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ROI = gain from investment – cost of investment) / cost of investment.

Calculate the ROI if there are 15 physicians at the ASC and the EHR software costs $25,000 per provider plus an estimated one-time $10,000 cost for implementation and 18% annual maintenance fee after the first year, estimate the ROI at the end of five years if the only monetary benefit was that each physician earned the full amount of the federal meaningful use incentive within five years of acquiring the EHR ($44,000.00).