5.    Assumptions and Extensions

Various assumptions and projections reside in the appendices to this business plan.

Assumptions relate to the components of variable revenues and costs of revenues.  These include units of variability and their relationship to each other.  Assumptions also relate to unit volume projections, as well as cost per unit of variability.  These costs will require refinement subsequent to the initial publishing of this business plan.  But as they change, the business plan projections will similarly change.  Therefore, this plan will represent a dynamic tool to ensure that the author’s best and evolved thinking remains current.  Each publication will include a dating, as well as improved detail of planning components.  Nevertheless, its overall integrity should be appropriately reflected with its initial release to prospective investors.

Extensions relate to the application of dollar rates to projected volumes.  Therefore, each projected income statement line item will be supported with detail projection calculations contained in its related appendix.  When multiple components to variability appear pertinent, each component volume and extended cost (or revenue) will reflect such cost-multiplier application.