X1. Use the assumptions described in the table when modeling items that are not computed as totals or subtotals, or that are not computed using information available from the model.

Variable	Modeling assumptions
Revenue	Annual revenue growth in each forecast year equals the average annual growth rate from the historical period
Cost of sales	Cost of sales to revenue in forecast year is 2.34 percentage points better than the average from the last 2 historical years
SG&A and other indirect expenses	SG&A and other indirect expenses to revenue in forecast year is equal to the ratio from the previous year
Accounts receivable	Accounts receivable days in forecast year is 1.87 days less than the average annual receivable days from the last 3 years of the historical period
Inventory	Inventory days in forecast year equals the average annual inventory days from the historical period
Accounts payable	Accounts payable days in forecast year is 5.93 days more than the average annual accounts payable days from the last 2 years of the historical period