Next, you use your business requirement statement to design the business transformation. This is not usually easy, because you need to backtrack some. That is because your business requirement states only what needs to be, but not what is the case now. So, you must prepare a realistic and descriptive report of the current state of your business practice or process. Once you have described your current situation, and also what you want it to be instead, then you can design the transformation. That is, you can now map the steps you need to change from the current state to the future state of your business practice.