CSD 1143 [04/28/96] UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF CALIFORNIA DATE PETITION FILED: DEBTOR: CASE NO.: FEE APPLICATION SUMMARY APPLICANT: ORDER APPROVING EMPLOYMENT: INTERIM PERIOD TO HOURS AMOUNT REQUESTED , REPRESENTING CATEGORIES 1 TOTALS: NOTE: Attach all fee application summaries for prior interim hearings. See categories suggested in UNITED STATES TRUSTEE GUIDELINES FOR REVIEWING APPLICATIONS FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES. CSD 1143 EXHIBIT "A" Page of 2001 © American LegalNet, Inc. 1 CSD 1143 (Page 2) [04/28/96] REPRINTED FROM THE U.S. TRUSTEE'S GUIDELINES FOR REVIEWING APPLICATIONS FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES DATED 1/30/96 Here is a list of suggested project categories for use in most bankruptcy cases Only one category should be used for a given activity. Professionals should make their best effort to be consistent in their use of categories, whether within a particular firm or by different firms working on the same case. It would be appropriate for all professionals to discuss the categories in advance and agree generally on how activities will be categorized. The application may contain additional categories as the case requires. They are generally more applicable to attorneys in chapter 7 and chapter 11, but may be used by all professionals as appropriate. ASSET ANALYSIS & RECOVERY: ASSET DISPOSITION: Identification and review of potential assets including causes of action and non-litigation recoveries. Sales, leases (§ 365 matters), abandonment and related transaction work. Issues related to debtor-in-possession operating in chapter 11 such as employee, vendor, tenant issues and other similar problems. BUSINESS OPERATIONS: CASE ADMINISTRATION: Coordination and compliance activities, including preparation of statement of financial affairs; schedules; list of contracts; United States Trustee interim statements and operating reports; contacts with the United States Trustee; general creditor inquiries. CLAIMS ADMINISTRATION & OBJECTIONS: EMPLOYEE BENEFITS/PENSIONS: Specific claim inquiries; bar date motions; analysis, objections and allowance of claims. Review issues such as severance, retention, 401K coverage and continuance of pension plan. Preparations of employment and fee applications for self or others; motions to establish interim procedures. FEE/EMPLOYMENT APPLICATIONS: FEE/EMPLOYMENT OBJECTIONS: FINANCING: LITIGATION: Review of and objections to the employment and fee applications of others. Matters under § § 361, 363 and 364 including cash collateral and secured claims; loan document analysis. There should be a separate category established for each matter (e.g., XYZ Litigation). Preparing for and attending the conference of creditors, the § 341(a) meeting and other creditors' committee meetings. MEETINGS OF CREDITORS: PLAN & DISCLOSURE STATEMENT: Formulation, presentation and confirmation; compliance with the plan confirmation order, related orders and rules; disbursement and case closing activities, except those related to the allowance and objections to allowance of claims. RELIEF FROM STAY PROCEEDINGS: Matters relating to termination or continuation of automatic stay under § 362. The following categories are generally more applicable to accountants and financial advisors, but may be used by all professionals as appropriate. ACCOUNTING/AUDITING: BUSINESS ANALYSIS: studies. Activities related to maintaining and auditing books of account, preparation of financial statements and account analysis. Preparation and review of company business plan; development and review of strategies; preparation and review of cash flow forecasts and feasibility CORPORATE FINANCE: DATA ANALYSIS: claims, etc. Review financial aspects of potential mergers, acquisitions and disposition of company or subsidiaries. Management information systems review, installation and analysis, construction, maintenance and reporting of significant case financial data, lease rejection, LITIGATION CONSULTING: forensic accounting, etc. Providing consulting and expert witness services relating to various bankruptcy matters such as insolvency, feasibility, avoiding actions; RECONSTRUCTION ACCOUNTING: TAX ISSUES: VALUATION: Reconstructing books and records from past transactions and bringing accounting current. Analysis of tax issues and preparation of state and federal tax returns. Appraise or review of appraisals of assets. CSD 1143 2001 © American LegalNet, Inc.