2-135. Commanders and staffs gather key facts and develop assumptions as they build their plan. A fact is something known to exist or have happened—a statement known to be true. Facts concerning the operational and mission variables serve as the basis for developing situational understanding during planning. When listing facts, planners are careful they are directly relevant to a COA or help commanders make a decision. Any captured, recorded, and most importantly briefed fact must add value to the planning conversation.