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Equity | 3 Months Ended
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Mar. 31, 2019
Equity [Abstract] |
Equity | Equity During the three months ended March 31, 2019, COPT issued 1.6 million common shares under its forward equity sale agreements for net proceeds of $46.5 million. COPT contributed the net proceeds from these issuances to COPLP in exchange for an equal number of units in COPLP. COPT has no remaining capacity under the forward equity sale agreements as of March 31, 2019. As of March 31, 2019, COPT had remaining capacity under its at-the-market stock offering program equal to an aggregate gross sales price of $300 million in common share sales. During the three months ended March 31, 2019, certain COPLP limited partners converted 5,500 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 March 31, 2019 and 2018. See Note 15 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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