Practical computer systems divide software into three major classes: system software, programming software and application software, although the distinction is arbitrary, and often blurred.

Raymond T. Nimmer, Patricia Krauthaus, Classification of Computer Software for Legal Protection: International Perspectives, The International Lawyer, Vol. 21, No. 3 ...

Computer software may seem like an intangible asset but, in some cases, it should be classified on balance sheets as property, plant, and equipment (PP&E).

Data classification is an essential pre-requisite to data protection, security and compliance. Firms need to know where their data is and the types of data they hold.

Data classification policy plays an important role in control implementation and effectiveness. We take a look at the involved parameters.