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Even in good times, making the business case for IT spending is difficult. Why? One simple problem: the cost of IT is easy to quantify, but its benefits are not. This problem has only become more acute today, as companies work through months of deep economic recession. This research program explores how companies are allocating scarce resources to IT projects right now: Which projects are they choosing? How are they identifying the best prospects? And how are they successfully making the business case for IT spending while they slash costs to preserve profitability?