Reorganization Items, Net

9 Months Ended

Sep. 30, 2015

Reorganizations [Abstract]

Reorganization Items, Net

Expenses and income directly associated with the Chapter 11 Cases are reported separately in the Condensed Consolidated Statements of Operations as reorganization items as required by ASC 852. Reorganization items also include adjustments to reflect the carrying value of liabilities subject to compromise at their estimated allowed claim amounts, as such adjustments are determined.

The following table presents reorganization items (in thousands):

	For the three and nine months ended   September 30, 2015
Professional fees	$	17,722
Rejected executory contracts, leases and other	(705		)
Reorganization items, net	$	17,017

Net cash paid for reorganization items for the three and nine months ended September 30, 2015 totaled approximately $1.6 million.