The Polsinelli | TrBK Distress Indices are prepared and published quarterly. The indices are contrarian measures of economic performance and are intended to reflect the level of economic distress in the U.S. economy by tracking the increase or decrease in comparative Chapter 11 filings for prior quarters and years, based on a rolling four-quarter average. The indices reflect relevant Chapter 11 filings with assets more than $1 million, and exclude individual and involuntary cases.