The London School of Economics has implemented and published a report (November 2011) on the total cost of ownership of open source software on the behalf of the UK Cabinet Office. The PDF can be downloaded from here.<div>
<br></div><div><a href="http://eprints.lse.ac.uk/39826/">http://eprints.lse.ac.uk/39826/</a></div><div><br></div><div>This report was also supposed to be made available from the Cabinet Office website in PDF & ODF format but hasn't been done yet, I suppose it is the civil service Xmas party season, so maybe January or February!</div>
<div><br></div><div><a href="http://www.cabinetoffice.gov.uk/resource-library/open-source-procurement-toolkit">http://www.cabinetoffice.gov.uk/resource-library/open-source-procurement-toolkit</a></div><div><br></div><div>
Gordon</div>