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Capital Allocation Report

Why the right measurements matter

Enterprise capital expenditure will exceed $2.5 trillion in 2026. Yet 95% of generative AI deployments show zero P&L impact. The technology works effectively and provides incredible capabilities. However, the scorecard does not reflect the true potential or effectiveness of these advances, leading to misconceptions about the viability of such innovations in real-world applications. It is crucial for stakeholders to understand both the advantages and the current limitations of the technology in order to make informed decisions moving forward.

The $2.5T Capital Crisis

Traditional ROI was designed for factory equipment and software licenses. It captures what you spent and what you saved. It cannot see what AI is actually doing to enterprise value.

ROAI Think Tank, Q1 Research Brief

Audited Publications

The Sovereign AI Library

Rigorous, data-driven papers designed specifically for institutional investors and CFOs tracking net value from AI capital.

Report 01

Report 02

Report 03

The $2.5T Scorecard

Compounding Assets

Governance Cost

An audit of capital expenditure versus realized P&L impact across 400 enterprise deployments.

Why traditional software depreciation models fail to measure the compounding strategic value of custom models.

A mathematical framework for pricing compliance, liability, and governance risk into the total investment cost.

Secure the White Paper

Access our complete methodology, empirical datasets, and board-ready evaluation templates designed specifically for institutional investors.