Reorganization (Notes)

12 Months Ended

Dec. 31, 2017

Reorganization Items, net:

Reorganization items represent expenses in connection with the chapter 11 case. For the years ended December 31, 2016 and 2015,

reorganization items consisted of the following:



	December 31, 2016		December 31, 2015
Legal fees	$	1,951,381	$	5,719,052
Professional fees	1,732,521		2,027,827
Trustee fees	33,000		59,000
Other	—		$	5,672
Total	$	3,716,902	$	7,811,551

Subsequent to the Effective Date of the Plan, expenses directly attributable to the implementation of the Plan are reported in selling, general and administrative expenses. During the years ended December 31, 2016 and 2015, the Company paid approximately $4.6 million and $6.7 million, respectively, for reorganization items.