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be in order
How to Write a Business Report for English Learners
An outline , also called a hierarchical outline , is a list arranged to show hierarchical relationships and is a type of tree structure. An outline is used  to present the main points in sentences or topics terms of a given subject. Each item in an outline may be divided into additional sub-items. If an organizational level in an outline is to be sub-divided, it shall have at least two subcategories, as advised by major style manuals in current use. It is not to be confused with the general context of the term "outline", which a summary or overview of a subject, presented verbally or written in prose  for example, The Outline of History is not an outline of the type presented below.
The Five Ws sometimes referred to as Five Ws and How , 5W1H , or Six Ws  are questions whose answers are considered basic in information gathering or problem solving. They are often mentioned in journalism cf. Some authors add a sixth question, how , to the list. Each question should have a factual answer—facts necessary to include for a report to be considered complete.
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