2.5.4. Section 4: Final Recommendations. Same as the regular ICD with the addition of the “IT Box.” Discussion in this section should be tailored to the IS solution and focus on how the Sponsor intends to develop and deliver the required capabilities detailed above.

For reference or comparison, below is what the JCIDS Manual says for the ICD 2021 itself:

2.5.5.4. Acceptance of operational risk. Not every identified capability gap needs to be immediately addressed by a capability solution or S&T effort. A relatively low priority of the capability to the overall joint force may not justify the lifecycle costs of taking further action at the present time.