Current state cost (TCO) Full cost of the status quo — licences, labour, error/rework cost, opportunity cost — not just what's on an invoice. Proposed state cost (TCO) Licence/subscription + implementation + training + ongoing operation, full life. Hard savings Quantifiable, defensible: headcount, error reduction, consolidation. Lead with these. Soft benefits Named but not counted in the headline number: agility, morale, risk reduction. Payback period & ROI Stated simply, with the calculation shown, not hidden. Conservative vs. aggressive case Both shown side by side — a single optimistic number invites dismissal. Assumptions Every input listed explicitly so it can be checked and defended.