Operating plan · Version 1

The Business Plan

How the Coffee Jesus channel is meant to make money, what the money is for, and the numbers I use to tell whether it is working.

Updated: October 22, 2026

An operating plan, not a promise. Targets are goals and estimates are estimates. Nothing here is a guarantee, an offer or a commitment, and any of it can change as real numbers come in.


The business in one page

The business. A YouTube series that tests one AI or productivity tool against one real task and reports what happened, failures included. It is meant to earn from YouTube ads first and from clearly labelled sponsorships second. After costs, taxes and my own pay, what is left goes toward hardware testing for Johnny Autoseed, my company working on autonomous tools for food and farming, and later toward land.

Subscribers606
Lifetime views4,123
Views a day, last 84 days25
Median views, long videos46.5

Channel snapshot of October 19, 2026, from vidIQ. measured

What the numbers say

  1. Sponsorship is a later income, not the engine. Active peer channels with 10,000 to 100,000 subscribers average about 6,100 views per video measured. This channel averages 165. Sponsors who pay by the view need audiences closer to the first number.
  2. At this size, ads are likely to earn more than sponsors. With 4 of every 20 videos sponsored, ads bring in 67% to 71% of revenue in every case I modelled estimate. So ads are the base, and sponsored videos stay at about 1 in 5.
  3. Land is years away on any realistic path. Putting $1,000 a month into a land fund needs about $1,700 of monthly revenue if I take no pay, or about $3,100 if half goes to my pay estimate. So the plan starts with access to land at no capital, and buys later, if ever.

The plan in four stages

The windows are targets, not deadlines. target

StageWindowGoal
1. Build the engineOct 26, 2026 to Jan 24, 2027One focused series, ramping from 3 to 5 long videos a week. A thumbnail and a disclosure check on every video. Measure everything from day one.
2. Qualify and sell smallTo about month 9Qualify for YouTube ad revenue. First sponsored videos for small shops, priced on the finished video because the audience is too small to price on views.
3. Scale what worksMonths 9 to 24Software sponsors priced on views once videos reach about 5,000. A paid membership if viewers ask for one. Daily only if the buffer and the hours allow.
L. Land accessNow, alongsideA host plot or lease for Johnny Autoseed testing. Log farm hours. Buy only when the cash and the loan requirements are both in hand.

The starting point, measured

Every number in this section comes from vidIQ, pulled October 19 to 21, 2026. The channel is small, the library is unfocused, and the series has not started yet.

MeasureValue
Subscribers606
Lifetime views (Oct 19, 2026)4,123
Videos25
Views in the last 84 days2,105 (about 25 a day)
Subscribers gained, same 84 days1
Videos published, same 84 days6
Median views, long-form (18 videos)46.5
Median views, Shorts (7 videos)262
Best single video1,368 (a Short)

Average views per video

Lifetime views divided by the number of videos, Shorts included. measured

  1. This channel165
  2. Active peers with 500 to 5,000 subscribers (median)1,523
  3. Active peers with 10,000 to 100,000 subscribers (median)6,126
Peers are active channels about AI tools, productivity and tutorials, found with vidIQ on October 21, 2026. Most are not in English, and the search favours channels that are already working, so read the grey bars as a ceiling, not a forecast. The numbers are in the table below.
Peer groupChannelsMedian average views per videoMedian long videos in 30 days
500 to 5,000 subscribers, all languages141,52313.5
500 to 5,000 subscribers, English only61,17423.5
10,000 to 100,000 subscribers, all languages156,12611
10,000 to 100,000 subscribers, English only76,12610

Average views is lifetime views divided by video count, Shorts included. One channel with a view count that does not fit its size was left out of the medians. measured

Four readings

  1. No topic is working yet. The 25 videos range from radio episodes to sleep audio, a game trailer and AI commentary, with views from 7 to 1,368. The one faint signal is a practical, make-it-at-home Short at about five times the Shorts median. Worth one test, not a strategy.
  2. Subscribers are not moving. One gained in 84 days measured. Ad revenue needs 1,000 subscribers sourced, and subscribers follow views.
  3. Ad revenue is far off. Even if every viewer had watched every video to the end, the whole library would hold about 159 watch hours measured. YouTube asks for 4,000 inside 12 months sourced.
  4. Posting daily is common here, so it is not an edge. 4 of 14 small active peers published 30 or more long videos in 30 days, and the busiest published 79 measured.

One tool, one real task, an honest result

“I test one AI or productivity tool against one real task and tell you what happened, including the parts that failed.”

The viewer I have in mind is someone deciding which tool to use for their own work or life. That is a guess, and the first 90 days test it against comments and search terms. The existing library stays up, filed into its own playlists so it does not read as the channel’s identity.

Three formats

FormatLengthJob
Tool Test6 to 12 minutes estimateThe core product. One tool, one real task, a fixed scorecard, a verdict. Screen recording with a face overlay.
Life audit (anchor series)One episode a week, plus Short check-ins“Can AI manage my life better than I can?” Counts as one of the week’s long videos.
Short30 to 60 secondsA cut-down of each Tool Test: the verdict and a link to the full test. For discovery, not income.

The Tool Test scorecard

Filled in during the test, not after, and shown on screen near the end of each video.

  • Task: the real task in one sentence, written down before recording.
  • Time without the tool, and with it: on a stopwatch, including setup and fixing its mistakes.
  • Output quality: 1 unusable, 2 needs heavy rework, 3 usable with edits, 4 good, 5 better than I would do.
  • Failures: each thing that broke or was wrong, with the timestamp.
  • Cost: the price, and what the free tier stops you doing.
  • Verdict: use it, use it if (with the condition), or skip it. Plus the version, plan and test date.

The anchor series: can AI manage my life better than I can?

A documented experiment with the rules fixed before filming. Episode 0 names four metrics, each from a source the AI does not control (tasks done against tasks planned, spending against budget, sleep, exercise), and a pass line. One example of a pass line: the AI weeks beat the baseline on at least 3 of the 4 metrics by at least 10%. Once published, the pass line does not move. It is one person over six weeks, not evidence about AI.

12 baseline weeksI run my own life and log the four metrics
24 AI weeksThe AI sets the weekly plan and the daily top three. Every override is logged
3The verdictResults against the pass line set in episode 0, failures included

Cadence

Six videos went out in the last 84 days measured. Daily would be about 14 times that, so the plan ramps up in steps and only moves up when the step before has held.

Long-form videos a week, first 13 weeks

The planned ramp. Each step up depends on the checkpoint before it. target

  1. 01
  2. 32
  3. 3
  4. 4
  5. 45
  6. 6
  7. 7
  8. 8
  9. 59
  10. 10
  11. 11
  12. 12
  13. 13

Week. Week 1 starts Monday, October 26, 2026.

50 long-form videos by January 24, 2027 if every step holds. The conditions for each step are in the table below.
WeeksLong videos a weekShortsCondition to move up
1, from Oct 2600Setup week. Record the first batch; publish nothing yet.
2 to 4, from Nov 233None. This is the build.
5 to 8, from Nov 2344Checkpoint 1 passed.
9 to 13, from Dec 2155Five videos banked, and 3 hours or less per video.
After day 9055Checkpoint 2 passed. Seven a week only with seven banked.

Packaging

  • Titles are the question a searcher types, such as “Is Notion AI worth paying for?”, checked against keyword research before recording.
  • Every video gets a thumbnail. No thumbnail, no upload. 1280 by 720, three words or fewer, a readable face and the tool on screen, checked at 320 pixels wide, in the site’s colours.
  • Every Tool Test gets a Short cut from the same session, for discovery.
  • Thumbnail tests wait for traffic. They need a few thousand impressions to mean anything estimate.

YouTube renamed its “repetitious content” policy to “inauthentic content” in July 2025 and applies it to mass-produced uploads sourced. The protection is substance: real screen recordings of real tests, live commentary, varied structure, and no scripts that were generated and simply read out.


Crowded, so the angle has to be specific

AI tool reviews and productivity tutorials are a busy niche. In the peer sample, the median small active channel published 13.5 long videos in 30 days and the busiest published 79 measured. Volume alone does not stand out here.

Where this can be different

  • Measured, not described. A stopwatch and a written task, so a verdict is a result and not an impression.
  • Failures stay in. Most tool videos cut them. Here they are part of the score.
  • Rules set in advance. The scorecard and the anchor series’ pass line are published before the test.
  • A builder’s view. I use these tools to build a robotics company, a book and an album, so the tasks are real work.

Who watches is still a guess. The first 90 days answer it with search terms, comments and which tests hold attention, and the decision rules in section 11 say what changes if the answer is “nobody yet”.


Five revenue lanes, opening at different times

LaneOpens whenPricedToday
A. YouTube ads1,000 subscribers and 4,000 watch hours in 12 months sourcedBy views; about $5 to $15 per 1,000 for tech tutorials sourcedNot open
B. Sponsored videos for small shopsNot nowPer finished video, case by caseNot open
C. Software sponsorsAbout 5,000 views per video estimateBy views; sources range from $10 to $60 per 1,000 sourcedNot open
D. Tips and membershipTips now; membership at about 2,500 subscribers, or when asked estimateFlat monthlyTips on Ko-fi
E. Workshops on landAfter land, a county permit and insurancePer seatNot in the model

Left out on purpose: affiliate links, because a commission gives a reviewer a reason to prefer one verdict; coaching and consulting, which this site stopped offering in September 2026; and paid reviews.

Ads against sponsors

With 4 of every 20 long videos sponsored, ads bring in 67% to 71% of revenue across the low, base and high cases estimate. For sponsors to match ads, about 40% of all videos would need to be sponsored, and that would cost the trust the whole thing depends on. That is the numerical reason sponsorship is the upside and not the base.

What a views-priced sponsorship pays

Price per video at a given median of first-90-day views, at three sponsor rates per 1,000 views sourced. Under about $150 a video, the outreach and the contract are not worth the time, which is why this lane waits for about 5,000 views.

Median views per videoAt $15At $30At $45
300$4$9$14
1,000$15$30$45
2,500$38$75$112
5,000$75$150$225
10,000$150$300$450

Views per video each income level needs

Profit per month before tax, with 20 long videos a month, 4 of them sponsored, about $250 a month of costs, and ad revenue earned on each video over its life estimate. Read it as “what would have to be true”, not a forecast.

Profit a month, before taxLow case
$5 ads, $15 sponsors
Base case
$8 ads, $30 sponsors
High case
$12 ads, $45 sponsors
$5003,5712,0831,389
$1,0005,9523,4722,315
$2,00010,7146,2504,167
$5,00025,00014,5839,722

For scale: active peers with 10,000 to 100,000 subscribers sit near 6,100 views per video measured. The base case needs 6,250 for $2,000 a month. Reaching that within a year would put this channel above the median of channels with 17 to 165 times its subscribers, so it is a stretch, and the targets in section 11 are built around smaller steps.


How paid work and honest reviews fit together

The rules I am working to. They are intentions, not contract terms; any actual deal is governed by its own written agreement.

  1. Payment buys a labelled placement, not a verdict. A sponsor can pay for a segment or for a video about its business. A tool’s score is not for sale.
  2. I can decline to publish a sponsored video and refund the fee. The intent is that no honest review quietly disappears because it was negative.
  3. No approval before publishing. A sponsor can flag a factual error in specifications. Opinion, order and verdict stay mine.
  4. Paid, gifted and free things are labelled, in line with FTC guidance and YouTube’s paid promotion rules sourced.
  5. Errors are corrected in public, with a dated note in the description and a pinned comment.

The disclosure checklist

For any video with a material connection, all five, before upload:

  • Said out loud in the first 30 seconds, and again before the sponsored segment.
  • On screen for the whole segment, large enough to read on a phone.
  • The first line of the description.
  • YouTube’s “includes paid promotion” box ticked.
  • A pinned comment with the test conditions.

Description, first line

Sponsored by [Sponsor]. Paid placement.

Pinned comment

Test conditions: [tool, version, plan, date].

What a label looks like. The brackets are placeholders, not a real sponsor.

Conflicts of interest

InterestWhere it mattersWhat I do
Johnny Autoseed, my companyReviews of farm, robotics or hardware toolsSay so in the video. No paid reads for a competitor’s product.
Surviving the Singularity, my bookAny mention in a reviewLabel it as my own product.
Tools I use every day, Claude among themReviewing a tool I depend on, or a rivalSay I use it and whether any relationship exists. Test rivals on the same task.
Free accounts, trials, review unitsAny tool I was givenDisclosed as a material connection.

I drafted this plan with Claude, which is made by Anthropic, and the channel is likely to review Claude. Weigh what this page says about AI tools accordingly.

Once there is revenue, the plan is a short monthly report: the number and categories of sponsors, total sponsor revenue, ad revenue, expenses and corrections. Individual sponsor prices can stay private.


The order the money moves in

Money is spent in this order. The percentages are defaults I have not settled yet, and the tax share needs a CPA’s check.

  1. RevenueAds, sponsors, tips
  2. Platform and payment fees
  3. Tax reserve, about 30% of profitMoved to its own account the day money arrives estimate
  4. Running costs, about $250 a monthTools, software, storage, small gear estimate
  5. RunwayThree months of costs saved before anything else
  6. Then what is left, split

    My payDefault: half
    Land fundDefault: half

Profit is taxed when it is earned, and land is not a deductible expense. So each $1 that reaches the land fund costs about $1.43 of pre-tax profit, or about $2.86 with the default split estimate.

Revenue needed to fund land

Land fund a monthRevenue needed, no payViews per videoRevenue needed, half to payViews per video
$500$9642,679$1,6794,663
$1,000$1,6794,663$3,1078,631
$2,000$3,1078,631$5,96416,567

Access first, buying last

Johnny Autoseed needs somewhere to test FarmBot and other hardware. That does not require owning land. The plan gets access first, at little or no cost, and treats buying as a later decision with its own checks.

L0AccessNow to month 12. A host plot or a small lease with water and power. Log farm hours. Film it.
L1Lease to own, or a first purchaseMonths 12 to 30 at the earliest, and only when all three are true:
  • Ad revenue is on
  • The land fund holds the cash
  • The loan’s requirements are met
L2Buy what the research saysLater, sized to what testing showed the work actually needs.

What land costs, for reference

Asking prices from Butte County listings seen in 2026, not sold prices, and not properties I am pursuing sourced. The middle row is a stand-in estimate. Cash needed is the down payment plus 5% for closing and a first-year reserve, plus a $40,000 placeholder for a well, power and access on the raw parcel estimate. A real utilities quote is the first thing to get on any raw parcel.

Down paymentCash neededSaving $500 a monthSaving $1,000 a monthSaving $2,000 a month
Raw foothill acreage, asking $45,000
5% down$44,50089 mo (7.4 yr)45 mo (3.8 yr)23 mo (1.9 yr)
20% down$51,250103 mo (8.6 yr)52 mo (4.3 yr)26 mo (2.2 yr)
30% down$55,750112 mo (9.3 yr)56 mo (4.7 yr)28 mo (2.3 yr)
Small parcel, some services, asking $120,000
5% down$12,00024 mo (2.0 yr)12 mo (1.0 yr)6 mo (0.5 yr)
20% down$30,00060 mo (5.0 yr)30 mo (2.5 yr)15 mo (1.2 yr)
30% down$42,00084 mo (7.0 yr)42 mo (3.5 yr)21 mo (1.8 yr)
20 acres, well and power, asking $275,000
5% down$27,50055 mo (4.6 yr)28 mo (2.3 yr)14 mo (1.2 yr)
20% down$68,750138 mo (11.5 yr)69 mo (5.8 yr)35 mo (2.9 yr)
30% down$96,250193 mo (16.1 yr)97 mo (8.1 yr)49 mo (4.1 yr)

A 5% down payment is only possible through the federal loan below, and only if I qualify.

Financing

  • Federal route. The USDA Farm Service Agency’s down payment loan can cover up to 45% of the price, with the buyer putting down about 5% and a commercial lender covering the rest sourced. Rates and caps change; FSA has the current ones.
  • The catch. FSA’s farm ownership loans generally ask for at least three years of farm management experience, or other experience it accepts sourced. If that applies, the clock should start now, which is the main reason access comes first.
  • Commercial route. Usually 20% to 30% down on rural land sourced.

Before any offer

Written answers on zoning and what it allows, a well test, a power line quote, legal access, wildfire risk and an insurance quote, and whether the county would permit workshops or visitors. Plus sold prices from a local broker and a lender’s pre-qualification.

Dry ground covered in leaf litter and thin weeds, with one small yellow flower
Dry weeds and seed heads with small yellow flowers, in soft focus

Two photos from my Textures series, shot on a Canon Rebel T3. For illustration. Not a specific property.


How a week runs

DayWorkOutput
MondayPick and pre-register the week’s tests. Record two or three.Tests written down before recording
TuesdayRecord the rest. Rough cut.Footage and cuts
WednesdayFinish cuts. Thumbnails.Videos and thumbnails
ThursdayTitles, descriptions, disclosure check, Shorts. Schedule.A scheduled week
FridaySponsor outreach and replies. Weekly review.Ten minutes of numbers
WeekendRest. At least one day fully off.

Batching is what makes five a week possible: recording two or three tests in one sitting costs far less than five setups.

Time per Tool Test

StepMinutes
Record the test60
Cut45
Thumbnail30
Title, description, disclosure, upload30
Short30
Total195 (3.25 hours)

An estimate until ten videos are logged; then the measured median replaces it. estimate

Before every upload

  • One target search query, written down
  • The task written down before recording, with the date
  • A real recording of a real run, failures kept in
  • A thumbnail, checked at 320 pixels wide
  • Title under 60 characters, the query in the first 40
  • First line of the description: what was tested and the verdict
  • Disclosure check done, or an honest “no one paid for this” line
  • A Short cut and scheduled
  • The tracking sheet row filled in, hours included

Guardrails

  • A buffer. Five finished videos banked before going to five a week; seven before daily. Nothing goes out the day it is finished.
  • The drop rule. Any week that starts with fewer than three banked videos drops to three long videos. Volume gets cut, not the thumbnail or the disclosure check.
  • No announced streaks. State the rhythm, not a count.
  • One day off a week.
  • Separate money. The channel’s money lives in its own account from the first dollar.

The weekly review

Fridays, ten minutes: videos shipped against plan, median hours per video, videos banked, best and worst video at 7 days and why, median views at day 30 of the last ten long videos, subscribers, sponsor conversations, open corrections, money in and out, and one decision for next week.


October 26, 2026 to January 24, 2027

All dates and counts here are targets. target

Week 1 · Oct 26 to Nov 1 · Setup

Channel trailer and playlists, disclosure lines, thumbnail template, tracking sheet. Book a CPA and an attorney. Ask FSA what counts as farm experience. Write the anchor series’ metrics and pass line. Pre-register six tests and record the first three.

Weeks 2 to 4 · Nov 2 to Nov 22

3 long videos and 3 Shorts a week. Anchor series episode 0 in week 2; baseline weeks Nov 2 to 15; AI weeks from Nov 16. Start looking for a host plot. Done when 9 long videos are out and hours per video are measured.

Checkpoint 1 · Sunday, Nov 22

Review against the targets in section 11.

Weeks 5 to 8 · Nov 23 to Dec 20

4 a week. AI weeks run to Dec 13 (Thanksgiving falls in the second, a known confound); the verdict episode the week of Dec 14. Start ten conversations with small shops. Done when 25 long videos are out.

Weeks 9 to 13 · Dec 21 to Jan 24

5 a week if the buffer holds. Tool Tests carry the schedule. A first video priced on the finished piece, paid or free. Done when 50 long videos are out.

Checkpoint 2 · Sunday, Jan 24, 2027

Review against section 11, and decide the next 90 days from the data.


How I will know if it is working

The targets are tests of whether the plan is working, not forecasts. “Day-30 views” means the median views at day 30 of the last ten long videos. target

MeasureTodayDay 30
Nov 22
Day 90
Jan 24
Month 6
Apr 25
Month 12
Oct 24, 2027
Long videos shipped, total6 in 84 days950115245
Videos with a thumbnail and disclosure checknot tracked100%100%100%100%
Median hours per videonot measured3.5 or less3 or less2.5 or less2.5 or less
Day-30 views (median, last 10)n/arecord it1503001,000
Subscribers6066507501,0002,500
Watch hours, last 12 months159 at most3001,5004,000
Partner Programnot eligibleappliedads on
Small-shop conversations, total00102550
Paid deals closed, total00015
Sponsored share of long videos0%0%0%20% or less20% or less
Land accessnonesearch started3 hosts contactedagreement signed6 months of hours logged

If this happens, then

Decided in advance, so the answer is not argued in a bad week.

IfThen
Day 30: more than 3.5 hours per video, or fewer than 3 bankedStay at 3 a week and fix the pipeline before adding volume.
Day 90: day-30 views under 100Change the angle or the format, not the volume. Test three new angles over three weeks, each in its own playlist.
Month 6: day-30 views under 150 after at least 50 long videosThe thesis is not finding an audience. Options: weekly and higher effort, lean on the anchor series and the Rapid Domain Acquisition series, or narrow the topic. Decided with the data.
A sponsor wants to see or change a verdictDecline, and count it in the monthly report without naming them.
Month 12: ads not on and day-30 views under 208Ads are not coming on this timeline. Reset stages 2 and 3 and the land timeline. Do not raise volume.
Something I published turns out to be wrongCorrect it the same day, in public.

What could go wrong, and the early warning

RiskLikelihoodWhat the plan doesEarly warning
The channel does not find an audienceReal; most channels do notCheckpoints with rules set in advance. Cut volume before quality.Day-30 views under 100 at day 90
YouTube limits pay for templated, AI-assisted videosMedium sourcedReal tests, live commentary, varied structure.A “reused” or “inauthentic” flag in Studio
The niche is crowdedHigh measuredOne real task, failures kept in, a scorecard.Peers running the same titles
Sponsor money erodes trustMediumAbout 1 in 5 cap. Placements, not verdicts. A monthly report.Sponsored share above 20%
A review is wrong, or a tool changesHigh over timeRecord version, plan and date. Correct in public.A reply from the maker
A disclosure is missing or too faintMediumThe disclosure checklist before upload.A sponsored video missing an item
BurnoutHigh on a daily scheduleThe ramp, the buffer, the drop rule, a day off.Fewer than 3 banked videos
An entity or tax mistakeMediumA CPA and an attorney before the first sponsor dollar.Revenue arriving before that meeting
A land purchase goes wrongMediumAccess first. Due diligence. Written quotes for water and power.An offer before the checklist is done
The experience requirement blocks the cheaper loanMedium sourcedLog farm hours from the access stage. Ask FSA what counts.FSA says the hours do not count
A thumbnail gets skipped under time pressureHighNo thumbnail, no upload.Any video published without one

Likelihoods are my judgment, except where marked.


What I do not know yet

Not measured yet

  • Watch hours in the last 12 months, impressions click-through rate, average percentage viewed and audience geography. These come from YouTube Studio and change several numbers above.
  • Real hours per video, which replaces the estimate in section 9 after ten videos.

Not decided yet

  • How the money left over is split between my pay and the land fund.
  • Whether sponsored videos for small shops and the AI tool series stay on one channel. For now, one channel with two lanes, revisited at 2,500 subscribers.
  • Which entity receives the channel’s income, and how money moves from the channel to Johnny Autoseed.

Still to confirm

  • Several guides say YouTube’s watch-hour requirement rises to 8,000 on February 1, 2027. I have not confirmed it on YouTube’s own pages. If it does, the views per video needed to qualify inside a year roughly double, from about 208 to about 417 estimate.
  • What FSA counts as farm experience, and whether a pending bill to shorten the requirement passed.
  • California’s minimum franchise tax for an LLC and whether any first-year exemption applies. Sources disagree.
  • The exact disclosure rules, checked against the FTC’s Endorsement Guides and YouTube’s own help pages.

Where the numbers come from

Measured figures come from vidIQ: this channel’s statistics and video list, and a search of peer channels, pulled October 19 to 21, 2026. Every table on this page is generated from one small model, so a changed assumption changes every table at once. Outside figures come from the sources below. I have not checked each against its original page yet, and several are vendor blogs that disagree with each other, so treat them as approximate.

Main assumptions estimate: ad revenue of $5, $8 or $12 per 1,000 views (low, base, high); sponsor rates of $15, $30 or $45 per 1,000 views; a video’s lifetime views at 1.5 times its first 90 days; videos about 8 minutes long with 40% watched; $250 a month of costs; a 30% tax reserve.


Christopher Tavolazzi

Developer. Creator. Musician. Poet. Somewhere between the first and third cup of coffee. Two decades in marketing, a journalism degree, a former barista. Currently building a startup, a book, an album and a photo series in public.

Christopher Tavolazzi smiling in a purple beanie and a red jacket, among spring blossoms
Christopher Tavolazzi

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This is an operating plan as of October 22, 2026. Its numbers are measurements, estimates and targets, not promises, guarantees or offers, and any of it can change. It is not financial, legal or tax advice, and I am not a licensed advisor.