This may be helpful. The asker wanted to know the meaning of "hypothèse d’atterrissage":
"atterrissage", in accounting context = "forecasting" / "re-forecasting". It's the forecasting of what will be profit and loss at the end of a period. More exactly, it is the re-forecasting of it, because "attérissage" is what you calculate when you already used part of a budget, let say when half the work is done, and you try to figure out what will be the result at the end, knowing what you already spent.
"hypothèse d'attérissage" is, therefore, a pleonasm.
hypothèse d’atterrissage 2000 : (year) 2000 [budget/business plan] re-forecasting
Michelvar, Apr 5, 2017
#2
https://forum.wordreference.com/threads/hypothèse-d’atterris...
