Business is good but the balance sheet is not. Over time, the business’s equity has gone from positive to negative—it owes money to lots of people. How did it happen? Could be a big hit on a job. Might be poor estimating. Possibly several bad clients. Overhead has not been controlled. And on and on go the reasons. Once you finally realize how bad the situation is, what can you do? Create a plan, often called a bunker plan, to survive and recover.