A good friend of yours, has decided to leave his corporate job in order to launch a private SEO (search engine optimization) consulting firm. He is putting together a business plan for this venture and says the following to you: Ive read several books and articles about how to write a business plan, and there is a point about which I am still a bit confused.

Is a business plan written more for learning and discovering or is it written more for pitching and selling?

What would your response be to this question?