XML 28 R17.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2
REORGANIZATION ITEMS, NET
 3 Months Ended
Mar. 31, 2024
Reorganizations [Abstract]  
REORGANIZATION ITEMS, NET REORGANIZATION ITEMS, NET
Reorganization items incurred as a result of the Chapter 11 Cases are presented separately in the accompanying condensed consolidated statements of operations for the three months ended March 31, 2024 and were as follows:

Three Months Ended March 31,
Reorganization Items, Net2024
(amounts in thousands)
Write-off of deferred debt issuance costs and unamortized premium$4,300 
Debt issuance costs associated with short-term borrowing2,508 
Professional fees19,227 
Reorganization items, net$26,035 

Professional fees included in Reorganization items, net represent fees for post-petition expenses related to the Chapter 11 Cases. Write-off of deferred debt issuance costs, write-off of deferred financing costs, and write-off of unamortized fair market value adjustment are included in Reorganization items, net.
As of March 31, 2024, $10.4 million of Reorganization items, net were unpaid and accrued in Accounts Payable and Accrued Expenses in the accompanying condensed consolidated balance sheet.