In this case, I would probably believe that a good master budget would include statements or footnotes that would address both of these issues. "If we experience a level of profits that are in excess of this current budget plan, the Board of Directors and executive management will consider investments in XYZ projects or the reserve of $XXX amount of cash in safe investments as its first use of these funds. However, in the case of an unexpected downturn, the Board and management will look to ______ in order to determine how to pivot operations in a way that will diminish the negative impact, sustainability, or survival of the company."