The key theme behind the cash flow analysis was a detailed analysis of income flows, which has far-reaching implications for Colliers to achieve its investment objectives. The breakdown of the supply of ancillary and main rooms is the relevant example and guides their analysis through occupancy rates, ancillary services per room, rooms per night sold. These metrics allow management to analyze which key areas make up revenue and, through the value-adding process, focus efforts to drive particular areas of the business to maximize the owner's return. This lends itself to the concept of splitting returns to achieve investor goals. Furthermore, Colliers can ascertain which revenue streams are sensitive to their profits, Colliers can then perform a sensitivity analysis to really focus and delineate for both management and investors the risky cash flows. A prudent suggestion would be to discount the different revenue streams with risk-adjusted rates. The analysis facilitates a sound analysis of risk versus return, of the opportunity for future benefits with the risk that those benefits will not be realized. This is why a revenue structure analysis is so important to promote equity and profit building