For a typical company ($100 million dollars in revenue or larger), how
is the web site or e-business budget typically split among the
departments (in other words, what percentage of the total spend for
web sites or e-business comes from the IT budget, the marketing budet,
line-of-business budget, etc.)?  I need a high-level breakdown with
percentages for each department (the department list can be fairly
generic but needs to split at least IT and everyone else).

The following pro-forma P&L is from the 2005 Shop.org state of retailing report:

Revenue                      100%
COGS                           50%
Fufillment                    10%
Customer Service           2%
Marketing                       6%
Technology                    4%
Content                          1%
Admin                            3%

That leaves an operating margin of 24%. That fits the profile of the
70+ retailers surveyed as part of the report.

Thanks, but I already have the Shop.org report.  The problem with it
is that it's specific to the retail industry and I'm looking for
broader than the retail industry (example:  financial services, life
sciences, pharma, publishing, etc.) as well as both B2B and B2C.