After a trial, the bankruptcy court denied the U.S. Trustee’s complaint objecting to discharge under §§ 727(a)(2)(A), (a)(4)(A), and (a)(5). The debtor failed to list a business entity he had formed to replace a failing enterprise. As he liquidated the first company, he occasionally used the second company’s bank accounts for deposits and payments. Nevertheless, the evidence showed that the proceeds from the asset sales for the first business, even if funneled through other accounts, were used to pay creditors of the first business. The debtor testified that he simply forgot to list the second business because it never really got off the ground, but he amended his schedules and complied with the U.S. Trustee’s discovery requests. The court found no intent to hinder, delay, or defraud; no knowing and fraudulent false oath; and no unexplained loss of assets.