Most reports are written because readers want and expect them. Reports usually go up the chain of command and are used to help managers make decisions. Managers expect reports to contain helpful, accurate information and to present that information in a suitable—often prescribed—style and format.

Reports are assigned and written to enable managers to make decisions when they cannot directly observe the materials, personnel, and other factors involved in running an organization. Managers must rely on the observations and reports of others when they

• Are too far removed from a particular operation to observe it directly.

• Do not have time to supervise an operation directly.

• Do not have the technical expertise to make accurate observations.

Reports go from a person who is in a position to make direct, accurate, and reliable observations to a person or persons who will make decisions about the observations. This means that reports usually go up the chain of command from lower-ranking individuals to those of higher rank. Some reports, however, are exchanged among people of equal rank. As a rule, reports are distributed down the chain of command only as a means of disseminating information.

• Routine reports help an organization monitor and regulate its processes and procedures. Routine reports may be informational only or interpretive (supply information and interpret it).

• Task reports are special assignments designed to help solve a specific problem. Task reports may be strictly informational, interpretive, or analytical (supply information, interpret it for the reader, draw conclusions, and provide recommendations based on the conclusions).

Routine Reports

Because some information is required on a regular basis (such as manufacturing and sales records), many reports in an organization are routine. Any report required on a regular basis (hourly, daily, weekly, monthly, annually) is usually considered a routine report. Because of the periodic nature with which they are prepared, routine reports are often called periodic reports. They are also called maintenance reports because they help an organization maintain its ongoing activities.

Routine reports typically have a set format and a clear chain of responsibility for who collects the data, who prepares the report, who receives the report, and who uses the information in what way. For this reason, many routine reports are prepared on forms or by following a specific guide that provides directions for what information should be included in what order and in what format. Most routine reports are purely informational and simply provide the facts. Financial statements, sales reports, audit reports, minutes of meetings, and similar documents fall into this classification.

Routine reports may require interpretation when specialists in technical areas report to managers who are generalists. A computer network administrator, for example, might need to explain to a reader how changes in the network operating system will influence computer operations.

Task Reports

Task reports are typically prepared on a one-time basis to help solve a particular problem. They may supply information only, but they more often are interpretive or analytical. All analytical reports begin as informational reports to which the writer adds interpretation and analysis. Virtually any informational report could become an analytical report if someone higher in the organization desired interpretation and analysis of information presented in a routine report.

Task reports are typically written to answer one of the following questions:

1. Can we?   The first logical question about any project is whether it is possible: Can it be done? Many business projects are obviously possible, but some are not. Current technology may not permit the accomplishment of a desired goal. Some projects may be possible for one organization but not another because of the capital, technology, or other resources involved.

2. Should we?   If a project is possible for your organization, the next question is whether it should be undertaken. Will the expected benefits outweigh the costs? The benefits, of course, may not always be in terms of profits, though for most organizations profit would be a major consideration. Will the project contribute to the well-being of the organization in the long run?

3. Which way is best?   Once it has been determined that the project is worthwhile, the means of achieving the goal must be examined to determine the way that will provide the greatest return for the least investment.

Task reports are typically more difficult to prepare than routine reports because there are fewer guidelines. Organizations usually establish guidelines for reports required on a regular basis. An architectural firm, for example, would have specific guidelines for reports presenting construction site considerations to ensure that buildings were properly situated to take full advantage of the site.

Good writing style for reports and other long documents is essentially the same as that for other kinds of writing. Long documents, however, place demands on writers that aren't always present in other communication situations. The information contained in reports is often more complex than that in other messages, and that information must be presented both clearly and quickly. Also, because reports almost always go up the chain of command, those higher in the organizational hierarchy typically use them as a basis for making judgments about the writer's competence.

Accurate, Reliable, and Objective  

It is not always easy to write accurate, reliable, and objective reports. Our own biases may tempt us to alter or omit information that would influence the decisions of management. Also, our perceptions are often less than perfect. In preparing even the simplest informational report, you should ask yourself whether you have included all the pertinent facts, or if you have mentioned only those facts that fit certain preconceptions of yours.

The problem of accuracy and objectivity is compounded in analytical reports, for which the writer must not only present the facts, but also interpret them and provide conclusions and recommendations. All of us have certain biases that interfere with our objectivity. For example, when things go wrong, we usually prefer to believe that someone else is responsible. It is easy for us to overlook facts when they go against our prejudices or wishes.

Preconceptions (“Don’t confuse me with the facts; my mind is already made up.”) can cause a writer to ignore some facts and to overvalue others, and, if the writer desires a particular outcome, he or she will be tempted—consciously or unconsciously—to slant the facts so that they lead to the desired conclusion. To achieve accuracy and objectivity in your reports, pay particular attention to the following guidelines:

1. Identify—for your reader and for yourself—statements of fact, inferences based on fact, and value judgments. You can use natural personalized language and still convey objectivity and believability by telling your reader when you are drawing a conclusion, and when you are stating an opinion. Make sure that you have sufficient evidence to warrant your conclusions, and include this documentation in the report. Avoid hasty generalizations and unsupported opinions.

2. Use accurate, reliable, and objective sources. Books and articles quickly become dated. Information on the Internet may be unsupported by external verification. Use recent sources, and avoid over-reliance on a single source. Compare information in one source with that found in other sources. Note, too, that people used as sources for questionnaire, survey, or interview data may be uninformed or prejudiced. Check the accuracy of all sources.

3. Use analogies (comparisons) to explain and illustrate, but not to prove. Because no two things, however similar, are exactly alike, no analogy can be complete enough to constitute proof. False analogies are a form of deception.

4. Examine all cause-effect statements for completeness and accuracy. Might the effect have more than one cause? Can you identify the specific cause of the effect with certainty? Or might you be dealing with a concurrent effect (one that happens at about the same time and seems related to the main effect) rather than the cause?

5. Be specific. Avoid unnecessary modifiers and conditional clauses. Too many adjectives and adverbs make your argument seem emotional rather than logical; too many conditional clauses weaken your argument. Use concrete nouns rather than abstract ones. When possible, use people rather than ideas as the subjects of your sentences.

6. Provide adequate documentation. Cite your sources and clarify your methodology so that your reader will be able to estimate your accuracy and objectivity with some confidence. Be sure to use a method of documentation acceptable to your audience.

Highly Organized

Organization is the communicator's primary means of ensuring clarity. Reports may be arranged either deductively, with the main conclusion, recommendation, or item of information first, or inductively, with a problem statement first and the main conclusion or recommendation being placed at the end.

Because business reports are expected to be accurate, reliable, and objective (based on facts collected and presented without bias), most business reports are arranged deductively. Business reports should be arranged inductively only when the writer has reason to suspect that the reader will unfairly reject the main conclusion or recommendation without considering the supporting evidence if it were presented first.

After selecting the overall structure for the report, the writer needs to organize the information that goes in it. For all but the shortest reports, an outline is essential. An outline forces the writer to divide the topic into approximately equal, logical subdivisions emphasizing the most important points. Full sentence outlines are generally more useful than noun, adjective, or phrase outlines because they force the writer to say something specific about each topic and to define the relationship among topics.

Report Problems and Titles  

The report writer can usually use some version of the initial statement of the problem for the title of the outline and the finished report. The title should cover the entire subject (but no more) and one that will be suitable for the overall strategy of the report. If the writer wishes to recommend that the organization purchase a new minicomputer during a spending freeze, for example, only one of the following would make a suitable title:

Not this:   Computers [Topic is much too broad]

Not this:   Why We Should Buy a New Minicomputer Now [Title creates resistance before the reader begins looking at the evidence.]

Say this:   Reducing Computing Costs [Title creates interest without creating resistance to the recommended action.]

Whether the report is deductive or inductive, the title usually implies a certain basis of classification. The writer must use that basis of classification for each of the subdivisions, making all subdivisions mutually exclusive. For example, if you are going to report on the ways religious affiliation influences buying habits, it would be illogical to classify your subjects as Protestants, Catholics, Jews, Atheists, Women, and Republicans, because the categories overlap. A better division would be Protestants, Catholics, Jews, Muslims, Buddhists, Agnostics, and Atheists.

The Outline

If your title establishes certain expectations in your reader, your subdivisions should satisfy (pace) those expectations. If your title begins Reasons that, your main subdivisions should form a list of reasons. If your title establishes a comparison leading to a choice, your main subdivisions should form a list of the criteria used to evaluate the choices.

Your outline should also clearly indicate the relationship among the divisions and subdivisions. Either of the following methods of outlining works well:

    I. (1.0) Main Division

A. (1.1) Subdivision
B. (1.2) Subdivision
C. (1.3) Subdivision



  II. (2.0) Main Division


A. (2.1) Subdivision
1. (2.1.1) Sub-subdivision
2. (2.1.2) Sub-subdivision
3. (2.1.3) Sub-subdivision
B. (2.2) Subdivision



III. (3.0) Main Division

The following conventions used in outlining are designed to help writers avoid problems with the logical presentation of information. Note: these same conventions apply to the use of headings:

1. Divisions should be organized for relative balance. Because equal divisions signify equal importance, similar divisions should require about the same amount of space. Each roman numeral or whole number, for example, should be treated equally. The rule is not absolute, but if one of your divisions requires three times as much space as another of supposedly equal rank, your organization may not be well-balanced.

2. No single subdivisions should occur, since a topic is not divided unless at least two parts result. If you subdivide a part, you must have at least two subdivisions: You cannot have I.A. unless you also have at least I.B.

3. Main divisions must be expressed in parallel grammatical form. Subdivisions must be parallel within each division, but they need not be parallel with subdivisions of other divisions. Thus A., B., and C., under the main division I. must be parallel with each other, but they need not be parallel with A., B., and C., of main division II.

4. The total of the subdivisions must equal the main division; the whole of each division must equal the sum of its parts. For example, the main divisions taken as a whole must express everything implied by the title.

5. Divisions and subdivisions should be selected to help the reader grasp the information quickly and easily. The ideal number of parts in any classification is from three to seven. If you have fewer than three subdivisions, they may be too broad or incomplete; and if you have more than seven, your reader will have a hard time remembering important points. Use a classification that permits a favorable division of parts.

Pace

Pace your reader either by stating a reader benefit associated with the recommendation, a specific fact (or series of facts) with which the reader already agrees, a problem statement, or a conclusion with which he or she is likely to agree. Which of these you select will depend on your audience’s current position and, if you have been asked to provide them, your conclusions and recommendations.

Lead

Explanations, background information, and supporting evidence constitute the lead portion of a report. Reports typically need to consider the who, what, when, where, why, and how of a situation or issue. How much background information you will need to provide will depend on the situation and your reader's degree of familiarity with the subject of your report.

Blend Outcomes

When the report writer has a vested interest in the reader's decision, he or she still needs to ensure that the report is accurate, reliable, and objective so that the reader can make the best decision possible. The reader's options need to be presented clearly so that he or she can make an informed decision.

Motivate

Informational (those presenting information only) and analytical reports (those containing information and analysis) typically do not attempt any particular motivation, although when further action is required, that action should be indicated. Recommendation reports (those containing information, analysis, conclusions, and recommendations) need to clarify the benefits associated with the action being recommended and/or the costs associated with not acting.

Headings

A heading is a word, phrase, or even a short sentence that introduces the material that follows. Headings are a report writer's main aid to easy readability. They are set off from the text of the report in a mechanical way (with space, color, boldface, italics, underscore, typeface, or typesize). Because headings clarify the organization of the report, they follow the same rules as those used for outlining.

A good heading is both brief and specific, saying something that helps orient the reader to the following material. The word Profits, for example, is less effective as a heading than the phrase, Profits Up 4 Percent. Also, because the report must make sense even if all the headings are removed, avoid using headings as antecedents of pronouns:

Not this:  Headings.   This is an important technique for all but the shortest reports.

But this:  Headings.   Headings are an important technique for all but the shortest reports.

In addition, the form and appearance of a heading need to make its relative importance clear at a glance. The advent of modern word processing equipment affords report writers a great deal of control over the form and appearance of documents, including the use of headings. In selecting headings, remember that their main function is to guide the reader through the report: They should provide an accurate indication of both the content and the relative importance of the sections they introduce. The following general guidelines apply:

1. The form and appearance of the report title must be superior to those of any of the headings.   Because the report as a whole includes all the topics in the report, its form and appearance must signify its greater importance.

2. The larger the typeface, the more important the heading.   Because large print attracts more attention than small print, the most important headings may use a larger typeface than minor headings. Avoid getting carried away with size, however. The largest typeface used in the report must be appropriately balanced with other information presented.

3. At any given size, centered headings are superior to headings on the left margin.   Typically, the most important headings (those that correspond with the roman numerals of the outline), will use a combination of position (such as centering) and typeface and size to indicate their relative importance.

4. Increasing the separation between the heading and the text (with white space), increases its visual importance.   The more space above and below a heading, the greater its visual importance. Headings run into the text and set off only by color and/or boldfacing or underscoring convey the least importance.

5. Consistency is critical.   All divisions of equal importance should have headings with the same form and appearance. The reader should be able to tell at a glance the relative importance of the material that follows.

6. Avoid “stacked heads.”   No two headings should appear without intervening text. If you are dividing a whole into its parts, provide the rationale for the division and introduce the parts before presenting them.

Headings are typically described by level or degree. The level of a heading corresponds with its relative importance in the outline:

• First-level (or degree) headings correspond with the main divisions—roman numerals or whole numbers—I, II, III, or 1.0, 2.0, 3.0.

• Second-level headings correspond with the major subdivisions—capital letters or single decimal point numbers—A., B., C., or 1.1, 1.2, 1.3.

• Third-level headings correspond with the sub-subdivisions—Arabic numbers or double decimal point numbers—1., 2., 3., or 1.11, 1.12, 1.13.

• Fourth-level headings correspond with the sub-sub-subdivisions—lowercase letters or triple decimal point numbers—a., b., c., or 1.111, 1.112, 1.113.

• Fifth-level headings correspond with the sub-sub-sub-subdivisions—parenthetical Arabic numbers or four decimal point place numbers—(1)., (2)., (3)., or 1.1111, 1.1112, 1.1113.

Very few reports require five levels of headings. Each heading should be followed by sufficient text to justify its use. If little or no text follows a heading, omit it or change your system of classification so that your divisions are both logical and appropriately balanced.

Lists

Lists are another technique report writers use to make their writing clear, precise, and concise. When you put important points in a numbered list, you call attention to each fact in two ways: separately and as part of a whole. Lists may be separated from the text and presented vertically:

1. First item.
2. Second item.
3. Third item.
4. And so on.

Or short lists may be included within a paragraph: (a) First item, (b) second item, (c) third item, (d) and so on. Vertical lists should use Arabic numbers followed by a period. Lists included within a paragraph use letters (preferred) or numbers included in parentheses. Note:   Parentheses come in pairs. Although you will see it from time to time, the closing parenthetical mark—)—should not be used to set a number or letter off from text that follows.

Numbering the items in a list usually implies a hierarchy in which the first point is considered more important than the second, and so forth. Unnumbered (bulleted) lists are useful when all the items are of equal importance:

• First item.
• Second item.
• Third item.
• And so on.

Graphic Aids

Graphs, charts, tables, photographs, drawings, maps, and pictograms are often necessary to illustrate specific points. Such graphic aids can keep the report from becoming cluttered with statistics and lengthy descriptions. So that your reader will understand your graphic aid, remember to do the following:

1. Introduce the aid (talk about it) before your reader encounters it.

2. Emphasize what the reader should get out of the aid rather than focusing on its existence.

3. Number and title each graphic aid. Use Arabic numbers, and number the aids consecutively.

4. Ensure that both the text and the graphic aids are self-explanatory. The text should make sense without the graphic aids, and the graphic aids should be clear and complete without the explanation in the text. The graphic aids supplement the text rather than substitute for it.

5. Ensure that the graphic aids are attractive, readable, and clear. Allow plenty of white space, make the graphic aid large enough for the reader to see what the chart communicates, and label the parts of the chart appropriately.

The three most common aids are the line chart, the pie chart, and the bar graph. Spreadsheets and other statistical programs will automatically generate such charts based on the data, but such programs will not automatically generate charts that communicate clearly or accurately.

Line Charts:  Line charts typically show trends or changes over time, such as price changes or relationships between two or more variables. A line chart has two axes—a vertical axis (the Y-axis) and a horizontal axis (or X-axis).

To prevent distortion, keep the vertical and horizontal gradations equal. Also, to help ensure readability, keep plot lines to a minimum. Even when you can use color to help differentiate among the various plot lines, seven should be the maximum number of lines on a single grid. When you are printing or duplicating in black and white only, five lines are the maximum.

Most computer programs will do neither of these for you automatically. You will have to adjust the height and width of your chart to ensure that gradations are equal, and you will need to limit the data to ensure seven or fewer plot lines.

Pie Charts:   Pie charts are so called because they divide a whole (100 percent) into segments the same way one cuts a pie. Always begin at the 12 o'clock position and move clockwise, starting with the largest segment and proceeding in descending order. The final section should be either the smallest section or “other,” regardless of how large a percentage may be included in the category of “other.” Computer programs will not arrange the slices in this order automatically. You will need to sort the data in this order before using the data as the source of a chart.

Because it is difficult to judge relative sizes, include the value of each “slice.” If a section is too small to include its value and label, place the value and label outside the chart and use a line to show the relationship between the value and the appropriate section. Avoid using separate pie charts to compare separate wholes. Use a dramatic (exploded or 3-D) pie chart to emphasize a particular segment.

Bar Graphs:   Bar graphs are used to illustrate comparisons, especially changes in quantity. The bars can be horizontal or vertical (column). Use horizontal bar graphs to compare data over a single period of time or to represent length or distance. Use vertical bar graphs to compare data over a period of time or to represent height.

Bar graphs can be multiple, bilateral, or segmented. Use a multiple-bar graph when you want to compare two or three variables within a single bar graph. A bilateral graph shows increases on one side of a zero line and decreases on the other side. Use bilateral graphs whenever data to be presented have both positive and negative values. Segmented bar graphs are used to show the composition of variables being compared.

A pictogram is a variation of a bar chart that uses pictures or symbols rather than lines or bars to represent data. To prevent distortion, keep pictures or symbols the same or of equal size. Use increases in the number of pictures or symbols to show increases in amounts. Pictograms may help a reader visualize the importance of the concept being presented.

Tables:  Tables are useful for presenting a wide variety of statistical and technical information. They are classed as formal or informal. Formal tables are numbered, titled, and have lines (rules) surrounding and separating the items. Informal tables are not numbered, titled, or ruled.

Writing Style

The formal writing style required for longer, more important reports is characterized by the absence of first- and second-person pronouns; an increased number of compound, complex sentences; and an absence of contractions.

Informal:   When I asked Smith how much he wanted for the property, he said that he'd consider selling for $500,000.

Formal:   Smith confirmed that he would consider selling the property for $500,000.

Informal:   I concluded that Compound A (which you suggested) worked better than Compound B.

Formal:   Compound A proved superior to Compound B.

Not this:   It was concluded that. . . .
But this:   I concluded that. . . .
Or this:   The data suggest that. . . .

Not this:   The writer is therefore herewith transmitting the attached samples to the reader for her inspection.
But this:   For these reasons, I'm sending you the attached samples for your inspection.
Or this:   The attached samples require inspection because. . . .

Long documents, which typically contain a number of sections, also require overviews and recapitulations to help readers grasp important concepts quickly and easily. Because of the length and complexity of most reports, it is difficult for readers to keep the important aspects of what you are saying clearly in mind as they read from section to section. To help your reader, begin each paragraph with a topic sentence that clearly indicates what you intend to do in that section.

For longer sections, provide a concise forecast of what you intend to cover, and show the reader how the new material will contribute to his or her understanding of the topic. Conclude each section with a summarizing statement that shows (a) how the material just presented fulfills what was promised for that section and (b) how it relates to the material that will follow.

Abstracts and Summaries

Just as individual portions of reports require summarizing statements to help the reader keep track of the information in the report, the entire report (especially if it is longer than three pages) also requires a summary. Shorter summaries are often called abstracts, synopses, précis, or epitomes; longer ones are called executive summaries.

The abstract may be the first paragraph in a short report, part of the letter or memo of transmittal in a longer report, or a separate page in a still longer report. Executive summaries are usually three to five pages and include more supporting detail than an abstract. A good abstract or executive summary is a miniature version of the entire report and is prepared after the report is completed. It may save the reader the time required to read the entire report; it will certainly make the rest of the report easier to read.

Any kind of summary places emphasis on conclusions and recommendations, with proportionally less emphasis on the supporting details. After reading a summary, a manager ought to know the following:

1. The nature of the problem or hypothesis of investigation.

2. The methodology and results of the investigation.

3. The advantages and disadvantages of alternative solutions.

4. The writer's conclusions and recommendations.

Informal reports of five or fewer pages rarely require more than a summarizing introduction for an abstract. The summarizing introduction tells the reader where the report is going (the final destination) and the way it will get there (the route). Having the destination and route in mind helps prevent the reader from losing track of the important points in the report.

Reports between 5 and about 15 pages may incorporate an abstract into the letter or memo of transmittal. The first paragraph of the transmittal would transmit the report and clarify the authorization for the report, and the middle paragraphs would provide the summary. The final paragraph would conclude the letter, typically in a positive, forward-looking way.

Abstracts are usually more helpful to the reader when they use summarizing rather than descriptive language. Summarizing language tells the reader what the report says, whereas descriptive (topical) language—as in a table of contents—only tells what the report is about. In general, avoid descriptive language in abstracts.

Descriptive language:   This report is about desalinization of ocean water.

Summarizing language:   Desalinization of ocean water will become practical within the next decade.

Usually an abstract should be about 10 percent the length of the entire document, but no longer than one page. The abstract, however, may be single-spaced (with double-spacing between paragraphs) even when the report proper is double-spaced. Because the abstract should emphasize the important points, rely primarily on the ideas presented in the topic sentences in the various sections to provide the ideas for the abstract. Remember that the reader needs to know primarily what he or she should do as a result of the information presented in the report. You need to provide only enough of the why so that the what makes sense. If the reader wants more supporting details, he or she will read the entire report.

Long reports typically require a three- to five-page executive summary that emphasizes important conclusions and recommendations and the most important supporting evidence. Executive summaries are, in fact, short reports, and they employ all the basic report-writing techniques, including headings and graphic aids.

Executive summaries provide more supporting detail than a typical one-page abstract and are designed to provide an executive with the essential information needed to make a decision and to save him or her the time that would be required to read the complete report. He or she may still need to read the report, especially when the data and the conclusions are ambiguous or complex.

Special Parts

The longer and more formal a report, the greater number of special parts that will be included in addition to the body of the report itself. Some of these are title page, letter of authorization, letter of transmittal, table of contents, table of illustrations, abstract, executive summary (all of which are prefatory parts and precede the body of the report), body, appendices, bibliography, and index (which all follow the body of the report).

• Title Page:   The title page contains four main elements: the title, the “prepared for” line, the “prepared by” line, and the date. The information is typically (but not always) centered on the page, with equal or well-balanced spacing between elements. When the report is to be bound, allow space on the left margin or top to accommodate the binding. If the title is more than one line long, present it in inverted pyramid style, with the longest line on top.

• Letter of Authorization:   Many formal reports are initiated by a letter or memo of authorization. If you are preparing a long, formal report that will become an important document in your organization, include the letter or memo of authorization. If included, the page (or pages) of the letter of authorization are counted as part of the prefatory pages, but no number appears on the page(s).

• Letter of Transmittal:   The letter of transmittal sends (transmits) the report to the reader. It should be prepared on your organization's letterhead stationery in traditional letter format. The first sentence typically begins with the words, “Here is the report you requested (or authorized). . . .” The middle portion of the letter presents the major findings, conclusions, and recommendations. Letters of transmittal typically conclude by thanking the reader for the opportunity to prepare the report. The letter of transmittal is counted as a page but is not numbered. See Sample 45 for an illustration of a letter of transmittal.

• Table of Contents:   The table of contents is quite literally a table of the contents of the report. Because it is obvious that it is a table, its title is simply Contents. The page contains a list of the topics and subtopics and their respective page numbers. If the list is long, use leaders (spaced dots) to guide the reader from a topic entry to its respective page number. The page or pages for the table of contents are numbered with lowercase roman numerals, centered, one inch from the bottom of the page.

• Table of Illustrations:   When a report contains four or more illustrations, prepare a table listing them. The table of illustrations may follow on the same page as the table of contents, or, if both tables are long, it may start a new page. Label the list appropriately. For example, if all your illustrations are maps, use the word “maps” in the title: List of Maps. Number this page—or these pages—with lowercase roman numerals.

• Abstract:   The abstract page typically uses the word “Abstract” as its title. An abstract should be approximately 10 percent the length of the entire document but no longer than one page. Number this page with a lowercase roman numeral. A long report may contain both an abstract and an executive summary.

• Executive Summary:   When the report is long and the information complex, use an executive summary to present the critical information in a way that saves the reader time. These pages receive lowercase roman numerals.

• Body:   The first page of the body of the report begins with the complete title approximately two inches down from the top of the page. This page is counted as the first page but is not numbered. The introductory paragraph requires no heading because readers will assume that it will begin with an introduction.

  Each page following the first page is numbered consecutively with the exception of section title pages when section titles appear on separate pages with no text on the page other than the title itself. Pages may be numbered on the top center, top right, or bottom center. Reports duplicated or printed on both sides of the paper may use a verso-recto system of pagination, in which the page numbers move from the right top to the left top so that the number remains on the outside (unbound) margin.

  In preparing the body of the report, be sure to avoid widows and orphans. A widow is a single line of a paragraph that appears at the bottom of a page. An orphan is a single line of a paragraph that appears at the top of a page. At least two lines of a paragraph must appear at the top or bottom of a page. A heading near the bottom of a page should have at least two lines of text material on the page on which it appears.

  The report may end with the conclusions and recommendations or with a concluding summary. Neither the conclusion section nor the summary should contain new information. The recommendations must be based clearly on the conclusions, which need to be based clearly on the evidence presented in the body of the report.

• Appendices:   Appendices include supplemental information that supports the text of the report. Information that would be helpful but is not essential to the understanding of the report is placed in an appendix. A copy of the cover letter, questionnaires, interview questions, forms, statistical formulas, computer printouts, and similar materials may be put in an appendix.

  Each type of example belongs in a separate appendix, and each appendix is identified with an appropriate title. All appendices should be referred to in the text of the report and be listed in the table of contents. The pages of the appendices are numbered consecutively following the body of the report. When the appendices are long enough for each one to be considered a separate section, the page numbers do not appear on the page containing the title of the appendix.

• Bibliography:   Secondary sources need to be documented. Organizations follow a wide variety of documentation formats. If no particular form is recommended in your organization, follow one of the formats illustrated in a style manual.

• Index:   The index is an alphabetical listing of all items (topics, names, and places) of importance in the report and their corresponding page numbers. Only the longest, most formal business reports will require an index.