GERALD FINES, Chief Judge
This matter having come before the Court on a Motion for Final Decree filed by the Debtor, and a Response and Objection to Motion for Final Decree filed by Community Bank of Hoopeston; the Court, having reviewed written memoranda of the parties and being otherwise fully advised in the premises, makes the following findings of fact and conclusions of law pursuant to Rule 7052 of the Federal Rules of Bankruptcy Procedure.
On March 16, 2006, the Court entered an Order confirming the Debtor's Amended Plan of Reorganization, which provides that the Debtor will liquidate all of its remaining assets and will cease its business operations at some point during the liquidation process. The Debtor actually ceased its business operations in October 2006, but continues to liquidate its remaining assets, including a 1995 Freightliner truck; a bulk storage facility at Cissna Park, Illinois; accounts receivable having an approximate balance of $26,311.39; a vacant lot at 105 S. Chicago, Milford, Illinois; and a claim against Marathon Ashland Petroleum for damages for breach of a Supply Agreement. In its Motion for Final Decree, the Debtor indicates that the remaining assets to be liquidated will take considerable time, and that the amounts which may be generated from their liquidation are speculative. The Debtor seeks a final decree to avoid the continuing accrual of fees to the United States Trustee's Office, and indicates that funds generated from liquidation of its assets will be applied pursuant to the terms of the confirmed plan, indicating that there most likely will not be any funds available for payment to Class 4 Creditors having unsecured claims.
Creditor, Community Bank of Hoopeston (Community Bank), has filed an objection to Debtor's Motion for Final Decree indicating that issues remain concerning a lien which the Community Bank asserts on a 1995 Freightliner truck and to liens which the Bank asserts as to the Debtor's accounts receivable. Community Bank argues that the final decree should not be entered until such time as the Debtor's assets are liquidated under the supervision of the Court.
As for the issue concerning the lien asserted by Community Bank on the 1995 Freightliner truck, the parties filed a Stipulation and Joint Motion indicating that the issue on the Freightliner truck has been resolved with the Debtor's payment of the sum of $748.42, satisfying the Debtor's obligation on Community Bank's loan No. 119341 and claim No. 9 filed by the Community Bank in these proceedings.
The only issue remaining before the Court is Community Bank's assertion of a continuing lien against the Debtor's accounts receivable which Community Bank asserts should be paid from the liquidation of Debtor's assets under the supervision and control of this Court. In considering this issue, the Court has examined the documents submitted by both the Debtor and the Community Bank, and, in so doing, finds that those documents do not support Community Bank's assertion of a continuing lien against the Debtor's accounts receivable. This factor, combined with the Debtor's obligation to continue its liquidation process pursuant to the terms of its confirmed Amended Plan of Reorganization leads the Court to conclude that there is no reason why the Debtor's Motion for Final Decree should not be allowed at this time. Regardless of the entry of a final decree, the Court finds that it has continuing jurisdiction in this matter to resolve any issues that might arise during the course of the Debtor's liquidation of its remaining assets. As such, the Court finds that the Motion for Final Decree filed by the Debtor should be allowed without further delay.