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New in this study is the mathematical formula for calculating energy dissipated due to sliding under the action of Coulomb kinetic friction in the context of Impulse Momentum Planar Collision (IMPC) with isotropic restitution. The surface sliding dissipated energy theorem established here is precisely consistent with the laws of physics underlying IMPC. A principal goal of distinguishing between surface sliding energy dissipation and energy dissipation due to vehicle crush is to improve the rational basis for use of crush energy analysis with IMPC. Also new in this study is a consistent interpretation of Newton's, Poisson's and Stronge's restitution hypotheses as they apply to IMPC with Coulomb kinetic friction. While this paper adds to the understanding of energy dissipation, the IMPC method presented here is not new. The IMPC method features a yaw velocity component and two translational velocity components referenced to the dynamic center of mass of each vehicle as well as an impulse vector acting at the point of impact between the colliding vehicles, all of which are related by way of Newton's laws of motion and Coulomb's kinetic friction law, assuming isotropic restitution. The IMPC method, which requires user estimation of point of impact and collision plane orientation, from which collision impulse and delta-V of the colliding vehicles are calculated via Newton's laws of motion and Coulomb's kinetic friction law, is a reliable and well established existing technology.