The P3O Foundation (2013) manual lists delivering capability and realizing benefits as an activity in the permanent P3O implementation lifecycle. Section 4.3.5 states, 'The implementation lifecycle for a permanent P3O includes delivering capability and realizing benefits as it transitions to operational status.' This differs from returning staff (A), running an office (B), or closing a Programme Office (C), which relate to temporary models. The 2013 edition focuses on this phase to establish and validate the P3O's operational effectiveness, ensuring long-term value. This activity supports strategic alignment.