The investment recovery plan outlines the identification, reuse, sale, or disposal of surplus and⁄or idle assets and is used to generate significant revenue and create cost savings, allowing the Postal Service to reduce waste and increase revenue. It is a dynamic document that is revised and updated throughout the project life cycle, and is finalized during the Finalize Investment Recovery Plan topic of the Plan for Contract Management task of USPS Supplying Practices Process Step 3: Select Suppliers. The investment recovery plan is developed by the client, and any information regarding the product that is essential to changing and⁄or finalizing the plan is furnished by the item manager.