Executives and operators adopt agentic systems because they promise leverage — but leverage without a clear accounting frame becomes hidden risk. This episode introduces the Agent ROI Ledger: a minimum viable profit-and-loss you can complete in ten minutes to surface direct value, capture indirect effects, and expose hidden operational costs and optionality. You’ll get one core insight (a lean P&L is the fastest way to convert intuition about automation into invest/stop decisions), three supporting dimensions (value streams, cost & governance, risk‑adjusted contribution), and a single action step that delivers immediate decision-grade output. Practical, templateable, and designed for rapid iteration, the ledger is suitable whether you're evaluating a pilot, scaling an internal agent, or deciding whether to sunset an automation.