This is the planning model my department ran on — recreated from the 2024 cycle, which closed at 109% attainment. Two design choices distinguish it from a standard OKR sheet. First, the investment budget was dynamic: tied to company revenue tiers, so hitting a revenue milestone mid-year expanded the program budget on a pre-agreed trigger instead of a new negotiation. Second, it carries an explicit capacity ledger — intake volume, review cycles, vendor schedules, team hours — that forces every commitment to reconcile against real throughput. Targets that ignore throughput are wishes.