Following the previous sales example, the planned profit and loss table in the next illustration shows a portion of the profit and loss for the sample company, as it stood in the original plan.

This table shows the gross margin and sales and marketing expense area of the original plan. This is a portion of the full table.

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Tim BerryTim Berry

Tim Berry is the founder and chairman of Palo Alto Software and Bplans.com. Follow him on Twitter @Timberry.