# The AI Value Report

> Measures whether corporate AI spending shows up in the financial statements, company by company, using the proprietary Net AI Return (NAIR) model. Coverage: 30 companies, 221 AI claims. Method version 0.4, as of 2026-09-25.

Key terms: AI investment (annual AI spend: disclosed, derived or modeled); claimed value (management's quantified AI claims that point at a statement line); verified value (the part of the claim the statement line shows beyond its own trend and its peers, capped at the claim); net AI return = verified value minus AI investment; verdict (Paying off, Partly visible, Not visible, Not testable); confidence (High, Medium, Low: how sure the verdict is, not how good the result is).

## Docs
- [API reference](https://www.aivaluereport.com/docs): REST endpoints, authentication, pricing, errors
- [OpenAPI 3.1 spec](https://www.aivaluereport.com/openapi.json)
- [Method](https://www.aivaluereport.com/#method): how a claim becomes verified value
- [MCP server](https://www.aivaluereport.com/mcp): POST JSON-RPC 2.0; list_companies is free, other tools need an API key in the x-api-key header

## Data
- [Company list, free](https://www.aivaluereport.com/v1/companies)
- [Leaderboard](https://www.aivaluereport.com/#board)

## Policies
- Data and method only; not investment advice. Covered companies cannot pay to change their scores.