Sun Microsystems Inc’s plan to create wholly-owned subsidiaries, SunSoft and SunTech, for its systems and application software (CI No 1,612) is seen as an important gesture towards companies building machines compatible with Sun’s Sparcstations and Sparcservers, the argument being that as companies responsible for their own profit and loss accounts, they will want to maximise their business rather than give their parent privileged access to their new developments.