The testable requirements estimates can provide insight to management about how well the requirements are understood:
If the percentage of intermediate level requirements (ILRs) identified for a high level requirement (HLR) is low, there is usually not enough known or documented about the HLR.
If the numbers of testable requirements are higher than expected, there may be a disconnect between what the user asked for and what the developer is planning to implement. Further analysis will likely uncover areas of the system where the designer or developer has enhanced the solution beyond what is expected by the user or areas of the system which are more difficult to implement than was originally assumed.
Zero ILRs identified for an HLR indicates that a requirement is assumed to exist, but is not defined. This is often the case for requirements such as audit and control, security, back-up/recovery, and performance.