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Think of any pretty little boy you know , with rosy cheeks , large dark eyes , and tangled brown hair , and then fancy him made small enough to go comfortably into a coffee-cup , and you 'll have a very fair idea of him . The reader will naturally remark that all this is very fine , but it is only an hypotheses , and he would like some evidence that it was actually carried out . I would n't go overboard for him , but he 'd be a nice value bet as a starting pitcher . Do all these calculations and you 'll have a single number . The letter should list the current market value of the capital equipment and it should describe the piece of equipment . The analysis must identify and explain any critical capability , information , or technology that must be protected ; it may reveal that an adjustment to program phasing is necessary so that critical information is released only when absolutely needed ; and it will identify the need for special security requirements that would need to be adopted such as a program-specific security plan to govern international involvement .