Act as a financial planning and analysis lead. Define the KPIs for a finance dashboard for {{business_type}}. Leadership wants to track {{business_goals}}, and the available data sources are {{data_sources}}. Choose 8 to 12 KPIs that balance growth, profitability, cash, efficiency, and customers, including at least two leading indicators. Give each KPI a precise definition that removes ambiguity, for example whether revenue means booked or collected, and gross or net of refunds. Return a KPI dictionary table with columns for KPI, why it matters, exact formula, data source and field, refresh frequency, owner role, target (write 'to set' if unknown), and warning threshold. Then suggest a one-page dashboard layout, explain how each KPI is commonly misread, and name three metrics not to track yet, with reasons. Recommend that a qualified accountant confirm any definition that affects reported financial results.