>Is MS' profit on certifications a fact you've seen or conjecture on your part?

OK.. look at the facts...

It costs $125 (US) to take an exam. The cost was increased last year after testing centers complained they were losing money on it. The testing center has to pay for a room, computers, test administrators, etc. This is somewhat costly to the test center. A large part of that $125 goes to the test center to cover those costs. Neither MS, nor the test center will tell you how much goes to the center.

>That any company may make very little on a 'transaction' is often immaterial. Banks make a small slice whenever they glance towards your account

Huh? How will a bank make money on my account if they check the balance?

>, yet they make billions by virtue of the count of accounts and the glances to each.
>
>Some companies, too, will give things away in order to get business on related products. I remember that Kodak used to give the company I worked for free cameras (good quality professional quality ones) with a contract to purchase film/paper exclusively from them.

Are you implying that MS gives something to the test centers? Do you have proof of this or is it conjecture?

>All this just to comment: your response for the "more money for Bill" statement is silly and your need to continue to defend MS at every turn continues to amaze! Like they cannot do so for themselves?????

You don't read my posts very closely.

>
>PS I hear MS is going to pay dividends for the first time this year! Finally, they are sharing some of the booty with their shareholders!! If your argument is 'yes, they waited for the double taxation to be removed to do so' then ask yourself if the dividend being paid includes all of the prior dividends that should have been payable.

There is still double taxation on dividends. A proposal has been made to eliminate it, but it has not been passed by Congress. IMO, Microsoft was responding to shareholder complaints of "$40 billion in the bank and they can't give any back to us."