Often, when inexperienced operators of AutoCAD start drawing in a top view, and if the drawing is inherited from someone else, and there are elements that are drawn at an elevation other than zero, then the operator can easily snap onto endpoints that look correct in a top view, but not in elevation. When this gets out of hand then operations like calculating the areas can fail until the drawing is flattened. FLATTEN is an AutoCAD command that presses all 3D lines flat onto a plane. We use flatten to make sure that elements are 2D lines and not 3D lines. OVERKILL is another command we often use in conjunction with FLATTEN if we were not the authors of the drawing.
I recently helped a client to flatten some drawings and was surprised when the operation failed. I did some research on the internet and came across a post that explained how the dimensions were the objects that had to be flattened using a LISP script.

You can find an explanation on how to run a LISP script here.
This is the result after running the lisp and script and the FLATTEN command.

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