The Software and software-related elements of arrangements that include software that is more-than-incidental to the products or services in the arrangement as a whole. Indicators that software is more-than-incidental to the product or service in an arrangement as a whole include (but are not limited to):
- The software is significant focus of the marketing effort or is sold separately.
- The vendor is providing postcontract customer support.
- The vendor incurs significant costs that are within the scope of Subtopic 985-20.
