$100 million in assets, in 1980 dollars

A company can qualify as having more than $100 million in assets on the basis of either (1) its assets as scheduled in the bankruptcy case, or (2) its assets as listed on the last 10k filed prior to bankruptcy (provided that 10k is for a year ending within one year prior to bankruptcy) whichever is higher. Data on assets scheduled in the bankruptcy case can come from any of several sources. First, we have accepted the amounts stated in the SEC Public Filings list as correctly reflecting the schedules. When the SEC lists two different numbers, we use the later of the two. Second, we have accepted the assets at filing as reported in reputable publications. Third, in some cases we have consulted the schedules filed with the court. Use of the files is difficult, however, because the assets of a group may be divided among the schedules in several different cases.

To calculate amounts in 1980 dollars, we use the Consumer Price Index-All Urban Consumers, base period 1982-84. This index can be found at http://www.bls.gov. Use the far right column, which is the annual index. Only companies with assets equal to or in excess of the following amounts qualify: