No I don't think that bogus claims are included on the Balance Sheet yet. Those are still being contested.
As of the June 30, 2009, Balance Sheet the Liabilities came down about $8B. I think this continues to a major focus of A&M to reduce outstanding payments by negotiating.
I think that creditors are now having to negotiate with Lehman instead of just ignoring them because they are in BK. This is in light of all the court rulings in Lehmans favor.
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