License/Maintenance fees for operating system and utility software related to servers, storage, peripherals and components Maintenance/renewal fees for server operating system software and utilities, including any related royalties and licenses that require periodic payments in order to continue their use. Server operating system software and utilities include operating systems and associated utilities for all servers, including mainframes, as well as system management software and server environment related security software. Excludes costs to acquire software and one-time costs for software enhancements and upgrades. Notes: 1. Costs to acquire software and one-time costs for software enhancements and upgrades are to be classified under object 1286.