Annual report pursuant to Section 13 and 15(d)

Schedule II - Valuation and Qualifying Accounts (Notes)

v3.10.0.1
Schedule II - Valuation and Qualifying Accounts (Notes)
 12 Months Ended
Dec. 31, 2018
SEC Schedule, 12-09, 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, 2018, 2017 and 2016
(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, 2018
 
$
607

 
$
319

 
$
—

 
$
(96
)
 
$
830

Year ended December 31, 2017
 
$
603

 
$
368

 
$
(36
)
 
$
(328
)
 
$
607

Year ended December 31, 2016
 
$
1,525

 
$
(17
)
 
$
235

 
$
(1,140
)
 
$
603

Allowance for Deferred Rent Receivable
 
 
 
 
 


 
 
 
 
Year ended December 31, 2018
 
$
364

 
$
—

 
$
(100
)
 
$
—

 
$
264

Year ended December 31, 2017
 
$
373

 
$
—

 
$
(9
)
 
$
—

 
$
364

Year ended December 31, 2016
 
$
1,962

 
$
—

 
$
(1,589
)
 
$
—

 
$
373

Allowance for Deferred Tax Asset
 
 
 
 
 


 
 
 
 
Year ended December 31, 2018
 
$
1,416

 
$
668

 
$
—

 
$
—

 
$
2,084

Year ended December 31, 2017
 
$
2,062

 
$
(646
)
 
$
—

 
$
—

 
$
1,416

Year ended December 31, 2016
 
$
2,062

 
$
—

 
$
—

 
$
—

 
$
2,062

    
(1) Amounts charged to costs and expenses are net of recoveries. The change in the allowance for deferred tax asset was due primarily to: for 2018, additional losses reported for tax purposes during the year that we do not expect to realize; and for 2017, 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.