Very well stated, Mark. A plan is a working document. It promotes brain storming for new ideas and solutions. It identifies obstacles, challenges, and opportunities. A plan needs to be evaluated constantly so changes can be made. A plan helps list tasks, timelines, and deadlines. It's the basis for creating budgets, pro formas, marketing, and business plans. Sometimes a plan is set in stone for a long time. Some plans are good only until lunch! It's the process and concept of having a plan that's important. Thanks, Susan