2-84. Inadequate planning and preparation puts forces at risk, as does delaying action while waiting for perfect intelligence and synchronization. Reasonably estimating and intentionally accepting risk is fundamental to successful operations. Experienced commanders balance audacity and imagination against risk and uncertainty to strike in a manner, place, and time unexpected by enemy forces. This is the essence of surprise. Planning should identify risks to mission accomplishment. Part of developing an operational approach includes answering the question, “What is the chance of failure or unacceptable consequences in employing the operational approach?” Risks range from resource shortfalls to an approach that alienates a population. Identified risks are communicated to higher headquarters, and risk mitigation guidance is provided in the commander’s planning guidance.