=+An official of Comserv, a small company that specializes in software, said that small companies would be in deep trouble because of SFAS No. 86. He said smaller companies would be under strong pressure to keep costs down if development costs had to be expensed. He also said, relative to the immediate write off of these costs that smaller companies would not be able to put as much cash into their own growth and devel-

opment because of SFAS No. 86.