TCO model for server operating system

Over the last decade many but totally different Total Cost of Ownership reports were generated for a same system. It was even more puzzling since most of the times these reports were sponsored by the vendors themselves. There is more or less a war between Windows and Linux about which one has the best TCO. It is highly likely that the generated TCO is based on vendors' feelings for their operating system rather than the exact calculated costs. In the research a novel mathematical model as well as a tool is developed which can be used as standard for creating reliable TCO reports for server operating systems.