to company, but research has given the figure of approximately between US$0.50 to $2 per line of source code for modification, with these costs expected to escalate as much as 50 per cent for every year that projects are delayed. Unfortunately, this average excludes date conversions on military weapons systems software, which is expected to be significantly more expensive to convert, and the real figure should even be much larger. One of the first steps an organisation needs to take on the way to ensuring Year 2000 compliance is to determine what they have to be changed. The business will need to prepare an inventory of
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