Most B2B buying is conducted by groups of people working together to solve their organization’s business needs. When organized to solve a business need by making a purchase, these groups constitute a demand unit. Here, we describe specific agreements that must be in place and take a RASCI (responsible, accountable, supportive, consulted, informed) approach to defining roles and responsibilities. In this report, we take an in-depth look at the key roles and responsibilities that B2B organizations must fulfill when developing, implementing, and maintaining the Demand Unit Waterfall(TM).