>> A cost analysis can be used to determine the payback time. I know of no
good way to determine the "opportunity costs" and I have not seen
accountants pay much attention to this. <<

Some years ago, at a VERY cheap company, I was able to justify the complete
cost of a brand-new spectrum analyzer as less than the expense of
calibrating our old 141T and its various plugins (6 month interval) for one
year. 

Cortland


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