Reorganization Under Chapter 11 (Tables)

6 Months Ended

Jun. 30, 2014

Reorganizations [Abstract]

Summary of Reorganization Items in Consolidated Statements of Total Comprehensive Income

The reorganization items in the Consolidated Statements of Total Comprehensive Income consisted of the following items:

	Successor Ambac				Predecessor Ambac
	Period from April 1 through June 30, 2014		Period from May 1 through June 30, 2013		Period from April 1 through April 30, 2013
U.S. Trustee fees	$	—	$	—	$	13
Professional fees	186		424		2,434
Gain from cancellation and satisfaction of Predecessor Ambac debt	—		—		(1,521,435		)
Fresh start reporting adjustments	—		—		(1,228,251		)
Total reorganization items	$	186	$	424	$	(2,747,239	)

	Successor Ambac				Predecessor Ambac
	Period from January 1 through June 30, 2014		Period from May 1 through June 30, 2013		Period from January 1 through April 30, 2013
U.S. Trustee fees	$	—	$	—	$	23
Professional fees	209		424		4,483
Gain from cancellation and satisfaction of Predecessor Ambac debt	—		—		(1,521,435		)
Fresh start reporting adjustments	—		—		(1,228,251		)
Total reorganization items	$	209	$	424	$	(2,745,180	)