This is a substantial document that contains the result of discussing various options for the development of a new (or amended) computer system.

The document must state what is to be developed. It must not state how it will be developed.

The level of detail should be sufficient for the user to have a pretty good mental picture of how they would use the system. However, the primary audience will be the system developers.

As such, the document will contain things like:

In addition, to fulfill requirements testing needs and traceability, the document must cross-refer to the user requirements.