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<ref name="COSMIC SOFTWARE ESTIMATION APPROACH">{{cite web |last1=Abran |first1=Alain |title=COSMIC software estimation approach|url=http://www.iceaaonline.com/ready/wp-content/uploads/2017/07/ACT13-Cosmic-Software-Estimating.pdf |website=International Cost Estimating and Analysis Association |publisher=ICEAA Online |accessdate=23 February 2019}}</ref>{{refimprove|date=November 2011}}
The cost of software is mainly from developer time, but can also be from training, managing and buying extra equipment, servers and software. Many methods have been developed for estimating software costs for a given project.
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