Whether contemporaneous records exist showing what the company developed, who developed it, who was trained on it and when. Records created afterwards read as retrospective assertions.
The records had to already exist
The uncomfortable question is whether the business has been documenting its own intellectual work. Firms that keep procedures under version control with named authors, record internal training with dates, and log which technician performed which proprietary step on which job have most of the file already. Firms that have operated on know-how and word of mouth have to reconstruct it, and reconstruction produces documents that state conclusions rather than record events.
Where a Douro-Dummer manufacturer anticipates transfers in future, the practical answer is to start the record-keeping now, since much of it serves quality and warranty purposes anyway. Where a filing is imminent and the records are thin, it is better to acknowledge that and build from whatever contemporaneous material exists — job records, emails, revision histories — than to create a polished narrative with nothing behind it.