Well , we've finally put the finishing touches on the training programs for next year . Here's a report showing the projected costs as well as the expected return on investment .   Return on investment ? How can you have a return on this kind of investment ? Can you really calculate the value of these training programs ?   Sure ! It's not a real figure , of course . It's just an estimate based on rehiring costs , and the potential lost revenue that results from incompetence .   Wow ! I'm impressed . So , what's in the cards for future training ? Will it be in-house or off-site ?   A little of both . We'll have a few daylong sessions for things like business writing skills and software training . Those are available to everyone . We also have a variety of other programs 