[DerArzt]

I'm going disagree with you. My assets don't wake me up at 3am when they stop working....the best software is no software.

My line of reasoning with an example:

I own a car, and the car itself isn't the value I get from the vehicle. The value is being able to go distant places easily. If I could snap my fingers and travel instantly I wouldn't own a car.

So, software is the value delivery vehicle, but generally not the actual valuable thing (remember that the vast majority of software are CRUD apps that are a step above excel that mainly handle bookkeeping).

[williamcotton]

I'm speaking from the perspective of business and accounting.