K-12 technology leaders are under increasing pressure to justify current and proposed technology expenditures. Value of Investment (VOI) is a CoSN project to help schools to better understand the costs and benefits of proposed technology related projects. Much as corporations use Return on Investment (ROI) to evaluate the worth of these projects, schools should perform a similar evaluation. However, there is a fundamental difference between K-12 and business goals: a business exists to make money; business technology projects are in place to increase top line revenue and/or decrease overall costs. The business of schools is education; schools need to understand their educational goals and how investments in technology will support them.