As part of ITAM, software asset management (SAM) encompasses the infrastructure and processes necessary to effectively manage, control and track software assets through all stages of their lifecycle. SAM plays a significant part in this, with software accounting for an ever-increasing percentage of overall IT budgets (especially as computer hardware has gotten less expensive). According to Forrester, U.S. business and government spending on IT in the U.S. will total $ 41 billion in 2010. Of that sum, software accounts for the biggest chunk with $194 billion in spending. Broken down further, applications account for $88 billion; custom-built app spending will be $43 billion; middleware checks in at $52 billion and operating systems at $11 billion. With such significant numbers, it is in the best interest in any organization – whether public or private, national or multi-national – to have a robust SAM program in place.