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Informal term for the new accounting rules applicable to bankrupt companies. For companies that either file for Chapter 11 after January 1991 or emerge from Chapter 11 after June 1991, assets are to be valued at market value rather than at historical cost.

Glossary: Exempt

908 22nd Street, Aliquippa, PA 15001

Phone: 724.770.1040

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908 22nd Street, Aliquippa, PA 15001

Phone: 724.770.1040

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908 22nd Street, Aliquippa, PA 15001

Phone: 724.770.1040

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