The following is a part of an executive summary. Read carefully and choose an appropriate functional heading for it. Bluewater has enjoyed increasing sales and profits since its inception as a fish hatchery in 1981. It has developed a large clientele, selling to retailers and wholesalers through its print catalog and its Web site. Fish quality and health ate of utmost importance at Bluewater. Because koi are susceptible to viruses, Bluewater has adopted a policy of not buying or reselling fish from other U.S. growers. As a result, all Bluewater koi are bred and grown on site. This policy, coupled with constantly increasing sales, makes it necessary to acquire a 9-acre farm to accommodate three additional growing ponds.