Equity LifeStyle Properties (ELS) 10-K 22 Feb 22 2021 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Feb. 17, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
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			$ 12,709.2
Entity Common Stock, Shares Outstanding		185,935,364
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 26, 2022.
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Central Index Key	0000895417

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Firm ID	42
Auditor Name	Ernst & Young LLP
Auditor Location	Chicago, Illinois

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Investment in real estate:
Land	$ 2,019,787	$ 1,676,636
Land improvements	3,912,062	3,543,479
Buildings and other depreciable property	1,057,215	940,311
Investment in real estate	6,989,064	6,160,426
Accumulated depreciation	(2,103,774)	(1,924,585)
Net investment in real estate	4,885,290	4,235,841
Cash and restricted cash	123,398	24,060
Notes receivable, net	39,955	35,844
Investment in unconsolidated joint ventures	70,312	19,726
Deferred commission expense	47,349	42,472
Other assets, net	141,567	61,026
Total Assets	5,307,871	4,418,969
Liabilities:
Mortgage notes payable, net	2,627,783	2,444,930
Term loan, net	297,436	0
Accounts payable and other liabilities	172,285	129,666
Accrued interest payable	9,293	8,336
Rents and other customer payments received in advance and security deposits	118,696	92,587
Distributions payable	70,768	66,003
Total Liabilities	3,821,700	3,114,214
Stockholders' Equity:
Preferred stock, $0.01 par value, 10,000,000 shares authorized as of December 31, 2021 and December 31, 2020; none issued and outstanding.	0	0
Common stock, $0.01 par value, 600,000,000 shares authorized as of December 31, 2021 and December 31, 2020, respectively; 185,640,379 and 182,230,631 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively.	1,913	1,813
Paid-in capital	1,593,362	1,411,397
Distributions in excess of accumulated earnings	(183,689)	(179,523)
Accumulated other comprehensive income	3,524	0
Total Stockholders’ Equity	1,415,110	1,233,687
Non-controlling interests – Common OP Units	71,061	71,068
Total Equity	1,486,171	1,304,755
Total Liabilities and Equity	5,307,871	4,418,969
Membership upgrade sales upfront payments, deferred, net
Liabilities:
Deferred membership revenue	$ 176,439	$ 150,692

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
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	600,000,000
Common stock, shares issued (in shares)	185,640,379	182,230,631
Common stock, shares outstanding (in shares)	185,640,379	182,230,631

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenues:
Rental income	$ 1,032,575	$ 923,743	$ 879,635
Other income	50,298	46,008	43,063
Interest income	7,016	7,154	7,207
Income from other investments, net	4,555	4,026	9,528
Total revenues	1,271,694	1,091,448	1,037,256
Expenses:
Property operating and maintenance	398,983	354,340	333,520
Real estate taxes	72,671	66,120	62,338
Sales and marketing, gross	23,743	17,332	15,583
Membership sales commissions, deferred, net	(5,075)	(1,660)	(1,219)
Depreciation and amortization	188,444	155,131	152,110
Home selling expenses	5,138	4,572	4,401
General and administrative	40,717	39,276	35,679
Other expenses	3,100	2,567	2,865
Early debt retirement	2,784	10,786	1,491
Interest and related amortization	108,718	102,771	104,223
Total expenses	999,516	855,431	802,596
Gain (Loss) on sale of real estate, net	(59)	0	52,507
Income before equity in income of unconsolidated joint ventures	272,119	236,017	287,167
Equity in income of unconsolidated joint ventures	3,881	5,399	8,755
Consolidated net income	276,000	241,416	295,922
Income allocated to non-controlling interests – Common OP Units	(13,522)	(13,132)	(16,783)
Net income available for Common Stockholders	262,462	228,268	279,123
Other comprehensive income (loss):
Adjustment for fair market value of swap	3,524	380	(2,679)
Consolidated comprehensive income	279,524	241,796	293,243
Comprehensive income allocated to non-controlling interests – Common OP Units	(13,692)	(13,154)	(16,633)
Comprehensive income attributable to Common Stockholders	$ 265,816	$ 228,626	$ 276,594
Earnings per Common Share – Basic (usd per share)	$ 1.43	$ 1.26	$ 1.54
Earnings per Common Share – Fully Diluted (usd per share)	$ 1.43	$ 1.25	$ 1.54
Weighted average Common Shares outstanding – Basic (shares)	182,917	181,828	180,805
Weighted average Common Shares outstanding – Fully Diluted (shares)	192,883	192,555	191,995
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)
Annual membership subscriptions
Revenues:
Revenue from contract with customer	58,251	53,085	51,015
Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	36,270	21,739	19,111
Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(25,079)	(12,062)	(10,451)
Gross revenues from home sales
Revenues:
Revenue from contract with customer	98,457	45,695	34,655
Expenses:
Cost of goods and services sold	94,314	46,229	35,096
Brokered resale and ancillary services revenues, net
Revenues:
Revenue from contract with customer	9,351	2,060	3,493
Property management
Expenses:
Cost of goods and services sold	$ 65,979	$ 57,967	$ 56,509

Consolidated Statements of Chan

Consolidated Statements of Changes In Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Paid-in Capital	Redeemable Perpetual Preferred  Stock	Distributions in Excess of Accumulated Earnings	Distributions in Excess of Accumulated EarningsCumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss)	Non- Controlling Interests – Common OP Units
Beginning 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]
Accounting Standards Update [Extensible List]	Accounting Standards Update 2016-13 [Member]
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 Unitsholders 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]
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 Unitsholders 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
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exchange of Common OP Units for Common Stock	0		16	10,820					(10,836)
Issuance of OP Units	34,005								34,005
Issuance of Common Stock through employee stock purchase plan	2,224			2,224
Issuance of Common Stock	140,254		84	140,170
Compensation expenses related to restricted stock and stock options	10,855			10,855
Repurchase of Common Stock or Common OP Units	(2,814)			(2,814)
Adjustment for Common OP Unitsholders in the Operating Partnership	0			22,961					(22,961)
Adjustment for fair market value of swap	3,524							3,524
Consolidated net income	276,000				16	262,462			13,522
Distributions	(280,381)				(16)	(266,628)			(13,737)
Other	(2,251)			(2,251)
Ending balance at Dec. 31, 2021	$ 1,486,171		$ 1,913	$ 1,593,362	$ 0	$ (183,689)		$ 3,524	$ 71,061

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash Flows From Operating Activities:
Consolidated net income	$ 276,000	$ 241,416	$ 295,922
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Loss/(Gain) on sale of real estate, net	59	0	(52,507)
Early debt retirement	2,784	10,786	1,491
Depreciation and amortization	191,432	157,760	153,980
Amortization of loan costs	4,671	3,473	3,479
Debt premium amortization	(325)	(394)	(483)
Equity in income of unconsolidated joint ventures	(3,881)	(5,399)	(8,755)
Distributions of income from unconsolidated joint ventures	52	95	5,133
Proceeds from insurance claims, net	(875)	(1,697)	(3,530)
Compensation expense related to incentive plans	12,694	11,527	10,481
Revenue recognized from membership upgrade sales upfront payments	(11,191)	(9,675)	(8,660)
Commission expense recognized related to membership sales	3,779	3,673	3,667
Long-term incentive plan compensation	0	1,531	(2,843)
Changes in assets and liabilities:
Notes receivable, net	(4,191)	(1,166)	(2,836)
Deferred commission expense	(8,657)	(4,995)	(4,508)
Other assets, net	53,913	34,048	11,621
Accounts payable and other liabilities	30,009	3,386	15,578
Deferred membership revenue	36,935	22,954	19,655
Rents and other customer payments received in advance and security deposits	11,844	(786)	6,635
Net cash provided by operating activities	595,052	466,537	443,520
Cash Flows From Investing Activities:
Real estate acquisitions, net	(537,896)	(239,067)	(185,411)
Business acquisitions	(41,769)	0	0
Proceeds from disposition of properties, net	(7)	0	77,746
Investment in unconsolidated joint ventures	(49,695)	0	(983)
Distributions of capital from unconsolidated joint ventures	3,154	5,648	6,352
Proceeds from insurance claims	2,048	122	8,200
Capital improvements	(290,290)	(217,082)	(257,993)
Net cash used in investing activities	(914,455)	(450,379)	(352,089)
Cash Flows From Financing Activities:
Proceeds from stock options and employee stock purchase plan	2,224	2,027	2,482
Gross proceeds from the issuance of common stock	140,254	0	59,319
Distributions:
Common Stockholders	(261,748)	(242,948)	(216,098)
Common OP Unitholders	(13,953)	(13,983)	(13,104)
Preferred Stockholders	(16)	(16)	(16)
Share based award tax withholding payments	(2,814)	(3,962)	(53)
Principal payments and mortgage debt repayment	(128,738)	(468,278)	(121,028)
Mortgage notes payable financing proceeds	270,016	662,309	0
Term loan proceeds	600,000	0	0
Term loan repayment	(300,000)	0	0
Line of Credit repayment	(432,500)	(390,500)	(155,500)
Line of Credit proceeds	559,500	452,500	315,500
Debt issuance and defeasance costs	(11,233)	(17,434)	(1,700)
Other	(2,251)	(673)	(1,347)
Net cash provided by (used in) financing activities	418,741	(20,958)	(131,545)
Net increase (decrease) in cash and restricted cash	99,338	(4,800)	(40,114)
Cash and restricted cash, beginning of year	24,060	28,860	68,974
Cash and restricted cash, end of year	123,398	24,060	28,860
Supplemental information:
Cash paid for interest	104,137	100,686	102,027
Net investment in real estate – reclassification of rental homes	81,062	38,845	28,260
Other assets, net – reclassification of rental homes	(81,062)	(38,845)	(28,260)
Real estate acquisitions:
Investment in real estate	(631,541)	(248,100)	(249,197)
Investment in unconsolidated joint ventures	0	0	35,789
Other assets, net	(4,443)	(153)	(1,646)
Debt assumed	39,986	6,873	19,212
Accrued Expenses and accounts payables	9,833	174	7,593
Rents and other customer payments received in advance and security deposits	14,265	2,139	2,838
OP Units issued	34,004	0	0
Real estate acquisitions, net	(537,896)	(239,067)	(185,411)
Business acquisitions:
Intangibles	(33,250)	0	0
Goodwill	(9,586)	0	0
Other assets, net	(933)	0	0
Accrued Expenses and accounts payables	2,000	0	0
Acquisition of business, net	(41,769)	0	0
Real estate dispositions:
Investment in real estate	52	0	35,572
Notes receivable, net	0	0	295
Other assets, net	0	0	97
Mortgage notes payable, net	0	0	(11,175)
Other liabilities	0	0	450
(Loss)/Gain on sale of real estate, net	(59)	0	52,507
Real estate dispositions, net	$ (7)	$ 0	$ 77,746

Organization

Organization	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	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 of lifestyle-oriented properties (“Properties”) consisting of property operations and home sales and rental operations primarily within manufactured home (“MH”) and recreational vehicle (“RV”) communities and marinas. We provide our customers the opportunity to place manufactured homes and cottages, RVs and/or boats 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 95.2% as of December 31, 2021. 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, 2021, the Non-controlling interests—Common OP Units were 9,305,651, 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. We have elected to be taxed as a REIT for U.S. federal income tax purposes. 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”). Our primary TRS is Realty Systems, Inc. (“RSI”) which, along with owning several properties, 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 sale brokerage services to our residents who may choose to sell their homes rather than relocate them when moving from a Property. Subsidiaries of RSI also operate ancillary activities at certain Properties, such as golf courses, pro shops, stores and restaurants.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
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 95.2%. 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, 2021 and 2020, the gross carrying amount of identified intangible assets and goodwill was $55.4 million and $12.5 million, respectively, which is reported as a component of other assets, net on the Consolidated Balance Sheets. As of December 31, 2021 and 2020, this amount was comprised of $38.0 million and $4.7 million, respectively of identified intangible assets and $17.4 million of goodwill. Accumulated amortization of identified intangibles assets was $3.3 million and $3.2 million as of December 31, 2021 and 2020, respectively. The estimated annual aggregated amortization expense to be recognized over each of the next five years is $3.2 million. The weighted average remaining useful life is approximately 15 years. (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, 2021 and 2020, restricted cash consists of $29.3 million and $24.1 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, the term loan and interest rate derivative are measured with Level 2 inputs using quoted prices and observable inputs from similar liabilities as disclosed in Note 9. Borrowing Arrangements and Note 10, Derivative Instruments and Hedging Activities. 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. Acquisitions. (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 $28.9 million and $27.9 million as of December 31, 2021 and 2020, 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): 2021 2020 2019 Balance, beginning of year $ 14,460 $ 6,586 $ 5,230 Change in accounting principle (ASU 2016-13, Financial Instruments - Credit Losses (Topic 326)) (1) — 3,875 — Provision for losses 8,669 7,287 3,929 Write-offs (2,080) (3,288) (2,573) Balance, end of year $ 21,049 $ 14,460 $ 6,586 (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 December 31, 2021 and 2020, the REIT had a federal net operating loss carryforward of approximately $50.9 million and $74.1 million, respectively. For the year ended December 31, 2021, the Company utilized approximately $23.2 million of the net operating loss carryforward to offset its tax and distribution requirements. 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, 2021 and 2020. 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, 2021 and 2020. 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 2017. As of December 31, 2021, net investment in real estate and notes receivable had a U.S. federal tax basis of approximately $4.6 billion (unaudited) and $46.2 million (unaudited), respectively. During the years ended December 31, 2021, 2020 and 2019, our tax treatment of common stock distributions, as adjusted for the stock split, was as follows (unaudited): 2021 2020 2019 Tax status of common stock distributions deemed paid during the year: Ordinary income $ 1.538 $ 1.234 $ 1.241 Long-term capital gains — 0.006 — Non-dividend distributions — 0.057 — Distributions declared per common stock outstanding $ 1.538 $ 1.297 $ 1.241 The quarterly dividend paid on January 8, 2021 is a split-year distribution with $0.087801 (unaudited) per share of common stock considered a distribution made in 2021 for federal income tax purposes. The quarterly distribution paid on January 14, 2022 of $0.3625 (unaudited) per share of common stock will be allocable to 2021 for federal tax purposes. (o) Recently Adopted Accounting Pronouncements 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 $ 2,054 Membership upgrades Notes receivable, net $ 25,236 $ (2,514) $ 22,722 $ 30,949

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [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, 2021 2022 $ 137,371 2023 139,090 2024 75,422 2025 23,245 2026 21,314 Thereafter 66,190 Total $ 462,632 Lessee We lease land under non-cancelable operating leases at 14 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 2032. For the years ended December 31, 2021, 2020 and 2019, total operating lease payments were $10.4 million, $9.9 million and $9.3 million, respectively. The following table presents the operating lease payments for the year ended December 31, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands) 2021 2020 2019 Fixed lease cost: Ground leases $ 5,906 $ 5,912 $ 5,727 Office and other leases 3,529 3,243 2,869 Variable lease cost: Ground leases 871 652 639 Office and other leases 50 111 72 Total lease cost $ 10,356 $ 9,918 $ 9,307 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, 2021: (amounts in thousands) Ground Leases Office and Other Leases Total 2022 (a) $ 1,638 $ 3,744 $ 5,382 2023 626 3,523 4,149 2024 632 3,097 3,729 2025 637 2,763 3,400 2026 615 2,543 3,158 Thereafter 4,325 13,139 17,464 Total undiscounted rental payments 8,473 28,809 37,282 Less imputed interest (1,901) (4,717) (6,618) Total lease liabilities $ 6,572 $ 24,092 $ 30,664 _____________________ (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, 2021 2022 $ 137,371 2023 139,090 2024 75,422 2025 23,245 2026 21,314 Thereafter 66,190 Total $ 462,632 Lessee We lease land under non-cancelable operating leases at 14 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 2032. For the years ended December 31, 2021, 2020 and 2019, total operating lease payments were $10.4 million, $9.9 million and $9.3 million, respectively. The following table presents the operating lease payments for the year ended December 31, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands) 2021 2020 2019 Fixed lease cost: Ground leases $ 5,906 $ 5,912 $ 5,727 Office and other leases 3,529 3,243 2,869 Variable lease cost: Ground leases 871 652 639 Office and other leases 50 111 72 Total lease cost $ 10,356 $ 9,918 $ 9,307 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, 2021: (amounts in thousands) Ground Leases Office and Other Leases Total 2022 (a) $ 1,638 $ 3,744 $ 5,382 2023 626 3,523 4,149 2024 632 3,097 3,729 2025 637 2,763 3,400 2026 615 2,543 3,158 Thereafter 4,325 13,139 17,464 Total undiscounted rental payments 8,473 28,809 37,282 Less imputed interest (1,901) (4,717) (6,618) Total lease liabilities $ 6,572 $ 24,092 $ 30,664 _____________________ (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, 2021
Earnings Per Share [Abstract]
Earnings Per Common Share	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, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands, except per share data) 2021 2020 2019 Numerators: Net income available to Common Stockholders—Basic $ 262,462 $ 228,268 $ 279,123 Amounts allocated to dilutive securities 13,522 13,132 16,783 Net income available to Common Stockholders—Fully Diluted $ 275,984 $ 241,400 $ 295,906 Denominator: Weighted average Common Shares outstanding—Basic 182,917 181,828 180,805 Effect of dilutive securities: Exchange of Common OP Units for Common Shares 9,739 10,484 10,934 Stock options and restricted stock 227 243 256 Weighted average Common Shares outstanding—Fully Diluted 192,883 192,555 191,995 Earnings per Common Share—Basic: $ 1.43 $ 1.26 $ 1.54 Earnings per Common Share—Fully Diluted: $ 1.43 $ 1.25 $ 1.54

Common Stock and Other Equity R

Common Stock and Other Equity Related Transactions	12 Months Ended
	Dec. 31, 2021
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, 2021, we have $59.7 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, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands, except share data) 2021 2020 2019 Shares of common stock sold 1,660,290 — 1,010,472 Weighted average price $ 84.48 $ — $ 58.71 Total gross proceeds $ 140,254 $ — $ 59,319 Commissions paid to sales agents $ 1,816 $ — $ 771 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, 2021, 2020 and 2019 were 32,145, 31,385 and 40,934, respectively. As of December 31, 2021, 711,049 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 9,305,651, 10,479,194 and 10,491,222 outstanding at December 31, 2021, 2020 and 2019, respectively), as adjusted for the stock split: Years Ended December 31, 2021 2020 2019 Shares outstanding at January 1, 182,230,631 182,089,595 179,842,036 Common stock issued through the ATM Equity Offering Program and its predecessor 1,660,290 — 1,010,472 Common stock issued through exchange of OP Units 1,601,266 12,028 997,750 Common stock issued through exercise of options — — 5,600 Common stock issued through restricted stock grants 162,955 151,104 193,262 Common stock forfeitures — — — Common stock issued through ESPP and Dividend Reinvestment Plan 32,778 32,099 41,589 Common stock repurchased and retired (47,541) (54,195) (1,114) Shares outstanding at December 31, 185,640,379 182,230,631 182,089,595 During the years ended December 31, 2021, 2020 and 2019, 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 $61.50, $73.12 and $47.48 per share, respectively. As of December 31, 2021, 2020 and 2019, ELS' percentage ownership of the Operating Partnership was approximately 95.2%, 94.6% and 94.6%, respectively. The remaining approximately 4.8%, 5.4% and 5.4% as of December 31, 2021, 2020 and 2019, 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, 2019: Distribution Amount Per Share For the Quarter Ended Stockholder Record Date Payment Date $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 $0.3625 March 31, 2021 March 26, 2021 April 9, 2021 $0.3625 June 30, 2021 June 25, 2021 July 9, 2021 $0.3625 September 30, 2021 September 24, 2021 October 8, 2021 $0.3625 December 31, 2021 December 31, 2021 January 14, 2022

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2021
Real Estate [Abstract]
Acquisitions	2021 Investment in Real Estate During the year ended December 31, 2021, we acquired four RV communities, including Okeechobee KOA Resort, located in Okeechobee, Florida, Pine Haven, located in Cape May, New Jersey, Hope Valley located in Turner, Oregon and Lake Conroe located in Montgomery, Texas and a portfolio of eleven marinas located in Florida, North Carolina, South Carolina, Kentucky and Ohio, containing 5,961 Sites for a combined purchase price of $398.0 million. During the year ended December 31, 2021, we also completed the acquisition of our joint venture partner’s 50% interest in Voyager RV Resort for total consideration of $77.0 million, including mortgage debt assumption of $40.0 million (see Note 7. Investment in Unconsolidated Joint Ventures). As part of the acquisition, we issued 427,723 Operating Partnership units (see Note 5. Common Stock and Other Equity Related Transactions). During the year ended December 31, 2021, we acquired a parcel of land located in Myrtle Beach, South Carolina for $110.8 million. The parcel of land is occupied by a portion of an RV community and contains 813 sites. The RV community, including the ELS parcel, is managed by a tenant pursuant to an existing ground lease. We also acquired three land parcels adjacent to three of our properties for a combined purchase price of $37.5 million. Acquisitions of Business In December 2021, we completed the acquisition of MHVillage/Datacomp for a purchase price of $43.0 million. MHVillage is the premier online marketplace dedicated to manufactured home buying and selling. Datacomp provides independent, market-based valuations for manufactured homes in land lease communities. All acquisitions were accounted for as asset acquisitions except MHVillage/Datacomp which was accounted for as a business combination. 2020 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. 2019 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 eleven 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. Fair Value 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, 2021, 2020 and 2019, 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) 2021 2020 2019 Assets acquired Land $ 343,614 $ 150,909 $ 116,575 Buildings and other depreciable property 265,182 87,749 125,721 Intangible 33,250 — — In-place leases (a) 22,135 6,821 5,519 Goodwill 9,586 — — Manufactured homes (a) 610 2,621 1,382 Net investment in real estate $ 674,377 $ 248,100 $ 249,197 Other assets 5,376 153 1,646 Total assets acquired $ 679,753 $ 248,253 $ 250,843 Liabilities assumed Mortgage notes payable $ 39,986 $ 6,873 $ 19,212 Below-market lease liability (b) 8,169 — — Other liabilities 17,929 2,313 10,431 Total liabilities assumed $ 66,084 $ 9,186 $ 29,643 Net assets acquired $ 613,669 $ 239,067 $ 221,200 _____________________ (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 Jo

Investment in Unconsolidated Joint Ventures	12 Months Ended
	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
Investment in Unconsolidated Joint Ventures	On November 1, 2021, we contributed approximately $49.2 million to acquire an 80% interest in RVC Outdoor Destinations (“RVC”). RVC owns a portfolio of six operating RV communities located in Arkansas, California, Colorado, Georgia, Florida and Tennessee. We use the equity method of accounting as we have the ability to exercise significant influence over operating and financial policies of RVC but do not have the ability to control major decisions of the entity. 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, 2021 and 2020, respectively): Investment as of December 31, Income/(Loss) for Years Ended December 31, Investment Location Number Economic Interest (a) 2021 2020 2021 2020 2019 Meadows Various (2,2) 1,077 50 % $ — $ — $ 2,010 $ 1,879 $ 1,400 Lakeshore Florida (3,3) 721 (b) 2,638 2,281 568 1,405 263 Voyager Arizona (1,1) — 50 % (c) 141 83 556 1,616 2,951 Loggerhead Florida — — % (d) — — — — 3,501 ECHO JV Various — 50 % 18,136 17,362 773 499 640 RVC Various 1,019 80 % 49,397 — (26) — — 2,817 $ 70,312 $ 19,726 $ 3,881 $ 5,399 $ 8,755 _____________________ (a) The percentages shown approximate our economic interest as of December 31, 2021. 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. On October 14, 2021, we completed the acquisition of the remaining interest in the Voyager joint venture (see Note 6. Acquisitions). (d) On September 10, 2019, we completed the acquisition of the remaining interest in the Loggerhead joint venture (see Note 6. Acquisitions). Loggerhead sites represent marina slip count. We recognized $3.9 million, $5.4 million and $8.8 million (net of $1.1 million, $0.7 million and $1.2 million of depreciation expense, respectively) of equity in income from unconsolidated joint ventures for the years ended December 31, 2021, 2020 and 2019, respectively. We received approximately $3.2 million, $5.7 million and $11.5 million in distributions from joint ventures for the years ended December 31, 2021, 2020 and 2019, respectively. Approximately $2.9 million, $4.8 million and $3.5 million of the distributions made to us exceeded our investment basis in joint ventures, and as such, were recorded as income from unconsolidated joint ventures for the years ended December 31, 2021, 2020 and 2019 respectively.

Notes Receivable, Net

Notes Receivable, Net	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Notes Receivable, Net	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, 2021 and 2020, Contracts Receivable, net of allowance, was $30.9 million and $25.4 million, respectively. Contracts Receivable, as of December 31, 2021, had an average stated interest rate of 16.2% per annum, a weighted average term remaining of 4.3 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, 2021 and 2020, we had $9.0 million and $10.4 million of Chattel Loans, respectively. As of December 31, 2021, the Chattel Loans receivable had an average stated interest rate of approximately 7.5% per annum and had a weighted average term remaining of approximately 12 years.

Borrowing Arrangements

Borrowing Arrangements	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Borrowing Arrangements	Borrowing Arrangements Mortgage Notes Payable Our mortgage notes payable is classified as Level 2 in the fair value hierarchy as of December 31, 2021 and 2020. The following table presents the fair value of our mortgage notes payable: As of December 31, 2021 As of December 31, 2020 (amounts in thousands) Fair Value Carrying Value Fair Value Carrying Value Mortgage notes payable, excluding deferred financing costs $ 2,743,527 $ 2,654,086 $ 2,537,137 $ 2,472,876 As of December 31, 2021 and 2020, we had outstanding mortgage indebtedness on Properties of approximately $2,627.8 million and $2,444.9 million, respectively, 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, 2021 and December 31, 2020, was approximately 3.8% and 4.1% per annum, respectively. The debt bears interest at stated rates ranging from 2.4% to 8.9% per annum and matures on various dates ranging from 2022 to 2041. The debt encumbered a total of 117 and 116 of our Properties as of December 31, 2021 and December 31, 2020, respectively and the gross carrying value of such Properties was approximately $2,817.5 million and $2,580.9 million, as of December 31, 2021 and December 31, 2020, respectively. 2021 Activity During the quarter ended March 31, 2021, we entered into a $270.0 million secured financing transaction maturing in 10 years and bearing a fixed interest rate of 2.4% per annum. The loan is secured by two RV communities and one MH community. The net proceeds from the transaction were used to repay $67.0 million of principal on two mortgage loans that were due to mature in 2022, incurring $1.9 million of prepayment penalties, as well as to repay a portion of the outstanding balance on our line of credit. These mortgage loans had a weighted average interest rate of 5.1% per annum and were secured by two RV communities . 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. Acquisitions. 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. Third Amended and Restated Unsecured Credit Facility During the year ended December 31, 2021, we entered into a Third Amended and Restated Credit Agreement (the “Third Amended and Restated Credit Agreement”) by and among us, MHC Operating Limited Partnership, Wells Fargo Bank, National Association, as Administrative Agent (the “Administrative Agent”) and the other lenders named therein, pursuant to which we have access to a $500.0 million unsecured line of credit (the “LOC”) and a $300.0 million senior unsecured term loan (the “Term Loan”). We have the option to increase the borrowing capacity by $200.0 million, subject to certain conditions. The LOC maturity date was extended to April 18, 2025 and this term can be extended two times for additional six month increments, subject to certain conditions. The LOC bears interest at a rate of LIBOR plus 1.25% to 1.65% and requires an annual facility fee of 0.20% to 0.35%. The Term Loan matures on April 17, 2026 and has an interest rate of LIBOR plus 1.40% to 1.95% per annum. For both the LOC and Term Loan, the spread over LIBOR is variable based on leverage throughout the respective loan terms. The Term Loan proceeds were used to repay the $300.0 million senior unsecured term loan agreement entered into during the first quarter of 2021. Unsecured Debt During the year ended December 31, 2021, we paid off and borrowed amounts on our LOC, leaving a balance of $349.0 million outstanding as of December 31, 2021. As of December 31, 2021, our LOC has a remaining borrowing capacity of $151.0 million with the option to increase the borrowing capacity by $200.0 million, subject to certain conditions. The LOC had a $222.0 million outstanding balance as of December 31, 2020. 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, 2021: (amounts in thousands) Amount 2022 $ 133,565 2023 150,901 2024 70,184 2025 496,633 2026 362,451 Thereafter 2,089,011 Net unamortized premiums 341 Unamortized deferred financing costs (28,867) Total $ 3,274,219 As of December 31, 2021, 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, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	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, 2021, we entered into a three-year LIBOR Swap Agreement (the “Swap”) allowing us to trade the variable interest rate associated with our variable rate debt for a fixed interest rate. The 2021 Swap has a notional amount of $300.0 million of outstanding principal with a fixed interest rate of 0.39% per annum and matures on March 25, 2024. Based on the leverage as of December 31, 2021, our spread over LIBOR was 1.40% resulting in an estimated all-in interest rate of 1.79% per annum. 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 2021 2020 Interest Rate Swap Other assets, net $ 3,524 $ — 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) 2021 2020 2019 (amounts in thousands) 2021 2020 2019 Interest Rate Swap $ (2,777) $ 1,561 $ 1,847 Interest Expense $ 746 $ 1,941 $ (832)

Deferred Revenue of Membership

Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense	12 Months Ended
	Dec. 31, 2021
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) 2021 2020 Deferred revenue - upfront payments from membership upgrade sales as of December 31, $ 138,878 $ 126,814 Membership upgrade sales current period, gross 36,270 21,739 Revenue recognized from membership upgrade sales upfront payments (11,191) (9,675) Net increase in deferred revenue - upfront payments from membership grade sales 25,079 12,064 Deferred revenue - upfront payments from membership upgrade sales as of December 31, (a) $ 163,957 $ 138,878 Deferred commission expense as of December 31 $ 42,471 $ 41,149 Deferred commission expense 8,657 4,995 Commission expense recognized (3,779) (3,673) Net increase in deferred commission expense 4,878 1,322 Deferred commission expense as of December 31, $ 47,349 $ 42,471 _____________________ (a) Included in Deferred membership revenue on the Consolidated Balance Sheet.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Transactions with Related Parties	Transactions with Related PartiesWe 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 $1.7 million for the year ended December 31, 2021, $1.6 million for the year ended December 31, 2020 and $1.7 million for the year ended December 31, 2019.

Equity Incentive Awards

Equity Incentive Awards	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Equity Incentive Awards	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, 2021, 5,350,503 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, 2021, 104,734 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 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 January 31, 2022, January 27, 2023 and January 26, 2024, 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 17,454 shares of restricted stock subject to 2021 performance goals have a grant date fair value of $1.1 million. During the quarter ended June 30, 2021, we awarded to certain members of our Board of Directors 58,192 shares of restricted stock at a fair value of approximately $4.0 million and options to purchase 16,185 shares of common stock with an exercise price of $68.74. These are time-based awards subject to various vesting dates between October 27, 2021 and April 27, 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, 2021, 2020 and 2019 was $10.9 million, $11.5 million and $10.5 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, 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 Shares granted 162,955 $50.42 Shares vested (196,839) $60.91 Balance at December 31, 2021 314,907 $53.98 Compensation expense to be recognized subsequent to December 31, 2021, for restricted stock granted during or prior to 2021 that have not yet vested was $11.6 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: 2021 2020 Dividend Yield 2.1% 2.1% Risk-free interest rate 1.0% 0.3% Expected Life 5.6 years 5.6 years Expected Volatility 26.1% 49.2% Weighted Average Grant Date Fair Value Per Share $18.04 $29.58 There were 16,185 stock options granted during 2021. No options were forfeited or expired for the years ended December 31, 2021, 2020 and 2019. 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, 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 Options issued 16,185 $68.74 Balance at December 31, 2021 73,775 $52.52 6.9 $2.6 Exercisable at December 31, 2021 57,450 $48.08 6.3 $2.3

Long-Term Cash Incentive Plan

Long-Term Cash Incentive Plan	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
Long-Term Cash Incentive Plan	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 the years ended December 31, 2021, 2020 and 2019, we accrued compensation expense of approximately $1.6 million, $1.5 million and $1.5 million, respectively.

Savings Plan

Savings Plan	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
Savings Plan	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 $2.0 million, $2.9 million and $1.9 million for the years ended December 31, 2021, 2020 and 2019, respectively. The increase from the year ended December 31, 2019 to 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, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and ContingenciesWe 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 Nicholsons' motion to compel arbitration. The Nicholsons filed a notice of appeal on August 7, 2020. On February 4, 2022, the California Court of Appeal affirmed the Superior Court’s order denying the Nicholsons' motion to compel arbitration. The arbitration is stayed pursuant to an agreement between MHC and the Nicholsons. We intend to continue to vigorously defend our interests in this matter. As of December 31, 2021, 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, 2021
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, 2021, 2020 and 2019. The following tables summarize our segment financial information for the years ended December 31, 2021, 2020 and 2019: Year Ended December 31, 2021 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,143,606 $ 116,517 $ 1,260,123 Operations expenses (550,574) (105,179) (655,753) Income from segment operations 593,032 11,338 604,370 Interest income 5,068 1,918 6,986 Depreciation and amortization (177,897) (10,547) (188,444) Gain on sale of real estate, net (59) — (59) Income (loss) from operations $ 420,144 $ 2,709 $ 422,853 Reconciliation to consolidated net income: Corporate interest income 30 Income from other investments, net 4,555 General and administrative (40,717) Other expenses (3,100) Interest and related amortization (108,718) Equity in income of unconsolidated joint ventures 3,881 Early debt retirement (2,784) Consolidated net income $ 276,000 Total assets $ 5,056,991 $ 250,880 $ 5,307,871 Capital improvements $ 193,895 $ 96,395 $ 290,290 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) 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 venture 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 ventures 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 The following table summarizes our financial information for the Property Operations segment for the years ended December 31, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands) 2021 2020 2019 Revenues: Rental income $ 1,015,879 $ 907,305 $ 864,701 Annual membership subscriptions 58,251 53,085 51,015 Membership upgrade sales current period, gross 36,270 21,739 19,111 Membership upgrade sales upfront payments, deferred, net (25,079) (12,062) (10,451) Other income 50,298 46,008 43,063 Ancillary services revenues, net 7,987 1,174 2,121 Total property operations revenues 1,143,606 1,017,249 969,560 Expenses: Property operating and maintenance 393,256 348,394 327,917 Real estate taxes 72,671 66,120 62,338 Sales and marketing, gross 23,743 17,332 15,583 Membership sales commissions, deferred, net (5,075) (1,660) (1,219) Property management 65,979 57,967 56,509 Total property operations expenses 550,574 488,153 461,128 Income from property operations segment $ 593,032 $ 529,096 $ 508,432 The following table summarizes our financial information for the Home Sales and Rentals Operations segment for the years ended December 31, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands) 2021 2020 2019 Revenues: Rental income (1) $ 16,696 $ 16,438 $ 14,934 Gross revenue from home sales 98,457 45,695 34,655 Brokered resale revenues, net 1,364 886 1,372 Total revenues 116,517 63,019 50,961 Expenses: Cost of home sales 94,314 46,229 35,096 Home selling expenses 5,138 4,572 4,401 Rental home operating and maintenance 5,727 5,946 5,603 Total expenses 105,179 56,747 45,100 Income from home sales and rentals operations segment $ 11,338 $ 6,272 $ 5,861 _____________________ (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, 2021
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Equity Incentive Awards On February 9, 2022, the Compensation Committee approved the 2022 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 79,078 shares of restricted stock. Of these shares, 50% are time-based awards, vesting in equal installments over a three-year period on January 27, 2023, January 26, 2024 and January 31, 2025, respectively, and have a grant date fair value of $3.0 million. The remaining 50% are performance-based awards vesting in equal installments on January 27, 2023, January 26, 2024 and January 31, 2025, 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 13,178 shares of restricted stock subject to 2022 performance goals have a grant date fair value of $1.0 million. Acquisitions On February 15, 2022, we completed the acquisition of two RV communities located in Gunnison, Colorado and Winterhaven, California collectively containing 632 sites for a purchase price of $15.2 million. Unsecured Financing On January 21, 2022, 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 $200.0 million senior unsecured term loan. The maturity date is January 21, 2027. The term loan bears interest at a rate of Secured Overnight Financing Rate (“SOFR”), plus approximately 1.30% to 1.80%, depending on leverage levels. ATM During January 2022, we sold approximately 0.3 million shares of our common stock under our ATM equity offering program with a weighted average price of $86.46 per share for net proceeds of $28.0 million. On February 14, 2022, our Board of Directors approved a new ATM equity offering program with an aggregate offering price of up to $500.0 million. Dividend On January 21, 2022, our Board of Directors approved setting the annual dividend rate for 2022 at $1.64 per share of common stock, an increase of $0.19 over the current $1.45 per share of common stock for 2021. Our Board of Directors, in its sole discretion, will determine the amount of each quarterly dividend in advance of payment.

Schedule III Real Estate and Ac

Schedule III Real Estate and Accumulated Depreciation	12 Months Ended
	Dec. 31, 2021
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 12/31/21 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 $ — $ 2,007 $ 212 $ 2,617 $ 2,829 $ (526) 2006 Apache East Apache Junction AZ (4,811) 2,236 4,181 — 242 2,236 4,423 6,659 (1,722) 2011 Countryside RV Apache Junction AZ (7,836) 2,056 6,241 — 1,801 2,056 8,042 10,098 (4,921) 2002 Denali Park Apache Junction AZ — 2,394 4,016 — 524 2,394 4,540 6,934 (1,657) 2011 Dolce Vita Apache Junction AZ (44,471) 52,803 37,245 — 1,183 52,803 38,428 91,231 (5,108) 2020 Golden Sun RV Apache Junction AZ (5,562) 1,678 5,049 — 1,402 1,678 6,451 8,129 (3,591) 2002 Meridian RV Resort Apache Junction AZ — 6,445 5,292 — 307 6,445 5,599 12,044 (651) 2020 Valley Vista Benson AZ — 115 429 — 317 115 746 861 (254) 2010 Casita Verde Casa Grande AZ — 719 2,179 — 313 719 2,492 3,211 (1,223) 2006 Fiesta Grande Casa Grande AZ — 2,869 8,653 — 1,664 2,869 10,317 13,186 (4,929) 2006 Foothills West Casa Grande AZ — 747 2,261 — 679 747 2,940 3,687 (1,437) 2006 Sunshine Valley Chandler AZ (24,967) 9,139 12,912 — 863 9,139 13,775 22,914 (5,199) 2011 Verde Valley Cottonwood AZ — 1,437 3,390 19 7,426 1,456 10,816 12,272 (3,267) 2004 Casa del Sol East II Glendale AZ — 2,103 6,283 — 3,636 2,103 9,919 12,022 (5,771) 1996 Casa del Sol East III Glendale AZ — 2,450 7,452 — 1,413 2,450 8,865 11,315 (6,438) 1998 Palm Shadows Glendale AZ — 1,400 4,218 — 1,933 1,400 6,151 7,551 (4,958) 1993 Hacienda De Valencia Mesa AZ (18,666) 833 2,701 — 5,580 833 8,281 9,114 (6,000) 1984 Mesa Spirit Mesa AZ (15,098) 17,382 25,238 192 857 17,574 26,095 43,669 (6,579) 2014 Monte Vista Resort Mesa AZ (65,529) 11,402 34,355 — 35,706 11,402 70,061 81,463 (25,655) 2004 Seyenna Vistas Mesa AZ — 1,360 4,660 (87) 3,584 1,273 8,244 9,517 (6,246) 1994 The Highlands at Brentwood Mesa AZ (11,708) 1,997 6,024 — 2,570 1,997 8,594 10,591 (7,152) 1993 ViewPoint RV & Golf Resort Mesa AZ (154,037) 24,890 56,340 15 27,019 24,905 83,359 108,264 (40,601) 2004 Apollo Village Peoria AZ — 932 3,219 — 1,872 932 5,091 6,023 (4,009) 1994 Casa del Sol West Peoria AZ — 2,215 6,467 — 2,960 2,215 9,427 11,642 (5,859) 1996 Carefree Manor Phoenix AZ — 706 3,040 — 1,243 706 4,283 4,989 (3,013) 1998 Central Park Phoenix AZ (10,612) 1,612 3,784 — 2,367 1,612 6,151 7,763 (4,942) 1983 Desert Skies Phoenix AZ (4,320) 792 3,126 — 976 792 4,102 4,894 (3,027) 1998 Sunrise Heights Phoenix AZ (5,293) 1,000 3,016 — 2,235 1,000 5,251 6,251 (3,803) 1994 Whispering Palms Phoenix AZ — 670 2,141 — 567 670 2,708 3,378 (1,999) 1998 Desert Vista Salome AZ — 66 268 — 362 66 630 696 (229) 2010 Sedona Shadows Sedona AZ — 1,096 3,431 — 3,315 1,096 6,746 7,842 (3,802) 1997 Venture In Show Low AZ (8,670) 2,050 6,188 — 865 2,050 7,053 9,103 (3,567) 2006 Paradise Sun City AZ (36,087) 6,414 19,263 11 3,535 6,425 22,798 29,223 (13,389) 2004 The Meadows AZ Tempe AZ (15,388) 2,613 7,887 — 5,127 2,613 13,014 15,627 (9,944) 1994 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 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 — 2,572 1,674 7,280 8,954 (5,258) 1998 Voyager Tucson AZ (39,849) 19,281 63,886 — 259 19,281 64,145 83,426 (1,991) 2021 Westpark Wickenburg AZ (8,234) 4,495 10,517 — 4,665 4,495 15,182 19,677 (4,516) 2011 Araby Acres Yuma AZ — 1,440 4,345 — 1,300 1,440 5,645 7,085 (3,134) 2003 Cactus Gardens Yuma AZ (5,940) 1,992 5,984 — 676 1,992 6,660 8,652 (3,755) 2004 Capri Yuma AZ — 1,595 4,774 — 548 1,595 5,322 6,917 (2,645) 2006 Desert Paradise Yuma AZ — 666 2,011 — 428 666 2,439 3,105 (1,403) 2004 Foothill Village Yuma AZ — 459 1,402 — 415 459 1,817 2,276 (1,024) 2003 Mesa Verde RV Yuma AZ (4,281) 1,387 4,148 — 989 1,387 5,137 6,524 (2,405) 2007 Suni Sands Yuma AZ — 1,249 3,759 — 734 1,249 4,493 5,742 (2,537) 2004 Cultus Lake Lindell Beach BC — 410 968 6 620 416 1,588 2,004 (912) 2004 Soledad Canyon Acton CA — 2,933 6,917 39 10,602 2,972 17,519 20,491 (6,325) 2004 Los Ranchos Apple Valley CA — 8,336 15,774 — 1,379 8,336 17,153 25,489 (6,391) 2011 Monte del Lago Castroville CA (35,073) 3,150 9,469 — 5,100 3,150 14,569 17,719 (9,923) 1997 Date Palm Country Club Cathedral City CA — — 18,179 — 8,767 — 26,946 26,946 (22,006) 1994 Palm Springs Oasis RV Resort Cathedral City CA — — 216 — 851 — 1,067 1,067 (546) 1994 Colony Park Ceres CA (7,576) 890 2,837 — 1,777 890 4,614 5,504 (3,008) 1998 Russian River Cloverdale CA — 368 868 5 676 373 1,544 1,917 (717) 2004 Oakzanita Springs Descanso CA — 396 934 5 2,540 401 3,474 3,875 (1,328) 2004 Rancho Mesa El Cajon CA — 2,130 6,389 — 2,298 2,130 8,687 10,817 (5,704) 1998 Rancho Valley El Cajon CA (18,332) 685 1,902 — 2,255 685 4,157 4,842 (3,000) 1983 Snowflower Emigrant Gap CA — 308 727 4 2,194 312 2,921 3,233 (1,029) 2004 Four Seasons Fresno CA — 756 2,348 — 2,138 756 4,486 5,242 (2,546) 1997 Yosemite Lakes Groveland CA — 2,045 4,823 27 9,479 2,072 14,302 16,374 (4,357) 2004 Royal Holiday Hemet CA — 778 2,643 — 6,893 778 9,536 10,314 (3,649) 1999 Idyllwild Idyllwild-Pine Cove CA — 313 737 4 2,369 317 3,106 3,423 (1,163) 2004 Pio Pico Jamul CA — 2,626 6,194 35 5,951 2,661 12,145 14,806 (5,116) 2004 Tahoe Valley Lake Tahoe CA — — 5,428 — 2,099 — 7,527 7,527 (3,879) 2004 Sea Oaks Los Osos CA — 871 2,703 — 1,759 871 4,462 5,333 (2,682) 1997 Ponderosa Resort Lotus CA — 900 2,100 — 2,970 900 5,070 5,970 (1,772) 2006 Turtle Beach Manteca CA — 268 633 4 1,460 272 2,093 2,365 (679) 2004 Marina Dunes RV Resort Marina CA — 20,379 8,204 — 161 20,379 8,365 28,744 (368) 2020 Wilderness Lakes Menifee CA — 2,157 5,088 29 3,348 2,186 8,436 10,622 (3,929) 2004 Coralwood Modesto CA — — 5,047 — 1,725 — 6,772 6,772 (4,739) 1997 Morgan Hill Morgan Hill CA — 1,856 4,378 980 5,933 2,836 10,311 13,147 (3,578) 2004 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 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 1,835 974 4,102 5,076 (2,074) 2004 Pacific Dunes Ranch Oceana CA — 1,940 5,632 — 1,803 1,940 7,435 9,375 (3,794) 2004 Lake of the Springs Oregon House CA — 1,062 2,504 14 2,696 1,076 5,200 6,276 (2,233) 2004 Concord Cascade Pacheco CA — 985 3,016 — 3,777 985 6,793 7,778 (4,745) 1983 San Francisco RV Pacifica CA — 1,660 4,973 — 3,195 1,660 8,168 9,828 (4,883) 2005 San Benito Paicines CA — 1,411 3,328 19 3,755 1,430 7,083 8,513 (2,975) 2004 Palm Springs Palm Desert CA — 1,811 4,271 24 2,499 1,835 6,770 8,605 (3,243) 2004 Las Palmas Estates Rialto CA — 1,295 3,866 — 1,170 1,295 5,036 6,331 (2,686) 2004 Parque La Quinta Rialto CA — 1,799 5,450 — 1,188 1,799 6,638 8,437 (3,561) 2004 Quail Meadows Riverbank CA — 1,155 3,469 — 1,176 1,155 4,645 5,800 (3,218) 1998 California Hawaiian San Jose CA (33,208) 5,825 17,755 — 5,479 5,825 23,234 29,059 (17,161) 1997 Nicholson Plaza San Jose CA — — 4,512 — 790 — 5,302 5,302 (4,685) 1997 Sunshadow San Jose CA — 12,334 5,707 8 1,226 12,342 6,933 19,275 (5,082) 1997 Village of the Four Seasons San Jose CA (18,994) 5,229 15,714 — 2,092 5,229 17,806 23,035 (9,894) 2004 Westwinds (4 properties) San Jose CA — — 17,616 — 11,073 — 28,689 28,689 (26,410) 1997 Laguna Lake San Luis Obispo CA (18,725) 2,845 6,520 — 1,938 2,845 8,458 11,303 (5,907) 1998 Contempo Marin San Rafael CA (36,192) 4,787 16,379 — 4,494 4,787 20,873 25,660 (17,708) 1994 Rancho Oso Santa Barbara CA — 860 2,029 12 3,305 872 5,334 6,206 (1,924) 2004 De Anza Santa Cruz Santa Cruz CA (46,049) 2,103 7,201 — 6,158 2,103 13,359 15,462 (8,743) 1994 Meadowbrook Santee CA (21,853) 4,345 12,528 — 3,492 4,345 16,020 20,365 (11,559) 1998 Santa Cruz Ranch Scotts Valley CA — 1,595 3,937 — 925 1,595 4,862 6,457 (2,118) 2007 Lamplighter Village Spring Valley CA (32,400) 633 2,201 — 2,555 633 4,756 5,389 (3,394) 1983 Santiago Estates Sylmar CA (21,928) 3,562 10,767 — 4,189 3,562 14,956 18,518 (9,834) 1998 Royal Oaks Visalia CA — 602 1,921 — 2,033 602 3,954 4,556 (2,212) 1997 Hillcrest Village CO Aurora CO (38,302) 1,912 5,202 289 8,413 2,201 13,615 15,816 (8,246) 1983 Cimarron Village Broomfield CO (29,811) 863 2,790 — 1,999 863 4,789 5,652 (3,657) 1983 Holiday Village CO Colorado Springs CO (19,692) 567 1,759 — 2,979 567 4,738 5,305 (2,990) 1983 Bear Creek Village Denver CO (5,701) 1,100 3,359 — 1,210 1,100 4,569 5,669 (3,060) 1998 Holiday Hills Village Denver CO (57,647) 2,159 7,780 — 9,539 2,159 17,319 19,478 (12,459) 1983 Golden Terrace Golden CO — 826 2,415 — 3,829 826 6,244 7,070 (3,820) 1983 Golden Terrace South Golden CO — 750 2,265 — 1,100 750 3,365 4,115 (2,408) 1997 Golden Terrace West Golden CO — 1,694 5,065 — 7,685 1,694 12,750 14,444 (7,040) 1986 Pueblo Grande Pueblo CO — 241 1,069 — 5,019 241 6,088 6,329 (1,928) 1983 Woodland Hills Thornton CO (33,001) 1,928 4,408 — 4,481 1,928 8,889 10,817 (6,712) 1994 Stonegate Manor North Windham CT — 6,011 12,336 — 564 6,011 12,900 18,911 (5,017) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Waterford Estates Bear DE (38,211) 5,250 16,202 — 3,586 5,250 19,788 25,038 (9,698) 1996 McNicol Place Lewes DE — 562 1,710 — 271 562 1,981 2,543 (1,485) 1998 Whispering Pines Lewes DE — 1,536 4,609 — 2,633 1,536 7,242 8,778 (5,839) 1988 Mariner's Cove Millsboro DE (18,653) 990 2,971 — 8,184 990 11,155 12,145 (7,610) 1987 Sweetbriar Millsboro DE — 498 1,527 — 1,033 498 2,560 3,058 (1,679) 1998 Aspen Meadows Rehoboth DE (10,843) 1,148 3,460 — 827 1,148 4,287 5,435 (3,192) 1998 Camelot Meadows Rehoboth DE — 527 2,058 1,251 4,866 1,778 6,924 8,702 (5,027) 1998 Riverside RV Resort Arcadia FL — 8,400 11,905 11,062 2,616 19,462 14,521 33,983 (4,268) 2016 Toby’s RV Resort Arcadia FL — 1,093 3,280 — 757 1,093 4,037 5,130 (2,253) 2003 Aventura Marina Aventura FL — 813 811 — 14 813 825 1,638 (93) 2019 Hi-Lift Marina Aventure FL — 21,444 4,178 — 195 21,444 4,373 25,817 (661) 2021 Sunshine Key Big Pine Key FL — 5,273 15,822 — 16,782 5,273 32,604 37,877 (12,615) 2004 Windmill Manor Bradenton FL (11,220) 2,153 6,125 — 2,558 2,153 8,683 10,836 (6,129) 1998 Winter Quarters Manatee Bradenton FL — 2,300 6,903 — 1,720 2,300 8,623 10,923 (4,712) 2004 Clover Leaf Farms Brooksville FL (31,695) 13,684 24,106 — 6,636 13,684 30,742 44,426 (10,083) 2011 Clover Leaf Forest Brooksville FL — 1,092 2,178 — 559 1,092 2,737 3,829 (866) 2011 Resort at Tranquility Lake Cape Coral FL — 12,572 — 24 7,024 12,596 7,024 19,620 (53) 2020 Palm Harbour Marina Cape Haze FL — 13,228 6,310 — 52 13,228 6,362 19,590 (472) 2021 Glen Ellen Clearwater FL — 619 1,882 — 499 619 2,381 3,000 (1,390) 2002 Hillcrest FL Clearwater FL — 1,278 3,928 — 1,706 1,278 5,634 6,912 (4,115) 1998 Holiday Ranch Clearwater FL — 925 2,866 — 775 925 3,641 4,566 (2,636) 1998 Serendipity Clearwater FL (16,651) 18,944 11,782 — 2,297 18,944 14,079 33,023 (3,977) 2018 Shady Lane Oaks Clearwater FL — 4,984 8,482 — 762 4,984 9,244 14,228 (3,554) 2011 Shady Lane Village Clearwater FL — 3,102 5,480 — 376 3,102 5,856 8,958 (2,294) 2011 Silk Oak Lodge Clearwater FL — 1,649 5,028 — 718 1,649 5,746 7,395 (3,389) 2002 Clerbrook Golf & RV Resort Clermont FL — 3,883 11,700 — 3,509 3,883 15,209 19,092 (7,215) 2006 Lake Magic Clermont FL — 1,595 4,793 — 1,541 1,595 6,334 7,929 (3,440) 2004 Orange Lake Clermont FL — 4,303 6,815 — 1,324 4,303 8,139 12,442 (2,966) 2011 Orlando Clermont FL — 2,975 7,017 40 20,428 3,015 27,445 30,460 (6,744) 2004 Cortez Village Marina Cortez FL — 17,935 — 15 17,935 3,971 21,906 (578) 2021 Crystal Isles Crystal River FL — 926 2,787 10 3,701 936 6,488 7,424 (2,808) 2004 Cheron Village Davie FL — 10,393 6,217 — 352 10,393 6,569 16,962 (2,832) 2011 Carriage Cove Daytona Beach FL (15,719) 2,914 8,682 — 2,494 2,914 11,176 14,090 (8,055) 1998 Lake Haven Dunedin FL (13,140) 1,135 4,047 — 4,363 1,135 8,410 9,545 (6,375) 1983 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Marker 1 Marina Dunedin FL — 21,685 15,758 — 103 21,685 15,861 37,546 (1,099) 2020 Coquina Crossing Elkton FL (27,190) 5,274 5,545 — 20,143 5,274 25,688 30,962 (14,712) 1999 Colony Cove Ellenton FL (93,408) 28,660 92,457 38,094 33,249 66,754 125,706 192,460 (39,536) 2011 Ridgewood Estates Ellenton FL — 8,769 8,791 — 979 8,769 9,770 18,539 (3,679) 2011 Haselton Village Eustis FL — 3,800 8,955 — 820 3,800 9,775 13,575 (3,607) 2011 Southern Palms RV Eustis FL — 2,169 5,884 — 4,788 2,169 10,672 12,841 (7,125) 1998 Bulow Plantation Flagler Beach FL — 3,637 949 — 7,538 3,637 8,487 12,124 (5,566) 1994 Bulow RV Flagler Beach FL — — 228 — 2,534 — 2,762 2,762 (1,124) 1994 Carefree Cove Fort Lauderdale FL — 1,741 5,170 — 1,041 1,741 6,211 7,952 (3,435) 2004 Everglades Lakes Fort Lauderdale FL — 53,850 18,797 — 3,104 53,850 21,901 75,751 (3,292) 2018 Park City West Fort Lauderdale FL — 4,184 12,561 — 1,662 4,184 14,223 18,407 (8,085) 2004 Sunshine Holiday MH Fort Lauderdale FL (9,304) 3,099 9,286 — 2,125 3,099 11,411 14,510 (6,060) 2004 Crystal Lakes-Fort Myers Fort Myers FL — 1,047 — 1,754 1,033 2,801 1,033 3,834 (50) 2018 Fish Tale Marina Fort Myers FL — 24,027 5,555 — 71 24,027 5,626 29,653 (656) 2021 Fort Myers Beach Fort Myers FL — 1,188 3,548 849 1,628 2,037 5,176 7,213 (2,565) 2004 Gulf Air Fort Myers Beach FL (5,907) 1,609 4,746 — 1,027 1,609 5,773 7,382 (3,192) 2004 Lakeside Terrace Fruitland Park FL — 3,275 7,165 — 868 3,275 8,033 11,308 (2,957) 2011 Grand Island Resort Grand Island FL — 1,723 5,208 125 6,595 1,848 11,803 13,651 (6,410) 2001 Holiday Travel Park Holiday FL — 9,240 13,284 — 1,246 9,240 14,530 23,770 (4,339) 2018 Hollywood Marina Hollywood FL — 14,638 4,065 — 432 14,638 4,497 19,135 (600) 2019 South Miami Marina Homestead FL — — 13,144 — 754 — 13,898 13,898 (1,469) 2019 Barrington Hills Hudson FL (4,228) 1,145 3,437 — 1,484 1,145 4,921 6,066 (2,546) 2004 Jupiter Marina Jupiter FL — 5,090 4,842 — 1,689 5,090 6,531 11,621 (980) 2019 Sherwood Forest - MHP Kissimmee FL — 4,852 14,596 — 8,404 4,852 23,000 27,852 (15,771) 1998 Sherwood Forest RV Kissimmee FL — 2,870 3,621 567 4,374 3,437 7,995 11,432 (5,042) 1998 Tropical Palms Kissimmee FL — 5,677 17,116 — 16,909 5,677 34,025 39,702 (16,099) 2004 Lake Worth Village Lake Worth FL (2,345) 14,959 24,501 — 4,544 14,959 29,045 44,004 (10,631) 2011 Beacon Hill Colony Lakeland FL — 3,775 6,405 — 499 3,775 6,904 10,679 (2,551) 2011 Beacon Terrace Lakeland FL (9,287) 5,372 9,153 216 759 5,588 9,912 15,500 (3,756) 2011 Kings & Queens Lakeland FL — 1,696 3,064 — 380 1,696 3,444 5,140 (1,290) 2011 Lakeland Harbor Lakeland FL (31,230) 10,446 17,376 — 967 10,446 18,343 28,789 (6,920) 2011 Lakeland Junction Lakeland FL (3,297) 3,018 4,752 — 339 3,018 5,091 8,109 (1,957) 2011 Lantana Marina Lantana FL — 8,276 5,108 — 802 8,276 5,910 14,186 (1,096) 2019 Maralago Cay Lantana FL (38,359) 5,325 15,420 — 6,834 5,325 22,254 27,579 (16,157) 1997 South Lantana Marina Lantana FL — 2,345 1,894 — 186 2,345 2,080 4,425 (350) 2019 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Down Yonder Largo FL — 2,652 7,981 — 1,622 2,652 9,603 12,255 (5,719) 1998 East Bay Oaks Largo FL (8,753) 1,240 3,322 — 2,024 1,240 5,346 6,586 (4,268) 1983 Eldorado Village Largo FL (5,848) 778 2,341 — 2,200 778 4,541 5,319 (3,178) 1983 Paradise Park - Largo Largo FL (5,338) 3,523 4,026 — 671 3,523 4,697 8,220 (1,435) 2017 Shangri-La Mobile Home Park Largo FL — 1,722 5,200 — 428 1,722 5,628 7,350 (3,270) 2004 Vacation Village Largo FL (4,344) 1,315 3,946 — 1,030 1,315 4,976 6,291 (2,694) 2004 Whispering Pines - Largo Largo FL — 8,218 14,054 — 1,792 8,218 15,846 24,064 (5,761) 2011 Coachwood Colony Leesburg FL — 1,602 4,822 — 1,518 1,602 6,340 7,942 (3,246) 2004 Mid-Florida Lakes Leesburg FL (58,867) 5,997 20,635 — 15,397 5,997 36,032 42,029 (25,900) 1994 Fiesta Key Long Key FL — 16,611 7,338 — 18,767 16,611 26,105 42,716 (4,006) 2013 Winter Quarters Pasco Lutz FL (3,707) 1,494 4,484 — 1,839 1,494 6,323 7,817 (3,182) 2004 Coral Cay Plantation Margate FL (77,851) 5,890 20,211 — 9,576 5,890 29,787 35,677 (24,011) 1994 Lakewood Village Melbourne FL — 1,862 5,627 — 2,958 1,862 8,585 10,447 (6,537) 1994 Miami Everglades Miami FL — 5,362 6,238 — 1,212 5,362 7,450 12,812 (2,668) 2015 Southernaire Mt. Dora FL — 796 2,395 — 606 796 3,001 3,797 (1,559) 2004 Country Place (2) New Port Richey FL (17,949) 663 — 18 8,378 681 8,378 9,059 (6,770) 1986 Hacienda Village New Port Richey FL (15,558) 4,297 13,088 — 4,265 4,297 17,353 21,650 (9,852) 2002 Harbor View Mobile Manor New Port Richey FL (16,840) 4,030 12,146 — 1,958 4,030 14,104 18,134 (8,208) 2002 Bay Lake Estates Nokomis FL (10,604) 990 3,390 — 2,711 990 6,101 7,091 (4,374) 1994 Lake Village Nokomis FL (14,673) 15,850 18,099 10,370 817 26,220 18,916 45,136 (7,180) 2011 Royal Coachman Nokomis FL — 5,321 15,978 — 2,130 5,321 18,108 23,429 (10,493) 2004 Buccaneer Estates North Fort Myers FL — 4,207 14,410 — 8,486 4,207 22,896 27,103 (15,594) 1994 Island Vista Estates North Fort Myers FL — 5,004 15,066 — 5,224 5,004 20,290 25,294 (8,520) 2006 Lake Fairways North Fort Myers FL (35,980) 6,075 18,134 35 4,601 6,110 22,735 28,845 (18,616) 1994 Pine Lakes North Fort Myers FL — 6,306 14,579 18,416 9,890 24,722 24,469 49,191 (19,346) 1994 Pioneer Village North Fort Myers FL (12,859) 4,116 12,353 — 3,468 4,116 15,821 19,937 (8,732) 2004 Sunseekers RV Resort North Fort Myers FL — 4,224 2,299 — 1,887 4,224 4,186 8,410 (961) 2018 The Heritage North Fort Myers FL — 1,438 4,371 346 5,708 1,784 10,079 11,863 (7,385) 1993 Windmill Village - N. Ft. Myers North Fort Myers FL — 1,417 5,440 — 4,920 1,417 10,360 11,777 (7,407) 1983 Foxwood Farms Ocala FL — 3,853 7,967 — 2,559 3,853 10,526 14,379 (3,630) 2011 Oak Bend Ocala FL — 850 2,572 — 7,152 850 9,724 10,574 (3,645) 1993 Villas at Spanish Oaks Ocala FL — 2,250 6,922 — 3,250 2,250 10,172 12,422 (7,878) 1993 Silver Dollar Golf & Trap Club Resort Odessa FL — 4,107 12,431 7,158 4,241 11,265 16,672 27,937 (9,046) 2004 Okeechobee RV Resort Okeechobee FL — 14,897 27,337 — 147 14,897 27,484 42,381 (2,933) 2021 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Audubon Village - Florida Orlando FL — 4,622 7,200 — 792 4,622 7,992 12,614 (3,023) 2011 Hidden Valley Orlando FL — 11,398 12,861 — 1,265 11,398 14,126 25,524 (5,313) 2011 Starlight Ranch Orlando FL (30,673) 13,543 20,388 — 3,854 13,543 24,242 37,785 (8,863) 2011 Holiday Village, Ormond Beach Ormond Beach FL — 2,610 7,837 — 1,768 2,610 9,605 12,215 (5,452) 2002 Sunshine Holiday-Daytona North Ormond Beach FL — 2,001 6,004 — 1,541 2,001 7,545 9,546 (4,163) 2004 Palm Beach Gardens Marina Palm Beach FL — 15,734 4,938 — 559 15,734 5,497 21,231 (843) 2019 The Meadows, FL Palm Beach Gardens FL (36,358) 3,229 9,870 — 7,440 3,229 17,310 20,539 (10,453) 1999 Terra Ceia Palmetto FL — 965 2,905 1,833 1,541 2,798 4,446 7,244 (1,956) 2004 Lakes at Countrywood Plant City FL — 2,377 7,085 — 3,965 2,377 11,050 13,427 (6,271) 2001 Meadows at Countrywood Plant City FL — 4,514 13,175 75 12,352 4,589 25,527 30,116 (16,377) 1998 Oaks at Countrywood Plant City FL — 846 2,513 (75) 2,365 771 4,878 5,649 (2,763) 1998 Breezy Hill Pompano Beach FL (17,259) 5,424 16,555 — 2,961 5,424 19,516 24,940 (11,968) 2002 Hidden Harbour Marina Pompano Beach FL — 26,116 12,513 — 106 26,116 12,619 38,735 (1,036) 2021 Highland Wood Travel Park Pompano Beach FL — 1,043 3,130 42 770 1,085 3,900 4,985 (2,251) 2002 Inlet Harbor Marina Ponce Inlet FL — 11,858 5,485 — 57 11,858 5,542 17,400 (523) 2021 Harbor Lakes Port Charlotte FL (17,035) 3,384 10,154 — 1,696 3,384 11,850 15,234 (6,638) 2004 Lighthouse Pointe at Daytona Beach Port Orange FL — 2,446 7,483 23 3,419 2,469 10,902 13,371 (7,179) 1998 Pickwick Village Port Orange FL (16,470) 2,803 8,870 — 5,509 2,803 14,379 17,182 (8,187) 1998 Rose Bay Port Orange FL — 3,866 3,528 — 630 3,866 4,158 8,024 (2,171) 2016 Emerald Lake Punta Gorda FL (4,049) 3,598 5,197 — 650 3,598 5,847 9,445 (2,204) 2011 Gulf View Punta Gorda FL — 717 2,158 — 1,646 717 3,804 4,521 (2,118) 2004 Tropical Palms MH Punta Gorda FL — 2,365 7,286 — 3,652 2,365 10,938 13,303 (4,622) 2006 Kingswood Riverview FL — 9,094 8,365 — 1,231 9,094 9,596 18,690 (2,400) 2018 Palm Lake Riviera Beach FL — 56,323 27,418 — 7,776 56,323 35,194 91,517 (6,082) 2018 Riviera Beach Marina Riviera Beach FL — 15,725 12,966 — 1,550 15,725 14,516 30,241 (2,372) 2019 Indian Oaks Rockledge FL — 1,089 3,376 — 1,459 1,089 4,835 5,924 (3,478) 1998 Space Coast Rockledge FL — 2,413 3,716 — 1,836 2,413 5,552 7,965 (1,318) 2014 Covington Estates Saint Cloud FL (8,790) 3,319 7,253 — 412 3,319 7,665 10,984 (2,942) 2011 Winds of St. Armands North Sarasota FL (23,154) 1,523 5,063 — 4,038 1,523 9,101 10,624 (7,459) 1983 Winds of St. Armands South Sarasota FL (15,096) 1,106 3,162 1,744 7,692 2,850 10,854 13,704 (4,234) 1983 Topics RV Resort Spring Hill FL (2,247) 844 2,568 — 1,015 844 3,583 4,427 (1,903) 2004 Pine Island St. James City FL — 1,678 5,044 — 1,742 1,678 6,786 8,464 (2,965) 2007 St. Pete Marina St. Petersburg FL — 12,592 19,066 — 793 12,592 19,859 32,451 (2,956) 2019 Riverwatch Marina Stuart FL — 19,994 8,910 — 337 19,994 9,247 29,241 (672) 2021 Carefree Village Tampa FL (23,945) 6,799 10,421 — 1,361 6,799 11,782 18,581 (4,456) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Tarpon Glen Tarpon Springs FL — 2,678 4,016 — 777 2,678 4,793 7,471 (1,782) 2011 Featherock Valrico FL — 11,369 22,770 — 2,444 11,369 25,214 36,583 (8,910) 2011 Bay Indies Venice FL (59,461) 10,483 31,559 10 8,978 10,493 40,537 51,030 (33,719) 1994 Ramblers Rest RV Resort Venice FL (29,990) 4,646 14,201 — 9,542 4,646 23,743 28,389 (10,074) 2006 Countryside at Vero Beach Vero Beach FL (50,660) 3,711 11,133 — 9,139 3,711 20,272 23,983 (13,767) 1998 Heritage Plantation Vero Beach FL — 2,403 7,259 — 3,601 2,403 10,860 13,263 (8,406) 1994 Heron Cay Vero Beach FL (26,650) 14,368 23,792 — 2,423 14,368 26,215 40,583 (9,645) 2011 Holiday Village, Florida Vero Beach FL — 350 1,374 — 258 350 1,632 1,982 (1,255) 1998 Sunshine Travel-Vero Beach Vero Beach FL — 1,603 4,813 — 2,224 1,603 7,037 8,640 (3,255) 2004 Vero Beach Marina Vero Beach FL — 3,644 5,519 — 1,045 3,644 6,564 10,208 (714) 2019 Vero Palm Estates Vero Beach FL (10,700) 6,697 9,025 — 1,594 6,697 10,619 17,316 (3,793) 2011 Village Green Vero Beach FL (52,484) 15,901 25,175 518 3,181 16,419 28,356 44,775 (10,647) 2011 Peace River Wauchula FL — 900 2,100 — 2,361 900 4,461 5,361 (1,701) 2006 Palm Beach Colony West Palm Beach FL (10,257) 5,930 10,113 8 1,014 5,938 11,127 17,065 (4,243) 2011 Parkwood Communities Wildwood FL — 6,990 15,115 — 1,743 6,990 16,858 23,848 (6,296) 2011 Three Flags Wildwood FL — 228 684 — 657 228 1,341 1,569 (678) 2006 Winter Garden Winter Garden FL — 2,321 6,962 — 1,473 2,321 8,435 10,756 (3,722) 2007 Crystal Lake Zephyrhills Zephyrhills FL — 3,767 6,834 194 11,007 3,961 17,841 21,802 (3,777) 2011 Forest Lake Estates MH Zephyrhills FL (18,488) 40,716 33,918 1,048 3,965 41,764 37,883 79,647 (12,766) 2016 Forest Lake Village RV Zephyrhills FL — — 537 — 232 — 769 769 (201) 2016 Sixth Avenue Zephyrhills FL — 837 2,518 — 331 837 2,849 3,686 (1,569) 2004 Coach Royale Boise ID — 465 1,685 — 376 465 2,061 2,526 (734) 2011 Maple Grove Boise ID — 1,358 5,151 — 1,184 1,358 6,335 7,693 (2,209) 2011 Shenandoah Estates Boise ID (8,206) 1,287 7,603 — 577 1,287 8,180 9,467 (2,947) 2011 West Meadow Estates Boise ID (7,126) 1,371 6,770 — 402 1,371 7,172 8,543 (2,665) 2011 O'Connell's Yogi Bear RV Resort Amboy IL (3,003) 1,648 4,974 — 6,108 1,648 11,082 12,730 (4,052) 2004 Pheasant Lake Estates Beecher IL (38,531) 12,764 42,183 — 2,453 12,764 44,636 57,400 (13,329) 2013 Pine Country Belvidere IL — 53 166 — 2,893 53 3,059 3,112 (566) 2006 Willow Lake Estates Elgin IL — 6,138 21,033 — 17,822 6,138 38,855 44,993 (24,042) 1994 Golf Vista Estates Monee IL — 2,842 4,719 — 14,100 2,842 18,819 21,661 (8,891) 1997 Indian Lakes Batesville IN — 450 1,061 6 15,946 456 17,007 17,463 (2,201) 2004 Horseshoe Lakes Clinton IN — 155 365 2 1,907 157 2,272 2,429 (544) 2004 Twin Mills RV Howe IN — 1,399 4,186 — 949 1,399 5,135 6,534 (2,393) 2006 Lakeside RV New Carlisle IN — 426 1,281 — 263 426 1,544 1,970 (866) 2004 Dale Hollow State Park Marina Burkesville KY — — 7,399 — 470 — 7,869 7,869 (395) 2021 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Diamond Caverns Park City KY — 530 1,512 — 749 530 2,261 2,791 (1,039) 2006 Gateway to Cape Cod Rochester MA — 91 288 — 542 91 830 921 (349) 2006 Hillcrest MA Rockland MA — 2,034 3,182 — 283 2,034 3,465 5,499 (1,309) 2011 The Glen Rockland MA — 940 1,680 — 37 940 1,717 2,657 (674) 2011 Old Chatham South Dennis MA (6,329) 1,760 5,293 — 2,059 1,760 7,352 9,112 (3,062) 2005 Sturbridge Sturbridge MA — 110 347 — 893 110 1,240 1,350 (475) 2006 Fernwood Capitol Heights MD (11,748) 6,556 11,674 — 1,572 6,556 13,246 19,802 (4,817) 2011 Williams Estates/Peppermint Woods Middle River MD — 22,774 42,575 — 1,898 22,774 44,473 67,247 (16,867) 2011 Mt. Desert Narrows Bar Harbor ME — 1,037 3,127 — 616 1,037 3,743 4,780 (1,693) 2007 Patten Pond Ellsworth ME — 267 802 — 323 267 1,125 1,392 (498) 2007 Pinehirst Old Orchard Beach ME (9,916) 1,942 5,827 — 2,696 1,942 8,523 10,465 (4,014) 2005 Narrows Too Trenton ME — 1,451 4,408 — 384 1,451 4,792 6,243 (2,205) 2007 Moody Beach Wells ME — 93 292 — 5,413 93 5,705 5,798 (684) 2006 Bear Cave Buchanan MI — 176 516 — 813 176 1,329 1,505 (457) 2006 St Clair St. Clair MI — 453 1,068 6 1,147 459 2,215 2,674 (922) 2004 Cedar Knolls Apple Valley MN (29,589) 10,021 14,357 — 2,252 10,021 16,609 26,630 (6,166) 2011 Cimarron Park Lake Elmo MN — 11,097 23,132 — 4,536 11,097 27,668 38,765 (9,610) 2011 Rockford Riverview Estates Rockford MN — 2,959 8,882 — 1,482 2,959 10,364 13,323 (3,729) 2011 Rosemount Woods Rosemount MN — 4,314 8,932 — 4,086 4,314 13,018 17,332 (3,713) 2011 Boathouse Marina Beaufort NC — 6,610 13,217 — 42 6,610 13,259 19,869 (844) 2021 Forest Lake Advance NC — 986 2,325 13 5,331 999 7,656 8,655 (1,887) 2004 Scenic Asheville NC — 1,183 3,511 — 1,344 1,183 4,855 6,038 (2,043) 2006 Waterway RV Cedar Point NC (4,782) 2,392 7,185 — 1,258 2,392 8,443 10,835 (4,621) 2004 Twin Lakes Chocowinity NC — 1,709 3,361 — 2,619 1,709 5,980 7,689 (2,537) 2004 Topsail Sound RV Holly Ridge NC — 3,414 5,898 — 418 3,414 6,316 9,730 (683) 2020 Green Mountain Lenoir NC — 1,037 3,075 — 2,874 1,037 5,949 6,986 (2,193) 2006 Lake Gaston Littleton NC — 130 409 — 2,208 130 2,617 2,747 (635) 2006 Lake Myers RV Mocksville NC — 1,504 4,587 — 1,701 1,504 6,288 7,792 (2,680) 2006 Bogue Pines Newport NC — 1,476 2,592 — 223 1,476 2,815 4,291 (804) 2015 Goose Creek Newport NC (13,319) 4,612 13,848 750 3,123 5,362 16,971 22,333 (9,415) 2004 Whispering Pines - NC Newport NC — 3,096 5,081 1 375 3,097 5,456 8,553 (1,522) 2015 Harbor Point RV Sneads Ferry NC — 4,633 7,777 — 63 4,633 7,840 12,473 (821) 2020 White Oak Shores Stella NC — 5,089 15,416 2,144 3,539 7,233 18,955 26,188 (3,182) 2019 Buena Vista Fargo ND — 4,563 14,949 — 1,777 4,563 16,726 21,289 (6,045) 2011 Meadow Park Fargo ND — 943 2,907 — 406 943 3,313 4,256 (1,248) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Sandy Beach Contoocook NH — 1,755 5,265 — 303 1,755 5,568 7,323 (3,040) 2005 Pine Acres Raymond NH — 3,096 2,102 — 843 3,096 2,945 6,041 (951) 2014 Tuxbury Resort South Hampton NH — 3,557 3,910 — 1,498 3,557 5,408 8,965 (2,300) 2007 King Nummy Cape May Court House NJ — 4,027 3,584 — 512 4,027 4,096 8,123 (1,673) 2018 Acorn Campground Green Creek NJ — 3,707 4,642 — 324 3,707 4,966 8,673 (1,260) 2020 Mays Landing Resort Mays Landing NJ — 536 289 — 1,161 536 1,450 1,986 (313) 2014 Echo Farms Ocean View NJ — 2,840 3,045 — 2,186 2,840 5,231 8,071 (1,339) 2014 Lake and Shore Ocean View NJ — 378 1,192 — 2,560 378 3,752 4,130 (1,712) 2006 Pine Haven Ocean View NJ — 15,586 47,165 — 59 15,586 47,224 62,810 (3,268) 2021 Chestnut Lake Port Republic NJ — 337 796 5 2,227 342 3,023 3,365 (899) 2004 Sea Pines Swainton NJ — 198 625 — 4,435 198 5,060 5,258 (1,243) 2006 Pine Ridge at Crestwood Whiting NJ (50,085) 17,367 33,127 — 6,184 17,367 39,311 56,678 (13,709) 2011 Mountain View - NV Henderson NV (30,438) 16,665 25,915 — 958 16,665 26,873 43,538 (10,164) 2011 Bonanza Village Las Vegas NV — 908 2,643 — 2,601 908 5,244 6,152 (3,973) 1983 Boulder Cascade Las Vegas NV — 2,995 9,020 — 4,889 2,995 13,909 16,904 (8,977) 1998 Cabana Las Vegas NV — 2,648 7,989 — 1,540 2,648 9,529 12,177 (8,018) 1994 Flamingo West Las Vegas NV — 1,730 5,266 — 2,168 1,730 7,434 9,164 (6,137) 1994 Las Vegas Las Vegas NV — 1,049 2,473 14 1,893 1,063 4,366 5,429 (1,870) 2004 Villa Borega Las Vegas NV — 2,896 8,774 — 2,032 2,896 10,806 13,702 (8,021) 1997 Rondout Valley Accord NY — 1,115 3,240 — 2,136 1,115 5,376 6,491 (2,137) 2006 Alpine Lake RV Resort Corinth NY — 4,783 14,125 153 3,858 4,936 17,983 22,919 (8,803) 2005 Lake George Escape Lake George NY — 3,562 10,708 — 11,555 3,562 22,263 25,825 (7,988) 2005 The Woodlands Lockport NY (42,095) 12,183 39,687 — 7,137 12,183 46,824 59,007 (16,045) 2011 Greenwood Village Manorville NY — 3,667 9,414 484 7,362 4,151 16,776 20,927 (11,125) 1998 Brennan Beach Pulaski NY — 7,325 21,141 — 7,050 7,325 28,191 35,516 (14,049) 2005 Lake George Schroon Valley Warrensburg NY — 540 1,626 — 470 540 2,096 2,636 (925) 2008 Kenisee Lake Jefferson OH — 295 696 4 680 299 1,376 1,675 (594) 2004 Bay Point Marina Marblehead OH — 8,575 17,037 — 344 8,575 17,381 25,956 (1,273) 2021 Wilmington Wilmington OH — 235 555 3 953 238 1,508 1,746 (564) 2004 Bend Bend OR — 733 1,729 10 3,087 743 4,816 5,559 (1,695) 2004 Shadowbrook Clackamas OR — 1,197 3,693 — 1,684 1,197 5,377 6,574 (3,433) 1997 Pacific City Cloverdale OR — 1,076 2,539 15 3,507 1,091 6,046 7,137 (2,415) 2004 Falcon Wood Village Eugene OR (12,503) 1,112 3,426 — 1,015 1,112 4,441 5,553 (3,224) 1997 Portland Fairview Fairview OR (19,031) 7,330 10,278 — 1,097 7,330 11,375 18,705 (3,632) 2016 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/21 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Quail Hollow Fairview OR — — 3,249 — 840 — 4,089 4,089 (3,102) 1997 South Jetty Florence OR — 678 1,598 9 2,803 687 4,401 5,088 (1,374) 2004 Seaside Seaside OR — 891 2,101 12 1,914 903 4,015 4,918 (1,725) 2004 Whalers Rest South Beach OR — 754 1,777 10 1,162 764 2,939 3,703 (1,482) 2004 Hope Valley Turner OR — 7,373 14,517 — — 7,373 14,517 21,890 (112) 2021 Mt. Hood Village Welches OR — 1,817 5,733 — 14,026 1,817 19,759 21,576 (5,248) 2002 Greenbriar Village Bath PA — 8,359 16,941 — 919 8,359 17,860 26,219 (6,590) 2011 Sun Valley Bowmansville PA — 866 2,601 — 1,181 866 3,782 4,648 (1,462) 2009 Green Acres Breinigsville PA (35,315) 2,680 7,479 — 6,611 2,680 14,090 16,770 (10,745) 1988 Gettysburg Farm Dover PA — 111 350 — 1,124 111 1,474 1,585 (442) 2006 Timothy Lake North East Stroudsburg PA — 296 933 — 935 296 1,868 2,164 (750) 2006 Timothy Lake South East Stroudsburg PA — 206 649 — 334 206 983 1,189 (449) 2006 Drummer Boy Gettysburg PA (10,375) 1,884 20,342 — 809 1,884 21,151 23,035 (3,982) 2019 Round Top Gettysburg PA (7,538) 1,214 11,355 — 783 1,214 12,138 13,352 (3,402) 2019 Circle M Lancaster PA — 330 1,041 — 1,949 330 2,990 3,320 (1,200) 2006 Hershey Lebanon PA — 1,284 3,028 17 2,734 1,301 5,762 7,063 (2,687) 2004 Robin Hill Lenhartsville PA — 1,263 3,786 — 767 1,263 4,553 5,816 (1,883) 2009 PA Dutch

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
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 95.2%. 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. As of December 31, 2021 and 2020, the gross carrying amount of identified intangible assets and goodwill was $55.4 million and $12.5 million, respectively, which is reported as a component of other assets, net on the Consolidated Balance Sheets. As of December 31, 2021 and 2020, this amount was comprised of $38.0 million and $4.7 million, respectively of identified intangible assets and $17.4 million of goodwill. Accumulated amortization of identified intangibles assets was $3.3 million and $3.2 million as of December 31, 2021 and 2020, respectively. The estimated annual aggregated amortization expense to be recognized over each of the next five years is $3.2 million. The weighted average remaining useful life is approximately 15 years.
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, 2021 and 2020, restricted cash consists of $29.3 million and $24.1 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. 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, the term loan and interest rate derivative are measured with Level 2 inputs using quoted prices and observable inputs from similar liabilities as disclosed in Note 9. Borrowing Arrangements and Note 10, Derivative Instruments and Hedging Activities.
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.
Allowance for Doubtful Accounts	Allowance for Doubtful AccountsOur 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).
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. 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.
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.
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 December 31, 2021 and 2020, the REIT had a federal net operating loss carryforward of approximately $50.9 million and $74.1 million, respectively. For the year ended December 31, 2021, the Company utilized approximately $23.2 million of the net operating loss carryforward to offset its tax and distribution requirements. 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, 2021 and 2020. 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, 2021 and 2020. 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 2017.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements 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 $ 2,054 Membership upgrades Notes receivable, net $ 25,236 $ (2,514) $ 22,722 $ 30,949
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. During the year ended December 31, 2021, we entered into a three-year LIBOR Swap Agreement (the “Swap”) allowing us to trade the variable interest rate associated with our variable rate debt for a fixed interest rate. The 2021 Swap has a notional amount of $300.0 million of outstanding principal with a fixed interest rate of 0.39% per annum and matures on March 25, 2024. Based on the leverage as of December 31, 2021, our spread over LIBOR was 1.40% resulting in an estimated all-in interest rate of 1.79% per annum.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
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): 2021 2020 2019 Balance, beginning of year $ 14,460 $ 6,586 $ 5,230 Change in accounting principle (ASU 2016-13, Financial Instruments - Credit Losses (Topic 326)) (1) — 3,875 — Provision for losses 8,669 7,287 3,929 Write-offs (2,080) (3,288) (2,573) Balance, end of year $ 21,049 $ 14,460 $ 6,586 (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, 2021, 2020 and 2019, our tax treatment of common stock distributions, as adjusted for the stock split, was as follows (unaudited): 2021 2020 2019 Tax status of common stock distributions deemed paid during the year: Ordinary income $ 1.538 $ 1.234 $ 1.241 Long-term capital gains — 0.006 — Non-dividend distributions — 0.057 — Distributions declared per common stock outstanding $ 1.538 $ 1.297 $ 1.241
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 $ 2,054 Membership upgrades Notes receivable, net $ 25,236 $ (2,514) $ 22,722 $ 30,949

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [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, 2021 2022 $ 137,371 2023 139,090 2024 75,422 2025 23,245 2026 21,314 Thereafter 66,190 Total $ 462,632
Schedule of Quantitative Disclosures for Lessees	The following table presents the operating lease payments for the year ended December 31, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands) 2021 2020 2019 Fixed lease cost: Ground leases $ 5,906 $ 5,912 $ 5,727 Office and other leases 3,529 3,243 2,869 Variable lease cost: Ground leases 871 652 639 Office and other leases 50 111 72 Total lease cost $ 10,356 $ 9,918 $ 9,307
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, 2021: (amounts in thousands) Ground Leases Office and Other Leases Total 2022 (a) $ 1,638 $ 3,744 $ 5,382 2023 626 3,523 4,149 2024 632 3,097 3,729 2025 637 2,763 3,400 2026 615 2,543 3,158 Thereafter 4,325 13,139 17,464 Total undiscounted rental payments 8,473 28,809 37,282 Less imputed interest (1,901) (4,717) (6,618) Total lease liabilities $ 6,572 $ 24,092 $ 30,664 _____________________ (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, 2021
Earnings Per Share [Abstract]
Schedule of Calculation of Numerator and Denominator in Earnings Per 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, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands, except per share data) 2021 2020 2019 Numerators: Net income available to Common Stockholders—Basic $ 262,462 $ 228,268 $ 279,123 Amounts allocated to dilutive securities 13,522 13,132 16,783 Net income available to Common Stockholders—Fully Diluted $ 275,984 $ 241,400 $ 295,906 Denominator: Weighted average Common Shares outstanding—Basic 182,917 181,828 180,805 Effect of dilutive securities: Exchange of Common OP Units for Common Shares 9,739 10,484 10,934 Stock options and restricted stock 227 243 256 Weighted average Common Shares outstanding—Fully Diluted 192,883 192,555 191,995 Earnings per Common Share—Basic: $ 1.43 $ 1.26 $ 1.54 Earnings per Common Share—Fully Diluted: $ 1.43 $ 1.25 $ 1.54

Common Stock and Other Equity_2

Common Stock and Other Equity Related Transactions (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands, except share data) 2021 2020 2019 Shares of common stock sold 1,660,290 — 1,010,472 Weighted average price $ 84.48 $ — $ 58.71 Total gross proceeds $ 140,254 $ — $ 59,319 Commissions paid to sales agents $ 1,816 $ — $ 771
Schedule of Common Stock Outstanding Roll Forward	The following table presents the changes in our outstanding common stock (excluding OP Units of 9,305,651, 10,479,194 and 10,491,222 outstanding at December 31, 2021, 2020 and 2019, respectively), as adjusted for the stock split: Years Ended December 31, 2021 2020 2019 Shares outstanding at January 1, 182,230,631 182,089,595 179,842,036 Common stock issued through the ATM Equity Offering Program and its predecessor 1,660,290 — 1,010,472 Common stock issued through exchange of OP Units 1,601,266 12,028 997,750 Common stock issued through exercise of options — — 5,600 Common stock issued through restricted stock grants 162,955 151,104 193,262 Common stock forfeitures — — — Common stock issued through ESPP and Dividend Reinvestment Plan 32,778 32,099 41,589 Common stock repurchased and retired (47,541) (54,195) (1,114) Shares outstanding at December 31, 185,640,379 182,230,631 182,089,595
Schedule of Dividends Declared	The following regular quarterly distributions have been declared and paid to common stockholders and Common OP Unitholders since January 1, 2019: Distribution Amount Per Share For the Quarter Ended Stockholder Record Date Payment Date $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 $0.3625 March 31, 2021 March 26, 2021 April 9, 2021 $0.3625 June 30, 2021 June 25, 2021 July 9, 2021 $0.3625 September 30, 2021 September 24, 2021 October 8, 2021 $0.3625 December 31, 2021 December 31, 2021 January 14, 2022

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021, 2020 and 2019, 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) 2021 2020 2019 Assets acquired Land $ 343,614 $ 150,909 $ 116,575 Buildings and other depreciable property 265,182 87,749 125,721 Intangible 33,250 — — In-place leases (a) 22,135 6,821 5,519 Goodwill 9,586 — — Manufactured homes (a) 610 2,621 1,382 Net investment in real estate $ 674,377 $ 248,100 $ 249,197 Other assets 5,376 153 1,646 Total assets acquired $ 679,753 $ 248,253 $ 250,843 Liabilities assumed Mortgage notes payable $ 39,986 $ 6,873 $ 19,212 Below-market lease liability (b) 8,169 — — Other liabilities 17,929 2,313 10,431 Total liabilities assumed $ 66,084 $ 9,186 $ 29,643 Net assets acquired $ 613,669 $ 239,067 $ 221,200 _____________________ (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, 2021
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, 2021 and 2020, respectively): Investment as of December 31, Income/(Loss) for Years Ended December 31, Investment Location Number Economic Interest (a) 2021 2020 2021 2020 2019 Meadows Various (2,2) 1,077 50 % $ — $ — $ 2,010 $ 1,879 $ 1,400 Lakeshore Florida (3,3) 721 (b) 2,638 2,281 568 1,405 263 Voyager Arizona (1,1) — 50 % (c) 141 83 556 1,616 2,951 Loggerhead Florida — — % (d) — — — — 3,501 ECHO JV Various — 50 % 18,136 17,362 773 499 640 RVC Various 1,019 80 % 49,397 — (26) — — 2,817 $ 70,312 $ 19,726 $ 3,881 $ 5,399 $ 8,755 _____________________ (a) The percentages shown approximate our economic interest as of December 31, 2021. 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. On October 14, 2021, we completed the acquisition of the remaining interest in the Voyager joint venture (see Note 6. Acquisitions). (d) On September 10, 2019, we completed the acquisition of the remaining interest in the Loggerhead joint venture (see Note 6. Acquisitions). Loggerhead sites represent marina slip count.

Borrowing Arrangements (Tables)

Borrowing Arrangements (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Fair Value of Mortgage Debt	The following table presents the fair value of our mortgage notes payable: As of December 31, 2021 As of December 31, 2020 (amounts in thousands) Fair Value Carrying Value Fair Value Carrying Value Mortgage notes payable, excluding deferred financing costs $ 2,743,527 $ 2,654,086 $ 2,537,137 $ 2,472,876
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, 2021: (amounts in thousands) Amount 2022 $ 133,565 2023 150,901 2024 70,184 2025 496,633 2026 362,451 Thereafter 2,089,011 Net unamortized premiums 341 Unamortized deferred financing costs (28,867) Total $ 3,274,219

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2021
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 2021 2020 Interest Rate Swap Other assets, net $ 3,524 $ —
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) 2021 2020 2019 (amounts in thousands) 2021 2020 2019 Interest Rate Swap $ (2,777) $ 1,561 $ 1,847 Interest Expense $ 746 $ 1,941 $ (832)

Deferred Revenue of Membershi_2

Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense (Tables)	12 Months Ended
	Dec. 31, 2021
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) 2021 2020 Deferred revenue - upfront payments from membership upgrade sales as of December 31, $ 138,878 $ 126,814 Membership upgrade sales current period, gross 36,270 21,739 Revenue recognized from membership upgrade sales upfront payments (11,191) (9,675) Net increase in deferred revenue - upfront payments from membership grade sales 25,079 12,064 Deferred revenue - upfront payments from membership upgrade sales as of December 31, (a) $ 163,957 $ 138,878 Deferred commission expense as of December 31 $ 42,471 $ 41,149 Deferred commission expense 8,657 4,995 Commission expense recognized (3,779) (3,673) Net increase in deferred commission expense 4,878 1,322 Deferred commission expense as of December 31, $ 47,349 $ 42,471 _____________________ (a) Included in Deferred membership revenue on the Consolidated Balance Sheet.

Equity Incentive Awards (Tables

Equity Incentive Awards (Tables)	12 Months Ended
	Dec. 31, 2021
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, 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 Shares granted 162,955 $50.42 Shares vested (196,839) $60.91 Balance at December 31, 2021 314,907 $53.98
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: 2021 2020 Dividend Yield 2.1% 2.1% Risk-free interest rate 1.0% 0.3% Expected Life 5.6 years 5.6 years Expected Volatility 26.1% 49.2% Weighted Average Grant Date Fair Value Per Share $18.04 $29.58
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, 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 Options issued 16,185 $68.74 Balance at December 31, 2021 73,775 $52.52 6.9 $2.6 Exercisable at December 31, 2021 57,450 $48.08 6.3 $2.3

Reportable Segments (Tables)

Reportable Segments (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Summary of Segment Financial Information	The following tables summarize our segment financial information for the years ended December 31, 2021, 2020 and 2019: Year Ended December 31, 2021 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,143,606 $ 116,517 $ 1,260,123 Operations expenses (550,574) (105,179) (655,753) Income from segment operations 593,032 11,338 604,370 Interest income 5,068 1,918 6,986 Depreciation and amortization (177,897) (10,547) (188,444) Gain on sale of real estate, net (59) — (59) Income (loss) from operations $ 420,144 $ 2,709 $ 422,853 Reconciliation to consolidated net income: Corporate interest income 30 Income from other investments, net 4,555 General and administrative (40,717) Other expenses (3,100) Interest and related amortization (108,718) Equity in income of unconsolidated joint ventures 3,881 Early debt retirement (2,784) Consolidated net income $ 276,000 Total assets $ 5,056,991 $ 250,880 $ 5,307,871 Capital improvements $ 193,895 $ 96,395 $ 290,290 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) 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 venture 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 ventures 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
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, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands) 2021 2020 2019 Revenues: Rental income $ 1,015,879 $ 907,305 $ 864,701 Annual membership subscriptions 58,251 53,085 51,015 Membership upgrade sales current period, gross 36,270 21,739 19,111 Membership upgrade sales upfront payments, deferred, net (25,079) (12,062) (10,451) Other income 50,298 46,008 43,063 Ancillary services revenues, net 7,987 1,174 2,121 Total property operations revenues 1,143,606 1,017,249 969,560 Expenses: Property operating and maintenance 393,256 348,394 327,917 Real estate taxes 72,671 66,120 62,338 Sales and marketing, gross 23,743 17,332 15,583 Membership sales commissions, deferred, net (5,075) (1,660) (1,219) Property management 65,979 57,967 56,509 Total property operations expenses 550,574 488,153 461,128 Income from property operations segment $ 593,032 $ 529,096 $ 508,432 The following table summarizes our financial information for the Home Sales and Rentals Operations segment for the years ended December 31, 2021, 2020 and 2019: Years Ended December 31, (amounts in thousands) 2021 2020 2019 Revenues: Rental income (1) $ 16,696 $ 16,438 $ 14,934 Gross revenue from home sales 98,457 45,695 34,655 Brokered resale revenues, net 1,364 886 1,372 Total revenues 116,517 63,019 50,961 Expenses: Cost of home sales 94,314 46,229 35,096 Home selling expenses 5,138 4,572 4,401 Rental home operating and maintenance 5,727 5,946 5,603 Total expenses 105,179 56,747 45,100 Income from home sales and rentals operations segment $ 11,338 $ 6,272 $ 5,861 _____________________ (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, 2021	Dec. 31, 2020	Dec. 31, 2019
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Units of partnership interest (in shares)	9,305,651	10,479,194	10,491,222
Operating Partnership
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership interest (percent)	95.20%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details) $ / shares in Units, $ in Thousands	Jan. 14, 2022$ / shares	Oct. 08, 2021$ / shares	Jul. 09, 2021$ / shares	Apr. 09, 2021$ / shares	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	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Jan. 01, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Significant Accounting Policies
Stock split ratio										2
Intangibles including goodwill														$ 55,400	$ 12,500
Intangible assets														38,000	4,700
Goodwill														17,400
Accumulated amortization of identified intangible assets														3,300	3,200
Expected to be recognized in year one														3,200
Expected to be recognized in year two														3,200
Expected to be recognized in year three														3,200
Expected to be recognized in year four														3,200
Expected to be recognized in year five														$ 3,200
Remaining useful life														15 years
Cash and cash equivalents, restricted cash														$ 29,300	24,100
Deferred financing costs														$ 28,900	27,900
Estimated membership upgrade contract term														20 years
OP units to common stock exchange ratio														1
Operating loss carryforwards														$ 50,900	74,100
Net operating loss carryforward offset tax														23,200
Aggregate cost in real estate U.S federal tax basis														4,600,000
Net investment in notes receivable U.S federal tax basis														46,200
Quarterly distribution paid per common share (usd per share) | $ / shares		$ 0.3625	$ 0.3625	$ 0.3625	$ 0.3425	$ 0.3425	$ 0.3425	$ 0.3425	$ 0.3063		$ 0.3063	$ 0.3063	$ 0.3063
Cumulative effect of change in accounting principle														$ 1,486,171	$ 1,304,755		$ 1,321,888	$ 1,193,344
Subsequent Event
Significant Accounting Policies
Quarterly distribution paid per common share (usd per share) | $ / shares	$ 0.3625
Quarterly distribution for tax purposes (usd per share) | $ / shares	$ 0.3625
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																$ (3,900)	$ (3,875)
2020 Distributions
Significant Accounting Policies
Quarterly distribution paid per common share (usd per share) | $ / shares					$ 0.087801
Operating Partnership
Significant Accounting Policies
Ownership interest (percent)														95.20%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Property Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2021
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance, beginning of year	$ 14,460	$ 6,586	$ 5,230
Provision for losses	8,669	7,287	3,929
Write-offs	(2,080)	(3,288)	(2,573)
Balance, end of year	21,049	14,460	6,586
Cumulative Effect, Period of Adoption, Adjustment
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance, beginning of year	3,875	0
Balance, end of year	$ 0	$ 3,875	$ 0

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Common Stock Distributions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Tax status of common stock distributions deemed paid during the year:
Ordinary income (usd per share)	$ 1.538	$ 1.234	$ 1.241
Long-term capital gains (usd per share)	0	0.006	0
Non-dividend distributions (usd per share)	0	0.057	0
Distributions declared per common stock outstanding (usd per share)	$ 1.538	$ 1.297	$ 1.241

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Accounting Standard Update (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets, net	$ 141,567	$ 61,026
Notes receivable, net	39,955	35,844
Annual membership subscriptions
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets, net	2,054	2,394
Annual membership subscriptions | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets, net			$ (1,361)
Annual membership subscriptions | Cumulative Effect, Period of Adoption, Adjusted Balance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets, net			1,033
Membership upgrades
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Notes receivable, net	$ 30,949	$ 25,236
Membership upgrades | Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Notes receivable, net			(2,514)
Membership upgrades | 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, 2021USD ($)propertylease	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Lease Description
Number of non-cancelable operating leases, lessee (leases) | lease	14
Operating lease payments	$ 10,400	$ 9,900	$ 9,300
Number of leased properties | property	4
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets, net	Other assets, net
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Accounts payable and other liabilities	Accounts payable and other liabilities
Right of use asset	$ 30,300	$ 15,700
Operating lease liability	$ 30,664	$ 16,400
Weighted average operating lease term	7 years	8 years
Operating lease weighted average interest rate (percent)	3.80%	4.00%
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, 2021USD ($)
Lessor, Operating Lease, Payments, Fiscal Year Maturity
2022	$ 137,371
2023	139,090
2024	75,422
2025	23,245
2026	21,314
Thereafter	66,190
Total	$ 462,632

Leases - Schedule of Quantitati

Leases - Schedule of Quantitative Disclosures for Lessees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lease Description
Total lease cost	$ 10,356	$ 9,918	$ 9,307
Ground leases
Lease Description
Fixed lease cost	5,906	5,912	5,727
Variable lease cost	871	652	639
Office and other leases
Lease Description
Fixed lease cost	3,529	3,243	2,869
Variable lease cost	$ 50	$ 111	$ 72

Leases - Summary of Minimum Fut

Leases - Summary of Minimum Future Operating Lease Payments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Operating Lease Liabilities, Payments Due
2022	$ 5,382
2023	4,149
2024	3,729
2025	3,400
2026	3,158
Thereafter	17,464
Total undiscounted rental payments	37,282
Less imputed interest	(6,618)
Total lease liabilities	30,664	$ 16,400
Ground Leases
Operating Lease Liabilities, Payments Due
2022	1,638
2023	626
2024	632
2025	637
2026	615
Thereafter	4,325
Total undiscounted rental payments	8,473
Less imputed interest	(1,901)
Total lease liabilities	6,572
Office and Other Leases
Operating Lease Liabilities, Payments Due
2022	3,744
2023	3,523
2024	3,097
2025	2,763
2026	2,543
Thereafter	13,139
Total undiscounted rental payments	28,809
Less imputed interest	(4,717)
Total lease liabilities	$ 24,092

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Numerators:
Net income available to Common Stockholders—Basic	$ 262,462	$ 228,268	$ 279,123
Amounts allocated to dilutive securities	13,522	13,132	16,783
Net income available to Common Stockholders—Fully Diluted	$ 275,984	$ 241,400	$ 295,906
Denominator:
Weighted average Common Shares outstanding – Basic (shares)	182,917	181,828	180,805
Effect of dilutive securities:
Exchange of Common OP Units for Common Shares (shares)	9,739	10,484	10,934
Stock options and restricted stock (shares)	227	243	256
Weighted average Common Shares outstanding – Fully Diluted (shares)	192,883	192,555	191,995
Earnings per Common Share – Basic (usd per share)	$ 1.43	$ 1.26	$ 1.54
Earnings per Common Share – Fully Diluted (usd per share)	$ 1.43	$ 1.25	$ 1.54

Common Stock and Other Equity_3

Common Stock and Other Equity Related Transactions - Narratives (Details)	Oct. 15, 2019	May 10, 2016USD ($)	Dec. 31, 2021$ / sharesshares	Dec. 31, 2020$ / sharesshares	Dec. 31, 2019$ / sharesshares	Jul. 30, 2020USD ($)$ / shares	Apr. 28, 2020shares
Class of Stock
Common stock, shares authorized (in shares)			600,000,000	600,000,000
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)			32,145	31,385	40,934
ESPP, shares remaining for distribution (in shares)			711,049
Units of partnership interest (in shares)			9,305,651	10,479,194	10,491,222
Share based payment award repurchased shares for taxes (in usd per share) | $ / shares			$ 61.50	$ 73.12	$ 47.48
Percentage of ownership interests (in percentage)			95.20%	94.60%	94.60%
Common OP Unitholders
Class of Stock
Ownership percentage by noncontrolling owners (in percentage)			4.80%	5.40%	5.40%
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)			59,700,000

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Class of Stock
Shares in common stock sold (in shares)	1,660,290	0	1,010,472
Total gross proceeds	$ 140,254	$ 0	$ 59,319
Commissions paid to sales agents	$ 2,251	$ 673	$ 1,347
Private Placement | Common Stock
Class of Stock
Shares in common stock sold (in shares)	1,660,290	0	1,010,472
Weighted average price (usd per share)	$ 84.48	$ 0	$ 58.71
Total gross proceeds	$ 140,254	$ 0	$ 59,319
Commissions paid to sales agents	$ 1,816	$ 0	$ 771

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Common Stock Outstanding [Roll Forward]
Shares outstanding at January 1, (in shares)	182,230,631	182,089,595	179,842,036
Common stock issued through the ATM Equity Offering Program and its predecessor (in shares)	1,660,290	0	1,010,472
Common stock issued through conversion of OP Units (in shares)	1,601,266	12,028	997,750
Common stock issued through exercise of options (in shares)	0	0	5,600
Common stock issued through restricted stock grants (in shares)	162,955	151,104	193,262
Common stock forfeitures (in shares)	0	0	0
Common stock issued through ESPP and Dividend Reinvestment Plan (in shares)	32,778	32,099	41,589
Common stock repurchased and retired (in shares)	(47,541)	(54,195)	(1,114)
Shares outstanding at December 31, (in shares)	185,640,379	182,230,631	182,089,595

Common Stock and Other Equity_6

Common Stock and Other Equity Related Transactions - Distributions (Details) - $ / shares	Jan. 14, 2022	Oct. 08, 2021	Jul. 09, 2021	Apr. 09, 2021	Jan. 08, 2021	Oct. 09, 2020	Jul. 10, 2020	Apr. 10, 2020	Jan. 10, 2020	Oct. 11, 2019	Jul. 12, 2019	Apr. 12, 2019
Class of Stock
Common stock, dividends paid (usd per share)		$ 0.3625	$ 0.3625	$ 0.3625	$ 0.3425	$ 0.3425	$ 0.3425	$ 0.3425	$ 0.3063	$ 0.3063	$ 0.3063	$ 0.3063
Subsequent Event
Class of Stock
Common stock, dividends paid (usd per share)	$ 0.3625

Acquisitions - Narratives (Deta

Acquisitions - Narratives (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)sitemarinapropertylandshares	Dec. 31, 2020USD ($)commmunityparcelmarinaproperty	Dec. 31, 2019USD ($)property
Real Estate Properties
Purchase price	$ 398,000	$ 209,200
Economic interest	65.00%
Acquisition of interest in joint venture	$ 49,695	0	$ 983
Long-term debt assumed		6,900	18,600
Mortgage premium transferred			600
Assets acquired	$ 674,377	$ 248,100	$ 249,197
Voyager R V Resort
Real Estate Properties
Economic interest	50.00%
Acquisition of interest in joint venture	$ 77,000
Long-term debt assumed	$ 40,000
Partnership interest used to fund acquisition (shares) | shares	427,723
M H Resorts
Real Estate Properties
Number of properties acquired | commmunity		1
Number of sites acquired	5,961	2,772	1,614
RV Community, Myrtle Beach, South Carolina
Real Estate Properties
Purchase price	$ 110,800
Number of acquired sites | site	813
MH Village
Real Estate Properties
Purchase price	$ 43,000
R V Resort
Real Estate Properties
Number of properties acquired | property	4	7	4
Purchase price			$ 58,300
Marinas
Real Estate Properties
Number of properties acquired	11	1	11
Developmental Properties
Real Estate Properties
Number of properties acquired | property		3
Purchase price	$ 37,500	$ 23,700
Land
Real Estate Properties
Number of properties acquired	3	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

Acquisitions - Schedule of Reco

Acquisitions - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Assets acquired
Assets acquired	$ 674,377	$ 248,100	$ 249,197
Goodwill	9,586	0	0
Other assets	5,376	153	1,646
Total assets acquired	679,753	248,253	250,843
Liabilities assumed
Mortgage notes payable	39,986	6,873	19,212
Below-market lease liability	8,169	0	0
Other liabilities	17,929	2,313	10,431
Total liabilities assumed	66,084	9,186	29,643
Net assets acquired	613,669	239,067	221,200
Land
Assets acquired
Assets acquired	343,614	150,909	116,575
Buildings and other depreciable property
Assets acquired
Assets acquired	265,182	87,749	125,721
Intangible
Assets acquired
Assets acquired	33,250	0	0
In-place leases
Assets acquired
Assets acquired	22,135	6,821	5,519
Manufactured Homes
Assets acquired
Assets acquired	$ 610	$ 2,621	$ 1,382

Investment in Unconsolidated _3

Investment in Unconsolidated Joint Ventures - Additional Information (Details) $ in Thousands	Nov. 01, 2021USD ($)commmunity	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Schedule of Equity Method Investments
Economic interest		65.00%
Equity in income from unconsolidated joint ventures		$ 3,881	$ 5,399	$ 8,755
Depreciation expense adjustment		1,100	700	1,200
Distributions from joint ventures		3,200	5,700	11,500
Distributions from joint ventures, including those in excess of basis		$ 2,900	$ 4,800	$ 3,500
RVC
Schedule of Equity Method Investments
Total contributions	$ 49,200
Economic interest	80.00%
Number Of Properties Acquired | commmunity	6

Investment in Unconsolidated _4

Investment in Unconsolidated Joint Ventures - Schedule of Investments (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2021	Dec. 31, 2021site	Dec. 31, 2021joint_venture_site
Schedule of Equity Method Investments
Number of Sites					2,817	2
Economic interest				65.00%
Investment in unconsolidated joint ventures	$ 70,312	$ 19,726
Equity in income of unconsolidated joint ventures	3,881	5,399	$ 8,755
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%
Crosswinds
Schedule of Equity Method Investments
Economic interest				49.00%
Various | Meadows
Schedule of Equity Method Investments
Number of Sites | site					1,077
Economic interest				50.00%
Investment in unconsolidated joint ventures	0	0
Equity in income of unconsolidated joint ventures	2,010	1,879	1,400
Various | ECHO JV
Schedule of Equity Method Investments
Number of Sites | site					0
Economic interest				50.00%
Investment in unconsolidated joint ventures	18,136	17,362
Equity in income of unconsolidated joint ventures	773	499	640
Various | RVC
Schedule of Equity Method Investments
Number of Sites | site					1,019
Economic interest				80.00%
Investment in unconsolidated joint ventures	49,397	0
Equity in income of unconsolidated joint ventures	(26)	0	0
Florida | Lakeshore
Schedule of Equity Method Investments
Number of Sites | site					721
Investment in unconsolidated joint ventures	2,638	2,281
Equity in income of unconsolidated joint ventures	568	1,405	263
Florida | Loggerhead
Schedule of Equity Method Investments
Number of Sites | site					0
Economic interest				0.00%
Investment in unconsolidated joint ventures	0	0
Equity in income of unconsolidated joint ventures	0	0	3,501
Arizona | Voyager
Schedule of Equity Method Investments
Number of Sites | site					0
Economic interest				50.00%
Investment in unconsolidated joint ventures	141	83
Equity in income of unconsolidated joint ventures	$ 556	$ 1,616	$ 2,951

Notes Receivable, Net - Narrati

Notes Receivable, Net - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable
Contract receivables	$ 30,900	$ 25,400
Notes receivable, net	$ 39,955	35,844
Contract Receivable
Accounts, Notes, Loans and Financing Receivable
Loans receivable, amortization term (in years)	4 years 3 months 18 days
Contract Receivable | Weighted Average
Accounts, Notes, Loans and Financing Receivable
Contracts receivable, average stated interest rate per annum (in percentage)	16.20%
Chattel Loans
Accounts, Notes, Loans and Financing Receivable
Loans receivable, amortization term (in years)	12 years
Notes receivable, net	$ 9,000	$ 10,400
Loans receivable, average stated interest rate per annum (in percentage)	7.50%

Borrowing Arrangements - Fair V

Borrowing Arrangements - Fair Value of Mortgage Debt (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Fair Value
Debt Instrument
Mortgage notes payable, excluding deferred financing costs	$ 2,743,527	$ 2,537,137
Carrying Value
Debt Instrument
Mortgage notes payable, excluding deferred financing costs	$ 2,654,086	$ 2,472,876

Borrowing Arrangements - Mortga

Borrowing Arrangements - Mortgage Note Payable and Activity (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2021USD ($)property	Dec. 31, 2020USD ($)property	Dec. 31, 2019USD ($)property	Dec. 31, 2021USD ($)commmunityproperty
Debt Instrument
Mortgage notes payable, net		$ 2,444,930		$ 2,627,783
Weighted average interest rate (in percentage)		4.10%		3.80%
Number of pledged properties | property		116		117
Pledged assets, not separately reported		$ 2,580,900		$ 2,817,500
Payments of debt extinguishment costs		$ 9,000
Number of credit facilities | property			4
Mortgage premium transferred			$ 600
Line of Credit
Debt Instrument
Weighted average interest rate (in percentage)		2.60%
Debt instrument, term (in years)		12 years
Number of credit facilities | property		2
Line of Credit | Prepaid Loans
Debt Instrument
Stated interest rate (in percentage)	2.40%
Proceeds from loans	$ 270,000	$ 662,300
Debt instrument, term (in years)	10 years
Line of Credit | Prepaid Loans | R V Resort
Debt Instrument
Number of pledged properties		4	1	2
Line of Credit | Prepaid Loans | M H Resorts
Debt Instrument
Number of pledged properties		18	3	1
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)	5.10%		6.90%
Repayments of debt	$ 67,000		$ 66,800
Number of loans | property	2
Payments of debt extinguishment costs	$ 1,900		$ 1,400
Mortgages | Prepaid Loans | R V Resort
Debt Instrument
Number of pledged properties | commmunity				2
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)				2.40%
Maximum | Secured Debt
Debt Instrument
Stated interest rate (in percentage)				8.90%

Borrowing Arrangements - Third

Borrowing Arrangements - Third Amendment Unsecured Credit Facility And Term Loan (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)property	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Debt Instrument
Term loan, net	$ 297,436		$ 0
Minimum
Debt Instrument
Derivative interest rate, percent	0.20%
Maximum
Debt Instrument
Derivative interest rate, percent	0.35%
LIBOR | Minimum
Debt Instrument
Variable rate, percent	1.40%
LIBOR | Maximum
Debt Instrument
Variable rate, percent	1.95%
Senior Unsecured Term Loan | Unsecured Debt
Debt Instrument
Term loan, net	$ 300,000	$ 300,000
Line of Credit | LOC
Debt Instrument
Line of credit facility, maximum borrowing capacity	500,000
Option to increase borrowing capacity	$ 200,000
Number of extension periods (extension) | property	2
Extension period (months)	6 months
Unsecured line of credit	$ 349,000		$ 222,000
Line of credit remaining borrowing amount	$ 151,000
Line of Credit | LIBOR | Minimum
Debt Instrument
Variable rate, percent	1.25%
Line of Credit | LIBOR | Maximum
Debt Instrument
Variable rate, percent	1.65%

Borrowing Arrangements - Maturi

Borrowing Arrangements - Maturities (Details) $ in Thousands	Dec. 31, 2021USD ($)
Long-term Debt, Fiscal Year Maturity
2022	$ 133,565
2023	150,901
2024	70,184
2025	496,633
2026	362,451
Thereafter	2,089,011
Net unamortized premiums	341
Unamortized deferred financing costs	(28,867)
Total	$ 3,274,219

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narratives (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Derivative
Notional amount of derivative		$ 200
Early termination fee of senior debt	$ 0.9
Interest Rate Swap
Derivative
Derivative, contract term (years)	3 years
Derivative, notional amount	$ 300
Derivative fixed interest rate ( in percentage)	0.39%
Derivative instrument, effective interest rate	1.79%
Interest Rate Swap | LIBOR
Derivative
Basis spread on variable rate (in percentage)	1.40%

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Fair Value of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Designated as Hedging Instrument | Interest Rate Swap | Other assets, net
Derivative
Derivative asset	$ 3,524	$ 0

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Derivative
Amount of (gain)/loss recognized in OCI on derivative for the year ended December 31,	$ (2,777)	$ 1,561	$ 1,847
Cash Flow Hedging | Interest Expense
Derivative
Amount of (gain)/loss reclassified from accumulated OCI into income for the year ended December 31,	$ 746	$ 1,941	$ (832)

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Movement in Deferred Revenue
Revenue recognized from membership upgrade sales upfront payments	$ (11,191)	$ (9,675)	$ (8,660)
Net increase in deferred revenue - upfront payments from membership grade sales	36,935	22,954	19,655
Movement in Deferred Costs
Deferred commission expense as of December 31	42,471	41,149
Deferred commission expense	8,657	4,995
Commission expense recognized	(3,779)	(3,673)
Net increase in deferred commission expense	4,878	1,322
Deferred commission expense as of December 31,	47,349	42,471	41,149
Membership Subscriptions
Movement in Deferred Revenue
Deferred revenue - upfront payments from membership upgrade sales as of December 31,	138,878	126,814
Membership upgrade sales current period, gross	36,270	21,739
Revenue recognized from membership upgrade sales upfront payments	(11,191)	(9,675)
Net increase in deferred revenue - upfront payments from membership grade sales	25,079	12,064
Deferred revenue - upfront payments from membership upgrade sales as of December 31,	$ 163,957	$ 138,878	$ 126,814

Transactions with Related Par_2

Transactions with Related Parties - Narratives (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Two North Riverside Plaza Joint Venture Limited Partnership
Related Party Transaction
Operating lease rent expense	$ 1.7	$ 1.6	$ 1.7

Equity Incentive Awards - Narra

Equity Incentive Awards - Narratives (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award
Fair value of shares issued		$ 3,300
Options issued (in shares)	16,185		16,185	16,090
Options issued (in usd per share)	$ 68.74		$ 68.74	$ 66.81
Compensation expense related to incentive plans			$ 10,900	$ 11,500	$ 10,500
Options forfeited (in shares)			0	0	0
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			$ 11,600
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)			5,350,503
2014 Awards | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Contractual term (in years)			10 years
Shares issued (shares)	58,192	104,734
Shares categorized as vesting (in percentage)		50.00%
Vesting period (in years)		3 years
Fair value of shares issued	$ 4,000
Shares categorized as performance based (in percentage)		50.00%
2014 Awards | Restricted Stock | Maximum
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)		3 years 6 months
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)		17,454
Fair value of shares issued		$ 1,100

Equity Incentive Awards - Summa

Equity Incentive Awards - Summary of Restricted Stock Activities and Related Information (Details) - Restricted Stock - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Number of Shares
Beginning balance (in shares)	348,791	418,742	299,702
Shares granted (in shares)	162,955	151,104	193,262
Shares vested (in shares)	(196,839)	(221,055)	(74,222)
Closing balance (in shares)	314,907	348,791	418,742
Weighted Average Grant Date Fair Value Per Share
Beginning balance (usd per share)	$ 53.06	$ 48.32	$ 42.78
Shares granted (usd per share)	50.42	56.07	55.51
Shares vested (usd per share)	60.91	47.74	43.72
Beginning balance (usd per share)	$ 53.98	$ 53.06	$ 48.32

Equity Incentive Awards - Assum

Equity Incentive Awards - Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Dividend Yield	2.10%	2.10%
Risk-free interest rate	1.00%	0.30%
Expected Life	5 years 7 months 6 days	5 years 7 months 6 days
Expected Volatility	26.10%	49.20%
Weighted Average Grant Date Fair Value Per Share (in dollars per share)	$ 18.04	$ 29.58

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
	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
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)		57,590	41,500	47,100
Options exercised (in shares)		0	0	(5,600)
Options issued (in shares)	16,185	16,185	16,090
Ending balance (in shares)		73,775	57,590	41,500	47,100
Exercisable at December 31, 2021 (in shares)		57,450
Weighted Average Exercise Price Per Share
Beginning balance (in usd per share)		$ 47.96	$ 40.65	$ 36.95
Options exercised (in usd per share)				9.43
Options issued (in usd per share)	$ 68.74	68.74	66.81
Ending balance (in usd per share)		52.52	$ 47.96	$ 40.65	$ 36.95
Exercisable at December 31, 2021 (in usd per share)		$ 48.08
Weighted Average Outstanding Contractual Life (in years)
Balance outstanding, Weighted Average Outstanding Contractual Life (in years)		6 years 10 months 24 days	7 years 2 months 12 days	7 years 3 months 18 days	7 years 3 months 18 days
Exercisable at December 31, 2021 (in years)		6 years 3 months 18 days
Average Intrinsic Value (in millions)
Beginning balance		$ 0.9	$ 1.2	$ 0.5
Options exercised				0.2
Ending balance		2.6	$ 0.9	$ 1.2	$ 0.5
Exercisable at December 31, 2021		$ 2.3

Long-Term Cash Incentive Plan -

Long-Term Cash Incentive Plan - Additional Information (Details) - Long Term Incentive Plan 2019 - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Compensation Arrangement with Individual, Share-based Payments
Performance eligibility period	3 years
Accrued compensation expense	$ 1.6	$ 1.5	$ 1.5

Savings Plan - Additional Infor

Savings Plan - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
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	$ 2.9	$ 1.9

Commitments and Contingencies N

Commitments and Contingencies Narratives (Details)	Dec. 31, 2021property
Westwinds | Operating Partnership | Mobile Home Community
Loss Contingencies
Number of sites	720

Reportable Segments - Narrative

Reportable Segments - Narratives (Details)	12 Months Ended
	Dec. 31, 2021segment
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information
Depreciation and amortization	$ (188,444)	$ (155,131)	$ (152,110)
Gain (Loss) on sale of real estate, net	(59)	0	52,507
Reconciliation to consolidated net income:
Income from other investments, net	50,298	46,008	43,063
General and administrative	(40,717)	(39,276)	(35,679)
Other expenses	(3,100)	(2,567)	(2,865)
Interest and related amortization	(108,718)	(102,771)	(104,223)
Equity in income of unconsolidated joint ventures	3,881	5,399	8,755
Early debt retirement	(2,784)	(10,786)	(1,491)
Consolidated net income	276,000	241,416	295,922
Total assets	5,307,871	4,418,969	4,151,275
Capital improvements	290,290	217,082	257,993
Property Operations
Reconciliation to consolidated net income:
Income from other investments, net			43,063
Total assets	5,056,991	4,160,216	3,878,770
Capital improvements	193,895	157,467	116,349
Home Sales and Rentals Operations
Reconciliation to consolidated net income:
Total assets	250,880	258,753	272,505
Capital improvements	96,395	59,615	141,644
Operating Segments
Segment Reporting Information
Operations revenues	1,260,123	1,080,268	1,020,521
Operations expenses	(655,753)	(544,900)	(506,228)
Income from segment operations	604,370	535,368	514,293
Interest income	6,986	7,139	7,180
Depreciation and amortization	(188,444)	(155,131)	(152,110)
Gain (Loss) on sale of real estate, net	(59)		52,507
Income (loss) from operations	422,853	387,376	421,870
Operating Segments | Property Operations
Segment Reporting Information
Operations revenues	1,143,606	1,017,249	969,560
Operations expenses	(550,574)	(488,153)	(461,128)
Income from segment operations	593,032	529,096	508,432
Interest income	5,068	4,385	3,856
Depreciation and amortization	(177,897)	(144,235)	(141,472)
Gain (Loss) on sale of real estate, net	(59)		52,507
Income (loss) from operations	420,144	389,246	423,323
Operating Segments | Home Sales and Rentals Operations
Segment Reporting Information
Operations revenues	116,517	63,019	50,961
Operations expenses	(105,179)	(56,747)	(45,100)
Income from segment operations	11,338	6,272	5,861
Interest income	1,918	2,754	3,324
Depreciation and amortization	(10,547)	(10,896)	(10,638)
Gain (Loss) on sale of real estate, net	0		0
Income (loss) from operations	2,709	(1,870)	(1,453)
Segment Reconciling Items
Reconciliation to consolidated net income:
Corporate interest income	30	15	27
Income from other investments, net	4,555	4,026	9,528
General and administrative	(40,717)	(39,276)	(35,679)
Other expenses	(3,100)	(2,567)	(2,865)
Interest and related amortization	(108,718)	(102,771)	(104,223)
Equity in income of unconsolidated joint ventures	3,881	5,399	8,755
Early debt retirement	$ (2,784)	$ (10,786)	$ (1,491)

Reportable Segments - Income fr

Reportable Segments - Income from Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenues:
Other income	$ 50,298	$ 46,008	$ 43,063
Total revenues	1,271,694	1,091,448	1,037,256
Expenses:
Real estate taxes	72,671	66,120	62,338
Sales and marketing, gross	23,743	17,332	15,583
Membership sales commissions, deferred, net	(5,075)	(1,660)	(1,219)
Total expenses	999,516	855,431	802,596
Income before equity in income of unconsolidated joint ventures	272,119	236,017	287,167
Annual membership subscriptions
Revenues:
Revenue from contract with customer	58,251	53,085	51,015
Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	36,270	21,739	19,111
Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(25,079)	(12,062)	(10,451)
Property management
Expenses:
Cost of home sales	65,979	57,967	56,509
Home Sales
Revenues:
Revenue from contract with customer	98,457	45,695	34,655
Expenses:
Cost of home sales	94,314	46,229	35,096
Property Operations
Revenues:
Rental income	1,015,879	907,305	864,701
Other income			43,063
Total revenues	1,143,606	1,017,249	969,560
Expenses:
Operating and maintenance	393,256	348,394	327,917
Real estate taxes	72,671	66,120	62,338
Sales and marketing, gross	23,743	17,332	15,583
Membership sales commissions, deferred, net	(5,075)	(1,660)	(1,219)
Total expenses	550,574	488,153	461,128
Income before equity in income of unconsolidated joint ventures	593,032	529,096	508,432
Property Operations | Annual membership subscriptions
Revenues:
Revenue from contract with customer	58,251	53,085	51,015
Property Operations | Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	36,270	21,739	19,111
Property Operations | Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(25,079)	(12,062)	(10,451)
Property Operations | Ancillary services revenues, net
Revenues:
Revenue from contract with customer	7,987	1,174	2,121
Property Operations | Property management
Expenses:
Cost of home sales	65,979	57,967	56,509
Home Sales and Rentals Operations
Revenues:
Rental income	16,696	16,438	14,934
Total revenues	116,517	63,019	50,961
Expenses:
Operating and maintenance	5,727	5,946	5,603
Home selling expenses	5,138	4,572	4,401
Total expenses	105,179	56,747	45,100
Income before equity in income of unconsolidated joint ventures	11,338	6,272	5,861
Home Sales and Rentals Operations | Home Sales
Revenues:
Revenue from contract with customer	98,457	45,695	34,655
Expenses:
Cost of home sales	94,314	46,229	35,096
Home Sales and Rentals Operations | Brokered resale revenues, net
Revenues:
Revenue from contract with customer	$ 1,364	$ 886	$ 1,372

Subsequent Events (Details)

Subsequent Events (Details) $ / shares in Units, $ in Thousands	Feb. 15, 2022USD ($)propertysite	Feb. 14, 2022USD ($)	Feb. 09, 2022USD ($)shares	Jan. 21, 2022USD ($)$ / shares	Jan. 31, 2022USD ($)$ / sharesshares	Mar. 31, 2021	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019shares	Jul. 30, 2020USD ($)
Subsequent Event
Economic interest							65.00%
Initial investment amount							$ 6,989,064	$ 6,160,426
Purchase price							$ 398,000	$ 209,200
Annual dividend rate (in dollar per share) | $ / shares							$ 1.45
Private Placement
Subsequent Event
Aggregate offering price										$ 200,000
Subsequent Event
Subsequent Event
Common stock sold approximately (in shares) | shares					300,000
Weighted average price (in dollar per share) | $ / shares					$ 86.46
Common stock net proceeds					$ 28,000
Annual dividend rate (in dollar per share) | $ / shares				$ 1.64
Increase in common stock (in dollar per share) | $ / shares				$ 0.19
Subsequent Event | Gunnison, Colorado and Winterhaven, California
Subsequent Event
Number of properties acquired | property	2
Number of sites acquired | site	632
Purchase price	$ 15,200
Subsequent Event | Private Placement
Subsequent Event
Aggregate offering price		$ 500,000
Minimum | Subsequent Event | SOFR
Subsequent Event
Variable rate, percent				1.30%
Maximum
Subsequent Event
Vesting period (in years)							3 years 6 months
Maximum | Subsequent Event | SOFR
Subsequent Event
Variable rate, percent				1.80%
Senior Unsecured Term Loan | Line of Credit | Subsequent Event
Subsequent Event
Line of credit facility, maximum borrowing capacity				$ 200,000
Restricted Stock
Subsequent Event
Grants in period (in shares) | shares							162,955	151,104	193,262
2014 Awards | Restricted Stock
Subsequent Event
Shares categorized as vesting (in percentage)						50.00%
Vesting period (in years)						3 years
Shares categorized as performance based (in percentage)						50.00%
2014 Awards | Restricted Stock | Subsequent Event
Subsequent Event
Grants in period (in shares) | shares			79,078
Shares categorized as vesting (in percentage)			50.00%
Vesting period (in years)			3 years
Share based compensation, fair market value			$ 3,000
Shares categorized as performance based (in percentage)			50.00%
2014 Awards | Restricted Stock | Maximum
Subsequent Event
Vesting period (in years)						3 years 6 months
2014 Awards | Performance Shares | Subsequent Event
Subsequent Event
Grants in period (in shares) | shares			13,178
Share based compensation, fair market value			$ 1,000

Schedule III Real Estate and _2

Schedule III Real Estate and Accumulated Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Real Estate and Accumulated Depreciation
Encumbrances	$ (2,627,783)
Initial Cost to ELS, Land	1,916,607
Initial Cost to ELS, Depreciable Property	3,307,699
Gross Amount Carried at Close of Period, Land	2,019,787
Gross Amount Carried at Close of Period, Depreciable Property	4,969,277
Gross Amount Carried at Close of Period, Total	6,989,064	$ 6,160,426	$ 5,743,049	$ 5,273,477
Accumulated Depreciation	(2,103,774)	$ (1,924,585)	$ (1,776,224)	$ (1,631,888)
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	2,617
Gross Amount Carried at Close of Period, Total	2,829
Accumulated Depreciation	(526)
Apache East
Real Estate and Accumulated Depreciation
Encumbrances	(4,811)
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	4,423
Gross Amount Carried at Close of Period, Total	6,659
Accumulated Depreciation	(1,722)
Countryside RV
Real Estate and Accumulated Depreciation
Encumbrances	(7,836)
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	8,042
Gross Amount Carried at Close of Period, Total	10,098
Accumulated Depreciation	(4,921)
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	4,540
Gross Amount Carried at Close of Period, Total	6,934
Accumulated Depreciation	(1,657)
Dolce Vita
Real Estate and Accumulated Depreciation
Encumbrances	(44,471)
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	38,428
Gross Amount Carried at Close of Period, Total	91,231
Accumulated Depreciation	(5,108)
Golden Sun RV
Real Estate and Accumulated Depreciation
Encumbrances	(5,562)
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	6,451
Gross Amount Carried at Close of Period, Total	8,129
Accumulated Depreciation	(3,591)
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	5,599
Gross Amount Carried at Close of Period, Total	12,044
Accumulated Depreciation	(651)
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	746
Gross Amount Carried at Close of Period, Total	861
Accumulated Depreciation	(254)
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	2,492
Gross Amount Carried at Close of Period, Total	3,211
Accumulated Depreciation	(1,223)
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	10,317
Gross Amount Carried at Close of Period, Total	13,186
Accumulated Depreciation	(4,929)
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	2,940
Gross Amount Carried at Close of Period, Total	3,687
Accumulated Depreciation	(1,437)
Sunshine Valley
Real Estate and Accumulated Depreciation
Encumbrances	(24,967)
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	13,775
Gross Amount Carried at Close of Period, Total	22,914
Accumulated Depreciation	(5,199)
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	10,816
Gross Amount Carried at Close of Period, Total	12,272
Accumulated Depreciation	(3,267)
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	9,919
Gross Amount Carried at Close of Period, Total	12,022
Accumulated Depreciation	(5,771)
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	8,865
Gross Amount Carried at Close of Period, Total	11,315
Accumulated Depreciation	(6,438)
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	6,151
Gross Amount Carried at Close of Period, Total	7,551
Accumulated Depreciation	(4,958)
Hacienda De Valencia
Real Estate and Accumulated Depreciation
Encumbrances	(18,666)
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	8,281
Gross Amount Carried at Close of Period, Total	9,114
Accumulated Depreciation	(6,000)
Mesa Spirit
Real Estate and Accumulated Depreciation
Encumbrances	(15,098)
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	26,095
Gross Amount Carried at Close of Period, Total	43,669
Accumulated Depreciation	(6,579)
Monte Vista Resort
Real Estate and Accumulated Depreciation
Encumbrances	(65,529)
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	70,061
Gross Amount Carried at Close of Period, Total	81,463
Accumulated Depreciation	(25,655)
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	8,244
Gross Amount Carried at Close of Period, Total	9,517
Accumulated Depreciation	(6,246)
The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Encumbrances	(11,708)
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	8,594
Gross Amount Carried at Close of Period, Total	10,591
Accumulated Depreciation	(7,152)
ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Encumbrances	(154,037)
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	83,359
Gross Amount Carried at Close of Period, Total	108,264
Accumulated Depreciation	(40,601)
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	5,091
Gross Amount Carried at Close of Period, Total	6,023
Accumulated Depreciation	(4,009)
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	9,427
Gross Amount Carried at Close of Period, Total	11,642
Accumulated Depreciation	(5,859)
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	4,283
Gross Amount Carried at Close of Period, Total	4,989
Accumulated Depreciation	(3,013)
Central Park
Real Estate and Accumulated Depreciation
Encumbrances	(10,612)
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	6,151
Gross Amount Carried at Close of Period, Total	7,763
Accumulated Depreciation	(4,942)
Desert Skies
Real Estate and Accumulated Depreciation
Encumbrances	(4,320)
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	4,102
Gross Amount Carried at Close of Period, Total	4,894
Accumulated Depreciation	(3,027)
Sunrise Heights
Real Estate and Accumulated Depreciation
Encumbrances	(5,293)
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	5,251
Gross Amount Carried at Close of Period, Total	6,251
Accumulated Depreciation	(3,803)
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	2,708
Gross Amount Carried at Close of Period, Total	3,378
Accumulated Depreciation	(1,999)
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	630
Gross Amount Carried at Close of Period, Total	696
Accumulated Depreciation	(229)
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	6,746
Gross Amount Carried at Close of Period, Total	7,842
Accumulated Depreciation	(3,802)
Venture In
Real Estate and Accumulated Depreciation
Encumbrances	(8,670)
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	7,053
Gross Amount Carried at Close of Period, Total	9,103
Accumulated Depreciation	(3,567)
Paradise
Real Estate and Accumulated Depreciation
Encumbrances	(36,087)
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	22,798
Gross Amount Carried at Close of Period, Total	29,223
Accumulated Depreciation	(13,389)
The Meadows AZ
Real Estate and Accumulated Depreciation
Encumbrances	(15,388)
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	13,014
Gross Amount Carried at Close of Period, Total	15,627
Accumulated Depreciation	(9,944)
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	7,280
Gross Amount Carried at Close of Period, Total	8,954
Accumulated Depreciation	(5,258)
Voyager
Real Estate and Accumulated Depreciation
Encumbrances	(39,849)
Initial Cost to ELS, Land	19,281
Initial Cost to ELS, Depreciable Property	63,886
Gross Amount Carried at Close of Period, Land	19,281
Gross Amount Carried at Close of Period, Depreciable Property	64,145
Gross Amount Carried at Close of Period, Total	83,426
Accumulated Depreciation	(1,991)
Westpark
Real Estate and Accumulated Depreciation
Encumbrances	(8,234)
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	15,182
Gross Amount Carried at Close of Period, Total	19,677
Accumulated Depreciation	(4,516)
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	5,645
Gross Amount Carried at Close of Period, Total	7,085
Accumulated Depreciation	(3,134)
Cactus Gardens
Real Estate and Accumulated Depreciation
Encumbrances	(5,940)
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	6,660
Gross Amount Carried at Close of Period, Total	8,652
Accumulated Depreciation	(3,755)
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	5,322
Gross Amount Carried at Close of Period, Total	6,917
Accumulated Depreciation	(2,645)
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	2,439
Gross Amount Carried at Close of Period, Total	3,105
Accumulated Depreciation	(1,403)
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	1,817
Gross Amount Carried at Close of Period, Total	2,276
Accumulated Depreciation	(1,024)
Mesa Verde RV
Real Estate and Accumulated Depreciation
Encumbrances	(4,281)
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	5,137
Gross Amount Carried at Close of Period, Total	6,524
Accumulated Depreciation	(2,405)
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	4,493
Gross Amount Carried at Close of Period, Total	5,742
Accumulated Depreciation	(2,537)
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	1,588
Gross Amount Carried at Close of Period, Total	2,004
Accumulated Depreciation	(912)
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	17,519
Gross Amount Carried at Close of Period, Total	20,491
Accumulated Depreciation	(6,325)
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	17,153
Gross Amount Carried at Close of Period, Total	25,489
Accumulated Depreciation	(6,391)
Monte del Lago
Real Estate and Accumulated Depreciation
Encumbrances	(35,073)
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	14,569
Gross Amount Carried at Close of Period, Total	17,719
Accumulated Depreciation	(9,923)
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	26,946
Gross Amount Carried at Close of Period, Total	26,946
Accumulated Depreciation	(22,006)
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	1,067
Gross Amount Carried at Close of Period, Total	1,067
Accumulated Depreciation	(546)
Colony Park
Real Estate and Accumulated Depreciation
Encumbrances	(7,576)
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	4,614
Gross Amount Carried at Close of Period, Total	5,504
Accumulated Depreciation	(3,008)
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	1,544
Gross Amount Carried at Close of Period, Total	1,917
Accumulated Depreciation	(717)
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	3,474
Gross Amount Carried at Close of Period, Total	3,875
Accumulated Depreciation	(1,328)
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	8,687
Gross Amount Carried at Close of Period, Total	10,817
Accumulated Depreciation	(5,704)
Rancho Valley
Real Estate and Accumulated Depreciation
Encumbrances	(18,332)
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	4,157
Gross Amount Carried at Close of Period, Total	4,842
Accumulated Depreciation	(3,000)
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	2,921
Gross Amount Carried at Close of Period, Total	3,233
Accumulated Depreciation	(1,029)
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	4,486
Gross Amount Carried at Close of Period, Total	5,242
Accumulated Depreciation	(2,546)
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	14,302
Gross Amount Carried at Close of Period, Total	16,374
Accumulated Depreciation	(4,357)
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	9,536
Gross Amount Carried at Close of Period, Total	10,314
Accumulated Depreciation	(3,649)
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	3,106
Gross Amount Carried at Close of Period, Total	3,423
Accumulated Depreciation	(1,163)
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	12,145
Gross Amount Carried at Close of Period, Total	14,806
Accumulated Depreciation	(5,116)
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	7,527
Gross Amount Carried at Close of Period, Total	7,527
Accumulated Depreciation	(3,879)
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	4,462
Gross Amount Carried at Close of Period, Total	5,333
Accumulated Depreciation	(2,682)
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	5,070
Gross Amount Carried at Close of Period, Total	5,970
Accumulated Depreciation	(1,772)
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	2,093
Gross Amount Carried at Close of Period, Total	2,365
Accumulated Depreciation	(679)
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	8,365
Gross Amount Carried at Close of Period, Total	28,744
Accumulated Depreciation	(368)
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	8,436
Gross Amount Carried at Close of Period, Total	10,622
Accumulated Depreciation	(3,929)
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	6,772
Gross Amount Carried at Close of Period, Total	6,772
Accumulated Depreciation	(4,739)
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	10,311
Gross Amount Carried at Close of Period, Total	13,147
Accumulated Depreciation	(3,578)
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	4,102
Gross Amount Carried at Close of Period, Total	5,076
Accumulated Depreciation	(2,074)
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	7,435
Gross Amount Carried at Close of Period, Total	9,375
Accumulated Depreciation	(3,794)
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	5,200
Gross Amount Carried at Close of Period, Total	6,276
Accumulated Depreciation	(2,233)
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	6,793
Gross Amount Carried at Close of Period, Total	7,778
Accumulated Depreciation	(4,745)
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	8,168
Gross Amount Carried at Close of Period, Total	9,828
Accumulated Depreciation	(4,883)
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	7,083
Gross Amount Carried at Close of Period, Total	8,513
Accumulated Depreciation	(2,975)
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	6,770
Gross Amount Carried at Close of Period, Total	8,605
Accumulated Depreciation	(3,243)
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	5,036
Gross Amount Carried at Close of Period, Total	6,331
Accumulated Depreciation	(2,686)
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	6,638
Gross Amount Carried at Close of Period, Total	8,437
Accumulated Depreciation	(3,561)
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	4,645
Gross Amount Carried at Close of Period, Total	5,800
Accumulated Depreciation	(3,218)
California Hawaiian
Real Estate and Accumulated Depreciation
Encumbrances	(33,208)
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	23,234
Gross Amount Carried at Close of Period, Total	29,059
Accumulated Depreciation	(17,161)
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	5,302
Gross Amount Carried at Close of Period, Total	5,302
Accumulated Depreciation	(4,685)
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	6,933
Gross Amount Carried at Close of Period, Total	19,275
Accumulated Depreciation	(5,082)
Village of the Four Seasons
Real Estate and Accumulated Depreciation
Encumbrances	(18,994)
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	17,806
Gross Amount Carried at Close of Period, Total	23,035
Accumulated Depreciation	(9,894)
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	28,689
Gross Amount Carried at Close of Period, Total	28,689
Accumulated Depreciation	(26,410)
Laguna Lake
Real Estate and Accumulated Depreciation
Encumbrances	(18,725)
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	8,458
Gross Amount Carried at Close of Period, Total	11,303
Accumulated Depreciation	(5,907)
Contempo Marin
Real Estate and Accumulated Depreciation
Encumbrances	(36,192)
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	20,873
Gross Amount Carried at Close of Period, Total	25,660
Accumulated Depreciation	(17,708)
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	5,334
Gross Amount Carried at Close of Period, Total	6,206
Accumulated Depreciation	(1,924)
De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Encumbrances	(46,049)
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	13,359
Gross Amount Carried at Close of Period, Total	15,462
Accumulated Depreciation	(8,743)
Meadowbrook
Real Estate and Accumulated Depreciation
Encumbrances	(21,853)
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	16,020
Gross Amount Carried at Close of Period, Total	20,365
Accumulated Depreciation	(11,559)
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	4,862
Gross Amount Carried at Close of Period, Total	6,457
Accumulated Depreciation	(2,118)
Lamplighter Village
Real Estate and Accumulated Depreciation
Encumbrances	(32,400)
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	4,756
Gross Amount Carried at Close of Period, Total	5,389
Accumulated Depreciation	(3,394)
Santiago Estates
Real Estate and Accumulated Depreciation
Encumbrances	(21,928)
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	14,956
Gross Amount Carried at Close of Period, Total	18,518
Accumulated Depreciation	(9,834)
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	3,954
Gross Amount Carried at Close of Period, Total	4,556
Accumulated Depreciation	(2,212)
Hillcrest Village CO
Real Estate and Accumulated Depreciation
Encumbrances	(38,302)
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	13,615
Gross Amount Carried at Close of Period, Total	15,816
Accumulated Depreciation	(8,246)
Cimarron Village
Real Estate and Accumulated Depreciation
Encumbrances	(29,811)
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	4,789
Gross Amount Carried at Close of Period, Total	5,652
Accumulated Depreciation	(3,657)
Holiday Village CO
Real Estate and Accumulated Depreciation
Encumbrances	(19,692)
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	4,738
Gross Amount Carried at Close of Period, Total	5,305
Accumulated Depreciation	(2,990)
Bear Creek Village
Real Estate and Accumulated Depreciation
Encumbrances	(5,701)
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	4,569
Gross Amount Carried at Close of Period, Total	5,669
Accumulated Depreciation	(3,060)
Holiday Hills Village
Real Estate and Accumulated Depreciation
Encumbrances	(57,647)
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	17,319
Gross Amount Carried at Close of Period, Total	19,478
Accumulated Depreciation	(12,459)
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	6,244
Gross Amount Carried at Close of Period, Total	7,070
Accumulated Depreciation	(3,820)
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	3,365
Gross Amount Carried at Close of Period, Total	4,115
Accumulated Depreciation	(2,408)
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	12,750
Gross Amount Carried at Close of Period, Total	14,444
Accumulated Depreciation	(7,040)
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	6,088
Gross Amount Carried at Close of Period, Total	6,329
Accumulated Depreciation	(1,928)
Woodland Hills
Real Estate and Accumulated Depreciation
Encumbrances	(33,001)
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	8,889
Gross Amount Carried at Close of Period, Total	10,817
Accumulated Depreciation	(6,712)
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	12,900
Gross Amount Carried at Close of Period, Total	18,911
Accumulated Depreciation	(5,017)
Waterford Estates
Real Estate and Accumulated Depreciation
Encumbrances	(38,211)
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	19,788
Gross Amount Carried at Close of Period, Total	25,038
Accumulated Depreciation	(9,698)
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	1,981
Gross Amount Carried at Close of Period, Total	2,543
Accumulated Depreciation	(1,485)
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	7,242
Gross Amount Carried at Close of Period, Total	8,778
Accumulated Depreciation	(5,839)
Mariner's Cove
Real Estate and Accumulated Depreciation
Encumbrances	(18,653)
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	11,155
Gross Amount Carried at Close of Period, Total	12,145
Accumulated Depreciation	(7,610)
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	2,560
Gross Amount Carried at Close of Period, Total	3,058
Accumulated Depreciation	(1,679)
Aspen Meadows
Real Estate and Accumulated Depreciation
Encumbrances	(10,843)
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	4,287
Gross Amount Carried at Close of Period, Total	5,435
Accumulated Depreciation	(3,192)
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	6,924
Gross Amount Carried at Close of Period, Total	8,702
Accumulated Depreciation	(5,027)
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	19,462
Gross Amount Carried at Close of Period, Depreciable Property	14,521
Gross Amount Carried at Close of Period, Total	33,983
Accumulated Depreciation	(4,268)
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	4,037
Gross Amount Carried at Close of Period, Total	5,130
Accumulated Depreciation	(2,253)
Aventura Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	813
Initial Cost to ELS, Depreciable Property	811
Gross Amount Carried at Close of Period, Land	813
Gross Amount Carried at Close of Period, Depreciable Property	825
Gross Amount Carried at Close of Period, Total	1,638
Accumulated Depreciation	(93)
Hi-Lift Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	21,444
Initial Cost to ELS, Depreciable Property	4,178
Gross Amount Carried at Close of Period, Land	21,444
Gross Amount Carried at Close of Period, Depreciable Property	4,373
Gross Amount Carried at Close of Period, Total	25,817
Accumulated Depreciation	(661)
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	32,604
Gross Amount Carried at Close of Period, Total	37,877
Accumulated Depreciation	(12,615)
Windmill Manor
Real Estate and Accumulated Depreciation
Encumbrances	(11,220)
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	8,683
Gross Amount Carried at Close of Period, Total	10,836
Accumulated Depreciation	(6,129)
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	8,623
Gross Amount Carried at Close of Period, Total	10,923
Accumulated Depreciation	(4,712)
Clover Leaf Farms
Real Estate and Accumulated Depreciation
Encumbrances	(31,695)
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	30,742
Gross Amount Carried at Close of Period, Total	44,426
Accumulated Depreciation	(10,083)
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	2,737
Gross Amount Carried at Close of Period, Total	3,829
Accumulated Depreciation	(866)
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	7,024
Gross Amount Carried at Close of Period, Total	19,620
Accumulated Depreciation	(53)
Palm Harbour Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	13,228
Initial Cost to ELS, Depreciable Property	6,310
Gross Amount Carried at Close of Period, Land	13,228
Gross Amount Carried at Close of Period, Depreciable Property	6,362
Gross Amount Carried at Close of Period, Total	19,590
Accumulated Depreciation	(472)
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	2,381
Gross Amount Carried at Close of Period, Total	3,000
Accumulated Depreciation	(1,390)
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	5,634
Gross Amount Carried at Close of Period, Total	6,912
Accumulated Depreciation	(4,115)
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	3,641
Gross Amount Carried at Close of Period, Total	4,566
Accumulated Depreciation	(2,636)
Serendipity
Real Estate and Accumulated Depreciation
Encumbrances	(16,651)
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	14,079
Gross Amount Carried at Close of Period, Total	33,023
Accumulated Depreciation	(3,977)
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	9,244
Gross Amount Carried at Close of Period, Total	14,228
Accumulated Depreciation	(3,554)
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	5,856
Gross Amount Carried at Close of Period, Total	8,958
Accumulated Depreciation	(2,294)
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	5,746
Gross Amount Carried at Close of Period, Total	7,395
Accumulated Depreciation	(3,389)
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	15,209
Gross Amount Carried at Close of Period, Total	19,092
Accumulated Depreciation	(7,215)
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	6,334
Gross Amount Carried at Close of Period, Total	7,929
Accumulated Depreciation	(3,440)
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	8,139
Gross Amount Carried at Close of Period, Total	12,442
Accumulated Depreciation	(2,966)
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	27,445
Gross Amount Carried at Close of Period, Total	30,460
Accumulated Depreciation	(6,744)
Cortez Village Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	17,935
Initial Cost to ELS, Depreciable Property
Gross Amount Carried at Close of Period, Land	17,935
Gross Amount Carried at Close of Period, Depreciable Property	3,971
Gross Amount Carried at Close of Period, Total	21,906
Accumulated Depreciation	(578)
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	6,488
Gross Amount Carried at Close of Period, Total	7,424
Accumulated Depreciation	(2,808)
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	6,569
Gross Amount Carried at Close of Period, Total	16,962
Accumulated Depreciation	(2,832)
Carriage Cove
Real Estate and Accumulated Depreciation
Encumbrances	(15,719)
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	11,176
Gross Amount Carried at Close of Period, Total	14,090
Accumulated Depreciation	(8,055)
Lake Haven
Real Estate and Accumulated Depreciation
Encumbrances	(13,140)
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	8,410
Gross Amount Carried at Close of Period, Total	9,545
Accumulated Depreciation	(6,375)
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	15,861
Gross Amount Carried at Close of Period, Total	37,546
Accumulated Depreciation	(1,099)
Coquina Crossing
Real Estate and Accumulated Depreciation
Encumbrances	(27,190)
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	25,688
Gross Amount Carried at Close of Period, Total	30,962
Accumulated Depreciation	(14,712)
Colony Cove
Real Estate and Accumulated Depreciation
Encumbrances	(93,408)
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	125,706
Gross Amount Carried at Close of Period, Total	192,460
Accumulated Depreciation	(39,536)
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	9,770
Gross Amount Carried at Close of Period, Total	18,539
Accumulated Depreciation	(3,679)
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	9,775
Gross Amount Carried at Close of Period, Total	13,575
Accumulated Depreciation	(3,607)
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	10,672
Gross Amount Carried at Close of Period, Total	12,841
Accumulated Depreciation	(7,125)
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	8,487
Gross Amount Carried at Close of Period, Total	12,124
Accumulated Depreciation	(5,566)
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	2,762
Gross Amount Carried at Close of Period, Total	2,762
Accumulated Depreciation	(1,124)
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	6,211
Gross Amount Carried at Close of Period, Total	7,952
Accumulated Depreciation	(3,435)
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	21,901
Gross Amount Carried at Close of Period, Total	75,751
Accumulated Depreciation	(3,292)
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	14,223
Gross Amount Carried at Close of Period, Total	18,407
Accumulated Depreciation	(8,085)
Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Encumbrances	(9,304)
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	11,411
Gross Amount Carried at Close of Period, Total	14,510
Accumulated Depreciation	(6,060)
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	2,801
Gross Amount Carried at Close of Period, Depreciable Property	1,033
Gross Amount Carried at Close of Period, Total	3,834
Accumulated Depreciation	(50)
Fish Tale Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	24,027
Initial Cost to ELS, Depreciable Property	5,555
Gross Amount Carried at Close of Period, Land	24,027
Gross Amount Carried at Close of Period, Depreciable Property	5,626
Gross Amount Carried at Close of Period, Total	29,653
Accumulated Depreciation	(656)
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	5,176
Gross Amount Carried at Close of Period, Total	7,213
Accumulated Depreciation	(2,565)
Gulf Air
Real Estate and Accumulated Depreciation
Encumbrances	(5,907)
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	5,773
Gross Amount Carried at Close of Period, Total	7,382
Accumulated Depreciation	(3,192)
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	8,033
Gross Amount Carried at Close of Period, Total	11,308
Accumulated Depreciation	(2,957)
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	11,803
Gross Amount Carried at Close of Period, Total	13,651
Accumulated Depreciation	(6,410)
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	14,530
Gross Amount Carried at Close of Period, Total	23,770
Accumulated Depreciation	(4,339)
Hollywood Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	14,638
Initial Cost to ELS, Depreciable Property	4,065
Gross Amount Carried at Close of Period, Land	14,638
Gross Amount Carried at Close of Period, Depreciable Property	4,497
Gross Amount Carried at Close of Period, Total	19,135
Accumulated Depreciation	(600)
South Miami Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	13,144
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	13,898
Gross Amount Carried at Close of Period, Total	13,898
Accumulated Depreciation	(1,469)
Barrington Hills
Real Estate and Accumulated Depreciation
Encumbrances	(4,228)
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	4,921
Gross Amount Carried at Close of Period, Total	6,066
Accumulated Depreciation	(2,546)
Jupiter Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,090
Initial Cost to ELS, Depreciable Property	4,842
Gross Amount Carried at Close of Period, Land	5,090
Gross Amount Carried at Close of Period, Depreciable Property	6,531
Gross Amount Carried at Close of Period, Total	11,621
Accumulated Depreciation	(980)
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	23,000
Gross Amount Carried at Close of Period, Total	27,852
Accumulated Depreciation	(15,771)
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	7,995
Gross Amount Carried at Close of Period, Total	11,432
Accumulated Depreciation	(5,042)
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	34,025
Gross Amount Carried at Close of Period, Total	39,702
Accumulated Depreciation	(16,099)
Lake Worth Village
Real Estate and Accumulated Depreciation
Encumbrances	(2,345)
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	29,045
Gross Amount Carried at Close of Period, Total	44,004
Accumulated Depreciation	(10,631)
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	6,904
Gross Amount Carried at Close of Period, Total	10,679
Accumulated Depreciation	(2,551)
Beacon Terrace
Real Estate and Accumulated Depreciation
Encumbrances	(9,287)
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	9,912
Gross Amount Carried at Close of Period, Total	15,500
Accumulated Depreciation	(3,756)
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	3,444
Gross Amount Carried at Close of Period, Total	5,140
Accumulated Depreciation	(1,290)
Lakeland Harbor
Real Estate and Accumulated Depreciation
Encumbrances	(31,230)
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	18,343
Gross Amount Carried at Close of Period, Total	28,789
Accumulated Depreciation	(6,920)
Lakeland Junction
Real Estate and Accumulated Depreciation
Encumbrances	(3,297)
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	5,091
Gross Amount Carried at Close of Period, Total	8,109
Accumulated Depreciation	(1,957)
Lantana Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,276
Initial Cost to ELS, Depreciable Property	5,108
Gross Amount Carried at Close of Period, Land	8,276
Gross Amount Carried at Close of Period, Depreciable Property	5,910
Gross Amount Carried at Close of Period, Total	14,186
Accumulated Depreciation	(1,096)
Maralago Cay
Real Estate and Accumulated Depreciation
Encumbrances	(38,359)
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	22,254
Gross Amount Carried at Close of Period, Total	27,579
Accumulated Depreciation	(16,157)
South Lantana Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,345
Initial Cost to ELS, Depreciable Property	1,894
Gross Amount Carried at Close of Period, Land	2,345
Gross Amount Carried at Close of Period, Depreciable Property	2,080
Gross Amount Carried at Close of Period, Total	4,425
Accumulated Depreciation	(350)
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	9,603
Gross Amount Carried at Close of Period, Total	12,255
Accumulated Depreciation	(5,719)
East Bay Oaks
Real Estate and Accumulated Depreciation
Encumbrances	(8,753)
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	5,346
Gross Amount Carried at Close of Period, Total	6,586
Accumulated Depreciation	(4,268)
Eldorado Village
Real Estate and Accumulated Depreciation
Encumbrances	(5,848)
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	4,541
Gross Amount Carried at Close of Period, Total	5,319
Accumulated Depreciation	(3,178)
Paradise Park - Largo
Real Estate and Accumulated Depreciation
Encumbrances	(5,338)
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	4,697
Gross Amount Carried at Close of Period, Total	8,220
Accumulated Depreciation	(1,435)
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	5,628
Gross Amount Carried at Close of Period, Total	7,350
Accumulated Depreciation	(3,270)
Vacation Village
Real Estate and Accumulated Depreciation
Encumbrances	(4,344)
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	4,976
Gross Amount Carried at Close of Period, Total	6,291
Accumulated Depreciation	(2,694)
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	15,846
Gross Amount Carried at Close of Period, Total	24,064
Accumulated Depreciation	(5,761)
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	6,340
Gross Amount Carried at Close of Period, Total	7,942
Accumulated Depreciation	(3,246)
Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(58,867)
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	36,032
Gross Amount Carried at Close of Period, Total	42,029
Accumulated Depreciation	(25,900)
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	26,105
Gross Amount Carried at Close of Period, Total	42,716
Accumulated Depreciation	(4,006)
Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Encumbrances	(3,707)
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	6,323
Gross Amount Carried at Close of Period, Total	7,817
Accumulated Depreciation	(3,182)
Coral Cay Plantation
Real Estate and Accumulated Depreciation
Encumbrances	(77,851)
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	29,787
Gross Amount Carried at Close of Period, Total	35,677
Accumulated Depreciation	(24,011)
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	8,585
Gross Amount Carried at Close of Period, Total	10,447
Accumulated Depreciation	(6,537)
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	7,450
Gross Amount Carried at Close of Period, Total	12,812
Accumulated Depreciation	(2,668)
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	3,001
Gross Amount Carried at Close of Period, Total	3,797
Accumulated Depreciation	(1,559)
Country Place (2)
Real Estate and Accumulated Depreciation
Encumbrances	(17,949)
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	8,378
Gross Amount Carried at Close of Period, Total	9,059
Accumulated Depreciation	(6,770)
Hacienda Village
Real Estate and Accumulated Depreciation
Encumbrances	(15,558)
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	17,353
Gross Amount Carried at Close of Period, Total	21,650
Accumulated Depreciation	(9,852)
Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Encumbrances	(16,840)
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	14,104
Gross Amount Carried at Close of Period, Total	18,134
Accumulated Depreciation	(8,208)
Bay Lake Estates
Real Estate and Accumulated Depreciation
Encumbrances	(10,604)
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	6,101
Gross Amount Carried at Close of Period, Total	7,091
Accumulated Depreciation	(4,374)
Lake Village
Real Estate and Accumulated Depreciation
Encumbrances	(14,673)
Initial Cost to ELS, Land	15,850
Initial Cost to ELS, Depreciable Property	18,099
Gross Amount Carried at Close of Period, Land	26,220
Gross Amount Carried at Close of Period, Depreciable Property	18,916
Gross Amount Carried at Close of Period, Total	45,136
Accumulated Depreciation	(7,180)
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	18,108
Gross Amount Carried at Close of Period, Total	23,429
Accumulated Depreciation	(10,493)
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	22,896
Gross Amount Carried at Close of Period, Total	27,103
Accumulated Depreciation	(15,594)
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	20,290
Gross Amount Carried at Close of Period, Total	25,294
Accumulated Depreciation	(8,520)
Lake Fairways
Real Estate and Accumulated Depreciation
Encumbrances	(35,980)
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	22,735
Gross Amount Carried at Close of Period, Total	28,845
Accumulated Depreciation	(18,616)
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	24,722
Gross Amount Carried at Close of Period, Depreciable Property	24,469
Gross Amount Carried at Close of Period, Total	49,191
Accumulated Depreciation	(19,346)
Pioneer Village
Real Estate and Accumulated Depreciation
Encumbrances	(12,859)
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	15,821
Gross Amount Carried at Close of Period, Total	19,937
Accumulated Depreciation	(8,732)
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	4,186
Gross Amount Carried at Close of Period, Total	8,410
Accumulated Depreciation	(961)
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	10,079
Gross Amount Carried at Close of Period, Total	11,863
Accumulated Depreciation	(7,385)
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	10,360
Gross Amount Carried at Close of Period, Total	11,777
Accumulated Depreciation	(7,407)
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	10,526
Gross Amount Carried at Close of Period, Total	14,379
Accumulated Depreciation	(3,630)
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	9,724
Gross Amount Carried at Close of Period, Total	10,574
Accumulated Depreciation	(3,645)
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	10,172
Gross Amount Carried at Close of Period, Total	12,422
Accumulated Depreciation	(7,878)
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	16,672
Gross Amount Carried at Close of Period, Total	27,937
Accumulated Depreciation	(9,046)
Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	14,897
Initial Cost to ELS, Depreciable Property	27,337
Gross Amount Carried at Close of Period, Land	14,897
Gross Amount Carried at Close of Period, Depreciable Property	27,484
Gross Amount Carried at Close of Period, Total	42,381
Accumulated Depreciation	(2,933)
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	7,992
Gross Amount Carried at Close of Period, Total	12,614
Accumulated Depreciation	(3,023)
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	14,126
Gross Amount Carried at Close of Period, Total	25,524
Accumulated Depreciation	(5,313)
Starlight Ranch
Real Estate and Accumulated Depreciation
Encumbrances	(30,673)
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	24,242
Gross Amount Carried at Close of Period, Total	37,785
Accumulated Depreciation	(8,863)
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	9,605
Gross Amount Carried at Close of Period, Total	12,215
Accumulated Depreciation	(5,452)
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	7,545
Gross Amount Carried at Close of Period, Total	9,546
Accumulated Depreciation	(4,163)
Palm Beach Gardens Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	15,734
Initial Cost to ELS, Depreciable Property	4,938
Gross Amount Carried at Close of Period, Land	15,734
Gross Amount Carried at Close of Period, Depreciable Property	5,497
Gross Amount Carried at Close of Period, Total	21,231
Accumulated Depreciation	(843)
The Meadows, FL
Real Estate and Accumulated Depreciation
Encumbrances	(36,358)
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	17,310
Gross Amount Carried at Close of Period, Total	20,539
Accumulated Depreciation	(10,453)
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	4,446
Gross Amount Carried at Close of Period, Total	7,244
Accumulated Depreciation	(1,956)
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	11,050
Gross Amount Carried at Close of Period, Total	13,427
Accumulated Depreciation	(6,271)
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	25,527
Gross Amount Carried at Close of Period, Total	30,116
Accumulated Depreciation	(16,377)
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	4,878
Gross Amount Carried at Close of Period, Total	5,649
Accumulated Depreciation	(2,763)
Breezy Hill
Real Estate and Accumulated Depreciation
Encumbrances	(17,259)
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	19,516
Gross Amount Carried at Close of Period, Total	24,940
Accumulated Depreciation	(11,968)
Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	26,116
Initial Cost to ELS, Depreciable Property	12,513
Gross Amount Carried at Close of Period, Land	26,116
Gross Amount Carried at Close of Period, Depreciable Property	12,619
Gross Amount Carried at Close of Period, Total	38,735
Accumulated Depreciation	(1,036)
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	3,900
Gross Amount Carried at Close of Period, Total	4,985
Accumulated Depreciation	(2,251)
Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	11,858
Initial Cost to ELS, Depreciable Property	5,485
Gross Amount Carried at Close of Period, Land	11,858
Gross Amount Carried at Close of Period, Depreciable Property	5,542
Gross Amount Carried at Close of Period, Total	17,400
Accumulated Depreciation	(523)
Harbor Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(17,035)
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	11,850
Gross Amount Carried at Close of Period, Total	15,234
Accumulated Depreciation	(6,638)
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	10,902
Gross Amount Carried at Close of Period, Total	13,371
Accumulated Depreciation	(7,179)
Pickwick Village
Real Estate and Accumulated Depreciation
Encumbrances	(16,470)
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	14,379
Gross Amount Carried at Close of Period, Total	17,182
Accumulated Depreciation	(8,187)
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	4,158
Gross Amount Carried at Close of Period, Total	8,024
Accumulated Depreciation	(2,171)
Emerald Lake
Real Estate and Accumulated Depreciation
Encumbrances	(4,049)
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	5,847
Gross Amount Carried at Close of Period, Total	9,445
Accumulated Depreciation	(2,204)
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	3,804
Gross Amount Carried at Close of Period, Total	4,521
Accumulated Depreciation	(2,118)
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	10,938
Gross Amount Carried at Close of Period, Total	13,303
Accumulated Depreciation	(4,622)
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	9,596
Gross Amount Carried at Close of Period, Total	18,690
Accumulated Depreciation	(2,400)
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	35,194
Gross Amount Carried at Close of Period, Total	91,517
Accumulated Depreciation	(6,082)
Riviera Beach Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	15,725
Initial Cost to ELS, Depreciable Property	12,966
Gross Amount Carried at Close of Period, Land	15,725
Gross Amount Carried at Close of Period, Depreciable Property	14,516
Gross Amount Carried at Close of Period, Total	30,241
Accumulated Depreciation	(2,372)
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	4,835
Gross Amount Carried at Close of Period, Total	5,924
Accumulated Depreciation	(3,478)
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	5,552
Gross Amount Carried at Close of Period, Total	7,965
Accumulated Depreciation	(1,318)
Covington Estates
Real Estate and Accumulated Depreciation
Encumbrances	(8,790)
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	7,665
Gross Amount Carried at Close of Period, Total	10,984
Accumulated Depreciation	(2,942)
Winds of St. Armands North
Real Estate and Accumulated Depreciation
Encumbrances	(23,154)
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	9,101
Gross Amount Carried at Close of Period, Total	10,624
Accumulated Depreciation	(7,459)
Winds of St. Armands South
Real Estate and Accumulated Depreciation
Encumbrances	(15,096)
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	10,854
Gross Amount Carried at Close of Period, Total	13,704
Accumulated Depreciation	(4,234)
Topics RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(2,247)
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	3,583
Gross Amount Carried at Close of Period, Total	4,427
Accumulated Depreciation	(1,903)
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	6,786
Gross Amount Carried at Close of Period, Total	8,464
Accumulated Depreciation	(2,965)
St. Pete Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	12,592
Initial Cost to ELS, Depreciable Property	19,066
Gross Amount Carried at Close of Period, Land	12,592
Gross Amount Carried at Close of Period, Depreciable Property	19,859
Gross Amount Carried at Close of Period, Total	32,451
Accumulated Depreciation	(2,956)
Riverwatch Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	19,994
Initial Cost to ELS, Depreciable Property	8,910
Gross Amount Carried at Close of Period, Land	19,994
Gross Amount Carried at Close of Period, Depreciable Property	9,247
Gross Amount Carried at Close of Period, Total	29,241
Accumulated Depreciation	(672)
Carefree Village
Real Estate and Accumulated Depreciation
Encumbrances	(23,945)
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	11,782
Gross Amount Carried at Close of Period, Total	18,581
Accumulated Depreciation	(4,456)
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	4,793
Gross Amount Carried at Close of Period, Total	7,471
Accumulated Depreciation	(1,782)
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	25,214
Gross Amount Carried at Close of Period, Total	36,583
Accumulated Depreciation	(8,910)
Bay Indies
Real Estate and Accumulated Depreciation
Encumbrances	(59,461)
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	40,537
Gross Amount Carried at Close of Period, Total	51,030
Accumulated Depreciation	(33,719)
Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(29,990)
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	23,743
Gross Amount Carried at Close of Period, Total	28,389
Accumulated Depreciation	(10,074)
Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Encumbrances	(50,660)
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	20,272
Gross Amount Carried at Close of Period, Total	23,983
Accumulated Depreciation	(13,767)
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	10,860
Gross Amount Carried at Close of Period, Total	13,263
Accumulated Depreciation	(8,406)
Heron Cay
Real Estate and Accumulated Depreciation
Encumbrances	(26,650)
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	26,215
Gross Amount Carried at Close of Period, Total	40,583
Accumulated Depreciation	(9,645)
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	(1,255)
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	7,037
Gross Amount Carried at Close of Period, Total	8,640
Accumulated Depreciation	(3,255)
Vero Beach Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,644
Initial Cost to ELS, Depreciable Property	5,519
Gross Amount Carried at Close of Period, Land	3,644
Gross Amount Carried at Close of Period, Depreciable Property	6,564
Gross Amount Carried at Close of Period, Total	10,208
Accumulated Depreciation	(714)
Vero Palm Estates
Real Estate and Accumulated Depreciation
Encumbrances	(10,700)
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	10,619
Gross Amount Carried at Close of Period, Total	17,316
Accumulated Depreciation	(3,793)
Village Green
Real Estate and Accumulated Depreciation
Encumbrances	(52,484)
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	28,356
Gross Amount Carried at Close of Period, Total	44,775
Accumulated Depreciation	(10,647)
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	4,461
Gross Amount Carried at Close of Period, Total	5,361
Accumulated Depreciation	(1,701)
Palm Beach Colony
Real Estate and Accumulated Depreciation
Encumbrances	(10,257)
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	11,127
Gross Amount Carried at Close of Period, Total	17,065
Accumulated Depreciation	(4,243)
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	16,858
Gross Amount Carried at Close of Period, Total	23,848
Accumulated Depreciation	(6,296)
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	1,341
Gross Amount Carried at Close of Period, Total	1,569
Accumulated Depreciation	(678)
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	8,435
Gross Amount Carried at Close of Period, Total	10,756
Accumulated Depreciation	(3,722)
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	17,841
Gross Amount Carried at Close of Period, Total	21,802
Accumulated Depreciation	(3,777)
Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Encumbrances	(18,488)
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	37,883
Gross Amount Carried at Close of Period, Total	79,647
Accumulated Depreciation	(12,766)
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	769
Gross Amount Carried at Close of Period, Total	769
Accumulated Depreciation	(201)
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	2,849
Gross Amount Carried at Close of Period, Total	3,686
Accumulated Depreciation	(1,569)
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	2,061
Gross Amount Carried at Close of Period, Total	2,526
Accumulated Depreciation	(734)
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	6,335
Gross Amount Carried at Close of Period, Total	7,693
Accumulated Depreciation	(2,209)
Shenandoah Estates
Real Estate and Accumulated Depreciation
Encumbrances	(8,206)
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	8,180
Gross Amount Carried at Close of Period, Total	9,467
Accumulated Depreciation	(2,947)
West Meadow Estates
Real Estate and Accumulated Depreciation
Encumbrances	(7,126)
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	7,172
Gross Amount Carried at Close of Period, Total	8,543
Accumulated Depreciation	(2,665)
O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(3,003)
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	11,082
Gross Amount Carried at Close of Period, Total	12,730
Accumulated Depreciation	(4,052)
Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Encumbrances	(38,531)
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	44,636
Gross Amount Carried at Close of Period, Total	57,400
Accumulated Depreciation	(13,329)
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	3,059
Gross Amount Carried at Close of Period, Total	3,112
Accumulated Depreciation	(566)
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	38,855
Gross Amount Carried at Close of Period, Total	44,993
Accumulated Depreciation	(24,042)
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	18,819
Gross Amount Carried at Close of Period, Total	21,661
Accumulated Depreciation	(8,891)
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	17,007
Gross Amount Carried at Close of Period, Total	17,463
Accumulated Depreciation	(2,201)
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	2,272
Gross Amount Carried at Close of Period, Total	2,429
Accumulated Depreciation	(544)
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	5,135
Gross Amount Carried at Close of Period, Total	6,534
Accumulated Depreciation	(2,393)
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	1,544
Gross Amount Carried at Close of Period, Total	1,970
Accumulated Depreciation	(866)
Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	7,399
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	7,869
Gross Amount Carried at Close of Period, Total	7,869
Accumulated Depreciation	(395)
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	2,261
Gross Amount Carried at Close of Period, Total	2,791
Accumulated Depreciation	(1,039)
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	830
Gross Amount Carried at Close of Period, Total	921
Accumulated Depreciation	(349)
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	3,465
Gross Amount Carried at Close of Period, Total	5,499
Accumulated Depreciation	(1,309)
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	1,717
Gross Amount Carried at Close of Period, Total	2,657
Accumulated Depreciation	(674)
Old Chatham
Real Estate and Accumulated Depreciation
Encumbrances	(6,329)
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	7,352
Gross Amount Carried at Close of Period, Total	9,112
Accumulated Depreciation	(3,062)
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	1,240
Gross Amount Carried at Close of Period, Total	1,350
Accumulated Depreciation	(475)
Fernwood
Real Estate and Accumulated Depreciation
Encumbrances	(11,748)
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	13,246
Gross Amount Carried at Close of Period, Total	19,802
Accumulated Depreciation	(4,817)
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	44,473
Gross Amount Carried at Close of Period, Total	67,247
Accumulated Depreciation	(16,867)
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	3,743
Gross Amount Carried at Close of Period, Total	4,780
Accumulated Depreciation	(1,693)
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	1,125
Gross Amount Carried at Close of Period, Total	1,392
Accumulated Depreciation	(498)
Pinehirst
Real Estate and Accumulated Depreciation
Encumbrances	(9,916)
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	8,523
Gross Amount Carried at Close of Period, Total	10,465
Accumulated Depreciation	(4,014)
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	4,792
Gross Amount Carried at Close of Period, Total	6,243
Accumulated Depreciation	(2,205)
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	5,705
Gross Amount Carried at Close of Period, Total	5,798
Accumulated Depreciation	(684)
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	1,329
Gross Amount Carried at Close of Period, Total	1,505
Accumulated Depreciation	(457)
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	2,215
Gross Amount Carried at Close of Period, Total	2,674
Accumulated Depreciation	(922)
Cedar Knolls
Real Estate and Accumulated Depreciation
Encumbrances	(29,589)
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	16,609
Gross Amount Carried at Close of Period, Total	26,630
Accumulated Depreciation	(6,166)
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	27,668
Gross Amount Carried at Close of Period, Total	38,765
Accumulated Depreciation	(9,610)
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	10,364
Gross Amount Carried at Close of Period, Total	13,323
Accumulated Depreciation	(3,729)
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	13,018
Gross Amount Carried at Close of Period, Total	17,332
Accumulated Depreciation	(3,713)
Boathouse Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,610
Initial Cost to ELS, Depreciable Property	13,217
Gross Amount Carried at Close of Period, Land	6,610
Gross Amount Carried at Close of Period, Depreciable Property	13,259
Gross Amount Carried at Close of Period, Total	19,869
Accumulated Depreciation	(844)
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	7,656
Gross Amount Carried at Close of Period, Total	8,655
Accumulated Depreciation	(1,887)
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	4,855
Gross Amount Carried at Close of Period, Total	6,038
Accumulated Depreciation	(2,043)
Waterway RV
Real Estate and Accumulated Depreciation
Encumbrances	(4,782)
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	8,443
Gross Amount Carried at Close of Period, Total	10,835
Accumulated Depreciation	(4,621)
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	5,980
Gross Amount Carried at Close of Period, Total	7,689
Accumulated Depreciation	(2,537)
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	6,316
Gross Amount Carried at Close of Period, Total	9,730
Accumulated Depreciation	(683)
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	5,949
Gross Amount Carried at Close of Period, Total	6,986
Accumulated Depreciation	(2,193)
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	2,617
Gross Amount Carried at Close of Period, Total	2,747
Accumulated Depreciation	(635)
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	6,288
Gross Amount Carried at Close of Period, Total	7,792
Accumulated Depreciation	(2,680)
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	2,815
Gross Amount Carried at Close of Period, Total	4,291
Accumulated Depreciation	(804)
Goose Creek
Real Estate and Accumulated Depreciation
Encumbrances	(13,319)
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	16,971
Gross Amount Carried at Close of Period, Total	22,333
Accumulated Depreciation	(9,415)
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	5,456
Gross Amount Carried at Close of Period, Total	8,553
Accumulated Depreciation	(1,522)
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	7,840
Gross Amount Carried at Close of Period, Total	12,473
Accumulated Depreciation	(821)
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	18,955
Gross Amount Carried at Close of Period, Total	26,188
Accumulated Depreciation	(3,182)
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	16,726
Gross Amount Carried at Close of Period, Total	21,289
Accumulated Depreciation	(6,045)
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	(1,248)
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	5,568
Gross Amount Carried at Close of Period, Total	7,323
Accumulated Depreciation	(3,040)
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	2,945
Gross Amount Carried at Close of Period, Total	6,041
Accumulated Depreciation	(951)
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	5,408
Gross Amount Carried at Close of Period, Total	8,965
Accumulated Depreciation	(2,300)
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	4,096
Gross Amount Carried at Close of Period, Total	8,123
Accumulated Depreciation	(1,673)
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	4,966
Gross Amount Carried at Close of Period, Total	8,673
Accumulated Depreciation	(1,260)
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	1,450
Gross Amount Carried at Close of Period, Total	1,986
Accumulated Depreciation	(313)
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	5,231
Gross Amount Carried at Close of Period, Total	8,071
Accumulated Depreciation	(1,339)
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	3,752
Gross Amount Carried at Close of Period, Total	4,130
Accumulated Depreciation	(1,712)
Pine Haven
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	15,586
Initial Cost to ELS, Depreciable Property	47,165
Gross Amount Carried at Close of Period, Land	15,586
Gross Amount Carried at Close of Period, Depreciable Property	47,224
Gross Amount Carried at Close of Period, Total	62,810
Accumulated Depreciation	(3,268)
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	3,023
Gross Amount Carried at Close of Period, Total	3,365
Accumulated Depreciation	(899)
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	5,060
Gross Amount Carried at Close of Period, Total	5,258
Accumulated Depreciation	(1,243)
Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Encumbrances	(50,085)
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	39,311
Gross Amount Carried at Close of Period, Total	56,678
Accumulated Depreciation	(13,709)
Mountain View - NV
Real Estate and Accumulated Depreciation
Encumbrances	(30,438)
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	26,873
Gross Amount Carried at Close of Period, Total	43,538
Accumulated Depreciation	(10,164)
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	5,244
Gross Amount Carried at Close of Period, Total	6,152
Accumulated Depreciation	(3,973)
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	13,909
Gross Amount Carried at Close of Period, Total	16,904
Accumulated Depreciation	(8,977)
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	9,529
Gross Amount Carried at Close of Period, Total	12,177
Accumulated Depreciation	(8,018)
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	7,434
Gross Amount Carried at Close of Period, Total	9,164
Accumulated Depreciation	(6,137)
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	4,366
Gross Amount Carried at Close of Period, Total	5,429
Accumulated Depreciation	(1,870)
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	10,806
Gross Amount Carried at Close of Period, Total	13,702
Accumulated Depreciation	(8,021)
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	5,376
Gross Amount Carried at Close of Period, Total	6,491
Accumulated Depreciation	(2,137)
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	17,983
Gross Amount Carried at Close of Period, Total	22,919
Accumulated Depreciation	(8,803)
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	22,263
Gross Amount Carried at Close of Period, Total	25,825
Accumulated Depreciation	(7,988)
The Woodlands
Real Estate and Accumulated Depreciation
Encumbrances	(42,095)
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	46,824
Gross Amount Carried at Close of Period, Total	59,007
Accumulated Depreciation	(16,045)
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	16,776
Gross Amount Carried at Close of Period, Total	20,927
Accumulated Depreciation	(11,125)
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	28,191
Gross Amount Carried at Close of Period, Total	35,516
Accumulated Depreciation	(14,049)
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	2,096
Gross Amount Carried at Close of Period, Total	2,636
Accumulated Depreciation	(925)
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	1,376
Gross Amount Carried at Close of Period, Total	1,675
Accumulated Depreciation	(594)
Bay Point Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,575
Initial Cost to ELS, Depreciable Property	17,037
Gross Amount Carried at Close of Period, Land	8,575
Gross Amount Carried at Close of Period, Depreciable Property	17,381
Gross Amount Carried at Close of Period, Total	25,956
Accumulated Depreciation	(1,273)
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	1,508
Gross Amount Carried at Close of Period, Total	1,746
Accumulated Depreciation	(564)
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	4,816
Gross Amount Carried at Close of Period, Total	5,559
Accumulated Depreciation	(1,695)
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	5,377
Gross Amount Carried at Close of Period, Total	6,574
Accumulated Depreciation	(3,433)
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	6,046
Gross Amount Carried at Close of Period, Total	7,137
Accumulated Depreciation	(2,415)
Falcon Wood Village
Real Estate and Accumulated Depreciation
Encumbrances	(12,503)
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	4,441
Gross Amount Carried at Close of Period, Total	5,553
Accumulated Depreciation	(3,224)
Portland Fairview
Real Estate and Accumulated Depreciation
Encumbrances	(19,031)
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	11,375
Gross Amount Carried at Close of Period, Total	18,705
Accumulated Depreciation	(3,632)
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	4,089
Gross Amount Carried at Close of Period, Total	4,089
Accumulated Depreciation	(3,102)
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	4,401
Gross Amount Carried at Close of Period, Total	5,088
Accumulated Depreciation	(1,374)
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	4,015
Gross Amount Carried at Close of Period, Total	4,918
Accumulated Depreciation	(1,725)
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	2,939
Gross Amount Carried at Close of Period, Total	3,703
Accumulated Depreciation	(1,482)
Hope Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	7,373
Initial Cost to ELS, Depreciable Property	14,517
Gross Amount Carried at Close of Period, Land	7,373
Gross Amount Carried at Close of Period, Depreciable Property	14,517
Gross Amount Carried at Close of Period, Total	21,890
Accumulated Depreciation	(112)
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	19,759
Gross Amount Carried at Close of Period, Total	21,576
Accumulated Depreciation	(5,248)
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	17,860
Gross Amount Carried at Close of Period, Total	26,219
Accumulated Depreciation	(6,590)
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	3,782
Gross Amount Carried at Close of Period, Total	4,648
Accumulated Depreciation	(1,462)
Green Acres
Real Estate and Accumulated Depreciation
Encumbrances	(35,315)
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	14,090
Gross Amount Carried at Close of Period, Total	16,770
Accumulated Depreciation	(10,745)
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	1,474
Gross Amount Carried at Close of Period, Total	1,585
Accumulated Depreciation	(442)
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	1,868
Gross Amount Carried at Close of Period, Total	2,164
Accumulated Depreciation	(750)
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	983
Gross Amount Carried at Close of Period, Total	1,189
Accumulated Depreciation	(449)
Drummer Boy
Real Estate and Accumulated Depreciation
Encumbrances	(10,375)
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	21,151
Gross Amount Carried at Close of Period, Total	23,035
Accumulated Depreciation	(3,982)
Round Top
Real Estate and Accumulated Depreciation
Encumbrances	(7,538)
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	12,138
Gross Amount Carried at Close of Period, Total	13,352
Accumulated Depreciation	(3,402)
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	2,990
Gross Amount Carried at Close of Period, Total	3,320
Accumulated Depreciation	(1,200)
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	5,762
Gross Amount Carried at Close of Period, Total	7,063
Accumulated Depreciation	(2,687)
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	4,553
Gross Amount Carried at Close of Period, Total	5,816
Accumulated Depreciation	(1,883)
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	888
Gross Amount Carried at Close of Period, Total	976
Accumulated Depreciation	(296)
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	5,994
Gross Amount Carried at Close of Period, Total	7,587
Accumulated Depreciation	(3,360)
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	17,161
Gross Amount Carried at Close of Period, Total	22,788
Accumulated Depreciation	(5,756)
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	1,472
Gross Amount Carried at Close of Period, Total	1,625
Accumulated Depreciation	(450)
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	6,085
Gross Amount Carried at Close of Period, Total	7,751
Accumulated Depreciation	(2,946)
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	8,025
Gross Amount Carried at Close of Period, Total	11,232
Accumulated Depreciation	(2,917)
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	8,920
Gross Amount Carried at Close of Period, Total	21,538
Accumulated Depreciation	(4,042)
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	2,255
Gross Amount Carried at Close of Period, Total	2,718
Accumulated Depreciation	(889)
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	5,168
Gross Amount Carried at Close of Period, Total	6,714
Accumulated Depreciation	(2,557)
Myrtle Beach Property
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	82,318
Initial Cost to ELS, Depreciable Property	35,628
Gross Amount Carried at Close of Period, Land	82,318
Gross Amount Carried at Close of Period, Depreciable Property	35,628
Gross Amount Carried at Close of Period, Total	117,946
Accumulated Depreciation	(1,710)
Rivers Edge Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	20,305
Initial Cost to ELS, Depreciable Property	6,405
Gross Amount Carried at Close of Period, Land	20,305
Gross Amount Carried at Close of Period, Depreciable Property	6,512
Gross Amount Carried at Close of Period, Total	26,817
Accumulated Depreciation	(693)
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	1,180
Gross Amount Carried at Close of Period, Total	1,447
Accumulated Depreciation	(522)
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	3,297
Gross Amount Carried at Close of Period, Total	3,837
Accumulated Depreciation	(1,326)
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	511
Gross Amount Carried at Close of Period, Total	631
Accumulated Depreciation	(266)
Alamo Palms
Real Estate and Accumulated Depreciation
Encumbrances	(5,741)
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	8,636
Gross Amount Carried at Close of Period, Total	10,198
Accumulated Depreciation	(3,142)
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	3,409
Gross Amount Carried at Close of Period, Total	3,853
Accumulated Depreciation	(1,096)
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	6,997
Gross Amount Carried at Close of Period, Total	7,469
Accumulated Depreciation	(990)
Victoria Palms
Real Estate and Accumulated Depreciation
Encumbrances	(9,713)
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	19,034
Gross Amount Carried at Close of Period, Total	21,883
Accumulated Depreciation	(5,837)
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	4,076
Gross Amount Carried at Close of Period, Total	4,570
Accumulated Depreciation	(1,758)
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	1,673
Gross Amount Carried at Close of Period, Total	1,998
Accumulated Depreciation	(822)
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	6,620
Gross Amount Carried at Close of Period, Total	8,188
Accumulated Depreciation	(3,384)
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	6,781
Gross Amount Carried at Close of Period, Total	8,275
Accumulated Depreciation	(3,481)
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	5,087
Gross Amount Carried at Close of Period, Total	6,308
Accumulated Depreciation	(2,913)
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	4,933
Gross Amount Carried at Close of Period, Total	5,882
Accumulated Depreciation	(2,049)
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	2,252
Gross Amount Carried at Close of Period, Total	2,700
Accumulated Depreciation	(1,089)
Lake Conroe KOA
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,699
Initial Cost to ELS, Depreciable Property	8,430
Gross Amount Carried at Close of Period, Land	2,699
Gross Amount Carried at Close of Period, Depreciable Property	8,430
Gross Amount Carried at Close of Period, Total	11,129
Accumulated Depreciation	0
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	3,774
Gross Amount Carried at Close of Period, Total	3,809
Accumulated Depreciation	(1,675)
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	13,135
Gross Amount Carried at Close of Period, Total	16,080
Accumulated Depreciation	(9,108)
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	3,614
Gross Amount Carried at Close of Period, Total	4,241
Accumulated Depreciation	(1,778)
Leisure World
Real Estate and Accumulated Depreciation
Encumbrances	(2,634)
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	3,049
Gross Amount Carried at Close of Period, Total	4,006
Accumulated Depreciation	(711)
Southern Comfort
Real Estate and Accumulated Depreciation
Encumbrances	(4,024)
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	4,332
Gross Amount Carried at Close of Period, Total	5,440
Accumulated Depreciation	(2,329)
Trails End RV
Real Estate and Accumulated Depreciation
Encumbrances	(4,041)
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	4,296
Gross Amount Carried at Close of Period, Total	5,411
Accumulated Depreciation	(1,196)
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	4,003
Gross Amount Carried at Close of Period, Total	4,692
Accumulated Depreciation	(1,532)
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	20,639
Gross Amount Carried at Close of Period, Total	22,020
Accumulated Depreciation	(5,019)
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	7,155
Gross Amount Carried at Close of Period, Total	8,501
Accumulated Depreciation	(4,867)
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	1,843
Gross Amount Carried at Close of Period, Total	1,909
Accumulated Depreciation	(361)
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	2,635
Gross Amount Carried at Close of Period, Total	3,145
Accumulated Depreciation	(1,725)
Meadows of Chantilly
Real Estate and Accumulated Depreciation
Encumbrances	(38,331)
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	25,059
Gross Amount Carried at Close of Period, Total	30,489
Accumulated Depreciation	(19,749)
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	1,176
Gross Amount Carried at Close of Period, Total	1,240
Accumulated Depreciation	(413)
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	1,522
Gross Amount Carried at Close of Period, Total	1,791
Accumulated Depreciation	(592)
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	8,290
Gross Amount Carried at Close of Period, Total	9,536
Accumulated Depreciation	(2,889)
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	766
Gross Amount Carried at Close of Period, Total	7,600
Accumulated Depreciation	(7)
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	1,901
Gross Amount Carried at Close of Period, Total	2,511
Accumulated Depreciation	(1,034)
Grey's Point Camp
Real Estate and Accumulated Depreciation
Encumbrances	(20,823)
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	20,105
Gross Amount Carried at Close of Period, Total	53,596
Accumulated Depreciation	(6,177)
Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Encumbrances	(34,755)
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	52,876
Gross Amount Carried at Close of Period, Total	98,291
Accumulated Depreciation	(10,622)
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	1,478
Gross Amount Carried at Close of Period, Total	1,589
Accumulated Depreciation	(394)
Regency Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(40,457)
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	21,295
Gross Amount Carried at Close of Period, Total	31,052
Accumulated Depreciation	(7,868)
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	2,474
Gross Amount Carried at Close of Period, Total	2,983
Accumulated Depreciation	(869)
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	3,999
Gross Amount Carried at Close of Period, Total	4,628
Accumulated Depreciation	(1,561)
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	5,220
Gross Amount Carried at Close of Period, Total	5,818
Accumulated Depreciation	(1,576)
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	2,429
Gross Amount Carried at Close of Period, Total	2,904
Accumulated Depreciation	(915)
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	2,057
Gross Amount Carried at Close of Period, Total	2,371
Accumulated Depreciation	(725)
Kloshe Illahee
Real Estate and Accumulated Depreciation
Encumbrances	(18,222)
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	8,437
Gross Amount Carried at Close of Period, Total	10,845
Accumulated Depreciation	(6,480)
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	3,931
Gross Amount Carried at Close of Period, Total	3,931
Accumulated Depreciation	(2,159)
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	3,558
Gross Amount Carried at Close of Period, Total	4,354
Accumulated Depreciation	(1,587)
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	2,603
Gross Amount Carried at Close of Period, Total	3,109
Accumulated Depreciation	(912)
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	2,080
Gross Amount Carried at Close of Period, Total	2,438
Accumulated Depreciation	(944)
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	1,364
Gross Amount Carried at Close of Period, Total	1,651
Accumulated Depreciation	(517)
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	1,607
Gross Amount Carried at Close of Period, Total	1,925
Accumulated Depreciation	(740)
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	1,355
Gross Amount Carried at Close of Period, Total	1,681
Accumulated Depreciation	(660)
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	2,726
Gross Amount Carried at Close of Period, Total	3,198
Accumulated Depreciation	(981)
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	21,043
Gross Amount Carried at Close of Period, Total	25,517
Accumulated Depreciation	(5,549)
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	5,816
Gross Amount Carried at Close of Period, Total	7,253
Accumulated Depreciation	(3,107)
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	2,007
Gross Amount Carried at Close of Period, Total	2,563
Accumulated Depreciation	(1,099)
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	10,705
Gross Amount Carried at Close of Period, Total	12,494
Accumulated Depreciation	(2,487)
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	15,278
Gross Amount Carried at Close of Period, Total	18,437
Accumulated Depreciation	(4,244)
Westwood Estates
Real Estate and Accumulated Depreciation
Encumbrances	(19,646)
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	22,506
Gross Amount Carried at Close of Period, Total	27,888
Accumulated Depreciation	(6,612)
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	8,853
Gross Amount Carried at Close of Period, Total	11,146
Accumulated Depreciation	(3,449)
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	3,082
Gross Amount Carried at Close of Period, Total	3,796
Accumulated Depreciation	(1,426)
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	2,535
Gross Amount Carried at Close of Period, Total	3,868
Accumulated Depreciation	(1,154)
Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Encumbrances	0
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	5,426
Gross Amount Carried at Close of Period, Total	6,531
Accumulated Depreciation	(1,525)
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	2,676
Gross Amount Carried at Close of Period, Total	3,198
Accumulated Depreciation	(1,134)
Subtotal of Properties Held for Long Term
Real Estate and Accumulated Depreciation
Encumbrances	(2,627,783)
Initial Cost to ELS, Land	1,913,159
Initial Cost to ELS, Depreciable Property	3,307,121
Gross Amount Carried at Close of Period, Land	2,016,708
Gross Amount Carried at Close of Period, Depreciable Property	4,608,956
Gross Amount Carried at Close of Period, Total	6,625,664
Accumulated Depreciation	(2,007,857)
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	0
Gross Amount Carried at Close of Period, Depreciable Property	320,068
Gross Amount Carried at Close of Period, Total	320,068
Accumulated Depreciation	(67,125)
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	3,079
Gross Amount Carried at Close of Period, Depreciable Property	40,253
Gross Amount Carried at Close of Period, Total	43,332
Accumulated Depreciation	(28,792)
Land
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	103,180
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
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)	11,062
Land | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Aventura Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hi-Lift Marina
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 | Palm Harbour Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
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 | Cortez Village Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
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)	1,754
Land | Fish Tale Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
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 | Hollywood Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | South Miami Marina
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 | Jupiter Marina
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 | Lantana Marina
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 | South Lantana Marina
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 | 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)	10,370
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)	18,416
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 | Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
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 | Palm Beach Gardens Marina
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 | Hidden Harbour Marina
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 | Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
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 | Riviera Beach Marina
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 | St. Pete Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Riverwatch Marina
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 Beach Marina
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 | Dale Hollow State Park Marina
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 | Boathouse Marina
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 | Pine Haven
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 | Bay Point Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
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 | Hope Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
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 | Myrtle Beach Property
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rivers Edge Marina
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 Conroe KOA
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)	103,549
Land | Realty Systems, Inc.
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Management business and other
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(369)
Depreciable Property
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,661,578
Depreciable Property | Hidden Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,007
Depreciable Property | Apache East
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	242
Depreciable Property | Countryside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,801
Depreciable Property | Denali Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	524
Depreciable Property | Dolce Vita
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,183
Depreciable Property | Golden Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,402
Depreciable Property | Meridian RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	307
Depreciable Property | Valley Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	317
Depreciable Property | Casita Verde
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	313
Depreciable Property | Fiesta Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,664
Depreciable Property | Foothills West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	679
Depreciable Property | Sunshine Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	863
Depreciable Property | Verde Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,426
Depreciable Property | Casa del Sol East II
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,636
Depreciable Property | Casa del Sol East III
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,413
Depreciable Property | Palm Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,933
Depreciable Property | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,580
Depreciable Property | Mesa Spirit
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	857
Depreciable Property | Monte Vista Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	35,706
Depreciable Property | Seyenna Vistas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,584
Depreciable Property | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,570
Depreciable Property | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	27,019
Depreciable Property | Apollo Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,872
Depreciable Property | Casa del Sol West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,960
Depreciable Property | Carefree Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,243
Depreciable Property | Central Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,367
Depreciable Property | Desert Skies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	976
Depreciable Property | Sunrise Heights
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,235
Depreciable Property | Whispering Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	567
Depreciable Property | Desert Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	362
Depreciable Property | Sedona Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,315
Depreciable Property | Venture In
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	865
Depreciable Property | Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,535
Depreciable Property | The Meadows AZ
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,127
Depreciable Property | Fairview Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,572
Depreciable Property | Voyager
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	259
Depreciable Property | Westpark
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,665
Depreciable Property | Araby Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,300
Depreciable Property | Cactus Gardens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	676
Depreciable Property | Capri
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	548
Depreciable Property | Desert Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	428
Depreciable Property | Foothill Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	415
Depreciable Property | Mesa Verde RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	989
Depreciable Property | Suni Sands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	734
Depreciable Property | Cultus Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	620
Depreciable Property | Soledad Canyon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,602
Depreciable Property | Los Ranchos
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,379
Depreciable Property | Monte del Lago
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,100
Depreciable Property | Date Palm Country Club
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,767
Depreciable Property | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	851
Depreciable Property | Colony Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,777
Depreciable Property | Russian River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	676
Depreciable Property | Oakzanita Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,540
Depreciable Property | Rancho Mesa
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,298
Depreciable Property | Rancho Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,255
Depreciable Property | Snowflower
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,194
Depreciable Property | Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,138
Depreciable Property | Yosemite Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,479
Depreciable Property | Royal Holiday
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,893
Depreciable Property | Idyllwild
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,369
Depreciable Property | Pio Pico
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,951
Depreciable Property | Tahoe Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,099
Depreciable Property | Sea Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,759
Depreciable Property | Ponderosa Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,970
Depreciable Property | Turtle Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,460
Depreciable Property | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	161
Depreciable Property | Wilderness Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,348
Depreciable Property | Coralwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,725
Depreciable Property | Morgan Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,933
Depreciable Property | Lake Minden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,835
Depreciable Property | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,803
Depreciable Property | Lake of the Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,696
Depreciable Property | Concord Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,777
Depreciable Property | San Francisco RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,195
Depreciable Property | San Benito
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,755
Depreciable Property | Palm Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,499
Depreciable Property | Las Palmas Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,170
Depreciable Property | Parque La Quinta
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,188
Depreciable Property | Quail Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,176
Depreciable Property | California Hawaiian
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,479
Depreciable Property | Nicholson Plaza
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	790
Depreciable Property | Sunshadow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,226
Depreciable Property | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,092
Depreciable Property | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	11,073
Depreciable Property | Laguna Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,938
Depreciable Property | Contempo Marin
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,494
Depreciable Property | Rancho Oso
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,305
Depreciable Property | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,158
Depreciable Property | Meadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,492
Depreciable Property | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	925
Depreciable Property | Lamplighter Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,555
Depreciable Property | Santiago Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,189
Depreciable Property | Royal Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,033
Depreciable Property | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,413
Depreciable Property | Cimarron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,999
Depreciable Property | Holiday Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,979
Depreciable Property | Bear Creek Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,210
Depreciable Property | Holiday Hills Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,539
Depreciable Property | Golden Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,829
Depreciable Property | Golden Terrace South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,100
Depreciable Property | Golden Terrace West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,685
Depreciable Property | Pueblo Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,019
Depreciable Property | Woodland Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,481
Depreciable Property | Stonegate Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	564
Depreciable Property | Waterford Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,586
Depreciable Property | McNicol Place
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	271
Depreciable Property | Whispering Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,633
Depreciable Property | Mariner's Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,184
Depreciable Property | Sweetbriar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,033
Depreciable Property | Aspen Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	827
Depreciable Property | Camelot Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,866
Depreciable Property | Riverside RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,616
Depreciable Property | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	757
Depreciable Property | Aventura Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14
Depreciable Property | Hi-Lift Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	195
Depreciable Property | Sunshine Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16,782
Depreciable Property | Windmill Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,558
Depreciable Property | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,720
Depreciable Property | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,636
Depreciable Property | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	559
Depreciable Property | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,024
Depreciable Property | Palm Harbour Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	52
Depreciable Property | Glen Ellen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	499
Depreciable Property | Hillcrest FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,706
Depreciable Property | Holiday Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	775
Depreciable Property | Serendipity
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,297
Depreciable Property | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	762
Depreciable Property | Shady Lane Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	376
Depreciable Property | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	718
Depreciable Property | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,509
Depreciable Property | Lake Magic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,541
Depreciable Property | Orange Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,324
Depreciable Property | Orlando
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	20,428
Depreciable Property | Cortez Village Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15
Depreciable Property | Crystal Isles
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,701
Depreciable Property | Cheron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	352
Depreciable Property | Carriage Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,494
Depreciable Property | Lake Haven
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,363
Depreciable Property | Marker 1 Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	103
Depreciable Property | Coquina Crossing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	20,143
Depreciable Property | Colony Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	33,249
Depreciable Property | Ridgewood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	979
Depreciable Property | Haselton Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	820
Depreciable Property | Southern Palms RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,788
Depreciable Property | Bulow Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,538
Depreciable Property | Bulow RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,534
Depreciable Property | Carefree Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,041
Depreciable Property | Everglades Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,104
Depreciable Property | Park City West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,662
Depreciable Property | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,125
Depreciable Property | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,033
Depreciable Property | Fish Tale Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	71
Depreciable Property | Fort Myers Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,628
Depreciable Property | Gulf Air
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,027
Depreciable Property | Lakeside Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	868
Depreciable Property | Grand Island Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,595
Depreciable Property | Holiday Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,246
Depreciable Property | Hollywood Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	432
Depreciable Property | South Miami Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	754
Depreciable Property | Barrington Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,484
Depreciable Property | Jupiter Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,689
Depreciable Property | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,404
Depreciable Property | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,374
Depreciable Property | Tropical Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16,909
Depreciable Property | Lake Worth Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,544
Depreciable Property | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	499
Depreciable Property | Beacon Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	759
Depreciable Property | Kings & Queens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	380
Depreciable Property | Lakeland Harbor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	967
Depreciable Property | Lakeland Junction
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	339
Depreciable Property | Lantana Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	802
Depreciable Property | Maralago Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,834
Depreciable Property | South Lantana Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	186
Depreciable Property | Down Yonder
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,622
Depreciable Property | East Bay Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,024
Depreciable Property | Eldorado Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,200
Depreciable Property | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	671
Depreciable Property | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	428
Depreciable Property | Vacation Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,030
Depreciable Property | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,792
Depreciable Property | Coachwood Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,518
Depreciable Property | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15,397
Depreciable Property | Fiesta Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	18,767
Depreciable Property | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,839
Depreciable Property | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,576
Depreciable Property | Lakewood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,958
Depreciable Property | Miami Everglades
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,212
Depreciable Property | Southernaire
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	606
Depreciable Property | Country Place (2)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,378
Depreciable Property | Hacienda Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,265
Depreciable Property | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,958
Depreciable Property | Bay Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,711
Depreciable Property | Lake Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	817
Depreciable Property | Royal Coachman
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,130
Depreciable Property | Buccaneer Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,486
Depreciable Property | Island Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,224
Depreciable Property | Lake Fairways
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,601
Depreciable Property | Pine Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,890
Depreciable Property | Pioneer Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,468
Depreciable Property | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,887
Depreciable Property | The Heritage
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,708
Depreciable Property | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,920
Depreciable Property | Foxwood Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,559
Depreciable Property | Oak Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,152
Depreciable Property | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,250
Depreciable Property | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,241
Depreciable Property | Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	147
Depreciable Property | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	792
Depreciable Property | Hidden Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,265
Depreciable Property | Starlight Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,854
Depreciable Property | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,768
Depreciable Property | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,541
Depreciable Property | Palm Beach Gardens Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	559
Depreciable Property | The Meadows, FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,440
Depreciable Property | Terra Ceia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,541
Depreciable Property | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,965
Depreciable Property | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	12,352
Depreciable Property | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,365
Depreciable Property | Breezy Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,961
Depreciable Property | Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	106
Depreciable Property | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	770
Depreciable Property | Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	57
Depreciable Property | Harbor Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,696
Depreciable Property | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,419
Depreciable Property | Pickwick Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,509
Depreciable Property | Rose Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	630
Depreciable Property | Emerald Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	650
Depreciable Property | Gulf View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,646
Depreciable Property | Tropical Palms MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,652
Depreciable Property | Kingswood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,231
Depreciable Property | Palm Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,776
Depreciable Property | Riviera Beach Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,550
Depreciable Property | Indian Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,459
Depreciable Property | Space Coast
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,836
Depreciable Property | Covington Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	412
Depreciable Property | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,038
Depreciable Property | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,692
Depreciable Property | Topics RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,015
Depreciable Property | Pine Island
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,742
Depreciable Property | St. Pete Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	793
Depreciable Property | Riverwatch Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	337
Depreciable Property | Carefree Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,361
Depreciable Property | Tarpon Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	777
Depreciable Property | Featherock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,444
Depreciable Property | Bay Indies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,978
Depreciable Property | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,542
Depreciable Property | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,139
Depreciable Property | Heritage Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,601
Depreciable Property | Heron Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,423
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)	2,224
Depreciable Property | Vero Beach Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,045
Depreciable Property | Vero Palm Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,594
Depreciable Property | Village Green
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,181
Depreciable Property | Peace River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,361
Depreciable Property | Palm Beach Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,014
Depreciable Property | Parkwood Communities
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,743
Depreciable Property | Three Flags
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	657
Depreciable Property | Winter Garden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,473
Depreciable Property | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	11,007
Depreciable Property | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,965
Depreciable Property | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	232
Depreciable Property | Sixth Avenue
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	331
Depreciable Property | Coach Royale
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	376
Depreciable Property | Maple Grove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,184
Depreciable Property | Shenandoah Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	577
Depreciable Property | West Meadow Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	402
Depreciable Property | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,108
Depreciable Property | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,453
Depreciable Property | Pine Country
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,893
Depreciable Property | Willow Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	17,822
Depreciable Property | Golf Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14,100
Depreciable Property | Indian Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15,946
Depreciable Property | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,907
Depreciable Property | Twin Mills RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	949
Depreciable Property | Lakeside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	263
Depreciable Property | Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	470
Depreciable Property | Diamond Caverns
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	749
Depreciable Property | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	542
Depreciable Property | Hillcrest MA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	283
Depreciable Property | The Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	37
Depreciable Property | Old Chatham
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,059
Depreciable Property | Sturbridge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	893
Depreciable Property | Fernwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,572
Depreciable Property | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,898
Depreciable Property | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	616
Depreciable Property | Patten Pond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	323
Depreciable Property | Pinehirst
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,696
Depreciable Property | Narrows Too
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	384
Depreciable Property | Moody Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,413
Depreciable Property | Bear Cave
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	813
Depreciable Property | St Clair
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,147
Depreciable Property | Cedar Knolls
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,252
Depreciable Property | Cimarron Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,536
Depreciable Property | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,482
Depreciable Property | Rosemount Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,086
Depreciable Property | Boathouse Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	42
Depreciable Property | Forest Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,331
Depreciable Property | Scenic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,344
Depreciable Property | Waterway RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,258
Depreciable Property | Twin Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,619
Depreciable Property | Topsail Sound RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	418
Depreciable Property | Green Mountain
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,874
Depreciable Property | Lake Gaston
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,208
Depreciable Property | Lake Myers RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,701
Depreciable Property | Bogue Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	223
Depreciable Property | Goose Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,123
Depreciable Property | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	375
Depreciable Property | Harbor Point RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	63
Depreciable Property | White Oak Shores
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,539
Depreciable Property | Buena Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,777
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)	303
Depreciable Property | Pine Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	843
Depreciable Property | Tuxbury Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,498
Depreciable Property | King Nummy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	512
Depreciable Property | Acorn Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	324
Depreciable Property | Mays Landing Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,161
Depreciable Property | Echo Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,186
Depreciable Property | Lake and Shore
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,560
Depreciable Property | Pine Haven
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	59
Depreciable Property | Chestnut Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,227
Depreciable Property | Sea Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,435
Depreciable Property | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,184
Depreciable Property | Mountain View - NV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	958
Depreciable Property | Bonanza Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,601
Depreciable Property | Boulder Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,889
Depreciable Property | Cabana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,540
Depreciable Property | Flamingo West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,168
Depreciable Property | Las Vegas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,893
Depreciable Property | Villa Borega
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,032
Depreciable Property | Rondout Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,136
Depreciable Property | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,858
Depreciable Property | Lake George Escape
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	11,555
Depreciable Property | The Woodlands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,137
Depreciable Property | Greenwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,362
Depreciable Property | Brennan Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,050
Depreciable Property | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	470
Depreciable Property | Kenisee Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	680
Depreciable Property | Bay Point Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	344
Depreciable Property | Wilmington
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	953
Depreciable Property | Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,087
Depreciable Property | Shadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,684
Depreciable Property | Pacific City
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,507
Depreciable Property | Falcon Wood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,015
Depreciable Property | Portland Fairview
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,097
Depreciable Property | Quail Hollow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	840
Depreciable Property | South Jetty
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,803
Depreciable Property | Seaside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,914
Depreciable Property | Whalers Rest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,162
Depreciable Property | Hope Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Mt. Hood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14,026
Depreciable Property | Greenbriar Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	919
Depreciable Property | Sun Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,181
Depreciable Property | Green Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,611
Depreciable Property | Gettysburg Farm
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,124
Depreciable Property | Timothy Lake North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	935
Depreciable Property | Timothy Lake South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	334
Depreciable Property | Drummer Boy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	809
Depreciable Property | Round Top
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	783
Depreciable Property | Circle M
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,949
Depreciable Property | Hershey
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,734
Depreciable Property | Robin Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	767
Depreciable Property | PA Dutch County
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	610
Depreciable Property | Spring Gulch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,199
Depreciable Property | Lil Wolf
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,568
Depreciable Property | Scotrun
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	989
Depreciable Property | Appalachian RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,041
Depreciable Property | Mountain View - PA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	843
Depreciable Property | Timber Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	431
Depreciable Property | Carolina Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,177
Depreciable Property | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	526
Depreciable Property | Myrtle Beach Property
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Rivers Edge Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	107
Depreciable Property | The Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	370
Depreciable Property | Natchez Trace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,040
Depreciable Property | Cherokee Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	232
Depreciable Property | Alamo Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	712
Depreciable Property | Bay Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,376
Depreciable Property | Colorado River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,898
Depreciable Property | Victoria Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,729
Depreciable Property | Lake Texoma
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,925
Depreciable Property | Lakewood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	694
Depreciable Property | Paradise Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,915
Depreciable Property | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,297
Depreciable Property | Tropic Winds
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,278
Depreciable Property | Medina Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,725
Depreciable Property | Paradise South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	907
Depreciable Property | Lake Conroe KOA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Lake Tawakoni
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,454
Depreciable Property | Fun N Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,575
Depreciable Property | Country Sunshine
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,733
Depreciable Property | Leisure World
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	474
Depreciable Property | Southern Comfort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,009
Depreciable Property | Trails End RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	210
Depreciable Property | Lake Whitney
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,401
Depreciable Property | Lake Conroe
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	17,425
Depreciable Property | Westwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,976
Depreciable Property | St George
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,579
Depreciable Property | All Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,012
Depreciable Property | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,619
Depreciable Property | Harbor View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	974
Depreciable Property | Lynchburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	895
Depreciable Property | Chesapeake Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,390
Depreciable Property | Bayport Development
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	766
Depreciable Property | Virginia Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	482
Depreciable Property | Grey's Point Camp
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,001
Depreciable Property | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14,727
Depreciable Property | Williamsburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,128
Depreciable Property | Regency Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,240
Depreciable Property | Birch Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,289
Depreciable Property | Mount Vernon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,535
Depreciable Property | Chehalis
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,828
Depreciable Property | Grandy Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,004
Depreciable Property | Tall Chief
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,111
Depreciable Property | Kloshe Illahee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,151
Depreciable Property | La Conner
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,915
Depreciable Property | Leavenworth
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,705
Depreciable Property | Thunderbird Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,425
Depreciable Property | Little Diamond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,246
Depreciable Property | Oceana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	696
Depreciable Property | Crescent Bar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	866
Depreciable Property | Long Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	597
Depreciable Property | Paradise RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,627
Depreciable Property | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,449
Depreciable Property | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,520
Depreciable Property | Yukon Trails
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	378
Depreciable Property | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,092
Depreciable Property | Lakeland
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,448
Depreciable Property | Westwood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,774
Depreciable Property | Plymouth Rock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,974
Depreciable Property | Tranquil Timbers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	930
Depreciable Property | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	297
Depreciable Property | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	565
Depreciable Property | Arrowhead
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,060
Depreciable Property | Subtotal of Properties Held for Long Term
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,301,835
Depreciable Property | Realty Systems, Inc.
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	320,068
Depreciable Property | Management business and other
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	$ 39,675
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
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 | Aventura Marina
Real Estate and Accumulated Depreciation
Location	Aventura
City | Hi-Lift Marina
Real Estate and Accumulated Depreciation
Location	Aventure
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 | Palm Harbour Marina
Real Estate and Accumulated Depreciation
Location	Cape Haze
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 | Cortez Village Marina
Real Estate and Accumulated Depreciation
Location	Cortez
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 | Fish Tale Marina
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 | Hollywood Marina
Real Estate and Accumulated Depreciation
Location	Hollywood
City | South Miami Marina
Real Estate and Accumulated Depreciation
Location	Homestead
City | Barrington Hills
Real Estate and Accumulated Depreciation
Location	Hudson
City | Jupiter Marina
Real Estate and Accumulated Depreciation
Location	Jupiter
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 | Lantana Marina
Real Estate and Accumulated Depreciation
Location	Lantana
City | Maralago Cay
Real Estate and Accumulated Depreciation
Location	Lantana
City | South Lantana Marina
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 | 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 | Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Location	Okeechobee
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 | Palm Beach Gardens Marina
Real Estate and Accumulated Depreciation
Location	Palm 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 | Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Location	Pompano Beach
City | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Location	Pompano Beach
City | Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Location	Ponce Inlet
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 | Riviera Beach Marina
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 | St. Pete Marina
Real Estate and Accumulated Depreciation
Location	St. Petersburg
City | Riverwatch Marina
Real Estate and Accumulated Depreciation
Location	Stuart
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 Beach Marina
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 | Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Location	Burkesville
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 | Boathouse Marina
Real Estate and Accumulated Depreciation
Location	Beaufort
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 | Pine Haven
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 | Bay Point Marina
Real Estate and Accumulated Depreciation
Location	Marblehead
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 | Hope Valley
Real Estate and Accumulated Depreciation
Location	Turner
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 | Myrtle Beach Property
Real Estate and Accumulated Depreciation
Location	Myrtle Beach
City | Rivers Edge Marina
Real Estate and Accumulated Depreciation
Location	North Charleston
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 Conroe KOA
Real Estate and Accumulated Depreciation
Location	Montgomery
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
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 | Aventura Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Hi-Lift Marina
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 | Palm Harbour Marina
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 | Cortez Village Marina
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 | Fish Tale Marina
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 | Hollywood Marina
Real Estate and Accumulated Depreciation
Location	FL
State | South Miami Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Barrington Hills
Real Estate and Accumulated Depreciation
Location	FL
State | Jupiter Marina
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 | Lantana Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Maralago Cay
Real Estate and Accumulated Depreciation
Location	FL
State | South Lantana Marina
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 | 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 | Okeechobee RV 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 | Palm Beach Gardens Marina
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 | Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Location	FL
State | Inlet Harbor Marina
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 | Riviera Beach Marina
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 | St. Pete Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Riverwatch Marina
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 Beach Marina
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 | Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Location	KY
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 | Boathouse Marina
Real Estate and Accumulated Depreciation
Location	NC
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 | Pine Haven
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 | Bay Point Marina
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 | Hope Valley
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 | Myrtle Beach Property
Real Estate and Accumulated Depreciation
Location	SC
State | Rivers Edge Marina
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 Conroe KOA
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, 2021USD ($)
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	$ 4.6

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Carrying amount of real estate investments
Gross real estate, beginning balance	$ 6,160,426	$ 5,743,049	$ 5,273,477
Acquisitions		248,253	250,843
Improvements	290,290	217,082	257,993
Dispositions and other	(97,636)	(47,958)	(39,264)
Gross real estate, ending balance	$ 6,989,064	$ 6,160,426	$ 5,743,049

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of real estate accumulated depreciation
Accumulated Depreciation, Beginning Balance	$ 1,924,585	$ 1,776,224	$ 1,631,888
Depreciation and amortization	191,345	157,673	153,893
Dispositions and other	(12,156)	(9,312)	(9,557)
Accumulated Depreciation, Ending Balance	$ 2,103,774	$ 1,924,585	$ 1,776,224