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I recall hearing lots of studies and statistics in the past that say something like "90% of the cost of an IT system is during O&M phases" (vs development phases) and so on, but where/what are the sources for this?

Does anyone have any white paper or research paper links to back this up? I know it's generally true but I want a source and a number (%) based on reality rather than memory/guess.

A: 

Fred Brooks in The Mythical Man Month gives a figure of "40% or more" for maintenance, I didn't find any explicit source for that figure.

djna