How should liabilities $($except for deferred income taxes$)$ be reported by a company using fresh start accounting?

As unsecured liabilities.

As partially secured liabilities.

At book value prior to the reorganization.

At the present value of future cash payments.

At the undiscounted sum of future cash payments.

Which of the following is not one of the criteria management should consider in determining whether business activities and environments of an operating segment are similar?

The nature of the production process.

The nature of the regulatory environment, if applicable.

The geographical location of the operations.

The type or class of customer.

The distribution methods.

Which of the following is not one of the criteria management should consider in determining whether business activities and environments of an operating segment are similar?

The nature of the production process.

The nature of the regulatory environment, if applicable.

The geographical location of the operations.

The type or class of customer.

The distribution methods.

Which of the following is not one of the criteria management should consider in determining whether business activities and environments of an operating segment are similar?

The nature of the production process.

The nature of the regulatory environment, if applicable.

The geographical location of the operations.

The type or class of customer.

The distribution methods.

Which of the following is not one of the criteria management should consider in determining whether business activities and environments of an operating segment are similar?

The nature of the production process.

The nature of the regulatory environment, if applicable.

The geographical location of the operations.

The type or class of customer.

The distribution methods.