Prepare a document not to exceed 3-4 pages in length addressed to your subordinates and colleagues on behalf of your employer's senior echelon which seeks to explain a key financial concept to an audience lacking sophisticated grasp of such matters. You are free to select any issue so long as it addresses a substantive matter and your audience is composed of your peers and lower-ranking staff. For example, discuss a change to the company retirement plan, explain the time value of money concept and how that impacts profitability, contrast fixed with variable costs, define various revenue streams and accounts receivable, discuss depreciation and its importance in fiscal planning, interest rates and their impact on bonds and other investments, etc.