Where are the degrees of freedom responsible for black-hole entropy?

Considering the entanglement between quantum field degrees of freedom inside and outside the horizon as a plausible source of black-hole entropy, we address the question: where are the degrees of freedom that give rise to this entropy located? When the field is in ground state, the black-hole area law is obeyed and the degrees of freedom near the horizon contribute most to the entropy. However, for excited state, or a superposition of ground state and excited state, power-law corrections to the area law are obtained, and more significant contributions from the degrees of freedom far from the horizon are shown