The guidance generally uses five years from normal business activity for projected capacity.
Connect the horizon with real operations
Identify the enterprise’s actual operating stage and explain the planned progression. Do not move the horizon indefinitely whenever a forecast misses its target. The projection remains part of the complete nonmarginality and investment assessment, not a guarantee of approval or future extension.
Have the actual sale and business-purchase terms reviewed before assuming a required sequence; some arrangements allow review to proceed alongside closing steps. Aim to complete the purchase between seasons while keeping the business trading, and file only after the ownership structure is fixed and the funds are committed under an agreement contingent on the outcome. The category is designed around an investment that has already been made, so the file is built after the lease is signed, the equipment is bought and the business is ready to operate. Due diligence, negotiation and an unsigned agreement leave the position open; the transfer of funds into the enterprise generally does not, because commitment and risk are the point of the requirement. Decide in advance what the plan becomes if processing runs long: who may lawfully carry out launch activity, whether a target can be extended, and what happens to committed funds if the timetable slips.