I will be writing a justification report in order to rationalize the incorporation of a solar energy program into Bottom Dollar's energy resource planning. The recipients of this report will include the Chief Executive Officer and the Chief Financial Officer of Bottom Dollar, located in Lansdowne, Pennsylvania. The Chief Executive Officer manages the wide-ranging operations and resources of Bottom Dollar. The Chief Financial Officer supervises the financial activities of Bottom Dollar. Both the Chief Executive Officer and the Chief Financial Officer must collectively determine if this is a favorable investment. If the incorporation of a solar energy program proves favorable for Bottom Dollar, they will in turn present this information to the Board of Directors and the decision will thus become finalized.