Success in an American corporation is measured in dollars. Every department, no matter its direct relation to profit, is evaluated on its cost-effectiveness. For some departments, particularly sales and business development, their value to the company is evident when the numbers are crunched. A "successful" quarter in these departments is defined by higher profits, new business acquisition, or increased revenues. For other departments, such as marketing communication or human resources, the return on investment is less visible, but no less important. In human resources, dollars spent on training seem to disappear with no correlation to a profit/loss calculation. To satisfy bottom-line focused CEOs, human resources professionals need to be able to produce visible returns on investment for leadership development expenditures.