Public German universities face risen expectations of students. Changes in the environment force them to increase service degrees while additional resources are not disposable. The usage of e-learning technologies is one possible lever to enhance service degrees while leaving the total budget nearly unchanged on the long run. To enable the organizational implementation of the new media, nevertheless, substantial investments are necessary up-front. In this work cost pools relevant for implementing e-learning technologies in an organization are identified based on a set of e-learning initiatives at the Johann Wolfgang Goethe-University in Frankfurt am Main. Using theoretical findings of language critique a considerable fraction of the total cost can be explained as set-up costs lowering variable costs in later project phases significantly.