This section should cover the process that is being followed by the business users in the current environment to develop the given requirement. This step helps to know the complexity of the requirement and also helps to know what kind of logic needs to be applied to develop this report.

If possible, note the things step-wise, as follows:

1. Download the data from the source system
2. Transform the data
3. Create a pivot or any other chart

This is just an example. You may have n numbers of steps, depending on the requirement complexity.