Internal records that existed before the transfer was contemplated: training curricula, controlled procedure documents, engineering change notes, deployment logs, and evidence of how few people in the organization hold the same knowledge. A job description written last month proves that somebody wrote a job description last month.
Records made before the plan existed
Contemporaneous documents carry weight precisely because nobody created them with an application in mind. Version-controlled procedures show a method the company maintains. Training records show what an employee had to learn and how long it took. Project records show the knowledge being applied to real work with dates attached. Where a company has genuinely developed something and simply never wrote it down, the honest step is to document it now, date it accurately, and say plainly when it was written; a backdated document is a far worse problem than a thin one.
Hypothetical example: a truss-plate and connector plant near Roxton Pond wants to send a process technician to commission a new press line in the United States, and the only supporting material offered is a two-page role description drafted after the decision was made. The recoverable evidence usually exists somewhere: press setup sheets with revision histories, calibration logs, supplier correspondence about a custom die, quality records showing who signed off on what. Gathering those first tells the company whether it has a case at all. It is better to find out from the filing cabinet than from a request for evidence six months later.