In the past, it has been common in vehicle development to develop most of the SW for new models during model updates. That is primarily related to the fact that Tier 1 has provided the majority of SW in the OEM-Tier 1-Tier 2 role-sharing arrangement. Still, the trend toward in-house SW production by OEMs is accelerating with the full-scale development of BEVs in recent years. Until now, developed SW has been considered an intangible fixed asset, but in the future, it will be necessary to "capitalize SW" by actively reusing and evolving it. As a leading-edge semiconductor supplier for automotive applications, Renesas will introduce how it intends to support "SW capitalization."