The assumption made by this work is that it is both desirable and possible to reuse software at the source code level. Software reuse is desirable from a business perspective only if it positively affects the bottom line. In fact, the financial effect must not only be positive, but it must also be significant enough to overcome the hysteresis of business inertia. That software reuse is possible seems reasonable unless one has actually attempted to achieve the goal. It quickly becomes evident that it is only possible in a very restricted sense, and that considerable effort is required for success when it is attempted in a broader sense.