X5. 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 is 1.15 percentage points less than the average annual revenue growth rate from the last 3 years of the historical period
Cost of goods sold	Cost of goods sold to revenue in each forecast year is 2.39 percentage points worse than the ratio from the previous year
SG&A and other indirect expenses	SG&A and other indirect expenses to sales in each forecast year is 1.19 percentage points better than the ratio from the second last year of the historical period (the year immediately before the last year of the historical period)
PP&E	PP&E in the first year of the forecast period is $5,723 less than PP&E from the previous year and PP&E in each subsequent year is $6,159 greater than PP&E from the previous year
Working capital funding gap	The working capital funding gap in each forecast year is 1.23 days greater than the working capital funding gap from the previous year