1. Cost of upgrading the existing application base - Can reach into the billions of dollars.
- Internal applications that must be re-written.
- Base of existing specialty applications that vendors are not updating.
-- Vender wants you to rebuy their latest and greatest thing.
- Legacy vendor applications that have no upgrade.
-- Replacement applictions must be found.
- Orphan applications that need to be replaced. Vendor no longer exists.
- Software for custom / specialty equipment.
-- Cost of the software update.
-- Cost of equipment replacement where no software update path exists.
2. Cost of Windows 7 licenses - tens of millions for a large corporation.
3. Cost of training. Be that physical costs or soft costs of lost productivity.

So for a business trying to stay profitable, how do they cover these very large costs?