REORGANIZATION ITEMS

Expenses and income directly associated with the Chapter 11 Cases are reported separately in the condensed statements of consolidated income (loss) as reorganization items as required by ASC 852, Reorganizations. Reorganization items also include adjustments to reflect the carrying value of liabilities subject to compromise (LSTC) at their estimated allowed claim amounts, as such adjustments are determined. The following table presents reorganization items incurred in the three months ended September 30, 2015 and 2014, the nine months ended September 30, 2015 and the post-petition period ended September 30, 2014 as reported in the condensed statements of consolidated income (loss):



	Three Months Ended September 30, 2015		Three Months Ended September 30, 2014			Nine Months Ended September 30, 2015		Post-Petition Period Ended September 30, 2014
Noncash liability adjustment arising from termination of interest rate swaps (Note 13)	$	—	$	—		$	—	$	277
Fees associated with completion of TCEH DIP Facility	—		(5		)	—		87
Expenses related to legal advisory and representation services	25		30			75		51
Expenses related to other professional consulting and advisory services	12		20			46		52
Contract claims adjustments	—		—			28		—
Other	2		—			3		1
Total reorganization items	$	39	$	45		$	152	$	468