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.