The strategies, policies and programmes generated by these processes should be embodied in a long-term national development plan aligned with the Sustainable Development Goals, as a basis both for medium-term plans such as Poverty Reduction Strategy Papers and for donor alignment. It is also important to plan for the phasing-out of access to these ISMs following graduation, including through the identification of alternatives (for example, non-LDC-specific preferential market access instruments). Nonetheless, some types of policies can be identified as being of particular relevance to graduation with momentum, having been identified in previous editions of The Least Developed Countries Report as fundamental to accelerating the development of productive capacities through capital accumulation, technological progress and structural change (UNCTAD, 2006: chap.