Information from the records of Cain Corporation for December 2011 are as follows: 
The conversion costs are:
Definitions:
Persuasive Authorities
Legal resources that, while not binding, may influence a court's decision due to their persuasive value or reasoning.
Scholarly Works
Publications that contribute to academic literature, often characterized by peer-review and research-driven content.
Legal Encyclopedias
Comprehensive reference works that provide summaries of the law on various topics, intended for legal professionals.
Treatises
Comprehensive written works on particular subjects, often involving scholarly text and aimed at providing in-depth information and analysis.
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