The term "additional funds needed (AFN)" is generally defined as follows: a. A forecasting approach in which the forecasted percentage of sales for each balance sheet account is held constant. b. The amount of internally generated cash in a given year minus the amount of cash needed to acquire the new assets needed to support growth c. Funds that are obtained automatically from routine business transactions a. Punds that a fem must raise externally from non-spontaneous sources, ie, by borrowing or by selling new stock, to support operations. e. The amount of assets required per dollar of sales