Balsillie named carrier billing, value-added services, some undefined new type of advertising and Near Field Communications (NFC) as features that would soon be added to both the PlayBook and BlackBerry smartphones.

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They inspired me to write a piece on the paradox of value billing in tax matters.

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We need to leave the billable hour model behind and start value billing.

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In 2010, they had a small set back, losing on the deductibility of the value billing that the Kellers made to the estate.

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Billing based on the value of the transaction rather than the hours worked tends to make the work worthless.

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Other items of value include its billing relationship with 132 carriers, and a developer community with ties into emerging markets, where Microsoft is relatively weak.

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But some advertising agencies have voluntarily moved away from billing by the hour and towards contracts that reward value.

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