| Term | Is | Is not |
|---|
| Rehabilitation cost estimate | Dated calculation on a stated official tool | Bond, provision, assessed deposit |
| Assessed deposit | Regulator-required security | Company estimate |
| Security lodged | Guarantee or cash actually held | Accounting provision |
| Accounting provision | Financial-statement measurement | A bond the bank can call |
| Offset calculation | Policy or Guide result | Cost of delivering the offset |
| Field methodology | Science and monitoring | The approval, unless the approval cites it |
| Cost to complete | Remaining work × current rates on a stated tool | Historic estimate, assessed deposit, or lodged principal |
| Remaining work | Physical work still required, with evidence | A plan or take-off that is not in the pack |