"We had no choice but to escalate and light a fire so big that everyone can see it," a source within the Iranian regime told the newspaper.
The plan, which includes disrupting air traffic in the region and attacking energy facilities, was drawn up after the 12-day war with Israel last year.
Since then, military decision-making has been decentralized to avoid the country being paralyzed when important leaders are eliminated, according to the source.
The data is consistent with statements from Iranian Foreign Minister Abbas Araghchi.
"Our military units are independent and somewhat isolated, and they act based on general instructions they received in advance," he told Al Jazeera on Sunday.
Iran has, among other things, attacked hotels, airports and ports, even in countries that have put a lot of effort into trying to mediate between Iran and the United States.
Energy facilities in Saudi Arabia and Qatar have also been attacked - despite efforts in recent years to improve relations with Iran.
"Continuing with elegance"
Even a British military base on the Mediterranean island of Cyprus - an EU country - was reportedly targeted by an Iranian drone.
"The war continues with elegance according to Khamenei's design," said Alireza Arafi, one of the three men appointed to lead Iran until Khamenei's replacement, in a video address on Monday.
The widespread attacks are believed by several analysts to be aimed at getting U.S. allies in the region to put pressure on Washington to end the war.
This will continue, and further escalation is expected, the Iranian source told the FT.
