A leaked copy of Heller Ehrman’s dissolution plan shows a firm that has a good chance of avoiding bankruptcy — if it can collect unpaid bills and liquidate assets with the success promised on paper.

The plan puts Heller’s assets at $258 million and its liabilities at $72 million, three-quarters of which is money owed to the firm’s banks, Bank of America and Citibank. The document predicts a 90 percent success rate in collecting on its $174 million in accounts receivable and work in progress.