Final answer:
The given statement is an example of a business requirement that addresses the need for generating a P&L report, sending it to an email distribution list, and scheduling a meeting with department heads.
Step-by-step explanation:
The given statement 'As a user, I need to generate the P&L report and send it to an email distribution list and schedule meeting with department heads' is an example of a business requirement.
A business requirement is a statement that describes the necessary functionality, behavior, or capabilities of a system or product from a business perspective. In this case, the requirement addresses the need for generating a P&L (Profit and Loss) report, sending it to an email distribution list, and scheduling a meeting with department heads.