The worst startup budgets I’ve ever seen had horribly optimistic numbers in year 1. They were doomed to failure and smashed expectations.

I learned to drive down the numbers as far as my bosses and later my clients would allow or tolerate.

Year 2 was easier for all of us because it had the reality of year 1. Then it was a matter of focusing on facts and logic rather than wishful thinking. Smart bosses and clients stuck with facts on logic. Dumb ones didn’t.