<![CDATA[Timothy O'Reilly, FCA | Capital Allocation, Risk & Judgment: Capital Allocation & Risk Management]]>https://timothyoreilly.com/s/capital-allocation-and-risk-managementhttps://timothyoreilly.com/img/substack.pngTimothy O'Reilly, FCA | Capital Allocation, Risk & Judgment: Capital Allocation & Risk Managementhttps://timothyoreilly.com/s/capital-allocation-and-risk-managementSubstackTue, 03 Nov 2026 16:44:00 GMT<![CDATA[AI is a capital allocation decision]]>https://timothyoreilly.com/p/prioritizing-ai-investmentshttps://timothyoreilly.com/p/prioritizing-ai-investmentsThu, 02 Jul 2026 14:17:26 GMTMost companies will have burned through their 2026 AI budget by Q2 with little to show for it in customer value, revenue or margin.

The problem isn’t AI. It’s treating AI as “technology spend” instead of a capital allocation decision that must compete for capital, talent and leadership attention.

I’ve put together a simple CFO‑level framework for prioritizing AI investments: start with customer outcomes, then score each AI initiative on revenue impact, risk reduction, time to value and implementation complexity. Manage AI as a portfolio, not as a collection of experiments.

If you’re a CEO, CFO, Board member, PE investor or just passionate about business and are wrestling with AI strategy and ROI, I’d be happy to talk and welcome your feedback in the comments or via DM.

Gamma App Presentation here: Prioritizing AI Investments

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