Liabilities for Estimated Costs in Excess of Estimated Receipts During Liquidation (Tables)

3 Months Ended

Mar. 31, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule Of Changes In Liabilities For Estimated Costs In Excess Of Estimated Receipts During Liquidation

The change in the liabilities for estimated costs in excess of estimated receipts during liquidation for the three months ended March 31, 2025 is as follows (in thousands):

	December 31, 2024		Cash Payments (Receipts)		Remeasurement of Assets and Liabilities		March 31, 2025
Assets
Estimated net inflows from real estate	$	1,125	$	(388)	$	114	$	851
Estimated inflows from interest income	3,493		(2,299)		27		1,221
	4,618		(2,687)		141		2,072
Liabilities
Liquidation transaction costs(1)	(41,819)		5,397		(548)		(36,970)
General and administrative expenses	(30,993)		14,783		112		(16,098)
Liquidating catch-up distributions on unearned equity awards	(23,764)		25,664		(1,900)		—
Capital expenditures and tenant lease obligations	(8,061)		8,065		(4)		—
	(104,637)		53,909		(2,340)		(53,068)
Total liabilities for estimated costs in excess of estimated receipts during liquidation	$	(100,019)	$	51,222	$	(2,199)	$	(50,996)

(1) Liquidation transaction costs primarily include severance expenses, advisory fees and other professional services expenses.