Microsoft has produced a really well done Cost Savings Calculator for Unified Communications. Although calculators like this are notoriously inaccurate because they make certain assumptions, Microsoft seems to have created a calculator with enough nobs and buttons that would allow a company to make a decent cost savings calculation.
Ultimately, the goal of calculators like this are to start discussions around what changes to communications can mean for a business.
If you click the "About" in the upper right-hand corner of the Calculator it will give you all the formulas Microsoft used for calculations.
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