The documentation defines gap analysis as exploring the differences between a current state (''as is'') and a desired future state (''to be''). The emphasis is on understanding where the organisation wants to be and, by comparing with the current situation, identifying what needs to change to reach that target state. It also states that the outcome of gap analysis is a list of business requirements to be delivered---typically phrased at the ''what'' level rather than prescribing detailed solutions.

In this scenario, the retailer's desired future state includes a more capable online experience and integration with inventory and other applications---this is fundamentally a change in capability. Therefore, identifying new and improved business capabilities (and capturing them in a target view such as a Target Operating Model) is exactly the kind of work performed in gap analysis: it clarifies what the future business system must be able to do, so gaps against the current capabilities can be identified and addressed.

By contrast, a Gantt chart (A/B) is delivery planning, not gap analysis; a RACI matrix (C) is a responsibilities definition; and brainstorming (D) is an idea-generation technique that may help option creation but is not the core ''compare as-is to to-be and identify gaps'' activity.