ts informal character affords wide
latitude as to entries which may be considered worthy of record in
this manner. The underlying consideration is that anything may and
should be entered which will be of value in preparing estimates or
rendering the special reports for which the work sheet is to provide
the basis.

A succinct running account of the situation is kept posted to date
under the appropriate heading of the work sheet.

Entry is also made of the incentive which motivates the solution of
the problem presented by the situation. Notation is made as to whether
the incentive arises from a task imposed by higher authority or is
derived by the commander from other sources (see page 200). In either
case, the work sheet is the proper place for the entry of such facts
and of the reasons which have led the commander to regard this
incentive as motivating his actions in the situation existing at the
time.

Information of the enemy, after receipt from the various collecting
agencies (radio, observers, subordinate forces, etc.), is subject to
the usual procedures of analysis, evaluation, interpretation, and
dissemination (page 214). Analysis determines the source and the
circumstances which led to the dispatch of the message. Evaluation
determines its degree of reliability. Interpretation calls for drawing
conclusions. The resulting intelligence is then disseminated to those
concerned, either within the command or elsewhere.

Since information of the enemy does not become intelligence until
converted thereinto by the process of drawing conclusions, this
important procedure is recorded briefly in the work sheet. Such record
makes available, for inclusion in estimates or in reports, the reasons
which have formed the basis for such conclusions.

Information of friendly forces, with any deductions drawn therefrom,
is similarly entered in the appropriate portions of the work sheet.

The facts and conclusions as to fighting strength of own and enemy
forces are important entries. The summary of fighting strength
includes proper conclusions as to the relative fighting strength of
the opposing forces, own and enemy's.

The work sheet is also the proper document for other entries pertinent
to estimates of the situation: e.g., the determination of own courses
of action, the examination into enemy capabilities, and the selection
of own best course of action. The commander's decisions, as rendered
from time to time, are also en