In Chapter 11 we learned how to develop a strategy for evaluating coaching. In particular, we learned how best to isolate the effects of coaching on performance from other potential influencing factors on performance. This chapter deals with how to collect and analyze the data so that the effects of coaching on performance can be converted to monetary benefits. Given these benefits, then, tabulating the cost of the coaching initiative completes the ROI equation and enables us to calculate the ROI. The Data Collection and Analysis Plan pulls all of these activities together.