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Earnings Per Share ("EPS") (Tables)

6 Months Ended

Jun. 30, 2021

Earnings Per Share [Abstract]

Summary of calculation of numerator and denominator in basic and diluted earnings per share

Summaries of the numerator and denominator for purposes of basic and diluted EPS calculations are set forth below (in thousands, except per share data):

			For the Three Months Ended June 30,												For the Six Months Ended June 30,
			2021						2020						2021						2020
Numerator:
Net income attributable to COPT			$	42,401					$	23,497					$	35,732					$	47,551
Income attributable to share-based compensation awards			(136)						(115)						(244)						(220)
Numerator for basic EPS on net income attributable to COPT common shareholders			42,265						23,382						35,488						47,331
Redeemable noncontrolling interests			(20)						—						7						—
Income attributable to share-based compensation awards			11						6						9						14
Numerator for diluted EPS on net income attributable to COPT common shareholders			$	42,256					$	23,388					$	35,504					$	47,345
Denominator (all weighted averages):
Denominator for basic EPS (common shares)			111,974						111,800						111,931						111,762
Dilutive effect of redeemable noncontrolling interests			133						—						125						—
Dilutive effect of share-based compensation awards			297						321						280						280
Denominator for diluted EPS (common shares)			112,404						112,121						112,336						112,042
Basic EPS			$	0.38					$	0.21					$	0.32					$	0.42
Diluted EPS			$	0.38					$	0.21					$	0.32					$	0.42

Schedule of securities excluded from computation of diluted earnings per share

Our diluted EPS computations do not include the effects of the following securities since the conversions of such securities would increase diluted EPS for the respective periods (in thousands):

			Weighted Average Shares Excluded from Denominator
			For the Three Months Ended June 30,												For the Six Months Ended June 30,
			2021						2020						2021						2020
Conversion of common units			1,262						1,237						1,254						1,232
Conversion of redeemable noncontrolling interests			776						878						799						944
Conversion of Series I Preferred Units			—						176						—						176

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- References

No definition available.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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