Apple today released a PDF documenting how large business and educational customers with many Macs will upgrade to Lion via the Mac App Store.



From MacRumors:

It appears that even for those customers, Apple will not be offering Lion via physical media. Like the consumer release, OS X Lion will be available via online delivery only.

Apple will offer business customers volume license contracts for 29.99 per license, with a minimum of 20 licenses. Education customers can purchase the Apple Software Collection (Mac OS, iLife and iWork) starting at 39 per license, with a minimum of 25 licenses.

  Apple Details Lion Purchase Process for Business and Education