03 - Resources and Budget
There are important factors to consider before you even begin your first attack. Planning out and discussing the resources, requirements, and budget with the client is key to a successful engagement. You need to consider who will provide the resources, like the hardware and software, since each of these costs money. Establish the budget from the beginning and assign a value to every part of the test, including the cost of your time.
PenTest+ Chapter 1 Planning and Scoping.pdf