In the battle to win new customers, companies have turned to Agile practices to deliver software-based products and services that provide great customer experiences. The shift to Agile dev practices pushes organizations toward flexible budgeting that often conflicts with traditional annual operating budget planning. This report helps software leaders and their finance partners evolve toward Agile planning and budgeting practices. This is an update of a previously updated report. We are substantially revising this version to reflect new research.