A paper released by the Institute of Medicine's Digital Learning Collaborative and the Healthcare Financial Management Association aims to help healthcare finance leaders calculate the costs and benefits of electronic health record implementation. The paper, "Return on Information: A Standard Model for Assessing Institutional Return on Electronic Health Records," was released along with a proposed standard model the IOM says allows consistent comparisons of the financial implications, benefits and costs of EHR adoption. The proposed model "is a catalog of categorized benefits, expenses, and potential revenue impacts and the accounts where these may be captured," according to the abstract. The paper also highlights "common logistical and conceptual challenges hindering investment decisions." Abstract