REORGANIZATION ITEMS, NET (Tables)

12 Months Ended

Dec. 31, 2016

REORGANIZATION ITEMS, NET

Schedule of Reorganization items, net

	Successor						Predecessor
							Period from		Period from		Period from
	Year		Year		Period from		January 1 to		January 1 to		January 1 to
	Ended		Ended		July 9 to		July 9,		July 9,		July 9,
	December 31,		December 31,		December 31,		2014		2014		2014
	2016		2015		2014		(As Reported)		Adjustment (c)		(As Restated)
Professional fees incurred	$	201	$	708	$	968	$	34,981	$	—	$	34,981
Trustee fees incurred		71		377		623		251		—		251
Total reorganization fees	$	272	$	1,085	$	1,591	$	35,232	$	—	$	35,232
Gain on settlement of liabilities subject to compromise	$	—	$	—	$	—	$	(1,187,689)	$	1,187,689	$	—
Net gain on debt and equity discharge and issuance		—		—		—		(775,086)		775,086		—
Gain on settlement of liabilities subject to compromise in exchange for equity issuance, net (a)		—		—		—		—		(33,832)		(33,832)
Fresh-start reporting adjustments (b)		—		—		—		1,045,376		(131,136)		914,240
Total fresh-start adjustment	$	—	$	—	$	—	$	(917,399)	$	1,797,807	$	880,408
Total reorganization items, net	$	272	$	1,085	$	1,591	$	(882,167)	$	1,797,807	$	915,640

(a) For determination of this amount see footnote (a), subnote 1. in Note 1 under the table “Fresh-Start Adjustments.”

(b) For determination of this amount see footnote (c) in Note 1 under the table “Fresh-Start Adjustments.”

See Note 25 — Restatement of Consolidated Financial Statements of the Predecessor Company.