Methods for return on investment (ROI) include benefit, cost, benefit/cost ratio, ROI, net present value, and breakeven point. ROI methods in general are quite easy, indispensable, powerfully simplistic, and absolutely necessary in the field of software process improvement (SPI). It is ironic that ROI methods are not in common practice. The literature does not abound with ROI methods for SPI. The ROI literature that does exist is very hard to locate, appears infrequently, and is often confusing. There are dozens of very complex processes, methods, steps, formulas, terms, and concepts to absorb. In addition, ROI literature never fails to randomly select from dozens of formulas and present them in a haphazard manner. This only confounds the practice of ROI in the field of SPI. However, it is important to note that there are only a few significant formulas. They are small in number, and they are extremely simple to apply. They, of course, include benefit, cost, benefit/cost ratio, ROI, net present value, and breakeven point. In fact, these ROI formulas do not involve more than one or two significant terms or inputs. There are, however, some remaining challenges that must be addressed, and those happen to be the individual terms of these simplistic formulas, namely benefit and cost. Benefit is perhaps the most elusive input into the overly simplistic ROI formula. SPI literature does not abound with hard economic evidence of the benefits of SPI. Many believe there are no benefits, though they are convinced that SPI must plow forward.