# Numerical Reconstruction of Diffusion and Potential Coefficients from Two Observations: Decoupled Recovery and Error Estimates

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**Submitted**: 7 August 2023

**Accepted**: 4 June 2024

**Published online**: 3 October 2024

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**Funding:**The work is partly supported by the Hong Kong Research Grants Council (GRF 15303021) and an internal grant of the Hong Kong Polytechnic University (Project P0038888, Work Programme 1-ZVX3).

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