9 COMPUTER SOFTWARE FOR COST ALLOCATION, NAMELY COLLECTING, ANALYZING AND COSTING OPERATIONAL DATA FROM A USER'S TELEPHONE SWITCH OR DATA NETWORK, THEN ALLOCATING THE DATA TO VARIOUS DEPARTMENTS WITHIN THE USER'S COMPANY; SOFTWARE PACKAGES USED FOR DATA MESSAGING, NAMELY THE PROCESS OF SENDING INFORMATION FROM ONE COMPUTER SYSTEM OR PROGRAM TO ANOTHER; DATA GRAM, NAMELY AN ELECTRONIC DATABASE RECORDED ON COMPUTER MEDIA IN THE FIELD OF INFORMATION MANAGEMENT; VOICE OR DATA NETWORK, NAMELY HARDWARE FOR RECORDING THE SENDER, THE RECEIVER, THE DATE, THE TIME AND THE DURATION OF A TELEPHONE CALL