A management equation, not an accounting standard. Other formulations exist in the source material.
Glossary entry
Net AI value
A management equation: (incremental outcome × monetisation × attribution × persistence × confidence) minus total cost, expected loss and opportunity cost. The incremental outcome is the outcome with AI minus the estimated outcome without it.
Why it matters
It penalises weak evidence, short-lived benefit, hidden cost and downside, and keeps confidence explicit rather than hiding it in a precise ROI number.
