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AITE M1.3-Art72 v1.0 Reviewed 2026-04-06 Open Access
M1.3 The 20-Domain Maturity Model
AITF · Foundations

Template 2: AI Business Case with Risk-Adjusted NPV

Template 2: AI Business Case with Risk-Adjusted NPV — Maturity Assessment & Diagnostics — Advanced depth — COMPEL Body of Knowledge.

6 min read Article 72 of 48 Calibrate

COMPEL Specialization — AITE-VDT: AI Value & Analytics Expert Template 2 of 5


This template combines the business-case structure from Article 6 with the rNPV computation from Article 7. The deliverable has two components: a one-page narrative cover and a spreadsheet model. The narrative lives in this template; the spreadsheet is assembled using the structure described below.


AI Business Case: [Feature Name]

Feature: [Short name] Sponsor: [Role, name] Author: [AI value lead] Date: [Date] Version: [Draft / Final]


1. Hypothesis

Problem statement: [The business problem the feature addresses. One to two paragraphs.]

Proposed solution: [How the feature solves the problem, in feature-design terms (not technical detail). One paragraph.]

Primary business hypothesis: [Falsifiable statement of expected effect: population, metric, direction, magnitude.]

Theory of change: [The causal chain from feature operation to business outcome.]

Scope: [Boundaries of the claim — what’s in, what’s out.]


2. Investment

Build (Year 0)

ItemAmountProbability of completion
Engineering[$][0.9]
Data preparation[$][0.9]
Model development[$][0.85]
Infrastructure[$][0.95]
Total build[$][0.85 compound]

Pilot (Year 1 H1)

ItemAmountProbability given build
Pilot deployment[$][0.85]
Measurement instrumentation[$][0.9]
Change management[$][0.9]
Total pilot[$][0.85]

Rollout (Year 1 H2 and beyond)

ItemAmountProbability given pilot
Broader deployment[$][0.9]
Governance operationalization[$][0.95]
Total rollout (Y1 H2)[$][0.9]

Annual run costs (Year 2 onward)

ItemYear 2Year 3Year 4Year 5
Inference cost[$][$][$][$]
Platform[$][$][$][$]
Governance[$][$][$][$]
Model refresh[$][$][$][$]
Total run[$][$][$][$]

3. Benefit

Benefit drivers

DriverYear 1 H2Year 2Year 3Year 4Year 5
[Cost reduction][$][$][$][$][$]
[Revenue increase][$][$][$][$][$]
[Productivity lift][$][$][$][$][$]
Total expected benefit[$][$][$][$][$]

Assumption register

AssumptionBasisSensitivity risk
[Adoption reaches X% within 6 months][Source or analogue][High / Medium / Low]
[Time saved per user is Y min/week][Pilot finding / benchmark][H/M/L]
[Value of saved hour is $Z][Fully-loaded wage, with caveats][H/M/L]
[…][…][…]

4. Risk profile

Strategic risks

RiskProbabilityImpactMitigation
[Adoption shortfall][M][H][Change-management plan]
[Model capability short of threshold][L][H][Capability-evaluation harness]
[Competitive substitute emerges][M][M][Substitution-analysis quarterly]

Regulatory risks

RiskProbabilityImpactMitigation
[EU AI Act classification uncertainty][M][M][Early legal review]
[Data-residency constraint][L][H][Architecture choice]

Operational risks

RiskProbabilityImpactMitigation
[Token cost exceeds budget][M][M][FinOps Phase 2 practices]
[Drift erodes value in year 2+][M][M][Drift-monitoring instrumentation]

5. Financial summary (rNPV)

Cash-flow table

YearStageCostBenefitNet cashProb. of reachingExpected cashDiscount factorDiscounted
0Build[$][$0][–$]1.0[–$]1.000[–$]
1 H1Pilot[$][$0][–$][0.85][–$]0.946[–$]
1 H2Rollout[$][$][$][0.77][$]0.894[$]
2Operate[$][$][$][0.69][$]0.797[$]
3Operate[$][$][$][0.66][$]0.712[$]
4Operate[$][$][$][0.64][$]0.636[$]
5Operate[$][$][$][0.62][$]0.567[$]
rNPV[$]

rNPV sensitivity

  • Base case: [$]
  • p10 (Monte Carlo, 10,000 iterations): [$]
  • p50: [$]
  • p90: [$]
  • Probability of positive rNPV: [%]
  • Probability above hurdle ($X): [%]

Tornado chart — three most-sensitive inputs

  1. [Input 1]: impact range [$X] to [$Y]
  2. [Input 2]: impact range [$X] to [$Y]
  3. [Input 3]: impact range [$X] to [$Y]

Payback

  • Cumulative-benefit-equals-cumulative-cost date: [Year, quarter]
  • Payback period: [Years]

6. Recommendation

Recommendation: [Proceed / proceed with conditions / do-not-proceed]

Conditions (if applicable):

  1. [Condition 1]
  2. [Condition 2]
  3. [Condition 3]

Rationale: [Two to three sentences connecting the rNPV, the sensitivity, and the risk profile to the recommendation.]

Stage-gate requested: [Calibrate exit / Organize exit / etc.]

Decision date requested: [Date]

Decision makers: [Named roles]


Appendix A — Computational notes

Discount rate: [X%] Justification: [Cost of capital, risk adjustment, basis.]

Probability chain: Build probability × pilot-given-build × rollout-given-pilot × operate-given-rollout. Probability does not multiply across operating years — each operating year uses the cumulative probability of reaching rollout.

Monte Carlo distributions: [List distributions used for each varying input with parameter values.]

Assumption sensitivity: [List which assumptions were varied, what ranges, and how the rNPV responded.]


Appendix B — Linkage to other artifacts

  • Measurement plan: [Reference]
  • KPI tree: [Reference]
  • Compute budget: [Reference]
  • Risk register: [Reference]

Appendix C — Sign-offs

RoleNameDate
AI value lead[Name]
FinOps lead[Name]
CFO / sponsor[Name]
Program office[Name]