Schedule II - Valuation and Qualifying Accounts (Notes)

12 Months Ended

Dec. 31, 2015

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, 2015, 2014 and 2013

(Dollars 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, 2015	$	717	$	1,125		$	98		$	(415	)	$	1,525
Year ended December 31, 2014	$	2,976	$	278		$	—		$	(2,537	)	$	717
Year ended December 31, 2013	$	4,694	$	(65	)	$	—		$	(1,653	)	$	2,976
Allowance for Deferred Rent Receivable
Year ended December 31, 2015	$	1,418	$	—		$	544		$	—		$	1,962
Year ended December 31, 2014	$	2,126	$	—		$	(708	)	$	—		$	1,418
Year ended December 31, 2013	$	913	$	—		$	1,213		$	—		$	2,126
Allowance for Deferred Tax Asset
Year ended December 31, 2015	$	2,062	$	—		$	—		$	—		$	2,062
Year ended December 31, 2014	$	2,062	$	—		$	—		$	—		$	2,062
Year ended December 31, 2013	$	207	$	1,855		$	—		$	—		$	2,062

(1) Amounts charged to costs and expenses are net of recoveries.

(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.