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appendix tutorial and instructions lastly there is an appendix which includes assumptions and references an appendix in a business plan is a section at the end that provides additional information on the topics explored in the contents of the plan the assumptions are typically depreciation income increases cost of sales fixed expense increases so on but can be varied depending on the specifics of the company also in the appendix there is typically detail on the equity ownership of the company and references for research used in the plan the template has an appendix pasted into the business plan Word document the assumptions are taken from the Excel worksheets and users can paste in their own specific assumptions based on their exact venture after completing the Excel workbook