This document discusses how to evaluate the profit potential of app ideas. It recommends making a list of the top ten ideas and researching the revenue and cost for each using tools like a spreadsheet. Revenue potential can be estimated by looking at comparable apps' installs, rankings and earnings from sources like ads or in-app purchases. Costs can be decreased by leveraging existing code, planning processes efficiently, using online tools, and hiring freelancers when needed. The goal is to identify which ideas have the highest potential profit by subtracting estimated costs from estimated revenues.