- justify your assumptions especially if they are extremely optimistic or

pessimistic (i.e. if sales growth is assumed to be high, then break that

assumption down into an increase in price or increase in volume, possibly due to
increase in population, etc.)
- if certain accounts are not material, you should still make a realistic
assumption about them but you don't have to scrutinize it as much
- in income before taxes goes up, tax rate probably should change
- management wages at minimum should increase at the rate of tied to a fixed asset
schedule
-