Finance is the use, interpretation and management of information related to the financial operation of the facility. This includes the development, use and interpretation of financial data in any form, e.g., reports, spreadsheets, computer printouts, budgets, proformas, cost statements, ratios and more. Business is the use, interpretation and management of documents related to the administration and management of contracts, service providers and leases, including lease agreements, business cases, charge backs and procurement policies and procedures.