I would do my old SIM barn, but that will be to difficult, so I'll do the barn I ride at.

13 stalls, 60'x120' Morton indoor
(http://www.oocities.org/pamspics/VSbarn.gif http://www.oocities.org/pamspics/barn2.jpg) we don't have plumbing, just a hose attached to her house, the lighting is just strung up (old owner was an electrician or something), but they have to get that redone soon. so I'll say $30/sqft instead of $40

6 "lower barn" stalls- approx 10'x10' I think =600x$30=$18,000
aisleway is approx 7'x32'=224'x$30=$6,720
The other 7 stalls are actually IN the indoor ring (seriously, it has it's pros and cons- big con is the dust)
indoor=7200'x$30=$180,000

$216,000
+ $6,720
+$18,000
---------------
$240,720