Table of Contents
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Front Cover
Letter to Shareholders
FORM 10-K
Table of Contents
FORWARD-LOOKING STATEMENTS
PART I
Item 1. Business
Item 1A. Risk Factors
Item 1B. Unresolved Staff Comments
Item 2. Properties
Item 3. Legal Proceedings
Item 4. Mine Safety Disclosures
PART II
Item 5. Market for Registrants’ Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Item 6. Selected Financial Data
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Item 7A. Quantitative and Qualitative Disclosures about Market Risk
Item 8. Financial Statements and Supplementary Data
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Item 9A. Controls and Procedures
Item 9B. Other Information
PART III
Part 10. Directors, Executive Officers and Corporate Governance
Part 11. Executive Compensation
Part 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
Part 13. Certain Relationships and Related Transactions, and Director Independence
Part 14. Principal Accountant Fees and Services
PART IV
Item 15. Exhibits and Financial Statement Schedules
SIGNATURES
FINANCIAL STATEMENTS AND SCHEDULES
Management’s Reports of Internal Control Over Financial Reporting
Corporate Office Properties Trust
Corporate Office Properties, L.P.
Reports of Independent Registered Public Accounting Firm
Corporate Office Properties Trust
Corporate Office Properties, L.P.
Consolidated Financial Statements of Corporate Office Properties Trust
Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Comprehensive Income/Loss
Consolidated Statements of Equity
Consolidated Statements of Cash Flows
Consolidated Financial Statements of Corporate Office Properties, L.P.
Consolidated Balance Sheets
Consolidated Statements of Operations
Consolidated Statements of Comprehensive Income/Loss
Consolidated Statements of Equity
Consolidated Statements of Cash Flows
Notes to Consolidated Financial Statements
1. Organization
2. Summary of Significant Accounting Policies
3. Fair Value Measurements
4. Concentration of Revenue
5. Properties, net
6. Real Estate Joint Ventures
7. Intangible Assets on Real Estate Acquisitions
8. Investing Receivables
9. Prepaid Expenses and Other Assets, Net
10. Debt
11. Interest Rate Derivatives
12. Redeemable Noncontrolling Interests
13. Equity - COPT and Subsidiaries
14. Equity - COPLP and Subsidiaries
15. Share-Based Compensation and Other Compensation Matters
16. Operating Leases
17. Information by Business Segment
18. Discontinued Operations
19. Earnings Per Share (“EPS”) and Earnings Per Unit (“EPU”)
20. Commitments and Contingencies
21. Subsequent Event
22. Quarterly Data (Unaudited)
Financial Statements Schedules
Schedule II—Valuation and Qualifying Accounts
Schedule III—Real Estate and Accumulated Depreciation
Corporate Information
Final Page