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Identify the people, technology, equipment, space and other assets required to conduct program activities and accomplish expected effects or desired results. Accountability for the management and use of resources, which may also be called â€˜inputsâ€™, is also an important element for this deliverable. Don’t worry about money, yet. That will be covered when we write the budget. See Chapter 5 of the Guide to Writing a Business Case for information about translating Activities into required Resources.