A business plan is the blueprint for the business. It should show what the business
                  will do, how it will be set up, how it will operate, and what it will need to operate.
                  In addition, the business plan should indicate how the business will market its product
                  or service, to whom it will sell, how it will be financed, and what the expectations
                  are regarding profit and loss in the near future. (See SI 00870.026 for more on business plans.)