Once a tract is identified for purchase, a customized plan is developed which includes an analysis of the general tract location, growth projections, environmental impacts and specific attributes associated with the property and the general area. The next step is to analyze the potential to enhance those attributes, design the most desirable exit strategy, and finally, input all of these variables into a complex financial analysis illustrating the potential return to the investors. It should be noted that the highest return potential of a tract may require varying degrees of improvements, ranging from performing minimal enhancements to the property to fully entitling the tract for development.