The end result of the budget process is a projection of expected revenue and costs needed to generate the revenue. Budget reports also include a cash flow projection that is used to prepare for short- or long-term shortfalls of cash, such as might occur in a seasonal business when the cash that comes in during the sales period (such as Christmas or Mother’s Day) must support expenses that occur over a longer period of time. A separate report, known as a capital budget, is used to project asset purchases, such as buildings, machinery and equipment used in manufacturing, or computers.