The document discusses the cost of doing nothing versus making changes or improvements. It argues that doing nothing is not actually free, as there are current state costs as well as future state costs if improvements are not made. To calculate the cost of doing nothing, one should estimate the future state costs if no changes are made and subtract the current state costs to get the total cost of inaction. Areas that contribute to the costs include software, services, staff time and productivity losses, tools, and downtime from older systems. Tracking both hard costs like licenses and soft costs like salaries and benefits over time can help demonstrate that improvements will save money in the long run despite any initial expenses.