Commercial real estate (CRE) is an important component of the U.S. economy. The development of CRE can be a driving force for employment and investment growth. “Cram Down Interest Rate Analysis in Chapter 11 Bankruptcy Matters: An Overview” (Needham & Schroeder, The Earnings Analyst, Vol. 12, 2012) presented an overview of the bankruptcy process. This article provides additional information about Chapter 11 bankruptcies, defines CRE, discusses how it is financed and addressed by the Bankruptcy Code, and how courts have adopted the formula approach for determining the cram down interest rate for the repayment of the CRE loan. In the end, the reader will have received an introduction to the information, methods and case specific data needed for a cram down interest rate analysis in a CRE bankruptcy.