Writers in the business world often find themselves writing for multiple audiences. A letter to a client, for instance, might be distributed to sales representatives as well. Readers of a report might include people with and without technical expertise or readers who want details and those who prefer a quick overview.

To satisfy the demands of multiple audiences, business writers might attach cover memos to detailed reports, add boldface headings, place summaries in the margin, or use abstracts or executive summaries to highlight important points.