Companies that create smartphones, military systems, aerospace technology, medical devices, and communications technology software are all looking at source code analysis (SCA) to reduce their costs while creating more secure and reliable code. Naturally, people want to know what payoff to expect from deploying SCA and how they can show ROI within their organization. This paper looks at building a business case for source code analysis. It covers the fundamental ROI principles for source code analysis, provides a model to help you calculate your return, and discusses three areas that can ruin your business case before you even start.