Increasing sales require additional assets, these assets must be financed, and it may or may not be possible to obtain all the funds needed for the firm's business plan. A key element in the financial forecasting process is to determine the

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financing requirements through the AFN equation. Additional funds needed are the amount of

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capital $($interest$-$bearing debt and preferred and common stock$)$ that will be necessary to acquire the required assets. The AFN equation approximates the funds needed assuming that ratios

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$.$ The AFN equation is written as follows: