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Prepaid Expenses and Other Assets, Net (Details) - USD ($) $ in Thousands | Sep. 30, 2019 | Dec. 31, 2018 | Sep. 30, 2018 | Dec. 31, 2017
--- | --- | --- | --- | ---
Properties |  |  |  |
Restricted cash | $ 3,502 | $ 3,884 | $ 3,440 | $ 2,570
Marketable securities in deferred compensation plan | 4,257 | 3,868 |  |
Total for COPT and subsidiaries | 100,582 | 91,198 |  |
Finance right-of-use assets | 41,660 |  |  |
Furniture, Fixtures and Equipment, Net |  |  |  |
Properties |  |  |  |
Finance right-of-use assets | 1,200 |  |  |
Taxable REIT Subsidiary |  |  |  |
Properties |  |  |  |
Deferred tax assets, valuation allowance | 2,000 | 2,700 |  |
Corporate Office Properties, L.P. |  |  |  |
Properties |  |  |  |
Lease incentives, net | 26,179 | 21,258 |  |
Prepaid expenses | 25,158 | 25,658 |  |
Construction contract costs incurred in excess of billings | 16,743 | 3,189 |  |
Furniture, fixtures and equipment, net | 7,931 | 8,630 |  |
Non-real estate equity investments | 6,153 | 5,940 |  |
Deferred financing costs, net | 3,914 | 4,733 |  |
Restricted cash | 3,502 | 3,884 | $ 3,440 | $ 2,570
Deferred tax asset, net | 2,294 | 2,084 |  |
Interest rate derivatives | 32 | 5,617 |  |
Other assets | 4,419 | 6,337 |  |
Total for COPT and subsidiaries | $ 96,325 | $ 87,330 |  |

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