Maanya Bhambal, OP Jindal Global University ABSTRACT In the era of the digital economy, data has emerged as an essential asset for contemporary businesses. As businesses expand and rely more on data- driven models, for consumer behavior analytics to algorithmic optimization, the valuation and treatment of data in insolvency is essential. But even as companies move toward data-intensive models, existing insolvency structures are still not well-suited to reflect the complexities of data...