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

Annual report pursuant to Section 13 and 15(d)

Cover
- Cover Page
- Audit Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Intangible Assets on Property Acquisitions (Details)

v3.22.0.1

Intangible Assets on Property Acquisitions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Intangible assets on real estate acquisitions
Gross Carrying Amount	$ 198,724	$ 201,826
Accumulated Amortization	184,157	182,577
Net Carrying Amount	14,567	19,249
Amortization of the intangible assets	$ 4,700	8,000	$ 8,700
Weighted average amortization period of intangible assets	7 years
Estimated future amortization expense associated with the intangible asset categories for the next five years
2022	$ 3,200
2023	2,800
2024	2,200
2025	2,000
2026	1,300
In-place lease value
Intangible assets on real estate acquisitions
Gross Carrying Amount	125,591	128,693
Accumulated Amortization	118,983	120,010
Net Carrying Amount	$ 6,608	8,683
Weighted average amortization period of intangible assets	5 years
Tenant relationship value
Intangible assets on real estate acquisitions
Gross Carrying Amount	$ 58,082	58,082
Accumulated Amortization	50,701	48,163
Net Carrying Amount	$ 7,381	9,919
Weighted average amortization period of intangible assets	8 years
Above-market leases
Intangible assets on real estate acquisitions
Gross Carrying Amount	$ 13,718	13,718
Accumulated Amortization	13,435	13,380
Net Carrying Amount	$ 283	338
Weighted average amortization period of intangible assets	7 years
Other
Intangible assets on real estate acquisitions
Gross Carrying Amount	$ 1,333	1,333
Accumulated Amortization	1,038	1,024
Net Carrying Amount	$ 295	$ 309
Weighted average amortization period of intangible assets	21 years

- Definition

Weighted average amortization period of finite-lived intangible assets acquired either individually or as part of a group of assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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