If you contribute to Open Source Software, you probably do it in a state in which you would have been able to work instead.
Even if you are at home, your time costs money. Opportunity costs.
Even if you are at home, your time costs money. Opportunity costs.
I'm not some piece of machinery that can work 24/7 so there are certain externalities that don't quite match up to accounting. Goodwill perhaps?
I get paid a certain salary whether I show up for 30 or 60 hours. It doesn't matter so long as the work gets done. If you're a contractor, do you take your time while your asleep and deduct it as a business cost?