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While the cost of hardware, execution, and development software is included, the application development cost is not included. Why not?

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While the cost of hardware, execution, and development software is included, the application development cost is not included. Why not?

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It is difficult to develop a reasonable methodology for pricing application development cost, and there is no way to verify the reported price. For example, if software developer s time is priced, how could the reported number of hours of development time be verified? The current pricing specification favors sponsors who elect to develop benchmark software in lieu of using commercial software packages. Customers using benchmark results must take this into account when evaluating TPC-W.

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