ROI = (savings - cost) / cost
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Consider the following potential costs, and count the ones that are likely to apply: license fees; support contracts; outsourcing installation; and training and mentoring.
Consider the following common savings, and again, count the ones that are likely to apply: license fees you won't have to pay; support contracts you won't have to pay; outsourcing installation (compare the costs); and lower hardware costs that result in server consolidation.
These lists will get you started, but you'll need to consider factors that may be unique to your environment. For any recommendation, be sure to use historical budgetary data. Not everyone pays the same for software, and you want your pitch to be accurate.
For an example of how to calculate the ROI of desktop migration recommendations, see my ROI guide.
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