In my first book, co-written with David Herron and Stasia Iwanicki (Harris et al. 2008), we made the point that, like beauty, value is in the eye of the beholder. In this book, the emphasis on setting up processes involving the business implicitly repeats that theme. That said, this has been a practical and, hopefully, pragmatic book so far. I have intentionally rejected “ fuzzy”  interpretations of value because, in my experience, these can be used to justify doing nothing at all to measure value— an inexcusable equivocation. However, there are “ fuzzy”  issues around assessing software value and so, in this last chapter, I want to take a look at some of these broader issues.