Which of the following would not be considered a training cost when computing ROTI?

The rationale for selecting employee turnover as the answer is that it typically does not directly contribute to the costs incurred for training activities, especially when calculating the Return on Training Investment (ROTI). ROTI is focused on measuring the financial return derived from the training relative to the costs associated directly with the training provision. In this context, turnover refers to the loss of employees, which can be a cost related to workforce dynamics, but it is not an expense directly tied to the training process itself.

On the other hand, trainer's travel and living expenses, the cost of computers purchased solely for training, and participants' time away from their jobs are all considered direct training costs. These expenses are necessary for the execution of training programs and influence the overall investment made in training. For example, travel costs are required to bring trainers to the location, computer costs ensure that the necessary tools are available for learning, and participants' time represents the cost of resources devoted to training rather than their usual job functions. Each of these elements contributes to understanding the total cost associated with training, thus impacting the ROTI calculation.