I think your last comment contradicts your basic statement. People don't upgrade because they do not need to and because the new program is expensive. Why upgrade? If all you need is operability with something new that M/S has done, they should supply that. All Open Source programs would do that. A cash cow is designed to make money. t

You are right, of course. I was actually thinking about the whole notion that we as a nation comply more or less willingly with the whole tax system. slightly off topic; sorry. There is an analogy today, where we can work from home, full or part time, and "work" never goes away .... with the old days of family farming; the work was at home, and the idea of retirement just didn't come up until you were too old to do it. cheers