Most AI business cases die in the CFO’s inbox — not because the idea is bad, but because the document reads like a vendor brochure with a price tag stapled to it. After 20 years sitting in budget meetings at IBM and Kyndryl, I’ve seen the patterns. The approved cases share a structure. The killed cases share a different one. Here’s the framework — cost of doing nothing, infrastructure vs. AI separation, risk framing, and the one slide that closes the deal.

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