Headings are extremely important to the readability of reports and documents. Well-chosen headings are effective in breaking up large amounts of text and provide readers with an overall idea of the document's structure when skimming over information. To be effective in this regard, headings should give the reader an effective idea of the information it is presenting by acting as a short summary.
From Seed to Scale-Up: Lessons Learned from Australia’s Rural Development Assistance: This report from the Australian Department of Foreign Affairs and Trade (DFAT, formerly AusAID) is a good example of using headings as summary statements.
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