This guide would not be possible without the contribution of the partners and staff of PricewaterhouseCoopers' software industry network. It is their continuous sharing of knowledge and experience that provides the practical industry insight and expertise that makes this thought leadership possible. PwC's User Friendly Guide was the first comprehensive guidance regarding the challenging subject of software revenue recognition, and continues to be regarded as the best. Many PwC professionals have contributed to it over the years but I would like to specifically acknowledge those software industry experts from around the country who were part of the team responsible for this most recent update - they are listed below.

And finally, I want to specfically acknowledge Alan O'Rourke, senior manager in Boston, who led this project to comprehensively update the content and to launch the Guide as a web-based tool.

• Alan O'Rourke, Senior Manager, Boston
• Bobby Bono, Senior Manager, Raleigh
• Clay Campbell, Partner, San Jose
• Jim Connor, Partner, Washington DC
• Rita Dhir, Senior Manager, San Jose
• Jonathan Gralnick, Senior Manager, New York
• Brett Harrington, Senior Manager, Florham Park
• Brian Hough, Senior Manager, Boston
• Geoff Jacobi, Managing Director, Washington DC
• Asif Khoja, Manager, Boston
• Tina Knauss, Senior Manager, San Jose
• Karen Nakamura, Director, Washington DC
• Aimee Pace, Senior Manager, Florham Park
• Josh Paul, Senior Manager, Florham Park
• Tiffany Perkins, Global Marketing, San Diego
• Brent Stolle, Senior Manager, Florham Park
• Mark Stratton, Manager, Minneapolis
• Jill Walker, Senior Manager, Florham Park
• Dan Zwarn, Partner, Florham Park