This course picks up where the Basic ABEL course leaves off. It provides a quick review of the Basic ABEL material but provide more advanced insights into the ability to pay issues for corporations and partnerships. It presents practical suggestions on how to glean valuable additional information from standard financial reports; and discusses issues that arise in the course of negotiation/litigation. In addition, the sample problems provide more complex scenarios to analyze. Those wishing to take this course should have completed the Basic ABEL course and/or have substantial experience running the ABEL model.