Section 625.45 - Setting performance targets for capital assets(a)General.(1) A provider must set one or more performance targets for each applicable performance measure.(2) A provider must set a performance target based on realistic expectations, and both the most recent data available and the financial resources from all sources that the provider reasonably expects will be available during the TAM plan horizon period.(b)Timeline for target setting.(1) Within three months after the effective date of this part, a provider must set performance targets for the following fiscal year for each asset class included in its TAM plan.(2) At least once every fiscal year after initial targets are set, a provider must set performance targets for the following fiscal year.(c)Role of the accountable executive. A provider's Accountable Executive must approve each annual performance target.(d)Setting performance targets for group plan participants.(1) A Sponsor must set one or more unified performance targets for each asset class reflected in the group TAM plan in accordance with paragraphs (a)(2) and (b) of this section.(2) To the extent practicable, a Sponsor must coordinate its unified performance targets with each participant's Accountable Executive.(e)Coordination with metropolitan, statewide and non-metropolitan planning processes. To the maximum extent practicable, a provider and Sponsor must coordinate with States and Metropolitan Planning Organizations in the selection of State and Metropolitan Planning Organization performance targets.