I certainly hope Parker plans on bringing in accountants to the court room to testify.

Should 'Accounting Magic' Kill the American-US Airways Deal? [AMR Corporation] - Seeking Alpha

WD at AWA

Parker negotiated Delta good will debt up publicly. Did ToHo and Parker privately enter competing creditor compensation that ran up the AA/US good will debt?

Maybe newAA would consider bankruptcy again in 5 years to she'd more good will debt? Successive BK filings worked well for US Airways once already.