REORGANIZATION ITEMS, NET

3 Months Ended

Mar. 31, 2024

Reorganization items incurred as a result of the Chapter 11 Cases are presented separately in the accompanying condensed consolidated statements of operations for the three months ended March 31, 2024 and were as follows:


	Three Months Ended March 31,
Reorganization Items, Net	2024
	(amounts in thousands)
Write-off of deferred debt issuance costs and unamortized premium	$	4,300
Debt issuance costs associated with short-term borrowing	2,508
Professional fees	19,227
Reorganization items, net	$	26,035

Professional fees included in Reorganization items, net represent fees for post-petition expenses related to the Chapter 11 Cases. Write-off of deferred debt issuance costs, write-off of deferred financing costs, and write-off of unamortized fair market value adjustment are included in Reorganization items, net.

As of March 31, 2024, $10.4 million of Reorganization items, net were unpaid and accrued in Accounts Payable and Accrued Expenses in the accompanying condensed consolidated balance sheet.