In my prior life, cash is king. Projections primarily focused on cash, but my staff used cash for cash flow projections, as well as adjusted for accrual in the 3 standard pro forma financial reports (income statement, cash flow statement and balance sheet).  I don't know what is used by HART, but the employment turmoil there says it may not be a conventional model. Took me 4 years on average to train staff from scratch to do that independently, but they could produce meaningful/reasonable results with review and supervision long before that.