A Proof of Claim is a document filed by a creditor with the Court to register a claim against the assets of a bankruptcy estate (the non-exempt assets of the debtor). The claim sets out the amount owed as of the date of the bankruptcy filing and any priority status.  It is possible to object to the claim if it is not liquidated, such as a claim for damages for pain and suffering that has not gone to judgment.  However, the claim may be liquidated by the Bankruptcy Court itself.  Objections may also be filed if the claim omits set-offs or the amount or priority is disputed.  The court can also resolve this with litigation either by motion or a full lawsuit called an adversary proceeding.  If a claim is objected to, the Court may set a hearing and, if necessary, conduct a trial, in order to resolve the dispute.  There is usually a deadline for filing claims called a Bar Date.  Late claims are usually disallowed.