ࡱ> [ 0Bbjbj ΐΐaxh##%%%t%%%K&,w'%^'++/"///im&&&&&&&$,+-N'%"'##//'yyy#p/%/u%hy&yy$u$/%a`a%.'0^'..u$.%u$y''y^'. !:  Your Business Plan Template Starts on The Next Page Get Awesome Small Business Freebies: Here's a collection of business tools featuring dozens of templates, books, worksheets, tools, software, checklists, videos, manuals, spreadsheets, and much more. All free to download, no strings attached:  HYPERLINK "https://www.bizmove.com/" https://www.bizmove.com/ Before you prepare your business plan it is highly recommended that you read one of the following guides (based on the type of business you are thinking about):  HYPERLINK "https://www.bizmove.com/starting/m1f2.htm" Planning and Starting a Service Business  HYPERLINK "https://www.bizmove.com/starting/m1f3.htm" Planning and Starting a Retail Business  HYPERLINK "https://www.bizmove.com/starting/m1f1.htm" Planning and Starting a Manufacturing Company  HYPERLINK "https://www.bizmove.com/home-business/planing.htm" Planning and Starting a Home Business  HYPERLINK "https://www.bizmove.com/starting/m1f5.htm" Planning and Starting a Construction Business Business Plan Template A business plan serves several purposes. It can help convince investors or lenders to finance your business. It can persuade partners or key employees to join your company. Most importantly, it serves as a roadmap guiding the launch and growth of your new business. Writing a business plan is an opportunity to carefully think through every step of starting your company so you can prepare for success. This is your chance to discover any weaknesses in your business idea, identify opportunities you may not have considered, and plan how you will deal with challenges that are likely to arise. Be honest with yourself as you work through your business plan. Dont gloss over potential problems; instead, figure out solutions. A good business plan is clear and concise. A person outside of your industry should be able to understand it. Avoid overusing industry jargon or terminology. Most of the time involved in writing your plan should be spent researching and thinking. Make sure to document your research, including the sources of any information you include. Avoid making unsubstantiated claims or sweeping statements. Investors, lenders and others reading your plan will want to see realistic projections and expect your assumptions to be supported with facts. This template includes instructions for each section of the business plan, followed by corresponding fillable worksheet/s. The last section in the, instructions, Refining Your Plan, explains ways you may need to modify your plan for specific purposes, such as getting a bank loan, or for specific industries, such as retail. Proofread your completed plan (or have someone proofread it for you) to make sure its free of spelling and grammatical errors and that all figures are accurate. Business Plan [Insert Date] Company name Street address 1 Street address 2 City, state, ZIP Business phone Website URL Email address Confidentiality Agreement The undersigned reader acknowledges that any information provided by _________________________ in this business plan, other than information that is in the public domain, is confidential in nature, and that any disclosure or use of same by the reader may cause serious harm or damage to ________________________. Therefore, the undersigned agrees not to disclose it without express written permission from ________________________________. Upon request, the undersigned reader will immediately return this document to ___________________________. ___________________ Signature ___________________ Name (typed or printed) ___________________ Date This is a business plan. It does not imply an offering of securities. Table of Contents  TOC \o "1-2" \h \z \u HYPERLINK \l "_Toc476168283"Confidentiality Agreement  PAGEREF _Toc476168283 \h 3 HYPERLINK \l "_Toc476168284"I. Instructions: Executive Summary  PAGEREF _Toc476168284 \h 5 HYPERLINK \l "_Toc476168285"Executive Summary  PAGEREF _Toc476168285 \h 6 HYPERLINK \l "_Toc476168286"II. Instructions: Company Description  PAGEREF _Toc476168286 \h 7 HYPERLINK \l "_Toc476168287"Company Description Worksheet  PAGEREF _Toc476168287 \h 8 HYPERLINK \l "_Toc476168288"III. Instructions: Products & Services  PAGEREF _Toc476168288 \h 9 HYPERLINK \l "_Toc476168289"Product & Service Description Worksheet  PAGEREF _Toc476168289 \h 10 HYPERLINK \l "_Toc476168290"IV. Instructions: Marketing Plan  PAGEREF _Toc476168290 \h 11 HYPERLINK \l "_Toc476168291"SWOT Analysis Worksheet  PAGEREF _Toc476168291 \h 12 HYPERLINK \l "_Toc476168292"Competitor Data Collection Plan  PAGEREF _Toc476168292 \h 14 HYPERLINK \l "_Toc476168293"Competitive Analysis Worksheet  PAGEREF _Toc476168293 \h 15 HYPERLINK \l "_Toc476168294"Marketing Expenses Strategy Chart  PAGEREF _Toc476168294 \h 17 HYPERLINK \l "_Toc476168295"Pricing Strategy Worksheet  PAGEREF _Toc476168295 \h 19 HYPERLINK \l "_Toc476168296"Distribution Channel Assessment Worksheet  PAGEREF _Toc476168296 \h 21 HYPERLINK \l "_Toc476168297"V. Instructions: Operational Plan  PAGEREF _Toc476168297 \h 23 HYPERLINK \l "_Toc476168298"VI. Instructions: Management & Organization  PAGEREF _Toc476168298 \h 25 HYPERLINK \l "_Toc476168299"Management Worksheet  PAGEREF _Toc476168299 \h 26 HYPERLINK \l "_Toc476168300"Organization Chart  PAGEREF _Toc476168300 \h 27 HYPERLINK \l "_Toc476168301"VII. Instructions: Startup Expenses & Capitalization  PAGEREF _Toc476168301 \h 28 HYPERLINK \l "_Toc476168302"VIII. Instructions: Financial Plan  PAGEREF _Toc476168302 \h 29 HYPERLINK \l "_Toc476168303"IX. Instructions: Appendices  PAGEREF _Toc476168303 \h 31 HYPERLINK \l "_Toc476168304"X. Instructions: Refining the Plan  PAGEREF _Toc476168304 \h 32 HYPERLINK \l "_Toc476168305"Now That Youre (Almost) Finished . . .  PAGEREF _Toc476168305 \h 34  I. Instructions: Executive Summary The Executive Summary is the most important part of your business plan. Often, its the only part that a prospective investor or lender reads before deciding whether or not to read the rest of your plan. It should convey your enthusiasm for your business idea and get readers excited about it, too. Write your Executive Summary LAST, after you have completed the rest of the business plan. That way, youll have thought through all the elements of your startup and be prepared to summarize them. The Executive Summary should briefly explain each of the below. An overview of your business idea (one or two sentences). A description of your product and/or service. What problems are you solving for your target customers? Your goals for the business. Where do you expect the business to be in one year, three years, five years? Your proposed target market. Who are your ideal customers? Your competition and what differentiates your business. Who are you up against, and what unique selling proposition will help you succeed? Your management team and their prior experience. What do they bring to the table that will give your business a competitive edge? Financial outlook for the business. If youre using the business plan for financing purposes, explain exactly how much money you want, how you will use it, and how that will make your business more profitable. Limit your Executive Summary to one or two pages in total. After reading the Executive Summary, readers should have a basic understanding of your business, should be excited about its potential, and should be interested enough to read further. After youve completed your business plan, come back to this section to write your executive summary on the next page. Executive Summary (Write after youve completed the rest of the business plan.) II. Instructions: Company Description This section explains the basic elements of your business. Include each of the below: Company mission statement A mission statement is a brief explanation of your companys reason for being. It can be as short as a marketing tagline (MoreDough is an app that helps consumers manage their personal finances in a fun, convenient way) or more involved: (Doggie Tales is a dog daycare and grooming salon specializing in convenient services for urban pet lovers. Our mission is to provide service, safety and a family atmosphere, enabling busy dog owners to spend less time taking care of their dogs basic needs and more time having fun with their pet.) In general, its best to keep your mission statement to one or two sentences. Company philosophy and vision What values does your business live by? Honesty, integrity, fun, innovation and community are values that might be important to your business philosophy. Vision refers to the long-term outlook for your business. What do you ultimately want it to become? For instance, your vision for your doggie day-care center might be to become a national chain, franchise or to sell to a larger company. Company goals Specify your long- and short-term goals as well as any milestones or benchmarks you will use to measure your progress. For instance, if one of your goals is to open a second location, milestones might include reaching a specific sales volume or signing contracts with a certain number of clients in the new market. Target market You will cover this in-depth in the Marketing Plan section. Here, briefly explain who your target customers are. Industry Describe your industry and what makes your business competitive: Is the industry growing, mature or stable? What is the industry outlook long-term and short-term? How will your business take advantage of projected industry changes and trends? What might happen to your competitors and how will your business successfully compete? Legal structure Is your business a sole proprietorship, LLC, partnership or corporation? Why did you choose this particular form of business? If there is more than one owner, explain how ownership is divided. If you have investors, explain the percentage of shares they own. This information is important to investors and lenders. After reading the Company Description, the reader should have a basic understanding of your businesss mission and vision, goals, target market, competitive landscape and legal structure. Use the Company Description worksheet on the next page to help you complete this section. Company Description Worksheet Business NameCompany Mission StatementCompany Philosophy/ ValuesCompany Vision Goals & Milestones 1. 2. 3. Target MarketIndustry/ Competitors  1. 2. 3.Legal Structure/ Ownership III. Instructions: Products & Services This section expands on the basic information about your products and services included in the Executive Summary and Company Description. Explain in detail each of the below: Your companys products and/or services: What do you sell, and how is it manufactured or provided? Include details of relationships with suppliers, manufacturers and/or partners that are essential to delivering the product or service to customers. The problem the product or service solves: Every business needs to solve a problem that its customers face. Explain what the problem is and how your product or service solves it. What are its benefits, features and unique selling proposition? Yours wont be the only solution (every business has competitors), but you need to explain why your solution is better than the others, targets a customer base your competitors are ignoring, or has some other characteristic that gives it a competitive edge. Any proprietary features that give you a competitive advantage: Do you have a patent on your product or a patent pending? Do you have exclusive agreements with suppliers or vendors to sell a product or service that none of your competitors sell? Do you have the license for a product, technology or service thats in high demand and/or short supply? How you will price your product or service: Describe the pricing, fee, subscription or leasing structure of your product or service. How does your product or service fit into the competitive landscape in terms of pricingare you on the low end, mid-range or high end? How will that pricing strategy help you attract customers? What is your projected profit margin? Include any product or service details, such as technical specifications, drawings, photos, patent documents and other support information, in the Appendices. After reading the Products & Services section, the reader should have a clear understanding of what your business does, what problem it solves for customers, and the unique selling proposition that makes it competitive. Use the Product and Service Description Worksheet on the next page to help you complete this section. Product & Service Description Worksheet Business NameProduct/ Service IdeaSpecial BenefitsUnique FeaturesLimits and LiabilitiesProduction and DeliverySuppliersIntellectual Property Special PermitsProduct/ Service Description IV. Instructions: Marketing Plan This section provides details on your industry, the competitive landscape, your target market and how you will market your business to those customers. Market research There are two kinds of research: primary and secondary. Primary market research is information you gather yourself. This could include going online or driving around town to identify competitors; interviewing or surveying people who fit the profile of your target customers; or doing traffic counts at a retail location youre considering. Secondary market research is information from sources such as trade organizations and journals, magazines and newspapers, Census data and demographic profiles. You can find this information online, at libraries, from chambers of commerce, from vendors who sell to your industry or from government agencies. This section of your plan should explain: * The total size of your industry * Trends in the industry is it growing or shrinking? * The total size of your target market, and what share is realistic for you to obtain * Trends in the target market is it growing or shrinking? How are customer needs or preferences changing? Barriers to entry What barriers to entry does your startup face, and how do you plan to overcome them? Barriers to entry might include: * High startup costs * High production costs * High marketing costs * Brand recognition challenges * Finding qualified employees * Need for specialized technology or patents * Tariffs and quotas * Unionization in your industry Threats and opportunities Once your business surmounts the barriers to entry you mentioned, what additional threats might it face? Explain how the following could affect your startup: * Changes in government regulations * Changes in technology * Changes in the economy * Changes in your industry Use the SWOT Analysis Worksheet on the next page to identify your companys weaknesses and potential threats, as well as its strengths and the potential opportunities you plan to exploit. SWOT Analysis Worksheet StrengthsWeaknessesOpportunitiesThreatsProduct/ Service OfferingBrand/ MarketingStaff/HRFinanceOperations/ ManagementMarketCan any of your strengths help with improving your weaknesses or combating your threats? If so, please describe how below.Based on the information above, what are your immediate goals/next steps?Based on the information above, what are your long-term goals/next steps? Product/service features and benefits Describe all of your products or services, being sure to focus on the customers point of view. For each product or service: * Describe the most important features. What is special about it? * Describe the most important benefits. What does it do for the customer? In this section, explain any after-sale services you plan to provide, such as: * Product delivery * Warranty/guarantee * Service contracts * Ongoing support * Training * Refund policy Target customer Describe your target customer. (This is also known as the ideal customer or buyer persona.) You may have more than one target customer group. For instance, if you sell a product to consumers through distributors, such as retailers, you have at least two kinds of target customers: the distributors (businesses) and the end users (consumers). Identify your target customer groups, and create a demographic profile for each group that includes: For consumers: * Age * Gender * Location * Income * Occupation * Education level For businesses: * Industry * Location * Size * Stage in business (startup, growing, mature) * Annual sales Key competitors One of the biggest mistakes you can make in a business plan is to claim you have no competition. Every business has competitors. Your plan must show that youve identified yours and understand how to differentiate your business. This section should: List key companies that compete with you (including names and locations), products that compete with yours and/or services that compete with yours. Do they compete across the board, or just for specific products, for certain customers or in certain geographic areas? Also include indirect competitors. For instance, if youre opening a restaurant that relies on consumers discretionary spending, then bars and nightclubs are indirect competitors. Use the Competitor Data Collection Plan on the next page to brainstorm ways you can collect information about competitors in each category. Competitor Data Collection Plan Price  Benefits/Features  Size/profitability  Market strategy  Once youve identified your major competitors, use the Competitive Analysis Worksheet on the next page to compare your business to theirs. Competitive Analysis Worksheet For each factor listed in the first column, assess whether you think its a strength or a weakness (S or W) for your business and for your competitors. Then rank how important each factor is to your target customer on a scale of 1 to 5 (1 = very important; 5 = not very important). Use this information to explain your competitive advantages and disadvantages. FACTORMeCompetitor ACompetitor BCompetitor CImportance to CustomerProductsPriceQualitySelectionServiceReliabilityStabilityExpertiseCompany ReputationLocationAppearanceSales MethodCredit PoliciesAdvertisingImage Positioning/Niche Now that youve assessed your industry, product/service, customers and competition, you should have a clear understanding of your businesss niche (your unique segment of the market) as well as your positioning (how you want to present your company to customers). Explain these in a short paragraph. How you will market your product/service In this section, explain the marketing and advertising tactics you plan to use. Advertising may include: Online Print Radio Cable television Out-of-home Which media will you advertise in, why and how often? Marketing may include: Business website Social media marketing Email marketing Mobile marketing Search engine optimization Content marketing Print marketing materials (brochures, flyers, business cards) Public relations Trade shows Networking Word-of-mouth Referrals What image do you want to project for your business brand? What design elements will you use to market your business? (This includes your logo, signage and interior design.) Explain how theyll support your brand. Promotional budget How much do you plan to spend on the marketing and advertising outreach above: * Before startup (These numbers will go into your startup budget) * On an ongoing basis (These numbers will go into your operating plan budget) Use the Marketing Expenses Strategy Chart on the next page to help figure out the cost of reaching different target markets. Marketing Expenses Strategy Chart Target Market 1Target Market 2Target Market 3One-Time ExpensesMonthly or Annual ExpensesLabor Costs Download the HYPERLINK "https://www.score.org/resource/annual-marketing-budget-template"Annual Marketing Budget Template. Using the information youve gathered, create your annual marketing budget. Pricing You explained pricing briefly in the Products & Services section; now its time to go into more detail. How do you plan to set prices? Keep in mind that few small businesses can compete on price without hurting their profit margins. Instead of offering the lowest price, its better to go with an average price and compete on quality and service. Does your pricing strategy reflect your positioning? Compare your prices with your competitors. Are they higher, lower or the same? Why? How important is price to your customers? It may not be a deciding factor. What will your customer service and credit policies be? Use the Pricing Strategy Worksheet on the next page to help with your pricing. Pricing Strategy Worksheet Business NameWhich of the following pricing strategies will you employ? Circle one. Cost Plus The costs of making/obtaining your product or providing your service, plus enough to make a profit Value Based Based on your competitive advantage and brand (perceived value) Other:Provide an explanation of your pricing model selection. Include strategy info on your major product lines/service offerings. List industry/market practices and any considerations to be discussed with your mentor.  Location or proposed location If you have a location picked out, explain why you believe this is a good location for your startup. If you havent chosen a location yet, explain what youll be looking for in a location and why, including: * Convenient location for customers * Adequate parking for employees and customers * Proximity to public transportation or major roads * Type of space (industrial, retail, etc.) * Types of businesses nearby Focus on the location of your building, not the physical building itself. Youll discuss that later, in the Operations section. Distribution channels What methods of distribution will you use to sell your products and/or services? These may include: * Retail * Direct sales * Ecommerce * Wholesale * Inside sales force * Outside sales representatives * OEMs If you have any strategic partnerships or key distributor relationships that will be a factor in your success, explain them here. If you havent yet finalized your distribution channels, use the Distribution Channel Assessment Worksheet on the next page to assess the pros and cons of each distribution channel you are considering. Distribution Channel Assessment Worksheet Distribution Channel 1 Distribution Channel 2 Distribution Channel 3 Ease of EntryGeographic ProximityCostsCompetitors PositionsManagement ExperienceStaffing CapabilitiesMarketing Needs 12-month sales forecast Download the HYPERLINK "https://www.score.org/resource/sales-forecast-12-months" \t "_blank"Sales Forecast spreadsheet and use it to create a month-by-month sales projection. If youve already made some sales, you can use those as a basis for your projections. If, like most startups, you havent sold anything yet, youll need to create estimates based on your market research, your proposed marketing strategies and your industry data. Create two forecasts: a best guess scenario (what you really expect) and a worst case scenario (one youre confident you can reach no matter what). Keep notes on the research and assumptions that go into developing these sales forecasts. Financing sources will want to know what you based the numbers on. After reading the Marketing Plan section, the reader should understand who your target customers are, how you plan to market to them, what sales and distribution channels you will use, and how you will position your product/service relative to the competition. V. Instructions: Operational Plan This section explains the daily operation of your business, including its location, equipment, personnel and processes. Production How will you will produce your product or deliver your service? Describe your production methods, the equipment youll use and how much it will cost to produce what you sell. Quality control How will you maintain consistency? Describe the quality control procedures youll use. Location Where is your business located? You briefly touched on this in the Company Overview. In this section, expand on that information with details such as: a. The size of your location b. The type of building (retail, industrial, commercial, etc.) c. Zoning restrictions d. Accessibility for customers, employees, suppliers and transportation if necessary e. Costs including rent, maintenance, utilities, insurance and any buildout or remodeling costs f. Utilities Legal environment What type of legal environment will your business operate in? How are you prepared to handle legal requirements? Include details such as: a. Any licenses and/or permits that are needed and whether youve obtained them b. Any trademarks, copyrights or patents that you have or are in the process of applying for c. The insurance coverage your business requires and how much it costs d. Any environmental, health or workplace regulations affecting your business e. Any special regulations affecting your industry f. Bonding requirements, if applicable Personnel What type of personnel will your business need? Explain details such as: * What types of employees? Are there any licensing or educational requirements? * How many employees will you need? * Will you ever hire freelancers or independent contractors? * Include job descriptions. * What is the pay structure (hourly, salaried, base plus commission, etc.)? * How do you plan to find qualified employees and contractors? * What type of training is needed and how will you train employees? Download the HYPERLINK "https://www.score.org/resource/job-analysis-worksheet"Job Analysis Worksheet and use it to help you answer the questions above. Inventory If your business requires inventory, explain: What kind of inventory will you keep on hand (raw materials, supplies, finished products)? What will be the average value of inventory (in other words, how much are you investing in inventory)? What rate of inventory turnover do you expect? How does this compare to industry averages? Will you need more inventory than normal during certain seasons? (For instance, a retailer might need additional inventory for the holiday shopping season.) What is your lead time for ordering inventory? Suppliers List your key suppliers, including: * Names, addresses, websites * Type and amount of inventory furnished * Their credit and delivery policies * History and reliability * Do you expect any supply shortages or short-term delivery problems? If so, how will you handle them? * Do you have more than one supplier for critical items (as a backup)? * Do you expect the cost of supplies to hold steady or fluctuate? If the latter, how will you deal with changing costs? * What are your suppliers payment terms? Credit policies If you plan to sell to customers on credit, explain: * Whether this is typical in your industry (do customers expect it)? * What your credit policies will be. How much credit will you extend? What are the criteria for extending credit? * How will you check new customers creditworthiness? * What credit terms will you offer? * Detail how much it will cost you to offer credit, and show that youve built these costs into your pricing structure. * How will you handle slow-paying customers? Explain your policies, such as when you will follow up on late payments, and when you will get an attorney or collections agency involved. After reading the Operational Plan section, the reader should understand how your business will operate on a day-to-day basis. VI. Instructions: Management & Organization This section should give readers an understanding of the people behind your business, their roles and responsibilities, and their prior experience. If youre using your business plan to get financing, know that investors and lenders carefully assess whether you have a qualified management team. Biographies Include brief biographies of the owner/s and key employees. Include resumes in the Appendix. Here, summarize your experience and those of your key employees in a few paragraphs per person. Focus on the prior experience and skills that have prepared your team to succeed in this business. If anyone has previous experience starting and growing a business, explain this in detail. Gaps Explain how you plan to fill in any gaps in management and/or experience. For instance, if you lack financial know-how, will you hire a CFO or retain an accountant? If you dont have sales skills, will you hire an in-house sales manager or use outside sales reps? Advisors List the members of your professional/advisory support team, including: Attorney Accountant Board of directors Advisory board Insurance agent Consultants Banker Mentors and other advisors If they have experience or specializations that will increase your chances of success, explain. For instance, does your mentor have experience launching and growing a similar business? Organization Chart Develop and include an organization chart. This should include both roles that youve already filled and roles you plan to fill in the future. After reading the Management & Organization section, the reader should feel confident that you have a qualified team leading your business. Use the Management Worksheet and Organization Chart on the next two pages to highlight your management team. Management Worksheet Bio/s  Gaps in Management or Experience  Advisors  Organization Chart  VII. Instructions: Startup Expenses & Capitalization In this section, detail the expenses involved in opening for business and how much capital youll need. (Do not include ongoing expenses after your business opens; those are listed in the Financial Plan.) Estimating startup expenses as accurately as possible helps you gather enough startup capital. Start-Up Expenses Download and complete the HYPERLINK "https://www.score.org/resource/start-expenses" \t "_blank"Start-Up Expenses template. In working on this Business Plan, you should already have gathered most, if not all, of the information you need. In the body of this section, be sure to explain all of the assumptions behind the figures. How did you come up with these expenses? If youve secured or expect to secure loans, explain the source/s, amount/s and terms. If youve secured or expect to secure investors, explain how much each investor will contribute and what percentage of ownership each receives in return. Be sure to include extra capital for unexpected expenses. Opening a new business almost always ends up costing more than expected, and you need to be prepared. List this figure in the Start-Up Expenses template under Reserve for Contingencies. How much should you set aside for contingencies? You can talk to other business owners in your industry to get a ballpark figure. If you cant come up with a figure this way, a good rule of thumb is to set aside 20% to 25% of your total startup costs for contingencies. Opening Day Balance Sheet Download and complete the HYPERLINK "https://www.score.org/resource/opening-day-balance-sheet" \t "_blank"Opening Day Balance Sheet. Use it to detail the expected state of your business finances on opening day. As with the Start-Up Expenses sheet, be sure to explain the assumptions behind the figures. Personal Financial Statement If you are using the business plan to seek financing, include personal financial statements for each owner and each major stockholder. The personal financial statements should detail each persons assets and liabilities outside of the business and their personal net worth. Investors and/or lenders typically expect business owners to use personal assets to finance a startup, and theyll want to see how much capital you have available from your personal finances. After reading the Startup Expenses & Capitalization section, the reader should know how much money is needed to start the business and how well capitalized you are. VIII. Instructions: Financial Plan Your financial plan is perhaps the most important element of your business plan. Lenders and investors will review it in detail. Developing your financial plan helps you set financial goals for your startup and assess its financing needs. Include the following: 12-month profit & loss projection Also known as an income statement or P&L, the 12-month profit and loss projection is the centerpiece of your business plan. Download the HYPERLINK "https://www.score.org/resource/12-month-profit-and-loss-projection" \t "_blank"12-Month Profit and Loss Projection and fill in your projected sales, cost of goods sold and gross profit. (Refer to the Sales Forecast you created in Section IV). Then list your expenses, net profit before taxes, estimated taxes and net operating income. Be sure to explain the assumptions behind the numbers in your P&L. Keep detailed notes about how you came up with these figures; you may need this information to answer questions from potential financing sources. Optional: 3-year profit & loss projection A three-year profit and loss projection is not essential to a business plan. However, you may want to create one if you expect your businesss financials to change substantially after the first year, or if investors or lenders require it. Download the HYPERLINK "https://www.score.org/resource/3-year-profit-and-loss-projection-0"3-Year Profit and Loss Projection template, and use it to create your projection. Cash flow projection The cash flow statement tracks how much cash your business has on hand at any given time. Once your business is up and running, youll want to keep close tabs on your cash flow statement. For now, however, youre creating a cash flow projection. Think of the cash flow projection as a forecast for your business checking account. It details when you need to spend money on things such as inventory, rent and payroll, and when you expect to receive payments from customers and clients. For example, you may make a sale, have to buy inventory to fulfill the sale, and not collect payment from the customer for 30, 60 or 90 days. The cash flow projection takes these factors into account, helping you budget for upcoming expenses so your business doesnt run out of money. Download the HYPERLINK "https://www.score.org/resource/12-month-cash-flow-statement"12-MonthCash Flow Statement and use it to create your projections. Optional: 3-year cash flow statement Depending on your needs and the purpose of your business plan, you may also want to include a 3-year cash flow statement. If so, download the HYPERLINK "https://www.score.org/resource/3-year-cash-flow-statement" \t "_blank" \o "3 Year Cash Flow Projection"3-Year Cash Flow Statementand use it to create your projections. This is a much simpler document than the 12-month cash flow statement, but can still be useful in making plans. Projected balance sheet A balance sheet subtracts the companys liabilities from its assets to arrive at the owners equity. You already created an opening day balance sheet in Section 1. Now, download the HYPERLINK "https://www.score.org/resource/balance-sheet-template" \t "_blank"Balance Sheet (Projected), and create a projected balance sheet showing the estimated financial condition of your business at the end of its first year. The major difference between the two is that the projected balance sheet includes any owners equity resulting from the businesss first year in operation. Lenders and investors may want to see this projection. Break-even calculation The break-even analysis projects the sales volume you need in order to cover your costs. In other words, when will the business break even? Download the HYPERLINK "https://www.score.org/resource/break-even-analysis-template" \t "_blank"Break-Even Analysis template and, using your profit and loss projections, enter your expected fixed and variable costs. Adjust the categories to reflect your own business. You can even create a couple of different break-even analyses for different scenarios. For example, your payroll costs will vary depending on whether you hire full-time employees or use independent contractors. Creating different break-even analyses can help you determine the best option. Use of capital If youre using the business plan to seek financing from lenders or investors, provide a breakdown of how you will the capital and what results you expect. For example, perhaps you will use the money to buy new equipment and expect that to double your production capacity. After reading the Financial Plan section, the reader should understand the assumptions behind your financial projections and be able to judge whether these projections are realistic. IX. Instructions: Appendices Dont slow your readers down by cluttering your business plan with supporting documents, such as contracts or licenses. Instead, put these documents in the Appendices, and refer to them in the body of the plan so readers can find them if needed. Below are some elements many business owners include in their Appendices. Agreements (Leases, contracts, purchase orders, letters of intent, etc.) Intellectual property (trademarks, licenses, patents, etc.) Resumes of owners/key employees Advertising/marketing materials Public relations/publicity Blueprints/plans List of equipment Market research studies List of assets that can be used as collateral You can also include any other materials that will give readers a fuller picture of your business or support the projections and assumptions you make in your plan. For instance, you might want to include photos of your proposed location, illustrations or photos of a product you are patenting, or charts showing the projected growth of your market. After reviewing the Appendices, the reader should feel satisfied that the assumptions throughout the plan are backed up by documentation and evidence. X. Instructions: Refining the Plan Modify your business plan for your specific needs, audience and industry. Here are some guidelines to help: For Raising Capital from Bankers Bankers want to know that youll be able to repay the loan. If the business plan is for bankers or other lenders, include: How much money youre seeking How youll use the money How that will make your business stronger Requested repayment terms (number of years to repay) Any collateral you have and a list of all existing liens against your collateral For Raising Capital from Investors Investors are looking for dramatic growth, and they expect to share in the rewards. If the business plan is for investors, include: Investment amount you need short-term Investment amount youll need in two to five years How youll use the money and how that will help your business grow Estimated return on investment Exit strategy for investors (buyback, sale or IPO) Percentage of ownership you will give investors Milestones or conditions you will accept Financial reporting you will provide to investors How involved investors will be on the board or in management For a Manufacturing Business Explain the operations involved in manufacturing your product/s. What equipment is needed? What are the production/capacity limits of the equipment? What are the production/capacity limits of the proposed physical plant? Is specialized labor needed? What raw materials do you need for manufacturing? Are there any special requirements for storing these? What quality control procedures will you use? How will you manage inventory levels? What is your supply chain? Explain any new products youre developing, or products you plan to begin developing after startup. For a Service Business Explain your prices and the methods used to set them. What systems and processes will you use for ensuring consistent delivery of services? What quality control procedures will you use? How will you measure employee productivity? Will you subcontract any work to other businesses? If so, what percentage of work will be subcontracted? Will you make a profit on subcontracting? Explain your credit, payment and collections policies and procedures. How will you maintain your client base and get long-term contracts? Explain any new services youre developing or services you plan to add after startup. For a Retail Business List specific brands you plan to carry that will give you a competitive advantage. How will you manage inventory? What inventory management software will you use? What forms of payment will you accept? What payment processing service will you use? What point-of-sale software and hardware will you use? Explain your markup policies. Your prices should be profitable, competitive and in line with your brand. Initial inventory level: Find the industry average annual inventory turnover rate (available in the HYPERLINK "http://www.rmahq.org/publications-and-tools/"RMA book). Multiply your initial inventory investment by the average turnover rate. The result should be at least equal to your projected first year's cost of goods sold. If not, you may need to budget more for startup inventory. What are your customer service policies? How will you handle returns and exchanges? Will your retail store also have an ecommerce site, or is one planned for the future? For an Ecommerce Business Will you sell a physical product, a service, a digital product (such as eBooks) or some combination of these? If youre selling physical products, how will you brand and package them? Will you sell on your own website, online marketplaces (such as Amazon) or both? What technology providers and platforms will you use to run your ecommerce site? Web hosting service Web design service Shopping cart provider Payment processing service Fulfillment & shipping services Email marketing services Can the solutions youve chosen quickly scale up or down as needed? Where will you get your products? Will you manufacture them in-house, buy them from manufacturers or use drop shippers? How will you handle returns and exchanges? What are your customer service policies? How will you provide customer service? Will you use any proprietary technology of your own and if so, what advantages does that give you? For a Software or SaaS business What is your pricing structure? Will you use a free trial, freemium or paid business model? If you offer free services or a free trial option, how will you upsell customers to a payment model? What percentage of customers are expected to become paying customers? Have you tested your software? Are any early adopters already using the product? How will you encourage long-term contracts in order to create recurring revenues? How will you manage rapidly changing markets, technologies and costs? How will you keep your company competitive? Will you use in-house developers or outsource this function? How will you provide customer support? How will you retain key personnel? Are you using any proprietary or exclusive software that will give you a competitive edge? How will you protect your intellectual property? What additional products or updates to current products are you planning after launch? Now That Youre (Almost) Finished . . . Remember to go back, and complete the HYPERLINK \l "_I._Instructions:_Executive"Executive Summary.     PAGE  PAGE 2 TITLE TITLE TITLE TITLE TITLE TITLE TITLE TITLE TITLE TITLE TITLE TITLE TITLE 456Y[' ( ) * P Q R S j k l m n u ˽|obWI>hh=kCJaJh=khL5CJ\aJh/h):CJaJh):h):0JCJaJh):h/0JCJaJjh):CJUaJjh):CJUaJh):CJaJh4CJaJh4h4CJaJh):5CJ\aJh4h45CJ\aJh4h):5CJ \aJ hcu5CJ \aJ h4h 5CJ \aJ h4h=k5CJ \aJ 56l m n   t u B C   / 0 ; <  _gdcugdHUgdv'gd):gd=ku x     H I J r s t u v    @ A B C D ˬˬˬvˬnhLCJaJ#jRhh=kCJUaJ#juhh=kCJUaJ#jhh=kCJUaJhh=k0JCJaJ#jhh=kCJUaJjhh=kCJUaJhhLCJaJh=kCJaJhh=kCJaJhv'CJaJ(      . / 0 1  +stuv+ƾqfZVO hQAhcuhcuh hcu5^JaJhb\hcu^JaJ *h hcu5^JaJhcu^JaJh hcu^JaJhHU^JaJh hcu5>*^JaJ h``hcuhHUh=kh=knH tH h=knH tH hh=kCJaJhh=k0JCJaJjhh=kCJUaJ#j?hh=kCJUaJ_`,-uv+9:;<=>?@ABCDEFG$a$gdcugdcugdcu+9X Vs  vwƽzp_Shcu5B*aJph h``hcu5B*CJ$aJ$phhs9hcu5^Jhs9hcuOJQJ^Jh``hcuCJOJQJ^JhcuCJOJQJ^JhcuCJOJQJ^Jhs9hcuCJOJQJ^Jhs9hcu^J hs9hcuh``hcu5CJ\^JaJ hcu hcu^JhFhcu^J hcu5^JhQAhcu^JGHIJKLMNOPQRSTUVWXewgdcugdcu     -[vE] A2 ' 10$a$gdcugdcu /dhgdcu/\$gdcu  #$%?@ABCDEFbcȾȱȾڠȾȓȾڠڅzkzjhbUmHnHuh#mHnHuh2-h#0JmHnHujhbU!h#5OJQJaJmHnHtH jhbUjhbU h#h2-h#0JhbjhbUhcujhbhbUh<hcu5B*aJph%;<=WXYZ[\]^z{˺˶˭ˀ˶r`˺˶˭#jhbUmHnHuh2-h#0JmHnHu!h#5OJQJaJmHnHtH jhbUjhbU h#h2-h#0Jhb h#6OJQJmHnHtH ujhbUh#mHnHujhbUmHnHu#jhbUmHnHu% !=>efg ܹ|sfܹjhbUh2-h#0J h#6OJQJmHnHtH u#j hbUmHnHujhbUmHnHuh#mHnHuh2-h#0JmHnHuhb!h#5OJQJaJmHnHtH jhbUjhbU h#jhbU( :;<>?@AB^_~?@A[\]_`a̷̷̷̻̩̻̩̻̩s#j{ hbUmHnHu#j hbUmHnHu#j hbUmHnHuh2-h#0JmHnHuhb h#6OJQJmHnHtH ujhbUjhbUmHnHu#j hbUmHnHuh#mHnHu-Ab'Ju5 !!!!6"" & Fgdcugdcugdcu12 ' abc !"$%&'(DEfghʻʩʻʻʗʻ玉rj hbUjhbU h#h2-h#0J#ju hbUmHnHu#j hbUmHnHujhbUmHnHuh#mHnHuh2-h#0JmHnHuhbjhbU h#6OJQJmHnHtH u''()CDEGHIJKghz{|Խ毤r毤`#ji hbUmHnHu h#6OJQJmHnHtH u#j hbUmHnHujhbUmHnHuh#mHnHuh2-h#0JmHnHujo hbUjhbU h#h2-h#0JhbjhbU!h#5OJQJaJmHnHtH %   /0RSTnoprstuv.ŻŮŻŻŐŻŻŃŻŻjhbUjchbU!h#5OJQJaJmHnHtH j hbUjhbU h#h2-h#0Jhb h#6OJQJmHnHtH ujhbUjhbUmHnHu1./023456RSz{|!!!"3"5"6"c""""# #ܾˣ~vjv_j_j_h"6-hcu^JaJh$hcu5^JaJhcu^JaJh hcu5^JaJ hqHhcuh hcu^JaJ hhcujhbUmHnHujhbUh2-h#0Jhb!h#5OJQJaJmHnHtH jhbU h#jhbUj]hbU%" #E##T$'%(%d%e%& &&&&&&''i'j''))** & Fgdcugdcu & Fgdcugdcugdcugdcu & Fgdcu #%#E#|####$T$x$& &m&&&&&&&&&&&'j'''_(v()))))*uguWh hcu0J6]^JaJh hcu0J6^JaJh hcu0J^JaJh hcu6^JaJhkihcu5^JaJhcu h hcuh hcu5^JaJhhcuaJ hcuaJ h$hcuh"6-hcu56^JaJhcu56^JaJhcu^JaJh hcu^JaJh$hcu5^JaJ"*9*P*R*\*a*j***++,,g-q-..0000$1%1&1D1E1S1U1o1q111111111112222+2A2ɽѦ~wswhcu h hcu *hcu\^JaJ h1hcuh1hcu5 hjhcu h$hcuhcu5^JaJh2Ihcu6>*^JaJh2Ihcu6^JaJhcu^JaJh hcu5^JaJhkihcu5^JaJh hcu6^JaJh hcu^JaJ-*+++,,,f-g-q-...M/ 0 000$1&1D1E1S1 $$Ifa$gd17gdcugdcugdcu^gdcu & Fgdcu^gdcu & FgdcuS1T1U1o1p1h\ $$Ifa$gd17kdW$$IfTl40' t0p'44 laf4pyt17T $Ifgd17p1q1111qee\ $Ifgd17 $$Ifa$gd17kd$$IfTl40' t0p'44 laf4pyt17T1111qe\ $Ifgd17 $$Ifa$gd17kd$$IfTl40' t0p'44 laf4pyt17T11111111111qeeee\\\\\ $Ifgd17 $$Ifa$gd17kd$$IfTl40' t0p'44 laf4pyt17T 1111111111h\ $$Ifa$gd17kdC$$IfTl40' t0p'44 laf4pyt17T $Ifgd17 11111111111qeee\\\\\\ $Ifgd17 $$Ifa$gd17kd$$IfTl40' t0p'44 laf4pyt17T 11 222qee\ $Ifgd17 $$Ifa$gd17kd$$IfTl40' t0p'44 laf4pyt17T222A2B22235A78qlglll____ & Fgdcugdcugdcukdn$$IfTl40' t0p'44 laf4pyt17T A223K3345 6A7k788/:3:7:`:a::::::::::wjwc[OEh1hcu5^Jh1hcu5^JaJhQAhcu6 hQAhcuhcu6^JaJnH tH h hcu6^JaJnH tH h8hcu6^JaJnH tH "h2Ihcu6>*^JaJnH tH h2Ihcu6>*^JaJh hcu6^JaJh hcu^JaJnH tH h hcu5^JaJh$hcu^JaJh$hcu5^JaJh hcu^JaJ88Q9R9.:/:::::::::: $Ifgd17 $$Ifa$gd17gdcugdcu gdcu:::::::::::;;;;';(;);*;A;B;C;D;M;N;O;P;u;v;w;x;;;;;;;;;;V<f<<<<<<<===???@?ŹϲϦϦϦϝϒh^JaJhh^JaJhcu6^JaJh hcu6^JaJ h hcuh hcu5^JaJhihcu5\h hcu^JaJh1hcu5^Jh1hcu5^JaJ h1hcuh1hcu^J6::::qe\ $Ifgd17 $$Ifa$gd17kd)$$IfTl40)& t0`'44 laf4pyt17T::::qe\ $Ifgd17 $$Ifa$gd17kd$$IfTl4`0)& t0`'44 laf4pyt17T::;;qe\ $Ifgd17 $$Ifa$gd17kd$$IfTl4`0)& t0`'44 laf4pyt17T;;(;);qe\ $Ifgd17 $$Ifa$gd17kdZ$$IfTl4`0)& t0`'44 laf4pyt17T);*;B;C;qe\ $Ifgd17 $$Ifa$gd17kd$$IfTl4`0)& t0`'44 laf4pyt17TC;D;N;O;qe\ $Ifgd17 $$Ifa$gd17kd$$IfTl4`0)& t0`'44 laf4pyt17TO;P;v;w;qe\ $Ifgd17 $$Ifa$gd17kd$$IfTl4`0)& t0`'44 laf4pyt17Tw;x;;;;qee\ $Ifgd17 $$Ifa$gd17kdF$$IfTl40)& t0`'44 laf4pyt17T;;;;;U<V<f<g<==qlg^^^Y^^^gdcu gdcugdigdcukd$$IfTl4P0)& t0`'44 laf4pyt17T =>>??@?x??;@<@O@P@@@@@ A*AHAuAAAAAA  ^gdpv gdcugdcu  ^gd gdcu@?B?x?z???<@O@P@@@@@@@@@@ A A A*A+A,AHAIAJAuAvAwAAAAAAgBhBiBBBBBBBBBBBBB핃"hr(hcu6>*^JaJnH tH h hcu6^JaJh}^JaJhMCh}^JaJhU^JaJhMChU^JaJhpv^JaJhpvhpv^JaJh hcu5^JaJ h hcuh hcu^JaJh^JaJ1AfBgBBBBBBCCCCCCCCCC $$Ifa$gd1 $Ifgd17gdcugdcu gdcu  ^gdpv gdcuBBCCCCCCCCCCCCCDDDD!D"D*D.D/DFDJDKDRDVDWDDDDD!E"E$E%EoEpErEsEvEwEEFøz h hcuhcu^JaJh1hcu^JaJ h1hcuh1hcu5\^JaJh1hcuB*^JaJphh hcu^JaJhkhcu6 hkhcuhkhcu6^JaJnH tH hcu6^JaJnH tH h hcu6^JaJnH tH -CCCCCCCE<<<<< $Ifgd17kd$$IflYr(&ddddd t0`'44 lBayt1CCDDDDDH????? $Ifgd17kd$$Iflr(&$ t0`'44 layt1DDDDD D!DE<<<<< $Ifgd17kdL$$Iflr(&d t0`'44 lBayt1!D"D*D+D,D-D.DE<<<<< $Ifgd17kd$$Iflr(&D t0`'44 lBayt1.D/D;DFDGDHDIDJDH?????? $Ifgd17kd$$Iflr(& t0`'44 layt1JDKDRDSDTDUDVDH????? $Ifgd17kd $$Iflr(& t0`'44 layt1VDWDDH? $Ifgd17kdZ!$$Iflr(& t0`'44 layt1DDDDkkd"$$Ifl8&D t0`'44 lBayt1 $Ifgd17kkd"$$Ifl@&d t0`'44 lBayt1D!E"E$Ekkd'#$$IflY&d t0`'44 lBayt1 $Ifgd17$E%EoEpEkkd5$$$IflY&d t0`'44 lBayt1 $Ifgd17kkd#$$Ifl8&D t0`'44 lBayt1pErEsEtEvEwEEEFF`FFF|wjj  ^gdigdcugdcu gdcukkd$$$Ifl8&D t0`'44 lBayt1 $Ifgd17 FFF`FaFbFFFFFGGG%G&G'G9G:G;GKGLGMGVGWGXGfGgGhGxGGGGGGGHH:IIIJIKILIPIQIRIYIZI[IdIfImIoIzI|IIIIIIIIڮ⮦⮦ڞh}gf^JaJh!^JaJhpvh!^JaJh hcu56^JaJh hcu6^JaJ h hcuhcu^JaJh hcu^JaJhi^JaJhpvhi^JaJ*^JaJnH tH h hcu6^JaJ h hcuhcu^JaJh hcu^JaJh"^JaJ' KLLL\M|M}M~MMMMMMMMM$2&`#$/Ifgd17gdcugdcu gdcuMMMMMMMMMMeSSSSSSSS$2&`#$/Ifgd17kdC%$$Ifl`Fu&d t 6`20`'6    44 layt17 MMMMMMMMMMSkd &$$Ifl`Fu&d t 6`20`'6    44 layt17$2&`#$/Ifgd17 MMMMMMMMMMMN#NANWNvNwNxNNNNPʾue^VuGh hcu^JaJnH tH h<hcu6 h<hcuhu&hcu6^JaJnH tH h hcu5^JaJhcu6^JaJnH tH h hcu6^JaJnH tH "h<hcu6>*^JaJnH tH h<hcu6>*^JaJh hcu6^JaJh hcu^JaJ h1hcuh1hcu56\^Jh1hcu5^Jh1hcu5^JaJMMMMMMMMMMMMMMM$2&`#$/Ifgd17MMMMMMMMMMeSSSSSSSS$2&`#$/Ifgd17kd&$$Ifl`Fu&d t 6`20`'6    44 layt17 MMMMMMMxNSJJJ gdcukd'$$Ifl`Fu&d t 6`20`'6    44 layt17$2&`#$/Ifgd17xNNNPP P PPP'P4PKPLPUPVPWPXPYPZP $Ifgd17Ff) $Ifgd17 $Ifgd17 gdcugdcuPKPLPUPZP[PaPfPgPoPtPuPPPPPPPPPPPPPPPPPPPPPPPPP QQQ!Q&Q'Q3Q8Q9Q?QDQEQFQXQYQRRRRkUlUUUUUǻλλ΢h{yh{y^JaJ h hcu hnhhcuh hcu5^JaJ hF;8hcuh hcu^JaJh hcuCJOJQJ^J h1hcu h hcuCJOJQJ^JaJ*B*^JaJnH phtH +hr(hcu6>*B*^JaJnH phtH hr(hcu6^JaJnH tH %hcu6>*B*^JaJnH phtH hr(hcu6>*aJhr(hcu6^JaJh{yh{y^JaJh hcu^JaJh{y^JaJWW'W7W8WJW8kd:$$IfTl\&#pp t0`'44 lap(yt17T $$Ifa$gd177W8WIWJWMWNWhWiWlWmWxWyW|W}WWWWWWWWXIXJXKXTXZZZ[[uiuW"hcu>*B*^JaJnH phtH hr(hcu6>*aJhr(hcu6^JaJ h hcuhu&hcu^JaJnH tH hl^JaJnH tH  h hcu0J^JaJnH tH hbjhbUh hcu^JaJnH tH h hcu^JaJh1hcu^Jh1hcu5^Jh1hcu5^JaJ h1hcuJWKWLWMWNWiW;/ $$Ifa$gd17kd;$$IfTl \&#pp t0`'44 lap(yt17T $Ifgd17iWjWkWlWmWyW;/ $$Ifa$gd17kd<$$IfTl \&#pp t0`'44 lap(yt17T $Ifgd17yWzW{W|W}W~WW;66gdcukd}=$$IfTl \&#pp t0`'44 lap(yt17T $Ifgd17WIXKXTXUXYYY>ZZZZ[[/[0[>[?[ $Ifgd17gdcu & F$gdcugdcugdcu gdcu[[.[/[0[=[>[?[@[[[[[[[[[[\\\D\E\F\L\M\N\\\#]$]%]&])]÷÷v÷vi÷÷]h1hcu\^JaJh1hcu56\^Jh1hcu6\^JaJh1hcu\^Jh1hcu0J5^Jh1hcu0J^JaJ h1hcuh1hcu^Jh1hcu5\^Jh1hcu5\^JaJh hcu^JaJh:`hcu6 h:`hcu(h hcu>*B*^JaJnH phtH !?[@[[ri $Ifgd17kdd>$$IfTl0 'C  t0+(644 lapyt17T[[[[[[[\\E\F\M\zzqzqzqzqq $Ifgd17 $$Ifa$gd17ykd?$$IfTl'+( t0+(62 s44 lap yt17T M\N\\$]%]VMMM $Ifgd17kd?$$IfTlF '3 7  t0+(6    2 s44 lapyt17T%]&]'])]G]H]]]^^?^}xsfffffY  ^gdl  ^gdcugdcugdcu gdcuykd@$$IfTl'+( t0+(62 s44 lap yt17T )]G]^^^?^@^A^n^o^p^^^^^^^n________`````````/`0`1`O`P`Q``aFaZaaaavhu&hcu6^JaJnH tH hcu6^JaJnH tH h hcu6^JaJnH tH "h<hcu6>*^JaJnH tH h hcu6^JaJhT$^JaJh{yhT$^JaJ hF;8hcuhl^JaJh{yhl^JaJh hcu^JaJ h hcu.?^n^^^^^m_n______```/`O`V`W```a  ^gdT$ gdcugdcu  ^gdcu  ^gdlaaaaaaabbbb $$Ifa$gd1gdcugdcu aaaabb+b.b/bDbGbHbNbQbRbiblbmbbbbbbbbbbbbbb.c/c=c>ceffffkg%h&hhӿ氬xnh;:hcu5\h]^JaJhcu^JaJh hcu^JaJnH tH (h hcu>*B*^JaJnH phtH hbjhbU h hcuhcu5^JaJh1hcu^JaJ h1hcuh1hcu5^JaJh hcu^JaJh<hcu6 h<hcu+bb+b,b-b.bUI@@@ $Ifgd17 $$Ifa$gd1kd3A$$IfTl`\R'0F@ F@ F@  t0644 lBayt1T.b/bDbEbFbGbXLCCC $Ifgd17 $$Ifa$gd1kdA$$IfTlX\R'0@ @ @  t0644 layt1TGbHbNbObPbQbXLCCC $Ifgd17 $$Ifa$gd1kdB$$IfTlX\R'0@ @ @  t0644 layt1TQbRbibjbkblbXLCCC $Ifgd17 $$Ifa$gd1kdvC$$IfTlX\R'0@ @ @  t0644 layt1TlbmbbbbbXLCCC $Ifgd17 $$Ifa$gd1kd5D$$IfTlX\R'0@ @ @  t0644 layt1TbbbbbbXLCCC $Ifgd17 $$Ifa$gd1kdD$$IfTlX\R'0@ @ @  t0644 layt1TbbbbbbXLCCC $Ifgd17 $$Ifa$gd1kdE$$IfTlX\R'0@ @ @  t0644 layt1TbbbbbccXSNA88 gdcu h^hgdcugdcugdcukdrF$$IfTlX\R'0@ @ @  t0644 layt1Tcdd'e(eeefffjgkgvg%h&h6hhhh0i1iNi  ^gd;:gdcu gdcu & F*gdcu dgd;:gdcu h^hgdcu gdcuhh0i1i4iNiQiiiiiii[j^jjjkk kWkZkkkkkJlMl~lllllllKmLmMmompmqmmmmmmmnnnUnVnWnnnnnnnhbjhbUh hcu6^JaJnH tH + *h hcu>*B*^JaJnH phtH hMC^JaJhMChMC^JaJhaP^JaJh;:^JaJ h hcuh hcu^JaJ9Niiii[jijjj|jkkWkkkJl~llllll gdcu  ^gdcu  ^gdaP h^hgdcugdcugdcu gdcu  ^gd;:lKmommmnUnnn7o9oDorosoo5pp-q\q]qgqqqq  ^gd{  & Fgdcugdcugdcu gdcu  ^gdMCnoo oo5o6o7o8o9oDoroso\q]qgqqqqqqqqqqqqqrrrzrժzsdzYQYQYQYQYQh{^JaJhMCh{^JaJh hcuOJQJ^JaJ hjqhcu h hcuh hcu^JaJhcu^JaJ+h2Ihcu6>*B*^JaJnH phtH +h hcu6>*B*^JaJnH phtH (h hcu6B*^JaJnH phtH h hcu6^JaJnH tH jhbU#h hcu0J6^JaJnH tH qqqrzrr:sesfsvssssdttt7uuuqvsvvvwwgdcugdcugdcu gdcu  ^gd{zr{r|rrrr:s;s*^JaJh*hcu6>*^JaJh*hcu6^JaJh hv^JaJhcu^JaJhcuh hcu5^JaJ h hcuh hcu^JaJh{^JaJhMCh{^JaJ:wwRySyXyazbzkzzzzzzz{ {'{({{{{| gdcu & F ^gdv & F ^gdv gdv & F ^gdv||}}}}}}}}}}}}}}}}}$Z&`#$/Ifgd17$$Z&`#$/Ifa$gd17gdcugdcu gdcu}}}}}}}}}}}}}}}}}} ~~~~~ ~!~"~'~3~W~žžž丯||ssh\hTjhbUh hcu5^JaJh hcu^JaJh hcuaJhcu5CJ\^JaJ,jhbhbU^JaJmHnHtH uhKhcu6 hKhcuh*hcuaJ hcuaJ h1hcuh1hcu56\h1hcu5hcuhyhcu6 hyhcuhAuhcu6^JaJh*hcu6 }}}}}}}}}}}}xcccccccccc$$Z&`#$/Ifa$gd17kd1G$$IflP0^' t 6`Z0r'644 layt17 }}}}}}}}}}QkdG$$Ifl0^' t 6`Z0r'644 layt17$Z&`#$/Ifgd17$$Z&`#$/Ifa$gd17 }}}}}}}}}}}}}}$Z&`#$/Ifgd17$$Z&`#$/Ifa$gd17 }}}}~~~~~~~~~xssnssssssssgdcugdcukdH$$Ifl0^' t 6`Z0r'644 layt17 ~~~~~~~~~ ~"~W~X~ TUrEF gdcu  & F gdcu gdcugdcugdcu  :;RTUrͅ΅DF:K[_bÉĉBCH$ !opŵХřřŒřłłřh hcu6^JaJhcu h hcuh hcu5^JaJ *h hcu^JaJnH tH h hcu5^JaJnH tH h hcu^JaJh hcu^JaJnH tH (h hcu>*B*^JaJnH phtH jhbUhb1F:"#$ÍčڍܐݐyzVWp  & F gdcu gdcu  & F gdcugdcugdcu gdcupčڍĎΎ23OPQxyz./UVp!&'tuܼ磔Ȕ甄ܔxohcu5^JaJhcu^JaJnH tH h hcu5^JaJnH tH h hcu^JaJnH tH (h hcu>*B*^JaJnH phtH hbh hcu6^JaJh hcu5^JaJhcu^JaJh hcu^JaJjhbU h hcu0J^JaJnH tH +p̘ݙޙB~ڜ  & F gdcugdcu gd] gdcu  & F gdcugdcu gdcuʘ <>McjϟП W{ŹūŁŹxxhYMYhYhhcuOJQJ^JaJh hcuOJQJ^JaJh hcu5OJQJ^JaJh hcuaJhcu^JaJ *h hcu^JaJhcu h hcuh]hcu^JaJh hcu56^JaJh hcu5^JaJh hcu^JaJh hcu^JaJnH tH (h hcu>*B*^JaJnH phtH jhbUhbڜDE<>bcϟПnРVW{ & Fgdcu  & Fgdcugdcugdcu gdcu  & F gdcu{|&YHzףأmӤ<k  & F gdcu! & F [$\$gdcu gdcu & Fgdcu & Fgdcu  & Fgdcuأ3ҤӤ,bc4ڪ۪ުߪoǭd;ߙ߈tߙlhlWltOtthcu^JaJ h hcu0JOJQJ^JaJhbjhbUh hcu^JaJhcu5^JaJ hr(hcuCJOJQJ^JaJ h hcuCJOJQJ^JaJ&h hcu0J5OJQJ\^JaJh hcuOJQJ^JaJ#h hcu0J5OJQJ^JaJ'h hcu0J5CJOJQJ^JaJh hcu5^JaJ+,c4Eө=« & F"gdcu  & F"gdcu! & F![$\$gdcu  & F!gdcu  & F! gdcu gdcu! & F [$\$gdcu«opE%@`z7d  & F gdcu  & F% gdcu & F& 8^8gdcu  & F& gdcu  & F gdcu gdcu  & F"gdcud;<G4`ƲEwϳгgdcugdcu & Fgdcu & F#gdcu  & F#gdcu  & Fgdcu gdcu  & F gdcu  & Fgdcu<г  JK\]_abdeghjkmnosuv|}~ȸylclh``h9%0J&jh``hb0J&U h170J& h9%0J&jhb0J&Uh17hih9%hNjhNUhr(hcu0J^JaJhbjhbUhcu^JaJh<hcu^JaJhcu5^JaJhcuh hcuOJQJ^JaJh hcu5OJQJ^JaJ"`acdfgijlmtu~״شٴߴ$a$gdcu:gd17$h]hgd17 $&`#$gd17 :  'gdigd]gdcuִشٴ޴ߴ  %'(-/0578=?@ABĺĺĺĺĺĺĺĺĺĺĺĺĺڡhcu^JaJhd hcuCJhbhcuhkO/hcu5CJ hcu5CJhNh9%mHnHtH uh17h``h170J&jh``hb0J&Uh):0J&mHnHu4ߴ &'($a$gdcugdcu(./0678>?@ABgd]$a$gdcu 5 01F:p17/ =!"#$% < 0 01F:p17/ =!"#$% P 8 0 01F:p17/ =!"#$% < 0 01F:p17/ =!"#$% P 8 0 01F:p17/ =!"#$% < 0 01F:p17/ =!"#$% P 8 0 01F:p17/ =!"#$% DyK yK Jhttps://www.bizmove.com/yX;H,]ą'cDyK yK lhttps://www.bizmove.com/starting/m1f2.htmyX;H,]ą'cDyK yK lhttps://www.bizmove.com/starting/m1f3.htmyX;H,]ą'cDyK yK lhttps://www.bizmove.com/starting/m1f1.htmyX;H,]ą'cDyK yK |https://www.bizmove.com/home-business/planing.htmyX;H,]ą'cDyK yK lhttps://www.bizmove.com/starting/m1f5.htmyX;H,]ą'c}DyK _Toc476168283}DyK _Toc476168284}DyK _Toc476168285}DyK _Toc476168286}DyK _Toc476168287}DyK _Toc476168288}DyK _Toc476168289}DyK _Toc476168290}DyK _Toc476168291}DyK _Toc476168292}DyK _Toc476168293}DyK _Toc476168294}DyK _Toc476168295}DyK _Toc476168296}DyK _Toc476168297}DyK _Toc476168298}DyK _Toc476168299}DyK _Toc476168300}DyK _Toc476168301}DyK _Toc476168302}DyK _Toc476168303}DyK _Toc476168304}DyK _Toc476168305$$If!vh55#v#v:V l4 t0p',55f4pyt17T$$If!vh55#v#v:V l4 t0p',55f4pyt17T$$If!vh55#v#v:V l4 t0p',55f4pyt17T$$If!vh55#v#v:V l4 t0p',55f4pyt17T$$If!vh55#v#v:V l4 t0p'55f4pyt17T$$If!vh55#v#v:V l4 t0p',55f4pyt17T$$If!vh55#v#v:V l4 t0p',55f4pyt17T$$If!vh55#v#v:V l4 t0p',55f4pyt17T$$If!vh55 #v#v :V l4 t0`',55f4pyt17T$$If!vh55 #v#v :V l4` t0`',55f4pyt17T$$If!vh55 #v#v :V l4` t0`',55f4pyt17T$$If!vh55 #v#v :V l4` t0`',55f4pyt17T$$If!vh55 #v#v :V l4` t0`',55f4pyt17T$$If!vh55 #v#v :V l4` t0`',55f4pyt17T$$If!vh55 #v#v :V l4` t0`',55f4pyt17T$$If!vh55 #v#v :V l4 t0`',55f4pyt17T$$If!vh55 #v#v :V l4P t0`',55f4pyt17T$$If!vh5G5M555#vG#vM#v:V lY t0`'5559Byt1$$If!vh5G5M555#vG#vM#v:V l t0`'5559yt1$$If!vh5G5M555#vG#vM#v:V l t0`'5559Byt1$$If!vh5G5M555#vG#vM#v:V l t0`'555Byt1$$If!vh5G5M555#vG#vM#v:V l t0`'555yt1$$If!vh5G5M555#vG#vM#v:V l t0`'555yt1$$If!vh5G5M555#vG#vM#v:V l t0`'555yt1$$If!vh5`'#v`':V l@ t0`'59Byt1$$If!vh5`'#v`':V l8 t0`'5Byt1$$If!vh5`'#v`':V lY t0`'59Byt1$$If!vh5`'#v`':V l8 t0`'5Byt1$$If!vh5`'#v`':V lY t0`'59Byt1$$If!vh5`'#v`':V l8 t0`'5Byt1$$If!vh5b55#vb#v:V l` t 6`20`'6,5d5/ yt17$$If!vh5b55#vb#v:V l` t 6`20`'6,5d5/ yt17$$If!vh5b55#vb#v:V l` t 6`20`'6,5d5/ yt17$$If!vh5b55#vb#v:V l` t 6`20`'6,5d5/ yt17$$If!vh555555#v#v#v#v#v:V l4 <0`'6,5!5Z55 5/ / 2:2 sp<yt17T3kd[($$IfTl4ֈ 0 &!Z   <0`'62:2 s44 lap<yt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 5/ 2:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh555555#v#v#v#v#v:V l@0`'6,5!5Z55 52:2 syt17T$$If!vh5b5 5 5* #vb#v #v* :V l t0`',5#5p5 / p(yt17T$$If!vh5b5 5 5* #vb#v #v* :V l t0`',5#5p5 p(yt17T$$If!vh5b5 5 5* #vb#v #v* :V l t0`',5#5p5 p(yt17T$$If!vh5b5 5 5* #vb#v #v* :V l t0`',5#5p5 p(yt17T$$If!vh5C 5#vC #v:V l t0+(6,5C 5pyt17T$$If!vh5+(#v+(:V l t0+(6,5+(2 sp yt17T$$If!vh53 57 5#v3 #v7 #v:V l t0+(653 57 52 spyt17T$$If!vh5+(#v+(:V l t0+(65+(2 sp yt17T$$If!vh5>5@ 5@ 5@ #v>#v@ :V l` t06,505@ / Byt1T$$If!vh5>5@ 5@ 5@ #v>#v@ :V lX t06,505@ / yt1T$$If!vh5>5@ 5@ 5@ #v>#v@ :V lX t06,505@ / yt1T$$If!vh5>5@ 5@ 5@ #v>#v@ :V lX t06,505@ / yt1T$$If!vh5>5@ 5@ 5@ #v>#v@ :V lX t06,505@ / yt1T$$If!vh5>5@ 5@ 5@ #v>#v@ :V lX t06,505@ / yt1T$$If!vh5>5@ 5@ 5@ #v>#v@ :V lX t06,505@ / yt1T$$If!vh5>5@ 5@ 5@ #v>#v@ :V lX t06,505@ / yt1T$$If!vh55#v#v:V lP t 6`Z0r'6,55/ yt17$$If!vh55#v#v:V l t 6`Z0r'6,55/ yt17$$If!vh55#v#v:V l t 6`Z0r'6,55/ yt17n= 666666666vvvvvvvvv6666666666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~$OJPJQJ^J_H mH nH sH tH P`P cuNormal(CJOJPJQJ_HaJmH nHsH tHR@R cu Heading 1$$@&5CJPJ\^JaJ ^@^ # Heading 2$$@&"56B*CJPJ\^JaJphT@T cu Heading 3$ F@&m$5B*PJ^JphtH bb cu Heading 5$(@&%5CJOJPJQJ\]^JaJtH DA`D Default Paragraph FontRi@R 0 Table Normal4 l4a (k ( 0No List ZZ cuHeading 1 Char&5CJOJPJQJ\^JaJ nHtHff #Heading 2 Char256B*CJOJPJQJ\^JaJnHphtHTT cuHeading 3 Char 5B*OJPJQJ^JaJphV!V cuHeading 5 Char!5CJOJPJQJ\]^JaJ@@2@ cu List Paragraph ^m$.X@A. cu@Emphasis6]Z"Z cuCaptiond8xx"5CJOJPJQJ\^JaJtH POqbP cuTable Headers Centered (a$`Or` cu Table Headers <("5CJOJPJQJ\^JaJtH LOL cu Table Texta$CJOJPJQJ^JtH 6U@6 cu0 Hyperlink >*B*phcb>@b cuTitledP[a$m$5@CJ,KHPJ^JaJ,tH PP cu Title Char#5@CJ,KHOJPJQJ^JaJ,*W@* cu`Strong5\|| cu Table Grid7:V0 dOJQJROR cu Bulleted List  FOJPJQJ^JtH rr cuInside Section Heading $@(5OJPJQJ\^JaJtH DOD cuBulleted List 2 & Fm$Z^@Z cu0 Normal (Web)!dd[$\$CJOJQJ^JaJtH H"H #cu0 Balloon Text"CJOJQJ^JaJZ1Z "cu0Balloon Text Char CJOJPJQJ^JaJnHtH4 @B4 %cu0Footer $!FQF $cu0 Footer CharOJPJQJaJnHtH.)@a. cu0 Page Number^s^ cuList Table 4 - Accent 11:V'0444j@ j j jF[[[[ [ 'dAPJnHtH5\5\5\5B*\ph` ` cu No Spacing(HH]H^H CJPJ_HaJmH nHsH tHFVF cu0FollowedHyperlink >*B*phOrB'B cu0Comment ReferenceCJaJ<< ,cu0 Comment Text+CJaJVV +cu0Comment Text CharCJOJPJQJaJnHtH@j@ .cu0Comment Subject-5\bb -cu0Comment Subject Char"5CJOJPJQJ\aJnHtHfOf cuDiv/M 6B*CJOJ PJ QJ ^J mHphq sHtHT AT cup TOC Heading0d@& 5B*\ph.ttH @@@cupTOC 11x' 5mHnHu2@2 cupTOC 22^6aJ66 cupTOC 33^ OJQJaJ:: cupTOC 44^CJOJQJaJ:: cupTOC 55^CJOJQJaJ:: cupTOC 66^CJOJQJaJ:: cupTOC 77^CJOJQJaJ:: cupTOC 88^CJOJQJaJ:: cupTOC 99^CJOJQJaJ4@4 ;cu0Header :!FF :cu0 Header CharOJPJQJaJnHtHT Tcu0Revision<(CJOJ PJQJ _HaJmH nHsH tHPK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3ڗP 1Pm \\9Mؓ2aD];Yt\[x]}Wr|]g- eW )6-rCSj id DЇAΜIqbJ#x꺃 6k#ASh&ʌt(Q%p%m&]caSl=X\P1Mh9MVdDAaVB[݈fJíP|8 քAV^f Hn- "d>znNJ ة>b&2vKyϼD:,AGm\nziÙ.uχYC6OMf3or$5NHT[XF64T,ќM0E)`#5XY`פ;%1U٥m;R>QD DcpU'&LE/pm%]8firS4d 7y\`JnίI R3U~7+׸#m qBiDi*L69mY&iHE=(K&N!V.KeLDĕ{D vEꦚdeNƟe(MN9ߜR6&3(a/DUz<{ˊYȳV)9Z[4^n5!J?Q3eBoCM m<.vpIYfZY_p[=al-Y}Nc͙ŋ4vfavl'SA8|*u{-ߟ0%M07%<ҍPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ptheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] '/7?GOW_gB'/7?GOW_gj >g?JAAAAB  7 u   ' e ,wwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwwzu + a. #*A2:@?BFIMPU7W[)]ahnzr}pB[]^`cdefhijkmnxz_GA"*S1p11111128:::;);C;O;w;;=ACCD!D.DJDVDDD$EpEFJI KMMMMMxNZPaPfPoPtPPPPPPPPPPPPPPPPP QQ!Q&Q3Q8Q?QDQXQbTWJWiWyWW?[[M\%]?^ab.bGbQblbbbbcNilqw|}}}}~Fpڜ{«dߴ(B\_abglopqrstuvwy{|}~)QjIru@C $@BCEb<XZ[]z =f;>?A^@\_`b!$%'Dg(DGHJg{ /Sorsu/235R{OOOZ.[=[ffgww x:|||ÁB o2O.&tڢޢJ\BXXXXXX X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%̕XXXXXXXXXXXXX&(z!!\(# AA@]s}(  ;}B  %e1 # Group 23" ?PK!8[Content_Types].xmlAN0EH%N@%邴K@`dOdlyLhoDX3'AL:*/@X*eRp208J妾)G,R}Q)=HiҺ0BL):T뢸WQDY;d]6O&8* VCLj"󃒝 yJ.;[wIC_ :{IOA !>Ø4 p;fɑ3׶Vc.ӵn(&poPK!8! _rels/.relsj0 }qN/k؊c[F232zQLZ%R6zPT]( LJ[ۑ̱j,Z˫fLV:*f"N.]m@= 7LuP[i?T;GI4Ew=}3b9`5YCƵkρؖ9#ۄo~e?zrPK! xTIdrs/e2oDoc.xml\Q6~LûH 2w/Lf۴Q}w };;[ H~{~vPdOF:2t-L|DbZ{I< Gco:/yBNlNG2apeW< 8bp*@xk}a  5?~|tx?~g7\/]F~+bE _|!FCѼ>ű,EZML<[B% LOըuD1 =̴^oYv-MBfxOsA۠Q+\K!jں5LZ%VeV&Ӣ=1,sZۆj)\|ZocmTd4y0 =\KyiEq+9N_}fv wLgQ6YFnVݑ=1'񄠙p [3YsĽuan6Ԍ)`x'8 ( \|ֵ5HDk %VIJNDʬ~K|j约ǹbTD%$HczH)"D$rs21C ,(5,c:%7a8HZq7nioYc$t.賱{`cQ W\XƱ$x X'!aj|gFdCBhQ) V\ :S1:?HylyPe[y! a b5_tI)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!u}idrs/downrev.xmlDO0~ȚAkEX, ?GlKmmF<3fM%Zj\iYd ά.9Wp<~A8L `,0ֶ=EQA}K鲂 wAdK`঒(I%kZ]vX%uzSj|wN)< PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!u}idrs/downrev.xmlPK%e19  S ,o_s1060"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!TJCdrs/downrev.xmlDAk@o*ARWA ^I46n5 87|ٛV\Ʋq .nRpܼ@L r1xct=JD!tɠOlG (]%[Vi& 6jh]Sy9jfۢdnM ;@}?;`+PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!TJCdrs/downrev.xmlPKV#-$n=" B c 2GS*o_s1058"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDъ0D!\YӪK(" nSlnJk703gզȇڱ| .Rp|YcQz8Xa݃]b%C Lm!e( Y S'y1I_Iඑ,kN [*oUQSgctɌRQ} n\PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!drs/downrev.xmlPK .-] 9  S ,o_s1056"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!~drs/downrev.xmlDAk@oƢARWA ^I46n5 87|ٛV\Ʋq .nRpܼ@L r1xct=JD!tɠOlG (]%[Vi& 6jh]Sy9jfۢdnM ;@}?;` +PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!~drs/downrev.xmlPKV#-$58  S ,o_s1054"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!D=drs/downrev.xmlDA0 okHQDPm۵y)Iqo٢3eaRYccI)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!+qEdrs/downrev.xmlDAk@ay7X$*"(B֋gDoVY:ӈ;9_[V0' k.56I/yX-f>Pa*6cGb+vpȷ$IB-m**nZc|M>Y[Ako\PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!+qEdrs/downrev.xmlPK-n6   S ,o_s1050"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!Zedrs/downrev.xmlDOM0 07*RQDPeoc3m&%Z9,޴A7LqiuÕy;2)xr8X`퓿q !sTPR&>qn JjnZ9KLl86Ѧt7 ~}YvE߅ܱ_'@}ZA oPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!Zedrs/downrev.xmlPK-59   S ,o_s1048"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!5tdrs/downrev.xmlDAk@ay7X$*"(B֋gDoVY:ӈ;9_[V0' k.w> kl,_Z{ ̴}>CUm&/*2Ƕ%:!JWJᦑoIJ5Dž [TT?F܇.}ӳRAԅ fo\PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!5tdrs/downrev.xmlPK-;   S ,o_s1040"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!_udrs/downrev.xmlDAk@2H(오Άݭ ޼b5N])ֳ4E\yrmc *&dg2pi7~)JB8hI/UCĢ]|pd o:evز44Ӧ |>?ʒJc??37Po[zEPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!_udrs/downrev.xmlPK -@59   S ,o_s1038"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!0drs/downrev.xmlDOMk@ et P Phh4;Mfg֤ >gWLr`J@Vw(8-5Iy(l#ӥ !3TІ0dR%~e}Yg0D1r$4qlhq(n`mz(K(MކO@SGK<@WPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!0drs/downrev.xmlPK -;"  B c 2GS*o_s1034"ÿPK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDOۊ0}_,*("‚ IIbYXm:`[ѓc,A\9pz9L BD:&/ ݌>Xjϱ)C L])e Y 3'ŘLᶕE}I  U*(7wtςړR[4ķ}i~PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!drs/downrev.xmlPK V#] ="  c 2GS*o_s1033"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!F2drs/downrev.xmlDOK0 {T|T,סm6D3_Wr`O@VW\(& |@X[&w\|tj{#]P>EeM*K2!ܟuC-Zd$ VJlhUR]lZ֓t>\ol>V~@j[rou_rPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!F2drs/downrev.xmlPK ] ="  c 2GS*o_s1032"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDOK0 {TY|T,סm6D3_Wr`O@VW\(& |@X[&w\|tj{#]P>EeM*K2!ܟuC-Zd$ VJlhUR]lZ֓t>\ol>V~@j[rou_rPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!drs/downrev.xmlPK ] d"  J_s1028"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!Edrs/downrev.xmlDOMk@ hH*$Ԋ8N7lȮIB<,VDK/+Ĺ%hdcRp#`vP{ F)*(BS)}^E?v5q~\c1Db4I^ŒcC5e*Ȳy:a_ԇ_PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!Edrs/downrev.xmlPK%:!  d"  J_s1029"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!qidrs/downrev.xmlDOMk@ nT$u Z{jEzf`v6d$n<,׽DK/+NĹ%xdcRp'`vS{ F)*(BS)}^E?q5q]c1Db,Ibɱfd/Ujo^@ÿ9PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!qidrs/downrev.xmlPK] - d"  J_s1030"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!@drs/downrev.xmlDOKk@^JݨA*zjKqnِ]B||ϙ/{[_:V0' sK6 >?/ |@X9&\ j;`D a":YcWG5C.JNIZ,96XSVP~:,<~w̘C~9 +@}{?/PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!@drs/downrev.xmlPK] O- f"  J_s1031"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!oDX2drs/downrev.xmlDAK@2b7Z*-6hT0q̎`v6d${P6{7[5Pn(*؆=-/En.fkm29%!s4PZǪ&q:bѾB1;m{%ܷ6džƎ(X잖3rz|hJ|_dPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!oDX2drs/downrev.xmlPK] '- d"  J_s1037"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDOMk@^JݨhPI-iv fgCvMw ox3_-5t`2N@Nl|~lArL .a1ծwj>EEu* Ǯ&ܯk,#u] &ɓXrl(t<[Yy/1vsX+5Wp:_rqPK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!drs/downrev.xmlPK^. c"  J_s1039"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!_^drs/downrev.xmlDOk0 slHgY$LE<5ϴy)M?ߋUo+RK 钍s21)iT=#b!ԩ>/Ȣ8rWX 6Fn+9K7iP`MYA*Ȳ^gVj4?ACi>~?@.PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!_^drs/downrev.xmlPK@ f"  J_s1047"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!0;drs/downrev.xmlDAk@ ^nT*%u$h}oCvMw B|,VDK/+Ĺ%+ǤJVS:>P{ FD!ԩ>/Ȣ8zl vn+9MXr\(|XY_zK3cz_+5|^A \PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!0;drs/downrev.xmlPK!e f"  J_s1049"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!edrs/downrev.xmlDAk@^ni*ړP+5 f߆6-zffl-:j}X4A\8]Qp|AvL a-1Ӯa2&%YSG۵C>m-$y+ %6T\?VAI)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!drs/downrev.xmlDAk@ ^nHtIx|fې]w B|,VDK/+x' sK6 hdcRCVLJuE>!STPPR ~j]]c1D"Vr$bq*Ȳ˹OI)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK! edrs/downrev.xmlDOk@~z)Z*5֓3 ; m~nAq0Uo+RK 钍}01)!S:S{FD!ԩ>/Ȣ8zl vn+9JXr\(md˥zCccv[+пAj }?@.PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-! edrs/downrev.xmlPK$--e  f"  J _s1055"PK![Content_Types].xml|N0 HC+jS8 @:Q۸ ??\o<7p]V޷O(I'6E=, ){Ō4>I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!O)=drs/downrev.xmlDAk@ ^njHtIx|fې]w B|,VDK/+x' sK6 hdcRCVLJuE>!STPPR ~j]]c1D"Vr$bq*Ȳ'N/I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!fdrs/downrev.xmlDAk@ ^njHtIx|fې]w B|,VDK/+x' sK6 hdcRCVLJuE>!STPPR ~j]]c1D"Vr$SiP`MYAfd'N/I)q7UuDހǏ)}nL"Mᴸ&g0eSA)΄2';2 WYu7{ɯΒzŘqFrj9K*(]mOlPK!Z,[ _rels/.relslj0 ``t_Pƈ[>,dgzjǎ?I'f#®Pb-\/Ƿ0Z]nLnp__3.iJV KQBiDžrL,Vʌ/7р4`ANar+m;E/'3U Aںv83/PK!зdrs/downrev.xmlDOk@~z)b*5֓3 ; m~nAq0Uo+RK 钍}01)!S:S{FD!ԩ>/Ȣ8zl vn+9JiP`MYA*ȲɥzCccv[+пAj)}?@.PK-![Content_Types].xmlPK-!Z,[ _rels/.relsPK-!зdrs/downrev.xmlPK$.-  B S  ?      vBc~&/)T _GoBack _Hlt38007324 _Hlt38007325 _Hlt38007507 _Hlt38007640 _Hlt38007646 _Hlt38007654 _Toc476168283_I._Instructions:_Executive _Toc476168284 _Toc476168285 _Toc476168286 _Toc476168287 _Toc476168288 _Toc476168289 _Toc476168290 _Toc476168291 RANGE!A1:E10 _Toc476168292 _Toc476168293 _Toc476168294 _Toc476168295 _Toc476168296 _Toc476168297 _Toc476168298 _Toc476168299 _Toc476168300 _Toc476168301 _Toc476168302 _Toc476168303 _Toc476168304 _Toc476168305[[+ &)*23;;\ExFNSY^snuu"v>ЫC@@@@@@ \\, C)@*23;;{EFO.SY^nu vVv`C  =bEb,0xۨaaccddfgijlmج٬C ,.Z\uwFFMMii ٫߫aaccddfgijlmج٬C3333333::::llll7m9mrr's's`aaccddfgijlmnottu}C-] W[J:2 $G - O|7)" &h.=AJK6}G aPmv!4S"2I " $f4CR&X:X(a_N)\N)*n[, - *@g!=5.IH7h 8<'lWA _Toc47616829068 _Toc47616828962 _Toc4761682886, _Toc4761682876& _Toc4761682866  _Toc4761682856 _Toc4761682846 _Toc476168283 *https://www.bizmove.com/starting/m1f5.htm  K 2https://www.bizmove.com/home-business/planing.htm   *https://www.bizmove.com/starting/m1f1.htm  *https://www.bizmove.com/starting/m1f3.htm  *https://www.bizmove.com/starting/m1f2.htm \Thttps://www.bizmove.com/   !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry FpR!Data kI1Table.WordDocument SummaryInformation(DocumentSummaryInformation8MsoDataStore}04FUWJKA==2}Item  PropertiesUCompObj y   F'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.89q