We've all been there. Worked our way through Excel sheet after Excel sheet with various assumptions and assessments of an investment decision. Such analyzes are, to put it mildly, not an exact science and the decision itself is very often driven by prejudice and bias. I have even experienced working with an investment analysis for a large Norwegian company that was to invest in a new, expensive digital platform, where the mandate was that the investment decision had already been made and that it should now only be considered home. Businesses make investments mainly based on the following goals: Increased business income: buy other businesses, invest in product development, invest in marketing, buy a customer base (SaaS). Increased efficiency/reduced costs: Invest in machinery and equipment, invest in efficiency projects, R&D. Increased quality: invest in increased quality in products, services, production, systems and organisation. Reduced risk: invest in HSE, management systems, control systems Sustainability: invest in measures that make the business more sustainable, such as reduced emissions and waste. This contributes to both improved reputation and sustainability in general