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REORGANIZATION ITEMS, NET | 12 Months Ended
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Dec. 31, 2015
REORGANIZATION ITEMS, NET |
REORGANIZATION ITEMS, NET | 20 — REORGANIZATION ITEMS, NET “Reorganization items, net” represents amounts incurred and recovered subsequent to the bankruptcy filing as a direct result of the filing of the Chapter 11 Cases. See Note 25 for details associated with the restatement of the previously reported components of Reorganization items, net. Reorganization items, net (as restated) are comprised of the following:
|  | Successor |  |  | Predecessor |
|  | Year Ended December 31, 2015 |  | 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 |  | $ | 708 |  | $ | 968 |  |  | $ | 34,981 |  | $ | — |  | $ | 34,981 |
Trustee fees incurred |  | 377 |  | 623 |  |  | 251 |  | — |  | 251 |
Total reorganization fees |  | $ | 1,085 |  | $ | 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 |  | $ | 1,085 |  | $ | 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 25 — Restatement of Consolidated Financial Statements of the Predecessor Company.

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