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Under U.S.Bankruptcy code,claims against the firm are prioritized along the lines of secured creditors followed in order by:
Fixed Assets
Long-term tangible assets used in the operations of a business that are not expected to be converted into cash in the near future.
Sales Increase
A rise in the volume or value of product units or services sold by a company, indicating growth in business activity.
Retention Ratio
The proportion of net income that is retained in the business rather than distributed to shareholders as dividends.
Dividend Payout Ratio
A financial indicator showing the proportion of a company's profits distributed to its shareholders as dividends.
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