Every creation in the universe requires energy and raw materials. The product is a hardware or software components, we look into software components as cost or effort taken. The energy or raw materials used not in factor of cost or software cost is not accounted for the process, which is against the laws of the nature.
While developing the software hardware components are used, energy is used, and effort or manpower is used. Every model discuss about the effort or intelligence used in the software.
The depreciation of the hardware components for example [Raw Material]
Personal Computer for 20K with life of 10 years
Cost of personal computer for one year is 2K
The span of software project to complete is 6 Months
The cost of personal computer for 6 Months is 1K
The power consumption of the hardware components for example [Energy]
Personal Computer uses 200 W/hour
Every day the personal computer used for 10 hours
The power consumption of software project in term of 6 Months is 12KW
The effort or manpower is calculated by well known cost estimation models in the software engineering. Here one form is converted to another form by part by part.