XML 103 R50.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Schedule II (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block] | SCHEDULE II JBG SMITH PROPERTIES VALUATION AND QUALIFYING ACCOUNTS
| Balance at Beginning of Year |  | Additions Charged Against Operations |  | Adjustments to Valuation Accounts |  | Uncollectible Accounts Written‑off |  | Balance at End of Year
| (In thousands)
Allowance for doubtful accounts (1) for year ended December 31: |  |  |  |  |  |  |  |  |
2019 (2) | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
2018 | $ | 6,285 |  |  | $ | 3,298 |  |  | $ | — |  |  | $ | (1,989 | ) |  | $ | 7,594 |
2017 | $ | 4,526 |  |  | $ | 3,807 |  |  | $ | — |  |  | $ | (2,048 | ) |  | $ | 6,285 |
_______________
(1) | Includes allowance for doubtful accounts related to tenant and other receivables and deferred rent receivable.
(2) Due to the adoption of Topic 842 as of January 1, 2019, we recognize changes in the assessment of collectability of tenant receivables as adjustments to the specific tenant’s receivable in our balance sheet and to "Property rentals revenue" in our statement of operations. Prior to the adoption of Topic 842, we recorded estimated losses on tenant receivables as an allowance for doubtful accounts in our balance sheets and to "Property operating expenses" in our statements of operations.

X
- 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
Name: | srt_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | srt_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | srt_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration