XML 43 R44.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Fair Value Measurements (Details) (USD $) In Thousands, unless otherwise specified | Jun. 30, 2014 | Dec. 31, 2013 | Jun. 30, 2013 | Dec. 31, 2012
--- | --- | --- | --- | ---
Liabilities: |  |  |  |  |
Interest rate derivatives | $ 3,236 |  | $ 3,309 |  |
Redeemable noncontrolling interest | 18,901 |  | 17,758 | 15,571 | 10,298
Corporate Office Properties, L.P. |  |  |  |  |
Liabilities: |  |  |  |  |
Interest rate derivatives | 3,236 |  | 3,309 |  |
Fair value measurement on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1) |  |  |  |  |
Assets: |  |  |  |  |
Assets | 7,621 |  |  |  |
Fair value measurement on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Mutual funds |  |  |  |  |
Assets: |  |  |  |  |
Marketable securities in deferred compensation plan | 7,309 | [1] |  |  |
Fair value measurement on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Common Shares |  |  |  |  |
Assets: |  |  |  |  |
Marketable securities in deferred compensation plan | 111 | [1] |  |  |
Fair value measurement on a recurring basis | Quoted Prices in Active Markets for Identical Assets (Level 1) | Other |  |  |  |  |
Assets: |  |  |  |  |
Marketable securities in deferred compensation plan | 201 | [1] |  |  |
Fair value measurement on a recurring basis | Significant Other Observable Inputs (Level 2) |  |  |  |  |
Assets: |  |  |  |  |
Interest rate derivatives | 2,151 | [2] |  |  |
Warrants to purchase common stock | 255 | [2] |  |  |
Assets | 2,406 |  |  |  |
Liabilities: |  |  |  |  |
Deferred compensation plan liability | 7,621 | [3] |  |  |
Interest rate derivatives | 3,236 |  |  |  |
Liabilities | 10,857 |  |  |  |
Fair value measurement on a recurring basis | Total Estimated Fair Value |  |  |  |  |
Assets: |  |  |  |  |
Interest rate derivatives | 2,151 | [2] |  |  |
Warrants to purchase common stock | 255 | [2] |  |  |
Assets | 10,027 |  |  |  |
Liabilities: |  |  |  |  |
Deferred compensation plan liability | 7,621 | [3] |  |  |
Interest rate derivatives | 3,236 |  |  |  |
Liabilities | 10,857 |  |  |  |
Redeemable noncontrolling interest | 18,901 |  |  |  |
Fair value measurement on a recurring basis | Total Estimated Fair Value | Mutual funds |  |  |  |  |
Assets: |  |  |  |  |
Marketable securities in deferred compensation plan | 7,309 | [1] |  |  |
Fair value measurement on a recurring basis | Total Estimated Fair Value | Common Shares |  |  |  |  |
Assets: |  |  |  |  |
Marketable securities in deferred compensation plan | 111 | [1] |  |  |
Fair value measurement on a recurring basis | Total Estimated Fair Value | Other |  |  |  |  |
Assets: |  |  |  |  |
Marketable securities in deferred compensation plan | 201 | [1] |  |  |
Fair value measurement on a recurring basis | Corporate Office Properties, L.P. | Significant Other Observable Inputs (Level 2) |  |  |  |  |
Assets: |  |  |  |  |
Interest rate derivatives | 2,151 | [4] |  |  |
Warrants to purchase common stock | 255 | [4] |  |  |
Assets | 2,406 |  |  |  |
Liabilities: |  |  |  |  |
Interest rate derivatives | 3,236 |  |  |  |
Fair value measurement on a recurring basis | Corporate Office Properties, L.P. | Significant Unobservable Inputs (Level 3) |  |  |  |  |
Liabilities: |  |  |  |  |
Redeemable noncontrolling interest | 18,901 |  |  |  |
Fair value measurement on a recurring basis | Corporate Office Properties, L.P. | Total Estimated Fair Value |  |  |  |  |
Assets: |  |  |  |  |
Interest rate derivatives | 2,151 | [4] |  |  |
Warrants to purchase common stock | 255 | [4] |  |  |
Assets | 2,406 |  |  |  |
Liabilities: |  |  |  |  |
Interest rate derivatives | 3,236 |  |  |  |
Redeemable noncontrolling interest | $ 18,901 |  |  |  |
[1] | Included in the line entitled “restricted cash and marketable securities” on COPT’s consolidated balance sheet.
[2] | Included in the line entitled “prepaid expenses and other assets” on COPT’s consolidated balance sheet.
[3] | Included in the line entitled “other liabilities” on COPT’s consolidated balance sheet.
[4] | Included in the line entitled “prepaid expenses and other assets” on COPLP’s consolidated balance sheet.

X
- Definition Fair value as of the balance sheet date of warrants, which includes warrants to purchase common stock in publicly traded corporations. + References No definition available. + Details
Name: | ofc_WarrantsFairValueDisclosure
Namespace Prefix: | ofc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_AssetsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AssetsFairValueDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements. Represents currently earned compensation under compensation arrangements that is not actually paid until a later date. + References No definition available. + Details
Name: | us-gaap_DeferredCompensationLiabilityCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying amount as of the balance sheet date of assets held under deferred compensation agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 17 -Article 5 + Details
Name: | us-gaap_DeferredCompensationPlanAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value as of the balance sheet date of interest rate derivative assets, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13433-108611 + Details
Name: | us-gaap_InterestRateDerivativeAssetsAtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value as of the balance sheet date of interest rate derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13433-108611 + Details
Name: | us-gaap_InterestRateDerivativeLiabilitiesAtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value of financial and nonfinancial obligations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
Name: | us-gaap_LiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_LiabilitiesFairValueDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate fair value as of the reporting date of all noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. This item includes noncontrolling interest holder's ownership (or holders' ownership) regardless of the type of equity interest (common, preferred, other) including all potential organizational (legal) forms of the investee entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph (16)(c) -URI http://asc.fasb.org/extlink&oid=27011957&loc=SL6540498-122764 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph (12)(c) -URI http://asc.fasb.org/extlink&oid=27011957&loc=SL6540498-122764 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 15 -URI http://asc.fasb.org/extlink&oid=27011957&loc=SL6540498-122764 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 480 -SubTopic 10 -Section S99 -Paragraph 3A -Subparagraph 14 -URI http://asc.fasb.org/extlink&oid=27011957&loc=SL6540498-122764 + Details
Name: | us-gaap_RedeemableNoncontrollingInterestEquityFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant