Estimated Costs and Estimated Receipts During Liquidation (Tables)

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Schedule of Accrued Revenues and Net Receipts/(Costs) in Liquidation

At December 31, 2023 and 2022, the Company accrued the following net receipts/(costs) expected to be incurred during liquidation (in thousands):

	December 31, 2023			December 31, 2022
Interest income	$	4,750		$	2,040
General and administrative expenses		(3,268	)		(3,460	)
Assets for estimated receipts in excess of estimated costs (liability for     estimated costs in excess of estimated receipts) during liquidation	$	1,482		$	(1,420	)

Schedule of Changes in Estimated Costs and Estimated Receipts During Liquidation

The change in estimated costs and estimated receipts during liquidation as of December 31, 2023 and 2022 is as follows (in thousands):

	January 1, 2023			Net Change in Working Capital (1)			Remeasurement of Assets and Liabilities			December 31, 2023
Assets:
Estimated inflows of interest income	$	2,040		$	(3,972	)	$	6,682		$	4,750
Liabilities:
General and administrative expenses		(3,460	)		5,590			(5,398	)		(3,268	)
Total assets for estimated receipts in   excess of estimated costs   (liability for estimated costs in   excess of estimated receipts)     during liquidation	$	(1,420	)	$	1,618		$	1,284		$	1,482

(1)Represents changes in cash, restricted cash, accounts receivable, accounts payable and accrued expenses as a result of the Company’s operating activities for the year ended December 31, 2023.

	January 1, 2022			Net Change in Working Capital (1)			Remeasurement of Assets and Liabilities			December 31, 2022
Assets:
Estimated inflows of interest income	$	27		$	(623	)	$	2,636		$	2,040
Liabilities:
General and administrative expenses		(2,411	)		3,277			(4,326	)		(3,460	)
Total assets for estimated receipts in   excess of estimated costs   (liability for estimated costs in   excess of estimated receipts)     during liquidation	$	(2,384	)	$	2,654		$	(1,690	)	$	(1,420	)

(1)Represents changes in cash, restricted cash, accounts receivable, accounts payable and accrued expenses as a result of the Company’s operating activities for the year ended December 31, 2022.