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If you're putting up a web site, Search Engine Optimization costs can be amortized:

Can we be sure that all of this was a result of SEO? No. There could have been product, seasonal and other effects that contributed. We think it's safe to say, however, that there was a significant increase that resulted directly from the SEO. The bottom line: search optimization has a real and measurable impact on traffic, conversions and revenue (or lead generation) improvement. Given that these clicks begin to approach "free" after amortizing the cost of SEO over time, the ROI for SEO is compelling. After accounting for both the long-term "free"...

Very interesting.

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Read more from this blogger: The Business Case for SEO