COM is semantic description to calculate the costs of things in a complex scenarios. One thing is named Calculation Object (CO). COs can allocate costs from other COs defined as quantities or percent (See also "L-K2 Modellvisualisierung"). At the moment, instances of COM exists in relational databases on a network server. As a big drawback for the RDBMS solution the whole responsibility for the system is attached to one person or institution. To calculate the model all rights to the API and the databases backend are needed.
So a much better scenario would be build on COs, which are stored on several hosts, e.g. in a departement, institute, supplier, service provider or cost centre. To calculate the whole COM a client application loads all in COM relevant (linked) COs an calculates their values.
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