1. The document discusses 12 new factors businesses should include in their social media ROI calculations as social media has become more complex. These factors include visibility, mobility, connectivity, flexibility, service, viral marketing potential, ownership, being an expert, appreciation, direct marketing, expansion opportunities, and lower costs. 2. It argues that savvy business leaders know there is more to social media success than just posts and that the ability to measure ROI is a key question for most. 3. It concludes that with the numerous opportunities social media provides in these 12 factors, it is simply too valuable for businesses to overlook in the 21st century.