales current period, gross 21,739 19,111 15,191 Membership upgrade sales upfront payments, deferred, net (12,062) (10,451) (7,380) Other income 46,008 43,063 51,935 Ancillary services revenues, net 1,174 2,121 2,256 Total property operations revenues 1,017,249 969,560 916,565 Expenses: Property operating and maintenance 348,394 327,917 313,003 Real estate taxes 66,120 62,338 55,892 Sales and marketing, gross 17,332 15,583 12,542 Membership sales commissions, deferred, net (1,660) (1,219) (813) Property management 57,967 56,509 53,736 Total property operations expenses 488,153 461,128 434,360 Income from property operations segment $ 529,096 $ 508,432 $ 482,205 The following table summarizes our financial information for the Home Sales and Rentals Operations segment for the years ended December 31, 2020, 2019, and 2018: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Revenues: Rental income (1) $ 16,438 $ 14,934 $ 14,329 Gross revenue from home sales 45,695 34,655 36,064 Brokered resale revenues, net 886 1,372 1,290 Ancillary services revenues, net — — 38 Total revenues 63,019 50,961 51,721 Expenses: Cost of home sales 46,229 35,096 37,475 Home selling expenses 4,572 4,401 4,095 Rental home operating and maintenance 5,946 5,603 6,836 Total expenses 56,747 45,100 48,406 Income from home sales and rentals operations segment $ 6,272 $ 5,861 $ 3,315 _____________________ (1) Rental income within Home Sales and Rentals Operations does not include base rent related to the rental home Sites. Base rent is included within property operations.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Equity Incentive Awards On February 9, 2021, the Compensation Committee approved the 2021 Restricted Stock Award Program for certain members of our management team pursuant to the authority set forth in the 2014 Plan. As a result, we awarded 104,734 shares of restricted stock. Of these shares, 50% are time-based awards, vesting in equal installments over a three-year period on January 31, 2022, January 27, 2023 and January 26, 2024, respectively, and have a grant date fair value of $3.3 million. The remaining 50% are performance-based awards vesting in equal installments on on January 31, 2022, January 27, 2023 and January 26, 2024, respectively, upon meeting performance conditions to be established by the Compensation Committee in the year of the vesting period. They are valued using the closing price at the grant date when all the key terms and conditions are known to all parties. The 17,454 shares of restricted stock subject to 2021 performance goals have a grant date fair value of $1.1 million. Acquisitions In January and February 2021, we completed the acquisitions of: • Okeechobee KOA Resort, a 740 site RV community located in Okeechobee, Florida for a purchase price of $42.2 million, which was funded with the LOC. • 11 marinas, containing 3,986 slips and 181 RV sites located in Florida, North Carolina, South Carolina, Kentucky and Ohio. The purchase price of these properties was $266.4 million, which was funded with proceeds from the term loan discussed below. Unsecured Financing On February 5, 2021, we entered into a term loan agreement with Wells Fargo Bank, National Association, as the administrative agent, pursuant to which we have entered into a $300.0 million senior unsecured term loan. The maturity date is October 27, 2021, and this term can be extended an additional three months, subject to certain conditions. The term loan bears interest at a rate of LIBOR plus 1.45%. We incurred commitment and arrangement fees of approximately $1.1 million.

Schedule III Real Estate and Ac

Schedule III Real Estate and Accumulated Depreciation	12 Months Ended
	Dec. 31, 2020
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]
SEC Schedule III, Real Estate and Accumulated Depreciation Disclosure	Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Properties Held for Long Term Hidden Cove Arley AL $ — $ 212 $ 610 $ — $ 1,842 $ 212 $ 2,452 $ 2,664 $ (434) 2006 Apache East Apache Junction AZ (4,930) 2,236 4,181 — 215 2,236 4,396 6,632 (1,577) 2011 Countryside RV Apache Junction AZ (8,035) 2,056 6,241 — 1,759 2,056 8,000 10,056 (4,667) 2002 Denali Park Apache Junction AZ — 2,394 4,016 — 324 2,394 4,340 6,734 (1,516) 2011 Dolce Vita Apache Junction AZ — 52,803 37,245 — 3 52,803 37,248 90,051 — 2020 Golden Sun RV Apache Junction AZ (5,701) 1,678 5,049 — 867 1,678 5,916 7,594 (3,391) 2002 Meridian RV Resort Apache Junction AZ — 6,445 5,292 — — 6,445 5,292 11,737 — 2020 Valley Vista Benson AZ — 115 429 — 278 115 707 822 (229) 2010 Casita Verde Casa Grande AZ — 719 2,179 — 273 719 2,452 3,171 (1,140) 2006 Fiesta Grande Casa Grande AZ — 2,869 8,653 — 1,430 2,869 10,083 12,952 (4,587) 2006 Foothills West Casa Grande AZ — 747 2,261 — 554 747 2,815 3,562 (1,344) 2006 Sunshine Valley Chandler AZ (25,359) 9,139 12,912 — 671 9,139 13,583 22,722 (4,775) 2011 Verde Valley Cottonwood AZ — 1,437 3,390 19 7,084 1,456 10,474 11,930 (2,896) 2004 Casa del Sol East II Glendale AZ — 2,103 6,283 — 3,452 2,103 9,735 11,838 (5,509) 1996 Casa del Sol East III Glendale AZ — 2,450 7,452 — 1,254 2,450 8,706 11,156 (6,146) 1998 Palm Shadows Glendale AZ — 1,400 4,218 — 1,853 1,400 6,071 7,471 (4,761) 1993 Hacienda De Valencia Mesa AZ (19,408) 833 2,701 — 5,445 833 8,146 8,979 (5,857) 1984 Mesa Spirit Mesa AZ (15,805) 17,382 25,238 192 292 17,574 25,530 43,104 (5,710) 2014 Monte Vista Resort Mesa AZ (20,179) 11,402 34,355 — 32,339 11,402 66,694 78,096 (23,372) 2004 Seyenna Vistas Mesa AZ — 1,360 4,660 (87) 3,506 1,273 8,166 9,439 (5,996) 1994 The Highlands at Brentwood Mesa AZ (12,182) 1,997 6,024 — 2,396 1,997 8,420 10,417 (6,882) 1993 ViewPoint RV & Golf Resort Mesa AZ (47,422) 24,890 56,340 15 25,404 24,905 81,744 106,649 (37,844) 2004 Apollo Village Peoria AZ — 932 3,219 — 1,846 932 5,065 5,997 (3,845) 1994 Casa del Sol West Peoria AZ — 2,215 6,467 — 2,670 2,215 9,137 11,352 (5,618) 1996 Carefree Manor Phoenix AZ — 706 3,040 — 1,099 706 4,139 4,845 (2,875) 1998 Central Park Phoenix AZ (11,243) 1,612 3,784 — 2,019 1,612 5,803 7,415 (4,880) 1983 Desert Skies Phoenix AZ (4,473) 792 3,126 — 942 792 4,068 4,860 (2,894) 1998 Sunrise Heights Phoenix AZ (5,480) 1,000 3,016 — 1,983 1,000 4,999 5,999 (3,639) 1994 Whispering Palms Phoenix AZ — 670 2,141 — 500 670 2,641 3,311 (1,914) 1998 Desert Vista Salome AZ — 66 268 — 314 66 582 648 (205) 2010 Sedona Shadows Sedona AZ — 1,096 3,431 — 2,276 1,096 5,707 6,803 (3,604) 1997 Venture In Show Low AZ (8,661) 2,050 6,188 — 777 2,050 6,965 9,015 (3,337) 2006 Paradise Sun City AZ (36,055) 6,414 19,263 11 3,074 6,425 22,337 28,762 (12,666) 2004 The Meadows AZ Tempe AZ (15,933) 2,613 7,887 — 4,709 2,613 12,596 15,209 (9,549) 1994 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Fairview Manor Tucson AZ — 1,674 4,708 — 2,547 1,674 7,255 8,929 (5,031) 1998 Voyager Expansion Tucson AZ — 6,148 — — — 6,148 — 6,148 — 2020 Westpark Wickenburg AZ (8,425) 4,495 10,517 — 4,588 4,495 15,105 19,600 (4,028) 2011 Araby Acres Yuma AZ — 1,440 4,345 — 1,260 1,440 5,605 7,045 (2,948) 2003 Cactus Gardens Yuma AZ (6,089) 1,992 5,984 — 610 1,992 6,594 8,586 (3,534) 2004 Capri Yuma AZ — 1,595 4,774 — 503 1,595 5,277 6,872 (2,469) 2006 Desert Paradise Yuma AZ — 666 2,011 — 413 666 2,424 3,090 (1,319) 2004 Foothill Village Yuma AZ — 459 1,402 — 394 459 1,796 2,255 (963) 2003 Mesa Verde RV Yuma AZ (4,432) 1,387 4,148 — 789 1,387 4,937 6,324 (2,236) 2007 Suni Sands Yuma AZ — 1,249 3,759 — 689 1,249 4,448 5,697 (2,388) 2004 Cultus Lake Lindell Beach BC — 410 968 6 570 416 1,538 1,954 (811) 2004 Soledad Canyon Acton CA — 2,933 6,917 39 8,466 2,972 15,383 18,355 (5,748) 2004 Los Ranchos Apple Valley CA — 8,336 15,774 — 1,072 8,336 16,846 25,182 (5,850) 2011 Monte del Lago Castroville CA (35,627) 3,150 9,469 — 4,930 3,150 14,399 17,549 (9,457) 1997 Date Palm Country Club Cathedral City CA — — 18,179 — 8,371 — 26,550 26,550 (21,113) 1994 Palm Springs Oasis RV Resort Cathedral City CA — — 216 — 684 — 900 900 (510) 1994 Colony Park Ceres CA (7,568) 890 2,837 — 1,608 890 4,445 5,335 (2,867) 1998 Russian River Cloverdale CA — 368 868 5 605 373 1,473 1,846 (653) 2004 Oakzanita Springs Descanso CA — 396 934 5 2,374 401 3,308 3,709 (1,211) 2004 Rancho Mesa El Cajon CA — 2,130 6,389 — 1,555 2,130 7,944 10,074 (5,420) 1998 Rancho Valley El Cajon CA (18,320) 685 1,902 — 2,050 685 3,952 4,637 (2,940) 1983 Snowflower Emigrant Gap CA — 308 727 4 2,076 312 2,803 3,115 (900) 2004 Four Seasons Fresno CA — 756 2,348 — 1,929 756 4,277 5,033 (2,406) 1997 Yosemite Lakes Groveland CA — 2,045 4,823 27 6,206 2,072 11,029 13,101 (3,884) 2004 Royal Holiday Hemet CA — 778 2,643 — 5,017 778 7,660 8,438 (3,360) 1999 Idyllwild Idyllwild-Pine Cove CA — 313 737 4 2,201 317 2,938 3,255 (1,047) 2004 Pio Pico Jamul CA — 2,626 6,194 35 4,687 2,661 10,881 13,542 (4,700) 2004 Tahoe Valley Lake Tahoe CA — — 5,428 — 1,638 — 7,066 7,066 (3,563) 2004 Sea Oaks Los Osos CA — 871 2,703 — 1,175 871 3,878 4,749 (2,546) 1997 Ponderosa Resort Lotus CA — 900 2,100 — 2,778 900 4,878 5,778 (1,590) 2006 Turtle Beach Manteca CA — 268 633 4 1,447 272 2,080 2,352 (605) 2004 Marina Dunes RV Resort Marina CA — 20,379 8,204 — 13 20,379 8,217 28,596 (52) 2020 Wilderness Lakes Menifee CA — 2,157 5,088 29 3,063 2,186 8,151 10,337 (3,617) 2004 Coralwood Modesto CA — — 5,047 — 1,652 — 6,699 6,699 (4,516) 1997 Morgan Hill Morgan Hill CA — 1,856 4,378 980 5,569 2,836 9,947 12,783 (3,229) 2004 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Lake Minden Nicolaus CA — 961 2,267 13 1,558 974 3,825 4,799 (1,910) 2004 Pacific Dunes Ranch Oceana CA — 1,940 5,632 — 1,662 1,940 7,294 9,234 (3,531) 2004 Lake of the Springs Oregon House CA — 1,062 2,504 14 2,328 1,076 4,832 5,908 (2,041) 2004 Concord Cascade Pacheco CA — 985 3,016 — 3,461 985 6,477 7,462 (4,634) 1983 San Francisco RV Pacifica CA — 1,660 4,973 — 3,055 1,660 8,028 9,688 (4,559) 2005 San Benito Paicines CA — 1,411 3,328 19 3,240 1,430 6,568 7,998 (2,737) 2004 Palm Springs Palm Desert CA — 1,811 4,271 24 2,164 1,835 6,435 8,270 (3,016) 2004 Las Palmas Estates Rialto CA — 1,295 3,866 — 1,050 1,295 4,916 6,211 (2,521) 2004 Parque La Quinta Rialto CA — 1,799 5,450 — 1,083 1,799 6,533 8,332 (3,342) 2004 Quail Meadows Riverbank CA — 1,155 3,469 — 1,113 1,155 4,582 5,737 (3,058) 1998 California Hawaiian San Jose CA (34,528) 5,825 17,755 — 5,124 5,825 22,879 28,704 (16,399) 1997 Nicholson Plaza San Jose CA — — 4,512 — 687 — 5,199 5,199 (4,291) 1997 Sunshadow San Jose CA — 12,334 5,707 8 1,149 12,342 6,856 19,198 (4,837) 1997 Village of the Four Seasons San Jose CA (19,666) 5,229 15,714 — 2,016 5,229 17,730 22,959 (9,293) 2004 Westwinds (4 properties) San Jose CA — — 17,616 — 10,972 — 28,588 28,588 (23,728) 1997 Laguna Lake San Luis Obispo CA (18,708) 2,845 6,520 — 1,657 2,845 8,177 11,022 (5,631) 1998 Contempo Marin San Rafael CA (36,927) 4,787 16,379 — 4,354 4,787 20,733 25,520 (17,053) 1994 Rancho Oso Santa Barbara CA — 860 2,029 12 2,738 872 4,767 5,639 (1,740) 2004 De Anza Santa Cruz Santa Cruz CA (46,010) 2,103 7,201 — 5,838 2,103 13,039 15,142 (8,340) 1994 Meadowbrook Santee CA (22,627) 4,345 12,528 — 3,307 4,345 15,835 20,180 (11,025) 1998 Santa Cruz Ranch Scotts Valley CA — 1,595 3,937 — 828 1,595 4,765 6,360 (1,955) 2007 Lamplighter Village Spring Valley CA (32,920) 633 2,201 — 2,303 633 4,504 5,137 (3,323) 1983 Santiago Estates Sylmar CA (22,705) 3,562 10,767 — 3,393 3,562 14,160 17,722 (9,361) 1998 Royal Oaks Visalia CA — 602 1,921 — 1,766 602 3,687 4,289 (2,077) 1997 Hillcrest Village CO Aurora CO (39,298) 1,912 5,202 289 6,884 2,201 12,086 14,287 (8,040) 1983 Cimarron Village Broomfield CO (29,785) 863 2,790 — 1,929 863 4,719 5,582 (3,600) 1983 Holiday Village CO Colorado Springs CO (19,672) 567 1,759 — 2,765 567 4,524 5,091 (2,916) 1983 Bear Creek Village Denver CO (5,883) 1,100 3,359 — 1,126 1,100 4,485 5,585 (2,912) 1998 Holiday Hills Village Denver CO (58,559) 2,159 7,780 — 9,068 2,159 16,848 19,007 (12,228) 1983 Golden Terrace Golden CO — 826 2,415 — 3,414 826 5,829 6,655 (3,693) 1983 Golden Terrace South Golden CO — 750 2,265 — 1,063 750 3,328 4,078 (2,302) 1997 Golden Terrace West Golden CO — 1,694 5,065 — 7,580 1,694 12,645 14,339 (6,795) 1986 Pueblo Grande Pueblo CO — 241 1,069 — 3,323 241 4,392 4,633 (1,791) 1983 Woodland Hills Thornton CO (33,521) 1,928 4,408 — 4,357 1,928 8,765 10,693 (6,421) 1994 Stonegate Manor North Windham CT — 6,011 12,336 — 467 6,011 12,803 18,814 (4,616) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Waterford Estates Bear DE (38,991) 5,250 16,202 — 3,035 5,250 19,237 24,487 (9,262) 1996 McNicol Place Lewes DE — 562 1,710 — 270 562 1,980 2,542 (1,420) 1998 Whispering Pines Lewes DE — 1,536 4,609 — 2,594 1,536 7,203 8,739 (5,759) 1988 Mariner's Cove Millsboro DE (19,157) 990 2,971 — 7,230 990 10,201 11,191 (7,403) 1987 Sweetbriar Millsboro DE — 498 1,527 — 926 498 2,453 2,951 (1,603) 1998 Aspen Meadows Rehoboth DE (10,835) 1,148 3,460 — 746 1,148 4,206 5,354 (3,055) 1998 Camelot Meadows Rehoboth DE — 527 2,058 1,251 4,756 1,778 6,814 8,592 (4,803) 1998 Riverside RV Resort Arcadia FL — 8,400 11,905 — 742 8,400 12,647 21,047 (3,413) 2016 Toby’s RV Resort Arcadia FL — 1,093 3,280 — 709 1,093 3,989 5,082 (2,123) 2003 Sunshine Key Big Pine Key FL — 5,273 15,822 — 16,317 5,273 32,139 37,412 (11,535) 2004 Windmill Manor Bradenton FL (11,885) 2,153 6,125 — 2,348 2,153 8,473 10,626 (5,836) 1998 Winter Quarters Manatee Bradenton FL — 2,300 6,903 — 1,496 2,300 8,399 10,699 (4,421) 2004 Clover Leaf Farms Brooksville FL (32,336) 13,684 24,106 — 5,777 13,684 29,883 43,567 (9,099) 2011 Clover Leaf Forest Brooksville FL — 1,092 2,178 — 421 1,092 2,599 3,691 (766) 2011 Resort at Tranquility Lake Cape Coral FL — 12,572 — 24 205 12,596 205 12,801 — 2020 Glen Ellen Clearwater FL — 619 1,882 — 478 619 2,360 2,979 (1,309) 2002 Hillcrest FL Clearwater FL — 1,278 3,928 — 1,606 1,278 5,534 6,812 (3,937) 1998 Holiday Ranch Clearwater FL — 925 2,866 — 737 925 3,603 4,528 (2,516) 1998 Serendipity Clearwater FL (16,953) 18,944 11,782 — 2,225 18,944 14,007 32,951 (3,362) 2018 Shady Lane Oaks Clearwater FL — 4,984 8,482 — 621 4,984 9,103 14,087 (3,264) 2011 Shady Lane Village Clearwater FL — 3,102 5,480 — 353 3,102 5,833 8,935 (2,106) 2011 Silk Oak Lodge Clearwater FL — 1,649 5,028 — 623 1,649 5,651 7,300 (3,200) 2002 Clerbrook Golf & RV Resort Clermont FL — 3,883 11,700 — 2,998 3,883 14,698 18,581 (6,706) 2006 Lake Magic Clermont FL — 1,595 4,793 — 1,457 1,595 6,250 7,845 (3,228) 2004 Orange Lake Clermont FL — 4,303 6,815 — 1,078 4,303 7,893 12,196 (2,714) 2011 Orlando Clermont FL — 2,975 7,017 40 16,273 3,015 23,290 26,305 (5,871) 2004 Crystal Isles Crystal River FL — 926 2,787 10 3,580 936 6,367 7,303 (2,586) 2004 Cheron Village Davie FL — 10,393 6,217 — 329 10,393 6,546 16,939 (2,637) 2011 Carriage Cove Daytona Beach FL (16,342) 2,914 8,682 — 2,318 2,914 11,000 13,914 (7,688) 1998 Lake Haven Dunedin FL (13,613) 1,135 4,047 — 4,320 1,135 8,367 9,502 (6,237) 1983 Marker 1 Marina Dunedin FL — 21,685 15,758 — (19) 21,685 15,739 37,424 — 2020 Coquina Crossing Elkton FL (28,170) 5,274 5,545 — 19,821 5,274 25,366 30,640 (13,856) 1999 Colony Cove Ellenton FL (96,677) 28,660 92,457 38,094 27,916 66,754 120,373 187,127 (35,580) 2011 Ridgewood Estates Ellenton FL — 8,769 8,791 — 844 8,769 9,635 18,404 (3,373) 2011 Haselton Village Eustis FL — 3,800 8,955 — 721 3,800 9,676 13,476 (3,285) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Southern Palms RV Eustis FL — 2,169 5,884 — 4,352 2,169 10,236 12,405 (6,785) 1998 Bulow Plantation Flagler Beach FL — 3,637 949 — 7,418 3,637 8,367 12,004 (5,297) 1994 Bulow RV Flagler Beach FL — — 228 — 2,472 — 2,700 2,700 (1,030) 1994 Carefree Cove Fort Lauderdale FL — 1,741 5,170 — 950 1,741 6,120 7,861 (3,228) 2004 Everglades Lakes Fort Lauderdale FL — 53,850 18,797 — 1,675 53,850 20,472 74,322 (2,443) 2018 Park City West Fort Lauderdale FL — 4,184 12,561 — 1,486 4,184 14,047 18,231 (7,614) 2004 Sunshine Holiday MH Fort Lauderdale FL (9,409) 3,099 9,286 — 1,971 3,099 11,257 14,356 (5,669) 2004 Crystal Lakes-Fort Myers Fort Myers FL — 1,047 — 1,340 825 2,387 825 3,212 (24) 2018 Fort Myers Beach Fort Myers FL — 1,188 3,548 849 1,037 2,037 4,585 6,622 (2,397) 2004 Gulf Air Fort Myers Beach FL (6,040) 1,609 4,746 — 955 1,609 5,701 7,310 (2,998) 2004 Lakeside Terrace Fruitland Park FL — 3,275 7,165 — 696 3,275 7,861 11,136 (2,699) 2011 Grand Island Resort Grand Island FL — 1,723 5,208 125 6,207 1,848 11,415 13,263 (6,023) 2001 Holiday Travel Park Holiday FL — 9,240 13,284 — 1,014 9,240 14,298 23,538 (3,598) 2018 Barrington Hills Hudson FL (4,323) 1,145 3,437 — 1,272 1,145 4,709 5,854 (2,388) 2004 Sherwood Forest - MHP Kissimmee FL — 4,852 14,596 — 7,777 4,852 22,373 27,225 (15,034) 1998 Sherwood Forest RV Kissimmee FL — 2,870 3,621 567 4,156 3,437 7,777 11,214 (4,799) 1998 Tropical Palms Kissimmee FL — 5,677 17,116 — 13,051 5,677 30,167 35,844 (15,088) 2004 Lake Worth Village Lake Worth FL (3,620) 14,959 24,501 — 4,217 14,959 28,718 43,677 (9,729) 2011 Beacon Hill Colony Lakeland FL — 3,775 6,405 — 429 3,775 6,834 10,609 (2,330) 2011 Beacon Terrace Lakeland FL (9,654) 5,372 9,153 216 719 5,588 9,872 15,460 (3,444) 2011 Kings & Queens Lakeland FL — 1,696 3,064 — 307 1,696 3,371 5,067 (1,183) 2011 Lakeland Harbor Lakeland FL (31,199) 10,446 17,376 — 919 10,446 18,295 28,741 (6,341) 2011 Lakeland Junction Lakeland FL (3,427) 3,018 4,752 — 305 3,018 5,057 8,075 (1,795) 2011 Maralago Cay Lantana FL (39,136) 5,325 15,420 — 6,640 5,325 22,060 27,385 (15,447) 1997 Down Yonder Largo FL — 2,652 7,981 — 1,593 2,652 9,574 12,226 (5,398) 1998 East Bay Oaks Largo FL (9,067) 1,240 3,322 — 1,865 1,240 5,187 6,427 (4,212) 1983 Eldorado Village Largo FL (6,058) 778 2,341 — 2,167 778 4,508 5,286 (3,109) 1983 Paradise Park - Largo Largo FL (5,442) 3,523 4,026 — 610 3,523 4,636 8,159 (1,208) 2017 Shangri-La Mobile Home Park Largo FL — 1,722 5,200 — 394 1,722 5,594 7,316 (3,079) 2004 Vacation Village Largo FL (4,441) 1,315 3,946 — 985 1,315 4,931 6,246 (2,521) 2004 Whispering Pines - Largo Largo FL — 8,218 14,054 — 1,393 8,218 15,447 23,665 (5,271) 2011 Coachwood Colony Leesburg FL — 1,602 4,822 — 1,380 1,602 6,202 7,804 (3,038) 2004 Mid-Florida Lakes Leesburg FL (60,052) 5,997 20,635 — 14,676 5,997 35,311 41,308 (24,744) 1994 Fiesta Key Long Key FL — 16,611 7,338 — 14,250 16,611 21,588 38,199 (3,200) 2013 Winter Quarters Pasco Lutz FL (3,790) 1,494 4,484 — 1,490 1,494 5,974 7,468 (2,973) 2004 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Coral Cay Plantation Margate FL (77,795) 5,890 20,211 — 9,408 5,890 29,619 35,509 (23,066) 1994 Lakewood Village Melbourne FL — 1,862 5,627 — 2,813 1,862 8,440 10,302 (6,268) 1994 Miami Everglades Miami FL — 5,362 6,238 — 1,031 5,362 7,269 12,631 (2,284) 2015 Southernaire Mt. Dora FL — 796 2,395 — 497 796 2,892 3,688 (1,460) 2004 Loggerhead Marinas (11 properties) Multiple FL — 80,819 81,387 — 3,560 80,819 84,947 165,766 (7,582) 2019 Country Place (2) New Port Richey FL (18,661) 663 — 18 8,291 681 8,291 8,972 (6,588) 1986 Hacienda Village New Port Richey FL (16,171) 4,297 13,088 — 4,035 4,297 17,123 21,420 (9,279) 2002 Harbor View Mobile Manor New Port Richey FL (17,456) 4,030 12,146 — 1,821 4,030 13,967 17,997 (7,738) 2002 Bay Lake Estates Nokomis FL (10,991) 990 3,390 — 2,608 990 5,998 6,988 (4,183) 1994 Lake Village Nokomis FL (15,247) 15,850 18,099 — 691 15,850 18,790 34,640 (6,587) 2011 Royal Coachman Nokomis FL — 5,321 15,978 — 1,984 5,321 17,962 23,283 (9,895) 2004 Buccaneer Estates North Fort Myers FL — 4,207 14,410 — 6,846 4,207 21,256 25,463 (14,854) 1994 Island Vista Estates North Fort Myers FL — 5,004 15,066 — 4,888 5,004 19,954 24,958 (7,840) 2006 Lake Fairways North Fort Myers FL (37,409) 6,075 18,134 35 4,241 6,110 22,375 28,485 (17,851) 1994 Pine Lakes North Fort Myers FL — 6,306 14,579 2,317 9,535 8,623 24,114 32,737 (18,544) 1994 Pioneer Village North Fort Myers FL (13,149) 4,116 12,353 — 3,173 4,116 15,526 19,642 (8,198) 2004 Sunseekers RV Resort North Fort Myers FL — 4,224 2,299 — 1,831 4,224 4,130 8,354 (639) 2018 The Heritage North Fort Myers FL — 1,438 4,371 346 5,336 1,784 9,707 11,491 (7,062) 1993 Windmill Village - N. Ft. Myers North Fort Myers FL — 1,417 5,440 — 4,477 1,417 9,917 11,334 (7,260) 1983 Foxwood Farms Ocala FL — 3,853 7,967 — 2,262 3,853 10,229 14,082 (3,301) 2011 Oak Bend Ocala FL — 850 2,572 — 3,460 850 6,032 6,882 (3,406) 1993 Villas at Spanish Oaks Ocala FL — 2,250 6,922 — 3,009 2,250 9,931 12,181 (7,548) 1993 Silver Dollar Golf & Trap Club Resort Odessa FL — 4,107 12,431 7,158 3,918 11,265 16,349 27,614 (8,483) 2004 Audubon Village - Florida Orlando FL — 4,622 7,200 — 736 4,622 7,936 12,558 (2,773) 2011 Hidden Valley Orlando FL — 11,398 12,861 — 1,099 11,398 13,960 25,358 (4,874) 2011 Starlight Ranch Orlando FL (31,796) 13,543 20,388 — 3,284 13,543 23,672 37,215 (8,116) 2011 Holiday Village, Ormond Beach Ormond Beach FL — 2,610 7,837 — 1,517 2,610 9,354 11,964 (5,133) 2002 Sunshine Holiday-Daytona North Ormond Beach FL — 2,001 6,004 — 1,069 2,001 7,073 9,074 (3,918) 2004 The Meadows, FL Palm Beach Gardens FL (36,323) 3,229 9,870 — 7,286 3,229 17,156 20,385 (9,881) 1999 Terra Ceia Palmetto FL — 965 2,905 1,833 605 2,798 3,510 6,308 (1,819) 2004 Lakes at Countrywood Plant City FL — 2,377 7,085 — 3,627 2,377 10,712 13,089 (5,904) 2001 Meadows at Countrywood Plant City FL — 4,514 13,175 75 11,758 4,589 24,933 29,522 (15,569) 1998 Oaks at Countrywood Plant City FL — 846 2,513 (75) 2,274 771 4,787 5,558 (2,597) 1998 Breezy Hill Pompano Beach FL (17,647) 5,424 16,555 — 2,894 5,424 19,449 24,873 (11,296) 2002 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Highland Wood Travel Park Pompano Beach FL — 1,043 3,130 42 697 1,085 3,827 4,912 (2,118) 2002 Harbor Lakes Port Charlotte FL (17,462) 3,384 10,154 — 1,500 3,384 11,654 15,038 (6,234) 2004 Lighthouse Pointe at Daytona Beach Port Orange FL — 2,446 7,483 23 2,980 2,469 10,463 12,932 (6,830) 1998 Pickwick Village Port Orange FL (17,110) 2,803 8,870 — 3,933 2,803 12,803 15,606 (7,756) 1998 Rose Bay Port Orange FL — 3,866 3,528 — 609 3,866 4,137 8,003 (1,874) 2016 Emerald Lake Punta Gorda FL (4,193) 3,598 5,197 — 589 3,598 5,786 9,384 (2,019) 2011 Gulf View Punta Gorda FL — 717 2,158 — 1,592 717 3,750 4,467 (1,990) 2004 Tropical Palms MH Punta Gorda FL — 2,365 7,286 — 3,450 2,365 10,736 13,101 (4,255) 2006 Kingswood Riverview FL — 9,094 8,365 — 1,054 9,094 9,419 18,513 (2,068) 2018 Palm Lake Riviera Beach FL — 56,323 27,418 — 2,236 56,323 29,654 85,977 (5,042) 2018 Indian Oaks Rockledge FL — 1,089 3,376 — 1,446 1,089 4,822 5,911 (3,324) 1998 Space Coast Rockledge FL — 2,413 3,716 — 1,590 2,413 5,306 7,719 (1,132) 2014 Covington Estates Saint Cloud FL (9,008) 3,319 7,253 — 333 3,319 7,586 10,905 (2,701) 2011 Winds of St. Armands North Sarasota FL (23,774) 1,523 5,063 — 3,954 1,523 9,017 10,540 (7,346) 1983 Winds of St. Armands South Sarasota FL (15,499) 1,106 3,162 1,744 2,713 2,850 5,875 8,725 (4,069) 1983 Topics RV Resort Spring Hill FL (2,274) 844 2,568 — 850 844 3,418 4,262 (1,777) 2004 Pine Island St. James City FL — 1,678 5,044 — 1,629 1,678 6,673 8,351 (2,722) 2007 Carefree Village Tampa FL (23,918) 6,799 10,421 — 1,309 6,799 11,730 18,529 (4,091) 2011 Tarpon Glen Tarpon Springs FL — 2,678 4,016 — 697 2,678 4,713 7,391 (1,631) 2011 Featherock Valrico FL — 11,369 22,770 — 2,321 11,369 25,091 36,460 (8,107) 2011 Bay Indies Venice FL (61,198) 10,483 31,559 10 8,551 10,493 40,110 50,603 (32,393) 1994 Ramblers Rest RV Resort Venice FL (29,945) 4,646 14,201 — 8,258 4,646 22,459 27,105 (9,312) 2006 Countryside at Vero Beach Vero Beach FL (50,619) 3,711 11,133 — 8,908 3,711 20,041 23,752 (13,136) 1998 Heritage Plantation Vero Beach FL — 2,403 7,259 — 3,398 2,403 10,657 13,060 (8,074) 1994 Heron Cay Vero Beach FL (27,504) 14,368 23,792 — 2,081 14,368 25,873 40,241 (8,814) 2011 Holiday Village, Florida Vero Beach FL — 350 1,374 — 258 350 1,632 1,982 (1,204) 1998 Sunshine Travel-Vero Beach Vero Beach FL — 1,603 4,813 — 1,455 1,603 6,268 7,871 (3,030) 2004 Vero Palm Estates Vero Beach FL (11,042) 6,697 9,025 — 1,473 6,697 10,498 17,195 (3,451) 2011 Village Green Vero Beach FL (53,281) 15,901 25,175 518 2,874 16,419 28,049 44,468 (9,760) 2011 Peace River Wauchula FL — 900 2,100 — 2,088 900 4,188 5,088 (1,527) 2006 Palm Beach Colony West Palm Beach FL (10,632) 5,930 10,113 8 946 5,938 11,059 16,997 (3,891) 2011 Parkwood Communities Wildwood FL — 6,990 15,115 — 1,611 6,990 16,726 23,716 (5,746) 2011 Three Flags Wildwood FL — 228 684 — 625 228 1,309 1,537 (613) 2006 Winter Garden Winter Garden FL — 2,321 6,962 — 1,247 2,321 8,209 10,530 (3,446) 2007 Crystal Lake Zephyrhills Zephyrhills FL — 3,767 6,834 194 10,155 3,961 16,989 20,950 (3,201) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Forest Lake Estates MH Zephyrhills FL (19,207) 40,716 33,918 1,048 2,005 41,764 35,923 77,687 (11,016) 2016 Forest Lake Village RV Zephyrhills FL — — 537 — 207 — 744 744 (159) 2016 Sixth Avenue Zephyrhills FL — 837 2,518 — 172 837 2,690 3,527 (1,479) 2004 Coach Royale Boise ID — 465 1,685 — 373 465 2,058 2,523 (671) 2011 Maple Grove Boise ID — 1,358 5,151 — 855 1,358 6,006 7,364 (2,020) 2011 Shenandoah Estates Boise ID (8,194) 1,287 7,603 — 562 1,287 8,165 9,452 (2,687) 2011 West Meadow Estates Boise ID (7,304) 1,371 6,770 — 293 1,371 7,063 8,434 (2,443) 2011 O'Connell's Yogi Bear RV Resort Amboy IL (3,247) 1,648 4,974 — 3,051 1,648 8,025 9,673 (3,728) 2004 Pheasant Lake Estates Beecher IL (39,315) 12,764 42,183 — 1,939 12,764 44,122 56,886 (11,906) 2013 Pine Country Belvidere IL — 53 166 — 2,579 53 2,745 2,798 (457) 2006 Willow Lake Estates Elgin IL — 6,138 21,033 — 15,567 6,138 36,600 42,738 (22,794) 1994 Golf Vista Estates Monee IL — 2,842 4,719 — 13,150 2,842 17,869 20,711 (8,293) 1997 Indian Lakes Batesville IN — 450 1,061 6 7,456 456 8,517 8,973 (1,788) 2004 Horseshoe Lakes Clinton IN — 155 365 2 1,767 157 2,132 2,289 (465) 2004 Twin Mills RV Howe IN — 1,399 4,186 — 758 1,399 4,944 6,343 (2,205) 2006 Lakeside RV New Carlisle IN — 426 1,281 — 259 426 1,540 1,966 (814) 2004 Diamond Caverns Park City KY — 530 1,512 — 611 530 2,123 2,653 (950) 2006 Gateway to Cape Cod Rochester MA — 91 288 — 420 91 708 799 (320) 2006 Hillcrest MA Rockland MA — 2,034 3,182 — 197 2,034 3,379 5,413 (1,204) 2011 The Glen Rockland MA — 940 1,680 — 15 940 1,695 2,635 (621) 2011 Old Chatham South Dennis MA (6,552) 1,760 5,293 — 612 1,760 5,905 7,665 (2,846) 2005 Sturbridge Sturbridge MA — 110 347 — 823 110 1,170 1,280 (429) 2006 Fernwood Capitol Heights MD (12,331) 6,556 11,674 — 1,269 6,556 12,943 19,499 (4,406) 2011 Williams Estates/Peppermint Woods Middle River MD — 22,774 42,575 — 1,805 22,774 44,380 67,154 (15,468) 2011 Mt. Desert Narrows Bar Harbor ME — 1,037 3,127 — 564 1,037 3,691 4,728 (1,548) 2007 Patten Pond Ellsworth ME — 267 802 — 253 267 1,055 1,322 (454) 2007 Pinehirst Old Orchard Beach ME (10,146) 1,942 5,827 — 2,608 1,942 8,435 10,377 (3,718) 2005 Narrows Too Trenton ME — 1,451 4,408 — 323 1,451 4,731 6,182 (2,031) 2007 Moody Beach Wells ME — 93 292 — 5,184 93 5,476 5,569 (486) 2006 Bear Cave Buchanan MI — 176 516 — 690 176 1,206 1,382 (403) 2006 St Clair St. Clair MI — 453 1,068 6 862 459 1,930 2,389 (846) 2004 Cedar Knolls Apple Valley MN (29,555) 10,021 14,357 — 1,977 10,021 16,334 26,355 (5,655) 2011 Cimarron Park Lake Elmo MN — 11,097 23,132 — 3,470 11,097 26,602 37,699 (8,739) 2011 Rockford Riverview Estates Rockford MN — 2,959 8,882 — 1,339 2,959 10,221 13,180 (3,410) 2011 Rosemount Woods Rosemount MN — 4,314 8,932 — 3,090 4,314 12,022 16,336 (3,309) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Forest Lake Advance NC — 986 2,325 13 1,742 999 4,067 5,066 (1,701) 2004 Scenic Asheville NC — 1,183 3,511 — 831 1,183 4,342 5,525 (1,892) 2006 Waterway RV Cedar Point NC (4,965) 2,392 7,185 — 1,234 2,392 8,419 10,811 (4,336) 2004 Twin Lakes Chocowinity NC — 1,709 3,361 — 2,260 1,709 5,621 7,330 (2,320) 2004 Topsail Sound RV Holly Ridge NC — 3,414 5,898 — — 3,414 5,898 9,312 — 2020 Green Mountain Lenoir NC — 1,037 3,075 — 2,483 1,037 5,558 6,595 (1,972) 2006 Lake Gaston Littleton NC — 130 409 — 2,052 130 2,461 2,591 (533) 2006 Lake Myers RV Mocksville NC — 1,504 4,587 — 1,137 1,504 5,724 7,228 (2,472) 2006 Bogue Pines Newport NC — 1,476 2,592 — 204 1,476 2,796 4,272 (715) 2015 Goose Creek Newport NC (13,830) 4,612 13,848 750 2,880 5,362 16,728 22,090 (8,841) 2004 Whispering Pines - NC Newport NC — 3,096 5,081 1 340 3,097 5,421 8,518 (1,348) 2015 Harbor Point RV Sneads Ferry NC — 4,633 7,777 — — 4,633 7,777 12,410 — 2020 White Oak Shores Stella NC — 5,089 15,416 2,144 2,790 7,233 18,206 25,439 (2,356) 2019 Buena Vista Fargo ND — 4,563 14,949 — 1,338 4,563 16,287 20,850 (5,525) 2011 Meadow Park Fargo ND — 943 2,907 — 406 943 3,313 4,256 (1,147) 2011 Sandy Beach Contoocook NH — 1,755 5,265 — 271 1,755 5,536 7,291 (2,847) 2005 Pine Acres Raymond NH — 3,096 2,102 — 753 3,096 2,855 5,951 (851) 2014 Tuxbury Resort South Hampton NH — 3,557 3,910 — 1,369 3,557 5,279 8,836 (2,107) 2007 King Nummy Cape May Court House NJ — 4,027 3,584 — 391 4,027 3,975 8,002 (1,280) 2018 Acorn Campground Green Creek NJ — 3,707 4,642 — — 3,707 4,642 8,349 (273) 2020 Mays Landing Resort Mays Landing NJ — 536 289 — 1,086 536 1,375 1,911 (250) 2014 Echo Farms Ocean View NJ — 2,840 3,045 — 2,174 2,840 5,219 8,059 (1,169) 2014 Lake and Shore Ocean View NJ — 378 1,192 — 2,440 378 3,632 4,010 (1,578) 2006 Chestnut Lake Port Republic NJ — 337 796 5 1,295 342 2,091 2,433 (793) 2004 Sea Pines Swainton NJ — 198 625 — 4,149 198 4,774 4,972 (1,046) 2006 Pine Ridge at Crestwood Whiting NJ (50,057) 17,367 33,127 — 5,391 17,367 38,518 55,885 (12,478) 2011 Mountain View - NV Henderson NV (30,922) 16,665 25,915 — 878 16,665 26,793 43,458 (9,314) 2011 Bonanza Village Las Vegas NV — 908 2,643 — 2,371 908 5,014 5,922 (3,905) 1983 Boulder Cascade Las Vegas NV — 2,995 9,020 — 3,432 2,995 12,452 15,447 (8,565) 1998 Cabana Las Vegas NV — 2,648 7,989 — 1,458 2,648 9,447 12,095 (7,703) 1994 Flamingo West Las Vegas NV — 1,730 5,266 — 2,102 1,730 7,368 9,098 (5,901) 1994 Las Vegas Las Vegas NV — 1,049 2,473 14 1,715 1,063 4,188 5,251 (1,723) 2004 Villa Borega Las Vegas NV — 2,896 8,774 — 1,859 2,896 10,633 13,529 (7,662) 1997 Rondout Valley Accord NY — 1,115 3,240 — 1,660 1,115 4,900 6,015 (1,945) 2006 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Alpine Lake RV Resort Corinth NY — 4,783 14,125 153 3,641 4,936 17,766 22,702 (8,171) 2005 Lake George Escape Lake George NY — 3,562 10,708 — 8,331 3,562 19,039 22,601 (7,199) 2005 The Woodlands Lockport NY (42,935) 12,183 39,687 — 5,551 12,183 45,238 57,421 (14,600) 2011 Greenwood Village Manorville NY — 3,667 9,414 484 6,976 4,151 16,390 20,541 (10,588) 1998 Brennan Beach Pulaski NY — 7,325 21,141 — 6,674 7,325 27,815 35,140 (13,095) 2005 Lake George Schroon Valley Warrensburg NY — 540 1,626 — 433 540 2,059 2,599 (830) 2008 Kenisee Lake Jefferson OH — 295 696 4 657 299 1,353 1,652 (531) 2004 Wilmington Wilmington OH — 235 555 3 722 238 1,277 1,515 (495) 2004 Bend Bend OR — 733 1,729 10 2,845 743 4,574 5,317 (1,509) 2004 Shadowbrook Clackamas OR — 1,197 3,693 — 1,605 1,197 5,298 6,495 (3,258) 1997 Pacific City Cloverdale OR — 1,076 2,539 15 2,746 1,091 5,285 6,376 (2,216) 2004 Falcon Wood Village Eugene OR (12,494) 1,112 3,426 — 961 1,112 4,387 5,499 (3,076) 1997 Portland Fairview Fairview OR (19,011) 7,330 10,278 — 860 7,330 11,138 18,468 (3,051) 2016 Quail Hollow Fairview OR — — 3,249 — 801 — 4,050 4,050 (2,950) 1997 South Jetty Florence OR — 678 1,598 9 1,839 687 3,437 4,124 (1,217) 2004 Seaside Seaside OR — 891 2,101 12 1,513 903 3,614 4,517 (1,581) 2004 Whalers Rest South Beach OR — 754 1,777 10 1,100 764 2,877 3,641 (1,367) 2004 Mt. Hood Village Welches OR — 1,817 5,733 — 13,458 1,817 19,191 21,008 (4,571) 2002 Greenbriar Village Bath PA — 8,359 16,941 — 798 8,359 17,739 26,098 (6,032) 2011 Sun Valley Bowmansville PA — 866 2,601 — 1,153 866 3,754 4,620 (1,317) 2009 Green Acres Breinigsville PA (36,024) 2,680 7,479 — 6,251 2,680 13,730 16,410 (10,555) 1988 Gettysburg Farm Dover PA — 111 350 — 841 111 1,191 1,302 (365) 2006 Timothy Lake North East Stroudsburg PA — 296 933 — 844 296 1,777 2,073 (686) 2006 Timothy Lake South East Stroudsburg PA — 206 649 — 324 206 973 1,179 (401) 2006 Drummer Boy Gettysburg PA (10,647) 1,884 20,342 — 643 1,884 20,985 22,869 (2,890) 2019 Round Top Gettysburg PA (7,670) 1,214 11,355 — 667 1,214 12,022 13,236 (2,481) 2019 Circle M Lancaster PA — 330 1,041 — 1,775 330 2,816 3,146 (1,072) 2006 Hershey Lebanon PA — 1,284 3,028 17 2,529 1,301 5,557 6,858 (2,481) 2004 Robin Hill Lenhartsville PA — 1,263 3,786 — 692 1,263 4,478 5,741 (1,718) 2009 PA Dutch County Manheim PA — 88 278 — 499 88 777 865 (257) 2006 Spring Gulch New Holland PA — 1,593 4,795 — 1,117 1,593 5,912 7,505 (3,140) 2004 Lil Wolf Orefield PA — 5,627 13,593 — 3,295 5,627 16,888 22,515 (5,214) 2011 Scotrun Scotrun PA — 153 483 — 909 153 1,392 1,545 (391) 2006 Appalachian RV Shartlesville PA — 1,666 5,044 — 984 1,666 6,028 7,694 (2,719) 2006 Mountain View - PA Walnutport PA — 3,207 7,182 — 747 3,207 7,929 11,136 (2,665) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/20 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Timber Creek Westerly RI — 12,618 8,489 — 326 12,618 8,815 21,433 (3,012) 2018 Carolina Landing Fair Play SC — 457 1,078 6 923 463 2,001 2,464 (812) 2004 Inlet Oaks Village Murrells Inlet SC — 1,546 4,642 — 448 1,546 5,090 6,636 (2,384) 2006 The Oaks Yemassee SC — 267 810 — 340 267 1,150 1,417 (477) 2006 Natchez Trace Hohenwald TN — 533 1,257 7 1,803 540 3,060 3,600 (1,180) 2004 Cherokee Landing Saulsbury TN — 118 279 2 229 120 508 628 (242) 2004 Alamo Palms Alamo TX (5,874) 1,562 7,924 — 541 1,562 8,465 10,027 (2,875) 2012 Bay Landing Bridgeport TX — 438 1,033 6 1,979 444 3,012 3,456 (969) 2004 Colorado River Columbus TX — 466 1,099 6 1,246 472 2,345 2,817 (871) 2004 Victoria Palms Donna TX (9,939) 2,849 12,305 — 4,407 2,849 16,712 19,561 (5,221) 2012 Lake Texoma Gordonville TX — 488 1,151 6 1,986 494 3,137 3,631 (1,519) 2004 Lakewood Harlingen TX — 325 979 — 622 325 1,601 1,926 (764) 2004 Paradise Park Harlingen TX — 1,568 4,705 — 1,557 1,568 6,262 7,830 (3,173) 2004 Sunshine RV Resort Harlingen TX — 1,494 4,484 — 2,105 1,494 6,589 8,083 (3,253) 2004 Tropic Winds Harlingen TX — 1,221 3,809 — 1,047 1,221 4,856 6,077 (2,741) 2002 Medina Lake Lakehills TX — 936 2,208 13 1,946 949 4,154 5,103 (1,863) 2004 Paradise South Mercedes TX — 448 1,345 — 834 448 2,179 2,627 (1,011) 2004 Lake Tawakoni Point TX — 35 2,320 — 891 35 3,211 3,246 (1,525) 2004 Fun N Sun RV San Benito TX — 2,533 5,560 412 7,440 2,945 13,000 15,945 (8,682) 1998 Country Sunshine Weslaco TX — 627 1,881 — 1,500 627 3,3

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements present the results of operations, financial position and cash flows of ELS, its majority-owned and controlled subsidiaries and variable interest entities ("VIEs") in which ELS is the primary beneficiary. Intercompany balances and transactions have been eliminated. The Operating Partnership meets the criteria as a VIE, where we are the general partner and controlling owner of approximately 94.6%. The limited partners do not have substantive kick-out or participating rights. Our sole significant asset is our investment in the Operating Partnership, and consequently, substantially all of our assets and liabilities represent those assets and liabilities of the Operating Partnership. Additionally, we have the power to direct the Operating Partnership's activities and the obligation to absorb its losses or the right to receive its benefits. Accordingly, we are the primary beneficiary and we have continued to consolidate the Operating Partnership. Equity method of accounting is applied to entities in which ELS does not have a controlling interest or for VIEs in which ELS is not considered the primary beneficiary, but with respect to which it can exercise significant influence over the operations and major decisions. Our exposure to losses associated with unconsolidated joint ventures is primarily limited to the carrying value of these investments. Accordingly, distributions from a joint venture in excess of our carrying value are recognized in earnings. On October 15, 2019, we effected a two-for-one-stock split of our common stock. Pursuant to the anti-dilution provision in the Operating Partnership's Agreement of Limited Partnership, the stock split also effected a two-for-one unit split of the outstanding OP Units. All shares of common stock and OP Units and per share data in the consolidated financial statements and accompanying footnotes, for all periods presented, have been adjusted to reflect the stock split.
Use of Estimates	Use of EstimatesThe preparation of the consolidated financial statements in conformity with U.S. Generally Accepted Accounting Principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. All property and site counts and acreage amounts are unaudited.
Investment in Real Estate	Investment in Real Estate Investment in real estate is recorded at cost less accumulated depreciation. Direct and indirect costs related to real estate improvement projects are capitalized, including salaries and related benefits of employees who are directly responsible for and spend their time on the execution and supervision of such projects. Land improvements consist primarily of improvements such as grading, landscaping and infrastructure items, such as streets, sidewalks or water mains. Improvements to buildings and other depreciable property include clubhouses, laundry facilities, maintenance storage facilities, rental units and furniture, fixtures and equipment. For development and expansion projects, we capitalize direct project costs, such as construction, architectural and legal, as well as, indirect project costs such as interest, real estate taxes and salaries and related benefits of employees who are directly involved in the project. Capitalization of these costs begins when the activities and related expenditures commence and cease when the project, or a portion of the project, is substantially complete and ready for its intended use. Depreciation is computed on a straight-line basis based on the estimated useful lives of the associated real estate assets. Useful Lives Land and Building Improvements 10-30 Manufactured Homes 10-25 Furniture, Fixture and Equipment 5 In-place leases Expected term Above and below-market leases Applicable lease term Long-lived assets to be held and used, including our investment in real estate, are evaluated for impairment indicators quarterly or whenever events or changes in circumstances indicate a possible impairment. Our judgments regarding the existence of impairment indicators are based on factors such as operational performance, market conditions, environmental and legal factors. Future events could occur which would cause us to conclude that impairment indicators exist and an impairment loss is warranted. If an impairment indicator exists related to a long-lived asset that is held and used, the expected future undiscounted cash flows are compared against the carrying amount of that asset. Forecasting cash flows requires us to make estimates and assumptions on various inputs including, but not limited to, rental revenue and expense growth rates, occupancy, levels of capital expenditure and capitalization rates. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the asset, an impairment loss is recorded for the carrying amount in excess of the estimated fair value, if any, of the asset. For the periods presented, no impairment losses were recorded.
Acquisitions	Acquisitions On January 1, 2018, we adopted ("ASU 2017-01") Business Combinations: Clarifying the Definition of a Business (Topic 805) on a prospective basis. We apply a screen test to evaluate if substantially all the fair value of the acquired property is concentrated in a single identifiable asset or group of similar identifiable assets to determine whether a transaction is accounted for as an asset acquisition or business combination. As most of our real estate acquisitions are concentrated in either a single or a group of similar identifiable assets, our real estate transactions are generally accounted for as asset acquisitions, which permits the capitalization of transaction costs to the basis of the acquired property. In estimating the fair values for purposes of allocating the purchase price, we utilize a number of sources, including independent appraisals or internal valuations that may be available in connection with the acquisition or financing of the respective Property and other market data. We also consider information obtained about each Property as a result of our due diligence, marketing and leasing activities in estimating the fair value of the tangible and intangible assets acquired and liabilities assumed. The following methods and assumptions are used to estimate the fair value of each class of asset acquired and liability assumed: Land – Market approach based on similar, but not identical, transactions in the market. Adjustments to comparable sales based on both quantitative and qualitative data. Depreciable property – Cost approach based on market comparable data to replace adjusted for local variations, inflation and other factors. Manufactured homes – Sales comparison approach based on market prices for similar homes adjusted for differences in age or size. In-place leases – In-place leases are determined via a combination of estimates of market rental rates and expense reimbursement levels as well as an estimate of the length of time required to replace each lease. Above-market assets/below-market liabilities – Income approach based on discounted cash flows comparing contractual cash flows to be paid pursuant to the leases and our estimate of fair market lease rates over the remaining non-cancelable lease terms. For below-market leases, we also consider remaining initial lease terms plus any renewal periods. Notes receivable – Income approach based on discounted cash flows comparing contractual cash flows at a market rate adjusted based on particular notes' or note holders' down payment, credit score and delinquency status. Mortgage notes payable – Income approach based on discounted cash flows comparing contractual cash flows to cash flows of similar debt discounted based on market rates.
Intangible and Goodwill	Intangibles and GoodwillWe record acquired intangible assets at their estimated fair value separate and apart from goodwill. We amortize identified intangible assets and liabilities that are determined to have finite lives over the period the assets and liabilities are expected to contribute directly or indirectly to the future cash flows of the Property or business acquired. Intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment loss is recognized if the carrying amount of an intangible asset is not recoverable and its carrying amount exceeds its estimated fair value. The excess of the cost of an acquired entity over the net of the amounts assigned to assets acquired (including identified intangible assets) and liabilities assumed in a business combination is recorded as goodwill. Goodwill is not amortized but is tested for impairment at a level of reporting referred to as a reporting unit on an annual basis, or more frequently if events or changes in circumstances indicate that the asset might be impaired.
Assets Held for Sale	Assets Held for SaleIn determining whether to classify a real estate asset held for sale, we consider whether: (i) management has committed to a plan to sell the asset; (ii) the asset is available for immediate sale in its present condition, subject only to terms that are usual and customary; (iii) we have initiated a program to locate a buyer; (iv) we believe that the sale of the real estate asset is probable within one year; (v) we are actively marketing the investment property for sale at a price that is reasonable in relation to its current value, and (vi) actions required for us to complete the plan indicate that it is unlikely that any significant changes will be made. If all of the above criteria are met, we classify the real estate asset as held for sale. When all of the above criteria are met, we discontinue depreciation or amortization of the asset, measure it at the lower of its carrying amount or its fair value less estimated cost to sell, and present it separately as assets held for sale, net on the Consolidated Balance Sheets. We also present the liabilities related to assets held for sale, if any, separately on the Consolidated Balance Sheets. In connection with the held for sale evaluation, if the disposal represents a strategic shift that has, or will have, a major effect on the consolidation financial statement, then the transaction is presented as discontinued operations.
Restricted Cash	Restricted CashAs of December 31, 2020 and 2019, restricted cash consists of $24.1 million and $25.1 million, respectively, primarily related to cash reserved for customer deposits and escrows for insurance and real estate taxes.
Fair Value of Financial Instruments	Fair Value of Financial Instruments We disclose the estimated fair value of our financial instruments according to a fair value hierarchy. The valuation hierarchy is based on the transparency of the lowest level of input that is significant to the valuation of an asset or a liability as of the measurement date. The three levels are defined as follows: Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
Deferred Financing Costs, Net	Deferred Financing Costs, NetDeferred financing costs are being amortized over the terms of the respective loans on a straight-line basis. Unamortized deferred financing costs are written-off when debt is retired before the maturity date.
Revenue Recognition	Revenue Recognition Our revenue streams are predominantly derived from customers renting our Sites or entering into membership subscriptions. Our MH Sites and annual RV and marina Sites are leased on an annual basis. Seasonal RV and marina Sites are leased to customers generally for one Leases , and is recognized over the term of the respective lease or the length of a customer's stay. We do not separate expenses reimbursed by our customers ("utility recoveries") from the associated rental revenue as we meet the practical expedient criteria to combine these lease and non-lease components. We assessed the criteria and concluded that the timing and pattern of transfer for rental revenue and the associated utility recoveries are the same and as our leases qualify as operating leases, we account for and present rental revenue and utility recoveries as a single component under Rental income in our Consolidated Statements of Income and Comprehensive Income.
Stock Based Compensation	Stock Based Compensation Stock-based compensation expense for restricted stock awards with service conditions is measured based on the grant date fair value and recognized on a straight-line basis over the requisite service period of the individual grants. Stock-based compensation expense for restricted stock awards with performance conditions is measured based on the grant date fair value and recognized on a straight-line basis over the performance period of the individual grants, when achieving the performance targets is considered probable. We estimate and revisit the probability of achieving the performance targets periodically by updating our forecasts throughout the performance period as necessary. We also issue stock options by estimating the grant date fair value using the Black-Scholes option-pricing model and recognizing over the vesting period for options that are expected to vest. We estimate forfeitures at the time of grant based on
Non-Controlling Interests	Non-Controlling Interests The OP Units are exchangeable for shares of common stock on a one-for-one basis at the option of the Common OP Unitholders, which we may, in our discretion, cause the Operating Partnership to settle in cash. The exchange is treated as a capital transaction, which results in an allocation between stockholders' equity and non-controlling interests to account for the change in the respective percentage ownership of the underlying equity of the Operating Partnership. Net income is allocated to Common OP Unitholders based on their respective ownership percentage of the Operating Partnership. Such ownership percentage is calculated by dividing the number of OP Units held by the Common OP Unitholders by the total OP Units held by the Common OP Unitholders and the shares of common stock held by the common stockholders. Issuance of additional shares of common stock or OP Units would change the percentage ownership of both the Non-controlling interests – Common OP Units and the common stockholders.
Income Taxes	Income Taxes Due to our structure as a REIT, the results of operations contain no provision for U.S. federal income taxes for the REIT. As of both December 31, 2020 and 2019, the REIT had a federal net operating loss carryforward of approximately $74.1 million. The REIT is entitled to utilize the net operating loss carryforward only to the extent that the REIT taxable income exceeds our deduction for dividends paid. Due to the uncertainty regarding the use of the REIT net operating loss carryforward, no net tax asset has been recorded as of December 31, 2020 and 2019. In addition, we own certain TRSs, which are subject to federal and state income taxes at regular corporate tax rates. Overall, the TRSs have federal net operating loss carryforwards. Due to the uncertainty regarding the realization of these deferred tax assets, we have maintained a full valuation allowance as of December 31, 2020 and 2019. The REIT remains subject to certain foreign, state and local income, excise or franchise taxes; however, they are not material to our operating results or financial position. We do not have unrecognized tax benefit items. We, or one of our Subsidiaries, file income tax returns in the U.S. federal jurisdiction, various U.S. state jurisdictions and Canada. With few exceptions, we are no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2016.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements On January 1, 2020, we prospectively adopted FASB ("ASU 2018-15") Intangibles - Goodwill and Other - Internal-Use Software (ASC 350-40), Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. ASU 2018-15 provides guidance on accounting for fees paid when the arrangement includes a software license and aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing costs to develop or obtain internal-use software. The adoption of this guidance did not have a material impact on our consolidated financial statements. On January 1, 2020, we adopted FASB (“ASU 2016-13”) Financial Instruments - Credit Losses (Topic 326) using the modified retrospective approach. ASU 2016-13 requires entities to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Entities should use forward-looking information to better form their credit loss estimates. We are exposed to credit losses primarily through sales of annual membership subscriptions and membership upgrades and home sales. We have developed an allowance for credit losses, which represents an estimate of expected losses over the remaining contractual life of our receivables. The estimate is a result of our ongoing assessments and evaluations of collectability including historical loss experience, current market conditions and future expectations in forecasting credit losses in each of our receivable portfolios. We recognized a cumulative-effect adjustment of $3.9 million, which decreased opening retained earnings as of January 1, 2020. The cumulative-effect adjustment resulting from the adoption of ASU 2016-13 as of January 1, 2020 was as follows: Balance net of allowance Balance Sheet Location Balance at December 31, 2019 Adjustment due to ASU 2016-13 Adoption Balance at January 1, 2020 Balance at (amounts in thousands) Annual membership subscriptions Other assets, net $ 2,394 $ (1,361) $ 1,033 $ 1,857 Membership upgrades Notes receivable, net $ 25,236 $ (2,514) $ 22,722 $ 25,427
Receivables	Notes receivable generally are presented at their outstanding unpaid principal balances, net of any allowances and unamortized discounts or premiums. Interest income is accrued on the unpaid principal balance. Discounts or premiums are amortized to income using the interest method. We provide financing for non-refundable upfront payments required for membership upgrades ("Contracts Receivable"). As of December 31, 2020 and 2019, Contracts Receivable, net of allowance, was $25.4 million and $25.2 million, respectively. Contracts Receivable, as of December 31, 2020, had an average stated interest rate of 16.7% per annum, a weighted average term remaining of 4.2 years and require monthly payments of principal and interest.
Derivatives	Cash Flow Hedges of Interest Rate Risk We record all derivatives at fair value. Our objective in utilizing interest rate derivatives is to add stability to our interest expense and to manage our exposure to interest rate movements. To accomplish this objective, we primarily use interest rate swaps as part of our interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in our exchange for making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. The changes in the fair value of the designated derivative that qualify as a cash flow hedge are recorded in Accumulated other comprehensive income (loss) on the Consolidated Balance Sheets and subsequently reclassified into earnings on the Consolidated Statements of Income and Comprehensive Income in the period that the hedged forecasted transaction affects earnings.

Summary of significant accoun_3

Summary of significant accounting (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Property, Plant and Equipment	Depreciation is computed on a straight-line basis based on the estimated useful lives of the associated real estate assets. Useful Lives Land and Building Improvements 10-30 Manufactured Homes 10-25 Furniture, Fixture and Equipment 5 In-place leases Expected term Above and below-market leases Applicable lease term
Schedule of Accounts, Notes, Loans and Financing Receivable	The allowance reflects our best estimate of collectibility risks on outstanding receivables. Our allowance for doubtful accounts was as follows: December 31, (amounts in thousands): 2020 2019 2018 Balance, beginning of year $ 6,586 $ 5,230 $ 5,545 Change in accounting principle (ASU 2016-13, Financial Instruments - Credit Losses (Topic 326)) (1) 3,875 — — Provision for losses 7,287 3,929 4,154 Write-offs (3,288) (2,573) (4,469) Balance, end of year $ 14,460 $ 6,586 $ 5,230 (1) See Note 2. (o) Summary of Significant Accounting Policies for more detail.
Tax Treatment Of Dividends And Distributions Table	During the years ended December 31, 2020, 2019 and 2018, our tax treatment of common stock distributions, as adjusted for the stock split, was as follows (unaudited): 2020 2019 2018 Tax status of common stock distributions deemed paid during the year: Ordinary income $ 1.234 $ 1.241 $ 1.069 Long-term capital gains 0.006 — — Non-dividend distributions 0.057 — — Distributions declared per common stock outstanding $ 1.297 $ 1.241 $ 1.069
Accounting Standards Update and Change in Accounting Principle	The cumulative-effect adjustment resulting from the adoption of ASU 2016-13 as of January 1, 2020 was as follows: Balance net of allowance Balance Sheet Location Balance at December 31, 2019 Adjustment due to ASU 2016-13 Adoption Balance at January 1, 2020 Balance at (amounts in thousands) Annual membership subscriptions Other assets, net $ 2,394 $ (1,361) $ 1,033 $ 1,857 Membership upgrades Notes receivable, net $ 25,236 $ (2,514) $ 22,722 $ 25,427

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases, Operating [Abstract]
Schedule of Future Minimum Rents Expected to be Received	The following table presents future minimum rents expected to be received under long-term non-cancelable tenant leases, as well as those leases that are subject to long-term agreements governing rent payments and increases: (amounts in thousands) As of December 31, 2020 2021 $ 133,385 2022 136,225 2023 92,816 2024 43,512 2025 21,915 Thereafter 74,196 Total $ 502,049
Schedule of Quantitative Disclosures for Lessees	The following table presents the operating lease payments for the year ended December 31, 2020, 2019 and 2018: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Fixed lease cost: Ground leases $ 5,912 $ 5,727 $ 5,537 Office and other leases 3,243 2,869 2,114 Variable lease cost: Ground leases 652 639 599 Office and other leases 111 72 39 Total lease cost $ 9,918 $ 9,307 $ 8,289
Summary of Minimum Future Operating Lease Payments	The following table summarizes our minimum future rental payments, excluding variable costs, which are discounted by our incremental borrowing rate to calculate the lease liability for our operating leases as of December 31, 2020: (amounts in thousands) Ground Leases Office and Other Leases Total 2021 $ 1,960 $ 3,209 $ 5,169 2022 (a) 1,490 1,531 3,021 2023 545 1,240 1,785 2024 545 897 1,442 2025 545 766 1,311 Thereafter 4,493 2,125 6,618 Total undiscounted rental payments 9,578 9,768 19,346 Less imputed interest (2,044) (908) (2,952) Total lease liabilities $ 7,534 $ 8,860 $ 16,394 _____________________ (a) The leases of our four Westwinds Properties expire on August 31, 2022 and do not contain extension options. See Note 16. Commitments and Contingencies for more details on the Westwinds leases.

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Schedule of Calculation of Numerator and Denominator in Earnings Per Share	The following table sets forth the computation of basic and diluted earnings per share of common stock (Common Share), as adjusted for the stock split, for the years ended December 31, 2020, 2019, and 2018: Years Ended December 31, (amounts in thousands, except per share data) 2020 2019 2018 Numerators: Net income available to Common Stockholders—Basic $ 228,268 $ 279,123 $ 212,596 Amounts allocated to dilutive securities 13,132 16,783 13,774 Net income available to Common Stockholders—Fully Diluted $ 241,400 $ 295,906 $ 226,370 Denominator: Weighted average Common Shares outstanding—Basic 181,828 180,805 177,928 Effect of dilutive securities: Exchange of Common OP Units for Common Shares 10,484 10,934 11,586 Stock options and restricted stock 243 256 596 Weighted average Common Shares outstanding—Fully Diluted 192,555 191,995 190,110 Earnings per Common Share—Basic: $ 1.26 $ 1.54 $ 1.19 Earnings per Common Share—Fully Diluted: $ 1.25 $ 1.54 $ 1.19

Common Stock and Other Equity_2

Common Stock and Other Equity Related Transactions (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Schedule of Stock by Class	The following table presents the shares that were issued under our ATM equity offering programs, as adjusted for the stock split, during the years ended December 31, 2020, 2019, and 2018: Years Ended December 31, (amounts in thousands, except share data) 2020 2019 2018 Shares of common stock sold — 1,010,472 1,722,282 Weighted average price $ — $ 58.71 $ 45.73 Total gross proceeds $ — $ 59,319 $ 78,755 Commissions paid to sales agents $ — $ 771 $ 1,028
Schedule of Common Stock Outstanding Roll Forward	The following table presents the changes in our outstanding common stock (excluding OP Units of 10,479,194, 10,491,222, and 11,491,932 outstanding at December 31, 2020, 2019 and 2018, respectively), as adjusted for the stock split: Years Ended December 31, 2020 2019 2018 Shares outstanding at January 1, 182,089,595 179,842,036 177,170,320 Common stock issued through the ATM Equity Offering Program and its predecessor — 1,010,472 1,722,282 Common stock issued through exchange of OP Units 12,028 997,750 176,268 Common stock issued through exercise of options — 5,600 405,600 Common stock issued through restricted stock grants 151,104 193,262 385,010 Common stock forfeitures — — — Common stock issued through ESPP and Dividend Reinvestment Plan 32,099 41,589 45,144 Common stock repurchased and retired (54,195) (1,114) (62,588) Shares outstanding at December 31, 182,230,631 182,089,595 179,842,036
Schedule of Dividends Declared	The following regular quarterly distributions have been declared and paid to common stockholders and Common OP Unitholders since January 1, 2018: Distribution Amount Per Share For the Quarter Ended Stockholder Record Date Payment Date $0.2750 March 31, 2018 March 30, 2018 April 13, 2018 $0.2750 June 30, 2018 June 29, 2018 July 13, 2018 $0.2750 September 30, 2018 September 28, 2018 October 12, 2018 $0.2750 December 31, 2018 December 28, 2018 January 11, 2019 $0.3063 March 31, 2019 March 29, 2019 April 12, 2019 $0.3063 June 30, 2019 June 28, 2019 July 12, 2019 $0.3063 September 30, 2019 September 27, 2019 October 11, 2019 $0.3063 December 31, 2019 December 27, 2019 January 10, 2020 $0.3425 March 31, 2020 March 27, 2020 April 10, 2020 $0.3425 June 30, 2020 June 26, 2020 July 10, 2020 $0.3425 September 30, 2020 September 25, 2020 October 9, 2020 $0.3425 December 31, 2020 December 24, 2020 January 8, 2021

Investment in Real Estate (Tabl

Investment in Real Estate (Tables)	12 Months Ended
	Dec. 31, 2020
Real Estate [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the fair value of the assets acquired and liabilities assumed for the years ended December 31, 2020, 2019 and 2018, which we determined using Level-3 inputs for land and buildings and other depreciable property and Level-2 inputs for the others: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Assets acquired Land $ 150,909 $ 116,575 $ 171,111 Buildings and other depreciable property 87,749 125,721 84,019 Manufactured homes (a) 2,621 1,382 140 In-place leases (a) 6,821 5,519 9,859 Net investment in real estate $ 248,100 $ 249,197 $ 265,129 Other assets 153 1,646 59 Total assets acquired $ 248,253 $ 250,843 $ 265,188 Liabilities assumed Mortgage notes payable $ 6,873 $ 19,212 $ 9,200 Below-market lease liability (b) — — 10,645 Other liabilities 2,313 10,431 2,449 Total liabilities assumed $ 9,186 $ 29,643 $ 22,294 Net assets acquired $ 239,067 $ 221,200 $ 242,894 _____________________ (a) Manufactured homes and in-place leases are included in buildings and other depreciable property on the Consolidated Balance Sheets. (b) Below-market lease liability is included in accounts payable and other liabilities on the Consolidated Balance Sheets.

Investment in Unconsolidated _2

Investment in Unconsolidated Joint Ventures (Tables)	12 Months Ended
	Dec. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Investments in Unconsolidated Joint Ventures	The following table summarizes our investment in unconsolidated joint ventures (investment amounts in thousands with the number of Properties shown parenthetically for the years ended December 31, 2020 and 2019, respectively): Investment as of December 31, Income/(Loss) for Years Ended December 31, Investment Location Number Economic Interest (a) 2020 2019 2020 2019 2018 Meadows Various (2,2) 1,077 50 % $ — $ 146 $ 1,879 $ 1,400 $ 1,839 Lakeshore Florida (3,3) 721 (b) 2,281 2,467 1,405 263 22 Voyager Arizona (1,1) 1,801 50 % (c) 83 599 1,616 2,951 995 Loggerhead Florida 2,343 — % (d) — — — 3,501 1,486 ECHO JV Various — 50 % 17,362 16,862 499 640 597 5,942 $ 19,726 $ 20,074 $ 5,399 $ 8,755 $ 4,939 _____________________ (a) The percentages shown approximate our economic interest as of December 31, 2020. Our legal ownership interest may differ. (b) Includes two joint ventures in which we own a 65% interest in each and the Crosswinds joint venture in which we own a 49% interest. (c) Voyager joint venture primarily consists of a 50% interest in Voyager RV Resort and 33% interest in the utility plant servicing this Property. (d) On September 10, 2019, we completed the acquisition of the remaining interest in the Loggerhead joint venture (see Note 6. Investment in Real Estate). Loggerhead sites represent marina slip count.

Borrowing Arrangements (Tables)

Borrowing Arrangements (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Fair Value of Mortgage Debt	The following table presents the fair value of our mortgage notes payable: As of December 31, 2020 As of December 31, 2019 (amounts in thousands) Fair Value Carrying Value Fair Value Carrying Value Mortgage notes payable, excluding deferred financing costs $ 2,537,137 $ 2,472,876 $ 2,227,185 $ 2,072,416
Aggregate Payments of Principal on Long-Term Borrowings	The following table presents the aggregate scheduled payments of principal on long-term borrowings for each of the next five years and thereafter as of December 31, 2020: (amounts in thousands) Amount 2021 $ 53,611 2022 194,414 2023 141,795 2024 60,856 2025 138,043 Thereafter 1,883,491 Net unamortized premiums 666 Unamortized deferred financing costs (27,946) Total $ 2,444,930

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value of Derivative Financial Instruments	Our derivative financial instrument is classified as Level 2 in the fair value hierarchy. The following table presents the fair value of our derivative financial instrument: As of December 31, (amounts in thousands) Balance Sheet Location 2020 2019 Interest Rate Swap Accounts payable and other liabilities $ — $ 380
Effect of Derivative Instruments on Consolidated Statements of Operations	The table below presents the effect of our derivative financial instrument on the Consolidated Statements of Income and Comprehensive Income: Derivatives in Cash Flow Hedging Relationship Amount of (gain)/loss recognized Location of (gain)/ loss reclassified from Amount of (gain)/loss reclassified from (amounts in thousands) 2020 2019 2018 (amounts in thousands) 2020 2019 2018 Interest Rate Swap $ 1,561 $ 1,847 $ (1,613) Interest Expense $ 1,941 $ (832) $ (256)

Deferred Revenue of Membershi_2

Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Schedule of Change in Deferred Revenue and Deferred Commissions	The components of the change in deferred revenue entry of membership subscriptions and deferred commission expense were as follows: As of (amounts in thousands) 2020 2019 Deferred revenue - upfront payments from membership upgrade sales as of December 31, $ 126,814 $ 116,363 Membership upgrade sales current period, gross 21,739 19,111 Revenue recognized from membership upgrade sales upfront payments (9,675) (8,660) Net increase in deferred revenue - upfront payments from membership grade sales 12,064 10,451 Deferred revenue - upfront payments from membership upgrade sales as of December 31, $ 138,878 $ 126,814 Deferred commission expense as of December 31 $ 41,149 $ 40,308 Deferred commission expense 4,995 4,508 Commission expense recognized (3,673) (3,667) Net increase in deferred commission expense 1,322 841 Deferred commission expense as of December 31, $ 42,471 $ 41,149

Equity Incentive Awards (Tables

Equity Incentive Awards (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Summary of Restricted Stock Activities and Related Information	A summary of our restricted stock activities and related information, as adjusted for stock split, is as follows: Number of Shares Weighted Average Grant Date Fair Value Per Share Balance at December 31, 2017 139,544 $38.89 Shares granted 385,010 $43.01 Shares vested (224,852) $40.74 Balance at December 31, 2018 299,702 $42.78 Shares granted 193,262 $55.51 Shares vested (74,222) $43.72 Balance at December 31, 2019 418,742 $48.32 Shares granted 151,104 $56.07 Shares vested (221,055) $47.74 Balance at December 31, 2020 348,791 $53.06
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The fair value of stock options granted was estimated on the grant date using the Black-Scholes-Merton model. The following table includes the assumptions made in the valuation, as adjusted for stock split: 2020 2019 2018 Dividend Yield 2.1% —% 2.5% Risk-free interest rate 0.3% —% 2.8% Expected Life 5.6 years 0 5.6 years Expected Volatility 49.2% —% 16.7% Weighted Average Grant Date Fair Value Per Share $29.58 $— $6.48
Summary of Stock Option Activity	A summary of our stock option activity and related information, as adjusted for stock split, is as follows: Shares Subject To Options Weighted Average Weighted Average Outstanding Contractual Life (in years) Average Intrinsic Value (in millions) Balance at December 31, 2017 440,160 $11.36 1.6 $14.6 Options issued 12,540 $44.83 Options exercised (405,600) $9.43 $16.9 Balance at December 31, 2018 47,100 $36.95 7.3 $0.5 Options exercised (5,600) $9.43 $0.2 Balance at December 31, 2019 41,500 $40.65 7.3 $1.2 Options issued 16,090 $66.81 Balance at December 31, 2020 57,590 $47.96 7.2 $0.9 Exercisable at December 31, 2020 41,500 $40.65 6.3 $0.9

Reportable Segments (Tables)

Reportable Segments (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Summary of Segment Financial Information	The following tables summarize our segment financial information for the years ended December 31, 2020, 2019, and 2018: Year Ended December 31, 2020 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,017,249 $ 63,019 $ 1,080,268 Operations expenses (488,153) (56,747) (544,900) Income from segment operations 529,096 6,272 535,368 Interest income 4,385 2,754 7,139 Depreciation and amortization (144,235) (10,896) (155,131) Gain on sale of real estate, net — — — Income (loss) from operations $ 389,246 $ (1,870) $ 387,376 Reconciliation to consolidated net income: Corporate interest income 15 Income from other investments, net 4,026 General and administrative (39,276) Other expenses (2,567) Interest and related amortization (102,771) Equity in income of unconsolidated joint ventures 5,399 Early debt retirement (10,786) Consolidated net income $ 241,416 Total assets $ 4,160,216 $ 258,753 $ 4,418,969 Capital improvements $ 157,467 $ 59,615 $ 217,082 Year Ended December 31, 2019 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 969,560 $ 50,961 $ 1,020,521 Operations expenses (461,128) (45,100) (506,228) Income from segment operations 508,432 5,861 514,293 Interest income 3,856 3,324 7,180 Depreciation and amortization (141,472) (10,638) (152,110) Gain on sale of real estate, net 52,507 — 52,507 Income (loss) from operations $ 423,323 $ (1,453) $ 421,870 Reconciliation to consolidated net income: Corporate interest income 27 Income from other investments, net 9,528 General and administrative (35,679) Other expenses (2,865) Interest and related amortization (104,223) Equity in income of unconsolidated joint venture 8,755 Early debt retirement (1,491) Consolidated net income $ 295,922 Total assets $ 3,878,770 $ 272,505 $ 4,151,275 Capital Improvements $ 116,349 $ 141,644 $ 257,993 Year Ended December 31, 2018 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 916,565 $ 51,721 $ 968,286 Operations expenses (434,360) (48,406) (482,766) Income from segment operations 482,205 3,315 485,520 Interest income 3,374 3,898 7,272 Depreciation and amortization (127,399) (9,810) (137,209) Gain on sale of real estate, net — — — Income (loss) from operations $ 358,180 $ (2,597) $ 355,583 Reconciliation to consolidated net income: Corporate interest income 253 Income from other investments, net 10,842 General and administrative (37,684) Other expenses (1,483) Interest and related amortization (104,993) Equity in income of unconsolidated joint ventures 4,939 Early debt retirement (1,071) Consolidated net income $ 226,386 Total assets $ 3,692,510 $ 233,298 $ 3,925,808 Capital Improvements $ 94,015 $ 87,607 $ 181,622
Summary of Financial Information for the Property Operations Segment	The following table summarizes our financial information for the Property Operations segment for the years ended December 31, 2020, 2019, and 2018: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Revenues: Rental income $ 907,305 $ 864,701 $ 806,785 Annual membership subscriptions 53,085 51,015 47,778 Membership upgrade sales current period, gross 21,739 19,111 15,191 Membership upgrade sales upfront payments, deferred, net (12,062) (10,451) (7,380) Other income 46,008 43,063 51,935 Ancillary services revenues, net 1,174 2,121 2,256 Total property operations revenues 1,017,249 969,560 916,565 Expenses: Property operating and maintenance 348,394 327,917 313,003 Real estate taxes 66,120 62,338 55,892 Sales and marketing, gross 17,332 15,583 12,542 Membership sales commissions, deferred, net (1,660) (1,219) (813) Property management 57,967 56,509 53,736 Total property operations expenses 488,153 461,128 434,360 Income from property operations segment $ 529,096 $ 508,432 $ 482,205 The following table summarizes our financial information for the Home Sales and Rentals Operations segment for the years ended December 31, 2020, 2019, and 2018: Years Ended December 31, (amounts in thousands) 2020 2019 2018 Revenues: Rental income (1) $ 16,438 $ 14,934 $ 14,329 Gross revenue from home sales 45,695 34,655 36,064 Brokered resale revenues, net 886 1,372 1,290 Ancillary services revenues, net — — 38 Total revenues 63,019 50,961 51,721 Expenses: Cost of home sales 46,229 35,096 37,475 Home selling expenses 4,572 4,401 4,095 Rental home operating and maintenance 5,946 5,603 6,836 Total expenses 56,747 45,100 48,406 Income from home sales and rentals operations segment $ 6,272 $ 5,861 $ 3,315 _____________________ (1) Rental income within Home Sales and Rentals Operations does not include base rent related to the rental home Sites. Base rent is included within property operations.

Organization (Detail)

Organization (Detail) - shares	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Organization
Units of partnership interest (in shares)	10,479,194	10,491,222	11,491,932
Operating Partnership
Organization
Ownership interest (percent)	94.60%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details) $ / shares in Units, $ in Thousands	Jan. 08, 2021$ / shares	Oct. 09, 2020$ / shares	Jul. 10, 2020$ / shares	Apr. 10, 2020$ / shares	Jan. 10, 2020$ / shares	Oct. 15, 2019	Oct. 11, 2019$ / shares	Jul. 12, 2019$ / shares	Apr. 12, 2019$ / shares	Jan. 11, 2019$ / shares	Oct. 12, 2018$ / shares	Jul. 13, 2018$ / shares	Apr. 13, 2018$ / shares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Significant Accounting Policies
Stock split ratio						2
Intangibles including goodwill														$ 12,500	$ 12,100
Intangible assets														4,700	4,300
Goodwill														7,800
Accumulated amortization of identified intangible assets														3,200	3,100
Cash and cash equivalents, restricted cash														$ 24,100	25,100
Estimated membership upgrade contract term														20 years
Deferred financing costs														$ 27,900	24,000
Operating loss carryforwards														74,100	74,100
Aggregate cost in real estate U.S federal tax basis														4,000,000
Net investment in notes receivable U.S federal tax basis														40,700
Quarterly distribution paid per common share (usd per share) | $ / shares		$ 0.3425	$ 0.3425	$ 0.3425	$ 0.3063		$ 0.3063	$ 0.3063	$ 0.3063	$ 0.2750	$ 0.2750	$ 0.2750	$ 0.2750
Cumulative effect of change in accounting principle														$ 1,304,755	1,321,888	$ 1,193,344	$ 1,100,042
Minimum
Significant Accounting Policies
Lessor operating lease term														1 month
Maximum
Significant Accounting Policies
Lessor operating lease term														6 months
Cumulative Effect, Period of Adoption, Adjustment
Significant Accounting Policies
Cumulative effect of change in accounting principle															$ (3,875)		$ (15,186)
2020 Distributions
Significant Accounting Policies
Quarterly distribution paid per common share (usd per share) | $ / shares					$ 0.015462
Subsequent Event
Significant Accounting Policies
Quarterly distribution paid per common share (usd per share) | $ / shares	$ 0.3425
Quarterly distribution for tax purposes (usd per share) | $ / shares	0.087801
Subsequent Event | 2020 Distributions
Significant Accounting Policies
Quarterly distribution paid per common share (usd per share) | $ / shares	$ 0.254699
Operating Partnership
Significant Accounting Policies
Ownership interest (percent)														94.60%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Property Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2020
Furniture, Fixture and Equipment
Property, Plant and Equipment
Useful Lives (in years)	5 years
Minimum | Land and Building Improvements
Property, Plant and Equipment
Useful Lives (in years)	10 years
Minimum | Manufactured Homes
Property, Plant and Equipment
Useful Lives (in years)	10 years
Maximum | Land and Building Improvements
Property, Plant and Equipment
Useful Lives (in years)	30 years
Maximum | Manufactured Homes
Property, Plant and Equipment
Useful Lives (in years)	25 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Account Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Balance, beginning of year	$ 6,586	$ 5,230	$ 5,545
Provision for losses	7,287	3,929	4,154
Write-offs	(3,288)	(2,573)	(4,469)
Balance, end of year	14,460	6,586	5,230
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Balance, beginning of year	0	0
Balance, end of year	$ 3,875	$ 0	$ 0

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Common Stock Distributions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Tax status of common stock distributions deemed paid during the year:
Ordinary income (usd per share)	$ 1.234	$ 1.241	$ 1.069
Long-term capital gains (usd per share)	0.006	0	0
Non-dividend distributions (usd per share)	0.057	0	0
Distributions declared per common stock outstanding (usd per share)	$ 1.297	$ 1.241	$ 1.069

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Accounting Standard Update (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets, net	$ 61,026		$ 56,809
Notes receivable, net	35,844		37,558
Annual Membership Subscription
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets, net	1,857		2,394
Annual Membership Subscription | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets, net		$ (1,361)
Annual Membership Subscription | Cumulative Effect, Period of Adoption, Adjusted Balance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets, net		1,033
Membership
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Notes receivable, net	$ 25,427		$ 25,236
Membership | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Notes receivable, net		(2,514)
Membership | Cumulative Effect, Period of Adoption, Adjusted Balance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Notes receivable, net		$ 22,722

Leases - Narratives (Details)

Leases - Narratives (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)lease	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Lease Description
Number of non-cancelable operating leases, lessee (leases) | lease	13
Operating lease payments	$ 9,900	$ 9,300	$ 8,300
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssets	us-gaap:OtherAssets
Operating Lease, Liability, Statement of Financial Position [Extensible List]	us-gaap:AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent	us-gaap:AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
Right of use asset	$ 15,700	$ 15,100
Operating lease liability	$ 16,394	$ 16,200
Weighted average operating lease term	8 years	7 years
Operating lease weighted average interest rate (percent)	4.00%	4.40%
Minimum
Lease Description
Lessor operating lease term	1 month
Maximum
Lease Description
Lessor operating lease term	6 months

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Rents Expected to be Received (Details) $ in Thousands	Dec. 31, 2020USD ($)
Lessor, Operating Lease, Payments, Fiscal Year Maturity
2021	$ 133,385
2022	136,225
2023	92,816
2024	43,512
2025	21,915
Thereafter	74,196
Total	$ 502,049

Leases - Schedule of Quantitati

Leases - Schedule of Quantitative Disclosures for Lessees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Lease Description
Total lease cost	$ 9,918	$ 9,307	$ 8,289
Ground leases
Lease Description
Fixed lease cost	5,912	5,727	5,537
Variable lease cost	652	639	599
Office and other leases
Lease Description
Fixed lease cost	3,243	2,869	2,114
Variable lease cost	$ 111	$ 72	$ 39

Leases - Summary of Minimum Fut

Leases - Summary of Minimum Future Operating Lease Payments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Operating Lease Liabilities, Payments Due
2021	$ 5,169
2022	3,021
2023	1,785
2024	1,442
2025	1,311
Thereafter	6,618
Total undiscounted rental payments	19,346
Less imputed interest	(2,952)
Total lease liabilities	16,394	$ 16,200
Ground Leases
Operating Lease Liabilities, Payments Due
2021	1,960
2022	1,490
2023	545
2024	545
2025	545
Thereafter	4,493
Total undiscounted rental payments	9,578
Less imputed interest	(2,044)
Total lease liabilities	7,534
Office and Other Leases
Operating Lease Liabilities, Payments Due
2021	3,209
2022	1,531
2023	1,240
2024	897
2025	766
Thereafter	2,125
Total undiscounted rental payments	9,768
Less imputed interest	(908)
Total lease liabilities	$ 8,860

Earnings Per Common Share - Sch

Earnings Per Common Share - Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Numerators:
Net income available to Common Stockholders—Basic	$ 228,268	$ 279,123	$ 212,596
Amounts allocated to dilutive securities	13,132	16,783	13,774
Net income available to Common Stockholders—Fully Diluted	$ 241,400	$ 295,906	$ 226,370
Denominator:
Weighted average Common Shares outstanding – Basic (shares)	181,828	180,805	177,928
Effect of dilutive securities:
Exchange of Common OP Units for Common Shares (shares)	10,484	10,934	11,586
Stock options and restricted stock (shares)	243	256	596
Weighted average Common Shares outstanding – Fully Diluted (shares)	192,555	191,995	190,110
Earnings per Common Share – Basic (usd per share)	$ 1.26	$ 1.54	$ 1.19
Earnings per Common Share – Fully Diluted (usd per share)	$ 1.25	$ 1.54	$ 1.19

Common Stock and Other Equity_3

Common Stock and Other Equity Related Transactions - Narratives (Details)	Oct. 15, 2019	May 10, 2016USD ($)	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019$ / sharesshares	Dec. 31, 2018$ / sharesshares	Jul. 30, 2020$ / shares	Apr. 28, 2020shares
Class of Stock
Common stock, shares authorized (in shares)			600,000,000	400,000,000
Stock split ratio	2
Par or stated value per share (in usd per share) | $ / shares			$ 0.01	$ 0.01
ESPP, purchase price discount (in percentage)		85.00%
ESPP, issued during the period (in shares)			31,385	40,934	44,142
ESPP, shares remaining for distribution (shares)			743,194
Units of partnership interest (in shares)			10,479,194	10,491,222	11,491,932
Share based payment award repurchased shares for taxes (in usd per share) | $ / shares			$ 73.12	$ 47.48	$ 48.12
Percentage of ownership interests (in percentage)			94.60%	94.60%	94.00%
Common OP Unitholders
Class of Stock
Ownership percentage by noncontrolling owners (in percentage)			5.40%	5.40%	6.00%
Minimum
Class of Stock
Common stock, shares authorized (in shares)							400,000,000
Maximum
Class of Stock
Common stock, shares authorized (in shares)							600,000,000
ESPP authorized amount | $		$ 250,000
Private Placement
Class of Stock
Par or stated value per share (in usd per share) | $ / shares						$ 0.01
Aggregate offering price | $			$ 200,000,000
Shares available for issuance (shares)			200,000,000

Common Stock and Other Equity_4

Common Stock and Other Equity Related Transactions - ATM Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Class of Stock
Shares in common stock sold (in shares)	0	1,010,472	1,722,282
Total gross proceeds	$ 0	$ 59,319	$ 78,755
Commissions paid to sales agents	$ 673	$ 1,347	$ 1,651
Private Placement | Common Stock
Class of Stock
Shares in common stock sold (in shares)	0	1,010,472	1,722,282
Weighted average price (usd per share)	$ 0	$ 58.71	$ 45.73
Total gross proceeds	$ 0	$ 59,319	$ 78,755
Commissions paid to sales agents	$ 0	$ 771	$ 1,028

Common Stock and Other Equity_5

Common Stock and Other Equity Related Transactions - Common Stock, OP Units, and Distributions (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Common Stock Outstanding [Roll Forward]
Shares outstanding at January 1, (in shares)	182,089,595	179,842,036	177,170,320
Common stock issued through the ATM Equity Offering Program and its predecessor (in shares)	0	1,010,472	1,722,282
Common stock issued through conversion of OP Units (in shares)	12,028	997,750	176,268
Common stock issued through exercise of options (in shares)	0	5,600	405,600
Common stock issued through restricted stock grants (in shares)	151,104	193,262	385,010
Common stock forfeitures (in shares)	0	0	0
Common stock issued through ESPP and Dividend Reinvestment Plan (in shares)	32,099	41,589	45,144
Common stock repurchased and retired (in shares)	(54,195)	(1,114)	(62,588)
Shares outstanding at December 31, (in shares)	182,230,631	182,089,595	179,842,036

Common Stock and Other Equity_6

Common Stock and Other Equity Related Transactions - Distributions (Details) - $ / shares	Jan. 08, 2021	Oct. 09, 2020	Jul. 10, 2020	Apr. 10, 2020	Jan. 10, 2020	Oct. 11, 2019	Jul. 12, 2019	Apr. 12, 2019	Jan. 11, 2019	Oct. 12, 2018	Jul. 13, 2018	Apr. 13, 2018
Class of Stock
Distribution Amount Per Share (usd per share)		$ 0.3425	$ 0.3425	$ 0.3425	$ 0.3063	$ 0.3063	$ 0.3063	$ 0.3063	$ 0.2750	$ 0.2750	$ 0.2750	$ 0.2750
Subsequent Event
Class of Stock
Distribution Amount Per Share (usd per share)	$ 0.3425

Investment in Real Estate - Nar

Investment in Real Estate - Narratives (Details) $ in Thousands	Jan. 23, 2019USD ($)propertysite	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)propertysite	Dec. 31, 2019USD ($)propertysite	Dec. 31, 2018USD ($)property
Real Estate Properties
Purchase price			$ 209,200		$ 251,700
Mortgage debt assumed			6,900
Long-term debt assumed				$ 18,600	9,200
Mortgage premium transferred				600
Assets acquired			248,100	249,197	265,129
Asset acquisition, liabilities incurred					8,800
Gain on sale of real estate, net			$ 0	$ 52,507	$ 0
Disposed of by Sale, Not Discontinued Operations | Manufactured Homes in Indiana and Michigan
Real Estate Properties
Number of properties sold (property) | property	5
Number of sites sold | site	1,463
Proceeds from sales of properties	$ 89,700
Gain on sale of real estate, net		$ 52,500
Net investment in real estate	35,400
Other assets	500
Mortgage notes payable	$ 11,200
M H Resorts
Real Estate Properties
Number of properties acquired | property			1		4
Number of sites acquired			2,772		3,712
R V Resort
Real Estate Properties
Number of properties acquired | property			7	4	4
Purchase price				$ 58,300
Number of sites acquired | site				1,614
Marinas
Real Estate Properties
Number of properties acquired | property			1	11
Developmental Properties
Real Estate Properties
Number of properties acquired | property			3
Purchase price			$ 23,700
Land
Real Estate Properties
Number of properties acquired | property			9	3
Purchase price			$ 15,200	$ 28,100
Loggerhead
Real Estate Properties
Purchase price				49,000
Repayments of outstanding debt				72,000
Assets acquired				162,200
Loggerhead | Joint venture
Real Estate Properties
Assets acquired				$ 35,800
Vacant Land
Real Estate Properties
Number of properties acquired | property					2
Purchase price					$ 2,800

Investment in Real Estate - Sch

Investment in Real Estate - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Assets acquired
Assets acquired	$ 248,100	$ 249,197	$ 265,129
Other assets	153	1,646	59
Total assets acquired	248,253	250,843	265,188
Liabilities assumed
Mortgage notes payable	6,873	19,212	9,200
Below-market lease liability	0	0	10,645
Other liabilities	2,313	10,431	2,449
Total liabilities assumed	9,186	29,643	22,294
Net assets acquired	239,067	221,200	242,894
Land
Assets acquired
Assets acquired	150,909	116,575	171,111
Buildings and other depreciable property
Assets acquired
Assets acquired	87,749	125,721	84,019
Manufactured Homes
Assets acquired
Assets acquired	2,621	1,382	140
In-place leases
Assets acquired
Assets acquired	$ 6,821	$ 5,519	$ 9,859

Investment in Unconsolidated _3

Investment in Unconsolidated Joint Ventures - Schedule of Investments (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020site	Dec. 31, 2020	Dec. 31, 2020jointVentureSite
Schedule of Equity Method Investments
Number of Sites				5,942		2
Economic interest					65.00%
Investment in unconsolidated joint ventures	$ 19,726	$ 20,074
Equity in income of unconsolidated joint ventures	5,399	8,755	$ 4,939
Various | Meadows
Schedule of Equity Method Investments
Number of Sites | site				1,077
Economic interest					50.00%
Investment in unconsolidated joint ventures	0	146
Equity in income of unconsolidated joint ventures	1,879	1,400	1,839
Various | ECHO JV
Schedule of Equity Method Investments
Number of Sites | site				0
Economic interest					50.00%
Investment in unconsolidated joint ventures	17,362	16,862
Equity in income of unconsolidated joint ventures	499	640	597
Florida | Lakeshore
Schedule of Equity Method Investments
Number of Sites | site				721
Investment in unconsolidated joint ventures	2,281	2,467
Equity in income of unconsolidated joint ventures	1,405	263	22
Florida | Loggerhead
Schedule of Equity Method Investments
Number of Sites | site				2,343
Economic interest					0.00%
Investment in unconsolidated joint ventures	0	0
Equity in income of unconsolidated joint ventures	0	3,501	1,486
Arizona | Voyager
Schedule of Equity Method Investments
Number of Sites | site				1,801
Economic interest					50.00%
Investment in unconsolidated joint ventures	83	599
Equity in income of unconsolidated joint ventures	$ 1,616	$ 2,951	$ 995

Investment in Unconsolidated _4

Investment in Unconsolidated Joint Ventures - Additional Information (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2020USD ($)site	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020	Dec. 31, 2020jointVentureSite
Schedule of Equity Method Investments
Number of Sites		5,942				2
Economic interest					65.00%
Equity in income from unconsolidated joint ventures		$ 5,399	$ 8,755	$ 4,939
Depreciation expense adjustment		700	1,200	1,800
Distributions from joint ventures	$ 11,500	5,700		4,500
Distributions from joint ventures, including those in excess of basis		$ 4,800	$ 3,500	$ 200
Crosswinds
Schedule of Equity Method Investments
Economic interest					49.00%
Voyager | Recreational Vehicle Resort
Schedule of Equity Method Investments
Economic interest					50.00%
Voyager | Servicing Assets
Schedule of Equity Method Investments
Economic interest					33.00%

Notes Receivable, Net - Narrati

Notes Receivable, Net - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable
Contract receivables	$ 25,400	$ 25,200
Notes receivable, net	$ 35,844	37,558
Contract Receivable
Accounts, Notes, Loans and Financing Receivable
Loans receivable, amortization term (in years)	4 years 2 months 12 days
Contract Receivable | Weighted Average
Accounts, Notes, Loans and Financing Receivable
Contracts receivable, average stated interest rate per annum (in percentage)	16.70%
Chattel Loans
Accounts, Notes, Loans and Financing Receivable
Loans receivable, amortization term (in years)	11 years
Notes receivable, net	$ 10,400	$ 12,300
Loans receivable, average stated interest rate per annum (in percentage)	7.60%

Borrowing Arrangements - Fair V

Borrowing Arrangements - Fair Value of Mortgage Debt (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Carrying Value
Debt Instrument
Mortgage notes payable, excluding deferred financing costs	$ 2,472,876	$ 2,072,416
Fair Value
Debt Instrument
Mortgage notes payable, excluding deferred financing costs	$ 2,537,137	$ 2,227,185

Borrowing Arrangements - Mortga

Borrowing Arrangements - Mortgage Note Payable and Activity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)property	Dec. 31, 2019USD ($)property	Dec. 31, 2018USD ($)propertyloancreditFacility
Debt Instrument
Mortgage notes payable, net	$ 2,444,930	$ 2,049,509
Weighted average interest rate (in percentage)	4.10%	4.50%
Number of pledged properties | property	116
Pledged assets, not separately reported	$ 2,580,900	$ 2,524,700
Number of credit facilities | property		4
Repayments of debt			$ 196,800
Mortgage premium transferred		$ 600
Payments of debt extinguishment costs			$ 1,900
Number of loans | loan			1
Number of loans repaid, at maturity | loan			1
Prepayment penalty, weighted average interest rate (in percentage)			6.29%
Serendipity
Debt Instrument
Weighted average interest rate (in percentage)			4.80%
Pledged assets, not separately reported			$ 18,000
Proceeds from loans			8,800
Debt assumed for the purchase of property			$ 9,200
R V Resort
Debt Instrument
Number of pledged properties | property			2
Number of pledged properties towards loans repaid (property) | property			1
Manufactured Homes
Debt Instrument
Number of loans repaid | loan			16
Number of maturing mortgage loans repaid | loan			15
Number of pledged properties towards loans repaid (property) | property			15
Secured Debt
Debt Instrument
Stated interest rate (in percentage)			4.80%
Proceeds from loans			$ 64,000
Debt instrument, term (in years)			20 years
Line of Credit
Debt Instrument
Weighted average interest rate (in percentage)	2.60%		4.20%
Number of credit facilities	2		2
Proceeds from loans			$ 357,800
Debt instrument, term (in years)	12 years		14 years 9 months 18 days
Line of Credit | Prepaid Loans
Debt Instrument
Proceeds from loans	$ 662,300
Line of Credit | Prepaid Loans | R V Resort
Debt Instrument
Number of pledged properties | property	4	1
Line of Credit | Prepaid Loans | M H Resorts
Debt Instrument
Number of pledged properties | property	18	3
Line of Credit | Mortgages
Debt Instrument
Repayments of debt	$ 48,100
Mortgages
Debt Instrument
Number of credit facilities | property	3
Mortgages | Prepaid Loans
Debt Instrument
Weighted average interest rate (in percentage)		6.90%
Repayments of debt		$ 66,800
Payments of debt extinguishment costs		$ 1,400
Mortgages | Unsecured Term Loan in 2023
Debt Instrument
Repayments of debt	$ 200,000
Mortgages | Secured Loans in 2021
Debt Instrument
Weighted average interest rate (in percentage)	5.10%
Repayments of debt	$ 166,800
Mortgages | Secured Loans in 2021 | R V Resort
Debt Instrument
Number of pledged properties | property	3
Mortgages | Secured Loans in 2021 | M H Resorts
Debt Instrument
Number of pledged properties | property	21
Mortgages | 2019 Asset Acquisitions
Debt Instrument
Weighted average interest rate (in percentage)		5.40%
Liabilities incurred		$ 18,600
Mortgage premium transferred		$ 600
Mortgages | Disposed of by Sale, Not Discontinued Operations
Debt Instrument
Weighted average interest rate (in percentage)		5.00%
Defeasance of debt		$ 11,200
Mortgages | Manufactured Homes in Indiana and Michigan | Disposed of by Sale, Not Discontinued Operations
Debt Instrument
Number of properties sold (property) | property		5
Minimum | Secured Debt
Debt Instrument
Stated interest rate (in percentage)	2.50%
Maximum | Secured Debt
Debt Instrument
Stated interest rate (in percentage)	8.90%

Borrowing Arrangements - Second

Borrowing Arrangements - Second Amendment Unsecured Credit Facility And Term Loan (Details)	12 Months Ended
	Dec. 31, 2020USD ($)extension	Dec. 31, 2018USD ($)Rate	Dec. 31, 2019USD ($)
Debt Instrument
Line of credit facility, maximum borrowing capacity		$ 400,000,000
Term loan, net	$ 0		$ 198,949,000
Number of extension periods (extension) | extension	2
Extension period (months)	6 months
Commitment fee		3,700,000
Repayments of debt		$ 196,800,000
Debt Instrument, Interest Rate, Effective Percentage	3.05%
Gain (Loss) on Extinguishment of Debt	$ 9,000,000
Unsecured line of credit			160,000,000
Minimum
Debt Instrument
Derivative interest rate, percent | Rate		0.15%
Maximum
Debt Instrument
Derivative interest rate, percent | Rate		0.35%
Line of Credit | Letter of Credit
Debt Instrument
Term loan, net	200,000,000
Unsecured line of credit	222,000,000		$ 160,000,000
Line of credit remaining borrowing amount	178,000,000
Line of Credit | LIBOR | Minimum
Debt Instrument
Variable rate, percent | Rate		1.10%
Line of Credit | LIBOR | Maximum
Debt Instrument
Variable rate, percent | Rate		1.55%
Mortgages
Debt Instrument
Gain (Loss) on Extinguishment of Debt	800,000
Mortgages | Unsecured Term Loan in 2023
Debt Instrument
Repayments of debt	$ 200,000,000
Mortgages | LIBOR | Minimum
Debt Instrument
Variable rate, percent	1.20%
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	1.85%
Mortgages | LIBOR | Maximum
Debt Instrument
Variable rate, percent	1.90%

Borrowing Arrangements - Maturi

Borrowing Arrangements - Maturities (Details) $ in Thousands	Dec. 31, 2020USD ($)
Long-term Debt, Fiscal Year Maturity
2021	$ 53,611
2022	194,414
2023	141,795
2024	60,856
2025	138,043
Thereafter	1,883,491
Net unamortized premiums	666
Unamortized deferred financing costs	(27,946)
Total	$ 2,444,930

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narratives (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Notional amount of derivative		$ 200,000,000
Early termination fee of senior debt	$ 900,000

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Fair Value of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Designated as Hedging Instrument | Interest Rate Swap | Accounts payable and other liabilities
Derivative
Derivative liability, fair value	$ 0	$ 380

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Effects of Derivative Instruments on Statement of Comprehensive Income and Income Statement (Details) - Interest Rate Swap - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Derivative
Amount of (gain)/loss recognized in OCI on derivative for the year ended December 31,	$ 1,561	$ 1,847	$ (1,613)
Cash Flow Hedging | Interest Expense
Derivative
Amount of (gain)/loss reclassified from accumulated OCI into income for the year ended December 31,	$ 1,941	$ (832)	$ (256)

Deferred Revenue of Membershi_3

Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense - Schedule of Change in Deferred Revenue and Deferred Commissions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Movement in Deferred Revenue
Deferred revenue - upfront payments from membership upgrade sales as of December 31,	$ 126,814	$ 116,363
Membership upgrade sales current period, gross	21,739	19,111
Revenue recognized from membership upgrade sales upfront payments	(9,675)	(8,660)	$ (7,811)
Net increase in deferred revenue - upfront payments from membership grade sales	12,064	10,451
Deferred revenue - upfront payments from membership upgrade sales as of December 31,	138,878	126,814	116,363
Movement in Deferred Costs
Deferred commission expense as of December 31	41,149	40,308
Deferred commission expense	4,995	4,508
Commission expense recognized	(3,673)	(3,667)
Net increase in deferred commission expense	1,322	841
Deferred commission expense as of December 31,	$ 42,471	$ 41,149	$ 40,308

Transactions with Related Par_2

Transactions with Related Parties - Narratives (Details) - Two North Riverside Plaza Joint Venture Limited Partnership - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction
Operating lease rent expense	$ 1.6	$ 1.7
Operating lease rent expense, before adoption			$ 1.4

Equity Incentive Awards - Narra

Equity Incentive Awards - Narratives (Details) - USD ($)	3 Months Ended		12 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award
Fair value of shares issued		$ 3,300,000
Options issued (in shares)	16,090		16,090		12,540
Options issued (in usd per share)	$ 66.81		$ 66.81		$ 44.83
Compensation expense related to restricted stock and stock options			$ 11,527,000	$ 10,481,000	$ 9,995,000
Options forfeited (in shares)			0	0	0
Proceeds from stock options exercised			$ 0	$ 100,000	$ 3,800,000
Maximum
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)			3 years 6 months
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Share based compensation expense to be recognized			$ 12,300,000
Period for recognition of cost not recognized (in years)			1 year 9 months 18 days
2014 Awards
Share-based Compensation Arrangement by Share-based Payment Award
Options available for grant (in shares)			5,513,458
Contractual term (in years)			10 years
2014 Awards | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Shares issued (shares)	60,171	90,933
Shares categorized as vesting (percent)		50.00%
Vesting period (in years)		3 years
Fair value of shares issued	$ 4,000,000
Shares categorized as performance based (percent)		50.00%
2014 Awards | Restricted Stock | Tranche One
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting rights (in percentage)			33.33%
2014 Awards | Restricted Stock | Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting rights (in percentage)			33.33%
2014 Awards | Restricted Stock | Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting rights (in percentage)			33.33%
2014 Awards | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award
Shares issued (shares)		15,154
Fair value of shares issued		$ 1,100,000

Equity Incentive Awards - Summa

Equity Incentive Awards - Summary of Restricted Stock Activities and Related Information (Details) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Number of Shares
Beginning balance (in shares)	418,742	299,702	139,544
Shares granted (in shares)	151,104	193,262	385,010
Shares vested (in shares)	(221,055)	(74,222)	(224,852)
Closing balance (in shares)	348,791	418,742	299,702
Weighted Average Grant Date Fair Value Per Share
Beginning balance (usd per share)	$ 48.32	$ 42.78	$ 38.89
Shares granted (usd per share)	56.07	55.51	43.01
Shares vested (usd per share)	47.74	43.72	40.74
Beginning balance (usd per share)	$ 53.06	$ 48.32	$ 42.78

Equity Incentive Awards - Assum

Equity Incentive Awards - Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
Dividend Yield	2.10%	0.00%	2.50%
Risk-free interest rate	0.30%	0.00%	2.80%
Expected Life	5 years 7 months 6 days	0 years	5 years 7 months 6 days
Expected Volatility	49.20%	0.00%	16.70%
Weighted Average Grant Date Fair Value Per Share (in dollars per share)	$ 29.58	$ 0	$ 6.48

Equity Incentive Awards - Sum_2

Equity Incentive Awards - Summary of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement [Abstract]
Options forfeited (in shares)		0	0	0
Options expired (in shares)		0	0	0
Shares Subject To Options
Beginning balance (in shares)		41,500	47,100	440,160
Options issued (in shares)	16,090	16,090		12,540
Options exercised (in shares)		0	(5,600)	(405,600)
Ending balance (in shares)		57,590	41,500	47,100	440,160
Exercisable at December 31, 2020 (in shares)		41,500
Weighted Average Exercise Price Per Share
Beginning balance (in usd per share)		$ 40.65	$ 36.95	$ 11.36
Options issued (in usd per share)	$ 66.81	66.81		44.83
Options exercised (in usd per share)			9.43	9.43
Ending balance (in usd per share)		47.96	$ 40.65	$ 36.95	$ 11.36
Exercisable at December 31, 2020 (in usd per share)		$ 40.65
Weighted Average Outstanding Contractual Life (in years)
Balance outstanding, Weighted Average Outstanding Contractual Life (in years)		7 years 2 months 12 days	7 years 3 months 18 days	7 years 3 months 18 days	1 year 7 months 6 days
Exercisable at December 31, 2020 (in years)		6 years 3 months 18 days
Average Intrinsic Value (in millions)
Beginning balance		$ 1.2	$ 0.5	$ 14.6
Options exercised		0.2		16.9
Ending balance		0.9	$ 1.2	$ 0.5	$ 14.6
Exercisable at December 31, 2020		$ 0.9

Long-Term Cash Incentive Plan -

Long-Term Cash Incentive Plan - Additional Information (Details) $ in Millions	Dec. 31, 2020USD ($)
Long Term Incentive Plan 2019
Deferred Compensation Arrangement with Individual, Share-based Payments
Accrued compensation expense	$ 1.5

Savings Plan - Additional Infor

Savings Plan - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Retirement Benefits [Abstract]
401(k) plan, deferral of eligible compensation, pre-tax basis	60.00%
401(k) plan, employer matching percentage for the first 3% of participants' contribution	100.00%
401(k) plan, employer matching percentage for the second 20% of participants' contribution	3.00%
401(k) plan, employer matching percentage for the second 2% of participants' contribution	50.00%
401(k) plan, employer matching percentage for the next 50% of participants' contribution	2.00%
401(k) plan, maximum employer matching contribution	4.00%
401(k) plan, total contributions	$ 2.9	$ 1.9	$ 1.7

Commitments and Contingencies N

Commitments and Contingencies Narratives (Details)	Dec. 31, 2020property
Westwinds | Operating Partnership | Mobile Home Community
Loss Contingencies
Number of sites	720

Reportable Segments - Narrative

Reportable Segments - Narratives (Details)	12 Months Ended
	Dec. 31, 2020segment
Segment Reporting [Abstract]
Number of Reportable Segments	2

Reportable Segments - Consolida

Reportable Segments - Consolidated Net Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting Information
Depreciation and amortization	$ (155,131)	$ (152,110)	$ (137,209)
Gain on sale of real estate, net	0	52,507	0
Reconciliation to consolidated net income:
Income from other investments, net	46,008	43,063	51,935
General and administrative	(39,276)	(35,679)	(37,684)
Other expenses	(2,567)	(2,865)	(1,483)
Interest and related amortization	(102,771)	(104,223)	(104,993)
Equity in income of unconsolidated joint ventures	5,399	8,755	4,939
Early debt retirement	(10,786)	(1,491)	(1,071)
Consolidated net income	241,416	295,922	226,386
Total assets	4,418,969	4,151,275	3,925,808
Capital improvements	217,082	257,993	181,622
Property Operations
Reconciliation to consolidated net income:
Income from other investments, net			51,935
Total assets	4,160,216	3,878,770	3,692,510
Capital improvements	157,467	116,349	94,015
Home Sales and Rentals Operations
Reconciliation to consolidated net income:
Total assets	258,753	272,505	233,298
Capital improvements	59,615	141,644	87,607
Operating Segments
Segment Reporting Information
Operations revenues	1,080,268	1,020,521	968,286
Operations expenses	(544,900)	(506,228)	(482,766)
Income from segment operations	535,368	514,293	485,520
Interest income	7,139	7,180	7,272
Depreciation and amortization	(155,131)	(152,110)	(137,209)
Gain on sale of real estate, net	0	52,507	0
Income (loss) from operations	387,376	421,870	355,583
Operating Segments | Property Operations
Segment Reporting Information
Operations revenues	1,017,249	969,560	916,565
Operations expenses	(488,153)	(461,128)	(434,360)
Income from segment operations	529,096	508,432	482,205
Interest income	4,385	3,856	3,374
Depreciation and amortization	(144,235)	(141,472)	(127,399)
Gain on sale of real estate, net	0	52,507	0
Income (loss) from operations	389,246	423,323	358,180
Operating Segments | Home Sales and Rentals Operations
Segment Reporting Information
Operations revenues	63,019	50,961	51,721
Operations expenses	(56,747)	(45,100)	(48,406)
Income from segment operations	6,272	5,861	3,315
Interest income	2,754	3,324	3,898
Depreciation and amortization	(10,896)	(10,638)	(9,810)
Gain on sale of real estate, net	0	0	0
Income (loss) from operations	(1,870)	(1,453)	(2,597)
Segment Reconciling Items
Reconciliation to consolidated net income:
Corporate interest income	15	27	253
Income from other investments, net	4,026	9,528	10,842
General and administrative	(39,276)	(35,679)	(37,684)
Other expenses	(2,567)	(2,865)	(1,483)
Interest and related amortization	(102,771)	(104,223)	(104,993)
Equity in income of unconsolidated joint ventures	5,399	8,755	4,939
Early debt retirement	$ (10,786)	$ (1,491)	$ (1,071)

Reportable Segments - Income fr

Reportable Segments - Income from Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues:
Rental income	$ 923,743	$ 879,635	$ 821,114
Revenue from contract with customer	21,739	19,111
Other income	46,008	43,063	51,935
Total revenues	1,091,448	1,037,256	986,653
Expenses:
Real estate taxes	66,120	62,338	55,892
Sales and marketing, gross	17,332	15,583	12,542
Membership sales commissions, deferred, net	(1,660)	(1,219)	(813)
Total expenses	855,431	802,596	765,206
Income before equity in income of unconsolidated joint ventures	236,017	287,167	221,447
Deferred revenue – annual membership subscriptions
Revenues:
Revenue from contract with customer	53,085	51,015	47,778
Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	21,739	19,111	15,191
Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(12,062)	(10,451)	(7,380)
Property management
Expenses:
Cost of home sales	57,967	56,509	53,736
Home Sales
Revenues:
Revenue from contract with customer	45,695	34,655	36,064
Expenses:
Cost of home sales	46,229	35,096	37,475
Property Operations
Revenues:
Rental income	907,305	864,701
Rental income, before adoption			806,785
Other income			51,935
Total revenues	1,017,249	969,560	916,565
Expenses:
Operating and maintenance	348,394	327,917	313,003
Real estate taxes	66,120	62,338	55,892
Sales and marketing, gross	17,332	15,583	12,542
Membership sales commissions, deferred, net	(1,660)	(1,219)	(813)
Total expenses	488,153	461,128	434,360
Income before equity in income of unconsolidated joint ventures	529,096	508,432	482,205
Property Operations | Deferred revenue – annual membership subscriptions
Revenues:
Revenue from contract with customer	53,085	51,015	47,778
Property Operations | Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	21,739	19,111	15,191
Property Operations | Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(12,062)	(10,451)	(7,380)
Property Operations | Ancillary services revenues, net
Revenues:
Revenue from contract with customer	1,174	2,121	2,256
Property Operations | Property management
Expenses:
Cost of home sales	57,967	56,509	53,736
Home Sales and Rentals Operations
Revenues:
Rental income	16,438	14,934
Rental income, before adoption			14,329
Total revenues	63,019	50,961	51,721
Expenses:
Operating and maintenance	5,946	5,603	6,836
Home selling expenses	4,572	4,401	4,095
Total expenses	56,747	45,100	48,406
Income before equity in income of unconsolidated joint ventures	6,272	5,861	3,315
Home Sales and Rentals Operations | Ancillary services revenues, net
Revenues:
Revenue from contract with customer	0	0	38
Home Sales and Rentals Operations | Home Sales
Revenues:
Revenue from contract with customer	45,695	34,655	36,064
Expenses:
Cost of home sales	46,229	35,096	37,475
Home Sales and Rentals Operations | Brokered resale revenues, net
Revenues:
Revenue from contract with customer	$ 886	$ 1,372	$ 1,290

Subsequent Events (Details)

Subsequent Events (Details)	Feb. 09, 2021USD ($)shares	Feb. 05, 2021USD ($)	Feb. 28, 2021USD ($)siteproperty	Mar. 31, 2020	Dec. 31, 2020USD ($)propertyshares	Dec. 31, 2019USD ($)propertysiteshares	Dec. 31, 2018USD ($)propertyshares
Subsequent Event
Purchase price					$ 209,200,000		$ 251,700,000
Line of credit facility, maximum borrowing capacity							400,000,000
Commitment fee							$ 3,700,000
Forecast
Subsequent Event
Purchase price			$ 266,400,000
Okeechobee KOA RV Resort | Forecast
Subsequent Event
Number of sites acquired | property			740
Purchase price			$ 42,200,000
Marinas
Subsequent Event
Number of properties acquired | property					1	11
Marinas | Forecast
Subsequent Event
Number of properties acquired | property			11
Slips | Forecast
Subsequent Event
Number of properties acquired | property			3,986
R V Resort
Subsequent Event
Number of sites acquired | site						1,614
Purchase price						$ 58,300,000
Number of properties acquired | property					7	4	4
R V Resort | Forecast
Subsequent Event
Number of sites acquired | site			181
Restricted Stock
Subsequent Event
Grants in period (in shares) | shares					151,104	193,262	385,010
2014 Awards | Restricted Stock
Subsequent Event
Shares categorized as vesting (percent)				50.00%
Vesting period (in years)				3 years
Shares categorized as performance based (percent)				50.00%
2014 Awards | Restricted Stock | Tranche One
Subsequent Event
Award vesting rights (in percentage)					33.33%
2014 Awards | Restricted Stock | Tranche Two
Subsequent Event
Award vesting rights (in percentage)					33.33%
2014 Awards | Restricted Stock | Tranche Three
Subsequent Event
Award vesting rights (in percentage)					33.33%
Subsequent Event | Line of Credit
Subsequent Event
Commitment fee		$ 1,100,000
Subsequent Event | Senior Unsecured Term Loan | Line of Credit
Subsequent Event
Line of credit facility, maximum borrowing capacity		$ 300,000,000
Stated interest rate (in percentage)		1.45%
Subsequent Event | 2014 Awards | Restricted Stock
Subsequent Event
Grants in period (in shares) | shares	104,734
Shares categorized as vesting (percent)	50.00%
Share based compensation, fair market value	$ 3,300,000
Shares categorized as performance based (percent)	50.00%
Subsequent Event | 2014 Awards | Performance Shares
Subsequent Event
Grants in period (in shares) | shares	17,454
Share based compensation, fair market value	$ 1,100,000

Schedule III Real Estate and _2

Schedule III Real Estate and Accumulated Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Real Estate and Accumulated Depreciation
Encumbrances	$ (2,444,930)
Initial Cost to ELS, Land	1,610,509
Initial Cost to ELS, Depreciable Property	3,019,771
Gross Amount Carried at Close of Period, Land	1,676,636
Gross Amount Carried at Close of Period, Depreciable Property	4,483,790
Gross Amount Carried at Close of Period, Total	6,160,426	$ 5,743,049	$ 5,273,477	$ 4,915,813
Accumulated Depreciation	(1,924,585)	$ (1,776,224)	$ (1,631,888)	$ (1,516,694)
Hidden Cove
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	212
Initial Cost to ELS, Depreciable Property	610
Gross Amount Carried at Close of Period, Land	212
Gross Amount Carried at Close of Period, Depreciable Property	2,452
Gross Amount Carried at Close of Period, Total	2,664
Accumulated Depreciation	(434)
Apache East
Real Estate and Accumulated Depreciation
Encumbrances	(4,930)
Initial Cost to ELS, Land	2,236
Initial Cost to ELS, Depreciable Property	4,181
Gross Amount Carried at Close of Period, Land	2,236
Gross Amount Carried at Close of Period, Depreciable Property	4,396
Gross Amount Carried at Close of Period, Total	6,632
Accumulated Depreciation	(1,577)
Countryside RV
Real Estate and Accumulated Depreciation
Encumbrances	(8,035)
Initial Cost to ELS, Land	2,056
Initial Cost to ELS, Depreciable Property	6,241
Gross Amount Carried at Close of Period, Land	2,056
Gross Amount Carried at Close of Period, Depreciable Property	8,000
Gross Amount Carried at Close of Period, Total	10,056
Accumulated Depreciation	(4,667)
Denali Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,394
Initial Cost to ELS, Depreciable Property	4,016
Gross Amount Carried at Close of Period, Land	2,394
Gross Amount Carried at Close of Period, Depreciable Property	4,340
Gross Amount Carried at Close of Period, Total	6,734
Accumulated Depreciation	(1,516)
Dolce Vita
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	52,803
Initial Cost to ELS, Depreciable Property	37,245
Gross Amount Carried at Close of Period, Land	52,803
Gross Amount Carried at Close of Period, Depreciable Property	37,248
Gross Amount Carried at Close of Period, Total	90,051
Accumulated Depreciation	0
Golden Sun RV
Real Estate and Accumulated Depreciation
Encumbrances	(5,701)
Initial Cost to ELS, Land	1,678
Initial Cost to ELS, Depreciable Property	5,049
Gross Amount Carried at Close of Period, Land	1,678
Gross Amount Carried at Close of Period, Depreciable Property	5,916
Gross Amount Carried at Close of Period, Total	7,594
Accumulated Depreciation	(3,391)
Meridian RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,445
Initial Cost to ELS, Depreciable Property	5,292
Gross Amount Carried at Close of Period, Land	6,445
Gross Amount Carried at Close of Period, Depreciable Property	5,292
Gross Amount Carried at Close of Period, Total	11,737
Accumulated Depreciation	0
Valley Vista
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	115
Initial Cost to ELS, Depreciable Property	429
Gross Amount Carried at Close of Period, Land	115
Gross Amount Carried at Close of Period, Depreciable Property	707
Gross Amount Carried at Close of Period, Total	822
Accumulated Depreciation	(229)
Casita Verde
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	719
Initial Cost to ELS, Depreciable Property	2,179
Gross Amount Carried at Close of Period, Land	719
Gross Amount Carried at Close of Period, Depreciable Property	2,452
Gross Amount Carried at Close of Period, Total	3,171
Accumulated Depreciation	(1,140)
Fiesta Grande
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,869
Initial Cost to ELS, Depreciable Property	8,653
Gross Amount Carried at Close of Period, Land	2,869
Gross Amount Carried at Close of Period, Depreciable Property	10,083
Gross Amount Carried at Close of Period, Total	12,952
Accumulated Depreciation	(4,587)
Foothills West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	747
Initial Cost to ELS, Depreciable Property	2,261
Gross Amount Carried at Close of Period, Land	747
Gross Amount Carried at Close of Period, Depreciable Property	2,815
Gross Amount Carried at Close of Period, Total	3,562
Accumulated Depreciation	(1,344)
Sunshine Valley
Real Estate and Accumulated Depreciation
Encumbrances	(25,359)
Initial Cost to ELS, Land	9,139
Initial Cost to ELS, Depreciable Property	12,912
Gross Amount Carried at Close of Period, Land	9,139
Gross Amount Carried at Close of Period, Depreciable Property	13,583
Gross Amount Carried at Close of Period, Total	22,722
Accumulated Depreciation	(4,775)
Verde Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,437
Initial Cost to ELS, Depreciable Property	3,390
Gross Amount Carried at Close of Period, Land	1,456
Gross Amount Carried at Close of Period, Depreciable Property	10,474
Gross Amount Carried at Close of Period, Total	11,930
Accumulated Depreciation	(2,896)
Casa del Sol East II
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,103
Initial Cost to ELS, Depreciable Property	6,283
Gross Amount Carried at Close of Period, Land	2,103
Gross Amount Carried at Close of Period, Depreciable Property	9,735
Gross Amount Carried at Close of Period, Total	11,838
Accumulated Depreciation	(5,509)
Casa del Sol East III
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,450
Initial Cost to ELS, Depreciable Property	7,452
Gross Amount Carried at Close of Period, Land	2,450
Gross Amount Carried at Close of Period, Depreciable Property	8,706
Gross Amount Carried at Close of Period, Total	11,156
Accumulated Depreciation	(6,146)
Palm Shadows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,400
Initial Cost to ELS, Depreciable Property	4,218
Gross Amount Carried at Close of Period, Land	1,400
Gross Amount Carried at Close of Period, Depreciable Property	6,071
Gross Amount Carried at Close of Period, Total	7,471
Accumulated Depreciation	(4,761)
Hacienda De Valencia
Real Estate and Accumulated Depreciation
Encumbrances	(19,408)
Initial Cost to ELS, Land	833
Initial Cost to ELS, Depreciable Property	2,701
Gross Amount Carried at Close of Period, Land	833
Gross Amount Carried at Close of Period, Depreciable Property	8,146
Gross Amount Carried at Close of Period, Total	8,979
Accumulated Depreciation	(5,857)
Mesa Spirit
Real Estate and Accumulated Depreciation
Encumbrances	(15,805)
Initial Cost to ELS, Land	17,382
Initial Cost to ELS, Depreciable Property	25,238
Gross Amount Carried at Close of Period, Land	17,574
Gross Amount Carried at Close of Period, Depreciable Property	25,530
Gross Amount Carried at Close of Period, Total	43,104
Accumulated Depreciation	(5,710)
Monte Vista Resort
Real Estate and Accumulated Depreciation
Encumbrances	(20,179)
Initial Cost to ELS, Land	11,402
Initial Cost to ELS, Depreciable Property	34,355
Gross Amount Carried at Close of Period, Land	11,402
Gross Amount Carried at Close of Period, Depreciable Property	66,694
Gross Amount Carried at Close of Period, Total	78,096
Accumulated Depreciation	(23,372)
Seyenna Vistas
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,360
Initial Cost to ELS, Depreciable Property	4,660
Gross Amount Carried at Close of Period, Land	1,273
Gross Amount Carried at Close of Period, Depreciable Property	8,166
Gross Amount Carried at Close of Period, Total	9,439
Accumulated Depreciation	(5,996)
The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Encumbrances	(12,182)
Initial Cost to ELS, Land	1,997
Initial Cost to ELS, Depreciable Property	6,024
Gross Amount Carried at Close of Period, Land	1,997
Gross Amount Carried at Close of Period, Depreciable Property	8,420
Gross Amount Carried at Close of Period, Total	10,417
Accumulated Depreciation	(6,882)
ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Encumbrances	(47,422)
Initial Cost to ELS, Land	24,890
Initial Cost to ELS, Depreciable Property	56,340
Gross Amount Carried at Close of Period, Land	24,905
Gross Amount Carried at Close of Period, Depreciable Property	81,744
Gross Amount Carried at Close of Period, Total	106,649
Accumulated Depreciation	(37,844)
Apollo Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	932
Initial Cost to ELS, Depreciable Property	3,219
Gross Amount Carried at Close of Period, Land	932
Gross Amount Carried at Close of Period, Depreciable Property	5,065
Gross Amount Carried at Close of Period, Total	5,997
Accumulated Depreciation	(3,845)
Casa del Sol West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,215
Initial Cost to ELS, Depreciable Property	6,467
Gross Amount Carried at Close of Period, Land	2,215
Gross Amount Carried at Close of Period, Depreciable Property	9,137
Gross Amount Carried at Close of Period, Total	11,352
Accumulated Depreciation	(5,618)
Carefree Manor
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	706
Initial Cost to ELS, Depreciable Property	3,040
Gross Amount Carried at Close of Period, Land	706
Gross Amount Carried at Close of Period, Depreciable Property	4,139
Gross Amount Carried at Close of Period, Total	4,845
Accumulated Depreciation	(2,875)
Central Park
Real Estate and Accumulated Depreciation
Encumbrances	(11,243)
Initial Cost to ELS, Land	1,612
Initial Cost to ELS, Depreciable Property	3,784
Gross Amount Carried at Close of Period, Land	1,612
Gross Amount Carried at Close of Period, Depreciable Property	5,803
Gross Amount Carried at Close of Period, Total	7,415
Accumulated Depreciation	(4,880)
Desert Skies
Real Estate and Accumulated Depreciation
Encumbrances	(4,473)
Initial Cost to ELS, Land	792
Initial Cost to ELS, Depreciable Property	3,126
Gross Amount Carried at Close of Period, Land	792
Gross Amount Carried at Close of Period, Depreciable Property	4,068
Gross Amount Carried at Close of Period, Total	4,860
Accumulated Depreciation	(2,894)
Sunrise Heights
Real Estate and Accumulated Depreciation
Encumbrances	(5,480)
Initial Cost to ELS, Land	1,000
Initial Cost to ELS, Depreciable Property	3,016
Gross Amount Carried at Close of Period, Land	1,000
Gross Amount Carried at Close of Period, Depreciable Property	4,999
Gross Amount Carried at Close of Period, Total	5,999
Accumulated Depreciation	(3,639)
Whispering Palms
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	670
Initial Cost to ELS, Depreciable Property	2,141
Gross Amount Carried at Close of Period, Land	670
Gross Amount Carried at Close of Period, Depreciable Property	2,641
Gross Amount Carried at Close of Period, Total	3,311
Accumulated Depreciation	(1,914)
Desert Vista
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	66
Initial Cost to ELS, Depreciable Property	268
Gross Amount Carried at Close of Period, Land	66
Gross Amount Carried at Close of Period, Depreciable Property	582
Gross Amount Carried at Close of Period, Total	648
Accumulated Depreciation	(205)
Sedona Shadows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,096
Initial Cost to ELS, Depreciable Property	3,431
Gross Amount Carried at Close of Period, Land	1,096
Gross Amount Carried at Close of Period, Depreciable Property	5,707
Gross Amount Carried at Close of Period, Total	6,803
Accumulated Depreciation	(3,604)
Venture In
Real Estate and Accumulated Depreciation
Encumbrances	(8,661)
Initial Cost to ELS, Land	2,050
Initial Cost to ELS, Depreciable Property	6,188
Gross Amount Carried at Close of Period, Land	2,050
Gross Amount Carried at Close of Period, Depreciable Property	6,965
Gross Amount Carried at Close of Period, Total	9,015
Accumulated Depreciation	(3,337)
Paradise
Real Estate and Accumulated Depreciation
Encumbrances	(36,055)
Initial Cost to ELS, Land	6,414
Initial Cost to ELS, Depreciable Property	19,263
Gross Amount Carried at Close of Period, Land	6,425
Gross Amount Carried at Close of Period, Depreciable Property	22,337
Gross Amount Carried at Close of Period, Total	28,762
Accumulated Depreciation	(12,666)
The Meadows AZ
Real Estate and Accumulated Depreciation
Encumbrances	(15,933)
Initial Cost to ELS, Land	2,613
Initial Cost to ELS, Depreciable Property	7,887
Gross Amount Carried at Close of Period, Land	2,613
Gross Amount Carried at Close of Period, Depreciable Property	12,596
Gross Amount Carried at Close of Period, Total	15,209
Accumulated Depreciation	(9,549)
Fairview Manor
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,674
Initial Cost to ELS, Depreciable Property	4,708
Gross Amount Carried at Close of Period, Land	1,674
Gross Amount Carried at Close of Period, Depreciable Property	7,255
Gross Amount Carried at Close of Period, Total	8,929
Accumulated Depreciation	(5,031)
Voyager Expansion
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,148
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	6,148
Gross Amount Carried at Close of Period, Depreciable Property	0
Gross Amount Carried at Close of Period, Total	6,148
Accumulated Depreciation	0
Westpark
Real Estate and Accumulated Depreciation
Encumbrances	(8,425)
Initial Cost to ELS, Land	4,495
Initial Cost to ELS, Depreciable Property	10,517
Gross Amount Carried at Close of Period, Land	4,495
Gross Amount Carried at Close of Period, Depreciable Property	15,105
Gross Amount Carried at Close of Period, Total	19,600
Accumulated Depreciation	(4,028)
Araby Acres
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,440
Initial Cost to ELS, Depreciable Property	4,345
Gross Amount Carried at Close of Period, Land	1,440
Gross Amount Carried at Close of Period, Depreciable Property	5,605
Gross Amount Carried at Close of Period, Total	7,045
Accumulated Depreciation	(2,948)
Cactus Gardens
Real Estate and Accumulated Depreciation
Encumbrances	(6,089)
Initial Cost to ELS, Land	1,992
Initial Cost to ELS, Depreciable Property	5,984
Gross Amount Carried at Close of Period, Land	1,992
Gross Amount Carried at Close of Period, Depreciable Property	6,594
Gross Amount Carried at Close of Period, Total	8,586
Accumulated Depreciation	(3,534)
Capri
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,595
Initial Cost to ELS, Depreciable Property	4,774
Gross Amount Carried at Close of Period, Land	1,595
Gross Amount Carried at Close of Period, Depreciable Property	5,277
Gross Amount Carried at Close of Period, Total	6,872
Accumulated Depreciation	(2,469)
Desert Paradise
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	666
Initial Cost to ELS, Depreciable Property	2,011
Gross Amount Carried at Close of Period, Land	666
Gross Amount Carried at Close of Period, Depreciable Property	2,424
Gross Amount Carried at Close of Period, Total	3,090
Accumulated Depreciation	(1,319)
Foothill Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	459
Initial Cost to ELS, Depreciable Property	1,402
Gross Amount Carried at Close of Period, Land	459
Gross Amount Carried at Close of Period, Depreciable Property	1,796
Gross Amount Carried at Close of Period, Total	2,255
Accumulated Depreciation	(963)
Mesa Verde RV
Real Estate and Accumulated Depreciation
Encumbrances	(4,432)
Initial Cost to ELS, Land	1,387
Initial Cost to ELS, Depreciable Property	4,148
Gross Amount Carried at Close of Period, Land	1,387
Gross Amount Carried at Close of Period, Depreciable Property	4,937
Gross Amount Carried at Close of Period, Total	6,324
Accumulated Depreciation	(2,236)
Suni Sands
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,249
Initial Cost to ELS, Depreciable Property	3,759
Gross Amount Carried at Close of Period, Land	1,249
Gross Amount Carried at Close of Period, Depreciable Property	4,448
Gross Amount Carried at Close of Period, Total	5,697
Accumulated Depreciation	(2,388)
Cultus Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	410
Initial Cost to ELS, Depreciable Property	968
Gross Amount Carried at Close of Period, Land	416
Gross Amount Carried at Close of Period, Depreciable Property	1,538
Gross Amount Carried at Close of Period, Total	1,954
Accumulated Depreciation	(811)
Soledad Canyon
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,933
Initial Cost to ELS, Depreciable Property	6,917
Gross Amount Carried at Close of Period, Land	2,972
Gross Amount Carried at Close of Period, Depreciable Property	15,383
Gross Amount Carried at Close of Period, Total	18,355
Accumulated Depreciation	(5,748)
Los Ranchos
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,336
Initial Cost to ELS, Depreciable Property	15,774
Gross Amount Carried at Close of Period, Land	8,336
Gross Amount Carried at Close of Period, Depreciable Property	16,846
Gross Amount Carried at Close of Period, Total	25,182
Accumulated Depreciation	(5,850)
Monte del Lago
Real Estate and Accumulated Depreciation
Encumbrances	(35,627)
Initial Cost to ELS, Land	3,150
Initial Cost to ELS, Depreciable Property	9,469
Gross Amount Carried at Close of Period, Land	3,150
Gross Amount Carried at Close of Period, Depreciable Property	14,399
Gross Amount Carried at Close of Period, Total	17,549
Accumulated Depreciation	(9,457)
Date Palm Country Club
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	18,179
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	26,550
Gross Amount Carried at Close of Period, Total	26,550
Accumulated Depreciation	(21,113)
Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	216
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	900
Gross Amount Carried at Close of Period, Total	900
Accumulated Depreciation	(510)
Colony Park
Real Estate and Accumulated Depreciation
Encumbrances	(7,568)
Initial Cost to ELS, Land	890
Initial Cost to ELS, Depreciable Property	2,837
Gross Amount Carried at Close of Period, Land	890
Gross Amount Carried at Close of Period, Depreciable Property	4,445
Gross Amount Carried at Close of Period, Total	5,335
Accumulated Depreciation	(2,867)
Russian River
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	368
Initial Cost to ELS, Depreciable Property	868
Gross Amount Carried at Close of Period, Land	373
Gross Amount Carried at Close of Period, Depreciable Property	1,473
Gross Amount Carried at Close of Period, Total	1,846
Accumulated Depreciation	(653)
Oakzanita Springs
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	396
Initial Cost to ELS, Depreciable Property	934
Gross Amount Carried at Close of Period, Land	401
Gross Amount Carried at Close of Period, Depreciable Property	3,308
Gross Amount Carried at Close of Period, Total	3,709
Accumulated Depreciation	(1,211)
Rancho Mesa
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,130
Initial Cost to ELS, Depreciable Property	6,389
Gross Amount Carried at Close of Period, Land	2,130
Gross Amount Carried at Close of Period, Depreciable Property	7,944
Gross Amount Carried at Close of Period, Total	10,074
Accumulated Depreciation	(5,420)
Rancho Valley
Real Estate and Accumulated Depreciation
Encumbrances	(18,320)
Initial Cost to ELS, Land	685
Initial Cost to ELS, Depreciable Property	1,902
Gross Amount Carried at Close of Period, Land	685
Gross Amount Carried at Close of Period, Depreciable Property	3,952
Gross Amount Carried at Close of Period, Total	4,637
Accumulated Depreciation	(2,940)
Snowflower
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	308
Initial Cost to ELS, Depreciable Property	727
Gross Amount Carried at Close of Period, Land	312
Gross Amount Carried at Close of Period, Depreciable Property	2,803
Gross Amount Carried at Close of Period, Total	3,115
Accumulated Depreciation	(900)
Four Seasons
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	756
Initial Cost to ELS, Depreciable Property	2,348
Gross Amount Carried at Close of Period, Land	756
Gross Amount Carried at Close of Period, Depreciable Property	4,277
Gross Amount Carried at Close of Period, Total	5,033
Accumulated Depreciation	(2,406)
Yosemite Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,045
Initial Cost to ELS, Depreciable Property	4,823
Gross Amount Carried at Close of Period, Land	2,072
Gross Amount Carried at Close of Period, Depreciable Property	11,029
Gross Amount Carried at Close of Period, Total	13,101
Accumulated Depreciation	(3,884)
Royal Holiday
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	778
Initial Cost to ELS, Depreciable Property	2,643
Gross Amount Carried at Close of Period, Land	778
Gross Amount Carried at Close of Period, Depreciable Property	7,660
Gross Amount Carried at Close of Period, Total	8,438
Accumulated Depreciation	(3,360)
Idyllwild
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	313
Initial Cost to ELS, Depreciable Property	737
Gross Amount Carried at Close of Period, Land	317
Gross Amount Carried at Close of Period, Depreciable Property	2,938
Gross Amount Carried at Close of Period, Total	3,255
Accumulated Depreciation	(1,047)
Pio Pico
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,626
Initial Cost to ELS, Depreciable Property	6,194
Gross Amount Carried at Close of Period, Land	2,661
Gross Amount Carried at Close of Period, Depreciable Property	10,881
Gross Amount Carried at Close of Period, Total	13,542
Accumulated Depreciation	(4,700)
Tahoe Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	5,428
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	7,066
Gross Amount Carried at Close of Period, Total	7,066
Accumulated Depreciation	(3,563)
Sea Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	871
Initial Cost to ELS, Depreciable Property	2,703
Gross Amount Carried at Close of Period, Land	871
Gross Amount Carried at Close of Period, Depreciable Property	3,878
Gross Amount Carried at Close of Period, Total	4,749
Accumulated Depreciation	(2,546)
Ponderosa Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	900
Initial Cost to ELS, Depreciable Property	2,100
Gross Amount Carried at Close of Period, Land	900
Gross Amount Carried at Close of Period, Depreciable Property	4,878
Gross Amount Carried at Close of Period, Total	5,778
Accumulated Depreciation	(1,590)
Turtle Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	268
Initial Cost to ELS, Depreciable Property	633
Gross Amount Carried at Close of Period, Land	272
Gross Amount Carried at Close of Period, Depreciable Property	2,080
Gross Amount Carried at Close of Period, Total	2,352
Accumulated Depreciation	(605)
Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	20,379
Initial Cost to ELS, Depreciable Property	8,204
Gross Amount Carried at Close of Period, Land	20,379
Gross Amount Carried at Close of Period, Depreciable Property	8,217
Gross Amount Carried at Close of Period, Total	28,596
Accumulated Depreciation	(52)
Wilderness Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,157
Initial Cost to ELS, Depreciable Property	5,088
Gross Amount Carried at Close of Period, Land	2,186
Gross Amount Carried at Close of Period, Depreciable Property	8,151
Gross Amount Carried at Close of Period, Total	10,337
Accumulated Depreciation	(3,617)
Coralwood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	5,047
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	6,699
Gross Amount Carried at Close of Period, Total	6,699
Accumulated Depreciation	(4,516)
Morgan Hill
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,856
Initial Cost to ELS, Depreciable Property	4,378
Gross Amount Carried at Close of Period, Land	2,836
Gross Amount Carried at Close of Period, Depreciable Property	9,947
Gross Amount Carried at Close of Period, Total	12,783
Accumulated Depreciation	(3,229)
Lake Minden
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	961
Initial Cost to ELS, Depreciable Property	2,267
Gross Amount Carried at Close of Period, Land	974
Gross Amount Carried at Close of Period, Depreciable Property	3,825
Gross Amount Carried at Close of Period, Total	4,799
Accumulated Depreciation	(1,910)
Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,940
Initial Cost to ELS, Depreciable Property	5,632
Gross Amount Carried at Close of Period, Land	1,940
Gross Amount Carried at Close of Period, Depreciable Property	7,294
Gross Amount Carried at Close of Period, Total	9,234
Accumulated Depreciation	(3,531)
Lake of the Springs
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,062
Initial Cost to ELS, Depreciable Property	2,504
Gross Amount Carried at Close of Period, Land	1,076
Gross Amount Carried at Close of Period, Depreciable Property	4,832
Gross Amount Carried at Close of Period, Total	5,908
Accumulated Depreciation	(2,041)
Concord Cascade
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	985
Initial Cost to ELS, Depreciable Property	3,016
Gross Amount Carried at Close of Period, Land	985
Gross Amount Carried at Close of Period, Depreciable Property	6,477
Gross Amount Carried at Close of Period, Total	7,462
Accumulated Depreciation	(4,634)
San Francisco RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,660
Initial Cost to ELS, Depreciable Property	4,973
Gross Amount Carried at Close of Period, Land	1,660
Gross Amount Carried at Close of Period, Depreciable Property	8,028
Gross Amount Carried at Close of Period, Total	9,688
Accumulated Depreciation	(4,559)
San Benito
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,411
Initial Cost to ELS, Depreciable Property	3,328
Gross Amount Carried at Close of Period, Land	1,430
Gross Amount Carried at Close of Period, Depreciable Property	6,568
Gross Amount Carried at Close of Period, Total	7,998
Accumulated Depreciation	(2,737)
Palm Springs
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,811
Initial Cost to ELS, Depreciable Property	4,271
Gross Amount Carried at Close of Period, Land	1,835
Gross Amount Carried at Close of Period, Depreciable Property	6,435
Gross Amount Carried at Close of Period, Total	8,270
Accumulated Depreciation	(3,016)
Las Palmas Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,295
Initial Cost to ELS, Depreciable Property	3,866
Gross Amount Carried at Close of Period, Land	1,295
Gross Amount Carried at Close of Period, Depreciable Property	4,916
Gross Amount Carried at Close of Period, Total	6,211
Accumulated Depreciation	(2,521)
Parque La Quinta
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,799
Initial Cost to ELS, Depreciable Property	5,450
Gross Amount Carried at Close of Period, Land	1,799
Gross Amount Carried at Close of Period, Depreciable Property	6,533
Gross Amount Carried at Close of Period, Total	8,332
Accumulated Depreciation	(3,342)
Quail Meadows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,155
Initial Cost to ELS, Depreciable Property	3,469
Gross Amount Carried at Close of Period, Land	1,155
Gross Amount Carried at Close of Period, Depreciable Property	4,582
Gross Amount Carried at Close of Period, Total	5,737
Accumulated Depreciation	(3,058)
California Hawaiian
Real Estate and Accumulated Depreciation
Encumbrances	(34,528)
Initial Cost to ELS, Land	5,825
Initial Cost to ELS, Depreciable Property	17,755
Gross Amount Carried at Close of Period, Land	5,825
Gross Amount Carried at Close of Period, Depreciable Property	22,879
Gross Amount Carried at Close of Period, Total	28,704
Accumulated Depreciation	(16,399)
Nicholson Plaza
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	4,512
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	5,199
Gross Amount Carried at Close of Period, Total	5,199
Accumulated Depreciation	(4,291)
Sunshadow
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	12,334
Initial Cost to ELS, Depreciable Property	5,707
Gross Amount Carried at Close of Period, Land	12,342
Gross Amount Carried at Close of Period, Depreciable Property	6,856
Gross Amount Carried at Close of Period, Total	19,198
Accumulated Depreciation	(4,837)
Village of the Four Seasons
Real Estate and Accumulated Depreciation
Encumbrances	(19,666)
Initial Cost to ELS, Land	5,229
Initial Cost to ELS, Depreciable Property	15,714
Gross Amount Carried at Close of Period, Land	5,229
Gross Amount Carried at Close of Period, Depreciable Property	17,730
Gross Amount Carried at Close of Period, Total	22,959
Accumulated Depreciation	(9,293)
Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	17,616
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	28,588
Gross Amount Carried at Close of Period, Total	28,588
Accumulated Depreciation	(23,728)
Laguna Lake
Real Estate and Accumulated Depreciation
Encumbrances	(18,708)
Initial Cost to ELS, Land	2,845
Initial Cost to ELS, Depreciable Property	6,520
Gross Amount Carried at Close of Period, Land	2,845
Gross Amount Carried at Close of Period, Depreciable Property	8,177
Gross Amount Carried at Close of Period, Total	11,022
Accumulated Depreciation	(5,631)
Contempo Marin
Real Estate and Accumulated Depreciation
Encumbrances	(36,927)
Initial Cost to ELS, Land	4,787
Initial Cost to ELS, Depreciable Property	16,379
Gross Amount Carried at Close of Period, Land	4,787
Gross Amount Carried at Close of Period, Depreciable Property	20,733
Gross Amount Carried at Close of Period, Total	25,520
Accumulated Depreciation	(17,053)
Rancho Oso
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	860
Initial Cost to ELS, Depreciable Property	2,029
Gross Amount Carried at Close of Period, Land	872
Gross Amount Carried at Close of Period, Depreciable Property	4,767
Gross Amount Carried at Close of Period, Total	5,639
Accumulated Depreciation	(1,740)
De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Encumbrances	(46,010)
Initial Cost to ELS, Land	2,103
Initial Cost to ELS, Depreciable Property	7,201
Gross Amount Carried at Close of Period, Land	2,103
Gross Amount Carried at Close of Period, Depreciable Property	13,039
Gross Amount Carried at Close of Period, Total	15,142
Accumulated Depreciation	(8,340)
Meadowbrook
Real Estate and Accumulated Depreciation
Encumbrances	(22,627)
Initial Cost to ELS, Land	4,345
Initial Cost to ELS, Depreciable Property	12,528
Gross Amount Carried at Close of Period, Land	4,345
Gross Amount Carried at Close of Period, Depreciable Property	15,835
Gross Amount Carried at Close of Period, Total	20,180
Accumulated Depreciation	(11,025)
Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,595
Initial Cost to ELS, Depreciable Property	3,937
Gross Amount Carried at Close of Period, Land	1,595
Gross Amount Carried at Close of Period, Depreciable Property	4,765
Gross Amount Carried at Close of Period, Total	6,360
Accumulated Depreciation	(1,955)
Lamplighter Village
Real Estate and Accumulated Depreciation
Encumbrances	(32,920)
Initial Cost to ELS, Land	633
Initial Cost to ELS, Depreciable Property	2,201
Gross Amount Carried at Close of Period, Land	633
Gross Amount Carried at Close of Period, Depreciable Property	4,504
Gross Amount Carried at Close of Period, Total	5,137
Accumulated Depreciation	(3,323)
Santiago Estates
Real Estate and Accumulated Depreciation
Encumbrances	(22,705)
Initial Cost to ELS, Land	3,562
Initial Cost to ELS, Depreciable Property	10,767
Gross Amount Carried at Close of Period, Land	3,562
Gross Amount Carried at Close of Period, Depreciable Property	14,160
Gross Amount Carried at Close of Period, Total	17,722
Accumulated Depreciation	(9,361)
Royal Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	602
Initial Cost to ELS, Depreciable Property	1,921
Gross Amount Carried at Close of Period, Land	602
Gross Amount Carried at Close of Period, Depreciable Property	3,687
Gross Amount Carried at Close of Period, Total	4,289
Accumulated Depreciation	(2,077)
Hillcrest Village CO
Real Estate and Accumulated Depreciation
Encumbrances	(39,298)
Initial Cost to ELS, Land	1,912
Initial Cost to ELS, Depreciable Property	5,202
Gross Amount Carried at Close of Period, Land	2,201
Gross Amount Carried at Close of Period, Depreciable Property	12,086
Gross Amount Carried at Close of Period, Total	14,287
Accumulated Depreciation	(8,040)
Cimarron Village
Real Estate and Accumulated Depreciation
Encumbrances	(29,785)
Initial Cost to ELS, Land	863
Initial Cost to ELS, Depreciable Property	2,790
Gross Amount Carried at Close of Period, Land	863
Gross Amount Carried at Close of Period, Depreciable Property	4,719
Gross Amount Carried at Close of Period, Total	5,582
Accumulated Depreciation	(3,600)
Holiday Village CO
Real Estate and Accumulated Depreciation
Encumbrances	(19,672)
Initial Cost to ELS, Land	567
Initial Cost to ELS, Depreciable Property	1,759
Gross Amount Carried at Close of Period, Land	567
Gross Amount Carried at Close of Period, Depreciable Property	4,524
Gross Amount Carried at Close of Period, Total	5,091
Accumulated Depreciation	(2,916)
Bear Creek Village
Real Estate and Accumulated Depreciation
Encumbrances	(5,883)
Initial Cost to ELS, Land	1,100
Initial Cost to ELS, Depreciable Property	3,359
Gross Amount Carried at Close of Period, Land	1,100
Gross Amount Carried at Close of Period, Depreciable Property	4,485
Gross Amount Carried at Close of Period, Total	5,585
Accumulated Depreciation	(2,912)
Holiday Hills Village
Real Estate and Accumulated Depreciation
Encumbrances	(58,559)
Initial Cost to ELS, Land	2,159
Initial Cost to ELS, Depreciable Property	7,780
Gross Amount Carried at Close of Period, Land	2,159
Gross Amount Carried at Close of Period, Depreciable Property	16,848
Gross Amount Carried at Close of Period, Total	19,007
Accumulated Depreciation	(12,228)
Golden Terrace
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	826
Initial Cost to ELS, Depreciable Property	2,415
Gross Amount Carried at Close of Period, Land	826
Gross Amount Carried at Close of Period, Depreciable Property	5,829
Gross Amount Carried at Close of Period, Total	6,655
Accumulated Depreciation	(3,693)
Golden Terrace South
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	750
Initial Cost to ELS, Depreciable Property	2,265
Gross Amount Carried at Close of Period, Land	750
Gross Amount Carried at Close of Period, Depreciable Property	3,328
Gross Amount Carried at Close of Period, Total	4,078
Accumulated Depreciation	(2,302)
Golden Terrace West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,694
Initial Cost to ELS, Depreciable Property	5,065
Gross Amount Carried at Close of Period, Land	1,694
Gross Amount Carried at Close of Period, Depreciable Property	12,645
Gross Amount Carried at Close of Period, Total	14,339
Accumulated Depreciation	(6,795)
Pueblo Grande
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	241
Initial Cost to ELS, Depreciable Property	1,069
Gross Amount Carried at Close of Period, Land	241
Gross Amount Carried at Close of Period, Depreciable Property	4,392
Gross Amount Carried at Close of Period, Total	4,633
Accumulated Depreciation	(1,791)
Woodland Hills
Real Estate and Accumulated Depreciation
Encumbrances	(33,521)
Initial Cost to ELS, Land	1,928
Initial Cost to ELS, Depreciable Property	4,408
Gross Amount Carried at Close of Period, Land	1,928
Gross Amount Carried at Close of Period, Depreciable Property	8,765
Gross Amount Carried at Close of Period, Total	10,693
Accumulated Depreciation	(6,421)
Stonegate Manor
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,011
Initial Cost to ELS, Depreciable Property	12,336
Gross Amount Carried at Close of Period, Land	6,011
Gross Amount Carried at Close of Period, Depreciable Property	12,803
Gross Amount Carried at Close of Period, Total	18,814
Accumulated Depreciation	(4,616)
Waterford Estates
Real Estate and Accumulated Depreciation
Encumbrances	(38,991)
Initial Cost to ELS, Land	5,250
Initial Cost to ELS, Depreciable Property	16,202
Gross Amount Carried at Close of Period, Land	5,250
Gross Amount Carried at Close of Period, Depreciable Property	19,237
Gross Amount Carried at Close of Period, Total	24,487
Accumulated Depreciation	(9,262)
McNicol Place
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	562
Initial Cost to ELS, Depreciable Property	1,710
Gross Amount Carried at Close of Period, Land	562
Gross Amount Carried at Close of Period, Depreciable Property	1,980
Gross Amount Carried at Close of Period, Total	2,542
Accumulated Depreciation	(1,420)
Whispering Pines
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,536
Initial Cost to ELS, Depreciable Property	4,609
Gross Amount Carried at Close of Period, Land	1,536
Gross Amount Carried at Close of Period, Depreciable Property	7,203
Gross Amount Carried at Close of Period, Total	8,739
Accumulated Depreciation	(5,759)
Mariner's Cove
Real Estate and Accumulated Depreciation
Encumbrances	(19,157)
Initial Cost to ELS, Land	990
Initial Cost to ELS, Depreciable Property	2,971
Gross Amount Carried at Close of Period, Land	990
Gross Amount Carried at Close of Period, Depreciable Property	10,201
Gross Amount Carried at Close of Period, Total	11,191
Accumulated Depreciation	(7,403)
Sweetbriar
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	498
Initial Cost to ELS, Depreciable Property	1,527
Gross Amount Carried at Close of Period, Land	498
Gross Amount Carried at Close of Period, Depreciable Property	2,453
Gross Amount Carried at Close of Period, Total	2,951
Accumulated Depreciation	(1,603)
Aspen Meadows
Real Estate and Accumulated Depreciation
Encumbrances	(10,835)
Initial Cost to ELS, Land	1,148
Initial Cost to ELS, Depreciable Property	3,460
Gross Amount Carried at Close of Period, Land	1,148
Gross Amount Carried at Close of Period, Depreciable Property	4,206
Gross Amount Carried at Close of Period, Total	5,354
Accumulated Depreciation	(3,055)
Camelot Meadows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	527
Initial Cost to ELS, Depreciable Property	2,058
Gross Amount Carried at Close of Period, Land	1,778
Gross Amount Carried at Close of Period, Depreciable Property	6,814
Gross Amount Carried at Close of Period, Total	8,592
Accumulated Depreciation	(4,803)
Riverside RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,400
Initial Cost to ELS, Depreciable Property	11,905
Gross Amount Carried at Close of Period, Land	8,400
Gross Amount Carried at Close of Period, Depreciable Property	12,647
Gross Amount Carried at Close of Period, Total	21,047
Accumulated Depreciation	(3,413)
Toby’s RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,093
Initial Cost to ELS, Depreciable Property	3,280
Gross Amount Carried at Close of Period, Land	1,093
Gross Amount Carried at Close of Period, Depreciable Property	3,989
Gross Amount Carried at Close of Period, Total	5,082
Accumulated Depreciation	(2,123)
Sunshine Key
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,273
Initial Cost to ELS, Depreciable Property	15,822
Gross Amount Carried at Close of Period, Land	5,273
Gross Amount Carried at Close of Period, Depreciable Property	32,139
Gross Amount Carried at Close of Period, Total	37,412
Accumulated Depreciation	(11,535)
Windmill Manor
Real Estate and Accumulated Depreciation
Encumbrances	(11,885)
Initial Cost to ELS, Land	2,153
Initial Cost to ELS, Depreciable Property	6,125
Gross Amount Carried at Close of Period, Land	2,153
Gross Amount Carried at Close of Period, Depreciable Property	8,473
Gross Amount Carried at Close of Period, Total	10,626
Accumulated Depreciation	(5,836)
Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,300
Initial Cost to ELS, Depreciable Property	6,903
Gross Amount Carried at Close of Period, Land	2,300
Gross Amount Carried at Close of Period, Depreciable Property	8,399
Gross Amount Carried at Close of Period, Total	10,699
Accumulated Depreciation	(4,421)
Clover Leaf Farms
Real Estate and Accumulated Depreciation
Encumbrances	(32,336)
Initial Cost to ELS, Land	13,684
Initial Cost to ELS, Depreciable Property	24,106
Gross Amount Carried at Close of Period, Land	13,684
Gross Amount Carried at Close of Period, Depreciable Property	29,883
Gross Amount Carried at Close of Period, Total	43,567
Accumulated Depreciation	(9,099)
Clover Leaf Forest
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,092
Initial Cost to ELS, Depreciable Property	2,178
Gross Amount Carried at Close of Period, Land	1,092
Gross Amount Carried at Close of Period, Depreciable Property	2,599
Gross Amount Carried at Close of Period, Total	3,691
Accumulated Depreciation	(766)
Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	12,572
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	12,596
Gross Amount Carried at Close of Period, Depreciable Property	205
Gross Amount Carried at Close of Period, Total	12,801
Accumulated Depreciation	0
Glen Ellen
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	619
Initial Cost to ELS, Depreciable Property	1,882
Gross Amount Carried at Close of Period, Land	619
Gross Amount Carried at Close of Period, Depreciable Property	2,360
Gross Amount Carried at Close of Period, Total	2,979
Accumulated Depreciation	(1,309)
Hillcrest FL
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,278
Initial Cost to ELS, Depreciable Property	3,928
Gross Amount Carried at Close of Period, Land	1,278
Gross Amount Carried at Close of Period, Depreciable Property	5,534
Gross Amount Carried at Close of Period, Total	6,812
Accumulated Depreciation	(3,937)
Holiday Ranch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	925
Initial Cost to ELS, Depreciable Property	2,866
Gross Amount Carried at Close of Period, Land	925
Gross Amount Carried at Close of Period, Depreciable Property	3,603
Gross Amount Carried at Close of Period, Total	4,528
Accumulated Depreciation	(2,516)
Serendipity
Real Estate and Accumulated Depreciation
Encumbrances	(16,953)
Initial Cost to ELS, Land	18,944
Initial Cost to ELS, Depreciable Property	11,782
Gross Amount Carried at Close of Period, Land	18,944
Gross Amount Carried at Close of Period, Depreciable Property	14,007
Gross Amount Carried at Close of Period, Total	32,951
Accumulated Depreciation	(3,362)
Shady Lane Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,984
Initial Cost to ELS, Depreciable Property	8,482
Gross Amount Carried at Close of Period, Land	4,984
Gross Amount Carried at Close of Period, Depreciable Property	9,103
Gross Amount Carried at Close of Period, Total	14,087
Accumulated Depreciation	(3,264)
Shady Lane Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,102
Initial Cost to ELS, Depreciable Property	5,480
Gross Amount Carried at Close of Period, Land	3,102
Gross Amount Carried at Close of Period, Depreciable Property	5,833
Gross Amount Carried at Close of Period, Total	8,935
Accumulated Depreciation	(2,106)
Silk Oak Lodge
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,649
Initial Cost to ELS, Depreciable Property	5,028
Gross Amount Carried at Close of Period, Land	1,649
Gross Amount Carried at Close of Period, Depreciable Property	5,651
Gross Amount Carried at Close of Period, Total	7,300
Accumulated Depreciation	(3,200)
Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,883
Initial Cost to ELS, Depreciable Property	11,700
Gross Amount Carried at Close of Period, Land	3,883
Gross Amount Carried at Close of Period, Depreciable Property	14,698
Gross Amount Carried at Close of Period, Total	18,581
Accumulated Depreciation	(6,706)
Lake Magic
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,595
Initial Cost to ELS, Depreciable Property	4,793
Gross Amount Carried at Close of Period, Land	1,595
Gross Amount Carried at Close of Period, Depreciable Property	6,250
Gross Amount Carried at Close of Period, Total	7,845
Accumulated Depreciation	(3,228)
Orange Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,303
Initial Cost to ELS, Depreciable Property	6,815
Gross Amount Carried at Close of Period, Land	4,303
Gross Amount Carried at Close of Period, Depreciable Property	7,893
Gross Amount Carried at Close of Period, Total	12,196
Accumulated Depreciation	(2,714)
Orlando
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,975
Initial Cost to ELS, Depreciable Property	7,017
Gross Amount Carried at Close of Period, Land	3,015
Gross Amount Carried at Close of Period, Depreciable Property	23,290
Gross Amount Carried at Close of Period, Total	26,305
Accumulated Depreciation	(5,871)
Crystal Isles
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	926
Initial Cost to ELS, Depreciable Property	2,787
Gross Amount Carried at Close of Period, Land	936
Gross Amount Carried at Close of Period, Depreciable Property	6,367
Gross Amount Carried at Close of Period, Total	7,303
Accumulated Depreciation	(2,586)
Cheron Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	10,393
Initial Cost to ELS, Depreciable Property	6,217
Gross Amount Carried at Close of Period, Land	10,393
Gross Amount Carried at Close of Period, Depreciable Property	6,546
Gross Amount Carried at Close of Period, Total	16,939
Accumulated Depreciation	(2,637)
Carriage Cove
Real Estate and Accumulated Depreciation
Encumbrances	(16,342)
Initial Cost to ELS, Land	2,914
Initial Cost to ELS, Depreciable Property	8,682
Gross Amount Carried at Close of Period, Land	2,914
Gross Amount Carried at Close of Period, Depreciable Property	11,000
Gross Amount Carried at Close of Period, Total	13,914
Accumulated Depreciation	(7,688)
Lake Haven
Real Estate and Accumulated Depreciation
Encumbrances	(13,613)
Initial Cost to ELS, Land	1,135
Initial Cost to ELS, Depreciable Property	4,047
Gross Amount Carried at Close of Period, Land	1,135
Gross Amount Carried at Close of Period, Depreciable Property	8,367
Gross Amount Carried at Close of Period, Total	9,502
Accumulated Depreciation	(6,237)
Marker 1 Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	21,685
Initial Cost to ELS, Depreciable Property	15,758
Gross Amount Carried at Close of Period, Land	21,685
Gross Amount Carried at Close of Period, Depreciable Property	15,739
Gross Amount Carried at Close of Period, Total	37,424
Accumulated Depreciation	0
Coquina Crossing
Real Estate and Accumulated Depreciation
Encumbrances	(28,170)
Initial Cost to ELS, Land	5,274
Initial Cost to ELS, Depreciable Property	5,545
Gross Amount Carried at Close of Period, Land	5,274
Gross Amount Carried at Close of Period, Depreciable Property	25,366
Gross Amount Carried at Close of Period, Total	30,640
Accumulated Depreciation	(13,856)
Colony Cove
Real Estate and Accumulated Depreciation
Encumbrances	(96,677)
Initial Cost to ELS, Land	28,660
Initial Cost to ELS, Depreciable Property	92,457
Gross Amount Carried at Close of Period, Land	66,754
Gross Amount Carried at Close of Period, Depreciable Property	120,373
Gross Amount Carried at Close of Period, Total	187,127
Accumulated Depreciation	(35,580)
Ridgewood Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,769
Initial Cost to ELS, Depreciable Property	8,791
Gross Amount Carried at Close of Period, Land	8,769
Gross Amount Carried at Close of Period, Depreciable Property	9,635
Gross Amount Carried at Close of Period, Total	18,404
Accumulated Depreciation	(3,373)
Haselton Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,800
Initial Cost to ELS, Depreciable Property	8,955
Gross Amount Carried at Close of Period, Land	3,800
Gross Amount Carried at Close of Period, Depreciable Property	9,676
Gross Amount Carried at Close of Period, Total	13,476
Accumulated Depreciation	(3,285)
Southern Palms RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,169
Initial Cost to ELS, Depreciable Property	5,884
Gross Amount Carried at Close of Period, Land	2,169
Gross Amount Carried at Close of Period, Depreciable Property	10,236
Gross Amount Carried at Close of Period, Total	12,405
Accumulated Depreciation	(6,785)
Bulow Plantation
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,637
Initial Cost to ELS, Depreciable Property	949
Gross Amount Carried at Close of Period, Land	3,637
Gross Amount Carried at Close of Period, Depreciable Property	8,367
Gross Amount Carried at Close of Period, Total	12,004
Accumulated Depreciation	(5,297)
Bulow RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	228
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	2,700
Gross Amount Carried at Close of Period, Total	2,700
Accumulated Depreciation	(1,030)
Carefree Cove
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,741
Initial Cost to ELS, Depreciable Property	5,170
Gross Amount Carried at Close of Period, Land	1,741
Gross Amount Carried at Close of Period, Depreciable Property	6,120
Gross Amount Carried at Close of Period, Total	7,861
Accumulated Depreciation	(3,228)
Everglades Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	53,850
Initial Cost to ELS, Depreciable Property	18,797
Gross Amount Carried at Close of Period, Land	53,850
Gross Amount Carried at Close of Period, Depreciable Property	20,472
Gross Amount Carried at Close of Period, Total	74,322
Accumulated Depreciation	(2,443)
Park City West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,184
Initial Cost to ELS, Depreciable Property	12,561
Gross Amount Carried at Close of Period, Land	4,184
Gross Amount Carried at Close of Period, Depreciable Property	14,047
Gross Amount Carried at Close of Period, Total	18,231
Accumulated Depreciation	(7,614)
Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Encumbrances	(9,409)
Initial Cost to ELS, Land	3,099
Initial Cost to ELS, Depreciable Property	9,286
Gross Amount Carried at Close of Period, Land	3,099
Gross Amount Carried at Close of Period, Depreciable Property	11,257
Gross Amount Carried at Close of Period, Total	14,356
Accumulated Depreciation	(5,669)
Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,047
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	2,387
Gross Amount Carried at Close of Period, Depreciable Property	825
Gross Amount Carried at Close of Period, Total	3,212
Accumulated Depreciation	(24)
Fort Myers Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,188
Initial Cost to ELS, Depreciable Property	3,548
Gross Amount Carried at Close of Period, Land	2,037
Gross Amount Carried at Close of Period, Depreciable Property	4,585
Gross Amount Carried at Close of Period, Total	6,622
Accumulated Depreciation	(2,397)
Gulf Air
Real Estate and Accumulated Depreciation
Encumbrances	(6,040)
Initial Cost to ELS, Land	1,609
Initial Cost to ELS, Depreciable Property	4,746
Gross Amount Carried at Close of Period, Land	1,609
Gross Amount Carried at Close of Period, Depreciable Property	5,701
Gross Amount Carried at Close of Period, Total	7,310
Accumulated Depreciation	(2,998)
Lakeside Terrace
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,275
Initial Cost to ELS, Depreciable Property	7,165
Gross Amount Carried at Close of Period, Land	3,275
Gross Amount Carried at Close of Period, Depreciable Property	7,861
Gross Amount Carried at Close of Period, Total	11,136
Accumulated Depreciation	(2,699)
Grand Island Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,723
Initial Cost to ELS, Depreciable Property	5,208
Gross Amount Carried at Close of Period, Land	1,848
Gross Amount Carried at Close of Period, Depreciable Property	11,415
Gross Amount Carried at Close of Period, Total	13,263
Accumulated Depreciation	(6,023)
Holiday Travel Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	9,240
Initial Cost to ELS, Depreciable Property	13,284
Gross Amount Carried at Close of Period, Land	9,240
Gross Amount Carried at Close of Period, Depreciable Property	14,298
Gross Amount Carried at Close of Period, Total	23,538
Accumulated Depreciation	(3,598)
Barrington Hills
Real Estate and Accumulated Depreciation
Encumbrances	(4,323)
Initial Cost to ELS, Land	1,145
Initial Cost to ELS, Depreciable Property	3,437
Gross Amount Carried at Close of Period, Land	1,145
Gross Amount Carried at Close of Period, Depreciable Property	4,709
Gross Amount Carried at Close of Period, Total	5,854
Accumulated Depreciation	(2,388)
Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,852
Initial Cost to ELS, Depreciable Property	14,596
Gross Amount Carried at Close of Period, Land	4,852
Gross Amount Carried at Close of Period, Depreciable Property	22,373
Gross Amount Carried at Close of Period, Total	27,225
Accumulated Depreciation	(15,034)
Sherwood Forest RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,870
Initial Cost to ELS, Depreciable Property	3,621
Gross Amount Carried at Close of Period, Land	3,437
Gross Amount Carried at Close of Period, Depreciable Property	7,777
Gross Amount Carried at Close of Period, Total	11,214
Accumulated Depreciation	(4,799)
Tropical Palms
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,677
Initial Cost to ELS, Depreciable Property	17,116
Gross Amount Carried at Close of Period, Land	5,677
Gross Amount Carried at Close of Period, Depreciable Property	30,167
Gross Amount Carried at Close of Period, Total	35,844
Accumulated Depreciation	(15,088)
Lake Worth Village
Real Estate and Accumulated Depreciation
Encumbrances	(3,620)
Initial Cost to ELS, Land	14,959
Initial Cost to ELS, Depreciable Property	24,501
Gross Amount Carried at Close of Period, Land	14,959
Gross Amount Carried at Close of Period, Depreciable Property	28,718
Gross Amount Carried at Close of Period, Total	43,677
Accumulated Depreciation	(9,729)
Beacon Hill Colony
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,775
Initial Cost to ELS, Depreciable Property	6,405
Gross Amount Carried at Close of Period, Land	3,775
Gross Amount Carried at Close of Period, Depreciable Property	6,834
Gross Amount Carried at Close of Period, Total	10,609
Accumulated Depreciation	(2,330)
Beacon Terrace
Real Estate and Accumulated Depreciation
Encumbrances	(9,654)
Initial Cost to ELS, Land	5,372
Initial Cost to ELS, Depreciable Property	9,153
Gross Amount Carried at Close of Period, Land	5,588
Gross Amount Carried at Close of Period, Depreciable Property	9,872
Gross Amount Carried at Close of Period, Total	15,460
Accumulated Depreciation	(3,444)
Kings & Queens
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,696
Initial Cost to ELS, Depreciable Property	3,064
Gross Amount Carried at Close of Period, Land	1,696
Gross Amount Carried at Close of Period, Depreciable Property	3,371
Gross Amount Carried at Close of Period, Total	5,067
Accumulated Depreciation	(1,183)
Lakeland Harbor
Real Estate and Accumulated Depreciation
Encumbrances	(31,199)
Initial Cost to ELS, Land	10,446
Initial Cost to ELS, Depreciable Property	17,376
Gross Amount Carried at Close of Period, Land	10,446
Gross Amount Carried at Close of Period, Depreciable Property	18,295
Gross Amount Carried at Close of Period, Total	28,741
Accumulated Depreciation	(6,341)
Lakeland Junction
Real Estate and Accumulated Depreciation
Encumbrances	(3,427)
Initial Cost to ELS, Land	3,018
Initial Cost to ELS, Depreciable Property	4,752
Gross Amount Carried at Close of Period, Land	3,018
Gross Amount Carried at Close of Period, Depreciable Property	5,057
Gross Amount Carried at Close of Period, Total	8,075
Accumulated Depreciation	(1,795)
Maralago Cay
Real Estate and Accumulated Depreciation
Encumbrances	(39,136)
Initial Cost to ELS, Land	5,325
Initial Cost to ELS, Depreciable Property	15,420
Gross Amount Carried at Close of Period, Land	5,325
Gross Amount Carried at Close of Period, Depreciable Property	22,060
Gross Amount Carried at Close of Period, Total	27,385
Accumulated Depreciation	(15,447)
Down Yonder
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,652
Initial Cost to ELS, Depreciable Property	7,981
Gross Amount Carried at Close of Period, Land	2,652
Gross Amount Carried at Close of Period, Depreciable Property	9,574
Gross Amount Carried at Close of Period, Total	12,226
Accumulated Depreciation	(5,398)
East Bay Oaks
Real Estate and Accumulated Depreciation
Encumbrances	(9,067)
Initial Cost to ELS, Land	1,240
Initial Cost to ELS, Depreciable Property	3,322
Gross Amount Carried at Close of Period, Land	1,240
Gross Amount Carried at Close of Period, Depreciable Property	5,187
Gross Amount Carried at Close of Period, Total	6,427
Accumulated Depreciation	(4,212)
Eldorado Village
Real Estate and Accumulated Depreciation
Encumbrances	(6,058)
Initial Cost to ELS, Land	778
Initial Cost to ELS, Depreciable Property	2,341
Gross Amount Carried at Close of Period, Land	778
Gross Amount Carried at Close of Period, Depreciable Property	4,508
Gross Amount Carried at Close of Period, Total	5,286
Accumulated Depreciation	(3,109)
Paradise Park - Largo
Real Estate and Accumulated Depreciation
Encumbrances	(5,442)
Initial Cost to ELS, Land	3,523
Initial Cost to ELS, Depreciable Property	4,026
Gross Amount Carried at Close of Period, Land	3,523
Gross Amount Carried at Close of Period, Depreciable Property	4,636
Gross Amount Carried at Close of Period, Total	8,159
Accumulated Depreciation	(1,208)
Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,722
Initial Cost to ELS, Depreciable Property	5,200
Gross Amount Carried at Close of Period, Land	1,722
Gross Amount Carried at Close of Period, Depreciable Property	5,594
Gross Amount Carried at Close of Period, Total	7,316
Accumulated Depreciation	(3,079)
Vacation Village
Real Estate and Accumulated Depreciation
Encumbrances	(4,441)
Initial Cost to ELS, Land	1,315
Initial Cost to ELS, Depreciable Property	3,946
Gross Amount Carried at Close of Period, Land	1,315
Gross Amount Carried at Close of Period, Depreciable Property	4,931
Gross Amount Carried at Close of Period, Total	6,246
Accumulated Depreciation	(2,521)
Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,218
Initial Cost to ELS, Depreciable Property	14,054
Gross Amount Carried at Close of Period, Land	8,218
Gross Amount Carried at Close of Period, Depreciable Property	15,447
Gross Amount Carried at Close of Period, Total	23,665
Accumulated Depreciation	(5,271)
Coachwood Colony
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,602
Initial Cost to ELS, Depreciable Property	4,822
Gross Amount Carried at Close of Period, Land	1,602
Gross Amount Carried at Close of Period, Depreciable Property	6,202
Gross Amount Carried at Close of Period, Total	7,804
Accumulated Depreciation	(3,038)
Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(60,052)
Initial Cost to ELS, Land	5,997
Initial Cost to ELS, Depreciable Property	20,635
Gross Amount Carried at Close of Period, Land	5,997
Gross Amount Carried at Close of Period, Depreciable Property	35,311
Gross Amount Carried at Close of Period, Total	41,308
Accumulated Depreciation	(24,744)
Fiesta Key
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	16,611
Initial Cost to ELS, Depreciable Property	7,338
Gross Amount Carried at Close of Period, Land	16,611
Gross Amount Carried at Close of Period, Depreciable Property	21,588
Gross Amount Carried at Close of Period, Total	38,199
Accumulated Depreciation	(3,200)
Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Encumbrances	(3,790)
Initial Cost to ELS, Land	1,494
Initial Cost to ELS, Depreciable Property	4,484
Gross Amount Carried at Close of Period, Land	1,494
Gross Amount Carried at Close of Period, Depreciable Property	5,974
Gross Amount Carried at Close of Period, Total	7,468
Accumulated Depreciation	(2,973)
Coral Cay Plantation
Real Estate and Accumulated Depreciation
Encumbrances	(77,795)
Initial Cost to ELS, Land	5,890
Initial Cost to ELS, Depreciable Property	20,211
Gross Amount Carried at Close of Period, Land	5,890
Gross Amount Carried at Close of Period, Depreciable Property	29,619
Gross Amount Carried at Close of Period, Total	35,509
Accumulated Depreciation	(23,066)
Lakewood Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,862
Initial Cost to ELS, Depreciable Property	5,627
Gross Amount Carried at Close of Period, Land	1,862
Gross Amount Carried at Close of Period, Depreciable Property	8,440
Gross Amount Carried at Close of Period, Total	10,302
Accumulated Depreciation	(6,268)
Miami Everglades
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,362
Initial Cost to ELS, Depreciable Property	6,238
Gross Amount Carried at Close of Period, Land	5,362
Gross Amount Carried at Close of Period, Depreciable Property	7,269
Gross Amount Carried at Close of Period, Total	12,631
Accumulated Depreciation	(2,284)
Southernaire
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	796
Initial Cost to ELS, Depreciable Property	2,395
Gross Amount Carried at Close of Period, Land	796
Gross Amount Carried at Close of Period, Depreciable Property	2,892
Gross Amount Carried at Close of Period, Total	3,688
Accumulated Depreciation	(1,460)
Loggerhead Marinas (11 properties)
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	80,819
Initial Cost to ELS, Depreciable Property	81,387
Gross Amount Carried at Close of Period, Land	80,819
Gross Amount Carried at Close of Period, Depreciable Property	84,947
Gross Amount Carried at Close of Period, Total	165,766
Accumulated Depreciation	(7,582)
Country Place (2)
Real Estate and Accumulated Depreciation
Encumbrances	(18,661)
Initial Cost to ELS, Land	663
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	681
Gross Amount Carried at Close of Period, Depreciable Property	8,291
Gross Amount Carried at Close of Period, Total	8,972
Accumulated Depreciation	(6,588)
Hacienda Village
Real Estate and Accumulated Depreciation
Encumbrances	(16,171)
Initial Cost to ELS, Land	4,297
Initial Cost to ELS, Depreciable Property	13,088
Gross Amount Carried at Close of Period, Land	4,297
Gross Amount Carried at Close of Period, Depreciable Property	17,123
Gross Amount Carried at Close of Period, Total	21,420
Accumulated Depreciation	(9,279)
Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Encumbrances	(17,456)
Initial Cost to ELS, Land	4,030
Initial Cost to ELS, Depreciable Property	12,146
Gross Amount Carried at Close of Period, Land	4,030
Gross Amount Carried at Close of Period, Depreciable Property	13,967
Gross Amount Carried at Close of Period, Total	17,997
Accumulated Depreciation	(7,738)
Bay Lake Estates
Real Estate and Accumulated Depreciation
Encumbrances	(10,991)
Initial Cost to ELS, Land	990
Initial Cost to ELS, Depreciable Property	3,390
Gross Amount Carried at Close of Period, Land	990
Gross Amount Carried at Close of Period, Depreciable Property	5,998
Gross Amount Carried at Close of Period, Total	6,988
Accumulated Depreciation	(4,183)
Lake Village
Real Estate and Accumulated Depreciation
Encumbrances	(15,247)
Initial Cost to ELS, Land	15,850
Initial Cost to ELS, Depreciable Property	18,099
Gross Amount Carried at Close of Period, Land	15,850
Gross Amount Carried at Close of Period, Depreciable Property	18,790
Gross Amount Carried at Close of Period, Total	34,640
Accumulated Depreciation	(6,587)
Royal Coachman
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,321
Initial Cost to ELS, Depreciable Property	15,978
Gross Amount Carried at Close of Period, Land	5,321
Gross Amount Carried at Close of Period, Depreciable Property	17,962
Gross Amount Carried at Close of Period, Total	23,283
Accumulated Depreciation	(9,895)
Buccaneer Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,207
Initial Cost to ELS, Depreciable Property	14,410
Gross Amount Carried at Close of Period, Land	4,207
Gross Amount Carried at Close of Period, Depreciable Property	21,256
Gross Amount Carried at Close of Period, Total	25,463
Accumulated Depreciation	(14,854)
Island Vista Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,004
Initial Cost to ELS, Depreciable Property	15,066
Gross Amount Carried at Close of Period, Land	5,004
Gross Amount Carried at Close of Period, Depreciable Property	19,954
Gross Amount Carried at Close of Period, Total	24,958
Accumulated Depreciation	(7,840)
Lake Fairways
Real Estate and Accumulated Depreciation
Encumbrances	(37,409)
Initial Cost to ELS, Land	6,075
Initial Cost to ELS, Depreciable Property	18,134
Gross Amount Carried at Close of Period, Land	6,110
Gross Amount Carried at Close of Period, Depreciable Property	22,375
Gross Amount Carried at Close of Period, Total	28,485
Accumulated Depreciation	(17,851)
Pine Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,306
Initial Cost to ELS, Depreciable Property	14,579
Gross Amount Carried at Close of Period, Land	8,623
Gross Amount Carried at Close of Period, Depreciable Property	24,114
Gross Amount Carried at Close of Period, Total	32,737
Accumulated Depreciation	(18,544)
Pioneer Village
Real Estate and Accumulated Depreciation
Encumbrances	(13,149)
Initial Cost to ELS, Land	4,116
Initial Cost to ELS, Depreciable Property	12,353
Gross Amount Carried at Close of Period, Land	4,116
Gross Amount Carried at Close of Period, Depreciable Property	15,526
Gross Amount Carried at Close of Period, Total	19,642
Accumulated Depreciation	(8,198)
Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,224
Initial Cost to ELS, Depreciable Property	2,299
Gross Amount Carried at Close of Period, Land	4,224
Gross Amount Carried at Close of Period, Depreciable Property	4,130
Gross Amount Carried at Close of Period, Total	8,354
Accumulated Depreciation	(639)
The Heritage
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,438
Initial Cost to ELS, Depreciable Property	4,371
Gross Amount Carried at Close of Period, Land	1,784
Gross Amount Carried at Close of Period, Depreciable Property	9,707
Gross Amount Carried at Close of Period, Total	11,491
Accumulated Depreciation	(7,062)
Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,417
Initial Cost to ELS, Depreciable Property	5,440
Gross Amount Carried at Close of Period, Land	1,417
Gross Amount Carried at Close of Period, Depreciable Property	9,917
Gross Amount Carried at Close of Period, Total	11,334
Accumulated Depreciation	(7,260)
Foxwood Farms
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,853
Initial Cost to ELS, Depreciable Property	7,967
Gross Amount Carried at Close of Period, Land	3,853
Gross Amount Carried at Close of Period, Depreciable Property	10,229
Gross Amount Carried at Close of Period, Total	14,082
Accumulated Depreciation	(3,301)
Oak Bend
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	850
Initial Cost to ELS, Depreciable Property	2,572
Gross Amount Carried at Close of Period, Land	850
Gross Amount Carried at Close of Period, Depreciable Property	6,032
Gross Amount Carried at Close of Period, Total	6,882
Accumulated Depreciation	(3,406)
Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,250
Initial Cost to ELS, Depreciable Property	6,922
Gross Amount Carried at Close of Period, Land	2,250
Gross Amount Carried at Close of Period, Depreciable Property	9,931
Gross Amount Carried at Close of Period, Total	12,181
Accumulated Depreciation	(7,548)
Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,107
Initial Cost to ELS, Depreciable Property	12,431
Gross Amount Carried at Close of Period, Land	11,265
Gross Amount Carried at Close of Period, Depreciable Property	16,349
Gross Amount Carried at Close of Period, Total	27,614
Accumulated Depreciation	(8,483)
Audubon Village - Florida
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,622
Initial Cost to ELS, Depreciable Property	7,200
Gross Amount Carried at Close of Period, Land	4,622
Gross Amount Carried at Close of Period, Depreciable Property	7,936
Gross Amount Carried at Close of Period, Total	12,558
Accumulated Depreciation	(2,773)
Hidden Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	11,398
Initial Cost to ELS, Depreciable Property	12,861
Gross Amount Carried at Close of Period, Land	11,398
Gross Amount Carried at Close of Period, Depreciable Property	13,960
Gross Amount Carried at Close of Period, Total	25,358
Accumulated Depreciation	(4,874)
Starlight Ranch
Real Estate and Accumulated Depreciation
Encumbrances	(31,796)
Initial Cost to ELS, Land	13,543
Initial Cost to ELS, Depreciable Property	20,388
Gross Amount Carried at Close of Period, Land	13,543
Gross Amount Carried at Close of Period, Depreciable Property	23,672
Gross Amount Carried at Close of Period, Total	37,215
Accumulated Depreciation	(8,116)
Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,610
Initial Cost to ELS, Depreciable Property	7,837
Gross Amount Carried at Close of Period, Land	2,610
Gross Amount Carried at Close of Period, Depreciable Property	9,354
Gross Amount Carried at Close of Period, Total	11,964
Accumulated Depreciation	(5,133)
Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,001
Initial Cost to ELS, Depreciable Property	6,004
Gross Amount Carried at Close of Period, Land	2,001
Gross Amount Carried at Close of Period, Depreciable Property	7,073
Gross Amount Carried at Close of Period, Total	9,074
Accumulated Depreciation	(3,918)
The Meadows, FL
Real Estate and Accumulated Depreciation
Encumbrances	(36,323)
Initial Cost to ELS, Land	3,229
Initial Cost to ELS, Depreciable Property	9,870
Gross Amount Carried at Close of Period, Land	3,229
Gross Amount Carried at Close of Period, Depreciable Property	17,156
Gross Amount Carried at Close of Period, Total	20,385
Accumulated Depreciation	(9,881)
Terra Ceia
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	965
Initial Cost to ELS, Depreciable Property	2,905
Gross Amount Carried at Close of Period, Land	2,798
Gross Amount Carried at Close of Period, Depreciable Property	3,510
Gross Amount Carried at Close of Period, Total	6,308
Accumulated Depreciation	(1,819)
Lakes at Countrywood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,377
Initial Cost to ELS, Depreciable Property	7,085
Gross Amount Carried at Close of Period, Land	2,377
Gross Amount Carried at Close of Period, Depreciable Property	10,712
Gross Amount Carried at Close of Period, Total	13,089
Accumulated Depreciation	(5,904)
Meadows at Countrywood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,514
Initial Cost to ELS, Depreciable Property	13,175
Gross Amount Carried at Close of Period, Land	4,589
Gross Amount Carried at Close of Period, Depreciable Property	24,933
Gross Amount Carried at Close of Period, Total	29,522
Accumulated Depreciation	(15,569)
Oaks at Countrywood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	846
Initial Cost to ELS, Depreciable Property	2,513
Gross Amount Carried at Close of Period, Land	771
Gross Amount Carried at Close of Period, Depreciable Property	4,787
Gross Amount Carried at Close of Period, Total	5,558
Accumulated Depreciation	(2,597)
Breezy Hill
Real Estate and Accumulated Depreciation
Encumbrances	(17,647)
Initial Cost to ELS, Land	5,424
Initial Cost to ELS, Depreciable Property	16,555
Gross Amount Carried at Close of Period, Land	5,424
Gross Amount Carried at Close of Period, Depreciable Property	19,449
Gross Amount Carried at Close of Period, Total	24,873
Accumulated Depreciation	(11,296)
Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,043
Initial Cost to ELS, Depreciable Property	3,130
Gross Amount Carried at Close of Period, Land	1,085
Gross Amount Carried at Close of Period, Depreciable Property	3,827
Gross Amount Carried at Close of Period, Total	4,912
Accumulated Depreciation	(2,118)
Harbor Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(17,462)
Initial Cost to ELS, Land	3,384
Initial Cost to ELS, Depreciable Property	10,154
Gross Amount Carried at Close of Period, Land	3,384
Gross Amount Carried at Close of Period, Depreciable Property	11,654
Gross Amount Carried at Close of Period, Total	15,038
Accumulated Depreciation	(6,234)
Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,446
Initial Cost to ELS, Depreciable Property	7,483
Gross Amount Carried at Close of Period, Land	2,469
Gross Amount Carried at Close of Period, Depreciable Property	10,463
Gross Amount Carried at Close of Period, Total	12,932
Accumulated Depreciation	(6,830)
Pickwick Village
Real Estate and Accumulated Depreciation
Encumbrances	(17,110)
Initial Cost to ELS, Land	2,803
Initial Cost to ELS, Depreciable Property	8,870
Gross Amount Carried at Close of Period, Land	2,803
Gross Amount Carried at Close of Period, Depreciable Property	12,803
Gross Amount Carried at Close of Period, Total	15,606
Accumulated Depreciation	(7,756)
Rose Bay
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,866
Initial Cost to ELS, Depreciable Property	3,528
Gross Amount Carried at Close of Period, Land	3,866
Gross Amount Carried at Close of Period, Depreciable Property	4,137
Gross Amount Carried at Close of Period, Total	8,003
Accumulated Depreciation	(1,874)
Emerald Lake
Real Estate and Accumulated Depreciation
Encumbrances	(4,193)
Initial Cost to ELS, Land	3,598
Initial Cost to ELS, Depreciable Property	5,197
Gross Amount Carried at Close of Period, Land	3,598
Gross Amount Carried at Close of Period, Depreciable Property	5,786
Gross Amount Carried at Close of Period, Total	9,384
Accumulated Depreciation	(2,019)
Gulf View
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	717
Initial Cost to ELS, Depreciable Property	2,158
Gross Amount Carried at Close of Period, Land	717
Gross Amount Carried at Close of Period, Depreciable Property	3,750
Gross Amount Carried at Close of Period, Total	4,467
Accumulated Depreciation	(1,990)
Tropical Palms MH
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,365
Initial Cost to ELS, Depreciable Property	7,286
Gross Amount Carried at Close of Period, Land	2,365
Gross Amount Carried at Close of Period, Depreciable Property	10,736
Gross Amount Carried at Close of Period, Total	13,101
Accumulated Depreciation	(4,255)
Kingswood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	9,094
Initial Cost to ELS, Depreciable Property	8,365
Gross Amount Carried at Close of Period, Land	9,094
Gross Amount Carried at Close of Period, Depreciable Property	9,419
Gross Amount Carried at Close of Period, Total	18,513
Accumulated Depreciation	(2,068)
Palm Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	56,323
Initial Cost to ELS, Depreciable Property	27,418
Gross Amount Carried at Close of Period, Land	56,323
Gross Amount Carried at Close of Period, Depreciable Property	29,654
Gross Amount Carried at Close of Period, Total	85,977
Accumulated Depreciation	(5,042)
Indian Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,089
Initial Cost to ELS, Depreciable Property	3,376
Gross Amount Carried at Close of Period, Land	1,089
Gross Amount Carried at Close of Period, Depreciable Property	4,822
Gross Amount Carried at Close of Period, Total	5,911
Accumulated Depreciation	(3,324)
Space Coast
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,413
Initial Cost to ELS, Depreciable Property	3,716
Gross Amount Carried at Close of Period, Land	2,413
Gross Amount Carried at Close of Period, Depreciable Property	5,306
Gross Amount Carried at Close of Period, Total	7,719
Accumulated Depreciation	(1,132)
Covington Estates
Real Estate and Accumulated Depreciation
Encumbrances	(9,008)
Initial Cost to ELS, Land	3,319
Initial Cost to ELS, Depreciable Property	7,253
Gross Amount Carried at Close of Period, Land	3,319
Gross Amount Carried at Close of Period, Depreciable Property	7,586
Gross Amount Carried at Close of Period, Total	10,905
Accumulated Depreciation	(2,701)
Winds of St. Armands North
Real Estate and Accumulated Depreciation
Encumbrances	(23,774)
Initial Cost to ELS, Land	1,523
Initial Cost to ELS, Depreciable Property	5,063
Gross Amount Carried at Close of Period, Land	1,523
Gross Amount Carried at Close of Period, Depreciable Property	9,017
Gross Amount Carried at Close of Period, Total	10,540
Accumulated Depreciation	(7,346)
Winds of St. Armands South
Real Estate and Accumulated Depreciation
Encumbrances	(15,499)
Initial Cost to ELS, Land	1,106
Initial Cost to ELS, Depreciable Property	3,162
Gross Amount Carried at Close of Period, Land	2,850
Gross Amount Carried at Close of Period, Depreciable Property	5,875
Gross Amount Carried at Close of Period, Total	8,725
Accumulated Depreciation	(4,069)
Topics RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(2,274)
Initial Cost to ELS, Land	844
Initial Cost to ELS, Depreciable Property	2,568
Gross Amount Carried at Close of Period, Land	844
Gross Amount Carried at Close of Period, Depreciable Property	3,418
Gross Amount Carried at Close of Period, Total	4,262
Accumulated Depreciation	(1,777)
Pine Island
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,678
Initial Cost to ELS, Depreciable Property	5,044
Gross Amount Carried at Close of Period, Land	1,678
Gross Amount Carried at Close of Period, Depreciable Property	6,673
Gross Amount Carried at Close of Period, Total	8,351
Accumulated Depreciation	(2,722)
Carefree Village
Real Estate and Accumulated Depreciation
Encumbrances	(23,918)
Initial Cost to ELS, Land	6,799
Initial Cost to ELS, Depreciable Property	10,421
Gross Amount Carried at Close of Period, Land	6,799
Gross Amount Carried at Close of Period, Depreciable Property	11,730
Gross Amount Carried at Close of Period, Total	18,529
Accumulated Depreciation	(4,091)
Tarpon Glen
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,678
Initial Cost to ELS, Depreciable Property	4,016
Gross Amount Carried at Close of Period, Land	2,678
Gross Amount Carried at Close of Period, Depreciable Property	4,713
Gross Amount Carried at Close of Period, Total	7,391
Accumulated Depreciation	(1,631)
Featherock
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	11,369
Initial Cost to ELS, Depreciable Property	22,770
Gross Amount Carried at Close of Period, Land	11,369
Gross Amount Carried at Close of Period, Depreciable Property	25,091
Gross Amount Carried at Close of Period, Total	36,460
Accumulated Depreciation	(8,107)
Bay Indies
Real Estate and Accumulated Depreciation
Encumbrances	(61,198)
Initial Cost to ELS, Land	10,483
Initial Cost to ELS, Depreciable Property	31,559
Gross Amount Carried at Close of Period, Land	10,493
Gross Amount Carried at Close of Period, Depreciable Property	40,110
Gross Amount Carried at Close of Period, Total	50,603
Accumulated Depreciation	(32,393)
Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(29,945)
Initial Cost to ELS, Land	4,646
Initial Cost to ELS, Depreciable Property	14,201
Gross Amount Carried at Close of Period, Land	4,646
Gross Amount Carried at Close of Period, Depreciable Property	22,459
Gross Amount Carried at Close of Period, Total	27,105
Accumulated Depreciation	(9,312)
Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Encumbrances	(50,619)
Initial Cost to ELS, Land	3,711
Initial Cost to ELS, Depreciable Property	11,133
Gross Amount Carried at Close of Period, Land	3,711
Gross Amount Carried at Close of Period, Depreciable Property	20,041
Gross Amount Carried at Close of Period, Total	23,752
Accumulated Depreciation	(13,136)
Heritage Plantation
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,403
Initial Cost to ELS, Depreciable Property	7,259
Gross Amount Carried at Close of Period, Land	2,403
Gross Amount Carried at Close of Period, Depreciable Property	10,657
Gross Amount Carried at Close of Period, Total	13,060
Accumulated Depreciation	(8,074)
Heron Cay
Real Estate and Accumulated Depreciation
Encumbrances	(27,504)
Initial Cost to ELS, Land	14,368
Initial Cost to ELS, Depreciable Property	23,792
Gross Amount Carried at Close of Period, Land	14,368
Gross Amount Carried at Close of Period, Depreciable Property	25,873
Gross Amount Carried at Close of Period, Total	40,241
Accumulated Depreciation	(8,814)
Holiday Village, Florida
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	350
Initial Cost to ELS, Depreciable Property	1,374
Gross Amount Carried at Close of Period, Land	350
Gross Amount Carried at Close of Period, Depreciable Property	1,632
Gross Amount Carried at Close of Period, Total	1,982
Accumulated Depreciation	(1,204)
Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,603
Initial Cost to ELS, Depreciable Property	4,813
Gross Amount Carried at Close of Period, Land	1,603
Gross Amount Carried at Close of Period, Depreciable Property	6,268
Gross Amount Carried at Close of Period, Total	7,871
Accumulated Depreciation	(3,030)
Vero Palm Estates
Real Estate and Accumulated Depreciation
Encumbrances	(11,042)
Initial Cost to ELS, Land	6,697
Initial Cost to ELS, Depreciable Property	9,025
Gross Amount Carried at Close of Period, Land	6,697
Gross Amount Carried at Close of Period, Depreciable Property	10,498
Gross Amount Carried at Close of Period, Total	17,195
Accumulated Depreciation	(3,451)
Village Green
Real Estate and Accumulated Depreciation
Encumbrances	(53,281)
Initial Cost to ELS, Land	15,901
Initial Cost to ELS, Depreciable Property	25,175
Gross Amount Carried at Close of Period, Land	16,419
Gross Amount Carried at Close of Period, Depreciable Property	28,049
Gross Amount Carried at Close of Period, Total	44,468
Accumulated Depreciation	(9,760)
Peace River
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	900
Initial Cost to ELS, Depreciable Property	2,100
Gross Amount Carried at Close of Period, Land	900
Gross Amount Carried at Close of Period, Depreciable Property	4,188
Gross Amount Carried at Close of Period, Total	5,088
Accumulated Depreciation	(1,527)
Palm Beach Colony
Real Estate and Accumulated Depreciation
Encumbrances	(10,632)
Initial Cost to ELS, Land	5,930
Initial Cost to ELS, Depreciable Property	10,113
Gross Amount Carried at Close of Period, Land	5,938
Gross Amount Carried at Close of Period, Depreciable Property	11,059
Gross Amount Carried at Close of Period, Total	16,997
Accumulated Depreciation	(3,891)
Parkwood Communities
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,990
Initial Cost to ELS, Depreciable Property	15,115
Gross Amount Carried at Close of Period, Land	6,990
Gross Amount Carried at Close of Period, Depreciable Property	16,726
Gross Amount Carried at Close of Period, Total	23,716
Accumulated Depreciation	(5,746)
Three Flags
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	228
Initial Cost to ELS, Depreciable Property	684
Gross Amount Carried at Close of Period, Land	228
Gross Amount Carried at Close of Period, Depreciable Property	1,309
Gross Amount Carried at Close of Period, Total	1,537
Accumulated Depreciation	(613)
Winter Garden
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,321
Initial Cost to ELS, Depreciable Property	6,962
Gross Amount Carried at Close of Period, Land	2,321
Gross Amount Carried at Close of Period, Depreciable Property	8,209
Gross Amount Carried at Close of Period, Total	10,530
Accumulated Depreciation	(3,446)
Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,767
Initial Cost to ELS, Depreciable Property	6,834
Gross Amount Carried at Close of Period, Land	3,961
Gross Amount Carried at Close of Period, Depreciable Property	16,989
Gross Amount Carried at Close of Period, Total	20,950
Accumulated Depreciation	(3,201)
Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Encumbrances	(19,207)
Initial Cost to ELS, Land	40,716
Initial Cost to ELS, Depreciable Property	33,918
Gross Amount Carried at Close of Period, Land	41,764
Gross Amount Carried at Close of Period, Depreciable Property	35,923
Gross Amount Carried at Close of Period, Total	77,687
Accumulated Depreciation	(11,016)
Forest Lake Village RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	537
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	744
Gross Amount Carried at Close of Period, Total	744
Accumulated Depreciation	(159)
Sixth Avenue
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	837
Initial Cost to ELS, Depreciable Property	2,518
Gross Amount Carried at Close of Period, Land	837
Gross Amount Carried at Close of Period, Depreciable Property	2,690
Gross Amount Carried at Close of Period, Total	3,527
Accumulated Depreciation	(1,479)
Coach Royale
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	465
Initial Cost to ELS, Depreciable Property	1,685
Gross Amount Carried at Close of Period, Land	465
Gross Amount Carried at Close of Period, Depreciable Property	2,058
Gross Amount Carried at Close of Period, Total	2,523
Accumulated Depreciation	(671)
Maple Grove
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,358
Initial Cost to ELS, Depreciable Property	5,151
Gross Amount Carried at Close of Period, Land	1,358
Gross Amount Carried at Close of Period, Depreciable Property	6,006
Gross Amount Carried at Close of Period, Total	7,364
Accumulated Depreciation	(2,020)
Shenandoah Estates
Real Estate and Accumulated Depreciation
Encumbrances	(8,194)
Initial Cost to ELS, Land	1,287
Initial Cost to ELS, Depreciable Property	7,603
Gross Amount Carried at Close of Period, Land	1,287
Gross Amount Carried at Close of Period, Depreciable Property	8,165
Gross Amount Carried at Close of Period, Total	9,452
Accumulated Depreciation	(2,687)
West Meadow Estates
Real Estate and Accumulated Depreciation
Encumbrances	(7,304)
Initial Cost to ELS, Land	1,371
Initial Cost to ELS, Depreciable Property	6,770
Gross Amount Carried at Close of Period, Land	1,371
Gross Amount Carried at Close of Period, Depreciable Property	7,063
Gross Amount Carried at Close of Period, Total	8,434
Accumulated Depreciation	(2,443)
O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(3,247)
Initial Cost to ELS, Land	1,648
Initial Cost to ELS, Depreciable Property	4,974
Gross Amount Carried at Close of Period, Land	1,648
Gross Amount Carried at Close of Period, Depreciable Property	8,025
Gross Amount Carried at Close of Period, Total	9,673
Accumulated Depreciation	(3,728)
Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Encumbrances	(39,315)
Initial Cost to ELS, Land	12,764
Initial Cost to ELS, Depreciable Property	42,183
Gross Amount Carried at Close of Period, Land	12,764
Gross Amount Carried at Close of Period, Depreciable Property	44,122
Gross Amount Carried at Close of Period, Total	56,886
Accumulated Depreciation	(11,906)
Pine Country
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	53
Initial Cost to ELS, Depreciable Property	166
Gross Amount Carried at Close of Period, Land	53
Gross Amount Carried at Close of Period, Depreciable Property	2,745
Gross Amount Carried at Close of Period, Total	2,798
Accumulated Depreciation	(457)
Willow Lake Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,138
Initial Cost to ELS, Depreciable Property	21,033
Gross Amount Carried at Close of Period, Land	6,138
Gross Amount Carried at Close of Period, Depreciable Property	36,600
Gross Amount Carried at Close of Period, Total	42,738
Accumulated Depreciation	(22,794)
Golf Vista Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,842
Initial Cost to ELS, Depreciable Property	4,719
Gross Amount Carried at Close of Period, Land	2,842
Gross Amount Carried at Close of Period, Depreciable Property	17,869
Gross Amount Carried at Close of Period, Total	20,711
Accumulated Depreciation	(8,293)
Indian Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	450
Initial Cost to ELS, Depreciable Property	1,061
Gross Amount Carried at Close of Period, Land	456
Gross Amount Carried at Close of Period, Depreciable Property	8,517
Gross Amount Carried at Close of Period, Total	8,973
Accumulated Depreciation	(1,788)
Horseshoe Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	155
Initial Cost to ELS, Depreciable Property	365
Gross Amount Carried at Close of Period, Land	157
Gross Amount Carried at Close of Period, Depreciable Property	2,132
Gross Amount Carried at Close of Period, Total	2,289
Accumulated Depreciation	(465)
Twin Mills RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,399
Initial Cost to ELS, Depreciable Property	4,186
Gross Amount Carried at Close of Period, Land	1,399
Gross Amount Carried at Close of Period, Depreciable Property	4,944
Gross Amount Carried at Close of Period, Total	6,343
Accumulated Depreciation	(2,205)
Lakeside RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	426
Initial Cost to ELS, Depreciable Property	1,281
Gross Amount Carried at Close of Period, Land	426
Gross Amount Carried at Close of Period, Depreciable Property	1,540
Gross Amount Carried at Close of Period, Total	1,966
Accumulated Depreciation	(814)
Diamond Caverns
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	530
Initial Cost to ELS, Depreciable Property	1,512
Gross Amount Carried at Close of Period, Land	530
Gross Amount Carried at Close of Period, Depreciable Property	2,123
Gross Amount Carried at Close of Period, Total	2,653
Accumulated Depreciation	(950)
Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	91
Initial Cost to ELS, Depreciable Property	288
Gross Amount Carried at Close of Period, Land	91
Gross Amount Carried at Close of Period, Depreciable Property	708
Gross Amount Carried at Close of Period, Total	799
Accumulated Depreciation	(320)
Hillcrest MA
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,034
Initial Cost to ELS, Depreciable Property	3,182
Gross Amount Carried at Close of Period, Land	2,034
Gross Amount Carried at Close of Period, Depreciable Property	3,379
Gross Amount Carried at Close of Period, Total	5,413
Accumulated Depreciation	(1,204)
The Glen
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	940
Initial Cost to ELS, Depreciable Property	1,680
Gross Amount Carried at Close of Period, Land	940
Gross Amount Carried at Close of Period, Depreciable Property	1,695
Gross Amount Carried at Close of Period, Total	2,635
Accumulated Depreciation	(621)
Old Chatham
Real Estate and Accumulated Depreciation
Encumbrances	(6,552)
Initial Cost to ELS, Land	1,760
Initial Cost to ELS, Depreciable Property	5,293
Gross Amount Carried at Close of Period, Land	1,760
Gross Amount Carried at Close of Period, Depreciable Property	5,905
Gross Amount Carried at Close of Period, Total	7,665
Accumulated Depreciation	(2,846)
Sturbridge
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	110
Initial Cost to ELS, Depreciable Property	347
Gross Amount Carried at Close of Period, Land	110
Gross Amount Carried at Close of Period, Depreciable Property	1,170
Gross Amount Carried at Close of Period, Total	1,280
Accumulated Depreciation	(429)
Fernwood
Real Estate and Accumulated Depreciation
Encumbrances	(12,331)
Initial Cost to ELS, Land	6,556
Initial Cost to ELS, Depreciable Property	11,674
Gross Amount Carried at Close of Period, Land	6,556
Gross Amount Carried at Close of Period, Depreciable Property	12,943
Gross Amount Carried at Close of Period, Total	19,499
Accumulated Depreciation	(4,406)
Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	22,774
Initial Cost to ELS, Depreciable Property	42,575
Gross Amount Carried at Close of Period, Land	22,774
Gross Amount Carried at Close of Period, Depreciable Property	44,380
Gross Amount Carried at Close of Period, Total	67,154
Accumulated Depreciation	(15,468)
Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,037
Initial Cost to ELS, Depreciable Property	3,127
Gross Amount Carried at Close of Period, Land	1,037
Gross Amount Carried at Close of Period, Depreciable Property	3,691
Gross Amount Carried at Close of Period, Total	4,728
Accumulated Depreciation	(1,548)
Patten Pond
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	267
Initial Cost to ELS, Depreciable Property	802
Gross Amount Carried at Close of Period, Land	267
Gross Amount Carried at Close of Period, Depreciable Property	1,055
Gross Amount Carried at Close of Period, Total	1,322
Accumulated Depreciation	(454)
Pinehirst
Real Estate and Accumulated Depreciation
Encumbrances	(10,146)
Initial Cost to ELS, Land	1,942
Initial Cost to ELS, Depreciable Property	5,827
Gross Amount Carried at Close of Period, Land	1,942
Gross Amount Carried at Close of Period, Depreciable Property	8,435
Gross Amount Carried at Close of Period, Total	10,377
Accumulated Depreciation	(3,718)
Narrows Too
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,451
Initial Cost to ELS, Depreciable Property	4,408
Gross Amount Carried at Close of Period, Land	1,451
Gross Amount Carried at Close of Period, Depreciable Property	4,731
Gross Amount Carried at Close of Period, Total	6,182
Accumulated Depreciation	(2,031)
Moody Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	93
Initial Cost to ELS, Depreciable Property	292
Gross Amount Carried at Close of Period, Land	93
Gross Amount Carried at Close of Period, Depreciable Property	5,476
Gross Amount Carried at Close of Period, Total	5,569
Accumulated Depreciation	(486)
Bear Cave
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	176
Initial Cost to ELS, Depreciable Property	516
Gross Amount Carried at Close of Period, Land	176
Gross Amount Carried at Close of Period, Depreciable Property	1,206
Gross Amount Carried at Close of Period, Total	1,382
Accumulated Depreciation	(403)
St Clair
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	453
Initial Cost to ELS, Depreciable Property	1,068
Gross Amount Carried at Close of Period, Land	459
Gross Amount Carried at Close of Period, Depreciable Property	1,930
Gross Amount Carried at Close of Period, Total	2,389
Accumulated Depreciation	(846)
Cedar Knolls
Real Estate and Accumulated Depreciation
Encumbrances	(29,555)
Initial Cost to ELS, Land	10,021
Initial Cost to ELS, Depreciable Property	14,357
Gross Amount Carried at Close of Period, Land	10,021
Gross Amount Carried at Close of Period, Depreciable Property	16,334
Gross Amount Carried at Close of Period, Total	26,355
Accumulated Depreciation	(5,655)
Cimarron Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	11,097
Initial Cost to ELS, Depreciable Property	23,132
Gross Amount Carried at Close of Period, Land	11,097
Gross Amount Carried at Close of Period, Depreciable Property	26,602
Gross Amount Carried at Close of Period, Total	37,699
Accumulated Depreciation	(8,739)
Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,959
Initial Cost to ELS, Depreciable Property	8,882
Gross Amount Carried at Close of Period, Land	2,959
Gross Amount Carried at Close of Period, Depreciable Property	10,221
Gross Amount Carried at Close of Period, Total	13,180
Accumulated Depreciation	(3,410)
Rosemount Woods
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,314
Initial Cost to ELS, Depreciable Property	8,932
Gross Amount Carried at Close of Period, Land	4,314
Gross Amount Carried at Close of Period, Depreciable Property	12,022
Gross Amount Carried at Close of Period, Total	16,336
Accumulated Depreciation	(3,309)
Forest Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	986
Initial Cost to ELS, Depreciable Property	2,325
Gross Amount Carried at Close of Period, Land	999
Gross Amount Carried at Close of Period, Depreciable Property	4,067
Gross Amount Carried at Close of Period, Total	5,066
Accumulated Depreciation	(1,701)
Scenic
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,183
Initial Cost to ELS, Depreciable Property	3,511
Gross Amount Carried at Close of Period, Land	1,183
Gross Amount Carried at Close of Period, Depreciable Property	4,342
Gross Amount Carried at Close of Period, Total	5,525
Accumulated Depreciation	(1,892)
Waterway RV
Real Estate and Accumulated Depreciation
Encumbrances	(4,965)
Initial Cost to ELS, Land	2,392
Initial Cost to ELS, Depreciable Property	7,185
Gross Amount Carried at Close of Period, Land	2,392
Gross Amount Carried at Close of Period, Depreciable Property	8,419
Gross Amount Carried at Close of Period, Total	10,811
Accumulated Depreciation	(4,336)
Twin Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,709
Initial Cost to ELS, Depreciable Property	3,361
Gross Amount Carried at Close of Period, Land	1,709
Gross Amount Carried at Close of Period, Depreciable Property	5,621
Gross Amount Carried at Close of Period, Total	7,330
Accumulated Depreciation	(2,320)
Topsail Sound RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,414
Initial Cost to ELS, Depreciable Property	5,898
Gross Amount Carried at Close of Period, Land	3,414
Gross Amount Carried at Close of Period, Depreciable Property	5,898
Gross Amount Carried at Close of Period, Total	9,312
Accumulated Depreciation	0
Green Mountain
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,037
Initial Cost to ELS, Depreciable Property	3,075
Gross Amount Carried at Close of Period, Land	1,037
Gross Amount Carried at Close of Period, Depreciable Property	5,558
Gross Amount Carried at Close of Period, Total	6,595
Accumulated Depreciation	(1,972)
Lake Gaston
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	130
Initial Cost to ELS, Depreciable Property	409
Gross Amount Carried at Close of Period, Land	130
Gross Amount Carried at Close of Period, Depreciable Property	2,461
Gross Amount Carried at Close of Period, Total	2,591
Accumulated Depreciation	(533)
Lake Myers RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,504
Initial Cost to ELS, Depreciable Property	4,587
Gross Amount Carried at Close of Period, Land	1,504
Gross Amount Carried at Close of Period, Depreciable Property	5,724
Gross Amount Carried at Close of Period, Total	7,228
Accumulated Depreciation	(2,472)
Bogue Pines
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,476
Initial Cost to ELS, Depreciable Property	2,592
Gross Amount Carried at Close of Period, Land	1,476
Gross Amount Carried at Close of Period, Depreciable Property	2,796
Gross Amount Carried at Close of Period, Total	4,272
Accumulated Depreciation	(715)
Goose Creek
Real Estate and Accumulated Depreciation
Encumbrances	(13,830)
Initial Cost to ELS, Land	4,612
Initial Cost to ELS, Depreciable Property	13,848
Gross Amount Carried at Close of Period, Land	5,362
Gross Amount Carried at Close of Period, Depreciable Property	16,728
Gross Amount Carried at Close of Period, Total	22,090
Accumulated Depreciation	(8,841)
Whispering Pines - NC
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,096
Initial Cost to ELS, Depreciable Property	5,081
Gross Amount Carried at Close of Period, Land	3,097
Gross Amount Carried at Close of Period, Depreciable Property	5,421
Gross Amount Carried at Close of Period, Total	8,518
Accumulated Depreciation	(1,348)
Harbor Point RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,633
Initial Cost to ELS, Depreciable Property	7,777
Gross Amount Carried at Close of Period, Land	4,633
Gross Amount Carried at Close of Period, Depreciable Property	7,777
Gross Amount Carried at Close of Period, Total	12,410
Accumulated Depreciation	0
White Oak Shores
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,089
Initial Cost to ELS, Depreciable Property	15,416
Gross Amount Carried at Close of Period, Land	7,233
Gross Amount Carried at Close of Period, Depreciable Property	18,206
Gross Amount Carried at Close of Period, Total	25,439
Accumulated Depreciation	(2,356)
Buena Vista
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,563
Initial Cost to ELS, Depreciable Property	14,949
Gross Amount Carried at Close of Period, Land	4,563
Gross Amount Carried at Close of Period, Depreciable Property	16,287
Gross Amount Carried at Close of Period, Total	20,850
Accumulated Depreciation	(5,525)
Meadow Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	943
Initial Cost to ELS, Depreciable Property	2,907
Gross Amount Carried at Close of Period, Land	943
Gross Amount Carried at Close of Period, Depreciable Property	3,313
Gross Amount Carried at Close of Period, Total	4,256
Accumulated Depreciation	(1,147)
Sandy Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,755
Initial Cost to ELS, Depreciable Property	5,265
Gross Amount Carried at Close of Period, Land	1,755
Gross Amount Carried at Close of Period, Depreciable Property	5,536
Gross Amount Carried at Close of Period, Total	7,291
Accumulated Depreciation	(2,847)
Pine Acres
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,096
Initial Cost to ELS, Depreciable Property	2,102
Gross Amount Carried at Close of Period, Land	3,096
Gross Amount Carried at Close of Period, Depreciable Property	2,855
Gross Amount Carried at Close of Period, Total	5,951
Accumulated Depreciation	(851)
Tuxbury Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,557
Initial Cost to ELS, Depreciable Property	3,910
Gross Amount Carried at Close of Period, Land	3,557
Gross Amount Carried at Close of Period, Depreciable Property	5,279
Gross Amount Carried at Close of Period, Total	8,836
Accumulated Depreciation	(2,107)
King Nummy
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,027
Initial Cost to ELS, Depreciable Property	3,584
Gross Amount Carried at Close of Period, Land	4,027
Gross Amount Carried at Close of Period, Depreciable Property	3,975
Gross Amount Carried at Close of Period, Total	8,002
Accumulated Depreciation	(1,280)
Acorn Campground
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,707
Initial Cost to ELS, Depreciable Property	4,642
Gross Amount Carried at Close of Period, Land	3,707
Gross Amount Carried at Close of Period, Depreciable Property	4,642
Gross Amount Carried at Close of Period, Total	8,349
Accumulated Depreciation	(273)
Mays Landing Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	536
Initial Cost to ELS, Depreciable Property	289
Gross Amount Carried at Close of Period, Land	536
Gross Amount Carried at Close of Period, Depreciable Property	1,375
Gross Amount Carried at Close of Period, Total	1,911
Accumulated Depreciation	(250)
Echo Farms
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,840
Initial Cost to ELS, Depreciable Property	3,045
Gross Amount Carried at Close of Period, Land	2,840
Gross Amount Carried at Close of Period, Depreciable Property	5,219
Gross Amount Carried at Close of Period, Total	8,059
Accumulated Depreciation	(1,169)
Lake and Shore
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	378
Initial Cost to ELS, Depreciable Property	1,192
Gross Amount Carried at Close of Period, Land	378
Gross Amount Carried at Close of Period, Depreciable Property	3,632
Gross Amount Carried at Close of Period, Total	4,010
Accumulated Depreciation	(1,578)
Chestnut Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	337
Initial Cost to ELS, Depreciable Property	796
Gross Amount Carried at Close of Period, Land	342
Gross Amount Carried at Close of Period, Depreciable Property	2,091
Gross Amount Carried at Close of Period, Total	2,433
Accumulated Depreciation	(793)
Sea Pines
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	198
Initial Cost to ELS, Depreciable Property	625
Gross Amount Carried at Close of Period, Land	198
Gross Amount Carried at Close of Period, Depreciable Property	4,774
Gross Amount Carried at Close of Period, Total	4,972
Accumulated Depreciation	(1,046)
Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Encumbrances	(50,057)
Initial Cost to ELS, Land	17,367
Initial Cost to ELS, Depreciable Property	33,127
Gross Amount Carried at Close of Period, Land	17,367
Gross Amount Carried at Close of Period, Depreciable Property	38,518
Gross Amount Carried at Close of Period, Total	55,885
Accumulated Depreciation	(12,478)
Mountain View - NV
Real Estate and Accumulated Depreciation
Encumbrances	(30,922)
Initial Cost to ELS, Land	16,665
Initial Cost to ELS, Depreciable Property	25,915
Gross Amount Carried at Close of Period, Land	16,665
Gross Amount Carried at Close of Period, Depreciable Property	26,793
Gross Amount Carried at Close of Period, Total	43,458
Accumulated Depreciation	(9,314)
Bonanza Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	908
Initial Cost to ELS, Depreciable Property	2,643
Gross Amount Carried at Close of Period, Land	908
Gross Amount Carried at Close of Period, Depreciable Property	5,014
Gross Amount Carried at Close of Period, Total	5,922
Accumulated Depreciation	(3,905)
Boulder Cascade
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,995
Initial Cost to ELS, Depreciable Property	9,020
Gross Amount Carried at Close of Period, Land	2,995
Gross Amount Carried at Close of Period, Depreciable Property	12,452
Gross Amount Carried at Close of Period, Total	15,447
Accumulated Depreciation	(8,565)
Cabana
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,648
Initial Cost to ELS, Depreciable Property	7,989
Gross Amount Carried at Close of Period, Land	2,648
Gross Amount Carried at Close of Period, Depreciable Property	9,447
Gross Amount Carried at Close of Period, Total	12,095
Accumulated Depreciation	(7,703)
Flamingo West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,730
Initial Cost to ELS, Depreciable Property	5,266
Gross Amount Carried at Close of Period, Land	1,730
Gross Amount Carried at Close of Period, Depreciable Property	7,368
Gross Amount Carried at Close of Period, Total	9,098
Accumulated Depreciation	(5,901)
Las Vegas
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,049
Initial Cost to ELS, Depreciable Property	2,473
Gross Amount Carried at Close of Period, Land	1,063
Gross Amount Carried at Close of Period, Depreciable Property	4,188
Gross Amount Carried at Close of Period, Total	5,251
Accumulated Depreciation	(1,723)
Villa Borega
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,896
Initial Cost to ELS, Depreciable Property	8,774
Gross Amount Carried at Close of Period, Land	2,896
Gross Amount Carried at Close of Period, Depreciable Property	10,633
Gross Amount Carried at Close of Period, Total	13,529
Accumulated Depreciation	(7,662)
Rondout Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,115
Initial Cost to ELS, Depreciable Property	3,240
Gross Amount Carried at Close of Period, Land	1,115
Gross Amount Carried at Close of Period, Depreciable Property	4,900
Gross Amount Carried at Close of Period, Total	6,015
Accumulated Depreciation	(1,945)
Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,783
Initial Cost to ELS, Depreciable Property	14,125
Gross Amount Carried at Close of Period, Land	4,936
Gross Amount Carried at Close of Period, Depreciable Property	17,766
Gross Amount Carried at Close of Period, Total	22,702
Accumulated Depreciation	(8,171)
Lake George Escape
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,562
Initial Cost to ELS, Depreciable Property	10,708
Gross Amount Carried at Close of Period, Land	3,562
Gross Amount Carried at Close of Period, Depreciable Property	19,039
Gross Amount Carried at Close of Period, Total	22,601
Accumulated Depreciation	(7,199)
The Woodlands
Real Estate and Accumulated Depreciation
Encumbrances	(42,935)
Initial Cost to ELS, Land	12,183
Initial Cost to ELS, Depreciable Property	39,687
Gross Amount Carried at Close of Period, Land	12,183
Gross Amount Carried at Close of Period, Depreciable Property	45,238
Gross Amount Carried at Close of Period, Total	57,421
Accumulated Depreciation	(14,600)
Greenwood Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,667
Initial Cost to ELS, Depreciable Property	9,414
Gross Amount Carried at Close of Period, Land	4,151
Gross Amount Carried at Close of Period, Depreciable Property	16,390
Gross Amount Carried at Close of Period, Total	20,541
Accumulated Depreciation	(10,588)
Brennan Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	7,325
Initial Cost to ELS, Depreciable Property	21,141
Gross Amount Carried at Close of Period, Land	7,325
Gross Amount Carried at Close of Period, Depreciable Property	27,815
Gross Amount Carried at Close of Period, Total	35,140
Accumulated Depreciation	(13,095)
Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	540
Initial Cost to ELS, Depreciable Property	1,626
Gross Amount Carried at Close of Period, Land	540
Gross Amount Carried at Close of Period, Depreciable Property	2,059
Gross Amount Carried at Close of Period, Total	2,599
Accumulated Depreciation	(830)
Kenisee Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	295
Initial Cost to ELS, Depreciable Property	696
Gross Amount Carried at Close of Period, Land	299
Gross Amount Carried at Close of Period, Depreciable Property	1,353
Gross Amount Carried at Close of Period, Total	1,652
Accumulated Depreciation	(531)
Wilmington
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	235
Initial Cost to ELS, Depreciable Property	555
Gross Amount Carried at Close of Period, Land	238
Gross Amount Carried at Close of Period, Depreciable Property	1,277
Gross Amount Carried at Close of Period, Total	1,515
Accumulated Depreciation	(495)
Bend
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	733
Initial Cost to ELS, Depreciable Property	1,729
Gross Amount Carried at Close of Period, Land	743
Gross Amount Carried at Close of Period, Depreciable Property	4,574
Gross Amount Carried at Close of Period, Total	5,317
Accumulated Depreciation	(1,509)
Shadowbrook
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,197
Initial Cost to ELS, Depreciable Property	3,693
Gross Amount Carried at Close of Period, Land	1,197
Gross Amount Carried at Close of Period, Depreciable Property	5,298
Gross Amount Carried at Close of Period, Total	6,495
Accumulated Depreciation	(3,258)
Pacific City
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,076
Initial Cost to ELS, Depreciable Property	2,539
Gross Amount Carried at Close of Period, Land	1,091
Gross Amount Carried at Close of Period, Depreciable Property	5,285
Gross Amount Carried at Close of Period, Total	6,376
Accumulated Depreciation	(2,216)
Falcon Wood Village
Real Estate and Accumulated Depreciation
Encumbrances	(12,494)
Initial Cost to ELS, Land	1,112
Initial Cost to ELS, Depreciable Property	3,426
Gross Amount Carried at Close of Period, Land	1,112
Gross Amount Carried at Close of Period, Depreciable Property	4,387
Gross Amount Carried at Close of Period, Total	5,499
Accumulated Depreciation	(3,076)
Portland Fairview
Real Estate and Accumulated Depreciation
Encumbrances	(19,011)
Initial Cost to ELS, Land	7,330
Initial Cost to ELS, Depreciable Property	10,278
Gross Amount Carried at Close of Period, Land	7,330
Gross Amount Carried at Close of Period, Depreciable Property	11,138
Gross Amount Carried at Close of Period, Total	18,468
Accumulated Depreciation	(3,051)
Quail Hollow
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	3,249
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	4,050
Gross Amount Carried at Close of Period, Total	4,050
Accumulated Depreciation	(2,950)
South Jetty
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	678
Initial Cost to ELS, Depreciable Property	1,598
Gross Amount Carried at Close of Period, Land	687
Gross Amount Carried at Close of Period, Depreciable Property	3,437
Gross Amount Carried at Close of Period, Total	4,124
Accumulated Depreciation	(1,217)
Seaside
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	891
Initial Cost to ELS, Depreciable Property	2,101
Gross Amount Carried at Close of Period, Land	903
Gross Amount Carried at Close of Period, Depreciable Property	3,614
Gross Amount Carried at Close of Period, Total	4,517
Accumulated Depreciation	(1,581)
Whalers Rest
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	754
Initial Cost to ELS, Depreciable Property	1,777
Gross Amount Carried at Close of Period, Land	764
Gross Amount Carried at Close of Period, Depreciable Property	2,877
Gross Amount Carried at Close of Period, Total	3,641
Accumulated Depreciation	(1,367)
Mt. Hood Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,817
Initial Cost to ELS, Depreciable Property	5,733
Gross Amount Carried at Close of Period, Land	1,817
Gross Amount Carried at Close of Period, Depreciable Property	19,191
Gross Amount Carried at Close of Period, Total	21,008
Accumulated Depreciation	(4,571)
Greenbriar Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,359
Initial Cost to ELS, Depreciable Property	16,941
Gross Amount Carried at Close of Period, Land	8,359
Gross Amount Carried at Close of Period, Depreciable Property	17,739
Gross Amount Carried at Close of Period, Total	26,098
Accumulated Depreciation	(6,032)
Sun Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	866
Initial Cost to ELS, Depreciable Property	2,601
Gross Amount Carried at Close of Period, Land	866
Gross Amount Carried at Close of Period, Depreciable Property	3,754
Gross Amount Carried at Close of Period, Total	4,620
Accumulated Depreciation	(1,317)
Green Acres
Real Estate and Accumulated Depreciation
Encumbrances	(36,024)
Initial Cost to ELS, Land	2,680
Initial Cost to ELS, Depreciable Property	7,479
Gross Amount Carried at Close of Period, Land	2,680
Gross Amount Carried at Close of Period, Depreciable Property	13,730
Gross Amount Carried at Close of Period, Total	16,410
Accumulated Depreciation	(10,555)
Gettysburg Farm
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	111
Initial Cost to ELS, Depreciable Property	350
Gross Amount Carried at Close of Period, Land	111
Gross Amount Carried at Close of Period, Depreciable Property	1,191
Gross Amount Carried at Close of Period, Total	1,302
Accumulated Depreciation	(365)
Timothy Lake North
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	296
Initial Cost to ELS, Depreciable Property	933
Gross Amount Carried at Close of Period, Land	296
Gross Amount Carried at Close of Period, Depreciable Property	1,777
Gross Amount Carried at Close of Period, Total	2,073
Accumulated Depreciation	(686)
Timothy Lake South
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	206
Initial Cost to ELS, Depreciable Property	649
Gross Amount Carried at Close of Period, Land	206
Gross Amount Carried at Close of Period, Depreciable Property	973
Gross Amount Carried at Close of Period, Total	1,179
Accumulated Depreciation	(401)
Drummer Boy
Real Estate and Accumulated Depreciation
Encumbrances	(10,647)
Initial Cost to ELS, Land	1,884
Initial Cost to ELS, Depreciable Property	20,342
Gross Amount Carried at Close of Period, Land	1,884
Gross Amount Carried at Close of Period, Depreciable Property	20,985
Gross Amount Carried at Close of Period, Total	22,869
Accumulated Depreciation	(2,890)
Round Top
Real Estate and Accumulated Depreciation
Encumbrances	(7,670)
Initial Cost to ELS, Land	1,214
Initial Cost to ELS, Depreciable Property	11,355
Gross Amount Carried at Close of Period, Land	1,214
Gross Amount Carried at Close of Period, Depreciable Property	12,022
Gross Amount Carried at Close of Period, Total	13,236
Accumulated Depreciation	(2,481)
Circle M
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	330
Initial Cost to ELS, Depreciable Property	1,041
Gross Amount Carried at Close of Period, Land	330
Gross Amount Carried at Close of Period, Depreciable Property	2,816
Gross Amount Carried at Close of Period, Total	3,146
Accumulated Depreciation	(1,072)
Hershey
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,284
Initial Cost to ELS, Depreciable Property	3,028
Gross Amount Carried at Close of Period, Land	1,301
Gross Amount Carried at Close of Period, Depreciable Property	5,557
Gross Amount Carried at Close of Period, Total	6,858
Accumulated Depreciation	(2,481)
Robin Hill
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,263
Initial Cost to ELS, Depreciable Property	3,786
Gross Amount Carried at Close of Period, Land	1,263
Gross Amount Carried at Close of Period, Depreciable Property	4,478
Gross Amount Carried at Close of Period, Total	5,741
Accumulated Depreciation	(1,718)
PA Dutch County
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	88
Initial Cost to ELS, Depreciable Property	278
Gross Amount Carried at Close of Period, Land	88
Gross Amount Carried at Close of Period, Depreciable Property	777
Gross Amount Carried at Close of Period, Total	865
Accumulated Depreciation	(257)
Spring Gulch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,593
Initial Cost to ELS, Depreciable Property	4,795
Gross Amount Carried at Close of Period, Land	1,593
Gross Amount Carried at Close of Period, Depreciable Property	5,912
Gross Amount Carried at Close of Period, Total	7,505
Accumulated Depreciation	(3,140)
Lil Wolf
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,627
Initial Cost to ELS, Depreciable Property	13,593
Gross Amount Carried at Close of Period, Land	5,627
Gross Amount Carried at Close of Period, Depreciable Property	16,888
Gross Amount Carried at Close of Period, Total	22,515
Accumulated Depreciation	(5,214)
Scotrun
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	153
Initial Cost to ELS, Depreciable Property	483
Gross Amount Carried at Close of Period, Land	153
Gross Amount Carried at Close of Period, Depreciable Property	1,392
Gross Amount Carried at Close of Period, Total	1,545
Accumulated Depreciation	(391)
Appalachian RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,666
Initial Cost to ELS, Depreciable Property	5,044
Gross Amount Carried at Close of Period, Land	1,666
Gross Amount Carried at Close of Period, Depreciable Property	6,028
Gross Amount Carried at Close of Period, Total	7,694
Accumulated Depreciation	(2,719)
Mountain View - PA
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,207
Initial Cost to ELS, Depreciable Property	7,182
Gross Amount Carried at Close of Period, Land	3,207
Gross Amount Carried at Close of Period, Depreciable Property	7,929
Gross Amount Carried at Close of Period, Total	11,136
Accumulated Depreciation	(2,665)
Timber Creek
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	12,618
Initial Cost to ELS, Depreciable Property	8,489
Gross Amount Carried at Close of Period, Land	12,618
Gross Amount Carried at Close of Period, Depreciable Property	8,815
Gross Amount Carried at Close of Period, Total	21,433
Accumulated Depreciation	(3,012)
Carolina Landing
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	457
Initial Cost to ELS, Depreciable Property	1,078
Gross Amount Carried at Close of Period, Land	463
Gross Amount Carried at Close of Period, Depreciable Property	2,001
Gross Amount Carried at Close of Period, Total	2,464
Accumulated Depreciation	(812)
Inlet Oaks Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,546
Initial Cost to ELS, Depreciable Property	4,642
Gross Amount Carried at Close of Period, Land	1,546
Gross Amount Carried at Close of Period, Depreciable Property	5,090
Gross Amount Carried at Close of Period, Total	6,636
Accumulated Depreciation	(2,384)
The Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	267
Initial Cost to ELS, Depreciable Property	810
Gross Amount Carried at Close of Period, Land	267
Gross Amount Carried at Close of Period, Depreciable Property	1,150
Gross Amount Carried at Close of Period, Total	1,417
Accumulated Depreciation	(477)
Natchez Trace
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	533
Initial Cost to ELS, Depreciable Property	1,257
Gross Amount Carried at Close of Period, Land	540
Gross Amount Carried at Close of Period, Depreciable Property	3,060
Gross Amount Carried at Close of Period, Total	3,600
Accumulated Depreciation	(1,180)
Cherokee Landing
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	118
Initial Cost to ELS, Depreciable Property	279
Gross Amount Carried at Close of Period, Land	120
Gross Amount Carried at Close of Period, Depreciable Property	508
Gross Amount Carried at Close of Period, Total	628
Accumulated Depreciation	(242)
Alamo Palms
Real Estate and Accumulated Depreciation
Encumbrances	(5,874)
Initial Cost to ELS, Land	1,562
Initial Cost to ELS, Depreciable Property	7,924
Gross Amount Carried at Close of Period, Land	1,562
Gross Amount Carried at Close of Period, Depreciable Property	8,465
Gross Amount Carried at Close of Period, Total	10,027
Accumulated Depreciation	(2,875)
Bay Landing
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	438
Initial Cost to ELS, Depreciable Property	1,033
Gross Amount Carried at Close of Period, Land	444
Gross Amount Carried at Close of Period, Depreciable Property	3,012
Gross Amount Carried at Close of Period, Total	3,456
Accumulated Depreciation	(969)
Colorado River
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	466
Initial Cost to ELS, Depreciable Property	1,099
Gross Amount Carried at Close of Period, Land	472
Gross Amount Carried at Close of Period, Depreciable Property	2,345
Gross Amount Carried at Close of Period, Total	2,817
Accumulated Depreciation	(871)
Victoria Palms
Real Estate and Accumulated Depreciation
Encumbrances	(9,939)
Initial Cost to ELS, Land	2,849
Initial Cost to ELS, Depreciable Property	12,305
Gross Amount Carried at Close of Period, Land	2,849
Gross Amount Carried at Close of Period, Depreciable Property	16,712
Gross Amount Carried at Close of Period, Total	19,561
Accumulated Depreciation	(5,221)
Lake Texoma
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	488
Initial Cost to ELS, Depreciable Property	1,151
Gross Amount Carried at Close of Period, Land	494
Gross Amount Carried at Close of Period, Depreciable Property	3,137
Gross Amount Carried at Close of Period, Total	3,631
Accumulated Depreciation	(1,519)
Lakewood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	325
Initial Cost to ELS, Depreciable Property	979
Gross Amount Carried at Close of Period, Land	325
Gross Amount Carried at Close of Period, Depreciable Property	1,601
Gross Amount Carried at Close of Period, Total	1,926
Accumulated Depreciation	(764)
Paradise Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,568
Initial Cost to ELS, Depreciable Property	4,705
Gross Amount Carried at Close of Period, Land	1,568
Gross Amount Carried at Close of Period, Depreciable Property	6,262
Gross Amount Carried at Close of Period, Total	7,830
Accumulated Depreciation	(3,173)
Sunshine RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,494
Initial Cost to ELS, Depreciable Property	4,484
Gross Amount Carried at Close of Period, Land	1,494
Gross Amount Carried at Close of Period, Depreciable Property	6,589
Gross Amount Carried at Close of Period, Total	8,083
Accumulated Depreciation	(3,253)
Tropic Winds
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,221
Initial Cost to ELS, Depreciable Property	3,809
Gross Amount Carried at Close of Period, Land	1,221
Gross Amount Carried at Close of Period, Depreciable Property	4,856
Gross Amount Carried at Close of Period, Total	6,077
Accumulated Depreciation	(2,741)
Medina Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	936
Initial Cost to ELS, Depreciable Property	2,208
Gross Amount Carried at Close of Period, Land	949
Gross Amount Carried at Close of Period, Depreciable Property	4,154
Gross Amount Carried at Close of Period, Total	5,103
Accumulated Depreciation	(1,863)
Paradise South
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	448
Initial Cost to ELS, Depreciable Property	1,345
Gross Amount Carried at Close of Period, Land	448
Gross Amount Carried at Close of Period, Depreciable Property	2,179
Gross Amount Carried at Close of Period, Total	2,627
Accumulated Depreciation	(1,011)
Lake Tawakoni
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	35
Initial Cost to ELS, Depreciable Property	2,320
Gross Amount Carried at Close of Period, Land	35
Gross Amount Carried at Close of Period, Depreciable Property	3,211
Gross Amount Carried at Close of Period, Total	3,246
Accumulated Depreciation	(1,525)
Fun N Sun RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,533
Initial Cost to ELS, Depreciable Property	5,560
Gross Amount Carried at Close of Period, Land	2,945
Gross Amount Carried at Close of Period, Depreciable Property	13,000
Gross Amount Carried at Close of Period, Total	15,945
Accumulated Depreciation	(8,682)
Country Sunshine
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	627
Initial Cost to ELS, Depreciable Property	1,881
Gross Amount Carried at Close of Period, Land	627
Gross Amount Carried at Close of Period, Depreciable Property	3,381
Gross Amount Carried at Close of Period, Total	4,008
Accumulated Depreciation	(1,656)
Leisure World
Real Estate and Accumulated Depreciation
Encumbrances	(2,642)
Initial Cost to ELS, Land	957
Initial Cost to ELS, Depreciable Property	2,575
Gross Amount Carried at Close of Period, Land	957
Gross Amount Carried at Close of Period, Depreciable Property	2,575
Gross Amount Carried at Close of Period, Total	3,532
Accumulated Depreciation	0
Southern Comfort
Real Estate and Accumulated Depreciation
Encumbrances	(4,165)
Initial Cost to ELS, Land	1,108
Initial Cost to ELS, Depreciable Property	3,323
Gross Amount Carried at Close of Period, Land	1,108
Gross Amount Carried at Close of Period, Depreciable Property	4,160
Gross Amount Carried at Close of Period, Total	5,268
Accumulated Depreciation	(2,184)
Trails End RV
Real Estate and Accumulated Depreciation
Encumbrances	(4,089)
Initial Cost to ELS, Land	1,115
Initial Cost to ELS, Depreciable Property	4,086
Gross Amount Carried at Close of Period, Land	1,115
Gross Amount Carried at Close of Period, Depreciable Property	4,086
Gross Amount Carried at Close of Period, Total	5,201
Accumulated Depreciation	0
Lake Whitney
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	679
Initial Cost to ELS, Depreciable Property	1,602
Gross Amount Carried at Close of Period, Land	689
Gross Amount Carried at Close of Period, Depreciable Property	3,331
Gross Amount Carried at Close of Period, Total	4,020
Accumulated Depreciation	(1,386)
Lake Conroe
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,363
Initial Cost to ELS, Depreciable Property	3,214
Gross Amount Carried at Close of Period, Land	1,381
Gross Amount Carried at Close of Period, Depreciable Property	19,544
Gross Amount Carried at Close of Period, Total	20,925
Accumulated Depreciation	(4,334)
Westwood Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,346
Initial Cost to ELS, Depreciable Property	4,179
Gross Amount Carried at Close of Period, Land	1,346
Gross Amount Carried at Close of Period, Depreciable Property	6,780
Gross Amount Carried at Close of Period, Total	8,126
Accumulated Depreciation	(4,653)
St George
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	64
Initial Cost to ELS, Depreciable Property	264
Gross Amount Carried at Close of Period, Land	66
Gross Amount Carried at Close of Period, Depreciable Property	1,497
Gross Amount Carried at Close of Period, Total	1,563
Accumulated Depreciation	(296)
All Seasons
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	510
Initial Cost to ELS, Depreciable Property	1,623
Gross Amount Carried at Close of Period, Land	510
Gross Amount Carried at Close of Period, Depreciable Property	2,538
Gross Amount Carried at Close of Period, Total	3,048
Accumulated Depreciation	(1,646)
Meadows of Chantilly
Real Estate and Accumulated Depreciation
Encumbrances	(39,366)
Initial Cost to ELS, Land	5,430
Initial Cost to ELS, Depreciable Property	16,440
Gross Amount Carried at Close of Period, Land	5,430
Gross Amount Carried at Close of Period, Depreciable Property	24,913
Gross Amount Carried at Close of Period, Total	30,343
Accumulated Depreciation	(18,955)
Harbor View
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	64
Initial Cost to ELS, Depreciable Property	202
Gross Amount Carried at Close of Period, Land	64
Gross Amount Carried at Close of Period, Depreciable Property	1,098
Gross Amount Carried at Close of Period, Total	1,162
Accumulated Depreciation	(366)
Lynchburg
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	266
Initial Cost to ELS, Depreciable Property	627
Gross Amount Carried at Close of Period, Land	269
Gross Amount Carried at Close of Period, Depreciable Property	1,427
Gross Amount Carried at Close of Period, Total	1,696
Accumulated Depreciation	(537)
Chesapeake Bay
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,230
Initial Cost to ELS, Depreciable Property	2,900
Gross Amount Carried at Close of Period, Land	1,246
Gross Amount Carried at Close of Period, Depreciable Property	6,558
Gross Amount Carried at Close of Period, Total	7,804
Accumulated Depreciation	(2,615)
Bayport Development
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,942
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	6,834
Gross Amount Carried at Close of Period, Depreciable Property	0
Gross Amount Carried at Close of Period, Total	6,834
Accumulated Depreciation	0
Virginia Landing
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	602
Initial Cost to ELS, Depreciable Property	1,419
Gross Amount Carried at Close of Period, Land	610
Gross Amount Carried at Close of Period, Depreciable Property	1,886
Gross Amount Carried at Close of Period, Total	2,496
Accumulated Depreciation	(966)
Grey's Point Camp
Real Estate and Accumulated Depreciation
Encumbrances	(21,642)
Initial Cost to ELS, Land	33,491
Initial Cost to ELS, Depreciable Property	17,104
Gross Amount Carried at Close of Period, Land	33,491
Gross Amount Carried at Close of Period, Depreciable Property	19,795
Gross Amount Carried at Close of Period, Total	53,286
Accumulated Depreciation	(4,956)
Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Encumbrances	(36,123)
Initial Cost to ELS, Land	45,415
Initial Cost to ELS, Depreciable Property	38,149
Gross Amount Carried at Close of Period, Land	45,415
Gross Amount Carried at Close of Period, Depreciable Property	41,782
Gross Amount Carried at Close of Period, Total	87,197
Accumulated Depreciation	(8,315)
Williamsburg
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	111
Initial Cost to ELS, Depreciable Property	350
Gross Amount Carried at Close of Period, Land	111
Gross Amount Carried at Close of Period, Depreciable Property	1,167
Gross Amount Carried at Close of Period, Total	1,278
Accumulated Depreciation	(338)
Regency Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(40,427)
Initial Cost to ELS, Land	9,757
Initial Cost to ELS, Depreciable Property	19,055
Gross Amount Carried at Close of Period, Land	9,757
Gross Amount Carried at Close of Period, Depreciable Property	21,154
Gross Amount Carried at Close of Period, Total	30,911
Accumulated Depreciation	(7,199)
Birch Bay
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	502
Initial Cost to ELS, Depreciable Property	1,185
Gross Amount Carried at Close of Period, Land	509
Gross Amount Carried at Close of Period, Depreciable Property	1,885
Gross Amount Carried at Close of Period, Total	2,394
Accumulated Depreciation	(774)
Mount Vernon
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	621
Initial Cost to ELS, Depreciable Property	1,464
Gross Amount Carried at Close of Period, Land	629
Gross Amount Carried at Close of Period, Depreciable Property	3,756
Gross Amount Carried at Close of Period, Total	4,385
Accumulated Depreciation	(1,401)
Chehalis
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	590
Initial Cost to ELS, Depreciable Property	1,392
Gross Amount Carried at Close of Period, Land	598
Gross Amount Carried at Close of Period, Depreciable Property	4,305
Gross Amount Carried at Close of Period, Total	4,903
Accumulated Depreciation	(1,414)
Grandy Creek
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	475
Initial Cost to ELS, Depreciable Property	1,425
Gross Amount Carried at Close of Period, Land	475
Gross Amount Carried at Close of Period, Depreciable Property	2,295
Gross Amount Carried at Close of Period, Total	2,770
Accumulated Depreciation	(826)
Tall Chief
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	314
Initial Cost to ELS, Depreciable Property	946
Gross Amount Carried at Close of Period, Land	314
Gross Amount Carried at Close of Period, Depreciable Property	1,763
Gross Amount Carried at Close of Period, Total	2,077
Accumulated Depreciation	(645)
Kloshe Illahee
Real Estate and Accumulated Depreciation
Encumbrances	(18,946)
Initial Cost to ELS, Land	2,408
Initial Cost to ELS, Depreciable Property	7,286
Gross Amount Carried at Close of Period, Land	2,408
Gross Amount Carried at Close of Period, Depreciable Property	8,313
Gross Amount Carried at Close of Period, Total	10,721
Accumulated Depreciation	(6,207)
La Conner
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	2,016
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	3,626
Gross Amount Carried at Close of Period, Total	3,626
Accumulated Depreciation	(1,945)
Leavenworth
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	786
Initial Cost to ELS, Depreciable Property	1,853
Gross Amount Carried at Close of Period, Land	796
Gross Amount Carried at Close of Period, Depreciable Property	3,243
Gross Amount Carried at Close of Period, Total	4,039
Accumulated Depreciation	(1,456)
Thunderbird Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	500
Initial Cost to ELS, Depreciable Property	1,178
Gross Amount Carried at Close of Period, Land	506
Gross Amount Carried at Close of Period, Depreciable Property	1,887
Gross Amount Carried at Close of Period, Total	2,393
Accumulated Depreciation	(838)
Little Diamond
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	353
Initial Cost to ELS, Depreciable Property	834
Gross Amount Carried at Close of Period, Land	358
Gross Amount Carried at Close of Period, Depreciable Property	2,049
Gross Amount Carried at Close of Period, Total	2,407
Accumulated Depreciation	(846)
Oceana
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	283
Initial Cost to ELS, Depreciable Property	668
Gross Amount Carried at Close of Period, Land	287
Gross Amount Carried at Close of Period, Depreciable Property	1,251
Gross Amount Carried at Close of Period, Total	1,538
Accumulated Depreciation	(472)
Crescent Bar
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	314
Initial Cost to ELS, Depreciable Property	741
Gross Amount Carried at Close of Period, Land	318
Gross Amount Carried at Close of Period, Depreciable Property	1,493
Gross Amount Carried at Close of Period, Total	1,811
Accumulated Depreciation	(680)
Long Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	321
Initial Cost to ELS, Depreciable Property	758
Gross Amount Carried at Close of Period, Land	326
Gross Amount Carried at Close of Period, Depreciable Property	1,314
Gross Amount Carried at Close of Period, Total	1,640
Accumulated Depreciation	(603)
Paradise RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	466
Initial Cost to ELS, Depreciable Property	1,099
Gross Amount Carried at Close of Period, Land	472
Gross Amount Carried at Close of Period, Depreciable Property	2,132
Gross Amount Carried at Close of Period, Total	2,604
Accumulated Depreciation	(886)
Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,474
Initial Cost to ELS, Depreciable Property	16,594
Gross Amount Carried at Close of Period, Land	4,474
Gross Amount Carried at Close of Period, Depreciable Property	20,297
Gross Amount Carried at Close of Period, Total	24,771
Accumulated Depreciation	(4,883)
Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,437
Initial Cost to ELS, Depreciable Property	4,296
Gross Amount Carried at Close of Period, Land	1,437
Gross Amount Carried at Close of Period, Depreciable Property	5,559
Gross Amount Carried at Close of Period, Total	6,996
Accumulated Depreciation	(2,895)
Yukon Trails
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	556
Initial Cost to ELS, Depreciable Property	1,629
Gross Amount Carried at Close of Period, Land	556
Gross Amount Carried at Close of Period, Depreciable Property	1,941
Gross Amount Carried at Close of Period, Total	2,497
Accumulated Depreciation	(1,025)
Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,789
Initial Cost to ELS, Depreciable Property	7,613
Gross Amount Carried at Close of Period, Land	1,789
Gross Amount Carried at Close of Period, Depreciable Property	9,067
Gross Amount Carried at Close of Period, Total	10,856
Accumulated Depreciation	(2,138)
Lakeland
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,159
Initial Cost to ELS, Depreciable Property	13,830
Gross Amount Carried at Close of Period, Land	3,159
Gross Amount Carried at Close of Period, Depreciable Property	15,065
Gross Amount Carried at Close of Period, Total	18,224
Accumulated Depreciation	(3,721)
Westwood Estates
Real Estate and Accumulated Depreciation
Encumbrances	(19,628)
Initial Cost to ELS, Land	5,382
Initial Cost to ELS, Depreciable Property	19,732
Gross Amount Carried at Close of Period, Land	5,382
Gross Amount Carried at Close of Period, Depreciable Property	22,133
Gross Amount Carried at Close of Period, Total	27,515
Accumulated Depreciation	(5,899)
Plymouth Rock
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,293
Initial Cost to ELS, Depreciable Property	6,879
Gross Amount Carried at Close of Period, Land	2,293
Gross Amount Carried at Close of Period, Depreciable Property	8,688
Gross Amount Carried at Close of Period, Total	10,981
Accumulated Depreciation	(3,134)
Tranquil Timbers
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	714
Initial Cost to ELS, Depreciable Property	2,152
Gross Amount Carried at Close of Period, Land	714
Gross Amount Carried at Close of Period, Depreciable Property	3,026
Gross Amount Carried at Close of Period, Total	3,740
Accumulated Depreciation	(1,309)
Lake of the Woods RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,333
Initial Cost to ELS, Depreciable Property	2,238
Gross Amount Carried at Close of Period, Land	1,333
Gross Amount Carried at Close of Period, Depreciable Property	2,471
Gross Amount Carried at Close of Period, Total	3,804
Accumulated Depreciation	(874)
Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Encumbrances	(4,826)
Initial Cost to ELS, Land	1,106
Initial Cost to ELS, Depreciable Property	4,861
Gross Amount Carried at Close of Period, Land	1,105
Gross Amount Carried at Close of Period, Depreciable Property	5,274
Gross Amount Carried at Close of Period, Total	6,379
Accumulated Depreciation	(1,322)
Arrowhead
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	522
Initial Cost to ELS, Depreciable Property	1,616
Gross Amount Carried at Close of Period, Land	522
Gross Amount Carried at Close of Period, Depreciable Property	2,487
Gross Amount Carried at Close of Period, Total	3,009
Accumulated Depreciation	(1,036)
Subtotal of Properties Held for Long Term
Real Estate and Accumulated Depreciation
Encumbrances	(2,444,930)
Initial Cost to ELS, Land	1,607,061
Initial Cost to ELS, Depreciable Property	3,019,193
Gross Amount Carried at Close of Period, Land	1,672,665
Gross Amount Carried at Close of Period, Depreciable Property	4,114,533
Gross Amount Carried at Close of Period, Total	5,787,198
Accumulated Depreciation	(1,834,665)
Realty Systems, Inc.
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	414
Gross Amount Carried at Close of Period, Depreciable Property	331,633
Gross Amount Carried at Close of Period, Total	332,047
Accumulated Depreciation	(64,142)
Management business and other
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,448
Initial Cost to ELS, Depreciable Property	578
Gross Amount Carried at Close of Period, Land	3,557
Gross Amount Carried at Close of Period, Depreciable Property	37,624
Gross Amount Carried at Close of Period, Total	41,181
Accumulated Depreciation	(25,778)
Land
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	66,127
Land | Hidden Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Apache East
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Countryside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Denali Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Dolce Vita
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golden Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meridian RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Valley Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Casita Verde
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fiesta Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Foothills West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Verde Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	19
Land | Casa del Sol East II
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Casa del Sol East III
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mesa Spirit
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	192
Land | Monte Vista Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Seyenna Vistas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(87)
Land | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15
Land | Apollo Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Casa del Sol West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carefree Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Central Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Desert Skies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunrise Heights
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Whispering Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Desert Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sedona Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Venture In
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	11
Land | The Meadows AZ
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fairview Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Voyager Expansion
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Westpark
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Araby Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Cactus Gardens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Capri
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Desert Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Foothill Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mesa Verde RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Suni Sands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Cultus Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Soledad Canyon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	39
Land | Los Ranchos
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Monte del Lago
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Date Palm Country Club
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Colony Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Russian River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Oakzanita Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Rancho Mesa
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rancho Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Snowflower
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Yosemite Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	27
Land | Royal Holiday
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Idyllwild
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Pio Pico
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	35
Land | Tahoe Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sea Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Ponderosa Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Turtle Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Wilderness Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	29
Land | Coralwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Morgan Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	980
Land | Lake Minden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13
Land | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake of the Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14
Land | Concord Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | San Francisco RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | San Benito
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	19
Land | Palm Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	24
Land | Las Palmas Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Parque La Quinta
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Quail Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | California Hawaiian
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Nicholson Plaza
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshadow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Laguna Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Contempo Marin
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rancho Oso
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	12
Land | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lamplighter Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Santiago Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Royal Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	289
Land | Cimarron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bear Creek Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Hills Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golden Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golden Terrace South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golden Terrace West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pueblo Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Woodland Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Stonegate Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Waterford Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | McNicol Place
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Whispering Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mariner's Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sweetbriar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Aspen Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Camelot Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,251
Land | Riverside RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Windmill Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	24
Land | Glen Ellen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hillcrest FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Serendipity
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Shady Lane Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Magic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Orange Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Orlando
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	40
Land | Crystal Isles
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Cheron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carriage Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Haven
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Marker 1 Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Coquina Crossing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Colony Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	38,094
Land | Ridgewood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Haselton Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Southern Palms RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bulow Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bulow RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carefree Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Everglades Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Park City West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,340
Land | Fort Myers Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	849
Land | Gulf Air
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeside Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Grand Island Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	125
Land | Holiday Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Barrington Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	567
Land | Tropical Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Worth Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Beacon Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	216
Land | Kings & Queens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeland Harbor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeland Junction
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Maralago Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Down Yonder
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | East Bay Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Eldorado Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Vacation Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Coachwood Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fiesta Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakewood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Miami Everglades
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Southernaire
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Loggerhead Marinas (11 properties)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Country Place (2)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	18
Land | Hacienda Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bay Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Royal Coachman
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Buccaneer Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Island Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Fairways
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	35
Land | Pine Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,317
Land | Pioneer Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Heritage
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	346
Land | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Foxwood Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Oak Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,158
Land | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hidden Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Starlight Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Meadows, FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Terra Ceia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,833
Land | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	75
Land | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(75)
Land | Breezy Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	42
Land | Harbor Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	23
Land | Pickwick Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rose Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Emerald Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Gulf View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tropical Palms MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Kingswood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Indian Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Space Coast
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Covington Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,744
Land | Topics RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pine Island
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carefree Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tarpon Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Featherock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bay Indies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Heritage Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Heron Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Village, Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Vero Palm Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Village Green
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	518
Land | Peace River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Beach Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Parkwood Communities
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Three Flags
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winter Garden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	194
Land | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,048
Land | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sixth Avenue
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Coach Royale
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Maple Grove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Shenandoah Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | West Meadow Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pine Country
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Willow Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golf Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Indian Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2
Land | Twin Mills RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Diamond Caverns
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hillcrest MA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Old Chatham
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sturbridge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fernwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Patten Pond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pinehirst
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Narrows Too
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Moody Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bear Cave
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | St Clair
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Cedar Knolls
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Cimarron Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rosemount Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Forest Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13
Land | Scenic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Waterway RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Twin Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Topsail Sound RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Green Mountain
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Gaston
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Myers RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bogue Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Goose Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	750
Land | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1
Land | Harbor Point RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | White Oak Shores
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,144
Land | Buena Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meadow Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sandy Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pine Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tuxbury Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | King Nummy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Acorn Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mays Landing Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Echo Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake and Shore
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Chestnut Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Sea Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mountain View - NV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bonanza Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Boulder Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Cabana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Flamingo West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Las Vegas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14
Land | Villa Borega
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rondout Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	153
Land | Lake George Escape
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Woodlands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Greenwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	484
Land | Brennan Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Kenisee Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Wilmington
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3
Land | Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Shadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pacific City
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15
Land | Falcon Wood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Portland Fairview
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Quail Hollow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | South Jetty
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9
Land | Seaside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	12
Land | Whalers Rest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Mt. Hood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Greenbriar Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sun Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Green Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Gettysburg Farm
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Timothy Lake North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Timothy Lake South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Drummer Boy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Round Top
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Circle M
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hershey
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	17
Land | Robin Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | PA Dutch County
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Spring Gulch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lil Wolf
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Scotrun
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Appalachian RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mountain View - PA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Timber Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carolina Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Natchez Trace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7
Land | Cherokee Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2
Land | Alamo Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bay Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Colorado River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Victoria Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Texoma
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Lakewood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Paradise Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tropic Winds
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Medina Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13
Land | Paradise South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Tawakoni
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fun N Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	412
Land | Country Sunshine
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Leisure World
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Southern Comfort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Trails End RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Whitney
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Lake Conroe
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	18
Land | Westwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | St George
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2
Land | All Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Harbor View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lynchburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3
Land | Chesapeake Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16
Land | Bayport Development
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,892
Land | Virginia Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Grey's Point Camp
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Williamsburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Regency Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Birch Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7
Land | Mount Vernon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Chehalis
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Grandy Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tall Chief
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Kloshe Illahee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | La Conner
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Leavenworth
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Thunderbird Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Little Diamond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Oceana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Crescent Bar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Long Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Paradise RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Yukon Trails
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeland
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Westwood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Plymouth Rock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tranquil Timbers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(1)
Land | Arrowhead
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Subtotal of Properties Held for Long Term
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	65,604
Land | Realty Systems, Inc.
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	414
Land | Management business and other
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	109
Depreciable Property
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,464,019
Depreciable Property | Hidden Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,842
Depreciable Property | Apache East
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	215
Depreciable Property | Countryside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,759
Depreciable Property | Denali Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	324
Depreciable Property | Dolce Vita
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3
Depreciable Property | Golden Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	867
Depreciable Property | Meridian RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Valley Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	278
Depreciable Property | Casita Verde
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	273
Depreciable Property | Fiesta Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,430
Depreciable Property | Foothills West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	554
Depreciable Property | Sunshine Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	671
Depreciable Property | Verde Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,084
Depreciable Property | Casa del Sol East II
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,452
Depreciable Property | Casa del Sol East III
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,254
Depreciable Property | Palm Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,853
Depreciable Property | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,445
Depreciable Property | Mesa Spirit
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	292
Depreciable Property | Monte Vista Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	32,339
Depreciable Property | Seyenna Vistas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,506
Depreciable Property | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,396
Depreciable Property | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	25,404
Depreciable Property | Apollo Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,846
Depreciable Property | Casa del Sol West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,670
Depreciable Property | Carefree Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,099
Depreciable Property | Central Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,019
Depreciable Property | Desert Skies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	942
Depreciable Property | Sunrise Heights
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,983
Depreciable Property | Whispering Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	500
Depreciable Property | Desert Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	314
Depreciable Property | Sedona Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,276
Depreciable Property | Venture In
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	777
Depreciable Property | Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,074
Depreciable Property | The Meadows AZ
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,709
Depreciable Property | Fairview Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,547
Depreciable Property | Voyager Expansion
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Westpark
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,588
Depreciable Property | Araby Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,260
Depreciable Property | Cactus Gardens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	610
Depreciable Property | Capri
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	503
Depreciable Property | Desert Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	413
Depreciable Property | Foothill Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	394
Depreciable Property | Mesa Verde RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	789
Depreciable Property | Suni Sands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	689
Depreciable Property | Cultus Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	570
Depreciable Property | Soledad Canyon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,466
Depreciable Property | Los Ranchos
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,072
Depreciable Property | Monte del Lago
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,930
Depreciable Property | Date Palm Country Club
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,371
Depreciable Property | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	684
Depreciable Property | Colony Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,608
Depreciable Property | Russian River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	605
Depreciable Property | Oakzanita Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,374
Depreciable Property | Rancho Mesa
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,555
Depreciable Property | Rancho Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,050
Depreciable Property | Snowflower
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,076
Depreciable Property | Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,929
Depreciable Property | Yosemite Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,206
Depreciable Property | Royal Holiday
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,017
Depreciable Property | Idyllwild
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,201
Depreciable Property | Pio Pico
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,687
Depreciable Property | Tahoe Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,638
Depreciable Property | Sea Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,175
Depreciable Property | Ponderosa Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,778
Depreciable Property | Turtle Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,447
Depreciable Property | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13
Depreciable Property | Wilderness Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,063
Depreciable Property | Coralwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,652
Depreciable Property | Morgan Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,569
Depreciable Property | Lake Minden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,558
Depreciable Property | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,662
Depreciable Property | Lake of the Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,328
Depreciable Property | Concord Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,461
Depreciable Property | San Francisco RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,055
Depreciable Property | San Benito
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,240
Depreciable Property | Palm Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,164
Depreciable Property | Las Palmas Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,050
Depreciable Property | Parque La Quinta
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,083
Depreciable Property | Quail Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,113
Depreciable Property | California Hawaiian
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,124
Depreciable Property | Nicholson Plaza
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	687
Depreciable Property | Sunshadow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,149
Depreciable Property | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,016
Depreciable Property | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,972
Depreciable Property | Laguna Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,657
Depreciable Property | Contempo Marin
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,354
Depreciable Property | Rancho Oso
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,738
Depreciable Property | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,838
Depreciable Property | Meadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,307
Depreciable Property | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	828
Depreciable Property | Lamplighter Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,303
Depreciable Property | Santiago Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,393
Depreciable Property | Royal Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,766
Depreciable Property | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,884
Depreciable Property | Cimarron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,929
Depreciable Property | Holiday Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,765
Depreciable Property | Bear Creek Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,126
Depreciable Property | Holiday Hills Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,068
Depreciable Property | Golden Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,414
Depreciable Property | Golden Terrace South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,063
Depreciable Property | Golden Terrace West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,580
Depreciable Property | Pueblo Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,323
Depreciable Property | Woodland Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,357
Depreciable Property | Stonegate Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	467
Depreciable Property | Waterford Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,035
Depreciable Property | McNicol Place
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	270
Depreciable Property | Whispering Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,594
Depreciable Property | Mariner's Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,230
Depreciable Property | Sweetbriar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	926
Depreciable Property | Aspen Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	746
Depreciable Property | Camelot Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,756
Depreciable Property | Riverside RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	742
Depreciable Property | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	709
Depreciable Property | Sunshine Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16,317
Depreciable Property | Windmill Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,348
Depreciable Property | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,496
Depreciable Property | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,777
Depreciable Property | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	421
Depreciable Property | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	205
Depreciable Property | Glen Ellen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	478
Depreciable Property | Hillcrest FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,606
Depreciable Property | Holiday Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	737
Depreciable Property | Serendipity
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,225
Depreciable Property | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	621
Depreciable Property | Shady Lane Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	353
Depreciable Property | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	623
Depreciable Property | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,998
Depreciable Property | Lake Magic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,457
Depreciable Property | Orange Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,078
Depreciable Property | Orlando
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16,273
Depreciable Property | Crystal Isles
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,580
Depreciable Property | Cheron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	329
Depreciable Property | Carriage Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,318
Depreciable Property | Lake Haven
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,320
Depreciable Property | Marker 1 Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(19)
Depreciable Property | Coquina Crossing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	19,821
Depreciable Property | Colony Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	27,916
Depreciable Property | Ridgewood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	844
Depreciable Property | Haselton Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	721
Depreciable Property | Southern Palms RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,352
Depreciable Property | Bulow Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,418
Depreciable Property | Bulow RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,472
Depreciable Property | Carefree Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	950
Depreciable Property | Everglades Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,675
Depreciable Property | Park City West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,486
Depreciable Property | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,971
Depreciable Property | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	825
Depreciable Property | Fort Myers Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,037
Depreciable Property | Gulf Air
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	955
Depreciable Property | Lakeside Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	696
Depreciable Property | Grand Island Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,207
Depreciable Property | Holiday Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,014
Depreciable Property | Barrington Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,272
Depreciable Property | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,777
Depreciable Property | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,156
Depreciable Property | Tropical Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13,051
Depreciable Property | Lake Worth Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,217
Depreciable Property | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	429
Depreciable Property | Beacon Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	719
Depreciable Property | Kings & Queens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	307
Depreciable Property | Lakeland Harbor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	919
Depreciable Property | Lakeland Junction
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	305
Depreciable Property | Maralago Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,640
Depreciable Property | Down Yonder
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,593
Depreciable Property | East Bay Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,865
Depreciable Property | Eldorado Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,167
Depreciable Property | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	610
Depreciable Property | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	394
Depreciable Property | Vacation Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	985
Depreciable Property | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,393
Depreciable Property | Coachwood Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,380
Depreciable Property | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14,676
Depreciable Property | Fiesta Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14,250
Depreciable Property | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,490
Depreciable Property | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,408
Depreciable Property | Lakewood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,813
Depreciable Property | Miami Everglades
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,031
Depreciable Property | Southernaire
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	497
Depreciable Property | Loggerhead Marinas (11 properties)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,560
Depreciable Property | Country Place (2)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,291
Depreciable Property | Hacienda Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,035
Depreciable Property | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,821
Depreciable Property | Bay Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,608
Depreciable Property | Lake Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	691
Depreciable Property | Royal Coachman
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,984
Depreciable Property | Buccaneer Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,846
Depreciable Property | Island Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,888
Depreciable Property | Lake Fairways
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,241
Depreciable Property | Pine Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,535
Depreciable Property | Pioneer Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,173
Depreciable Property | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,831
Depreciable Property | The Heritage
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,336
Depreciable Property | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,477
Depreciable Property | Foxwood Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,262
Depreciable Property | Oak Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,460
Depreciable Property | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,009
Depreciable Property | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,918
Depreciable Property | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	736
Depreciable Property | Hidden Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,099
Depreciable Property | Starlight Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,284
Depreciable Property | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,517
Depreciable Property | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,069
Depreciable Property | The Meadows, FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,286
Depreciable Property | Terra Ceia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	605
Depreciable Property | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,627
Depreciable Property | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	11,758
Depreciable Property | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,274
Depreciable Property | Breezy Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,894
Depreciable Property | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	697
Depreciable Property | Harbor Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,500
Depreciable Property | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,980
Depreciable Property | Pickwick Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,933
Depreciable Property | Rose Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	609
Depreciable Property | Emerald Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	589
Depreciable Property | Gulf View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,592
Depreciable Property | Tropical Palms MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,450
Depreciable Property | Kingswood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,054
Depreciable Property | Palm Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,236
Depreciable Property | Indian Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,446
Depreciable Property | Space Coast
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,590
Depreciable Property | Covington Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	333
Depreciable Property | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,954
Depreciable Property | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,713
Depreciable Property | Topics RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	850
Depreciable Property | Pine Island
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,629
Depreciable Property | Carefree Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,309
Depreciable Property | Tarpon Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	697
Depreciable Property | Featherock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,321
Depreciable Property | Bay Indies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,551
Depreciable Property | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,258
Depreciable Property | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,908
Depreciable Property | Heritage Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,398
Depreciable Property | Heron Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,081
Depreciable Property | Holiday Village, Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	258
Depreciable Property | Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,455
Depreciable Property | Vero Palm Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,473
Depreciable Property | Village Green
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,874
Depreciable Property | Peace River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,088
Depreciable Property | Palm Beach Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	946
Depreciable Property | Parkwood Communities
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,611
Depreciable Property | Three Flags
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	625
Depreciable Property | Winter Garden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,247
Depreciable Property | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,155
Depreciable Property | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,005
Depreciable Property | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	207
Depreciable Property | Sixth Avenue
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	172
Depreciable Property | Coach Royale
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	373
Depreciable Property | Maple Grove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	855
Depreciable Property | Shenandoah Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	562
Depreciable Property | West Meadow Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	293
Depreciable Property | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,051
Depreciable Property | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,939
Depreciable Property | Pine Country
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,579
Depreciable Property | Willow Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15,567
Depreciable Property | Golf Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13,150
Depreciable Property | Indian Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,456
Depreciable Property | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,767
Depreciable Property | Twin Mills RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	758
Depreciable Property | Lakeside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	259
Depreciable Property | Diamond Caverns
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	611
Depreciable Property | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	420
Depreciable Property | Hillcrest MA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	197
Depreciable Property | The Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15
Depreciable Property | Old Chatham
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	612
Depreciable Property | Sturbridge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	823
Depreciable Property | Fernwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,269
Depreciable Property | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,805
Depreciable Property | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	564
Depreciable Property | Patten Pond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	253
Depreciable Property | Pinehirst
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,608
Depreciable Property | Narrows Too
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	323
Depreciable Property | Moody Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,184
Depreciable Property | Bear Cave
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	690
Depreciable Property | St Clair
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	862
Depreciable Property | Cedar Knolls
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,977
Depreciable Property | Cimarron Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,470
Depreciable Property | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,339
Depreciable Property | Rosemount Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,090
Depreciable Property | Forest Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,742
Depreciable Property | Scenic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	831
Depreciable Property | Waterway RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,234
Depreciable Property | Twin Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,260
Depreciable Property | Topsail Sound RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Green Mountain
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,483
Depreciable Property | Lake Gaston
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,052
Depreciable Property | Lake Myers RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,137
Depreciable Property | Bogue Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	204
Depreciable Property | Goose Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,880
Depreciable Property | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	340
Depreciable Property | Harbor Point RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | White Oak Shores
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,790
Depreciable Property | Buena Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,338
Depreciable Property | Meadow Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	406
Depreciable Property | Sandy Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	271
Depreciable Property | Pine Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	753
Depreciable Property | Tuxbury Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,369
Depreciable Property | King Nummy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	391
Depreciable Property | Acorn Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Mays Landing Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,086
Depreciable Property | Echo Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,174
Depreciable Property | Lake and Shore
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,440
Depreciable Property | Chestnut Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,295
Depreciable Property | Sea Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,149
Depreciable Property | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,391
Depreciable Property | Mountain View - NV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	878
Depreciable Property | Bonanza Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,371
Depreciable Property | Boulder Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,432
Depreciable Property | Cabana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,458
Depreciable Property | Flamingo West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,102
Depreciable Property | Las Vegas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,715
Depreciable Property | Villa Borega
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,859
Depreciable Property | Rondout Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,660
Depreciable Property | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,641
Depreciable Property | Lake George Escape
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,331
Depreciable Property | The Woodlands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,551
Depreciable Property | Greenwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,976
Depreciable Property | Brennan Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,674
Depreciable Property | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	433
Depreciable Property | Kenisee Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	657
Depreciable Property | Wilmington
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	722
Depreciable Property | Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,845
Depreciable Property | Shadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,605
Depreciable Property | Pacific City
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,746
Depreciable Property | Falcon Wood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	961
Depreciable Property | Portland Fairview
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	860
Depreciable Property | Quail Hollow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	801
Depreciable Property | South Jetty
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,839
Depreciable Property | Seaside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,513
Depreciable Property | Whalers Rest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,100
Depreciable Property | Mt. Hood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13,458
Depreciable Property | Greenbriar Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	798
Depreciable Property | Sun Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,153
Depreciable Property | Green Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,251
Depreciable Property | Gettysburg Farm
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	841
Depreciable Property | Timothy Lake North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	844
Depreciable Property | Timothy Lake South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	324
Depreciable Property | Drummer Boy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	643
Depreciable Property | Round Top
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	667
Depreciable Property | Circle M
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,775
Depreciable Property | Hershey
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,529
Depreciable Property | Robin Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	692
Depreciable Property | PA Dutch County
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	499
Depreciable Property | Spring Gulch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,117
Depreciable Property | Lil Wolf
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,295
Depreciable Property | Scotrun
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	909
Depreciable Property | Appalachian RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	984
Depreciable Property | Mountain View - PA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	747
Depreciable Property | Timber Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	326
Depreciable Property | Carolina Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	923
Depreciable Property | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	448
Depreciable Property | The Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	340
Depreciable Property | Natchez Trace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,803
Depreciable Property | Cherokee Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	229
Depreciable Property | Alamo Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	541
Depreciable Property | Bay Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,979
Depreciable Property | Colorado River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,246
Depreciable Property | Victoria Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,407
Depreciable Property | Lake Texoma
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,986
Depreciable Property | Lakewood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	622
Depreciable Property | Paradise Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,557
Depreciable Property | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,105
Depreciable Property | Tropic Winds
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,047
Depreciable Property | Medina Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,946
Depreciable Property | Paradise South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	834
Depreciable Property | Lake Tawakoni
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	891
Depreciable Property | Fun N Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,440
Depreciable Property | Country Sunshine
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,500
Depreciable Property | Leisure World
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Southern Comfort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	837
Depreciable Property | Trails End RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Lake Whitney
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,729
Depreciable Property | Lake Conroe
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16,330
Depreciable Property | Westwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,601
Depreciable Property | St George
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,233
Depreciable Property | All Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	915
Depreciable Property | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,473
Depreciable Property | Harbor View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	896
Depreciable Property | Lynchburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	800
Depreciable Property | Chesapeake Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,658
Depreciable Property | Bayport Development
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Virginia Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	467
Depreciable Property | Grey's Point Camp
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,691
Depreciable Property | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,633
Depreciable Property | Williamsburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	817
Depreciable Property | Regency Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,099
Depreciable Property | Birch Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	700
Depreciable Property | Mount Vernon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,292
Depreciable Property | Chehalis
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,913
Depreciable Property | Grandy Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	870
Depreciable Property | Tall Chief
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	817
Depreciable Property | Kloshe Illahee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,027
Depreciable Property | La Conner
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,610
Depreciable Property | Leavenworth
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,390
Depreciable Property | Thunderbird Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	709
Depreciable Property | Little Diamond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,215
Depreciable Property | Oceana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	583
Depreciable Property | Crescent Bar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	752
Depreciable Property | Long Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	556
Depreciable Property | Paradise RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,033
Depreciable Property | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,703
Depreciable Property | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,263
Depreciable Property | Yukon Trails
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	312
Depreciable Property | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,454
Depreciable Property | Lakeland
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,235
Depreciable Property | Westwood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,401
Depreciable Property | Plymouth Rock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,809
Depreciable Property | Tranquil Timbers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	874
Depreciable Property | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	233
Depreciable Property | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	413
Depreciable Property | Arrowhead
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	871
Depreciable Property | Subtotal of Properties Held for Long Term
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,095,340
Depreciable Property | Realty Systems, Inc.
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	331,633
Depreciable Property | Management business and other
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	$ 37,046
City | Hidden Cove
Real Estate and Accumulated Depreciation
Location	Arley
City | Apache East
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Countryside RV
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Denali Park
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Dolce Vita
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Golden Sun RV
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Meridian RV Resort
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Valley Vista
Real Estate and Accumulated Depreciation
Location	Benson
City | Casita Verde
Real Estate and Accumulated Depreciation
Location	Casa Grande
City | Fiesta Grande
Real Estate and Accumulated Depreciation
Location	Casa Grande
City | Foothills West
Real Estate and Accumulated Depreciation
Location	Casa Grande
City | Sunshine Valley
Real Estate and Accumulated Depreciation
Location	Chandler
City | Verde Valley
Real Estate and Accumulated Depreciation
Location	Cottonwood
City | Casa del Sol East II
Real Estate and Accumulated Depreciation
Location	Glendale
City | Casa del Sol East III
Real Estate and Accumulated Depreciation
Location	Glendale
City | Palm Shadows
Real Estate and Accumulated Depreciation
Location	Glendale
City | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Location	Mesa
City | Mesa Spirit
Real Estate and Accumulated Depreciation
Location	Mesa
City | Monte Vista Resort
Real Estate and Accumulated Depreciation
Location	Mesa
City | Seyenna Vistas
Real Estate and Accumulated Depreciation
Location	Mesa
City | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Location	Mesa
City | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Location	Mesa
City | Apollo Village
Real Estate and Accumulated Depreciation
Location	Peoria
City | Casa del Sol West
Real Estate and Accumulated Depreciation
Location	Peoria
City | Carefree Manor
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Central Park
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Desert Skies
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Sunrise Heights
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Whispering Palms
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Desert Vista
Real Estate and Accumulated Depreciation
Location	Salome
City | Sedona Shadows
Real Estate and Accumulated Depreciation
Location	Sedona
City | Venture In
Real Estate and Accumulated Depreciation
Location	Show Low
City | Paradise
Real Estate and Accumulated Depreciation
Location	Sun City
City | The Meadows AZ
Real Estate and Accumulated Depreciation
Location	Tempe
City | Fairview Manor
Real Estate and Accumulated Depreciation
Location	Tucson
City | Voyager Expansion
Real Estate and Accumulated Depreciation
Location	Tucson
City | Westpark
Real Estate and Accumulated Depreciation
Location	Wickenburg
City | Araby Acres
Real Estate and Accumulated Depreciation
Location	Yuma
City | Cactus Gardens
Real Estate and Accumulated Depreciation
Location	Yuma
City | Capri
Real Estate and Accumulated Depreciation
Location	Yuma
City | Desert Paradise
Real Estate and Accumulated Depreciation
Location	Yuma
City | Foothill Village
Real Estate and Accumulated Depreciation
Location	Yuma
City | Mesa Verde RV
Real Estate and Accumulated Depreciation
Location	Yuma
City | Suni Sands
Real Estate and Accumulated Depreciation
Location	Yuma
City | Cultus Lake
Real Estate and Accumulated Depreciation
Location	Lindell Beach
City | Soledad Canyon
Real Estate and Accumulated Depreciation
Location	Acton
City | Los Ranchos
Real Estate and Accumulated Depreciation
Location	Apple Valley
City | Monte del Lago
Real Estate and Accumulated Depreciation
Location	Castroville
City | Date Palm Country Club
Real Estate and Accumulated Depreciation
Location	Cathedral City
City | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Location	Cathedral City
City | Colony Park
Real Estate and Accumulated Depreciation
Location	Ceres
City | Russian River
Real Estate and Accumulated Depreciation
Location	Cloverdale
City | Oakzanita Springs
Real Estate and Accumulated Depreciation
Location	Descanso
City | Rancho Mesa
Real Estate and Accumulated Depreciation
Location	El Cajon
City | Rancho Valley
Real Estate and Accumulated Depreciation
Location	El Cajon
City | Snowflower
Real Estate and Accumulated Depreciation
Location	Emigrant Gap
City | Four Seasons
Real Estate and Accumulated Depreciation
Location	Fresno
City | Yosemite Lakes
Real Estate and Accumulated Depreciation
Location	Groveland
City | Royal Holiday
Real Estate and Accumulated Depreciation
Location	Hemet
City | Idyllwild
Real Estate and Accumulated Depreciation
Location	Idyllwild-Pine Cove
City | Pio Pico
Real Estate and Accumulated Depreciation
Location	Jamul
City | Tahoe Valley
Real Estate and Accumulated Depreciation
Location	Lake Tahoe
City | Sea Oaks
Real Estate and Accumulated Depreciation
Location	Los Osos
City | Ponderosa Resort
Real Estate and Accumulated Depreciation
Location	Lotus
City | Turtle Beach
Real Estate and Accumulated Depreciation
Location	Manteca
City | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Location	Marina
City | Wilderness Lakes
Real Estate and Accumulated Depreciation
Location	Menifee
City | Coralwood
Real Estate and Accumulated Depreciation
Location	Modesto
City | Morgan Hill
Real Estate and Accumulated Depreciation
Location	Morgan Hill
City | Lake Minden
Real Estate and Accumulated Depreciation
Location	Nicolaus
City | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Location	Oceana
City | Lake of the Springs
Real Estate and Accumulated Depreciation
Location	Oregon House
City | Concord Cascade
Real Estate and Accumulated Depreciation
Location	Pacheco
City | San Francisco RV
Real Estate and Accumulated Depreciation
Location	Pacifica
City | San Benito
Real Estate and Accumulated Depreciation
Location	Paicines
City | Palm Springs
Real Estate and Accumulated Depreciation
Location	Palm Desert
City | Las Palmas Estates
Real Estate and Accumulated Depreciation
Location	Rialto
City | Parque La Quinta
Real Estate and Accumulated Depreciation
Location	Rialto
City | Quail Meadows
Real Estate and Accumulated Depreciation
Location	Riverbank
City | California Hawaiian
Real Estate and Accumulated Depreciation
Location	San Jose
City | Nicholson Plaza
Real Estate and Accumulated Depreciation
Location	San Jose
City | Sunshadow
Real Estate and Accumulated Depreciation
Location	San Jose
City | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Location	San Jose
City | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Location	San Jose
City | Laguna Lake
Real Estate and Accumulated Depreciation
Location	San Luis Obispo
City | Contempo Marin
Real Estate and Accumulated Depreciation
Location	San Rafael
City | Rancho Oso
Real Estate and Accumulated Depreciation
Location	Santa Barbara
City | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Location	Santa Cruz
City | Meadowbrook
Real Estate and Accumulated Depreciation
Location	Santee
City | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Location	Scotts Valley
City | Lamplighter Village
Real Estate and Accumulated Depreciation
Location	Spring Valley
City | Santiago Estates
Real Estate and Accumulated Depreciation
Location	Sylmar
City | Royal Oaks
Real Estate and Accumulated Depreciation
Location	Visalia
City | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Location	Aurora
City | Cimarron Village
Real Estate and Accumulated Depreciation
Location	Broomfield
City | Holiday Village CO
Real Estate and Accumulated Depreciation
Location	Colorado Springs
City | Bear Creek Village
Real Estate and Accumulated Depreciation
Location	Denver
City | Holiday Hills Village
Real Estate and Accumulated Depreciation
Location	Denver
City | Golden Terrace
Real Estate and Accumulated Depreciation
Location	Golden
City | Golden Terrace South
Real Estate and Accumulated Depreciation
Location	Golden
City | Golden Terrace West
Real Estate and Accumulated Depreciation
Location	Golden
City | Pueblo Grande
Real Estate and Accumulated Depreciation
Location	Pueblo
City | Woodland Hills
Real Estate and Accumulated Depreciation
Location	Thornton
City | Stonegate Manor
Real Estate and Accumulated Depreciation
Location	North Windham
City | Waterford Estates
Real Estate and Accumulated Depreciation
Location	Bear
City | McNicol Place
Real Estate and Accumulated Depreciation
Location	Lewes
City | Whispering Pines
Real Estate and Accumulated Depreciation
Location	Lewes
City | Mariner's Cove
Real Estate and Accumulated Depreciation
Location	Millsboro
City | Sweetbriar
Real Estate and Accumulated Depreciation
Location	Millsboro
City | Aspen Meadows
Real Estate and Accumulated Depreciation
Location	Rehoboth
City | Camelot Meadows
Real Estate and Accumulated Depreciation
Location	Rehoboth
City | Riverside RV Resort
Real Estate and Accumulated Depreciation
Location	Arcadia
City | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Location	Arcadia
City | Sunshine Key
Real Estate and Accumulated Depreciation
Location	Big Pine Key
City | Windmill Manor
Real Estate and Accumulated Depreciation
Location	Bradenton
City | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Location	Bradenton
City | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Location	Brooksville
City | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Location	Brooksville
City | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Location	Cape Coral
City | Glen Ellen
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Hillcrest FL
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Holiday Ranch
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Serendipity
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Shady Lane Village
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Location	Clermont
City | Lake Magic
Real Estate and Accumulated Depreciation
Location	Clermont
City | Orange Lake
Real Estate and Accumulated Depreciation
Location	Clermont
City | Orlando
Real Estate and Accumulated Depreciation
Location	Clermont
City | Crystal Isles
Real Estate and Accumulated Depreciation
Location	Crystal River
City | Cheron Village
Real Estate and Accumulated Depreciation
Location	Davie
City | Carriage Cove
Real Estate and Accumulated Depreciation
Location	Daytona Beach
City | Lake Haven
Real Estate and Accumulated Depreciation
Location	Dunedin
City | Marker 1 Marina
Real Estate and Accumulated Depreciation
Location	Dunedin
City | Coquina Crossing
Real Estate and Accumulated Depreciation
Location	Elkton
City | Colony Cove
Real Estate and Accumulated Depreciation
Location	Ellenton
City | Ridgewood Estates
Real Estate and Accumulated Depreciation
Location	Ellenton
City | Haselton Village
Real Estate and Accumulated Depreciation
Location	Eustis
City | Southern Palms RV
Real Estate and Accumulated Depreciation
Location	Eustis
City | Bulow Plantation
Real Estate and Accumulated Depreciation
Location	Flagler Beach
City | Bulow RV
Real Estate and Accumulated Depreciation
Location	Flagler Beach
City | Carefree Cove
Real Estate and Accumulated Depreciation
Location	Fort Lauderdale
City | Everglades Lakes
Real Estate and Accumulated Depreciation
Location	Fort Lauderdale
City | Park City West
Real Estate and Accumulated Depreciation
Location	Fort Lauderdale
City | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Location	Fort Lauderdale
City | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Location	Fort Myers
City | Fort Myers Beach
Real Estate and Accumulated Depreciation
Location	Fort Myers
City | Gulf Air
Real Estate and Accumulated Depreciation
Location	Fort Myers Beach
City | Lakeside Terrace
Real Estate and Accumulated Depreciation
Location	Fruitland Park
City | Grand Island Resort
Real Estate and Accumulated Depreciation
Location	Grand Island
City | Holiday Travel Park
Real Estate and Accumulated Depreciation
Location	Holiday
City | Barrington Hills
Real Estate and Accumulated Depreciation
Location	Hudson
City | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Location	Kissimmee
City | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Location	Kissimmee
City | Tropical Palms
Real Estate and Accumulated Depreciation
Location	Kissimmee
City | Lake Worth Village
Real Estate and Accumulated Depreciation
Location	Lake Worth
City | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Beacon Terrace
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Kings & Queens
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Lakeland Harbor
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Lakeland Junction
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Maralago Cay
Real Estate and Accumulated Depreciation
Location	Lantana
City | Down Yonder
Real Estate and Accumulated Depreciation
Location	Largo
City | East Bay Oaks
Real Estate and Accumulated Depreciation
Location	Largo
City | Eldorado Village
Real Estate and Accumulated Depreciation
Location	Largo
City | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Location	Largo
City | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Location	Largo
City | Vacation Village
Real Estate and Accumulated Depreciation
Location	Largo
City | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Location	Largo
City | Coachwood Colony
Real Estate and Accumulated Depreciation
Location	Leesburg
City | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Location	Leesburg
City | Fiesta Key
Real Estate and Accumulated Depreciation
Location	Long Key
City | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Location	Lutz
City | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Location	Margate
City | Lakewood Village
Real Estate and Accumulated Depreciation
Location	Melbourne
City | Miami Everglades
Real Estate and Accumulated Depreciation
Location	Miami
City | Southernaire
Real Estate and Accumulated Depreciation
Location	Mt. Dora
City | Loggerhead Marinas (11 properties)
Real Estate and Accumulated Depreciation
Location	Multiple
City | Country Place (2)
Real Estate and Accumulated Depreciation
Location	New Port Richey
City | Hacienda Village
Real Estate and Accumulated Depreciation
Location	New Port Richey
City | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Location	New Port Richey
City | Bay Lake Estates
Real Estate and Accumulated Depreciation
Location	Nokomis
City | Lake Village
Real Estate and Accumulated Depreciation
Location	Nokomis
City | Royal Coachman
Real Estate and Accumulated Depreciation
Location	Nokomis
City | Buccaneer Estates
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Island Vista Estates
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Lake Fairways
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Pine Lakes
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Pioneer Village
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | The Heritage
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Foxwood Farms
Real Estate and Accumulated Depreciation
Location	Ocala
City | Oak Bend
Real Estate and Accumulated Depreciation
Location	Ocala
City | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Location	Ocala
City | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Location	Odessa
City | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Location	Orlando
City | Hidden Valley
Real Estate and Accumulated Depreciation
Location	Orlando
City | Starlight Ranch
Real Estate and Accumulated Depreciation
Location	Orlando
City | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Location	Ormond Beach
City | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Location	Ormond Beach
City | The Meadows, FL
Real Estate and Accumulated Depreciation
Location	Palm Beach Gardens
City | Terra Ceia
Real Estate and Accumulated Depreciation
Location	Palmetto
City | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Location	Plant City
City | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Location	Plant City
City | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Location	Plant City
City | Breezy Hill
Real Estate and Accumulated Depreciation
Location	Pompano Beach
City | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Location	Pompano Beach
City | Harbor Lakes
Real Estate and Accumulated Depreciation
Location	Port Charlotte
City | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Location	Port Orange
City | Pickwick Village
Real Estate and Accumulated Depreciation
Location	Port Orange
City | Rose Bay
Real Estate and Accumulated Depreciation
Location	Port Orange
City | Emerald Lake
Real Estate and Accumulated Depreciation
Location	Punta Gorda
City | Gulf View
Real Estate and Accumulated Depreciation
Location	Punta Gorda
City | Tropical Palms MH
Real Estate and Accumulated Depreciation
Location	Punta Gorda
City | Kingswood
Real Estate and Accumulated Depreciation
Location	Riverview
City | Palm Lake
Real Estate and Accumulated Depreciation
Location	Riviera Beach
City | Indian Oaks
Real Estate and Accumulated Depreciation
Location	Rockledge
City | Space Coast
Real Estate and Accumulated Depreciation
Location	Rockledge
City | Covington Estates
Real Estate and Accumulated Depreciation
Location	Saint Cloud
City | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Location	Sarasota
City | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Location	Sarasota
City | Topics RV Resort
Real Estate and Accumulated Depreciation
Location	Spring Hill
City | Pine Island
Real Estate and Accumulated Depreciation
Location	St. James City
City | Carefree Village
Real Estate and Accumulated Depreciation
Location	Tampa
City | Tarpon Glen
Real Estate and Accumulated Depreciation
Location	Tarpon Springs
City | Featherock
Real Estate and Accumulated Depreciation
Location	Valrico
City | Bay Indies
Real Estate and Accumulated Depreciation
Location	Venice
City | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Location	Venice
City | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Heritage Plantation
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Heron Cay
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Holiday Village, Florida
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Vero Palm Estates
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Village Green
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Peace River
Real Estate and Accumulated Depreciation
Location	Wauchula
City | Palm Beach Colony
Real Estate and Accumulated Depreciation
Location	West Palm Beach
City | Parkwood Communities
Real Estate and Accumulated Depreciation
Location	Wildwood
City | Three Flags
Real Estate and Accumulated Depreciation
Location	Wildwood
City | Winter Garden
Real Estate and Accumulated Depreciation
Location	Winter Garden
City | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Location	Zephyrhills
City | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Location	Zephyrhills
City | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Location	Zephyrhills
City | Sixth Avenue
Real Estate and Accumulated Depreciation
Location	Zephyrhills
City | Coach Royale
Real Estate and Accumulated Depreciation
Location	Boise
City | Maple Grove
Real Estate and Accumulated Depreciation
Location	Boise
City | Shenandoah Estates
Real Estate and Accumulated Depreciation
Location	Boise
City | West Meadow Estates
Real Estate and Accumulated Depreciation
Location	Boise
City | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Location	Amboy
City | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Location	Beecher
City | Pine Country
Real Estate and Accumulated Depreciation
Location	Belvidere
City | Willow Lake Estates
Real Estate and Accumulated Depreciation
Location	Elgin
City | Golf Vista Estates
Real Estate and Accumulated Depreciation
Location	Monee
City | Indian Lakes
Real Estate and Accumulated Depreciation
Location	Batesville
City | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Location	Clinton
City | Twin Mills RV
Real Estate and Accumulated Depreciation
Location	Howe
City | Lakeside RV
Real Estate and Accumulated Depreciation
Location	New Carlisle
City | Diamond Caverns
Real Estate and Accumulated Depreciation
Location	Park City
City | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Location	Rochester
City | Hillcrest MA
Real Estate and Accumulated Depreciation
Location	Rockland
City | The Glen
Real Estate and Accumulated Depreciation
Location	Rockland
City | Old Chatham
Real Estate and Accumulated Depreciation
Location	South Dennis
City | Sturbridge
Real Estate and Accumulated Depreciation
Location	Sturbridge
City | Fernwood
Real Estate and Accumulated Depreciation
Location	Capitol Heights
City | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Location	Middle River
City | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Location	Bar Harbor
City | Patten Pond
Real Estate and Accumulated Depreciation
Location	Ellsworth
City | Pinehirst
Real Estate and Accumulated Depreciation
Location	Old Orchard Beach
City | Narrows Too
Real Estate and Accumulated Depreciation
Location	Trenton
City | Moody Beach
Real Estate and Accumulated Depreciation
Location	Wells
City | Bear Cave
Real Estate and Accumulated Depreciation
Location	Buchanan
City | St Clair
Real Estate and Accumulated Depreciation
Location	St. Clair
City | Cedar Knolls
Real Estate and Accumulated Depreciation
Location	Apple Valley
City | Cimarron Park
Real Estate and Accumulated Depreciation
Location	Lake Elmo
City | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Location	Rockford
City | Rosemount Woods
Real Estate and Accumulated Depreciation
Location	Rosemount
City | Forest Lake
Real Estate and Accumulated Depreciation
Location	Advance
City | Scenic
Real Estate and Accumulated Depreciation
Location	Asheville
City | Waterway RV
Real Estate and Accumulated Depreciation
Location	Cedar Point
City | Twin Lakes
Real Estate and Accumulated Depreciation
Location	Chocowinity
City | Topsail Sound RV
Real Estate and Accumulated Depreciation
Location	Holly Ridge
City | Green Mountain
Real Estate and Accumulated Depreciation
Location	Lenoir
City | Lake Gaston
Real Estate and Accumulated Depreciation
Location	Littleton
City | Lake Myers RV
Real Estate and Accumulated Depreciation
Location	Mocksville
City | Bogue Pines
Real Estate and Accumulated Depreciation
Location	Newport
City | Goose Creek
Real Estate and Accumulated Depreciation
Location	Newport
City | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Location	Newport
City | Harbor Point RV
Real Estate and Accumulated Depreciation
Location	Sneads Ferry
City | White Oak Shores
Real Estate and Accumulated Depreciation
Location	Stella
City | Buena Vista
Real Estate and Accumulated Depreciation
Location	Fargo
City | Meadow Park
Real Estate and Accumulated Depreciation
Location	Fargo
City | Sandy Beach
Real Estate and Accumulated Depreciation
Location	Contoocook
City | Pine Acres
Real Estate and Accumulated Depreciation
Location	Raymond
City | Tuxbury Resort
Real Estate and Accumulated Depreciation
Location	South Hampton
City | King Nummy
Real Estate and Accumulated Depreciation
Location	Cape May Court House
City | Acorn Campground
Real Estate and Accumulated Depreciation
Location	Green Creek
City | Mays Landing Resort
Real Estate and Accumulated Depreciation
Location	Mays Landing
City | Echo Farms
Real Estate and Accumulated Depreciation
Location	Ocean View
City | Lake and Shore
Real Estate and Accumulated Depreciation
Location	Ocean View
City | Chestnut Lake
Real Estate and Accumulated Depreciation
Location	Port Republic
City | Sea Pines
Real Estate and Accumulated Depreciation
Location	Swainton
City | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Location	Whiting
City | Mountain View - NV
Real Estate and Accumulated Depreciation
Location	Henderson
City | Bonanza Village
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Boulder Cascade
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Cabana
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Flamingo West
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Las Vegas
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Villa Borega
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Rondout Valley
Real Estate and Accumulated Depreciation
Location	Accord
City | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Location	Corinth
City | Lake George Escape
Real Estate and Accumulated Depreciation
Location	Lake George
City | The Woodlands
Real Estate and Accumulated Depreciation
Location	Lockport
City | Greenwood Village
Real Estate and Accumulated Depreciation
Location	Manorville
City | Brennan Beach
Real Estate and Accumulated Depreciation
Location	Pulaski
City | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Location	Warrensburg
City | Kenisee Lake
Real Estate and Accumulated Depreciation
Location	Jefferson
City | Wilmington
Real Estate and Accumulated Depreciation
Location	Wilmington
City | Bend
Real Estate and Accumulated Depreciation
Location	Bend
City | Shadowbrook
Real Estate and Accumulated Depreciation
Location	Clackamas
City | Pacific City
Real Estate and Accumulated Depreciation
Location	Cloverdale
City | Falcon Wood Village
Real Estate and Accumulated Depreciation
Location	Eugene
City | Portland Fairview
Real Estate and Accumulated Depreciation
Location	Fairview
City | Quail Hollow
Real Estate and Accumulated Depreciation
Location	Fairview
City | South Jetty
Real Estate and Accumulated Depreciation
Location	Florence
City | Seaside
Real Estate and Accumulated Depreciation
Location	Seaside
City | Whalers Rest
Real Estate and Accumulated Depreciation
Location	South Beach
City | Mt. Hood Village
Real Estate and Accumulated Depreciation
Location	Welches
City | Greenbriar Village
Real Estate and Accumulated Depreciation
Location	Bath
City | Sun Valley
Real Estate and Accumulated Depreciation
Location	Bowmansville
City | Green Acres
Real Estate and Accumulated Depreciation
Location	Breinigsville
City | Gettysburg Farm
Real Estate and Accumulated Depreciation
Location	Dover
City | Timothy Lake North
Real Estate and Accumulated Depreciation
Location	East Stroudsburg
City | Timothy Lake South
Real Estate and Accumulated Depreciation
Location	East Stroudsburg
City | Drummer Boy
Real Estate and Accumulated Depreciation
Location	Gettysburg
City | Round Top
Real Estate and Accumulated Depreciation
Location	Gettysburg
City | Circle M
Real Estate and Accumulated Depreciation
Location	Lancaster
City | Hershey
Real Estate and Accumulated Depreciation
Location	Lebanon
City | Robin Hill
Real Estate and Accumulated Depreciation
Location	Lenhartsville
City | PA Dutch County
Real Estate and Accumulated Depreciation
Location	Manheim
City | Spring Gulch
Real Estate and Accumulated Depreciation
Location	New Holland
City | Lil Wolf
Real Estate and Accumulated Depreciation
Location	Orefield
City | Scotrun
Real Estate and Accumulated Depreciation
Location	Scotrun
City | Appalachian RV
Real Estate and Accumulated Depreciation
Location	Shartlesville
City | Mountain View - PA
Real Estate and Accumulated Depreciation
Location	Walnutport
City | Timber Creek
Real Estate and Accumulated Depreciation
Location	Westerly
City | Carolina Landing
Real Estate and Accumulated Depreciation
Location	Fair Play
City | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Location	Murrells Inlet
City | The Oaks
Real Estate and Accumulated Depreciation
Location	Yemassee
City | Natchez Trace
Real Estate and Accumulated Depreciation
Location	Hohenwald
City | Cherokee Landing
Real Estate and Accumulated Depreciation
Location	Saulsbury
City | Alamo Palms
Real Estate and Accumulated Depreciation
Location	Alamo
City | Bay Landing
Real Estate and Accumulated Depreciation
Location	Bridgeport
City | Colorado River
Real Estate and Accumulated Depreciation
Location	Columbus
City | Victoria Palms
Real Estate and Accumulated Depreciation
Location	Donna
City | Lake Texoma
Real Estate and Accumulated Depreciation
Location	Gordonville
City | Lakewood
Real Estate and Accumulated Depreciation
Location	Harlingen
City | Paradise Park
Real Estate and Accumulated Depreciation
Location	Harlingen
City | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Location	Harlingen
City | Tropic Winds
Real Estate and Accumulated Depreciation
Location	Harlingen
City | Medina Lake
Real Estate and Accumulated Depreciation
Location	Lakehills
City | Paradise South
Real Estate and Accumulated Depreciation
Location	Mercedes
City | Lake Tawakoni
Real Estate and Accumulated Depreciation
Location	Point
City | Fun N Sun RV
Real Estate and Accumulated Depreciation
Location	San Benito
City | Country Sunshine
Real Estate and Accumulated Depreciation
Location	Weslaco
City | Leisure World
Real Estate and Accumulated Depreciation
Location	Weslaco
City | Southern Comfort
Real Estate and Accumulated Depreciation
Location	Weslaco
City | Trails End RV
Real Estate and Accumulated Depreciation
Location	Weslaco
City | Lake Whitney
Real Estate and Accumulated Depreciation
Location	Whitney
City | Lake Conroe
Real Estate and Accumulated Depreciation
Location	Willis
City | Westwood Village
Real Estate and Accumulated Depreciation
Location	Farr West
City | St George
Real Estate and Accumulated Depreciation
Location	Hurricane
City | All Seasons
Real Estate and Accumulated Depreciation
Location	Salt Lake City
City | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Location	Chantilly
City | Harbor View
Real Estate and Accumulated Depreciation
Location	Colonial Beach
City | Lynchburg
Real Estate and Accumulated Depreciation
Location	Gladys
City | Chesapeake Bay
Real Estate and Accumulated Depreciation
Location	Gloucester
City | Bayport Development
Real Estate and Accumulated Depreciation
Location	Jamaica
City | Virginia Landing
Real Estate and Accumulated Depreciation
Location	Quinby
City | Grey's Point Camp
Real Estate and Accumulated Depreciation
Location	Topping
City | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Location	Urbanna
City | Williamsburg
Real Estate and Accumulated Depreciation
Location	Williamsburg
City | Regency Lakes
Real Estate and Accumulated Depreciation
Location	Winchester
City | Birch Bay
Real Estate and Accumulated Depreciation
Location	Blaine
City | Mount Vernon
Real Estate and Accumulated Depreciation
Location	Bow
City | Chehalis
Real Estate and Accumulated Depreciation
Location	Chehalis
City | Grandy Creek
Real Estate and Accumulated Depreciation
Location	Concrete
City | Tall Chief
Real Estate and Accumulated Depreciation
Location	Fall City
City | Kloshe Illahee
Real Estate and Accumulated Depreciation
Location	Federal Way
City | La Conner
Real Estate and Accumulated Depreciation
Location	La Conner
City | Leavenworth
Real Estate and Accumulated Depreciation
Location	Leavenworth
City | Thunderbird Resort
Real Estate and Accumulated Depreciation
Location	Monroe
City | Little Diamond
Real Estate and Accumulated Depreciation
Location	Newport
City | Oceana
Real Estate and Accumulated Depreciation
Location	Oceana City
City | Crescent Bar
Real Estate and Accumulated Depreciation
Location	Quincy
City | Long Beach
Real Estate and Accumulated Depreciation
Location	Seaview
City | Paradise RV
Real Estate and Accumulated Depreciation
Location	Silver Creek
City | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Location	Bristol
City | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Location	Fremont
City | Yukon Trails
Real Estate and Accumulated Depreciation
Location	Lyndon Station
City | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Location	Milton
City | Lakeland
Real Estate and Accumulated Depreciation
Location	Milton
City | Westwood Estates
Real Estate and Accumulated Depreciation
Location	Pleasant Prairie
City | Plymouth Rock
Real Estate and Accumulated Depreciation
Location	Plymouth
City | Tranquil Timbers
Real Estate and Accumulated Depreciation
Location	Sturgeon Bay
City | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Location	Wautoma
City | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Location	West Salem
City | Arrowhead
Real Estate and Accumulated Depreciation
Location	Wisconsin Dells
State | Hidden Cove
Real Estate and Accumulated Depreciation
Location	AL
State | Apache East
Real Estate and Accumulated Depreciation
Location	AZ
State | Countryside RV
Real Estate and Accumulated Depreciation
Location	AZ
State | Denali Park
Real Estate and Accumulated Depreciation
Location	AZ
State | Dolce Vita
Real Estate and Accumulated Depreciation
Location	AZ
State | Golden Sun RV
Real Estate and Accumulated Depreciation
Location	AZ
State | Meridian RV Resort
Real Estate and Accumulated Depreciation
Location	AZ
State | Valley Vista
Real Estate and Accumulated Depreciation
Location	AZ
State | Casita Verde
Real Estate and Accumulated Depreciation
Location	AZ
State | Fiesta Grande
Real Estate and Accumulated Depreciation
Location	AZ
State | Foothills West
Real Estate and Accumulated Depreciation
Location	AZ
State | Sunshine Valley
Real Estate and Accumulated Depreciation
Location	AZ
State | Verde Valley
Real Estate and Accumulated Depreciation
Location	AZ
State | Casa del Sol East II
Real Estate and Accumulated Depreciation
Location	AZ
State | Casa del Sol East III
Real Estate and Accumulated Depreciation
Location	AZ
State | Palm Shadows
Real Estate and Accumulated Depreciation
Location	AZ
State | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Location	AZ
State | Mesa Spirit
Real Estate and Accumulated Depreciation
Location	AZ
State | Monte Vista Resort
Real Estate and Accumulated Depreciation
Location	AZ
State | Seyenna Vistas
Real Estate and Accumulated Depreciation
Location	AZ
State | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Location	AZ
State | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Location	AZ
State | Apollo Village
Real Estate and Accumulated Depreciation
Location	AZ
State | Casa del Sol West
Real Estate and Accumulated Depreciation
Location	AZ
State | Carefree Manor
Real Estate and Accumulated Depreciation
Location	AZ
State | Central Park
Real Estate and Accumulated Depreciation
Location	AZ
State | Desert Skies
Real Estate and Accumulated Depreciation
Location	AZ
State | Sunrise Heights
Real Estate and Accumulated Depreciation
Location	AZ
State | Whispering Palms
Real Estate and Accumulated Depreciation
Location	AZ
State | Desert Vista
Real Estate and Accumulated Depreciation
Location	AZ
State | Sedona Shadows
Real Estate and Accumulated Depreciation
Location	AZ
State | Venture In
Real Estate and Accumulated Depreciation
Location	AZ
State | Paradise
Real Estate and Accumulated Depreciation
Location	AZ
State | The Meadows AZ
Real Estate and Accumulated Depreciation
Location	AZ
State | Fairview Manor
Real Estate and Accumulated Depreciation
Location	AZ
State | Voyager Expansion
Real Estate and Accumulated Depreciation
Location	AZ
State | Westpark
Real Estate and Accumulated Depreciation
Location	AZ
State | Araby Acres
Real Estate and Accumulated Depreciation
Location	AZ
State | Cactus Gardens
Real Estate and Accumulated Depreciation
Location	AZ
State | Capri
Real Estate and Accumulated Depreciation
Location	AZ
State | Desert Paradise
Real Estate and Accumulated Depreciation
Location	AZ
State | Foothill Village
Real Estate and Accumulated Depreciation
Location	AZ
State | Mesa Verde RV
Real Estate and Accumulated Depreciation
Location	AZ
State | Suni Sands
Real Estate and Accumulated Depreciation
Location	AZ
State | Cultus Lake
Real Estate and Accumulated Depreciation
Location	BC
State | Soledad Canyon
Real Estate and Accumulated Depreciation
Location	CA
State | Los Ranchos
Real Estate and Accumulated Depreciation
Location	CA
State | Monte del Lago
Real Estate and Accumulated Depreciation
Location	CA
State | Date Palm Country Club
Real Estate and Accumulated Depreciation
Location	CA
State | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Location	CA
State | Colony Park
Real Estate and Accumulated Depreciation
Location	CA
State | Russian River
Real Estate and Accumulated Depreciation
Location	CA
State | Oakzanita Springs
Real Estate and Accumulated Depreciation
Location	CA
State | Rancho Mesa
Real Estate and Accumulated Depreciation
Location	CA
State | Rancho Valley
Real Estate and Accumulated Depreciation
Location	CA
State | Snowflower
Real Estate and Accumulated Depreciation
Location	CA
State | Four Seasons
Real Estate and Accumulated Depreciation
Location	CA
State | Yosemite Lakes
Real Estate and Accumulated Depreciation
Location	CA
State | Royal Holiday
Real Estate and Accumulated Depreciation
Location	CA
State | Idyllwild
Real Estate and Accumulated Depreciation
Location	CA
State | Pio Pico
Real Estate and Accumulated Depreciation
Location	CA
State | Tahoe Valley
Real Estate and Accumulated Depreciation
Location	CA
State | Sea Oaks
Real Estate and Accumulated Depreciation
Location	CA
State | Ponderosa Resort
Real Estate and Accumulated Depreciation
Location	CA
State | Turtle Beach
Real Estate and Accumulated Depreciation
Location	CA
State | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Location	CA
State | Wilderness Lakes
Real Estate and Accumulated Depreciation
Location	CA
State | Coralwood
Real Estate and Accumulated Depreciation
Location	CA
State | Morgan Hill
Real Estate and Accumulated Depreciation
Location	CA
State | Lake Minden
Real Estate and Accumulated Depreciation
Location	CA
State | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Location	CA
State | Lake of the Springs
Real Estate and Accumulated Depreciation
Location	CA
State | Concord Cascade
Real Estate and Accumulated Depreciation
Location	CA
State | San Francisco RV
Real Estate and Accumulated Depreciation
Location	CA
State | San Benito
Real Estate and Accumulated Depreciation
Location	CA
State | Palm Springs
Real Estate and Accumulated Depreciation
Location	CA
State | Las Palmas Estates
Real Estate and Accumulated Depreciation
Location	CA
State | Parque La Quinta
Real Estate and Accumulated Depreciation
Location	CA
State | Quail Meadows
Real Estate and Accumulated Depreciation
Location	CA
State | California Hawaiian
Real Estate and Accumulated Depreciation
Location	CA
State | Nicholson Plaza
Real Estate and Accumulated Depreciation
Location	CA
State | Sunshadow
Real Estate and Accumulated Depreciation
Location	CA
State | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Location	CA
State | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Location	CA
State | Laguna Lake
Real Estate and Accumulated Depreciation
Location	CA
State | Contempo Marin
Real Estate and Accumulated Depreciation
Location	CA
State | Rancho Oso
Real Estate and Accumulated Depreciation
Location	CA
State | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Location	CA
State | Meadowbrook
Real Estate and Accumulated Depreciation
Location	CA
State | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Location	CA
State | Lamplighter Village
Real Estate and Accumulated Depreciation
Location	CA
State | Santiago Estates
Real Estate and Accumulated Depreciation
Location	CA
State | Royal Oaks
Real Estate and Accumulated Depreciation
Location	CA
State | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Location	CO
State | Cimarron Village
Real Estate and Accumulated Depreciation
Location	CO
State | Holiday Village CO
Real Estate and Accumulated Depreciation
Location	CO
State | Bear Creek Village
Real Estate and Accumulated Depreciation
Location	CO
State | Holiday Hills Village
Real Estate and Accumulated Depreciation
Location	CO
State | Golden Terrace
Real Estate and Accumulated Depreciation
Location	CO
State | Golden Terrace South
Real Estate and Accumulated Depreciation
Location	CO
State | Golden Terrace West
Real Estate and Accumulated Depreciation
Location	CO
State | Pueblo Grande
Real Estate and Accumulated Depreciation
Location	CO
State | Woodland Hills
Real Estate and Accumulated Depreciation
Location	CO
State | Stonegate Manor
Real Estate and Accumulated Depreciation
Location	CT
State | Waterford Estates
Real Estate and Accumulated Depreciation
Location	DE
State | McNicol Place
Real Estate and Accumulated Depreciation
Location	DE
State | Whispering Pines
Real Estate and Accumulated Depreciation
Location	DE
State | Mariner's Cove
Real Estate and Accumulated Depreciation
Location	DE
State | Sweetbriar
Real Estate and Accumulated Depreciation
Location	DE
State | Aspen Meadows
Real Estate and Accumulated Depreciation
Location	DE
State | Camelot Meadows
Real Estate and Accumulated Depreciation
Location	DE
State | Riverside RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Sunshine Key
Real Estate and Accumulated Depreciation
Location	FL
State | Windmill Manor
Real Estate and Accumulated Depreciation
Location	FL
State | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Location	FL
State | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Location	FL
State | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Location	FL
State | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Location	FL
State | Glen Ellen
Real Estate and Accumulated Depreciation
Location	FL
State | Hillcrest FL
Real Estate and Accumulated Depreciation
Location	FL
State | Holiday Ranch
Real Estate and Accumulated Depreciation
Location	FL
State | Serendipity
Real Estate and Accumulated Depreciation
Location	FL
State | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Location	FL
State | Shady Lane Village
Real Estate and Accumulated Depreciation
Location	FL
State | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Location	FL
State | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Magic
Real Estate and Accumulated Depreciation
Location	FL
State | Orange Lake
Real Estate and Accumulated Depreciation
Location	FL
State | Orlando
Real Estate and Accumulated Depreciation
Location	FL
State | Crystal Isles
Real Estate and Accumulated Depreciation
Location	FL
State | Cheron Village
Real Estate and Accumulated Depreciation
Location	FL
State | Carriage Cove
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Haven
Real Estate and Accumulated Depreciation
Location	FL
State | Marker 1 Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Coquina Crossing
Real Estate and Accumulated Depreciation
Location	FL
State | Colony Cove
Real Estate and Accumulated Depreciation
Location	FL
State | Ridgewood Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Haselton Village
Real Estate and Accumulated Depreciation
Location	FL
State | Southern Palms RV
Real Estate and Accumulated Depreciation
Location	FL
State | Bulow Plantation
Real Estate and Accumulated Depreciation
Location	FL
State | Bulow RV
Real Estate and Accumulated Depreciation
Location	FL
State | Carefree Cove
Real Estate and Accumulated Depreciation
Location	FL
State | Everglades Lakes
Real Estate and Accumulated Depreciation
Location	FL
State | Park City West
Real Estate and Accumulated Depreciation
Location	FL
State | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Location	FL
State | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Location	FL
State | Fort Myers Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Gulf Air
Real Estate and Accumulated Depreciation
Location	FL
State | Lakeside Terrace
Real Estate and Accumulated Depreciation
Location	FL
State | Grand Island Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Holiday Travel Park
Real Estate and Accumulated Depreciation
Location	FL
State | Barrington Hills
Real Estate and Accumulated Depreciation
Location	FL
State | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Location	FL
State | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Location	FL
State | Tropical Palms
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Worth Village
Real Estate and Accumulated Depreciation
Location	FL
State | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Location	FL
State | Beacon Terrace
Real Estate and Accumulated Depreciation
Location	FL
State | Kings & Queens
Real Estate and Accumulated Depreciation
Location	FL
State | Lakeland Harbor
Real Estate and Accumulated Depreciation
Location	FL
State | Lakeland Junction
Real Estate and Accumulated Depreciation
Location	FL
State | Maralago Cay
Real Estate and Accumulated Depreciation
Location	FL
State | Down Yonder
Real Estate and Accumulated Depreciation
Location	FL
State | East Bay Oaks
Real Estate and Accumulated Depreciation
Location	FL
State | Eldorado Village
Real Estate and Accumulated Depreciation
Location	FL
State | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Location	FL
State | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Location	FL
State | Vacation Village
Real Estate and Accumulated Depreciation
Location	FL
State | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Location	FL
State | Coachwood Colony
Real Estate and Accumulated Depreciation
Location	FL
State | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Location	FL
State | Fiesta Key
Real Estate and Accumulated Depreciation
Location	FL
State | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Location	FL
State | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Location	FL
State | Lakewood Village
Real Estate and Accumulated Depreciation
Location	FL
State | Miami Everglades
Real Estate and Accumulated Depreciation
Location	FL
State | Southernaire
Real Estate and Accumulated Depreciation
Location	FL
State | Loggerhead Marinas (11 properties)
Real Estate and Accumulated Depreciation
Location	FL
State | Country Place (2)
Real Estate and Accumulated Depreciation
Location	FL
State | Hacienda Village
Real Estate and Accumulated Depreciation
Location	FL
State | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Location	FL
State | Bay Lake Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Village
Real Estate and Accumulated Depreciation
Location	FL
State | Royal Coachman
Real Estate and Accumulated Depreciation
Location	FL
State | Buccaneer Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Island Vista Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Fairways
Real Estate and Accumulated Depreciation
Location	FL
State | Pine Lakes
Real Estate and Accumulated Depreciation
Location	FL
State | Pioneer Village
Real Estate and Accumulated Depreciation
Location	FL
State | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | The Heritage
Real Estate and Accumulated Depreciation
Location	FL
State | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Location	FL
State | Foxwood Farms
Real Estate and Accumulated Depreciation
Location	FL
State | Oak Bend
Real Estate and Accumulated Depreciation
Location	FL
State | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Location	FL
State | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Location	FL
State | Hidden Valley
Real Estate and Accumulated Depreciation
Location	FL
State | Starlight Ranch
Real Estate and Accumulated Depreciation
Location	FL
State | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Location	FL
State | The Meadows, FL
Real Estate and Accumulated Depreciation
Location	FL
State | Terra Ceia
Real Estate and Accumulated Depreciation
Location	FL
State | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Location	FL
State | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Location	FL
State | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Location	FL
State | Breezy Hill
Real Estate and Accumulated Depreciation
Location	FL
State | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Location	FL
State | Harbor Lakes
Real Estate and Accumulated Depreciation
Location	FL
State | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Pickwick Village
Real Estate and Accumulated Depreciation
Location	FL
State | Rose Bay
Real Estate and Accumulated Depreciation
Location	FL
State | Emerald Lake
Real Estate and Accumulated Depreciation
Location	FL
State | Gulf View
Real Estate and Accumulated Depreciation
Location	FL
State | Tropical Palms MH
Real Estate and Accumulated Depreciation
Location	FL
State | Kingswood
Real Estate and Accumulated Depreciation
Location	FL
State | Palm Lake
Real Estate and Accumulated Depreciation
Location	FL
State | Indian Oaks
Real Estate and Accumulated Depreciation
Location	FL
State | Space Coast
Real Estate and Accumulated Depreciation
Location	FL
State | Covington Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Location	FL
State | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Location	FL
State | Topics RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Pine Island
Real Estate and Accumulated Depreciation
Location	FL
State | Carefree Village
Real Estate and Accumulated Depreciation
Location	FL
State | Tarpon Glen
Real Estate and Accumulated Depreciation
Location	FL
State | Featherock
Real Estate and Accumulated Depreciation
Location	FL
State | Bay Indies
Real Estate and Accumulated Depreciation
Location	FL
State | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Heritage Plantation
Real Estate and Accumulated Depreciation
Location	FL
State | Heron Cay
Real Estate and Accumulated Depreciation
Location	FL
State | Holiday Village, Florida
Real Estate and Accumulated Depreciation
Location	FL
State | Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Vero Palm Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Village Green
Real Estate and Accumulated Depreciation
Location	FL
State | Peace River
Real Estate and Accumulated Depreciation
Location	FL
State | Palm Beach Colony
Real Estate and Accumulated Depreciation
Location	FL
State | Parkwood Communities
Real Estate and Accumulated Depreciation
Location	FL
State | Three Flags
Real Estate and Accumulated Depreciation
Location	FL
State | Winter Garden
Real Estate and Accumulated Depreciation
Location	FL
State | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Location	FL
State | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Location	FL
State | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Location	FL
State | Sixth Avenue
Real Estate and Accumulated Depreciation
Location	FL
State | Coach Royale
Real Estate and Accumulated Depreciation
Location	ID
State | Maple Grove
Real Estate and Accumulated Depreciation
Location	ID
State | Shenandoah Estates
Real Estate and Accumulated Depreciation
Location	ID
State | West Meadow Estates
Real Estate and Accumulated Depreciation
Location	ID
State | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Location	IL
State | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Location	IL
State | Pine Country
Real Estate and Accumulated Depreciation
Location	IL
State | Willow Lake Estates
Real Estate and Accumulated Depreciation
Location	IL
State | Golf Vista Estates
Real Estate and Accumulated Depreciation
Location	IL
State | Indian Lakes
Real Estate and Accumulated Depreciation
Location	IN
State | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Location	IN
State | Twin Mills RV
Real Estate and Accumulated Depreciation
Location	IN
State | Lakeside RV
Real Estate and Accumulated Depreciation
Location	IN
State | Diamond Caverns
Real Estate and Accumulated Depreciation
Location	KY
State | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Location	MA
State | Hillcrest MA
Real Estate and Accumulated Depreciation
Location	MA
State | The Glen
Real Estate and Accumulated Depreciation
Location	MA
State | Old Chatham
Real Estate and Accumulated Depreciation
Location	MA
State | Sturbridge
Real Estate and Accumulated Depreciation
Location	MA
State | Fernwood
Real Estate and Accumulated Depreciation
Location	MD
State | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Location	MD
State | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Location	ME
State | Patten Pond
Real Estate and Accumulated Depreciation
Location	ME
State | Pinehirst
Real Estate and Accumulated Depreciation
Location	ME
State | Narrows Too
Real Estate and Accumulated Depreciation
Location	ME
State | Moody Beach
Real Estate and Accumulated Depreciation
Location	ME
State | Bear Cave
Real Estate and Accumulated Depreciation
Location	MI
State | St Clair
Real Estate and Accumulated Depreciation
Location	MI
State | Cedar Knolls
Real Estate and Accumulated Depreciation
Location	MN
State | Cimarron Park
Real Estate and Accumulated Depreciation
Location	MN
State | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Location	MN
State | Rosemount Woods
Real Estate and Accumulated Depreciation
Location	MN
State | Forest Lake
Real Estate and Accumulated Depreciation
Location	NC
State | Scenic
Real Estate and Accumulated Depreciation
Location	NC
State | Waterway RV
Real Estate and Accumulated Depreciation
Location	NC
State | Twin Lakes
Real Estate and Accumulated Depreciation
Location	NC
State | Topsail Sound RV
Real Estate and Accumulated Depreciation
Location	NC
State | Green Mountain
Real Estate and Accumulated Depreciation
Location	NC
State | Lake Gaston
Real Estate and Accumulated Depreciation
Location	NC
State | Lake Myers RV
Real Estate and Accumulated Depreciation
Location	NC
State | Bogue Pines
Real Estate and Accumulated Depreciation
Location	NC
State | Goose Creek
Real Estate and Accumulated Depreciation
Location	NC
State | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Location	NC
State | Harbor Point RV
Real Estate and Accumulated Depreciation
Location	NC
State | White Oak Shores
Real Estate and Accumulated Depreciation
Location	NC
State | Buena Vista
Real Estate and Accumulated Depreciation
Location	ND
State | Meadow Park
Real Estate and Accumulated Depreciation
Location	ND
State | Sandy Beach
Real Estate and Accumulated Depreciation
Location	NH
State | Pine Acres
Real Estate and Accumulated Depreciation
Location	NH
State | Tuxbury Resort
Real Estate and Accumulated Depreciation
Location	NH
State | King Nummy
Real Estate and Accumulated Depreciation
Location	NJ
State | Acorn Campground
Real Estate and Accumulated Depreciation
Location	NJ
State | Mays Landing Resort
Real Estate and Accumulated Depreciation
Location	NJ
State | Echo Farms
Real Estate and Accumulated Depreciation
Location	NJ
State | Lake and Shore
Real Estate and Accumulated Depreciation
Location	NJ
State | Chestnut Lake
Real Estate and Accumulated Depreciation
Location	NJ
State | Sea Pines
Real Estate and Accumulated Depreciation
Location	NJ
State | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Location	NJ
State | Mountain View - NV
Real Estate and Accumulated Depreciation
Location	NV
State | Bonanza Village
Real Estate and Accumulated Depreciation
Location	NV
State | Boulder Cascade
Real Estate and Accumulated Depreciation
Location	NV
State | Cabana
Real Estate and Accumulated Depreciation
Location	NV
State | Flamingo West
Real Estate and Accumulated Depreciation
Location	NV
State | Las Vegas
Real Estate and Accumulated Depreciation
Location	NV
State | Villa Borega
Real Estate and Accumulated Depreciation
Location	NV
State | Rondout Valley
Real Estate and Accumulated Depreciation
Location	NY
State | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Location	NY
State | Lake George Escape
Real Estate and Accumulated Depreciation
Location	NY
State | The Woodlands
Real Estate and Accumulated Depreciation
Location	NY
State | Greenwood Village
Real Estate and Accumulated Depreciation
Location	NY
State | Brennan Beach
Real Estate and Accumulated Depreciation
Location	NY
State | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Location	NY
State | Kenisee Lake
Real Estate and Accumulated Depreciation
Location	OH
State | Wilmington
Real Estate and Accumulated Depreciation
Location	OH
State | Bend
Real Estate and Accumulated Depreciation
Location	OR
State | Shadowbrook
Real Estate and Accumulated Depreciation
Location	OR
State | Pacific City
Real Estate and Accumulated Depreciation
Location	OR
State | Falcon Wood Village
Real Estate and Accumulated Depreciation
Location	OR
State | Portland Fairview
Real Estate and Accumulated Depreciation
Location	OR
State | Quail Hollow
Real Estate and Accumulated Depreciation
Location	OR
State | South Jetty
Real Estate and Accumulated Depreciation
Location	OR
State | Seaside
Real Estate and Accumulated Depreciation
Location	OR
State | Whalers Rest
Real Estate and Accumulated Depreciation
Location	OR
State | Mt. Hood Village
Real Estate and Accumulated Depreciation
Location	OR
State | Greenbriar Village
Real Estate and Accumulated Depreciation
Location	PA
State | Sun Valley
Real Estate and Accumulated Depreciation
Location	PA
State | Green Acres
Real Estate and Accumulated Depreciation
Location	PA
State | Gettysburg Farm
Real Estate and Accumulated Depreciation
Location	PA
State | Timothy Lake North
Real Estate and Accumulated Depreciation
Location	PA
State | Timothy Lake South
Real Estate and Accumulated Depreciation
Location	PA
State | Drummer Boy
Real Estate and Accumulated Depreciation
Location	PA
State | Round Top
Real Estate and Accumulated Depreciation
Location	PA
State | Circle M
Real Estate and Accumulated Depreciation
Location	PA
State | Hershey
Real Estate and Accumulated Depreciation
Location	PA
State | Robin Hill
Real Estate and Accumulated Depreciation
Location	PA
State | PA Dutch County
Real Estate and Accumulated Depreciation
Location	PA
State | Spring Gulch
Real Estate and Accumulated Depreciation
Location	PA
State | Lil Wolf
Real Estate and Accumulated Depreciation
Location	PA
State | Scotrun
Real Estate and Accumulated Depreciation
Location	PA
State | Appalachian RV
Real Estate and Accumulated Depreciation
Location	PA
State | Mountain View - PA
Real Estate and Accumulated Depreciation
Location	PA
State | Timber Creek
Real Estate and Accumulated Depreciation
Location	RI
State | Carolina Landing
Real Estate and Accumulated Depreciation
Location	SC
State | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Location	SC
State | The Oaks
Real Estate and Accumulated Depreciation
Location	SC
State | Natchez Trace
Real Estate and Accumulated Depreciation
Location	TN
State | Cherokee Landing
Real Estate and Accumulated Depreciation
Location	TN
State | Alamo Palms
Real Estate and Accumulated Depreciation
Location	TX
State | Bay Landing
Real Estate and Accumulated Depreciation
Location	TX
State | Colorado River
Real Estate and Accumulated Depreciation
Location	TX
State | Victoria Palms
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Texoma
Real Estate and Accumulated Depreciation
Location	TX
State | Lakewood
Real Estate and Accumulated Depreciation
Location	TX
State | Paradise Park
Real Estate and Accumulated Depreciation
Location	TX
State | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Location	TX
State | Tropic Winds
Real Estate and Accumulated Depreciation
Location	TX
State | Medina Lake
Real Estate and Accumulated Depreciation
Location	TX
State | Paradise South
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Tawakoni
Real Estate and Accumulated Depreciation
Location	TX
State | Fun N Sun RV
Real Estate and Accumulated Depreciation
Location	TX
State | Country Sunshine
Real Estate and Accumulated Depreciation
Location	TX
State | Leisure World
Real Estate and Accumulated Depreciation
Location	TX
State | Southern Comfort
Real Estate and Accumulated Depreciation
Location	TX
State | Trails End RV
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Whitney
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Conroe
Real Estate and Accumulated Depreciation
Location	TX
State | Westwood Village
Real Estate and Accumulated Depreciation
Location	UT
State | St George
Real Estate and Accumulated Depreciation
Location	UT
State | All Seasons
Real Estate and Accumulated Depreciation
Location	UT
State | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Location	VA
State | Harbor View
Real Estate and Accumulated Depreciation
Location	VA
State | Lynchburg
Real Estate and Accumulated Depreciation
Location	VA
State | Chesapeake Bay
Real Estate and Accumulated Depreciation
Location	VA
State | Bayport Development
Real Estate and Accumulated Depreciation
Location	VA
State | Virginia Landing
Real Estate and Accumulated Depreciation
Location	VA
State | Grey's Point Camp
Real Estate and Accumulated Depreciation
Location	VA
State | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Location	VA
State | Williamsburg
Real Estate and Accumulated Depreciation
Location	VA
State | Regency Lakes
Real Estate and Accumulated Depreciation
Location	VA
State | Birch Bay
Real Estate and Accumulated Depreciation
Location	WA
State | Mount Vernon
Real Estate and Accumulated Depreciation
Location	WA
State | Chehalis
Real Estate and Accumulated Depreciation
Location	WA
State | Grandy Creek
Real Estate and Accumulated Depreciation
Location	WA
State | Tall Chief
Real Estate and Accumulated Depreciation
Location	WA
State | Kloshe Illahee
Real Estate and Accumulated Depreciation
Location	WA
State | La Conner
Real Estate and Accumulated Depreciation
Location	WA
State | Leavenworth
Real Estate and Accumulated Depreciation
Location	WA
State | Thunderbird Resort
Real Estate and Accumulated Depreciation
Location	WA
State | Little Diamond
Real Estate and Accumulated Depreciation
Location	WA
State | Oceana
Real Estate and Accumulated Depreciation
Location	WA
State | Crescent Bar
Real Estate and Accumulated Depreciation
Location	WA
State | Long Beach
Real Estate and Accumulated Depreciation
Location	WA
State | Paradise RV
Real Estate and Accumulated Depreciation
Location	WA
State | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Location	WI
State | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Location	WI
State | Yukon Trails
Real Estate and Accumulated Depreciation
Location	WI
State | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Location	WI
State | Lakeland
Real Estate and Accumulated Depreciation
Location	WI
State | Westwood Estates
Real Estate and Accumulated Depreciation
Location	WI
State | Plymouth Rock
Real Estate and Accumulated Depreciation
Location	WI
State | Tranquil Timbers
Real Estate and Accumulated Depreciation
Location	WI
State | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Location	WI
State | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Location	WI
State | Arrowhead
Real Estate and Accumulated Depreciation
Location	WI

Schedule III Real Estate and _3

Schedule III Real Estate and Accumulated Depreciation - Additional Information (Details) $ in Billions	Dec. 31, 2020USD ($)
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]
Aggregate cost in real estate U.S federal tax basis	$ 4

Schedule III Real Estate and _4

Schedule III Real Estate and Accumulated Depreciation - Changes in Total Real Estate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Carrying amount of real estate investments
Gross real estate, beginning balance	$ 5,743,049	$ 5,273,477	$ 4,915,813
Acquisitions	248,253	250,843	265,129
Improvements	217,082	257,993	181,622
Properties held for sale	0	0	(49,973)
Dispositions and other	(47,958)	(39,264)	(39,114)
Gross real estate, ending balance	$ 6,160,426	$ 5,743,049	$ 5,273,477

Schedule III Real Estate and _5

Schedule III Real Estate and Accumulated Depreciation - Changes in Accumulated Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of real estate accumulated depreciation
Accumulated Depreciation, Beginning Balance	$ 1,776,224	$ 1,631,888	$ 1,516,694
Depreciation expense	157,673	153,893	137,209
Properties held for sale	0	0	(14,547)
Dispositions and other	(9,312)	(9,557)	(7,468)
Accumulated Depreciation, Ending Balance	$ 1,924,585	$ 1,776,224	$ 1,631,888

Uncategorized Items - els-20201

Label	Element	Value
Accounting Standards Update [Extensible List]	us-gaap_AccountingStandardsUpdateExtensibleList	us-gaap:AccountingStandardsUpdate201409Member