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FRESH-START ACCOUNTING - Reorganization items (Details) - USD ($) $ in Thousands |  | 3 Months Ended | 9 Months Ended
--- | --- | --- | ---
Oct. 01, 2019 | Dec. 31, 2019 | Oct. 01, 2019
Reorganization Items |  |  |
Gain on settlement of liabilities subject to compromise | $ 481,777 |  | $ 481,777
Fresh start adjustments |  |  | (591,300)
Gain on adjustment of pre-petition liabilities subject to compromise to the allowed claims amount |  |  | 20,274
Write-off of debt discounts/premium and debt issuance costs |  |  | (10,953)
Reorganization professional fees and other |  | $ (3,298) | (16,922)
Gain (loss) on reorganization items |  | $ (3,298) | $ (117,124)

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- Definition Represents the amount of gain (loss) on fresh start accounting adjustments reported within the summary of reorganization items. + References No definition available. + Details
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- Definition Represents the debtor reorganization items for professional fees and other expenses related to bankruptcy. + References No definition available. + Details
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- Definition Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56145-112766 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=116635682&loc=d3e55730-112764 + Details
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- Definition Amount of write-off of debt issuance costs and debt discounts related to prepetition debt obligations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56145-112766 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=116635682&loc=d3e55730-112764 + Details
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- Definition Total amount of reorganization items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 55 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56145-112766 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 852 -SubTopic 10 -Section 45 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=116635682&loc=d3e55730-112764 + Details
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