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3 Year Business Plan 2010-2013: State Board of equalization

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Business owners generally agree on the severity of several operating cost areas. “Tele- phone Costs and Services” and “Electricity Costs (Rates)” are illustrative. “Cost of Supplies/ Inventories” is also an operating cost on which there is general agreement among owners across all sub-groups. Another operating cost on which there is substantial consensus, the “Cost of Energy, Except Electricity,” which ranks 8th in agreement. Note, these costs are common to all businesses. They all pay for telephones, energy, and supplies. When those costs rise they affect all and in about the same manner. “Projecting Future Sales Changes” is another area of generally high consensus

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