M1 would equate to where you are currently based on clear factual results, not how you feel about it, but literally what are the stats and numbers associated with the performance of you, or your team, or your company today. This would be a list of measurables and their associated values that are not up for debate or require lengthy explanations.
M2 would equate to where you intend to go and what the factual results will be when you arrive that are measurable and clear. Once again a list of measurables and associated values that are not subjective or unclear.
This becomes your Mass it is the combination of the Facts of Now and the Facts of your Future state disassociated from any explanation or feelings positive or negative. It becomes a combined value for the Mass in determining Momentum.
Second, we consider the Velocity variable, and we break it into V1 and V2, so the updated formula becomes.