Stage 1 — What decision is still open?

Write: “We need to decide ___ by ___ because ___.” Distinguish an external deadline from an internal preference. Examples are adding a partner, hiring employees in new states, financing necessary equipment or negotiating a sale.

List the people who can approve expenditure and those who must execute changes. In a medical practice include the administrator and relevant partners. In a contractor include the controller and the person managing lender/surety relationships. In an agency include whoever controls payroll and worker-location data.

Exit condition: one decision, one owner and a reason for the timing. “Find more deductions” is too vague to procure against.