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Schedule II - Valuation and Qualifying Accounts (Notes) | 12 Months Ended
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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.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
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