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If all classes of creditors accept the debtor's Chapter 11 plan, the court cannot refuse to confirm it.
Fair Value
The estimated market value of an asset or liability, based on current prices in active markets.
Reporting Unit
A component or segment of an organization for which discrete financial information is available and reviewed by the operating segment's management.
Carrying Values
The book value of assets and liabilities as reported on the balance sheet, considering depreciation, amortization, and impairment costs.
Systematic Basis
A methodological approach of allocating costs or revenues over a specified period of time in a consistent and logical manner.
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