Business infrastructure

You've looked at your people. Now it's time to describe your infrastructure – premises, plant, machinery, computers and other assets. For Internet businesses, the basic infrastructure may be less tangible, but it is no less important to describe it carefully. Moreover, remember that a major factor in some dot com crashes in 2000–1 was that they lacked a bricks-and-mortar infrastructure that could be used to deliver product to customers.

You might want to draw up the fixed asset table described in Chapter 9 before continuing here. Note that the written-down book value of assets that you show on the balance sheet may be very different from the market value and this may differ again from the replacement cost.

You should indicate ...

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