I've heard a lot about business object over the past few months and am a little ignorant on their usefulness. Can someone explain (in beginner's language) what advantage business objects would have over - say - putting all the code in PRG's or classes that are separate from the "presentation layer"?

I'm beginning the re-write of our software here and am trying to get more control over all the code that currently exists in my forms. We currently have over 100 forms with "business" code scattered among them in all sorts of places. My goal is to have all of that "business" type code in one place so that I can easily re-use certain pieces of code and so that I will be able to quickly find code when needed. Any ideas would be appreciated.

Thanks!