Louisiana Chapter 11 Final Accounting is a set of financial documents used to account for all the bankruptcy estate’s assets and liabilities. These documents must be prepared, filed, and approved by the court before a debtor is granted a discharge. The accounting must include all cash, non-cash, and contingent assets and liabilities, as well as the debtor’s tax liability. There are three types of Louisiana Chapter 11 Final Accounting: Liquidation Accounting, Reorganization Accounting, and Post-Confirmation Accounting. Liquidation Accounting is used to determine the value of the debtor’s assets and liabilities, as well as the available funds to creditors. Reorganization Accounting is used to determine the future potential of the reorganization plan, including the assumed liabilities and the value of the debtor’s assets. Post-Confirmation Accounting is used to document the debtor’s compliance with court-approved plans. All three types of Louisiana Chapter 11 Final Accounting must be prepared according to the Bankruptcy Code and the Louisiana Bankruptcy Court’s rules and regulations.