v3.25.2

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2025	Dec. 31, 2024
Accumulated amortization of deferred leasing costs	$ 42,538	$ 44,060
Common shares of beneficial interest, par value (in dollars per share)	$ 0.01	$ 0.01
Common shares of beneficial interest, shares authorized (in shares)	150,000,000	150,000,000
Common shares of beneficial interest, shares issued (in shares)	112,929,288	112,703,460
Common shares of beneficial interest, shares outstanding (in shares)	112,929,288	112,703,460
Investing Receivables
Investing receivable allowance for credit loss	$ 4,566	$ 2,792

Face amount or stated value per share of common stock.

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The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

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Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

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Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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For an unclassified balance sheet, the accumulated amortization, as of the reporting date, which represents the periodic charge to earnings of initial direct costs which have been deferred and are being allocated over the lease term in proportion to the recognition of rental income.

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Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

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COPT DEFENSE PROPERTIES 10-Q