Potential customers and goods and services to be offered are included in:

A. Shareholder protection clauses

B. Initial public offerings

C. Business plans

D. Stock dividends

Answer: Business Plans

Explanation:

A business plan is a document showing the business and it's nature, the aim of business, the marketing techniques, projected profit or loss, goods and services produced etc. It's a map that elaborate the objectives of a business and everything about it.

Items included in the business plan are:

- Market strategy

-Goods or services produced

- Business overview

- Financial Plan etc