Assertion(A)- A business plan is a comprehensive project report.
Reason(R)- It helps to understand the feasibility and viability of the proposed venture.

Both A and R are true, but R is not the correct explanation of A

Both A and R are true, but R is not the correct explanation of A.
A business plan is a comprehensive project report which not only encompasses the entire range of activities which are being planned in the business, but also: a) helps to understand the feasibility and viability of the proposed venture, b) facilitates in assessing and making provisions for the bottlenecks in the progress and implementation of the idea, c) discusses the potential for success of the project along with the risk factors involved.