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Chapter 11 Proceedings (Tables)
9 Months Ended
Sep. 30, 2020
Reorganizations [Abstract]  
Schedule of Liabilities Subject to Compromise
The following table summarizes the components of liabilities subject to compromise included on our unaudited condensed consolidated balance sheet as of September 30, 2020:
 
 
September 30,
2020
 
 
($ in millions)
Debt
 
$
7,166

Accounts payable
 
148

Accrued interest
 
235

Other liabilities
 
879

Liabilities subject to compromise
 
$
8,428


Schedule of Reorganization under Chapter 11 of US Bankruptcy Code
The following table summarizes the components in reorganization items, net included in our unaudited condensed consolidated statements of operations for the three and nine months ended September 30, 2020:
 
 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
 
2020
 
2019
 
2020
 
2019
 
 
($ in millions)
Write off of unamortized debt premiums (discounts)
 
$

 
$

 
$
518

 
$

Write off of unamortized debt issuance costs
 

 

 
(61
)
 

Debt and equity financing fees
 
(115
)
 

 
(178
)
 

Provision for allowed claims
 
(465
)
 

 
(465
)
 

Legal and professional fees
 
(40
)
 

 
(40
)
 

Gain on settlement of pre-petition accounts payable
 
12

 

 
12

 

Loss on settlement of pre-petition revenues payable
 
(3
)
 

 
(3
)
 

Reorganization items, net
 
$
(611
)
 
$

 
$
(217
)
 
$