According to pwc it was all used up on a failed sisp and the SECOND sale process. The liquidation of all the assets. So if you're claiming there is more money hidden maybe you should have a motion filed . So the next time you're in court you can inform them of the missing funds .
That $14 million AR is the parent company amount which included an $11 million AR of a related party which was one of the subsidiaries owing to the parent. It doesn’t show up in the consolidated balance statement and would be a meaningless in the bankruptcy of the consolidated entity.