In “Return on Information: A Standard Model for Assessing Institutional Return on Electronic Health Records,” the authors propose an evaluation model for health system management teams and clinicians to use in calculating the financial implications, benefits, and costs of implementing and optimizing EHRs and related technologies. The paper and the companion financial model are a product of collaboration between participants in the IOM’s Digital Learning Collaborative and members of the Healthcare Financial Management Association. Despite the compelling policy and business environments for EHR adoption and implementation, the authors highlight common logistical and conceptual challenges hindering investment decisions. They suggest that a standard model that allows for consistent comparison across EHR implementations can enable more useful assessments of the value of EHR systems and the related process re-engineering necessary to realize that value fully. The proposed model, released in conjunction with the discussion paper, is a catalog of categorized benefits, expenses, and potential revenue impacts and the accounts where these may be captured.