COPT Defense Properties Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Discontinued Operations and Assets Held for Sale (Tables)

Discontinued Operations and Assets Held for Sale (Tables)

12 Months Ended

Dec. 31, 2011

Discontinued Operations and Assets Held for Sale

	For the Years Ended December 31,

	2011			2010			2009
Revenue from real estate operations	$	23,336		$	28,805		$	32,314
Property operating expenses		(9,183	)		(10,438	)		(11,433	)
Depreciation and amortization		(6,687	)		(10,009	)		(11,517	)
Impairment losses		(23,256	)		—			—
Interest expense		(3,020	)		(3,380	)		(2,631	)
Loss on early extinguishment of debt		(340	)		—			—
Gain on sales of real estate		4,807			1,077			—

Discontinued operations	$	(14,343	)	$	6,055		$	6,733

Components of assets held for sale


Properties, net	$	108,356
Deferred rent receivable		2,800
Intangible assets on real estate acquisitions, net		1,737
Deferred leasing costs, net		3,723

Assets held for sale, net	$	116,616

- Definition

Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss).

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- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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