Throughout history, the theatre has proved itself the greatest therapy. All the actors who were called up in the second world war were recalled because it was seen that theatre was NEEDED. This still applies. Despite film and tv, people need it. And, of course, theatre is the wellspring providing most of the talent that later comes to the mechanical media (not all, of course, but 'twas ever thus!). I would advise those accountants on funding bodies who consider live theatre elitist or, at worst, irrelevant, to themselves attend one of those theatres which they are about to axe, where they will find that the audience is far from being either of these.