Net Assets in Liquidation (Tables)

12 Months Ended

Mar. 31, 2013

Net Assets in Liquidation [Abstract]

Schedule of GUC Trust Units

	Year Ended March 31, 2013			Year Ended March 31, 2012
Outstanding or issuable at beginning of year		30,036,945			—
Issued during the year		274,604			29,923,831
Less: Issuable at beginning of year		(113,114	)		—
Add: Issuable at end of year		28,879			113,114
Outstanding or issuable at end of year		30,227,314			30,036,945

Allowed and Disputed General Unsecured Claims and potential Term Loan Avoidance Action Claims

(in thousands)	Allowed General Unsecured Claims		Disputed General Unsecured Claims			Term Loan Avoidance Action Claims		Maximum Amount of Unresolved Claims (1)			Total Claim Amount (2)
Total, April 1, 2011	$	29,770,812	$	8,153,860		$	1,500,000	$	9,653,860		$	39,424,672
New Allowed General Unsecured Claims		266,070		—			—		—			266,070
Disputed General Unsecured Claims resolved or disallowed		—		(2,948,593	)		—		(2,948,593	)		(2,948,593	)
Total, March 31, 2012		30,036,882		5,205,267			1,500,000		6,705,267			36,742,149
New Allowed General Unsecured Claims		190,362		—			—		—			190,362
Disputed General Unsecured Claims resolved or disallowed		—		(1,600,396	)		—		(1,600,396	)		(1,600,396	)
Total, March 31, 2013	$	30,227,244	$	3,604,871		$	1,500,000	$	5,104,871		$	35,332,115

(1) Maximum Amount of Unresolved Claims represents the sum of Disputed General Unsecured Claims and Term Loan Avoidance Action Claims.

(2) Total Claim Amount represents the sum of Allowed General Unsecured Claims and Maximum Amount of Unresolved Claims.