The purpose of this article is not to discourage "swashbuckler" accounting firms from launching assaults on new markets. Rather, its purpose is to present operational questions that can help pinpoint hidden dangers so business planners can be prepared. Prospective swashbucklers may blanch at the prospect of methodically poring over volume estimates, cost analyses, and return-on-investment calculations. Nevertheless, if such mundane activities reveal a single "nuts and bolts" problem that can disrupt an initiative, that time may prove to be a wise investment. Listed are some business-planning models: 1. Identify key competitive advantages. 2. Present statistical evidence that supports the firm's business model. 3. Confirm that these advantages will yield profits at various levels of volume. 4. Determine the firm's maximum capacity of client service volume. 5. Determine the potential market demand for the firm's services. 6. Reconcile capacity with demand while maintaining service quality. 7. Compute costs per period by matching them against revenues.