61.   Many U.S. software firms use the same accounting practice for their research and development costs.

62.   New companies are mostly dot-com or software firms, although some graphic design companies have also recently relocated to the neighborhood, which continues to make technological strides.

63.   Oculus was sold last June to Blair Lake New Media, and Suzdak is now with a Web development software firm, Arcus.

64.   One might expect two tiny software firms facing a snarl of million-dollar lawsuits from Japanese electronic titan Sony to buckle under.

65.   Other European software firms, such as Cap Gemini and Debis, specialize in custom programming, computer services and consulting.

66.   Out of work, and starting his own software distribution firm, Flagg became convinced that security had to come from within.

67.   Other software firms have taken a different approach.

68.   Reeve, chief executive and co-founder of Lightbridge Inc., a Burlington software firm, is looking to expand her business abroad.

69.   Robert Finocchio, who replaced White as CEO, will add the title of chairman, the struggling Menlo Park software firm said.

70.   Selling teaching aids to schools -- long a get-rich-slowly business -- is becoming a surprisingly nifty way for software firms to make a living.