Glen, Thanks for continuing to push this dialog. You present two concepts that both must be considered. Especially in software development. In IT land, the value of a software product is hard to measure. Projects are much easier to measure. In some places this has lead to a loss of understanding why we are doing the project in the first place. I try to help people understand this relationship by saying that the project is a complex transaction that changes the value of a software product (asset). If you can't measure the change on value of your product then you can't really tell if your project was successful. The best way to measure the value of software products is some function of adoption (i.e. the more a product is used, the more value). How, in your experience, is the value or change in value for a software product measured or calculated?