US GAAP Disclosure List 2017

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Schedule of Fresh-Start Adjustments


ItemTypePeriodBalanceDescription
Fresh-Start Adjustments textDescription and amount of adjustment to historical balance sheet to arrive at fresh-start amount.
Fresh-Start Adjustment textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Fresh-Start Adjustments textInformation by type of adjustment following bankruptcy and reorganization.
Fresh-Start Adjustment, DescriptiontextThe effect of the fresh-start adjustment on asset, liability and equity accounts included in the preconfirmation balance sheet that is the basis to arrive at the postconfirmation balance sheet.
Fresh-Start Adjustment, Increase (Decrease), Assets text
Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity text
Type of Fresh-Start Adjustment durationThe types of fresh-start entries made to preconfirmation balance sheet to arrive at postconfirmation balance sheet. These adjustments may include, but are not limited to: discharge of debt, exchange of stock, revaluation of assets and revaluation of liabilities.
Fresh-Start Adjustment, Increase (Decrease), Current Assets text
Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net text
Fresh-Start Adjustment, Increase (Decrease), Other Assets text
Fresh-Start Adjustment, Increase (Decrease), Assets, Total$instantdebitTotal fresh-start adjustment to assets.
Fresh-Start Adjustment, Increase (Decrease), Liabilities text
Fresh-Start Adjustment, Increase (Decrease), Stockholders' Equity text
Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity, Total$instantcreditTotal fresh-start adjustment to liabilities and stockholders' equity.
Discharge of Debt durationExtinguishment of liabilities subject to compromise (under the plan of reorganization) including cash payments, issuance of new debt, issuance of new stock, and gain on debt discharge.
Exchange of Stock for Stock durationThis type of entry reflects the exchange of predecessor common and preferred stock with common stock of the successor entity.
Revaluation of Assets durationThe revaluation of an entity's assets to take into account the increase (decrease) in value subject to the plan of bankruptcy.
Revaluation of Liabilities durationThe revaluation of an entity's liabilities to take into account changes in value subject to the plan of bankruptcy.
Fresh-Start Adjustment, Increase (Decrease), Cash and Cash Equivalents$instantdebitAmount of fresh-start adjustment to cash and cash equivalents.
Fresh-Start Adjustment, Increase (Decrease), Restricted Cash and Cash Equivalents, Current$instantdebitAmount of fresh-start adjustment to current restricted cash and cash equivalents.
Fresh-Start Adjustment, Increase (Decrease), Short-term Investments$instantdebitAmount of fresh-start adjustment to short-term investments.
Fresh-Start Adjustment, Increase (Decrease), Receivables, Net$instantdebitAmount of fresh-start adjustment to receivables.
Fresh-Start Adjustment, Increase (Decrease), Inventories$instantdebitAmount of fresh-start adjustment to inventories.
Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Assets, Current$instantdebitAmount of fresh-start adjustment to current deferred income tax assets.
Fresh-Start Adjustment, Increase (Decrease), Prepaid and Other Current Assets$instantdebitAmount of fresh-start adjustment to prepaid and other current assets.
Fresh-Start Adjustment, Increase (Decrease), Current Assets, Total$instantdebitTotal fresh-start adjustment to current assets.
Fresh-Start Adjustment, Increase (Decrease), Land$instantdebitAmount of fresh-start adjustment to land.
Fresh-Start Adjustment, Increase (Decrease), Buildings and Improvements$instantdebitAmount of fresh-start adjustment to buildings and improvements.
Fresh-Start Adjustment, Increase (Decrease), Equipment$instantdebitAmount of fresh-start adjustment to equipment.
Fresh-Start Adjustment, Increase (Decrease), Furniture and Fixtures$instantdebitAmount of fresh-start adjustment to furniture and fixtures.
Fresh-Start Adjustment, Increase (Decrease), Leasehold Improvements$instantdebitAmount of fresh-start adjustment to leasehold improvements.
Fresh-Start Adjustment, Increase (Decrease), Other Property and Equipment$instantdebitAmount of fresh-start adjustment to other property and equipment.
Fresh-Start Adjustment, Increase (Decrease), Property under Capital Lease Arrangements$instantdebitAmount of fresh-start adjustment to property under capital leases.
Fresh-Start Adjustment, Increase (Decrease), Accumulated Depreciation and Amortization$instantcreditAmount of fresh-start adjustment to accumulated depreciation and amortization.
Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net, Total$instantdebitTotal fresh-start adjustment to property and equipment, net.
Fresh-Start Adjustment, Increase (Decrease), Investments$instantdebitAmount of fresh-start adjustment to investments.
Fresh-Start Adjustment, Increase (Decrease), Amortizable Intangible Assets$instantdebitAmount of fresh-start adjustment to amortizable intangible assets.
Fresh-Start Adjustment, Increase (Decrease), Nonamortizable Intangible Assets$instantdebitAmount of fresh-start adjustment to nonamortizable intangible assets.
Fresh-Start Adjustment, Increase (Decrease), Restricted Cash and Cash Equivalents, Noncurrent$instantdebitAmount of fresh-start adjustment to noncurrent restricted cash and cash equivalents.
Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Assets, Noncurrent$instantdebitAmount of fresh-start adjustment to noncurrent deferred income tax assets.
Fresh-Start Adjustment, Increase (Decrease), Goodwill$instantdebitAmount of fresh-start adjustment to goodwill.
Fresh-Start Adjustment, Increase (Decrease), Reorganization Value in Excess of Amounts Allocable to Identifiable Assets$instantdebitAmount of fresh-start adjustment to reorganization value in excess of amounts allocable to identifiable assets (generally due to the revaluation of assets and liabilities).
Fresh-Start Adjustment, Increase (Decrease), Debt Issuance Costs$instantdebitAmount of increase (decrease) in debt issuance costs from fresh-start adjustment.
Fresh-Start Adjustment, Increase (Decrease), Other Assets, Noncurrent$instantdebitAmount of fresh-start adjustment to total other noncurrent assets.
Fresh-Start Adjustment, Increase (Decrease), Other Assets, Total$instantdebitTotal fresh-start adjustment to other assets.
Fresh-Start Adjustment, Increase (Decrease), Current Liabilities text
Fresh-Start Adjustment, Increase (Decrease), Long-term Debt text
Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations text
Fresh-Start Adjustment, Increase (Decrease), Liabilities Subject to Compromise$instantcreditAmount of fresh-start adjustment to liabilities subject to compromise.
Fresh-Start Adjustment, Increase (Decrease), Liabilities, Total$instantcreditTotal fresh-start adjustment to liabilities.
Fresh-Start Adjustment, Increase (Decrease), Preferred Stock$instantcreditAmount of fresh-start adjustment to preferred stock.
Fresh-Start Adjustment, Increase (Decrease), Common Stock$instantcreditAmount of fresh-start adjustment to common stock.
Fresh-Start Adjustment, Increase (Decrease), Additional Paid-in Capital$instantcreditAmount of fresh-start adjustment to additional paid-in capital.
Fresh-Start Adjustment, Increase (Decrease), Retained Earnings (Deficit)$instantcreditAmount of fresh-start adjustment to retained earnings or deficit.
Fresh-Start Adjustment, Increase (Decrease), Accumulated Other Comprehensive Income (Loss)$instantcreditAmount of fresh-start adjustment to accumulated other comprehensive Income or Loss.
Fresh-Start Adjustment, Increase (Decrease), Preferred and Common Stock Held in Treasury$instantdebitAmount of fresh-start adjustment to preferred and common stock held in treasury.
Fresh-Start Adjustment, Increase (Decrease), Stockholders' Equity, Total$instantcreditTotal fresh-start adjustment to stockholders' equity.

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