Reorganization Items

9 Months Ended

Sep. 30, 2015

Reorganization Items Disclosures [Abstract]

Reorganization items represent amounts incurred subsequent to the bankruptcy filing as a direct result of the filing of the Chapter 11 Cases and are comprised of the following:



	For the Three and Nine Months Ended September 30, 2015
	(in thousands)
Professional Fees Incurred	$	2,774
Non-Cash Expense for Write-off of Debt Issuance Costs Related to Senior Notes (a)	11,535
Reorganization Items	$	14,309

_____________________

(a) The carrying value of debt that is subject to compromise was adjusted to include the related unamortized debt issuance costs; this adjusted debt amount was compared to the probable amount of claim allowed, which resulted in a non-cash expense of $11.5 million.

For the nine months ended September 30, 2015, cash payments for reorganization items totaled $0.7 million.