Covariant description of the black hole entropy in 3D gravity
  We study the entropy of the black hole with torsion using the covariant form of the partition function. The regularization of infinities appearing in the semiclassical calculation is shown to be consistent with the grand canonical boundary conditions. The correct value for the black hole entropy is obtained provided the black hole manifold has two boundaries, one at infinity and one at the horizon. However, one can construct special coordinate systems, in which the entropy is effectively associated with only one of these boundaries. 
M. Blagojevic and B. Cvetkovic