是一种合同，债务和解、延期清偿合同。
时髦的叫法是workout。
nutshell《破产法》的解释：
Today, the term “workout” is used to describe a negotiated, nonbankruptcy modification of debts. A workout is the state law counterpart of bankruptcy law’s Chapter 11.
Legally, a workout is a contract. Indeed, you probably studied “workouts” in your first year contracts course except that your contracts teacher used the less “trendy” phrase compositions and extensions.
A composition is a contract between a debtor and two or more creditors in which the creditors agree to take a specified partial payment in full satisfaction of their claims.
An extension is a contract between the debtor and two or more creditors in which the creditors agree to extend the time for the payment of their claims against the debtor.
An agreement can be both a composition and an extension: an agreement to take less over a longer period of time.
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