That is a great question...
From my perspective only...the Debtors and LBHI as a holding company for both the Debtor and Non-Debtor companies can carry the values at any mark that they want.
To be conservative...I am using the worst numbers for all controlled LBHI entities. However, I believe that A&M will use that to their advantage in the future. For now, the only LBHI companies that have to be reorganized, are the 20 or so under Chap 11 protection. As I recall, at the time of the filing there were over 3000 LBHI entities worldwide!
Coach T