I prefer the bottoms up expense buildup of people as opposed to a broad percent of total calculation as it introduces more discipline to the forecast and reduces risk of weird situations where sales go up by x% and all of a sudden you’re hiring 3 half people (in models I expect to see expenses go up in steps because that’s how they work in practice). Also gives insight into the mindset of the forecaster. For example do they assume 2 sales people can cover 300 accounts while building a pipeline without SDRs? I am an operator, not a VC so perhaps it’s an audience preference.