Estimated Costs and Estimated Receipts During Liquidation (Tables)

12 Months Ended

Dec. 31, 2024

Text Block [Abstract]

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

At December 31, 2024 and 2023, the Company accrued the following net receipts/(costs) expected to be incurred during liquidation (in thousands):

	December 31, 2024			December 31, 2023
Interest income	$	960		$	4,750
General and administrative expenses		(3,808	)		(3,268	)
Assets for estimated receipts in excess of estimated costs (liability for     estimated costs in excess of estimated receipts) during liquidation	$	(2,848	)	$	1,482

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, 2024 and 2023 is as follows (in thousands):

	January 1, 2024			Net Change in Working Capital (1)			Remeasurement of Assets and Liabilities			December 31, 2024
Assets:
Estimated inflows of interest income	$	4,750		$	(7,336	)	$	3,546		$	960
Liabilities:
General and administrative expenses		(3,268	)		12,781			(13,321	)		(3,808	)
Total assets for estimated receipts in excess   of estimated costs (liability for estimated   costs in excess of estimated receipts)   during liquidation	$	1,482		$	5,445		$	(9,775	)	$	(2,848	)

(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, 2024.

	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.