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Basis of Presentation and Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2013
Accounting Policies [Abstract] |
Summary of Reorganization Items in Consolidated Statements of Total Comprehensive Income | The reorganization items in the Consolidated Statements of Total Comprehensive Income consisted of the following items:
|  | Successor Ambac |  |  |  |  | Predecessor Ambac |
|  | Eight Months Ended December 31, 2013 |  |  |  |  | Four Months Ended April 30, 2013 |  |  | Year Ended December 31, 2012 |
U.S. Trustee fees |  | $ | 33 |  |  |  |  | $ | 23 |  |  | $ | 50 |
Professional fees |  |  | 460 |  |  |  |  |  | 4,483 |  |  |  | 7,165 |
Gain from cancellation and satisfaction of Predecessor Ambac debt |  |  | — |  |  |  |  |  | (1,521,435 | ) |  |  | — |
Fresh start reporting adjustments |  |  | — |  |  |  |  |  | (1,228,251 | ) |  |  | — |
Total reorganization items |  | $ | 493 |  |  |  |  | ($ | 2,745,180 | ) |  | $ | 7,215 |
Summary of Liabilities Subject to Compromise | The liabilities subject to compromise at December 31, 2012 consisted of the following:
|  | Predecessor Ambac – December 31, 2012 |
Debt obligations and accrued interest payable |  | $ | 1,690,312 |
Other |  |  | 14,592 | (1)
Consolidated liabilities subject to compromise |  | $ | 1,704,904 |
(1) | Primarily comprises an allowed general unsecured claim of $14,007 provided to Ambac’s landlord in connection with a settlement agreement relating to claims under its headquarters lease.
Summary of Activity in Goodwill for Financial Guarantee Reporting Unit | The following is a summary of activity in goodwill for the Financial Guarantee reporting unit:
|  | Successor Ambac |  |  |  |  | Predecessor Ambac |
|  | Period from May 1 through December 31, 2013 |  |  |  |  | Period from January 1 through April 30, 2013 |  |  | Period from January 1 through December 31, 2012 |
Beginning balance |  | $ | — |  |  |  |  | $ | — |  |  | $ | — |
Goodwill recorded in connection with emergence from Chapter 11 |  |  | 514,511 |  |  |  |  |  | — |  |  |  | — |
Accumulated impairment loss |  |  | — |  |  |  |  |  | — |  |  |  | — |
Ending balance |  | $ | 514,511 |  |  |  |  | $ | — |  |  | $ | — |

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- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 + Details
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