ATTEST is to authenticate, affirm to be true, genuine, or correct, as in an official capacity.
NIAT is Net Income After Taxes.
GROSS NEGLIGENCE is any action or an omission in reckless disregard of the consequences to the safety or property of another. Sometimes referred to as "very great negligence" and it is more then just neglect of ordinary care towards others or just inadvertence. Also known as the Latin term culpa lata.
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