Basis of Presentation and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Liabilities Subject to Compromise in Consolidated Balance Sheets

The Liabilities subject to compromise in the Consolidated Balance Sheets consists of the following:


	December 31, 2012		December 31, 2011
Debt obligations and accrued interest payable	$	1,690,312	$	1,690,312
Accounts payable		14,592		17,109

Consolidated liabilities subject to compromise		1,704,904		1,707,421
Payable to non-debtor subsidiaries		35		35

Debtor’s Liabilities subject to compromise	$	1,704,939	$	1,707,456

Summary of Reorganization Items in Consolidated Statements of Total Comprehensive Income

The reorganization items in the Consolidated Statements of Total Comprehensive Income for years ended December 31, 2012 and 2011 consisted of the following items:


	2012		2011
U.S. Trustee fees	$	50	$	44
Professional fees		7,165		35,778
Office lease settlement		—		14,007
Debt valuation adjustments		—		32

Total reorganization items	$	7,215	$	49,861

Summary of Antidilutive Securities Outstanding were not Included in Computation of Diluted EPS

The following table presents securities outstanding that could potentially dilute basic EPS in the future that were not included in the computation of diluted EPS because they were antidilutive for years ended December 31, 2012 and 2011:


	2012		2011
Stock options		805,999		1,455,159
Restricted stock units		71,295		268,554