You'll want to begin by discussing your offerings in greater detail and covering the issues raised above. When discussing a product start with why it is needed, how you will manufacture it, what the per/unit costs are and how much you can expect to sell them for (include sales commissions in your expenses).
If your business is primarily service based, several of the topics listed above will still apply. You'll also want to consider where you will perform those services, how you'll charge people (flat rate or per hour), how you're going to bill them and what's going to occur.
Remember, if you're having a hard time coming up with ideas or you're not sure how to format the section, you can refer our Sample Business Plan Template Here.