diff --git a/mba/ch40.org b/mba/ch40.org
index 1000fac..de34db4 100644
--- a/mba/ch40.org
+++ b/mba/ch40.org
@@ -9,14 +9,16 @@
 How do companies make budges
 How do they forcast
 
-** Forecastin is always based on a percentage of sales.
-1. forecast what your sales are going to be
-2. everything else is just a percent of revenue
+** How do companies make budgets
+*** Forecasting is always based on a percentage of sales.
+- forecast what your sales are going to be
+- everything else is just a percent of revenue
 
-*** when to companies forecast
+*** when companies forecast
 - Public companies forecast quarterly
 - Startups forecast monthly
-   - most startups collapse
+  - survival is the goal
+  - most startups collapse
 
 ***  Fiscal years
 - companies note when a season ends