Annual report pursuant to Section 13 and 15(d)

Schedule II - Valuation and Qualifying Accounts (Notes)

v3.8.0.1
Schedule II - Valuation and Qualifying Accounts (Notes)
 12 Months Ended
Dec. 31, 2017
Valuation and Qualifying Accounts [Abstract]  
Schedule II—Valuation and Qualifying Accounts
Corporate Office Properties Trust and Subsidiaries and Corporate Office Properties, L.P. and Subsidiaries
Schedule II—Valuation and Qualifying Accounts
Years Ended December 31, 2017, 2016 and 2015
(in thousands)
 
 
Balance at
Beginning
of Year
 
Charged to
Costs and
Expenses (1)
 
Charged to Other Accounts (2)
 
Deductions (3)
 
Balance at End of Year
Accounts Receivables-Allowance for doubtful accounts
 
 
 
 
 
 
 
 
 
 
Year ended December 31, 2017
 
$
603

 
$
368

 
$
(36
)
 
$
(328
)
 
$
607

Year ended December 31, 2016
 
$
1,525

 
$
(17
)
 
$
235

 
$
(1,140
)
 
$
603

Year ended December 31, 2015
 
$
717

 
$
1,125

 
$
98

 
$
(415
)
 
$
1,525

Allowance for Deferred Rent Receivable
 
 
 
 
 


 
 
 
 
Year ended December 31, 2017
 
$
373

 
$
(9
)
 
$
—

 
$
—

 
$
364

Year ended December 31, 2016
 
$
1,962

 
$
(1,589
)
 
$
—

 
$
—

 
$
373

Year ended December 31, 2015
 
$
1,418

 
$
—

 
$
544

 
$
—

 
$
1,962

Allowance for Deferred Tax Asset
 
 
 
 
 


 
 
 
 
Year ended December 31, 2017
 
$
2,062

 
$
(646
)
 
$
—

 
$
—

 
$
1,416

Year ended December 31, 2016
 
$
2,062

 
$
—

 
$
—

 
$
—

 
$
2,062

Year ended December 31, 2015
 
$
2,062

 
$
—

 
$
—

 
$
—

 
$
2,062

    
(1) Amounts charged to costs and expenses are net of recoveries. Reduction in allowance for deferred tax asset was the result of a decrease in the corporate tax rate.
(2) Allowances for certain accounts receivables were charged to service company revenue. Deferred rent receivable allowances were charged to rental revenue.
(3) Deductions reflect adjustments to reserves due to actual write-offs of accounts.