How are the degrees of freedom responsible for entropy in BTZ spacetime?

The entanglement entropy approach to study the dependence of entropy upon the location of degrees of freedom (dof) (near/far) from the horizon is discussed in this article. We try to understand the physical deviation of the area law for the excited states by incorporating the logarithmic and power law corrections. We show that the dof near the horizon gives contribution to the total entropy of the system in the ground state and away from the event horizon gives contribution to the excited state.