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Define and discuss the accounting treatment for extraordinary items.
Chapter 11
A chapter of the United States Bankruptcy Code that permits reorganization under the bankruptcy laws of the United States.
Chapter 13
A section of the U.S. bankruptcy code allowing individuals earning a regular income to develop a plan to repay all or part of their debts.
Liquidation Cases
Legal processes where a company's assets are distributed to claimants, typically occurring when a company becomes insolvent.
Bankruptcy Proceeding
The legal process by which a person or entity unable to repay debts to creditors seeks to have the debts relieved by the court.
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