Capability template for leadership
Business line investment review
For leadership with several business lines: each line set side by side on one basis (fit with strategy, finance-reviewed results, shared resources, open questions) and placed as invest, investigate or reduce commitment, for the leadership team to discuss and decide.
Listed under
Add it to a workflow in the Fully Powered Planner, beside the teams and roles that will run it. Book a fit call
The outcome
Leadership walks into the portfolio discussion with every line described the same way. Each line has the same blocks: how it fits the company's stated priorities, what it recorded in the same two periods, what it shares with the other lines, what its owner says, and what is still unanswered. Nobody argues from the line they know best.
Each line also arrives with a placement for discussion, invest, investigate or reduce commitment, and the plain rule that put it there. The rules are short and yours to change, so a disagreement is about the rule or the evidence, not about a hidden judgment. Where the numbers are not ready, the line says so and is placed as investigate with the question that would move it.
Leadership decides where to invest. The review makes no valuation, no sale or closure recommendation and no forecast of its own.
Who starts the work, and when
The finance lead or the chief of staff starts it a week or two before a leadership session on where the company puts its money and attention, usually once or twice a year. The chief executive or owner reviews the draft with the finance lead, sends the open questions to line owners, and brings the approved version to the session.
What they supply
- The review settings. The lines in scope with their owners, the two periods to compare, and the company's stated priorities, numbered.
- A performance file from finance: revenue, direct costs, result and capital used for each line and period, with a mark for whether finance has reviewed each row and a note on the basis it was prepared on.
- Finance-reviewed forecasts, if you have them, for the next period.
- A shared-resource file: each shared team, premises or system and the share of it each line uses.
- A short note from each line owner, in the owner's own words, including any benefit the owner expects from the lines working together.
What comes out
One document with the same layout for every line: strategic fit with the words relied on, recorded performance for both periods with the measures worked out, change between periods, capital and return on capital used, the forecast as supplied, shared resources used, and the owner's account. After the lines: shared resources compared across them, untested estimates kept apart from the figures, accounting differences listed and left unadjusted, the placement of each line, and numbered open questions, each addressed to a role.
Nothing is averaged away. A figure finance has not reviewed is shown and labelled, never used. If the numbers do not agree with themselves, the review stops and says where.
An invented example
Illustrative example with invented data. The company, the people, the business lines and every figure below are invented. Company R is an invented building-services group of about 90 people with four business lines. Its finance lead prepares the review for the leadership team's session on where to put money and attention in 2027. People are referred to by role. First come the inputs, in full, then the review the capability returned.
The inputs
1. Review settings, from the finance lead
Company: Company R. Amounts: US dollars, in thousands.
For: leadership team, session on Thursday 3 December 2026.
Prepared by: finance lead, on Tuesday 10 November 2026.
Latest period: 12 months to 30 Sep 2026. Prior period: 12 months to 30 Sep 2025.
Forecast period: 12 months to 30 Sep 2027.
Decline threshold: 20%.
Lines and owners:
Maintenance contracts, Head of service
Installation projects, Head of projects
Training courses, Head of training
Equipment rental, Rental manager
Priorities (the managing director's statement of 2 November 2026):
P1 Grow revenue that repeats every year, led by maintenance contracts and equipment rental.
P2 Win more of the work from customers we already have.
P3 Keep delivery inside the three counties we serve today.
2. Performance file, from the finance lead, 6 November 2026
line,period,revenue,direct_costs,result,capital_used,finance_reviewed,basis_note
Maintenance contracts,12 months to 30 Sep 2025,3200,2560,640,2000,yes,revenue recognised monthly
Maintenance contracts,12 months to 30 Sep 2026,3520,2816,704,2200,yes,revenue recognised monthly
Installation projects,12 months to 30 Sep 2025,4100,3485,615,1900,yes,revenue recognised on project milestones
Installation projects,12 months to 30 Sep 2026,3800,3420,380,1900,yes,revenue recognised on project milestones
Training courses,12 months to 30 Sep 2025,900,810,90,300,yes,revenue recognised when a course is delivered; trainer pay held in central costs
Training courses,12 months to 30 Sep 2026,840,882,-42,300,yes,revenue recognised when a course is delivered; trainer pay held in central costs
Equipment rental,12 months to 30 Sep 2025,1500,1050,450,1700,yes,revenue recognised monthly
Equipment rental,12 months to 30 Sep 2026,1640,1148,492,1800,no,revenue recognised monthly
3. Forecasts, from the finance lead, 6 November 2026
line,period,revenue,result,finance_reviewed
Maintenance contracts,12 months to 30 Sep 2027,3850,780,yes
Installation projects,12 months to 30 Sep 2027,3900,430,yes
Training courses,12 months to 30 Sep 2027,800,-60,yes
Equipment rental,12 months to 30 Sep 2027,1750,520,no
4. Shared resources, from the operations manager, 4 November 2026
resource,type,line,share,note
Field technicians,people,Maintenance contracts,50,share of hours worked in the 12 months to 30 Sep 2026
Field technicians,people,Installation projects,40,
Field technicians,people,Training courses,10,
Workshop and yard,premises,Maintenance contracts,30,share of space
Workshop and yard,premises,Installation projects,30,
Workshop and yard,premises,Equipment rental,40,
Booking and invoicing system,software,Maintenance contracts,40,share of transactions
Booking and invoicing system,software,Installation projects,25,
Booking and invoicing system,software,Training courses,15,
Booking and invoicing system,software,Equipment rental,20,
Sales team,people,Maintenance contracts,45,share of sales time
Sales team,people,Installation projects,35,
Sales team,people,Training courses,5,
Sales team,people,Equipment rental,5,
5. Notes from the line owners, 2 to 5 November 2026
Head of service: Contracts renew on 1 July each year and the renewal rate has held. Rental customers often become maintenance customers; I estimate about 20% of our new contracts start that way. We plan to add three technicians next year.
Head of projects: Two signed projects slipped from this year into next year. That explains most of the fall in revenue.
Head of training: Our courses are how customers learn our systems. Training sales lead to installation orders worth about $300k a year. A mandatory course changed in March and attendance fell.
Rental manager: The 12 months to 30 Sep 2026 figures are before year-end adjustments. Finance has not reviewed them.
The review
BUSINESS LINE INVESTMENT REVIEW: Company R, 12 months to 30 Sep 2026 against 12 months to 30 Sep 2025
For: leadership team, session on Thursday 3 December 2026, to place each line and settle the open questions. Prepared by the finance lead on Tuesday 10 November 2026.
Sources: review settings, finance lead; priorities, managing director's statement of 2 November 2026; performance file and forecasts, finance lead, 6 November 2026; shared-resource file, operations manager, 4 November 2026; owner notes, Head of service, Head of projects, Head of training and Rental manager, 2 to 5 November 2026.
Settings used: amounts in US dollars, in thousands; decline threshold 20%. Defaults used: none.
THE PICTURE
Lines: 4. Latest period finance-reviewed: 3 of 4 (Equipment rental, prior period only).
Placements for discussion: invest 1, investigate 2, reduce commitment 1.
Untested estimates: 2. Accounting differences: 2. Open questions: 8.
BASIS
Periods: all four lines have a row for both periods. Rows not finance-reviewed: Equipment rental, 12 months to 30 Sep 2026.
Tie-out: result equals revenue less direct costs in all 8 rows. Resource shares: 3 of 4 resources add to 100; Sales team adds to 90 (question 7).
Amounts are as supplied, in US dollars, in thousands. Nothing has been adjusted to a common accounting basis (see Accounting differences).
SIDE BY SIDE
L1 Maintenance contracts (Head of service).
Fit: P1 Direct ("led by maintenance contracts and equipment rental"); P2 Owner's claim ("Rental customers often become maintenance customers"); P3 None stated.
Recorded, 12 months to 30 Sep 2026 (finance-reviewed): revenue $3,520k; direct costs $2,816k; result $704k; margin 20.0%.
Recorded, 12 months to 30 Sep 2025 (finance-reviewed): revenue $3,200k; direct costs $2,560k; result $640k; margin 20.0%.
Change: revenue +10.0%; result +10.0%.
Capital used $2,200k; return on capital used 32.0%.
Forecast, 12 months to 30 Sep 2027 (finance-reviewed): revenue $3,850k; result $780k. Shown as supplied; not used in the placement.
Uses: Field technicians 50%; Workshop and yard 30%; Booking and invoicing system 40%; Sales team 45%.
Owner's account (as supplied, not checked): contracts renew on 1 July each year and the renewal rate has held; three technicians planned for next year.
L2 Installation projects (Head of projects).
Fit: P1 None stated; P2 None stated; P3 None stated.
Recorded, 12 months to 30 Sep 2026 (finance-reviewed): revenue $3,800k; direct costs $3,420k; result $380k; margin 10.0%.
Recorded, 12 months to 30 Sep 2025 (finance-reviewed): revenue $4,100k; direct costs $3,485k; result $615k; margin 15.0%.
Change: revenue -7.3%; result -38.2%.
Capital used $1,900k; return on capital used 20.0%.
Forecast, 12 months to 30 Sep 2027 (finance-reviewed): revenue $3,900k; result $430k. Shown as supplied; not used in the placement.
Uses: Field technicians 40%; Workshop and yard 30%; Booking and invoicing system 25%; Sales team 35%.
Owner's account (as supplied, not checked): two signed projects slipped from this year into next year, which the owner says explains most of the fall in revenue.
L3 Training courses (Head of training).
Fit: P1 None stated; P2 Owner's claim ("Training sales lead to installation orders"); P3 None stated.
Recorded, 12 months to 30 Sep 2026 (finance-reviewed): revenue $840k; direct costs $882k; result -$42k; margin -5.0%.
Recorded, 12 months to 30 Sep 2025 (finance-reviewed): revenue $900k; direct costs $810k; result $90k; margin 10.0%.
Change: revenue -6.7%; result down $132k (from $90k to -$42k).
Capital used $300k; return on capital used -14.0%.
Forecast, 12 months to 30 Sep 2027 (finance-reviewed): revenue $800k; result -$60k. Shown as supplied; not used in the placement.
Uses: Field technicians 10%; Booking and invoicing system 15%; Sales team 5%.
Owner's account (as supplied, not checked): courses are how customers learn the company's systems; a mandatory course changed in March and attendance fell.
L4 Equipment rental (Rental manager).
Fit: P1 Direct ("led by maintenance contracts and equipment rental"); P2 None stated; P3 None stated.
Recorded, 12 months to 30 Sep 2026 (NOT finance-reviewed): revenue $1,640k; direct costs $1,148k; result $492k. No measure worked out.
Recorded, 12 months to 30 Sep 2025 (finance-reviewed): revenue $1,500k; direct costs $1,050k; result $450k; margin 30.0%.
Change: not worked out, no reviewed latest period.
Capital used $1,700k (12 months to 30 Sep 2025, the latest reviewed row); return on capital used 26.5%.
Forecast, 12 months to 30 Sep 2027 (NOT finance-reviewed): revenue $1,750k; result $520k. Shown as supplied; not used in the placement.
Uses: Workshop and yard 40%; Booking and invoicing system 20%; Sales team 5%.
Owner's account (as supplied, not checked): the 12 months to 30 Sep 2026 figures are before year-end adjustments and finance has not reviewed them.
SHARED RESOURCES
Field technicians (people): Maintenance contracts 50%, Installation projects 40%, Training courses 10%. Adds to 100.
Workshop and yard (premises): Maintenance contracts 30%, Installation projects 30%, Equipment rental 40%. Adds to 100.
Booking and invoicing system (software): Maintenance contracts 40%, Installation projects 25%, Training courses 15%, Equipment rental 20%. Adds to 100.
Sales team (people): Maintenance contracts 45%, Installation projects 35%, Training courses 5%, Equipment rental 5%. Adds to 90, not 100 (question 7).
No effect on cost or capacity of reducing any line is estimated here.
UNTESTED ESTIMATES
U1. Head of service, L1: about 20% of new maintenance contracts start with rental customers. No contract data supplied. Not used in any measure or placement (question 1).
U2. Head of training, L3: training sales lead to installation orders worth about $300k a year. No order data supplied. Not used in any measure or placement (question 4).
ACCOUNTING DIFFERENCES
A1. Revenue timing: Installation projects recognise revenue on project milestones; Maintenance contracts and Equipment rental monthly; Training courses when a course is delivered. Figures are shown as supplied (question 8).
A2. Training courses: trainer pay is held in central costs, so direct costs of $882k and $810k exclude it. The amount is not supplied (question 5).
PLACEMENT FOR DISCUSSION
L1 Maintenance contracts: Invest. Rule R1 met: a Direct fit (P1); both periods finance-reviewed; latest reviewed result $704k, above zero; result up 10.0% on the prior period, within the 20% decline threshold.
L2 Installation projects: Investigate. R1 not met: no Direct fit, and the result fell 38.2%, more than the 20% threshold. R3 not met: the result is above zero. What would change it: a Direct fit that leadership confirms, and a fall of no more than 20%.
L3 Training courses: Reduce commitment. Rule R3 met: no Direct fit, and the latest reviewed result is below zero (-$42k).
L4 Equipment rental: Investigate. R1 not met: a Direct fit (P1) and a reviewed result above zero ($450k, 12 months to 30 Sep 2025), but only the prior period is reviewed, so the two periods cannot be compared. R3 not met: a Direct fit exists and the result is above zero. What would change it: finance review of the 12 months to 30 Sep 2026 (question 6).
Reduce commitment means lowering the budget, staffing or attention a line gets. The review makes no valuation, no sale or closure recommendation and no forecast. Leadership at Company R decides each placement.
OPEN QUESTIONS
1. For the Head of service (L1): you estimate that about 20% of new contracts start with rental customers. What contract records show this?
2. For the Head of projects (L2): the result fell from $615k to $380k (-38.2%) and you say two signed projects slipped into next year. Which projects, with what values and dates?
3. For the finance lead (L2): does the reviewed forecast of $3,900k include the two slipped projects?
4. For the Head of training (L3): you say training sales lead to installation orders worth about $300k a year. Which orders, and where are they recorded?
5. For the finance lead (L3): what was trainer pay in the 12 months to 30 Sep 2026 and the 12 months to 30 Sep 2025, so that Training courses' direct costs can be shown with it?
6. For the finance lead (L4): when will the Equipment rental figures for the 12 months to 30 Sep 2026 (revenue $1,640k, result $492k) and the forecast for the 12 months to 30 Sep 2027 (revenue $1,750k, result $520k) be reviewed?
7. For the finance lead (all lines): the Sales team shares add to 90. Which line or use makes up the other 10?
8. For the finance lead (all lines): Installation projects recognise revenue on milestones and the other lines monthly or on delivery. Can the 12 months to 30 Sep 2026 be restated on one basis, or can you confirm the difference does not change the comparison?
CHECKS FOR THE FINANCE LEAD
Rows not finance-reviewed: Equipment rental, 12 months to 30 Sep 2026.
Rows where result differs from revenue less direct costs: none.
Resources whose shares do not add to 100: Sales team, 90.
Forecasts not finance-reviewed: Equipment rental.
Lines missing a row for either period: none.
Capital not stated: none.
Draft for the finance lead's review and the leadership team's discussion. Every figure traces to the files named above, dated 2 to 6 November 2026. No figure has been adjusted, no placement is a decision, and nothing has been approved, sent or changed in any record.
Where it fits
- Leadership, where the choice of where to invest belongs to the people who run the company.
- Finance and accounting, which supplies and reviews the figures the comparison stands on.
- Professional services, where practice areas or service lines compete for the same people and partner attention.
- Manufacturing, where product families or plants share equipment, space and crews.
- Consumer brands, where brands and channels draw on the same marketing and operations teams.
- Established businesses, where lines have accumulated over the years and nobody has set them side by side.
- Growth & scaling, when new lines start to compete with proven ones for the same resources.
- Private equity & portfolios, where owners expect a portfolio company to explain where its next dollar goes.
It is separate from the annual operating budget, which sets next year's figures, from price change review, and from an operations KPI scorecard, which tracks measures of how the work runs. It compares lines with each other; it does not set a budget, a price or a target.
What has to change for your company
Name your lines and their owners, and agree the two periods. Write your priorities as short numbered statements and say which lines each one names; the fit reading follows your words, not the assistant's view. Decide the fall in result that should stop a line being placed as invest, and which measure of capital to use, if any. Agree who at finance marks rows as reviewed, and what counts as the same accounting basis. It runs in ChatGPT, Claude, Copilot or Gemini, from files and notes you supply; it needs no connection to your finance system.
What has been checked
Fully Powered AI wrote this capability template. It was editorially reviewed on 10 November 2026. It was tried once on its invented example in Claude on 10 November 2026, by a model that had not written it. The run kept to the steps and its figures and placements matched the example; it found open points (what counts as an untested estimate, whether a line needs both periods reviewed to be placed as invest, which owner's note counts for a fit reading, which period's capital to show, and the order of the two recorded rows when the latest is not reviewed), which were closed afterwards without a rerun, as its record says. It has not yet been tested in a client environment. It has not yet been tested as a packaged version in ChatGPT, Claude, Copilot or Gemini.
Testing in your environment means running it on a past review your leadership team remembers well, plus hard cases written in advance, each with its expected behavior: a line whose latest figures are not yet reviewed, a result that does not equal revenue less direct costs, shared resources that do not add up, an owner's estimate offered as fact. The finance lead checks every figure against the finance reports before anyone relies on it. Pilot acceptance-test preparation sets those cases up, and what we test before we call an AI workflow ready describes the record we keep.
The full capability template
Everything above is the outline. The complete capability template is the working version: the roles, the inputs, the procedure, the exceptions and stop conditions, the output format, the reviewer checklist, the acceptance tests, the instructions for an AI assistant and what to customize for your company. It comes with a download and the link to its folder in Fully Powered’s public repository.
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