Every month, when you look at your company's P&L statement, there is usually one line item that feels like a complete black box: your IT budget. You see the money going out the door, but it is hard to tell if you are overpaying, underinvesting, or just throwing cash into a deep digital hole. (I talk to business owners all the time who feel like tech spending is just an unavoidable tax on doing business, rather than a tool to help them grow.) Let's pull back the curtain on what a realistic, healthy technology spend actually looks like for a small-to-medium-sized business.