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

Summary of Significant Accounting Policies - Intangible Assets on Property Acquisitions (Details)

v3.24.0.1

Summary of Significant Accounting Policies - Intangible Assets on Property Acquisitions (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible assets on real estate acquisitions
Gross Carrying Amount	$ 193,888	$ 197,468
Accumulated Amortization	187,036	187,509
Net Carrying Amount	6,852	9,959
In-place lease value
Intangible assets on real estate acquisitions
Gross Carrying Amount	124,884	125,207
Accumulated Amortization	121,424	120,178
Net Carrying Amount	3,460	5,029
Tenant relationship value
Intangible assets on real estate acquisitions
Gross Carrying Amount	53,953	57,210
Accumulated Amortization	50,987	52,803
Net Carrying Amount	2,966	4,407
Above-market leases
Intangible assets on real estate acquisitions
Gross Carrying Amount	13,718	13,718
Accumulated Amortization	13,558	13,476
Net Carrying Amount	160	242
Other
Intangible assets on real estate acquisitions
Gross Carrying Amount	1,333	1,333
Accumulated Amortization	1,067	1,052
Net Carrying Amount	$ 266	$ 281

- Definition

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

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