# AI ROI: The Paradox of Rising Investment

**Source:** Deloitte · **Published:** Mar 1, 2026 · **Format:** Framework · **Category:** Practitioner methodology
**Measures:** Cost

The strongest "finance reality check" in the set: payback periods running longer than boards expected, even as budgets keep rising. Separates modeled ROI from realized ROI explicitly.

> Payback periods on enterprise AI programs are lengthening year over year. — Deloitte, 2026

**Useful for:** Grounding a deck, Pitching press

Source: https://www.deloitte.com/global/en/issues/ai/ai-roi-the-paradox-of-rising-investment-and-elusive-returns.html