If BreatheMart is profitable on an accrual accounting basis, it may still have insufficent cash needed it means it will have sufficient cash to make scheduled payments for its expenses. BreatheMart 's managers may need to initiate a plan to borrow money to finance any shortfall will not need to do any additional planning . Building a profitable operating plan does not guarantee guarantees that adequate cash will be available, so BreatheMart 's managers