The major difference between the two doctrines is that while impossibility excuses performance where the contractual duty cannot physically be performed, the doctrine of impracticability comes into play where performance is still physically possible, but would be extremely burdensome for the party whose performance is ...

How does impossibility of performance differ from impracticability of performance?

The difference between impracticability and impossibility is that impracticability is still physically possible; however, performance will result in a substantial hardship to the performing party. ... Generally, impracticability is only found in extreme circumstances.

What is impracticability defense?

Whether applicable to the sale of goods or services, the impracticability doctrine arises in circumstances under which “[p]erformance may be impracticable because of extreme and unreasonable difficulty, expense, injury, or loss to one of the parties involved.