License/Maintenance fees for client software related to Distributed Computing Environment (DCE) License, maintenance/renewal fees for client software related to the Distributed Computing Environment (DCE), including any related royalties that require periodic payments in order to continue their use. Client software includes client operating system software and utilities, desktop and office productivity software, collaboration software, email software and DCE 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 1284.