Calculations of ROI and utility could be described as "one part science and one part art."

Calculations of ROI and utility involve both quantitative (scientific) analysis as well as qualitative (artistic) judgment. While the quantitative aspects involve statistical analysis and financial modeling, the qualitative aspects involve subjective assessments of factors such as the value of intangible benefits and the potential risks and uncertainties associated with a project. Therefore, it can be said that the process of calculating ROI and utility requires both scientific and artistic skills.