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A lay person can take the witness stand and identify the handwriting on a document:
Impairment
A reduction in the recoverable amount of a fixed asset or goodwill below its book value, often reflecting decreased future earning potential.
E&E Assets
Exploration and Evaluation Assets, which are capitalized costs related to the exploration and evaluation of mineral resources before the technical feasibility and commercial viability are determined.
Commercially Feasible
A product or project is considered commercially feasible if it is likely to generate a sufficient level of income to outweigh its costs and risks.
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