Formal reports begin with a definition of the project. Probably the most difficult part of this definition is limiting the scope of the report. Every project has limitations. Decide at the outset what constraints influence the range of your project and how you will achieve your purpose. How much time do you have for completing your report? How much space will you be allowed for reporting on your topic? How accessible are the data you need? How thorough should your research be? For example, if you are writing about low morale among swing-shift employees, how many of your 475 employees should you interview? Should you limit your research to company-related morale factors, or should you consider external factors over which the company has no control? In investigating variable-rate mortgages, should you focus on a particular group, such as first-time homeowners in a specific area, or should you consider all mortgage holders? The first step in writing a report, then, is determining the precise boundaries of the topic.