For a circular rigid body of radius a, mass M and axial moment of inertia I on a fixed horizontal surface, choose positive spin so that rolling means . During purely horizontal frictional relaxation, an impulse J changes by J and by . Hence is constant. At final rolling without slipping, . Subtracting initial from final translational-plus-rotational kinetic energy gives the title formula. The coefficient of friction controls the relaxation time, but not this loss once the no-slip state is reached. Vertical landing losses and rolling resistance are excluded.

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