• Letters from future customers.
• Plant layout.
• Product brochures, promotional materials.
• Resumes
• Market research data.
• Patent or trademark information.
• News articles.

• Price cutting by competitors.
• Any potentially unfavorable industry-wide trends.
• Design or manufacturing costs in excess of estimates.
• Sales projections not achieved.
• Product development schedule not met.
• Difficulties or long lead times encountered in the procurement of parts or raw materials.
• Difficulties encountered in obtaining bank credit lines because of tight money.
• Larger than expected innovation and development costs to stay competitive.
• Availability of trained labor.

• Incorporation of the venture (for a new business).
• Completion of design and development.
• Completion of prototypes (a key date; its achievement is a tangible measure of the company’s ability to perform).
• When sales representatives are obtained.
• Displays at trade shows.
• When distributors and dealers are signed up.
• Order of materials in production quantities.
• Start of production or operation (another key date because it is related to the production of income).
• Receipt of first orders.
• First sales and deliveries (a date of maximum interest because it relates directly to the company’s credibility and need for capital).
• Payment of first accounts receivable (cash in).

The schedule should also show the following and their relation to the development of the business:

• Number of management personnel.
• Number of production and operations personnel.
• Additions to plant or equipment.