Proving value
25%
25 per cent of executives say their organisations consistently measure business value and AI ROI.
- Source
- IBM Institute for Business Value 'Is your AI paying off?', as reported by TechInformed, 2026-09
- Sample:
- IBM IBV, combines separate studies with different samples, partly unpublished
- Caveat:
- IBM-owned source: marked as such on the site
Used on: five-levels-ai-economics, ai-value-management-layers
39% / 6%
39 per cent of respondents report any EBIT impact from AI; about 6 per cent attribute 5 per cent or more of EBIT to AI and report significant value.
- Source
- McKinsey, The state of AI in 2025, 2025-11
- Sample:
- Global survey, self-reported
- Caveat:
- Earlier site wording '5 to 6 per cent report clear financial ROI' mis-stated this and has been corrected on all pages
Used on: five-levels-ai-economics, ai-value-management-layers, what-cfos-should-ask-of-ai-roi-claims
472
State of Tokenomics: 472 responses, 11 industries, 4.6T USD revenue represented, median revenue 1.8B USD, 40 per cent technology and software.
- Source
- State of Tokenomics, Release Candidate 1.0 (Tokenomics Foundation), 2026-09-23
- Sample:
- Self-selected survey
- Caveat:
- Foundation members sell tooling. CC BY 4.0
Used on: ai-value-gap, evidence-review-q3-2026
39%
39 per cent not confident they can connect AI spend to a measurable outcome their CFO would accept (34 per cent slightly, 17 moderately, 9 very); only 25 per cent of those with highly confident spend visibility can.
- Source
- State of Tokenomics, 2026-09-23
- Sample:
- Self-selected survey
- Caveat:
- Same wording as the source: 'not confident' is the lowest of four points
Used on: ai-value-gap, evidence-review-q3-2026, in-five-minutes
3.7x
88 per cent have defined ownership of AI economics; 12 per cent have no owner and none of those can connect AI spend to a CFO outcome; those with defined ownership are 3.7 times more likely to show value to the CFO.
- Source
- State of Tokenomics, 2026-09-23
- Sample:
- Self-selected survey
- Caveat:
- Correlation, not causation
Used on: ai-value-gap, evidence-review-q3-2026
4x
86 per cent evaluating or using a model router; users 4 times more likely to show CFO value.
- Source
- State of Tokenomics, 2026-09-23
- Sample:
- Self-selected survey
- Caveat:
- Correlation, not causation
Used on: evidence-review-q3-2026
43%
43 per cent name proving value or ROI as the top challenge; 7 per cent cost or pricing complexity.
- Source
- State of Tokenomics, 2026-09-23
- Sample:
- Multi-select challenge question
Used on: ai-value-gap, evidence-review-q3-2026
44%
Bain Automation and AI Pathfinder Survey 2026: n=951; nearly 40 per cent of those who measured landed at 0 to 10 per cent savings; 37 per cent had targeted 11 to 20 per cent; 44 per cent funding the next wave from prior savings below target; 90 per cent increasing budgets.
- Source
- Bain & Company, 2026-06-01
- Sample:
- Survey of 951 global companies
Used on: ai-value-gap, what-cfos-should-ask-of-ai-roi-claims, in-five-minutes
4 months
Uber spent its 2026 AI coding budget in four months; COO said it is very hard to draw a line between usage and useful consumer features.
- Source
- Yahoo Finance and other outlets reporting Uber COO remarks, 2026-05
- Sample:
- Press reports of executive remarks
Used on: ai-value-gap, ai-cost-benchmarks
2 to 4 years
Deloitte 2025: most report satisfactory ROI on a typical AI use case within two to four years; 6 per cent report payback in under a year; 13 per cent among the most successful projects.
- Sample:
- Survey of 1,854 executives in Europe and the Middle East, 24 interviews
- Caveat:
- Europe and Middle East sample
Used on: ai-roi-models, what-cfos-should-ask-of-ai-roi-claims
5%
BCG 2025: 5 per cent of companies achieve AI value at scale, 35 per cent are scaling, 60 per cent report no material value.
- Source
- BCG, The Widening AI Value Gap, 2025-09
- Sample:
- More than 1,250 companies worldwide
- Caveat:
- Consultancy research; categories defined by BCG
Used on: ai-value-management-layers, itfm-ai
61%
Kyndryl 2025: 61 per cent of leaders feel more pressure to deliver a positive return on AI investment.
- Source
- Kyndryl Readiness Report 2025, 2025
- Sample:
- 3,700 senior business leaders
- Caveat:
- Vendor research
Used on: ai-value-management-layers
95%
MIT NANDA, The GenAI Divide (2025): about 95 per cent of organisations see no measurable P&L impact from generative AI.
- Source
- MIT NANDA, The GenAI Divide: State of AI in Business 2025, 2025-07
- Sample:
- Review of 300+ public initiatives, 52 organisation interviews, 153 leader survey
- Caveat:
- Method caveats: broad definition of failure
Used on: ai-value-gap
56%
PwC 29th Global CEO Survey: 56 per cent of CEOs report no significant financial benefit from AI to date; 33 per cent report gains in either cost or revenue; 12 per cent report both.
- Source
- PwC, 29th Global CEO Survey, 2026-01
- Sample:
- 4,454 CEOs in 95 countries and territories, surveyed 30 September to 10 November 2025
- Caveat:
- Self-reported by CEOs; "significant" is the respondent's judgement
Used on: home, in-five-minutes
57%
Gartner survey of 160 senior finance leaders: 55 per cent saw positive overall returns from 2025 AI initiatives; at use-case level 57 per cent of returns were unclear, 18 per cent positive, 19 per cent negative and 6 per cent break-even.
- Source
- Gartner, reported by CFO.com, 2026-09-24
- Sample:
- 160 senior finance-function leaders; fieldwork dates not stated in coverage
- Caveat:
- Small sample, finance function only. Gartner newsroom could not be read directly
Used on: home, ai-value-gap, ai-portfolio-review-pack
Cost and prices
23% vs 4%
23 per cent asked providers for more transparency and granular data; 4 per cent for cheaper prices.
- Source
- State of Tokenomics, 2026-09-23
- Sample:
- Open-text answers coded by the Foundation
- Caveat:
- Coding method not published on the page
Used on: evidence-review-q3-2026
51% to 24%
51 per cent describe themselves as 8 to 10 on the frontier-model end of the scale now; 24 per cent expect to be there in 12 months.
- Source
- State of Tokenomics, 2026-09-23
- Sample:
- Self-selected survey
- Caveat:
- Expectation, not behaviour
Used on: evidence-review-q3-2026
$300m
Salesforce expected to spend about 300 million USD on Anthropic tokens in 2026, largely for coding.
- Sample:
- CEO statement, relayed by trade press
- Caveat:
- Forward-looking statement
Used on: ai-cost-benchmarks
$9k to $14k
Inferbase worked example: 9,000 USD monthly forecast, actual about 14,000 and sometimes 18,000; vendor's estimate that budgets miss by 30 to 50 per cent; fully loaded rate 1.4 to 1.6 times; 9x spread in list input price for Llama 3.3 70B (0.10 to 0.90 USD per million).
- Sample:
- Vendor experience and conversations with several teams. List prices captured from provider documentation, early May 2026
- Caveat:
- Earlier site wording overstated: corrected
Used on: real-cost-enterprise-inference
$0.50 to $50
Anthropic list prices: output per million tokens 0.50 (Haiku 5.5, prompts up to 100,000 tokens; 2.50 above), 5 (Haiku 4.5), 10 (Sonnet 5.5), 20 (Opus 5.5), 50 (Fable 5.1); cache hits 2.5 to 10 per cent of input.
- Source
- Anthropic pricing documentation, 2026-10-07
- Sample:
- Published price list
- Caveat:
- Perishable. Review in 90 days. Haiku 5.5 launched 7 October 2026; long prompts are billed at five times the standard rate
Used on: ai-cost-benchmarks, real-cost-enterprise-inference, position-ledger
$2.50 to $9
Google Gemini list prices: output per million tokens 2.50 (3.5 Flash-Lite), 3.75 rising to 7.50 on 1 January 2027 (3.8 Flash), 9.00 (3.5 Flash).
- Source
- Google AI for Developers, Gemini API pricing, 2026-10-06
- Sample:
- Published price list, standard paid tier
- Caveat:
- Perishable. Review in 90 days
>90%
Gartner: by 2030 inference on a one-trillion-parameter LLM will cost GenAI providers over 90 per cent less than in 2025; savings will not be fully passed on to enterprises.
- Source
- Gartner press release, 2026-03-25
- Sample:
- Forecast
- Caveat:
- A forecast of provider cost, not enterprise price
Used on: ai-value-gap
FinOps practice
98%
98 per cent of respondents manage AI spend, up from 63 per cent in 2025 and 31 per cent in 2024.
- Source
- State of FinOps 2026 (FinOps Foundation), 2026-02-19
- Sample:
- 1,192 respondents, over 83bn USD annual cloud spend, self-selected practitioners
- Caveat:
- Practitioner survey. Measures who manages AI spend, not whether value is proved
Used on: five-levels-ai-economics, finops-ai, ai-value-gap
78%
78 per cent of FinOps teams report to the CTO or CIO.
- Source
- State of FinOps 2026, 2026-02-19
- Sample:
- 1,192 respondents, over 83bn USD annual cloud spend, self-selected practitioners
- Caveat:
- As ER2
Used on: finops-ai
Self-funding
Many organisations asked to self-fund AI investment through optimisation savings.
- Source
- State of FinOps 2026, 2026-02-19
- Sample:
- 1,192 respondents, over 83bn USD annual cloud spend, self-selected practitioners
- Caveat:
- Wording is 'many organizations report', no percentage given
Used on: ai-value-gap
7.5%
7.5 per cent of enterprises are embedding FinOps into AI projects; 41 per cent waste more than 15 per cent of AI spend.
- Source
- IDC (Jevin Jensen) at Flexera FinOps Forward 2026, reported by CIO Dive, 2026-04-15
- Sample:
- IDC research, method not stated in the report
- Caveat:
- Secondary source. Wording is 'embedding FinOps into AI projects', not 'meaningfully integrated'
Used on: five-levels-ai-economics
Engineering
55.8% faster
Peng et al: GitHub Copilot group completed an HTTP server task 55.8 per cent faster.
- Sample:
- Controlled experiment, one defined task
- Caveat:
- Preprint, single task
Used on: ai-coding-evidence
19% slower
METR RCT: with AI allowed, tasks took 19 per cent longer; developers expected 24 per cent faster and afterwards still believed about 20 per cent faster.
- Source
- METR, early-2025 AI experienced open-source developer study, 2025-07-10
- Sample:
- 16 developers, 246 issues, randomised
- Caveat:
- Small sample, early-2025 tools
Used on: ai-coding-evidence, debate/is-attention-the-scarce-resource
Unreliable
METR update: late-2025 follow-up unreliable due to selection effects; raw estimates 18 per cent speed-up (returning) and 4 per cent (new), wide intervals.
- Source
- METR, We are Changing our Developer Productivity Experiment Design, 2026-02-24
- Sample:
- Second study, 10 returning and 47 new developers
- Caveat:
- METR calls its own data very weak evidence for the size of the change
Used on: ai-coding-evidence
-1.5% / -7.2%
DORA 2024: 25 per cent more AI adoption associated with 7.5 per cent documentation quality, 3.4 per cent code quality, 3.1 per cent code review speed; estimated delivery throughput down 1.5 per cent and stability down 7.2 per cent; 39 per cent little or no trust.
- Source
- Google Cloud, Announcing the 2024 DORA report, 2024-10
- Sample:
- Practitioner survey, associations
- Caveat:
- Estimated associations from survey data. Google Cloud publishes DORA
Used on: ai-coding-evidence, debate/is-attention-the-scarce-resource
Operating model
2/3 vs 52%
McKinsey Global Tech Agenda 2026: nearly two-thirds of top performers say tech leaders are very involved in enterprise strategy, against 52 per cent of others.
- Source
- McKinsey Global Tech Agenda 2026, 2026
- Sample:
- 632 C-level executives and IT professionals, September to November 2025
- Caveat:
- Association, not causation
Used on: ai-value-management-layers
Standards
RC2
Value classification: value claims not ROI; claim chain Observe, Net, Convert, Book; Quality Floor; no standard hop threshold set; Total Cost of AI is work in progress.
- Source
- Classifying and Measuring Realized Value from AI, Release Candidate 2, 2026-09-16
- Sample:
- Methodology document
- Caveat:
- Release Candidate
Used on: ai-value-ledger, evidence-review-q3-2026, standards-map
FOCUS 1.4
FOCUS 1.4 ratified by the FOCUS Steering Committee on 4 June 2026: adds 2 datasets, 47 columns, 6 attributes, 17 glossary entries, 2 supported features (Invoice Detail and Invoice Reconciliation).
- Source
- FinOps Foundation, Introducing FOCUS 1.4, 2026-06-10
- Sample:
- Specification release notice
Used on: standards-map, finops-ai
Dec 2026
FOCUS 1.5 (AI and token costs) listed as a December 2026 release.
- Source
- Tokenomics Foundation projects page, 2026-10-06
- Sample:
- Project listing
- Caveat:
- The FOCUS site links a v1.5 preview. Scope not read in detail
Used on: standards-map, evidence-review-q3-2026
5.0.1
TBM Taxonomy 5.0.1 is the latest version, with a new AI solution type and new towers.
- Source
- TBM Council taxonomy page, 2026-10-06
- Sample:
- Standards body page
- Caveat:
- Download is for members
Used on: standards-map, tbm-ai