mpon- ents, not just budgets. The purpose of a business plan is to set out goals and objectives-with great focus on financial targets the TABLE 12-3 Department: Communications Manager: John Smith Date: 09/20/03 Management Department Number: 357 Location: 041 Headcount: 8 Expense Category (000 Omitted) Salaries Benefits Incentive Bonus Overtime Sub-Total Contract Labor Professional Services Office Supplies Communications-Voice Communications Data Communications-Internet Access Communications-Function Specific Communications Depreciation Travel and Entertainment Training Tuition Reimbursement Rent-Space Utilization Heat, Light, and Power Building Services Software Maintenance Equipment Maintenance Total Department 357 TABLE 12-4 Department: Communications Manager: John Smith Date: 09/20/03 Management Department number: All Location: 041 Headcount: 8 Expense Category Acct Sub Jan Oct Nov Dec Tot (000 Omitted) 6000 Acct Contract Labor Professional Services Communications-Voice Communication-Data Communications-Internet Access Communications-Function Specific Communications Depreciation Software Maintenance Equipment Maintenance Depreciation (Detail in Asset Category) Total All Departments and Locations TABLE 12-5 Department: Communications Manager: John Smith Date: 09/20/03 Management Department number: 227 Location: 041 Headcount: 8 Fixed asset summary Purch Useful Monthly Equipment Acquired Price Life-Yrs Years Value Voice Switching Equipment 9/30/2000 Voice Processing System 9/30/2000 Voice Wiring 9/30/2000 Telephones 9/30/2000 Sub-Total 120.0 Network Interface Equipment 9/30/2000 100.0 Uninterruptible Power Systems 9/30/2000 Data-LAN Equipment 9/30/2000 Streaming Server 9/30/2000 Sub-Total 143.0 Program Content Transport 9/30/2000 180.0 125.8 Administrative Equipment 9/30/2000 Total 451.0 233.4 12 BUDGETING AND FINANCIAL PLANNING organization hopes to achieve in the coming year. Typical practice is to begin working on next year's business plan and budget in the mid- to late third quarter of the fiscal year. For o