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applications software to enable the computer to function and
perform specific tasks. Operating software is used to manage the
operations of a computer; it schedules and controls jobs, keeps
track of the placement and storage of information, manages
traffic, and generally enables a computer to process a particular
application. Applications software provides specific business
functions like accounting, transaction processing, calculating
interest, and producing customer statements. Petitioner
purchased both operating and applications software during the
years in issue.
Software enables a computer to function and perform specific
tasks by providing instructions, or commands, to the computer
system. The instructions are written in a programming language,
or source code, understandable to humans, such as COBOL (Common
Business Oriented Language) or FORTRAN (Formula and Translation
code). The source code is written, line by line, by programmers
in accordance with the overall design of the computer program and
the specific tasks a computer is to perform.2 A completed
computer program may contain hundreds of thousands of lines of
source code and is eligible for copyright protection.
A compiler is used to convert source code into a machine-
readable computer language, known as executable, or object, code.
2 Typically, a substantial portion of the time used in
developing a computer program is spent in the design phase, with
considerably less time spent on programming (typing or “keying
in”) the lines of source code.
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Last modified: May 25, 2011