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The tutorial introduces a mobile app business plan spreadsheet template designed for use in Excel and Google Sheets. This customizable tool helps plan ventures with various revenue models, including subscriptions, ads, and in-app purchases, and includes features for forecasts and projections, complete with charts and graphs. It can be applied to any business for profit and expense forecasting, accommodating new products and pricing strategies as well as overhead, sales, and marketing costs. The tutorial will guide users on utilizing the spreadsheet for projections, forecasting, and scenario planning, highlighting initial inputs such as the company name, start date, and the forecast horizon, capped at 121 months.