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Equity (Deficit) and Earnings (Loss) per Share (Tables)
 3 Months Ended
Mar. 31, 2014
Earnings Per Share [Abstract]  
Schedule of Changes in Total Equity (Deficit)
The changes in total equity (deficit) for the period from December 31, 2013 to March 31, 2014 are shown below (in thousands):
 
Pacific Office Properties Trust, Inc.
 
Non-controlling interest - Preferred
 
Non-controlling interest - Common
 
Total
Balance at December 31, 2013
$
(144,471
)
 
$
127,268

 
$
(67,329
)
 
$
(84,532
)
Net income (loss)
(590
)
 
568

 
(3,673
)
 
(3,695
)
Dividends and distributions
(437
)
 
(568
)
 
—

 
(1,005
)
Balance at March 31, 2014
$
(145,498
)
 
$
127,268

 
$
(71,002
)
 
$
(89,232
)
Schedule of Basic and Diluted Loss Per Share/Unit
The following is the basic and diluted loss per share (in thousands, except share and per share amounts):
 
For the three months ended March 31,
 
2014
 
2013
Net loss attributable to common stockholders - basic and diluted(1)
$
(1,027
)
 
$
(761
)
 
 
 
 
Weighted average number of common shares
3,941,242

 
3,941,242

Potentially dilutive common shares(2)
—

 
—

Weighted average number of common shares outstanding - basic and diluted
3,941,242

 
3,941,242

Net loss per common share - basic and diluted
$
(0.26
)
 
$
(0.19
)

(1)
For each of the three month periods ended March 31, 2014 and 2013, net loss attributable to common stockholders includes $0.6 million of priority allocation to Preferred Unit holders which is included in non-controlling interests in the consolidated statements of operations. The Company continues to accrue the distributions but does not anticipate paying the distributions in the near term. See below for additional detail.
(2)
For each of the three month periods ended March 31, 2014 and 2013, 14,101,004 shares of Class A Common Stock which may be issued upon redemption of Common Units, 32,597,528 shares of Class A Common Stock which may be issued upon conversion of Preferred Units and subsequent redemption, and 2,410,839 shares of Senior Common Stock were excluded from the calculation of diluted earnings per share because they were anti-dilutive due to our net loss position;
Refer to “Non-controlling Interests” and “Stockholders’ Equity (Deficit)” in this footnote for the redemption and conversion terms and conditions of the Preferred Units and Senior Common Stock.