Quarterly report pursuant to Section 13 or 15(d)

Prepaid Expenses and Other Assets, Net (Tables)

v3.10.0.1
Prepaid Expenses and Other Assets, Net (Tables)
 9 Months Ended
Sep. 30, 2018
Prepaid Expense and Other Assets [Abstract]  
Schedule of prepaid expenses and other assets
Prepaid expenses and other assets, net of COPT and subsidiaries consisted of the following (in thousands):
 
 
September 30,
2018
 
December 31,
2017
Prepaid expenses
$
31,259

 
$
24,670

Lease incentives, net
18,583

 
19,011

Furniture, fixtures and equipment, net
7,087

 
5,256

Non-real estate equity investments
5,085

 
5,056

Marketable securities in deferred compensation plan
4,346

 
4,616

Restricted cash
3,440

 
2,570

Construction contract costs incurred in excess of billings
2,821

 
4,884

Deferred tax asset, net (1)
2,080

 
1,892

Other assets
4,648

 
3,379

Prepaid expenses and other assets, net
$
79,349

 
$
71,334



(1) Includes a valuation allowance of $3.0 million as of September 30, 2018 and $1.4 million as of December 31, 2017.