IBNR (Incurred But Not Reported) process diagram can be represented without the disruption of priority concepts thereby introducing linear visual cues. This specific orientation towards conceptual enumeration results in the enhancement of efficiency in the brainstorming phase of the conceptual framework. The evaluating criteria for information dissemination in an IBNR process diagram depend on the navigation ability of the intended audience. The advanced needs of customers can be determined by assessing the web coverage of intrinsic elements of a mind map which can further explored at an in-depth level. An IBNR process diagram is a conceptual representation of a profit-making object with a physical presence. For example, a specific person with sole ownership of a house or car can form the definition of conceptual existence of a physical entity such as a university course, a corporate job or a blue chip company. Multivalued attributes are identified by double ovals in an IBNR diagram.