Other Financial Information	3 Months Ended
Other Financial Information	Dec. 31, 2015
Other Financial Information
Other Financial Information	6. Other Financial Information The liability for accrued compensation includes payroll and estimated amounts payable under the Company’s approved compensation plans. On October 13, 2015, the Company approved payments from the Assets Held in Trust for the Deferred Compensation Plan and Accrued Compensation. Substantially all of the payments were made on November 20, 2015. There is no change in Net Assets in Liquidation as these payments were previously accrued. The liability for accrued professional fees includes projected future costs for outside counsel for the corporate, bankruptcy, liquidation and SEC requirements, outside accounting and audit services, consulting fees, Windspeed management sharing and corporate bankruptcy required work. The liability for other accrued costs includes projected future costs for rent, insurance, travel, miscellaneous other corporate expenses and an accrued VAT liability for a foreign jurisdiction. The $200,000 liability pursuant to the GSA was paid during the quarter ended December 31, 2015. The liability for accrued estimated disposal costs of liquidation includes projected future costs to dispose of the Company’s paper and electronic records. Contingent Distribution Rights Although the CDRs trade over-the-counter, for financial reporting purposes, the Company records CDRs as a liability under the liquidation basis of accounting. The Plan entitled holders of CDRs to previously share at increasing percentages in the proceeds realized from the Company’s assets based upon the present value of distributions to certain C-4 creditors in the bankruptcy estate of Comdisco, Inc. However, as of December 31, 2015, the sharing percentage is 37%, which is the maximum sharing percent. As of the date of this filing, there were 1,837 holders of record of the Company’s CDRs and there were 148,448,188 outstanding CDRs. In furtherance of the GSA, the Company will repurchase approximately 3,000,000 CDRs from the litigation trustee at a discounted purchase price of approximately $0.06898 per CDR. The CDRs were acquired by the litigation trustee in the SIP Litigation. Shortly after the repurchase, the Company will cancel those CDRs. The number of holders of CDRs may, or may not, be affected by such repurchase and cancellation. As of October 1, 2014, the Company has adopted the liquidation basis of accounting. The CDR liability is an amount that is calculated as Total Assets less Total Liabilities (excluding the CDR liability) times 37%. The Company continues to estimate an additional CDR liability in the amount of $370,000 (based on the likely anticipated distribution reported by the litigation trustee of Trust Assets in its supplement to the final report filed with the Bankruptcy Court on October 6, 2015) and that amount is reflected on the Consolidated Statement of Net Assets in Liquidation as of December 31, 2015 (Liquidation Basis) under Liabilities at Supplemental CDR Liability Due To Anticipated Litigation Trust Distribution.

COMDISCO HOLDING CO INC 10-Q