In addition to the costs of the software itself, organizations will encounter other up-front costs, including those resulting from the need for new hardware, administrator and end-user training, configuration and deployment of the new operating system, compatibility-testing, and possible re-engineering of application software,  -   Arthur Andersen     Quotes
In addition to the costs of the software itself, organizations will encounter other up-front costs, including those resulting from the need for new hardware, administrator and end-user training, configuration and deployment of the new operating system, compatibility-testing, and possible re-engineering of application software, Arthur Andersen