ROI is calculated by measuring benefits in dollars. But schools are not in business to make money, and should not measure success in terms of dollars. The business of schools is learning. Of course, if technology projects save money or improve efficiency, then a business-focused ROI is useful, but in general it is important to define the "value" of learning in education. School system leaders need to understand their educational goals and how technology will support those goals. In other words, they should focus not on demonstrating ROI, but what we at CoSN call the value of investment or VOI. So how do you measure investments in technology that are focused on educational rather than financial benefits? A good place to start may be at your district's long-range strategic plan, which may contain goals similar to the following: Increasing student achievement Increasing student engagement Improving attendance and behavior Attracting and retaining staff Developing 21st century skills for students Decreasing dropout rates for at-risk students Engaging parents and communities