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Equity | 9 Months Ended
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Sep. 30, 2018
Equity [Abstract] |
Equity | Equity During the nine months ended September 30, 2018, COPT issued 4.5 million common shares under its forward equity sale agreements for net proceeds of $132.5 million. COPT contributed the net proceeds from these issuances to COPLP in exchange for an equal number of units in COPLP. COPT’s remaining capacity under the forward equity sale agreements was 3.0 million common shares as of September 30, 2018. During the nine months ended September 30, 2018, COPT issued 991,664 common shares at a weighted average price of $30.46 per share under its existing at-the-market (“ATM”) stock offering program. Net proceeds from the shares issued totaled $29.8 million, after payment of $0.5 million in commissions to sales agents. COPT contributed the net proceeds from these issuances to COPLP in exchange for an equal number of units in COPLP. As of September 30, 2018, COPT’s remaining capacity under this ATM program is an aggregate gross sales price of $39.8 million in common share sales. During the nine months ended September 30, 2018, certain COPLP limited partners converted 1.9 million common units in COPLP for an equal number of common shares in COPT. We declared dividends per COPT common share and COPLP common unit of $0.275 in the three months ended September 30, 2018 and 2017 and $0.825 in the nine months ended September 30, 2018 and 2017. See Note 14 for disclosure of COPT common share and COPLP common unit activity pertaining to our share-based compensation plans.

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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