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 852-10, 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 since the Petition Date as reported in the condensed statements of consolidated income (loss):



	Three Months Ended September 30, 2014		Post-Petition Period Through September 30, 2014
Loss on exchange and settlement of EFIH First Lien Notes (Note 5)	$	—	$	108
Fees associated with completion of EFIH DIP Facility	—		93
Expenses related to legal advisory and representation services	5		22
Expenses related to other professional consulting and advisory services	2		12
Total reorganization items	$	7	$	235