text: Chapter 4
  * Risk assessment.
  * Measures of performance and effectiveness.
  COA Worksheets
  4-91. The IO officer employs COA worksheets to prepare for COA analysis and focus IRC efforts. These
  worksheets can be narrative or graphical or a combination of both. The IO officer prepares one worksheet
  for each IO objective in each scheme of IO. IO worksheets include the following information, as a minimum:
  * A description of the COA.
  * The scheme of IO in statement form.
  * The IO objective in statement form.
  * Information concerning IRC tasks that support the objective, listed by IRC.
  * Anticipated adversary counteractions for each IRC task.
  * Measures of performance and effectiveness for each IRC task.
  * Information required to assess each IRC task.
  4-92. The COA worksheet needs to show how each IRC contributes to the IO objective and the scheme of
  IO for that COA. When completed, the work sheets help the IO officer tie together the staff products
  developed to support each COA. IO planners also use the worksheets to focus task development for all IRCs.
  They retain completed work sheets for use during subsequent steps of the MDMP.
  Synchronization Matrix
  4-93. The IO officer develops an IO synchronization matrix for each COA to determine when to execute
  IRC tasks. IO synchronization matrices show estimates of the time it takes for friendly forces to execute an
  IRC task; the adversary to observe, process and analyze the effect(s) of the executed task; and the adversary
  to act on those effect(s). The IO officer synchronizes IRC tasks with other combined arms tasks. The G-2 (S-
  2)and G-3 (S-3) time lines are used to reverse-plan and determine when to initiate IRC tasks. Due to the lead
  time required, some IRC tasks must be executed early in an operation. Regardless of when the IRC tasks
  start, they are still synchronized with other combined arms tasks. Many IRC tasks are executed throughout
  an operation; some are both first to begin and last to end. IO synchronization matrices vary in format,
  depending on commander preference and unit standard operating procedures. At a minimum, the
  synchronization matrix should include—
  * IO objectives.
  * IRC tasks.
  * The operational timeline to execute the IRC tasks.
  * The depiction of how IRC synchronization integrates with lines of operations or lines of effort.
  Target Nominations
  4-94. The IO officer uses information derived during mission analysis, IPB products, and the high-value
  target list to nominate high-pay-off targets (HPTs) for each friendly COA. HPTs are selected to be added to
  the high-payoff target list. HPTs are developed in conjunction with the IRC tasks employed to affect them.
  Targets attacked by nonlethal means, such as jamming or MISO broadcasts, may require assessment by
  means other than those normally used in battle damage assessment. The IO officer submits IRs for this in-
  formation to the G-2 (S-2) when nominating them. If these targets are approved, the IRs needed to assess the
  effects on them become PIRs that the G-2 (S-2) adds to the information collection plan. If the command does
  not have the assets or resources to answer the IO IRs, the target is not engaged unless the attack guidance
  specifies otherwise or the commander so directs. The targeting team performs this synchronization.
  Risk Assessment
  4-95. The assessment of IO-associated risk during COA development and COA analysis focuses primarily
  on hazards related to executing the scheme of IO and its associated IRC tasks. However, the IO officer
  assesses all hazards as they emerge. The IO officer also monitors identified hazards and evaluates the
  effectiveness of controls established to counter them.