answer: #Person1# explains to #Person2# the report showing the projected costs and the expected return on investment and introduces the plans for future training.
documents: #Person1#: 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.
  #Person2#: Return on investment? How can you have a return on this kind of investment? Can you really calculate the value of these training programs?
  #Person1#: 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.
  #Person2#: Wow! I'm impressed. So, what's in the cards for future training? Will it be in-house or off-site?
  #Person1#: 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
  #Person2#: Yes, I see that here. . . continuing education for the IT department, a time management course for accounting, and team building for sales. Anything planned for HR?
  #Person1#: A holiday, I hope! No, really, we are looking into some courses on motivational techniques. We'll add them to the list when we choose a lecturer.