It’s tough to have to go back on a value analysis project, conversion, or cost savings implementation that you spent a good amount of time on, dotted your I’s and crossed your T’s on, got the result that you were looking for, and got it implemented. You figure your job is done but then you find out that the 12% savings did not materialize, or worse, that the cost has increased by 20% annually. It could be anything, such as the product failing or not living up to the quality standards that you thought you proved in the original nursing trials of the product.