L&D must demonstrate its efforts to deliver business value. The moment will come when business leaders question how your efforts deliver value for the organization -will you be able to answer? A program's return on investment (ROI) may affect how your leaders conduct an ROI evaluation. The most accurate ROI is discerned by differentiating between expenses and investment as well as evaluating the cash-flow impact on major business initiatives and the cost impact within the evaluation of breakeven analysis. In this session, we will discuss how to demonstrate your training initiative's value using fundamental business and financial rules that leaders learn and apply within an operational context.