Well Microsoft states all the time the benefits of it's OS and their new Software Assurance license plan, and how the cost of going open source is to expensive so here are a few of my general numbers that take into account not only an upgrade on a few servers to W2K server Exchange 2000. This is a small network 5 servers and 50 nodes just to go from NY 4.0 to W2k and the lack of Microsoft stating in their figures all the related software needed to secure their products.

1. Two servers from NT 4.0 to W2k license cost 20k
2. One new DC and email server cost 14k
3. Anti viri to protect above 6.6 k
4. Outside consulting fees for assistance in placing new servers on-line 10k (I'm one person everyone trusts and they all think I can make an exception for them on a major upgrade) In short I instruct the consultants then block anyone from getting to them and bitch at me lol sys admin work this incluseds the owners, they do a majority of the work I spec by me.
5. SBA (software business alliance) total license cost to assure no un licensed copies of other software 40k

IT budget is 80k per year to expand network and workstations, you do some math then figure why as far as OS go I'm looking is my butt on the line here and Microsoft wants me to give them money in advance and have the right to upgrade when to just cover the security issues and their assurance will cost me 40k every two years 1/2 my IT budget.

Hell retrain for open source is much less expensive. Why is it the media buys M$ numbers?