1) The Tao (Loyalty)- This is the willingness of the soldiers to follow their leader. This is based on his leadership ability, inspiration, and the soldiers' belief in what they are fighting for.
2) Heaven (Weather)- The weather conditions need to be taken into account when formulating a plan. Certain ares may be impassable or disadvantageous dependent on the weather conditions.
3) Earth (Terrain)- When formulating a plan, the terrain needs to be analyzed. Key terrain (high ground, bridges, etc.) must be located and factored into a battle plan.
4) Generals (Leadership)- A plan is going to be dependent on a leader's ability to carry out the plan. If a leader is not capable of something, that particular plan will not work.
5) Laws (Regulations)- When making a plan, certain regulations must be taken into account. These include things such as as the Chain of Command, ROE, etc.