I have one thing to add this subject.

CMS = Our company
AA = Our main application

Since my base windows and web controls do not belong to AA exclusively, should we setup the namespace this way?

CMS.Main.Windows.Form Base form controls inherent from MM.NET
CMS.Main.Web.UIControls Base web controls inherent from MM.NET
CMS.Main.Utilites Utilites routines (like procedure file in VFP)
CMS.AA.Business Business Objects
CMS.AA.Business.Process Business Process Objects
.
.
.
.


Moreover, I am thinking about putting my application forms (forms that actually shown in the application) in this namespace:

CMS.AA.Windows.App
CMS.AA.Web.App

I hope I'm not way off base here.