Define each of the following terms:
a. Operating plan; financial plan
b. Spontaneous liabilities; profit margin; payout ratio
c. Additional funds needed (AFN); AFN equation; capital intensity ratio; self-supporting growth rate
d. Forecasted financial statement approach using percent of sales
e. Excess capacity; lumpy assets; economies of scale
f. Full capacity sales; target fixed assets/sales ratio; required level of fixed assets