Definition(s):
In the financial domain, value-added refers to the additional value when products or services are improved (Cambrigde Dictionary, 2022). Hence, in the TD context, the value-added can refer to the additional value that the repayment of TD items can add to software products. Thefore, it is important to emphasize that the “value-added”, does not refer only to monetary value, but also to the values associated with software internal quality.