Carol,

Although neither the IRS nor any governmental agency has embraced this
concept, some archaeologists have proposed funding the complete excavation,
analysis, and report of a single square meter of an archaeological site and
then conducting coring or postholing or some other method for measuring the
cubic meters of said site. The argument follows that the cost test for one
cuic meter then could be applied to the total estimated cubic meters to
establish the monetary equivalent of complete scientific value. Some
archaeologists would argue that no one would dig 100% of archaeology sites
for scientific research, thus a lower percentage should be applied for value.

Another approach would be to take an existing test report on a portion of an
archaeology site and use that data to calculate the maximum cubic meters
estimated to be in the site. Then calculate the % of sample represented by
the report. The cost of the excavation, analysis, and report would then equal
a relative % of the site and you could then estimate the scientific cost of
digging 100% as a value.

This has been kicked around a number of times, especially during the 1990s
during some SHA Urban Archaeology Forum meetings.

Ron May
Legacy 106, Inc.