According to court documents cited by CoinDesk, Celsius under-recorded about 7,000 transactions between its affiliates in the three months before filing for bankruptcy, making it nearly impossible to "fully reconstruct" intercompany claims. Celsius had previously filed a sale plan with the court to push ahead with restructuring the company after it filed for Chapter 11 bankruptcy last July. Subsequently, Celsius Network LLC (LLC) filed a statement claiming approximately $9.1 billion in intercompany claims held by Celsius Network Limited (CNL), but a review of the company's books revealed that intercompany transfers between the LLC and CNL were in many cases It's not documented at all. Unless forensic accounting is hired, each intercompany transaction is manually reconstructed, which is costly to the debtor.