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

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Income Taxes (Details)

v2.4.1.9

Income Taxes (Details) (USD $) In Thousands, unless otherwise specified	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax [Line Items]
Minimum adjusted taxable income to be distributed to shareholders to qualify as a REIT (as a percent)									90.00%
Subsequent period during which entity would be disqualified as a REIT if during any tax year entity fails to qualify as a REIT (in years)									4 years
Net income	$ 5,937us-gaap_ProfitLoss	$ 24,548us-gaap_ProfitLoss	$ 9,050us-gaap_ProfitLoss	$ 5,671us-gaap_ProfitLoss	$ 92,672us-gaap_ProfitLoss	$ (2,000)us-gaap_ProfitLoss	$ (4,405)us-gaap_ProfitLoss	$ 15,277us-gaap_ProfitLoss	$ 45,206us-gaap_ProfitLoss	$ 101,544us-gaap_ProfitLoss	$ 20,341us-gaap_ProfitLoss
Adjustments:
Noncontrolling interests, gross									(3,247)	(4,061)	(622)
Other									0	0	741
Taxable income									79,260	110,656	7,488
Corporate Office Properties, L.P.
Income Tax [Line Items]
Net income	5,937	24,548	9,050	5,671	92,672	(2,000)	(4,405)	15,277	45,206	101,544	20,341
Adjustments:
Rental revenue recognition									(3,932)	1,303	(10,794)
Compensation expense recognition									1,912	8,987	(2,669)
Operating expense recognition									(2,260)	(1,663)	1,158
Gain on sales of properties									(1,404)	(50,860)	(74,858)
Impairment losses									1,367	32,047	66,910
Loss on interest rate derivatives									0	0	(29,805)
Gains from non-real estate investments									405	0	7,854
Income from service operations									(391)	1,650	1,500
Income tax expense									310	1,978	381
Depreciation and amortization									41,500	20,834	24,804
Interest expense									920	2,057	3,978
Income from unconsolidated entities									(187)	3,148	(725)
Noncontrolling interests, gross									(3,285)	(7,837)	(636)
Other									2,346	1,529	(70)
Taxable income									$ 82,507	$ 114,717	$ 7,369

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The charge against earnings from continuing and noncontinuing operations resulting from the aggregate write down of all assets from their carrying value to their fair value.

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Represents the minimum percentage of adjusted taxable income required to be distributed to shareholders for qualifying as a real estate investment trust.

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Represents the amount by which depreciation and amortization expense recognized on the consolidated statements of operations for the period was greater than the amount recognized for tax purposes for the period.

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Represents the amount by which gains from non real estate investments recognized on the consolidated statements of operations for the period was less than (greater than) the amount recognized for tax purposes for the period.

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Represents the amount by which gain on sales of properties recognized on the consolidated statements of operations for the period was less than the amount recognized for tax purposes for the period.

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Represents the subsequent number of years during which the entity would be disqualified as a real estate investment trust, if during any tax year the entity fails to qualify as a real estate investment trust.

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