They are as follows: Only assets acquired through transactions are calculated. Therefore, assets that can generate large revenues for companies may not be registered simply because they were not purchased by another company. For example, if an Internet business is started, but because it has not been purchased by anyone else, funds that may amount to nothing or a major portion of income may not be fully disclosed in financial statements. Any variety of the budget model may exclude the company's labor resources such as content writers or web content creators. Therefore, human resources are generally not accounted for because they were not "acquired" through any transaction. This also includes variables such as effective marketing and advertising, demand for services, and goods that inadvertently affect the company's cash flows, including profits. There is no area for the inclusion of goods that have increased in value over time. This obviously includes the values ​​of land and buildings owned by companies. They are recorded in the balance sheet for amounts lower than their actual value. All limitations require separate calculations to be formulated accurately