I also have a case in which I'd like to put a theoretical price tag on a
listserv.  The case is that my university department has been approached by a
non-governmental, multi-lateral organization with the idea of creating a
discussion group on environmental problems.  Our computing center will create
the listserv; I and others will own and moderate it.
 
I would like to produce a budget that indicates, along with real expenditures,
the value of in-kind services, such as the listserv.  Can't this be done?
 
Roma Arellano