I raise this subject because it is pertinent to a friend he would like to put in a budget request for an extra 100 pounds to get a better quality textbook for his students. he would also like an electronic whiteboard and PC, projector bracket etc. - cost - xxx thousands. Which request is likelier to be more successful? And what is the opportunity cost of each. I think pound for pound the textbooks win - but the whiteboard is more probable- its more sexy and capital budgets are separate from consumables. Crazy economics and Enron accounting.