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ASC 852-10-20 Glossary

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ASC 852-10-20 Glossary

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Absolute Priority Doctrine Administrative Expenses Allowed Claim Automatic Stay Provisions Bankruptcy Code Bankruptcy Court Chapter 11 Chapter 7 Claim Confirmed Plan Consenting Classes Cram-Down Provisions Debtor-in-Possession Disclosure Statement Emerging Entity Impaired Claims Liquidating Bank Nonconsenting Class Obligations Subject to Compromise Petition Plan of Reorganization Postpetition Liabilities Prepetition Liabilities Reorganization Items Reorganization Proceeding Reorganization Value Secured Claim Terminal Value Trustee Undersecured Claim Unsecured Claim

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