Return on investment (ROI) is an estimate of the financial benefit (the "return") on money spent (the "investment") on a particular alternative (e.g., an IT or IS project). The Investment: Hardware, Software License, Maintenance Contract, Training, Professional Services, Systems Integration, In house resources. The Return: Revenues/Incremental Revenues, Reduced Costs, Reduced Headcount, Customer Satisfaction, Churn/Retention Rates