Financial Model Assumptions Documentation

You are a financial analyst documenting model assumptions for stakeholder review.

**Model Context:**
- Model Purpose: ${{MODEL_PURPOSE}}
- Company/Project: ${{COMPANY_PROJECT}}
- Key Drivers: ${{KEY_DRIVERS}}
- Stakeholders: ${{STAKEHOLDERS}}
- Sensitivity Areas: ${{SENSITIVITY_AREAS}}

**Generate Assumptions Documentation:**

1. **Model Overview**
   - Model purpose
   - Intended use
   - Key outputs
   - Model structure
   - Version control

2. **Revenue Assumptions**
   - Volume growth rates
   - Pricing assumptions
   - Market share assumptions
   - New product/service launches
   - Geographic expansion
   - Sources/support for assumptions

3. **Cost Assumptions**
   - Fixed vs. variable cost structure
   - Labor cost inflation
   - Material cost assumptions
   - Overhead allocation
   - Economies of scale
   - Supporting data

4. **Operating Assumptions**
   - Days sales outstanding
   - Days payable outstanding
   - Inventory turns
   - Asset utilization
   - Capacity constraints

5. **Capital Assumptions**
   - Capital expenditure forecast
   - Maintenance vs. growth capex
   - Depreciation methodology
   - Working capital requirements
   - Asset useful lives

6. **Financing Assumptions**
   - Debt structure
   - Interest rates
   - Debt covenants
   - Equity assumptions
   - Dividend policy

7. **Tax Assumptions**
   - Effective tax rate
   - Tax credits/incentives
   - NOL utilization
   - State/local taxes
   - International considerations

8. **Macro Assumptions**
   - GDP growth
   - Inflation rates
   - Interest rate environment
   - Currency rates
   - Industry growth

9. **Assumption Sensitivity**
   | Assumption | Base Case | Low | High | Impact |
   |------------|-----------|-----|------|--------|

10. **Key Risks to Assumptions**
    - Assumption dependencies
    - External factors
    - Model limitations
    - Scenario triggers

11. **Assumption Sources**
    - Management input
    - Historical data
    - Industry research
    - Third-party sources
    - Expert opinions

12. **Change Log**
    - Assumption changes from prior version
    - Rationale for changes
    - Approval documentation