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Prior-Year Financial Statements of an Entity in Bankruptcy — 852-10-45 (Q&A 01) Classification of Excise Tax Related to a Pension Plan Asset Reversion — 852-10-45 (Q&A 02) Impact of a Bankruptcy on SEC Filing Requirements — 852-10-45 (Q&A 03) Financial Statements Filed on Form 8-K of an Entity Purchased Out of Bankruptcy — 852-10-45 (Q&A 04) Deleted — 852-10-45 (Q&A 05) Deleted — 852-10-45 (Q&A 06) Classification of Assets Pledged as Collateral — 852-10-45 (Q&A 07) Appropriate Reorganization Items — 852-10-45 (Q&A 08) Costs Associated With Inability to Return Defective Goods in Bankruptcy — 852-10-45 (Q&A 09) Sale of a Subsidiary Under Chapter 11 Bankruptcy Protection — 852-10-45 (Q&A 10) Allocation of ESOP Shares Upon Emergence From Bankruptcy — 852-10-45 (Q&A 11) Accounts Payable Reconciliation Adjustments as a Reorganization Item — 852-10-45 (Q&A 12) Adjustments of Recorded Liabilities During the Claims Reconciliation Process — 852-10-45 (Q&A 13) Stay Bonuses Offered During Bankruptcy Reorganization — 852-10-45 (Q&A 14) Accruing Interest Expense Related to a Capital Lease — 852-10-45 (Q&A 15) Accounting for a Bankrupt Subsidiary — 852-10-45 (Q&A 16) Deleted — 852-10-45 (Q&A 17) Confirmation of Bankruptcy Plan After Year-End — 852-10-45 (Q&A 18) Adopting Fresh-Start Reporting as of a Period's End — 852-10-45 (Q&A 19) The Meaning of "Material Conditions Precedent" in Determining When to Apply Fresh-Start Reporting — 852-10-45 (Q&A 20) Deleted — 852-10-45 (Q&A 21) Accounting for Subsidiaries in Fresh-Start Evaluation — 852-10-45 (Q&A 22) Emergence From Bankruptcy for Not-for-Profit Organizations — Applying Fresh-Start Reporting — 852-10-45 (Q&A 23) When to Apply Fresh-Start Reporting — 852-10-45 (Q&A 24) Change in Ownership During the Bankruptcy Reorganization Plan Period — Applying Fresh-Start Reporting — 852-10-45 (Q&A 25) Determining the Date to Begin Fresh-Start Reporting — 852-10-45 (Q&A 26) Gain or Loss on Sale Shortly After Emerging From Bankruptcy — 852-10-45 (Q&A 27) Cancellation of Common Stock in Reorganization — 852-10-45 (Q&A 28) Pushdown Accounting Upon Fresh-Start Reporting in Parent Bankruptcy — 852-10-45 (Q&A 29) Deleted — 852-10-45 (Q&A 30) Reserved — 852-10-45 (Q&A 31) Deleted — 852-10-45 (Q&A 32) Inventory Markdowns in Reorganizations — 852-10-45 (Q&A 33) Deleted — 852-10-45 (Q&A 34) Deleted — 852-10-45 (Q&A 35)Comparative Financial Statements for SEC Registrants — 852-10-45 (Q&A 36) Accounting for Troubled Debt in Bankruptcy Proceedings — 852-10-45 (Q&A 37) Deleted — 852-10-45 (Q&A 38) Deleted — 852-10-45 (Q&A 39) Delay After Reorganization Value Is Calculated — 852-10-45 (Q&A 40) Application of a Measurement Period to Entities Applying Fresh-Start Reporting — 852-10-45 (Q&A 41)
Prior-Year Financial Statements of an Entity in Bankruptcy — 852-10-45 (Q&A 01) Classification of Excise Tax Related to a Pension Plan Asset Reversion — 852-10-45 (Q&A 02) Impact of a Bankruptcy on SEC Filing Requirements — 852-10-45 (Q&A 03) Financial Statements Filed on Form 8-K of an Entity Purchased Out of Bankruptcy — 852-10-45 (Q&A 04) Deleted — 852-10-45 (Q&A 05) Deleted — 852-10-45 (Q&A 06) Classification of Assets Pledged as Collateral — 852-10-45 (Q&A 07) Appropriate Reorganization Items — 852-10-45 (Q&A 08) Costs Associated With Inability to Return Defective Goods in Bankruptcy — 852-10-45 (Q&A 09) Sale of a Subsidiary Under Chapter 11 Bankruptcy Protection — 852-10-45 (Q&A 10) Allocation of ESOP Shares Upon Emergence From Bankruptcy — 852-10-45 (Q&A 11) Accounts Payable Reconciliation Adjustments as a Reorganization Item — 852-10-45 (Q&A 12) Adjustments of Recorded Liabilities During the Claims Reconciliation Process — 852-10-45 (Q&A 13) Stay Bonuses Offered During Bankruptcy Reorganization — 852-10-45 (Q&A 14) Accruing Interest Expense Related to a Capital Lease — 852-10-45 (Q&A 15) Accounting for a Bankrupt Subsidiary — 852-10-45 (Q&A 16) Deleted — 852-10-45 (Q&A 17) Confirmation of Bankruptcy Plan After Year-End — 852-10-45 (Q&A 18) Adopting Fresh-Start Reporting as of a Period's End — 852-10-45 (Q&A 19) The Meaning of "Material Conditions Precedent" in Determining When to Apply Fresh-Start Reporting — 852-10-45 (Q&A 20) Deleted — 852-10-45 (Q&A 21) Accounting for Subsidiaries in Fresh-Start Evaluation — 852-10-45 (Q&A 22) Emergence From Bankruptcy for Not-for-Profit Organizations — Applying Fresh-Start Reporting — 852-10-45 (Q&A 23) When to Apply Fresh-Start Reporting — 852-10-45 (Q&A 24) Change in Ownership During the Bankruptcy Reorganization Plan Period — Applying Fresh-Start Reporting — 852-10-45 (Q&A 25) Determining the Date to Begin Fresh-Start Reporting — 852-10-45 (Q&A 26) Gain or Loss on Sale Shortly After Emerging From Bankruptcy — 852-10-45 (Q&A 27) Cancellation of Common Stock in Reorganization — 852-10-45 (Q&A 28) Pushdown Accounting Upon Fresh-Start Reporting in Parent Bankruptcy — 852-10-45 (Q&A 29) Deleted — 852-10-45 (Q&A 30) Reserved — 852-10-45 (Q&A 31) Deleted — 852-10-45 (Q&A 32) Inventory Markdowns in Reorganizations — 852-10-45 (Q&A 33) Deleted — 852-10-45 (Q&A 34) Deleted — 852-10-45 (Q&A 35)Comparative Financial Statements for SEC Registrants — 852-10-45 (Q&A 36) Accounting for Troubled Debt in Bankruptcy Proceedings — 852-10-45 (Q&A 37) Deleted — 852-10-45 (Q&A 38) Deleted — 852-10-45 (Q&A 39) Delay After Reorganization Value Is Calculated — 852-10-45 (Q&A 40) Application of a Measurement Period to Entities Applying Fresh-Start Reporting — 852-10-45 (Q&A 41)