Personnel/ Non- Personnel Expenses/Revenues

Value Items capture how much the Idea will impact the business. There are three types of Value Items:

• Personnel Expenses: Whose work will change? How much more or less time will they spend?

• Non-Personnel expenses: What will the company buy more or less of?

• Revenues: How will the Idea impact sales?

Every Idea involves at least one type of Value Item. Some involve all three.