During the Period That a Trustee in a Chapter 7

During the period that a trustee in a Chapter 7 bankruptcy liquidation carries on the operations of the debtor's business, the accounting records of the debtor are used by the trustee. However, once the trustee begins realization of the debtor's assets, a separate set of accounting records is established for the trustee.
If a trustee is appointed in a Chapter 11 bankruptcy reorganization, should the trustee use the debtor's accounting records during the period of the reorganization or establish a separate set of accounting records? Explain.