text: Appendix A
  Table A-5. Step 5: Course of action comparison
  STEP 6: COURSE OF ACTION APPROVAL
  A-50. After the decision briefing, the commander selects the COA that best accomplishes the mission. If the
  commander rejects all COAs, the staff restarts the COA development process. If the commander modifies a
  proposed COA or gives the staff an entirely different COA, the staff war-games the new COA and presents
  the results to the commander with a recommendation.
  A-51. Upon approval of a COA, the commander issues the final planning guidance that includes a refined
  commander’s intent and new CCIRs to support the execution of the COA. The final planning guidance also
  contains any additional guidance on priorities for the warfighting functions, orders preparation, rehearsals,
  and preparation. It also includes priorities needed to preserve freedom of action and ensure continuous
  sustainment.
  A-52. The commander identifies the acceptable risks in the final planning guidance to gain approval from the
  higher commander before accepting risks that could affect the higher commander’s mission. Based on the
  commander’s decision and final planning guidance, the staff converts the approved COA into the concept of
  operations and issues a warning order to subordinate commanders. The CEMA section publishes the draft
  Appendix 12 of Annex C as an attachment to the warning order. The CEMA section continues refining
  Appendix 12 to Annex C for the OPLAN or OPORD and assists the G-6 or S-6 with Appendixes 1 and 6 of
  Annex H as appropriate. Table A-6, page A-13, illustrates the actions and key outputs of the CEMA working
  group during Step 5: COA approval.