Business plans are used to raise finance, attract investment, encourage assistance from outside organisations, and improve internal performance. A business plan usually comprises a commercial section, financial section and appendices. The commercial section describes the business, products and services, team, market, and overall objectives. The financial usually incorporates a profit budget, cash flow forecast, and estimates of profits and ongoing cash position over a period of time. Appendices may comprise photographs, letters, forms other items which verify and amplify the facts and figures described in the commercial and financial sections.