Dashboards tell you what happened. Budgets, targets and forecasts - the things that explain whether it matters - still live in spreadsheets, disconnected from your data platform and invisible to AI agents. Planning in Fabric IQ changes this: business intent written back to SQL tables that agents can query. With Row Level Security, audit trail and approval workflows built in. We build a governed planning layer and show ontologies and agents reasoning against actuals and targets in the same query.