The receipts and disbursements budget may be arranged in three divisions to correspond; or it may be necessary to base it wholly upon the estimate of possible earnings. In those lines of business, however, in which sales are made on a long-term or instalment basis, it will be found of the highest importance to make the receipts and disbursements budget in considerable detail and with a view to all possible contingencies. Not to do so is to invite serious trouble, for an enlarged volume of business in such industries necessarily means a proportionate or more than proportionate tying up of cash resources. A budget may even indicate that for this reason it is unwise to attempt to handle the volume of business which the sales manager and operating officials would like to secure. The making of a receipts and disbursements budget may be sufficient in itself to reveal the breakers ahead and to inspire caution.