Marc
Thanks for the comments. That's what was so interesting about our survey of building owners in Berkeley, because they had consciously chosen to invest in BOD to various degrees. Two of them (LBL and the Brower Center) went so far as to supply showers.
One of the aspects of this type of investment that may be overlooked is that these facilities at a workplace facilitate all types of participation in physical activity: walking to work, or getting off the bus or train one or two stops early and hiking in with comfortable shoes, knowing your office footwear is already there, taking lunchtime or break time walks or even bike rides (as is the case at LAX now that the airport completed its connection to a popular bike trail).
So, yes, it's important to keep costs in mind, but also benefits.
Cheers,