What follows is an opinion from a United States Court of Appeals.
Intervenors who participated as parties at the courts of appeals should be counted as either appellants or respondents when it can be determined whose position they supported. For example, if there were two plaintiffs who lost in district court, appealed, and were joined by four intervenors who also asked the court of appeals to reverse the district court, the number of appellants should be coded as six.
In some cases there is some confusion over who should be listed as the appellant and who as the respondent. This confusion is primarily the result of the presence of multiple docket numbers consolidated into a single appeal that is disposed of by a single opinion. Most frequently, this occurs when there are cross appeals and/or when one litigant sued (or was sued by) multiple litigants that were originally filed in district court as separate actions. The coding rule followed in such cases should be to go strictly by the designation provided in the title of the case. The first person listed in the title as the appellant should be coded as the appellant even if they subsequently appeared in a second docket number as the respondent and regardless of who was characterized as the appellant in the opinion.
To clarify the coding conventions, consider the following hypothetical case in which the US Justice Department sues a labor union to strike down a racially discriminatory seniority system and the corporation (siding with the position of its union) simultaneously sues the government to get an injunction to block enforcement of the relevant civil rights law. From a district court decision that consolidated the two suits and declared the seniority system illegal but refused to impose financial penalties on the union, the corporation appeals and the government and union file cross appeals from the decision in the suit brought by the government. Assume the case was listed in the Federal Reporter as follows:
United States of America,
Plaintiff, Appellant
v
International Brotherhood of Widget Workers,AFL-CIO
Defendant, Appellee.
International Brotherhood of Widget Workers,AFL-CIO
Defendants, Cross-appellants
v
United States of America.
Widgets, Inc. & Susan Kuersten Sheehan, President & Chairman
of the Board
Plaintiff, Appellants,
v
United States of America,
Defendant, Appellee.
This case should be coded as follows:Appellant = United States, Respondents = International Brotherhood of Widget Workers Widgets, Inc., Total number of appellants = 1, Number of appellants that fall into the category "the federal government, its agencies, and officials" = 1, Total number of respondents = 3, Number of respondents that fall into the category "private business and its executives" = 2, Number of respondents that fall into the category "groups and associations" = 1.
Note that if an individual is listed by name, but their appearance in the case is as a government official, then they should be counted as a government rather than as a private person. For example, in the case "Billy Jones & Alfredo Ruiz v Joe Smith" where Smith is a state prisoner who brought a civil rights suit against two of the wardens in the prison (Jones & Ruiz), the following values should be coded: number of appellants that fall into the category "natural persons" =0 and number that fall into the category "state governments, their agencies, and officials" =2. A similar logic should be applied to businesses and associations. Officers of a company or association whose role in the case is as a representative of their company or association should be coded as being a business or association rather than as a natural person. However, employees of a business or a government who are suing their employer should be coded as natural persons. Likewise, employees who are charged with criminal conduct for action that was contrary to the company policies should be considered natural persons.
If the title of a case listed a corporation by name and then listed the names of two individuals that the opinion indicated were top officers of the same corporation as the appellants, then the number of appellants should be coded as three and all three were coded as a business (with the identical detailed code). Similar logic should be applied when government officials or officers of an association were listed by name.
Your specific task is to determine the total number of appellants in the case that fall into the category "private business and its executives". If the total number cannot be determined (e.g., if the appellant is listed as "Smith, et. al." and the opinion does not specify who is included in the "et.al."), then answer 99.

Opinion:
In re ENTLER. ENTLER v. SECURITY-FIRST NAT. BANK OF LOS ANGELES et al.
No. 8713.
Circuit Court of Appeals, Ninth Circuit.
June 29, 1938.
Nathan Newby, Dee Holder, and Charles Ryland Newby, all of Los Angeles, Cal., for appellant.
Farrand & Slosson, George E. Farrand, and Leonard B. Slosson, all of Los Angeles, Cal., for appellees.
Before DENMAN, MATHEWS, and HEALY, Circuit Judges.
DENMAN, Circuit Judge.
This is an appeal from an order of the district court confirming an order of the referee which denied appellant’s petition for confirmation of an extension proposal under § 74 of the Bankruptcy Act, 11 U.S.C.A. § 202.
Cora M. Entler, debtor, filed a petition in the district court under the above statute (which provides for relief of noncorpo-rate debtors without bankruptcy adjudication) alleging that she was unable to meet her debts as they matured. She showed assets valued by her considerably in excess of her liabilities. Her only secured creditor is the appellee here, Security-First National Bank of Los Angeles, which held a note secured by a trust deed, the obligation including principal and interest amounting to $18,509.67. Both principal and interest were in default, as were also taxes on the secured property.
The petition was approved as properly, filed and all proceedings against the debtor were stayed. The debtor then attempted to secure the consent of a majority of creditors to an extension proposal. Failing to obtain it, she submitted a proposal for extension under § 74(e), 11 U.S.C.A. § 202 (e) : “[If] the debtor fails to obtain the acceptance of a majority in number of all creditors whose claims are affected by an extension proposal * * * the debtor may submit a proposal for an extension including a feasible method of financial rehabilitation for the debtor which is for the best interest of all the creditors, including an equitable liquidation for the secured creditors whose claims are affected.”
Section 74(g), 11 U.S.C.A. § 202(g) provides: “The court shall confirm the proposal if satisfied that (1) it includes an equitable and feasible method of liquidation for secured creditors whose claims are affected and of financial rehabilitation for the debtor; (2) it is for the best interests of all creditors; (3) that the debtor has not been guilty of any of the acts, or failed to perform any of the duties, which would be a ground for denying his discharge; and (4) the offer and its acceptance are in good faith * *
The plan submitted by the debtor was rejected by the referee and the court on the grounds that (1) it was not for the best interest of all the creditors, and (2) “it did not provide for an equitable liquidation for the secured creditor [appellee Security-First National Bank] whose claim was affected thereby”. The sole question on this appeal, therefore, is whether the appellant has sustained her burden of proof that this determination of the referee and the district judge was erroneous.
A brief survey of the conditions of the debtor and her proposed plan will demonstrate that such burden has not been sustained. The debtor’s petition showed liabilities as follows: The secured note to appellee Security-First National Bank in the principal amount of $15,000, executed June 20, 1931, due June 20, 1934, with interest at 7 percent from date of maturity (by July 1936, the time of the commencement of these proceedings none of .the principal had been paid, and unpaid interest had brought the total obligation to $18,-509.97) ; unpaid taxes on the property securing this note, in the sum of $2,200; and an unsecured note to the Bank of America of $3,000. Total liabilities thus amounted to $23,709.67.
For assets, the debtor had (1) $1,250 in cash; (2) a lot and dwelling house occupied by debtor and her husband, which property was security for appellee Bank’s deed of trust. Debtor estimated it to be worth $45,000. It was producing no income. (3) Two parcels of income property estimated by debtor to be worth $17,500, and which were producing an income of $90 per month.
In addition to these assets totaling (according to the debtor) over $60,000, and almost three times as much as her liabilities, she stated in her proposed plan of extension that her husband owned property which he would be willing to sell or borrow'.on in order to pay debtor’s obligations. The husband consented to this plan. However, at the time of the present hearing before the referee the debtor’s husband had filed a petition under § 75 of the Bankruptcy Act, 11 U.S.C.A. § 203, on his own behalf.
The plan proposed by the debtor provided first that the time for payment of all indebtedness be postponed to September 23, 1939. During the interim the debtor’s husband was to be made trustee of all the .property with power to manage, lease, and sell.
The $1,250 cash was to be paid to the trustee, $250 for part payment of $2,200 back taxes on the property covered by the appellee’s trust deed and the remainder to back payments of interest on the secured obligation.
The income from all the properties under the control of the trustee was to be paid, first to expenses of administration, including $50 per month compensation to debtor’s husband as trustee, next to payments of interest on secured obligations, then to attorney’s fees for debtor’s attorneys, then to payment of the principal on the secured obligation to the appellee Security-First National Bank, then to unsecured creditors and finally (and somewhat optimistically) “the balance to Cora M. Entler, the debtor herein”.
The referee found that there was no showing of income from or funds from the sale of the properties of debtor and her husband sufficient or certain enough to warrant a belief that the appellee Bank herein would be paid by the expiration of the proposed extension period. Inasmuch as'the evidence is. not set out in the record, save for a two page referee’s summary, we cannot review these findings. What does appear from the record and admissions in the brief of appellant fully supports the finding. The only figure as to definite income from the property is $90 per month, a sum obviously insufficient to pay the secured creditor any substantial amount of its claim by September 23, 1939. As to a potential sale of the property or a portion thereof, the debtor admits that her properties are “frozen assets”. Nothing in the evidence warrants a hypothesis that they will not continue to be “frozen” for years to come.
The statute requires a plan for “equitable liquidation for the. secured creditors whose claims are affected”. Postponement of payment on a claim already two years overdue when this proceeding was commenced on July 6, 1936, for a period of three years longer, with no assurance of payment even at the end of the three years, is not only a failure of “equitable liquidation”; it is no liquidation at all. Cf. Provident Mutual Life Ins. Co. v. University Evangelical Lutheran Church of Seattle, 9 Cir., 90 F.2d 992.
As a further ground for reversal; appellant contends that her liability on the secured note to appellee is based on her accommodation indorsement of her husband’s note to the Bank. She argues from this that a stay of proceedings against her husband,- which had been granted in response to his petition under § 75, should apply to her-as well. We do not pass upon the point of law presented inasmuch as it does not appear from the record that the debtor was an accommodation indorser, or liable to the appellee Bank on the note in any capacity other than principal.
Affirmed.

Question: What is the total number of appellants in the case that fall into the category "private business and its executives"? Answer with a number.

Choices:

Answer: 1