Unfortunately legal costs from 2017 through Dec 31, 2020would have covered the majority of the initial nitrogen feasibility plans by the looks of the corporate audited financial statements:
Of course in the 2018 disclosure the legal costs of putting together the Rights Offering would be included in that $1,381,000 amount.
10. Nature of general and administrative expenses The Company is required to present its financial performance by nature or by function. The Company has presented its financial performance by the underlying nature of the expense with the exception of general and administrative expenses. Had the general and administrative expenses been presented by their nature, the Company would disclose ......
.......... accounting and legal of $1,381,000 (2017 - $540,000) for the years ending December 31, 2018 and 2017.
……. accounting and legal of $564,000 (2018 - $1,381,000) for the years ending December 31, 2019 and 2018.
…… accounting and legal of $905,000 (2019 - $564,000) for the year ending December 31, 2020.