that means hardware, os and licensing (hello, audit!). bonus checklist: business vs. home computer models.
by randolph p. johnston, leslie garrett, and brian f. tankersley
the accounting firm operations and technology survey
computer hardware and operating systems provide the foundation from which firms and their staff members manage their work tasks every day. while some practitioners focus more on the brand of the system rather than the quality of the components it contains, we believe that all of the major hardware manufacturers make some excellent, business-grade hardware, and they all also make some low-cost, low-quality items targeted at home users that are not appropriate for use in a business environment.