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I presented the district IT department with year end ROI and COG. They were the first done. My second year, I did the same - but with two years of data. The district came back with the statement that I had falsefied the report since I hadn't included Support costs. By the third year, I had a HUGE ROI figure accompanied with a very low COG and expense per unit. One of the other schools had me come over and help them prepare the same reports for them. Their report was accepted as a "real" version, my school's was not accepted as it was "not a real representation." The difference was we - like you - knew how to keep the turnover logs down. Very frustrating.