Beazer Homes USA, Inc. (Beazer) diversified homebuilder with active operations in 16 states. In the Company�s homebuilding operations, it designs, sells and builds single-family and multi-family homes. During the fiscal year ended September 30, 2011(fiscal 2011), the Company launched its pre-owned homes division which acquires, improves and rents out recently built, previously owned homes within select markets in which the Company has homebuilding operations. Its segments include homebuilding-west, homebuilding-east and homebuilding-southeast. In fiscal 2011, the Company launched its Pre-Owned Homes Division, which acquires, improves and rents out recently built, previously owned homes within select markets, in which the Company has homebuilding operations. As of September 30, 2011, the Company have substantially concluded its homebuilding operations in Northwest Florida market.