Operation Costs

For Upfront,

	Year 0	Year 1	Year 2	Year 3	Year 4	Year 5
Costs
Development costs
Operational costs		Internet+Hardware+License (UPFRONT)	Internet cost per year	Internet cost per year	Internet cost per year	Internet cost per year

For Subscription,

	Year 0	Year 1	Year 2	Year 3	Year 4	Year 5
Costs
Development costs
Operational costs		Internet+Hardware+License (Subs)	Subs cost + Internet cost	Subs cost + Internet cost	Subs cost + Internet cost	Subs cost + Internet cost

Amit's NPV, Payback, ROI

NPV/Payback table as follows (Click to Enlarge) :



We can deduce that the payback period is 4 years.



ROI table as follows (Click to Enlarge) :



I am not too sure what is the difference between ROI Total and ROI Annual. Anybody knows?
I know for a fact that ROI is just a percentage...