There is growing awareness that making software takes a lot more than just making code. Certainly being a developer is much more than being a coder. But as someone who runs a consulting business, I certainly know that for me and for my people to make great code for our clients, we need support from non developers. This isn't just about testing and UI design and documentation either. It's about calling the courier, getting a new mouse when yours dies, making sure there's cold Coke in the fridge all the time, and plenty of paper in the printer. Sure, developers can do all that stuff... but they make more code, bill more hours, and give better advice and mentoring when they don't have to do that stuff. In fact, Joel Spolsky says about 80% of your payroll, in a software development company, should go to people who don't actually develop software. Yikes! Our "overhead" is nowhere near that here at Gregcons, but we do have folks on staff who never ever write code of any sort. It's important to remember what a vital role everyone in a small company plays, whether we bill for their time or not.