investment in communications and computer technology and set expectations about the return from their investment. Two very good examples include Fairfax County (Virginia) and Irving Independent School District (Irving Texas). Private and publicly held commercial businesses almost never dis- close anything about the details of their long-range plans. The main concern is preventing disclosure to competitors; however, in the case of publicly held companies, disclosure of any information, short- or long-term, may be deemed forward-looking and must be in accord with applicable laws and regulations. Examples of commercial busi- ness long-range plans are difficult to come by. However, Harvard Business School, The Wharton School, and other well-known busi- ness schools use the case study method whereby actual cases are disguised and used in classroom lectures and study group activities. Three good basic references include "Shirt-sleeve approach to long range plans," "Strategic planning in diversified companies," and "The reality gap in strategic planning," which all Harvard Business Review articles. The first fits small- and medium-size companies; the second addresses large, multi-divisional companies, and the third is applicable to all organizations because it addresses the critical after- math of creating a satisfactory plan where planning and reality meet. LONG-RANGE PLAN CONTENTS A long-range plan can be a simple document, or it can be extended into a voluminous tome. To a certain extent, the size of the planning document will reflect the size of the organization or corporate entity. The best long-range plans are built much like annual business plans. PRACTICAL IP AND TELECOM FOR BROADCAST ENGINEERING AND OPERATIONS Top management or organizational leadership provides a set of as- sumptions, objectives, and goals. Key staff and lower level manage- ment then consider their department's role and responsibilities and make an estimate of the resources required to achieve the goals and objectives within the constraints in