Documentation is a Profit Center!
http://www.geoff-hart.com/resources/2000/profitcenter.htm

Hart, Geoffrey J.S.
Geoff-Hart.com
2000

Abstract:

Everyone knows that documentation is a cost center, and that downsizing writers and moving documentation online save money. Unfortunately for 'everyone', it's trivial to demonstrate that documentation is actually a profit center--and we don't even have to wrassle with messy stuff like customer satisfaction to prove it.