US GAAP Disclosure List 2017

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Reorganizations


ItemTypePeriodBalanceDescription
Reorganizations text
Reorganization under Chapter 11 of US Bankruptcy Code Disclosure textThe entire disclosure for the description and amounts of reorganization under Chapter 11 of the US Bankruptcy Code.
Bankruptcy Claims text
Bankruptcy Proceedings text
Debtor-in-Possession Financing text
Financial Statement Presentation While in Chapter 11 text
Fresh-Start Balance Sheet text
Plan of Reorganization text
Reorganization Items text
Reorganization Value Disclosures text
Bankruptcy Claims, Last Date to File Claims with Bankruptcy CourtsdatedurationLast date (bar date) on which claims can be filed with the bankruptcy court, in CCYY-MM-DD format.
Bankruptcy Claims, Description of Material Contracts Assumed or AssignedtextDescription of material contracts assumed or assigned by the entity.
Bankruptcy Proceedings, Date Petition for Bankruptcy FileddatedurationDate petition for bankruptcy filed with the bankruptcy court, in CCYY-MM-DD format.
Bankruptcy Proceedings, Court Where Petition Was FiledtextUnited States Bankruptcy Court where petition for bankruptcy was filed.
Bankruptcy Proceedings, Description of ProceedingstextDescription of the bankruptcy proceedings, including the process for emergence from bankruptcy. Does not include a description of management's plans to improve operations to enable the entity to emerge from bankruptcy, or a description of planned facility closings, business exit activities and headcount reduction plans.
Bankruptcy Proceedings, Description of Creditor CommitteestextDiscussion of the creditors committees involved in the bankruptcy proceedings.
Debtor-in-Possession Financing, Date Arrangement Approved by Bankruptcy CourtdatedurationDate the debtor-in-possession financing was approved by bankruptcy court, in CCYY-MM-DD format.
Debtor-in-Possession Financing, Amount Arranged$instantcreditAmount debtor-in-possession financing arranged (but not necessarily all borrowed).
Debtor-in-Possession Financing, Amendments to Arrangement, Increase (Decrease) in Amount Arranged$durationcreditIncrease or Decrease over the original amount of debtor-in-possession financing made available, via amendment of the original agreement (but not necessarily all borrowed).
Debtor-in-Possession Financing, Borrowings Outstanding$instantcreditAmount of debtor-in-possession borrowings outstanding.
Debtor-in-Possession Financing, Letters of Credit Outstanding$instantcreditAmount of letters of credit outstanding under debtor-in-possession financing arrangement.
Debtor-in-Possession Financing, Interest Rate on Borrowings Outstanding%instantInterest rate on outstanding borrowings under debtor-in-possession financing arrangement.
Debtor-in-Possession Financing, Fee on Unused Borrowings%instantPercentage of fee on unused borrowings under debtor-in-possession financing arrangement.
Debtor Reorganization Items, Debtor-in-Possession Facility Financing Costs$durationdebitAmount of reorganization items related to debtor-in-possession facility financing costs.
Contractual Interest Expense on Prepetition Liabilities Not Recognized in Statement of Operations$durationdebitThe amount of contractual interest expense on prepetition liabilities not included in the statement of operations.
Interest Expense on Prepetition Liabilities Recognized in Statement of Operations$durationdebitThe amount of interest expense on prepetition obligations included in the statement of operations.
Liabilities Subject to Compromise Disclosures text
Fresh-Start Balance Sheet, Fresh-Start Balance Sheet DatedatedurationFresh-start balance sheet date, in CCYY-MM-DD format.
Fresh-Start Balance Sheet, Pro Forma Balance Sheet DatedatedurationFresh-start balance sheet pro forma date, in CCYY-MM-DD format.
Preconfirmation text
Schedule of Fresh-Start Adjustments textTabular disclosure of description and amounts of adjustments to historical balance sheet to arrive at fresh-start amounts following bankruptcy and reorganization with a different owner.
Postconfirmation text
Plan of Reorganization, Date Plan Expected to be FileddatedurationDate the plan of reorganization is expected to be filed with the bankruptcy court, in CCYY-MM-DD format.
Plan of Reorganization, Date Plan FileddatedurationDate the plan of reorganization is filed with the bankruptcy court, in CCYY-MM-DD format.
Plan of Reorganization, Date Plan Expected to be ConfirmeddatedurationDate the plan of reorganization is expected to be confirmed by the bankruptcy court, in CCYY-MM-DD format.
Plan of Reorganization, Date Plan ConfirmeddatedurationDate the plan of reorganization is approved by the bankruptcy court, in CCYY-MM-DD format.
Plan of Reorganization, Date Plan Expected to be EffectivedatedurationDate the plan of reorganization is expected to be effective, in CCYY-MM-DD format.
Plan of Reorganization, Date Plan is EffectivedatedurationDate the plan of reorganization is effective, in CCYY-MM-DD format.
Plan of Reorganization, Terms text
Debtor Reorganization Items, Debtor-in-Possession Facility Financing Costs$durationdebitAmount of reorganization items related to debtor-in-possession facility financing costs.
Debtor Reorganization Items, Provision for Expected Allowed Claims$durationdebitAmount of expense for claims expected to be incurred by an entity in reorganization.
Debtor Reorganization Items, Discharge of Claims and Liabilities$durationdebitAmount of reorganization items related to discharge of claims and liabilities upon emergence from bankruptcy.
Debtor Reorganization Items, Legal and Advisory Professional Fees$durationdebitAmount of reorganization items related to legal and advisory professional fees related to entities in bankruptcy.
Debtor Reorganization Items, Net Gain (Loss) on Rejection of Leases and Other Executory Contracts$durationcreditAmount of gain (loss) on rejection of leases and other executory contracts, reported as a reorganization item.
Debtor Reorganization Items, Employee Related Charges$durationdebitAmount of reorganization items related to employee related charges.
Debtor Reorganization Items, Retiree Related Charges$durationdebitAmount of reorganization items related to retiree related charges.
Debtor Reorganization Items, Pension and Other Postretirement Related Charges$durationdebitAmount of reorganization items related to pension and other postretirement related charges.
Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net$durationcreditAmount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.
Debtor Reorganization Items, Gain (Loss) on Asset Sales, Net$durationcreditAmount of gain (loss) on asset sales, reported as a reorganization item.
Debtor Reorganization Items, Interest Income on Accumulated Cash$durationcreditAmount of interest income on accumulated cash, reported as a reorganization item.
Debtor Reorganization Items, Impairment Loss$durationdebitAmount of reorganization items related to impairment loss.
Debtor Reorganization Items, Revaluation of Assets and Liabilities$durationdebitAmount recognized from the revaluation of assets and liabilities.
Debtor Reorganization Items, Other Expense (Income)$durationdebitAmount of expense (income) related to reorganization items classified as other.
Debtor Reorganization Items, Write-off of Debt Issuance Costs and Debt Discounts$durationdebitAmount of write-off of debt issuance costs and debt discounts related to prepetition debt obligations.
Nondebtor Reorganization Items, Legal and Advisory Professional Fees$durationdebitAmount of reorganization items related to legal and advisory professional fees related to entities not in bankruptcy.
Nondebtor Reorganization Items, Net (Gain) Loss on Settlement of Other Claims$durationcreditAmount of gain (loss) on settlement of other claims for entities not in bankruptcy, reported as a reorganization item.
Reorganization Items, Total$durationdebitTotal amount of reorganization items.
Reorganization Value, Methodology and AssumptionstextDescription of methodology and assumptions (such as discount rates, tax rates, and number of years of for which cash flows are projected, as well as sensitivity of assumptions that would have significantly affected the value and assumptions about anticipated conditions at variance from current conditions that are not otherwise apparent) related to determination of reorganization value.
Reorganization Value text

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