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Anon University is a hypothetical university representing a conglomeration of organizations with holdings of legacy physical audiovisual media. It exemplies a universal conundrum that poses a serious threat to the future value derived from content stored on physical audiovisual legacy media. This paper proposes a new model and application for quantifying the nancial and intellectual implications of decisions regarding digitization of physical audiovisual media holdings. Cost of inaction (COI)doi:10.18146/soima2015.2.06 fatcat:sigyrhzopnhjpfmiluaozrwbkm