That's after purchasing the initial license, yeah? Google Apps and their $50 per annum cost certainly offers you a hell of a lot more for the same dollar cost, plus near zero effort to deploy. And again, all discussions about "power users who *need* Excel" are generally moot, when you're realistically talking about such a small percentage of the population. It's pretty clear for our organisation that Google Apps makes a whole lot more sense. Users constantly on the road, 99% of staff using spreadsheets that don't even contain a single formula, and a massive diversity of operating systems (including unmanaged bring-your-own-device). We just wiped a huge volume of work off IT's list, got more features without the need to add Sharepoint, and spent less money than software assurance alone would have cost for the same period (don't even start on the up front license costs!). Thank Christ I don't work in government.