Purchase Justification Generator — illustrative example INPUT Team spends 4 hours weekly reconciling records; proposed software costs USD 40 monthly; no pilot has been run. RESULT Business case: test whether the software reduces reconciliation time while preserving accuracy. Compare current process, configuration improvements and the paid option. Label time savings as a pilot hypothesis. REVIEW A purchase justification should compare the requested option with realistic alternatives. Tie benefits to an observable need, identify recurring costs and avoid presenting hoped-for savings as measured facts. This is a teaching example, not a live execution record.