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Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Accumulated amortization of deferred leasing costs | $ 30,375 | $ 33,782
Common Shares of beneficial interest, par value (in dollars per share) | $ 0.01 | $ 0.01
Common Shares of beneficial interest, shares authorized | 150,000,000 | 150,000,000
Common Shares of beneficial interest, shares issued | 112,181,759 | 112,068,705
Common Shares/units of beneficial interest, shares outstanding | 112,181,759 | 112,068,705
Corporate Office Properties, L.P |  |
Accumulated amortization of deferred leasing costs | $ 30,375 | $ 33,782
General Partner | Corporate Office Properties, L.P |  |
Common Shares/units of beneficial interest, shares outstanding | 112,181,759 | 112,068,705
Limited Partner | Corporate Office Properties, L.P |  |
Common Shares/units of beneficial interest, shares outstanding | 1,352,430 | 1,482,425
Preferred units, outstanding |  | 352,000
Investing Receivables |  |
Investing receivable allowance for credit loss | $ 2,851 | $ 0
Investing Receivables | Corporate Office Properties, L.P |  |
Investing receivable allowance for credit loss | $ 2,851 |

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