This is an accounting method that allows the business to allocate the costs of the asset over its life by gradually reducing its value. Tim Berry, president of Palo Alto Software Inc., responds to a reader seeking advice on finding a low-cost writer to help with a business plan. You start here, today, with certain resources and abilities. You want to get to a there, a point in the future (usually three to five years out) at which time your business will have a different set of resources and abilities as well as greater profitability and increased assets. The SME Toolkit, jointly offered by IFC and IBM, offers a simple two-page outline of what should be included in your business plan to meet the minimum requirements of funders and tax authorities (in the U.S.). It contains 10 broad sections, including market analysis, management and organization, etc., with a one-paragraph explanation of each. If investors are going to take a big risk, they demand a big return. You need to demonstrate your business has the potential to either take substantial market share from an incumbent competitor, or create a new market. You can visit our small business encyclopedia to learn more about business plans or our FormNet area to get the necessary forms to get started.