This document discusses return on investment (ROI) and provides three examples of ROI calculations: 1) A software testing example that shows how finding and fixing bugs early can save significant costs later and provide a ROI of 350%. 2) An example of how investing $70,000 in testing upfront resulted in $315,000 of savings, providing a ROI of 350%. 3) A brief example comparing investing $40 upfront versus $50 later, highlighting the potential cost savings from earlier investment.