Find, correct to the nearest degree, the angle between the planes. 
Definitions:
Debt Restructure
The process of renegotiating the terms of existing debt agreements to provide a more favorable outcome for the borrower, potentially including changes to interest rates, repayment schedules, or the amount owed.
Future Cash Flows
Estimates of the amount of money expected to flow in and out of the business in the future.
Book Value
The net value of a company's assets minus its liabilities, as recorded on the balance sheet.
Factored Receivables
Accounts receivable that have been sold to a third party (the factor) for immediate cash, minus a fee.
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