When dealing with Corporate Bankruptcy cases, either Chapter 7 or Chapter 11 bankruptcies are filed by corporations or partnerships. When a corporate entity files for a Chapter 7 bankruptcy, the next step is that the court appoints a bankruptcy trustee. This trustee's main task, among others, is to assess the worth of the debtor's assets that make up the bankruptcy estate, sell it, and pay creditors. If there is money left after paying creditors, then the trustee can take his or her commission and pay any other administrative expenses that need to be paid. If there is money left over after that, then the next to be paid would be priority debts such as taxes owed, and then lastly any unsecured creditors. The distinguishing feature of a Chapter 7 versus the Chapter 11 is that business operations typically stop at the time of filing for bankruptcy. Whereas, with Chapter 11 bankruptcies the debtor is permitted to continue business operations, and to reorganize and liquidate his or her assets according to a court ordered and creditor-approved plan. The Chapter 11 debtor is called a "debtor in possession", and the debtor has the same responsibilities as a Chapter 7 trustee.