"Tell me, how many Valuations are there?"
Grim was the glance that my professor threw:
"May the force of Bankruptcy always be with you!
Open the Code and look with discretion:
Three Valuations for Debtor-in-possession,
Seven - for Claims that have not yet Matured,
Nine Valuations for Creditors, Secured,
You have asked for wisdom, now don't complain -
There is the last one to finish the chain:
Horrible thing if raised on the Action
Cruel to Priorities, hard for Perfection,
Fear and gore of the whole nation:
That is the Value of Liquidation.
It is remorseless, allows no delay:
Hundred percent on the Confirmation Day!
Read footnote 12 (the one that is large),
See how Justice Stevens answers that charge:
One value rules them all -
One is to split them
One is to mix them all
And in the Plan to fit them!