ABSTRACT
This chapter describes the different perspective on software value by considering the business value of the software of a company that is a target for a merger and acquisition (M&A). It helps organizations to structure their assessment of the business value of a target organization's software and the risk associated with continuing to use it. Evaluating the business value and risk associated with the target's software for the business functions must be a high priority even though the default strategy will be to leave the existing software in place after the M&A. Lenses form a good starting point for sub-dividing the target's software portfolio. They are build-buy lens, end-client lens and profit lens. Generally, there can be four distinct tasks in the acquisition process as it relates to the target company's software. They are software asset due diligence (ADD), software asset risk management (ARM), software asset maturity analysis (AMA) and software asset integration management (AIM).
