The cost of providing training and development is increasingthere is more pressure for training and development managers to know how and why money is spent. The “fully loaded” cost of training is reported, which means that the cost profile goes beyond the direct costs and includes the cost of the time participants are involved in training and other appropriate overhead items. For years, management has realized many indirect costs of training exist, and now it is asking for an accountability of those costs. Cost information is used to manage resources, develop standards, measure efficiencies, and examine alternative delivery processes. In addition, program costs can be used to measure the actual return on investment.