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REORGANIZATION ITEMS, NET (Tables) | 12 Months Ended
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Dec. 31, 2014
REORGANIZATION ITEMS, NET |
Schedule of reorganization items, net represent amounts incurred and recovered subsequent to the bankruptcy filing as a direct result of the filing of the Chapter 11 Cases |
|  | Successor |  | Predecessor |  | Predecessor |  | Predecessor |
|  | Period from July 9 to December 31, 2014 |  | Period from January 1 to July 9, 2014 (As Reported) |  | Period from January 1 to July 9, 2014 Adjustment (c) |  | Period from January 1 to July 9, 2014 (As Restated) |
Professional fees incurred |  | $ | 968 |  | $ | 34,981 |  | $ | — |  | $ | 34,981 |
Trustee fees incurred |  | 623 |  | 251 |  | — |  | 251 |
Total reorganization fees |  | $ | 1,591 |  | $ | 35,232 |  | $ | — |  | $ | 35,232 |
Gain on settlement of liabilities subject to compromise |  | $ | — |  | $ | (1,187,689 | ) | $ | 1,187,689 |  | $ | — |
Net gain on debt and equity discharge and issuance |  | — |  | (775,086 | ) | 775,086 |  | — |
Gain on settlement of liabilities subject to compromise in exchange for equity issuance, net (a) |  | — |  | — |  | (33,832 | ) | (33,832 | )
Fresh-start reporting adjustments (b) |  | — |  | 1,045,376 |  | (131,136 | ) | 914,240 |
Total fresh-start adjustment |  | $ | — |  | $ | (917,399 | ) | $ | 1,797,807 |  | $ | 880,408 |
Total reorganization items, net |  | $ | 1,591 |  | $ | (882,167 | ) | $ | 1,797,807 |  | $ | 915,640 |
| (a) |  | For determination of this amount see footnote (a), subnote 1. in Note 1 under the table “Fresh-Start Adjustments.”
| (b) |  | For determination of this amount see footnote (c) in Note 1 under the table “Fresh-Start Adjustments.”
| (c) |  | See Note 28 — Restatement of Consolidated Financial Statements of the Predecessor Company.

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