h Cir. 2004) (internal footnote omitted) (emphasis in original). 163 Nlon-Pros. Agreement, In re Helmerich & Payne, Inc. (July 29, 2009) [hereinafter Iz re Helmerich & Payne] , available at http: //wwwejustice. gov/ criminal/fraud/ fepa/ cases/ helmerich-payne/ 06-29-09helmerich- agree.pdf; Admin. Procee