Software is more than just the code to make a computer do something. It is the auditor's log of rules that were painstakingly researched and decided on over months, years, etc. A lot of time goes into deciding what the program needs to do and only after some decision is made is it written down as code. "Do we ship the customer order after payment is authorized or after the funds settle? Depends what we're selling maybe? What does the finance department think? Oh we have regulatory rules to follow, better make sure those are there too. Oh we need to be able to back-wipe PII on-demand as well. But maybe we need to retain certain attributes, let's schedule a meeting." Etc. This is where a lot of the value lies.