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Income Taxes (Details 2) (USD $)
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12 Months Ended | ||
|---|---|---|---|
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Dec. 31, 2014
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Dec. 31, 2013
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Dec. 31, 2012
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| Other income tax information | |||
| Approximate amount by which basis of assets and liabilities for tax reporting purposes is lower than amount reported on consolidated balance sheet | $ 233,000,000ofc_ApproximateAmountByWhichNetBasisOfAssetsAndLiabilitiesForTaxReportingPurposesIsLowerThanAmountReportedOnConsolidatedBalanceSheet | ||
| Deferred income tax (benefit) expense | |||
| Total income tax expense | 310,000us-gaap_IncomeTaxExpenseBenefit | 1,978,000us-gaap_IncomeTaxExpenseBenefit | 381,000us-gaap_IncomeTaxExpenseBenefit |
| Deferred Tax Assets, Net [Abstract] | |||
| Increase in deferred tax asset valuation | 1,900,000us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount | ||
| TRS | |||
| Other income tax information | |||
| (Loss) income before income taxes |
822,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
300,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
11,300,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| Deferred income tax (benefit) expense | |||
| Federal |
258,000us-gaap_DeferredFederalIncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
1,742,000us-gaap_DeferredFederalIncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
312,000us-gaap_DeferredFederalIncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| State |
52,000us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
236,000us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
69,000us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| Total income tax expense |
310,000us-gaap_IncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
1,978,000us-gaap_IncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
381,000us-gaap_IncomeTaxExpenseBenefit / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| Reconciliation of Federal statutory rate to the effective tax rate | |||
| Income taxes at U.S. statutory rate (as a percent) |
34.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
34.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
34.00%us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| State and local, net of U.S. Federal tax benefit (as a percent) |
4.20%us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
4.50%us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
4.60%us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| Increase in deferred tax asset valuation allowance (as a percent) |
0.00%us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
562.90%us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
0.00%us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| Other (as a percent) |
(0.40%)us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
(1.10%)us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
0.00%us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| Effective tax rate (as a percent) |
37.80%us-gaap_EffectiveIncomeTaxRateContinuingOperations / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
600.30%us-gaap_EffectiveIncomeTaxRateContinuingOperations / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
38.60%us-gaap_EffectiveIncomeTaxRateContinuingOperations / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
| Operating Loss Carryforwards |
13,000,000us-gaap_OperatingLossCarryforwards / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
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| Deferred Tax Assets, Net [Abstract] | |||
| Operating loss forward |
5,012,000ofc_DeferredTaxAssetsOperatingLosssAndInterestDeductionCarryforwards / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
5,382,000ofc_DeferredTaxAssetsOperatingLosssAndInterestDeductionCarryforwards / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
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| Share-based compensation |
976,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
869,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
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| Accrued payroll |
195,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
221,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
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| Property |
(119,000)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
(105,000)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
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| Valuation allowance |
(2,062,000)us-gaap_DeferredTaxAssetsValuationAllowance / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
(2,062,000)us-gaap_DeferredTaxAssetsValuationAllowance / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
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| Deferred tax asset, net |
$ 4,002,000us-gaap_DeferredTaxAssetsLiabilitiesNet / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
$ 4,305,000us-gaap_DeferredTaxAssetsLiabilitiesNet / dei_LegalEntityAxis = ofc_TaxableReitSubsidiaryMember |
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| Common Shares | |||
| Income Tax [Line Items] | |||
| Ordinary income (as a percent) |
64.50%ofc_DividendsDeclaredOrdinaryIncomePercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
71.80%ofc_DividendsDeclaredOrdinaryIncomePercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
33.20%ofc_DividendsDeclaredOrdinaryIncomePercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
| Long-term capital gain (as a percent) |
6.50%ofc_DividendsDeclaredLongTermCapitalGainPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
22.40%ofc_DividendsDeclaredLongTermCapitalGainPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
0.00%ofc_DividendsDeclaredLongTermCapitalGainPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
| Return of capital (as a percent) |
29.00%ofc_DividendsDeclaredReturnOfCapitalPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
5.80%ofc_DividendsDeclaredReturnOfCapitalPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
66.80%ofc_DividendsDeclaredReturnOfCapitalPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_CommonStockMember |
| Preferred Shares | |||
| Income Tax [Line Items] | |||
| Ordinary income (as a percent) |
90.90%ofc_DividendsDeclaredOrdinaryIncomePercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
76.20%ofc_DividendsDeclaredOrdinaryIncomePercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
100.00%ofc_DividendsDeclaredOrdinaryIncomePercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
| Long-term capital gain (as a percent) |
9.10%ofc_DividendsDeclaredLongTermCapitalGainPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
23.80%ofc_DividendsDeclaredLongTermCapitalGainPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
0.00%ofc_DividendsDeclaredLongTermCapitalGainPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
| Return of capital (as a percent) |
0.00%ofc_DividendsDeclaredReturnOfCapitalPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
0.00%ofc_DividendsDeclaredReturnOfCapitalPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
0.00%ofc_DividendsDeclaredReturnOfCapitalPercentage / us-gaap_StatementClassOfStockAxis = us-gaap_PreferredStockMember |
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- Definition
Represents the approximate amount by which basis of assets and liabilities for tax reporting purposes are lower than the amount reported on consolidated balance sheet. No definition available.
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- Definition
Amount of deferred tax asset attributable to operating loss and interest deduction carryforwards. No definition available.
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- Definition
Represents the percentage of aggregate dividends declared during the period treated as a long-term capital gain for federal tax purposes. No definition available.
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- Definition
Represents the percentage of aggregate dividends declared during the period treated as ordinary income for federal tax purposes. No definition available.
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- Definition
Represents the percentage of aggregate dividends declared during the period treated as return of capital for federal tax purposes. No definition available.
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- Details
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- Details
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- Definition
Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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| X | ||||||||||
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- Definition
Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards, net of deferred tax liability attributable to taxable temporary differences. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from employee compensation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition
Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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| X | ||||||||||
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- Definition
Percentage of domestic federal statutory tax rate applicable to pretax income (loss). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to changes in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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| X | ||||||||||
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- Definition
Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Details
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- Details
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- Details
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