You might have learned techniques for capital project evaluation, such as the payback method, the net present value method, or the internal rate of return method, in your accounting or finance courses. These evaluation approaches are called return on investment (roi) techniques because they measure the amount of income (return) that will be provided by a specific current expenditure (investment). Roi techniques provide a quantitative expression of a comfortable benefit-to-cost margin for a specific company. They can also mathematically adjust for the reduced value of benefits that the investment will return in future years (benefits received in future years are worth less than those received in the current year).