Of the following, which is not one of the three key functions of a business plan?

A business plan serves several critical functions that are essential for both startup and ongoing operations of a business. It typically includes a market analysis, which assesses industry trends and the competitive landscape, helping to understand the target market and positioning strategies. Financial documentation is also crucial, as it provides detailed projections, funding requirements, and financial statements that outline how the business plans to generate revenue and manage expenses. Operational planning details how the business will run, including the logistics of production, distribution, and overall management.

In contrast, tax documentation is not considered one of the three key functions of a business plan. While it is important for compliance and financial planning, tax considerations are usually managed separately and do not fundamentally serve the overarching purpose of a business plan, which focuses more on strategic planning, market positioning, and operational execution. Therefore, identifying tax documentation as not being a key function highlights its supportive role rather than a central one in the context of a comprehensive business plan.