When people think of mechanical engineering, they usually think about mathematics, science, technology, new products, and economic growth. Unfortunately, they do not realize the importance of writing in engineering. Mechanical engineers utilize writing daily to communicate design ideas, create manufacturing instructions, report test results, verify project progress, create user manuals, and disseminate information. The audiences that these documents communicate to are also wide. Engineers must be able to effectively communicate complex topics and ideas to other engineers, business personnel, marketing people, and the public. Writing provides an essential means of communication.Having a business name does not separate the business entity from the owner, which means that the owner of the business is responsible and liable for debts incurred by the business. If the business acquires debts, the creditors can go after the owner's personal possessions. A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the business.