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BAKER 

&

HOSTETLER LLP

ATTORNEYS AT LAW

SAN FRANCISCO

EXHIBIT A

Case: 19-30088 Doc# 2965-1 Filed: 07/12/19 Entered: 07/12/19 18:29:05 Page 1

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Instructions

For Bankruptcy Forms for Non-Individuals

U.S. Bankruptcy Court | December 2015 (Rev. March 2019) 

Case: 19-30088 Doc# 2965-1 Filed: 07/12/19 Entered: 07/12/19 18:29:05 Page 2

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 page 1

General Instructions ...............................................................................................2

Overview of the bankruptcy forms and filing bankruptcy ................................................................ 3

Follow these privacy restrictions..................................................................................................... 3

Understand the terms used in the forms ........................................................................................ 3

Things to remember when filling out and filing these forms............................................................ 3

Filing amended forms..................................................................................................................... 3

On what date was a debt incurred?................................................................................................ 3

About the Process for Filing a Bankruptcy Case for Non-Individuals ................................................ 4

Instructions for Selected Forms .............................................................................6

Schedule A/B: Real and Personal Property (Official Form 206A/B) .................................................. 7

Schedule D: Creditors Who Have Claims Secured by Property (Official Form 206D)....................... 9

Schedule E/F: Creditors Who Have Unsecured Claims (Official Form 206E/F) .............................. 11

Schedule G: Executory Contracts and Unexpired Leases (Official Form 206G) ............................. 14

Glossary................................................................................................................. 15

Definitions Used in the Forms for Non-Individuals Filing for Bankruptcy......................................... 16

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 General Instructions page 2

 General Instructions

This document provides instructions for 

completing selected forms that entities other 

than individuals and municipalities filing for 

bankruptcy must submit to the U.S. Bankruptcy 

Court. All of the required forms can be 

downloaded without charge from:

http://www.uscourts.gov/FormsAndFees/Forms/

BankruptcyForms.aspx.

The instructions are designed to accompany the 

forms and are intended to help in understanding

what information is required to properly file. 

The representatives of the debtor working on 

the forms should review each form and any

pertinent instructions before supplying the 

information for each form.

Although the forms often parallel how 

businesses commonly keep their financial 

records, it is not always possible to do so 

because information needed in a bankruptcy 

case is often different from that prescribed 

under generally accepted accounting principles. 

These instructions highlight some of the 

differences between the bankruptcy documents 

and accounting records. Debtors should 

complete all of the information required to the 

best of their ability.

These instructions are not a substitute for legal 

advice about bankruptcy and the required 

forms. Completing the forms is only a part of 

the bankruptcy process. 

Non-individual debtors must have an attorney to 

file for bankruptcy. Although the attorney may 

prepare the forms using information supplied by 

the debtor, representatives of the debtor must 

ensure that the forms are accurate and complete

and must sign the forms under penalty of 

perjury. 

Read This Important Warning

Non-individual debtors must be represented by an attorney.

Bankruptcy can have serious long-term financial and legal consequences, including loss of 

property. Only an attorney can give legal advice regarding the possible consequences of filing 

for bankruptcy and the various options that are available. 

Entities may not file bankruptcy if they are not eligible to file or do not intend to file the 

documents necessary to complete the bankruptcy.

Bankruptcy fraud is a serious crime. Making a false statement, concealing property, or obtaining 

money or property by fraud in connection with a bankruptcy case can result in fines up to 

$500,000 or imprisonment for up to 20 years, or both. 18 U.S.C. §§ 152, 1341, 1519, and 3571.

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 General Instructions page 3

Overview of the bankruptcy forms 

and filing bankruptcy

Use the forms in the 200 series if the debtor is a 

non-individual, such as a corporation, 

partnership, or limited liability company (LLC).

Forms in the 100 series are used by individuals

or married couples. Sole proprietors must use 

the forms in the 100 series.

When a bankruptcy petition is filed, the U.S. 

Bankruptcy Court opens a case. It is important 

that the answers to the questions on the forms 

be complete and accurate so that the case 

proceeds smoothly. A person who gives false 

information in connection with a bankruptcy 

case could be charged with a federal crime, and 

the debtor may lose the benefits of filing for 

bankruptcy.

Filing a bankruptcy case is not private. Anyone 

has a right to see a debtor’s bankruptcy forms

after the debtor files them. In some 

circumstances, the bankruptcy court may issue a 

protective order to keep trade secrets or other 

confidential proprietary information from being 

disclosed to the public. 11 U.S.C. § 107 and 

Bankruptcy Rule 9037. 

Follow these privacy restrictions

 Do not list a minor child’s full name on any 

form. Instead, fill in only the child’s initials 

and the full name and address of the child’s 

parent or guardian. For example, write A.B., 

a minor child (John Doe, parent, 123 Main 

St., City, State). 11 U.S.C. § 112; 

Bankruptcy Rules 1007(m) and 9037. 

 Do not list a person’s date of birth.

 Do not list anyone’s full Social Security 

number on any form.

Understand the terms used in the 

forms

To understand terms used in the forms and the 

instructions, see the Glossary at the end of this 

document.

Things to remember when filling 

out and filing these forms

 Be as complete and accurate as possible. 

 If more space is needed, attach a separate 

sheet to the form. On the top of any pages

added, write the debtor’s name and case 

number, if known. Also identify the form 

and line number to which the additional 

information applies. 

 Do not file these instructions with the 

bankruptcy forms that the debtor files with 

the court.

 For the debtor’s records, be sure to keep a 

copy of the debtor’s bankruptcy documents 

and all attachments that the debtor files.

Filing amended forms

Check the box on the top of the form to show 

that the debtor is submitting an amendment.

On what date was a debt incurred?

When a debt was incurred on a single date, fill 

in the actual date that the debt was incurred.

When a debt was incurred on multiple dates, fill 

in the range of dates. For example, if the debt is 

from a credit card, fill in the month and year of 

the first and last transactions, if known.

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About the Process for Filing a Bankruptcy Case for Non-Individuals page 4

About the Process for Filing a Bankruptcy Case for 

Non-Individuals

To file for bankruptcy, the debtor must give the court several forms and documents. Some must be 

filed at the time the debtor files the case. Others may be filed up to 14 days later.

When the debtor files its bankruptcy case 

The debtor must file the forms listed below on the date the debtor files its bankruptcy case. For copies 

of the forms listed here, go to http://www.uscourts.gov/FormsAndFees/Forms/BankruptcyForms.aspx.

 Voluntary Petition for Non-Individuals Filing 

for Bankruptcy (Official Form 201). This 

form opens the case. Directions for 

completing it are included in the form itself.

 A list of names and addresses of all of the 

debtor’s creditors, formatted as a mailing list 

according to instructions from the bankruptcy 

court in which the debtor files. (The 

bankruptcy court may call this a creditor 

matrix or mailing matrix.)

 Chapter 11 Cases: List of Creditors Who 

Have the 20 Largest Unsecured Claims 

Against Debtor and Are Not Insiders (Official 

Form 204). Fill out this form only if the 

debtor files under chapter 11.

 Attachment to Voluntary Petition 

for Non-Individuals Filing for 

Bankruptcy Under Chapter 11 (Official 

Form 201A). This form is filed only by 

non-individual debtors who file under 

chapter 11 and who are required to file 

periodic reports (for example, Forms

10K and 10Q) with the Securities and 

Exchange Commission pursuant to 

Section 13 or 15(d) of the Securities 

Exchange Act of 1934. 

When the debtor files its bankruptcy case or within 14 days after filing

The debtor must file the forms listed below with its Voluntary Petition for Non-Individuals Filing for 

Bankruptcy (Official Form 201) or within 14 days, or such additional time as the court may order, 

after filing. If the debtor does not do so, the case may be dismissed. Although it is possible to open a

case by submitting only the documents listed under When the debtor files its bankruptcy case, the 

debtor should file the entire set of forms at one time to help its case proceed smoothly. 

The debtor must fill out all of the forms completely even though some forms may ask similar 

questions.

The list below identifies the documents that all non-individuals must file as well as those that are 

specific to each chapter. For copies of the official forms, go to 

http://www.uscourts.gov/FormsAndFees/Forms/BankruptcyForms.aspx.

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About the Process for Filing a Bankruptcy Case for Non-Individuals page 5

All non-individuals who file for bankruptcy must 

file these forms and the forms for the specific 

chapter:

 Schedules of Assets and Liabilities (Official 

Form 206) which includes these forms:

 Schedule A/B: Real and Personal Property

(Official Form 206A/B)

 Schedule D: Creditors Who Have Claims 

Secured by Property (Official Form 206D)

 Schedule E/F: Creditors Who Have

Unsecured Claims (Official Form 206E/F)

 Schedule G: Executory Contracts and 

Unexpired Leases (Official Form 206G)

 Schedule H: Codebtors (Official 

Form 206H)

 Summary of Assets and Liabilities 

for Non-Individuals (Official Form 

206Sum). This form gives an overview 

of the totals on the schedules.

 Declaration Under Penalty of Perjury for 

Non-Individual Debtors (Official Form 202–

Declaration)

 Statement of Financial Affairs for 

Non-Individuals Filing for Bankruptcy

(Official Form 207)

 Disclosure of Compensation to Debtor’s 

Attorney  Unless local rules provide 

otherwise, Director’s Form 2030 may be used. 

If a small business debtor files under chapter 11, 

the debtor must also file:

If the debtor files under chapter 11 and 

meets the criteria and debt limits outlined in 

11 U.S.C. § 101(51D), the debtor qualifies 

as a small business debtor and must file with 

the petition its most recent 

 balance sheet,

 statement of operations,

 cash-flow statement, and

 federal income tax return. 

If the debtor does not have these documents, the 

debtor must file a statement made under penalty 

of perjury that the debtor has not prepared either 

a balance sheet, statement of operations, or cashflow statement or the debtor has not filed a 

federal tax return.

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Instructions for Selected Forms page 6

 Instructions for Selected Forms

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Schedule A/B: Real and Personal Property (Official Form 206A/B) page 7

Schedule A/B: Real and Personal Property

(Official Form 206A/B)

Schedule A/B: Assets – Real and Personal 

Property (Official Form 206A/B) requires 

debtors to list most of the property interests that 

are involved in a bankruptcy case. All debtors 

filing for bankruptcy must honestly list 

everything they own or in which they have a 

legal, equitable, or future interest. Legal, 

equitable, or future interest are broad terms and 

include all kinds of property interests in both 

tangible and intangible property, whether or not 

anyone else has an interest in that property.

The information in this form is grouped by asset 

category and, in general, follows the layout and 

order of liquidity found in a balance sheet. 

Examples are included for some items and are 

meant to give debtors an idea of what to include 

in the categories. The examples are not intended 

to be complete lists of everything within that 

category. 

An authorized representative of the debtor must 

verify under penalty of perjury that the 

information provided is true and correct. 

Bankruptcy Rule 1008. 

If the debtor makes a false statement or 

conceals property, the debtor may be fined up to 

$500,000 or be imprisoned for up to 20 years or 

both. 18 U.S.C. §§ 152, 1341, 1519, and 3571. 

Understand the terms used in this form

Current value

In this form, the debtor must report the current 

value of the debtor’s interest in any property 

that it owns in each category. Current value is 

sometimes called fair market value and, for this 

form, it is the fair market value as of the date of 

filing the bankruptcy petition. Current value is 

how much the property is currently worth, 

which may be more or less than the amount the 

debtor paid for the property or the book value of 

the property. 

Valuation method used for current value

In certain asset categories, the debtor must also 

provide the valuation method used to calculate 

the current value. Select a reasonable method 

that provides an accurate estimation of current 

value.

Examples of valuation methods may include:

 Appraisal (provide the date the appraisal was 

conducted);

 Comparable sales (for example, blue-book 

values or comparable sales provided by a 

broker); 

 Revenue-based (for example, present value 

of revenue streams calculated for a hotel or 

apartment complex based on rents and 

available rooms);

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Schedule A/B: Real and Personal Property (Official Form 206A/B) page 8

 Liquidation value (for example, the price of 

the property when it is not allowed sufficient 

time to sell in the open marketthis figure 

is typically provided by a professional); 

 Expert (for example, an accountant or 

advisor who has special expertise with 

regard to the property);

 Replacement value (the cost of replacing the 

property); 

 Tax records (for example, the value assessed 

on the property by the county appraisal);

 Recent cost-based valuations (for example, 

first-in first-out inventory valuation 

method).

Net book value of debtor’s interest (where 

available)

If the debtor does not prepare a balance sheet 

for its financial records or for its tax returns, 

then it does not need to provide information in 

this column. 

If the debtor prepares a balance sheet for its 

financial records or for its tax returns, then it 

must also provide the net book value of debtor’s 

interest for certain types of property. For 

purposes of this form, use the book value 

reported on the most recent balance sheet 

prepared before filing this case. 

Net book value is the carrying value of an asset 

on the debtor’s books or financial records and is 

generally calculated by taking the original cost 

of the property and subtracting depreciation or 

amortization expenses (if any). 

Depreciation and amortization expenses are 

calculated using accounting procedures that 

allocate the cost of certain property over its 

useful life. It represents the decline in value 

over time due to wear and tear, obsolescence, or 

other factors. 

How to list items on this form

 List items only once on this form; do not list 

an item in more than one category. If an 

item could fit into more than one category, 

select the category the debtor thinks is the 

most suitable and list the item there. For 

example, a car dealership may report 

vehicles under Part 4: Inventory instead of 

under Part 8: Machinery, equipment, and 

vehicles.

 List property held for resale in Part 4: 

Inventory. If the debtor separates 

manufactured items into raw materials, work 

in progress, and finished goods, report those 

items in the categories provided as 

appropriate. If the debtor only purchases 

items and holds them for resale and does not 

do any manufacturing, then report the items 

under finished goods, not as raw materials or 

work in progress. 

 The values reported on this form must match 

the values reported on Schedule D: 

Creditors Who Have Claims Secured by 

Property (Official Form 206D). 

 In Schedule A/B, list any executory 

contracts or unexpired leases (for example, 

an unexpired lease for a building, a real 

estate listing agreement, or leases for 

machinery or equipment). Also list them on 

Schedule G: Executory Contracts and 

Unexpired Leases (Official Form 206G).

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Schedule D: Creditors Who Have Claims Secured by Property (Official Form 206D) page 9

Schedule D: Creditors Who Have Claims Secured by 

Property (Official Form 206D)

The people or organizations to whom the debtor

owes money are called its creditors. A claim is a 

creditor’s right to payment. 

Creditors may have different types of claims:

 Secured claims. Report these on Schedule D: 

Creditors Who Have Claims Secured by 

Property (Official Form 206D).

 Unsecured claims. Report these on 

Schedule E/F: Creditors Who Have

Unsecured Claims (Official Form 206E/F).

Creditors with secured claims may be able to get 

paid from specific property in which that creditor 

has a security interest, such as a mortgage or a 

lien. That property is sometimes called collateral

for the debt. Creditors with unsecured claims do 

not have rights against specific property, or the 

specific property in which the creditor has rights 

is not worth enough to pay the creditor in full.

Claims may be contingent, unliquidated, 

or disputed 

Many claims have a specific amount which the 

debtor clearly owes. But some claims are 

uncertain or become due only after the 

bankruptcy petition is filed. All claims must be 

listed in the schedules, even if they are 

contingent, unliquidated, or disputed.

A claim is contingent if the debtor is not 

obligated to pay it unless a particular event 

occurs after the bankruptcy petition is filed. 

A claim is unliquidated if the amount of the debt

cannot be readily determined, such as by 

referring to an agreement or by a simple 

computation. An unliquidated claim is one for 

which there may be a definite liability but where 

the amount of the claim has not been determined.

A claim is disputed if the debtor disagrees that it 

owes all or a portion of the debt. 

A single claim can have one, more than one, or 

none of these characteristics.

Do not omit any secured creditors

In alphabetical order, list all creditors that have

judgment liens, garnishments, statutory liens, 

mortgages, deeds of trust, and purchase money 

security interests or other consensual liens 

against property of the debtor. These categories 

can be used to describe the lien.

The form is divided into parts. List a debt in 

Part 1 only once and list any other entities that 

should be notified about that debt in Part 2. For 

example, if an attorney is trying to collect a debt 

that the debtor owes to someone else, list the 

person to whom the debtor owes the debt in 

Part 1 and list the attorney in Part 2. 

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 Schedule D: Creditors Who Have Claims Secured by Property (Official Form 206D) page 10

Determine the amount of each secured 

creditor’s claim or claims

To determine the amount of a secured claim, 

compare the amount of the claim to the value of 

the debtor’s interest in the property that is 

collateral for the claim. If that value is greater 

than the amount of the claim, then the entire 

amount of the claim is secured.

If the value of the property that is collateral for 

the claim is less than the amount of the claim, 

the difference is unsecured.

For example, if the outstanding balance due on 

an equipment loan is $100,000 and the 

equipment is worth $80,000, the lender has a 

secured claim of $80,000 and an unsecured claim 

of $20,000. In that situation, list the creditor only 

once on Schedule D: Creditors Who Have

Claims Secured by Property (Official Form 

206D). Do not list the creditor again on 

Schedule E/F: Creditors Who Have Unsecured 

Claims (Official Form 206E/F). In addition, if 

the case is a chapter 11 case and the creditor’s 

unsecured claim makes it one of the 20 largest 

unsecured creditors, the creditor must also be 

included on Chapter 11 or Chapter 9 Cases: List 

of Creditors Who Have the 20 Largest 

Unsecured Claims Who Are Not Insiders

(Official Form 204).

List a creditor in Schedule D even if it appears 

that no value exists to support that creditor’s 

secured claim, as long as the creditor has a 

security interest in some property owned by the 

debtor. If the claim is secured only by property 

owned by a non-debtor, list the claim in 

Schedule E/F.

If there is more than one secured claim against 

the same property, the amount of the claim that 

is entitled to be paid first must be subtracted 

from the property value to determine how much 

value remains for the next claim. 

For example, if a building worth $300,000 has a 

first mortgage of $200,000 and a second 

mortgage of $150,000, the first mortgage would 

be fully secured, and there would be $100,000 of 

property value for the second mortgage, and the 

claim secured by the second mortgage would 

have an unsecured portion of $50,000.

$300,000 value of a building

- $200,000 first mortgage

$100,000 remaining property value 

$150,000 second mortgage

- $100,000 remaining property value

$ 50,000 unsecured portion of second mortgage claim

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Schedule E/F: Creditors Who Have Unsecured Claims (Official Form 206E/F) page 11

Schedule E/F: Creditors Who Have Unsecured 

Claims (Official Form 206E/F)

The people or organizations to whom the debtor 

owes money are called its creditors. A claim is 

a creditor’s right to payment.

Creditors may have different types of claims:

 Secured claims. Report these on Schedule D: 

Creditors Who Have Claims Secured by 

Property (Official Form 206D).

 Unsecured claims. Report these on 

Schedule E/F: Creditors Who Have

Unsecured Claims (Official Form 206E/F).

Creditors with unsecured claims do not have rights 

against specific property, or the specific property 

in which the creditor has rights is not worth 

enough to pay the creditor in full.

Use Schedule E/F: Creditors Who Have

Unsecured Claims (Official Form 206E/F) to 

identify everyone who holds an unsecured claim 

against the debtor as of the date the bankruptcy 

petition is filed unless that creditor is already listed 

on Schedule D: Creditors Who Have Claims 

Secured by Property (Official Form 206D). 

Creditors with secured claims have a right to 

take property from the debtor if the debtor does 

not pay them. They should be listed on 

Schedule D: Creditors Who Have Claims 

Secured by Property (Official Form 206D).

If a secured creditor’s full claim exceeds the 

value of the property securing that claim, the 

creditor may have a secured claim for the value 

of the property and an unsecured claim for the 

deficiency. In that situation, list the creditor 

only once on Schedule D: Creditors Who Have

Claims Secured by Property (Official Form 

206D). Do not list the creditor again on 

Schedule E/F: Creditors Who Have Unsecured 

Claims (Official Form 206E/F).

List a creditor in Schedule D even if it appears 

that no value exists to support that creditor’s 

secured claim.

Claims may be contingent, unliquidated, 

or disputed 

Many claims have a specific amount which the 

debtor clearly owes. But some claims are 

uncertain or become due only after the date the 

bankruptcy petition is filed. All claims, whether 

they are certain or uncertain as of the date of the 

filing, must be listed in the schedules, even if 

the claims are contingent, unliquidated, or 

disputed.

A claim is contingent if the debtor is not 

obligated to pay it unless a particular event 

occurs after the petition is filed. 

A claim is unliquidated if the amount of the 

debt cannot be readily determined, such as by 

referring to an agreement or by a simple 

computation. An unliquidated claim is one for 

which there may be a definite liability but 

where the amount of the claim has not been set. 

A claim is disputed if the debtor disagrees that 

it owes all or a portion of the debt. 

A single claim can have one, more than one, or 

none of these characteristics.

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Schedule E/F: Creditors Who Have Unsecured Claims (Official Form 206E/F) page 12

Unsecured claims may be either priority

or nonpriority claims 

What are priority unsecured claims?

In bankruptcy cases, priority unsecured claims

are those debts that the Bankruptcy Code 

requires to be paid before most other unsecured 

claims are paid. The most common priority 

unsecured claims are certain tax debts. Priority 

unsecured claims include those the debtor owes 

for:

 Taxes and certain other debts owed to the

government—If the debtor owes certain 

federal, state, or local government taxes, 

customs duties, or penalties.

11 U.S.C. § 507(a)(8).

 Wages, salaries, and commissions—If the 

debtor owes wages, salaries, and 

commissions, including vacation, severance, 

and sick leave pay and those amounts were 

earned within 180 days before the 

bankruptcy petition was filed or the debtor 

ceased business. In either instance, only the 

first $13,650 per claim is a priority claim.*

11 U.S.C. § 507(a)(4).

 Contributions to employee benefit plans—If 

the debtor owes contributions to an 

employee benefit plan for services an 

employee rendered within 180 days before 

the bankruptcy petition was filed, or within 

180 days before the debtor ceased business.

Only the first $13,650 per employee, less 

any amounts owed for wages, salaries, and 

commissions, is a priority claim.*

11 U.S.C. § 507(a)(5).

 Certain claims of farmers and fishermen—

Only the first $6,725 per farmer or fisherman

 

* Subject to adjustment on 4/1/22, and every 3 years after 

that for cases begun on or after the date of adjustment.

is a priority claim.* 11 U.S.C. § 507(a)(6).

 Deposits by individuals — If the debtor 

obtained from an individual a deposit for the 

purchase, lease, or rental of property or 

services for the individual or the individual’s 

family, the deposit may be a priority claim. 

Unredeemed gift certificates are deposits. 

The priority is limited to $3,025.*

11 U.S.C. § 507(a)(7).

Other categories exist.

What are nonpriority unsecured claims?

Nonpriority unsecured claims are those debts 

that generally will be paid after priority 

unsecured claims are paid. The most common 

examples of nonpriority unsecured claims are 

trade debts, bank loans, contract obligations,

and fees for professional services.

In Part 2, list every creditor owed money by the 

debtor not listed before, regardless of the 

amount and even if the debtor plans to pay a 

particular debt. 

What if a claim has both priority and 

nonpriority amounts?

If a claim has both priority and nonpriority 

amounts, list that claim in Part 1 and show both 

priority and nonpriority amounts. Do not list it 

again in Part 2. 

On what date was a debt incurred?

When a debt was incurred on a single date, fill 

in the actual date that the debt was incurred. 

When a debt was incurred on multiple dates, fill 

in the range of dates. For example, if the debtor 

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Schedule E/F: Creditors Who Have Unsecured Claims (Official Form 206E/F) page 13

has a line of credit with multiple draws, fill in 

the month and year of the first and last 

transactions, if known.

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Schedule G: Executory Contracts and Unexpired Leases (Official Form 206G) page 14

Schedule G: Executory Contracts and Unexpired 

Leases (Official Form 206G)

Use Schedule G: Executory Contracts and 

Unexpired Leases (Official Form 206G) to 

identify the debtor’s ongoing leases and certain 

contracts. List all of the debtor’s executory 

contracts and unexpired leases. 

Executory contracts are often described as 

contracts between the debtor and another party 

in which neither party has performed all of the 

requirements by the time the debtor files for 

bankruptcy. Unexpired leases are leases that 

are still in effect. 

The debtor must list all agreements that may 

be executory contracts or unexpired leases, 

even if they are listed on Schedule A/B: 

Property (Official Form 206A/B) or 

Schedule E/F: Creditors Who Have 

Unsecured Claims, (Official Form 206 E/F) 

including the following: 

 Equipment leases;

 Vehicle leases;

 Leases for business or investment property 

(for example, office or warehouse space);

 Contracts to sell a building, land, or other 

real property;

 Service provider agreements (for example, 

maintenance contracts for office 

equipment, and contracts for cell phones,

personal electronic devices, internet, and 

cable);

 Sales contracts;

 Supplier or service contracts;

 Leases or timeshare contracts;

 Employment contracts;

 Real estate listing agreements;

 Intellectual property license agreements 

(such as copyright, patent, trademark, and 

industrial rights); 

 Development contracts; and

 Insurance contracts.

State the contract number of any government

contract.

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Glossary page 15

 Glossary

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Definitions Used in the Forms for Non-Individuals page 16

Definitions Used in the Forms for Non-Individuals 

Filing for Bankruptcy

Here are definitions for some of the important terms used in the forms for non-individuals who are 

filing for bankruptcy. See Bankruptcy Basics (http://www.uscourts.gov/FederalCourts) for more 

information about filing for bankruptcy and other important terms.

Affiliate — As used in the Bankruptcy Code 

and Rules, an affiliate of the debtor is:

(a) an entity that directly or indirectly owns, 

controls, or holds with power to vote at 

least 20% of the outstanding voting 

securities of the debtor (excluding entities 

that hold such securities in a fiduciary or 

agency capacity without sole discretionary 

power to vote such securities or solely to 

secure a debt, if the entity has not in fact 

exercised such power to vote); 

(b) a corporation 20% or more of whose 

outstanding voting securities are directly 

or indirectly owned, controlled, or held 

with power to vote, by the debtor, or by an 

entity that directly or indirectly owns, 

controls, or holds with power to vote, 20%

or more of the outstanding voting 

securities of the debtor (again excluding 

entities that hold such securities in a 

fiduciary or agency capacity without sole 

discretionary power to vote such securities 

or solely to secure a debt, if the entity has 

not in fact exercised such power to vote); 

(c) a person whose business is operated under 

a lease or operating agreement by a 

debtor, or person substantially all of 

whose property is operated under an 

operating agreement with the debtor; or 

(d) an entity that operates the business or 

substantially all of the property of the 

debtor under a lease or operating 

agreement.

Amortization — 1. A non-cash accounting 

method that allocates the cost of an intangible 

asset over its useful life. 2. Paying off a 

liability in regular installments over a period 

of time. 

Amortization schedule — A report that contains 

a listing of intangible assets and the amount of 

amortization and accumulated amortization 

that has been allocated over the life of those 

assets. These reports are typically maintained 

for purposes of calculating tax deductions and 

preparing tax returns.

Annuity — A contract for the periodic 

payment of money, either for the life of the 

recipient or for a fixed number of years. 

Book value or net book value — The carrying 

value of an asset on the debtor’s books or 

financial records. This amount is generally 

calculated by taking the original cost of the 

property and subtracting depreciation or 

amortization expenses (if any).

Causes of action — Claims where the debtor 

asserts money or other relief from a third party

or where a third party is entitled to money or 

other relief from the debtor.

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Claim — A creditor’s right to payment, even if 

contingent, disputed, unliquidated, or 

unmatured.

Codebtor —A person or entity that may also 

be responsible for paying a claim against the 

debtor.

Collateral — Property that secures a debt.

Contingent claim — Debt that is only payable 

if certain events occur.

Creditor matrix or mailing matrix — A list of 

names and addresses of all of the debtor’s

creditors, formatted as a mailing list according 

to instructions from the bankruptcy court in 

which the debtor files the case. 

Creditor — The person or organization to 

whom the debtor owes money. 

Current value or fair market value — how 

much the property is worth, which may be 

more or less than the purchase price or the 

book value. See the instructions for specific 

forms regarding whether the value requested is 

as of the date of the filing of the petition, the 

date the debtor completes the form, or some 

other date.

Debt — Liability on a claim.

Depreciation — A non-cash accounting 

method that allocates the cost of a tangible 

asset over its useful life. 

Depreciation schedule — A report that 

contains a listing of tangible assets and the

amount of depreciation and accumulated 

depreciation that has been allocated over the 

life of those assets. These reports are typically 

maintained for purposes of calculating tax 

deductions and preparing tax returns. 

Discharge — A discharge in bankruptcy 

relieves a debtor from having to pay certain

debts. For non-individuals, it applies only in 

certain chapter 11 and chapter 12 cases.

Disputed claim —A claim about which there is 

a disagreement. A claim is disputed if the 

debtor disagrees that he or she owes all or a 

portion of the debt.

Doubtful or uncollectible accounts —

Receivables that the debtor has little or no 

expectation of collecting. This amount is 

deducted from total receivables to calculate 

the amount that the debtor reasonably expects 

will be collected on its receivables. 

Executory contract — Often described as a 

contract between the debtor and another party 

as to which neither the debtor nor the other 

party has performed all of the requirements by 

the time the bankruptcy case is filed.

Goodwill — Amount of a purchase price that 

exceeds the net tangible assets. It can also be 

the value of an intangible asset that has a 

quantifiable value in business. Examples 

include a strong brand or reputation or, in an 

acquisition, goodwill.

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Gross income — A company’s gross revenue 

minus cost of goods sold.

Gross revenue — Amount generated by all of 

a company’s operations before deductions for 

expenses.

Insider — Insiders include officers, directors, 

and anyone in control of a corporate debtor 

and their relatives; general partners of a 

partnership debtor and their relatives; affiliates 

of a debtor and insiders of such affiliates, and 

any managing agent of a debtor.

11 U.S.C. § 101.

Intangible assets — Types of property that are 

not physical in nature and cannot be touched, 

seen, or held. Examples include intellectual 

property and name recognition.

Intellectual property — An intangible asset that 

consists of human knowledge and ideas. 

Examples include patents, copyrights, 

trademarks, and software.

Legal or equitable interest — Any interest of 

the debtor in property, whether tangible or 

intangible, and whether or not anyone other 

than the debtor also has an interest in that 

property.

Lien — A charge against or interest in 

property to secure a debt.

Nature of claim — The legal type of a claim, 

not the factual basis for it. Examples include 

breach of contract, personal injury, 

malpractice, and fraud.

Negotiable instrument — A written and signed 

unconditional promise or order to pay a 

specified sum of money on demand or at a 

definite time payable to order or bearer. 

Negotiable instruments include government 

bonds, corporate bonds, personal checks, 

cashiers’ checks, promissory notes, and 

money orders.

Net operating loss (NOL) — Occurs when 

allowable tax deductions exceed taxable 

income, resulting in negative taxable income. 

NOLs can generally be used to recover past 

tax payments (carry-back) or reduce future tax 

payments (carry-forward).

Non-individual debtor — A non-individual 

entity such as a corporation, partnership, or 

limited liability company (LLC), on whose 

behalf or against whom a bankruptcy case is 

filed.

Non-negotiable instrument — Financial 

instrument that cannot be transferred to 

another party by signing or delivering it.

Nonpriority unsecured claim — Debt that 

generally will be paid after priority unsecured 

claims are paid. Examples include amounts 

due for products purchased, professional 

services, and utilities.

Priority unsecured claim — Debt that the 

Bankruptcy Code requires to be paid before 

most other unsecured claims are paid. 

Examples include certain income tax debts 

and certain employee wage claims.

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Secured claim — A claim that may be satisfied 

in whole or in part either 

 through collateral,

 through a charge against or an interest in 

the debtor’s property, or 

 through a right of setoff. 

Setoff — Occurs when a creditor pays itself 

with money belonging to the debtor that it is 

holding, or by canceling a debt it owes to the 

debtor. 

Sole proprietorship — A business that a debtor

owns as an individual, rather than a separate 

legal entity such as a corporation, partnership, 

or LLC. Sole proprietors must use the 

bankruptcy forms in the 100 series.

Tangible asset — Types of property that have 

physical form and can be seen, touched, or 

held. Examples include cash, machinery, 

buildings, and land.

Unexpired lease — Lease that is in effect at the 

time the bankruptcy petition is filed.

Unliquidated claim — A debt for which the

amount cannot be readily determined, such as 

by referring to an agreement or by a simple 

computation.

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