Summary of Significant Accounting Policies (Tables) (QualityTech, LP [Member])

9 Months Ended

Sep. 30, 2013

QualityTech, LP [Member]

Deferred Financing Costs, Net of Accumulated Amortization

Deferred financing costs, net of accumulated amortization, are as follows (dollars in thousands):

(dollars in thousands)	September 30, 2013 (unaudited)			December 31, 2012
Deferred financing costs	$	9,159		$	10,165
Accumulated amortization		(1,231	)		(3,309	)
Deferred financing costs, net	$	7,928		$	6,856

Deferred Leasing Costs, Net of Accumulated Amortization

Deferred leasing costs, net of accumulated amortization are as follows:

(dollars in thousands)	September 30, 2013 (unaudited)			December 31, 2012
Deferred leasing costs	$	17,030		$	12,567
Accumulated amortization		(5,768	)		(4,361	)
Deferred leasing costs, net	$	11,262		$	8,206

Financial Instruments Held at Fair Value

The Company’s financial instruments held at fair value are presented below as of September 30, 2013 and December 31, 2012 (dollars in thousands):

			Fair Value Measurements
	Carrying Value		Level 1		Level 2		Level 3
September 30, 2013
Financial Liabilities:
Interest rate swap liability(1)	$	547	$	—	$	547	$	—
December 31, 2012
Financial Assets:
Restricted deposits, held at fair value	$	146	$	146	$	—	$	—
Financial Liabilities:
Interest rate swap liability(1)	$	767	$	—	$	767	$	—

(1) The Company used inputs from quoted prices for similar assets and liabilities in active markets that are directly or indirectly observable relating to the measurement of the interest rate swaps. The fair value measurement of the interest rate swaps have been classified as Level 2.