This exception permits a debtor to reject or assume a lease without having to proceed through the lessor's process for determining whether the debtor has satisfied the requirement of section 502(b)(6). The court may determine that the debtor has satisfied the requirement of section 502(b)(6) and that the lessor's claim has no value. [The court] may then treat the claim as having been disallowed and the lease rejected. The Court of Appeals for the Ninth Circuit held in Eastman... that the expenses incurred in a chapter 7 case in attempting to assume a lease are not administrative expenses.... A court may not allow a lessee to assume a lease without first finding that the lessor's claim against the debtor has no value.
In this case, the bankruptcy judge did not require the lessor to proceed through the section 502(b)(6) process.... The bankruptcy court found that the debtor had made no non-monetary payment or other non-monetary performance of its obligations under the lease, and accordingly the court could not determine that the lessor's claim had no value.
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