3-46. PLANNING: LIMITING YOUR SCOPE [LO-5] Suppose you are preparing to recommend that top management install a new heating system that uses the cogeneration process. The following information is in your files. Eliminate topics that aren’t essential and then arrange the other topics so that your report will give top managers a clear understanding of the heating system and a balanced, concise justification for installing it. Submit a clear and concise outline to your instructor.