Complete the following reaction and provide a detailed,step-by-step mechanism for the process. 
Definitions:
Net Operating Income
The profit realized from a business's operations after subtracting all operating expenses but before taxes and interest.
Planning Budget
A budget prepared for a specific level of activity, used as a tool for decision making and planning.
Net Operating Income
A company's income after operating expenses are subtracted but before deducting interest and taxes, reflecting the profitability from core operations.
Planning Budget
A budget created for a specific level of activity, it helps in planning and controlling costs based on projected operational activities.
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