Design and Development Plan - If you're developing a completely new product or service, you need to include a section in your business plan that focuses on the status of your development efforts. A prototype might be useful. - Items to include in this section: Present stage of development and the remaining tasks. Challenges and risks - realistic outlook. Projected development costs. Proprietary issues (patents, trademarks, copyrights, licenses, brand names). I want all things related to alibaba group.