as an excuse for failure to perform(If a party asserts Force Majeure as an excuse for failure to perform the party's obligation, then the nonperforming party must prove that the party took reasonable ... WK Alexander Demidov)
rationale(rationale (behind/for/of something) (formal) the principles or reasons which explain a particular decision, course of action, belief, etc. synonym: reason. What is the rationale behind these new exams? OALD Alexander Demidov)
business case(There are lots of projects your company could take on, so why should yours be funded? A good business case shows why your project makes solid financial sense to the organization. It supports planning and decision-making, such as what to buy, what vendor to choose, and when to implement–all based on maximizing the value created by the effort. See solutionmatrix.comwordfiend)
