The costs incurred by a firm due to bankruptcy such as lost sales (customers become reluctant to purchase from a...

An amount that is deemed to be a representative (surrogate) of cost or depreciated cost at a specific date, for...

The bankruptcy costs incurred by a firm as an indirect result of the bankruptcy process such as lost sales (customers become reluctant to purchase...

The bankruptcy costs that arise from cash outlays  that relate to bankruptcy process such as fees paid to lawyers, accountants, administrators, liquidators, and investment bankers involved in bankruptcy proceedings....