Numbers don't exist. Only for the sense of "exist" which is roughly equivalent to "can poke a hypothetical indestructible stick at it, given enough energy." t

Numbers don't exist. Only for the sense of "exist" which is roughly equivalent to "can poke a hypothetical indestructible stick at it, given enough energy." the C language doesn't exist. The C standard(s) exist, many C compilers exist, lots and lots of C code exist, etc., but the language itself doesn't exist anywhere, any more than does the number two. For the purpose of tax law, software is defined as a "tangible good." However, in other areas of the law, it's considered intangible.